Land tax in 2021 for business

What has changed in 2021

The main change is that entrepreneurs and legal entities are exempt from filing declarations. Land tax in 2021 for businesses must be paid within the deadlines approved by the Tax Code of the Russian Federation. The amount of payment must match the amount of charges, information about which is provided by the district Federal Tax Service. These changes can be characterized as conditionally positive.

A negative change for business is the reduction in the number of exceptions when adjustments to cadastral value must be taken into account when recalculating accruals for current and previous periods. There are only 2 such exceptions left.

Starting from this year, the obligation to notify the Federal Tax Service about the availability of land plots subject to taxation lies with the taxpayer (previously, data was exchanged between departments - Rosreestr and the Federal Tax Service).

Attention!

In case of violation of the deadline for filing a notification, the taxpayer, in accordance with clause 3 of Art. 129.1 of the Tax Code of the Russian Federation will have to pay a fine of 20% of the amount that should have been accrued and paid.

There have also been certain changes in the order of transfers to the budget.

The procedure for clarifying information about the amounts of accrued tax

In conditions when the obligation to file a declaration is cancelled, the taxpayer has a question: how to find out the amounts that he is obliged to accrue and transfer to the budget?

In accordance with the data of Rosreestr, specialists from the Federal Tax Service will make calculations and send a corresponding notification to the taxpayer. The form of such notification was approved by internal order of the Federal Tax Service of the Russian Federation No. ММВ-7-21/337 dated July 5, 2021.

However, there are certain pitfalls in this procedure.

In particular, the taxpayer’s obligation to transfer advance payments to the budget remained. Consequently, companies remain obligated to:

Calculate your tax yourself.
List advance payments.
Reflect this operation in regulated accounting.

And only then, after receiving the notification, check your calculations with the data of the tax authorities, and, if necessary, pay additional tax (or issue a refund). To reflect in regulated accounting the reconciliation of independently calculated tax with the data of the Federal Tax Service, an accounting certificate should be used.

Attention!

The main algorithm for calculating land tax in 2021 has not changed.

Deadlines for payment of land tax in 2021

Since the beginning of this year, uniform dates have been established throughout Russia when the taxpayer transfers tax amounts to the budget. If previously deadlines were set at the local level, each municipality could determine its own dates, now a single deadline is set at the federal level.

Municipal authorities retained only the setting of tax rates in accordance with Art. 397 of the Tax Code of the Russian Federation and paragraph 63 of Art. 2, paragraph 72 art. 2 of the Law of September 29, 2021 No. 325-FZ.

For 2021, a quarterly procedure for paying land tax has been determined on the following dates:

Tax for 2021 must be paid by March 1;
until April 30 – for the first quarter of the current year;
until August 2 – for the second quarter;
before November 1 – for the third.

The problem lies in the timing of sending the notification to the Federal Tax Service of the Russian Federation. It can be sent at almost any time, including after the payment deadline, which is now enshrined in the Tax Code of the Russian Federation. In addition, the regulations establish that the obligation to send a notification to the Federal Tax Service must be fulfilled only once a year. Thus, the work of an accountant will not only not become easier, on the contrary, it will become more complicated to a certain extent.

SNT reporting should be submitted electronically

By law, all large organizations are required to report electronically (Law No. 444-FZ of November 28, 2018). Small and micro enterprises were granted a deferment until 2021.

SNT (if the average number of employees did not exceed 15 people, and the turnover was 120 million rubles) should be recognized as a micro-enterprise. However, in practice, it is difficult to find SNT in the Unified Register of Small and Medium-Sized Enterprises. This means that reports should be submitted electronically in order to avoid disagreements with the Federal Tax Service and other government agencies that receive reports.

Let us remind you that annual financial statements must be submitted to the Federal Tax Service only electronically. At the same time, the pilot project was extended until 07/01/2021, within the framework of which the submission of tax and accounting reports is possible through the Federal Tax Service website. This will allow SNT and other organizations to test the electronic reporting procedure without the risk of fines. All necessary functionality is provided by the tax service.

Organizing the submission of reports in electronic form is not difficult, even on your own. To do this you will need:

prepare a file with a report in a special format (upload from a service for filling out reports or from an accounting program);
select an EDI (electronic document management) operator - their list is on the website of the Federal Tax Service of the Russian Federation - and conclude an agreement with it;
obtain digital signature;
the EDF operator will remotely install a plugin for work on the computer of the SNT chairman or SNT accountant;
send the report using EDI to the desired recipient. The sent report is signed with an electronic signature.

ConsultantPlus experts spoke about how to obtain an enhanced qualified signature. Sign up for a free trial of K+ and proceed to the instructions.

Also, in order to make their work easier, members and boards of regional SNTs should take a closer look at the online project “Digital SNTs of the Moscow Region,” launched in March 2021. The project allows you to hold online meetings of SNT members, ask questions to specialists from various departments, and keep abreast of changes legislation, etc.

Digitalization allows SNT management to know what reports need to be submitted (“digital SNT”). This also applies to accounting reports for the tax office - “digital SNT” allows you to be aware of the latest changes, including in tax legislation regarding the taxation of SNT.

Such a project can be implemented on the basis of software products whose market has begun to develop successfully. A number of IT companies offer services for digitalization of SNT, often the service package also includes accounting and legal support.

A small subscription fee will save SNT from a lot of hassle in organizing general meetings, which is especially important during times of restrictions. It will be possible to hold not only meetings online, but also conduct various surveys, votes, maintain a register of SNT members and update it in a timely manner.

It is possible to configure the entry of meter readings online and the automation of reminders about approaching due dates for payment of contributions. Templates of standard documents that are required for conducting “paper” work on SNT are also available.

An example of an accounting policy for SNT for tax purposes was prepared by ConsultantPlus experts. Get free trial access to the system and proceed to the document you need.

Deadlines for receiving a message with accrued tax amounts

The procedure for sending notifications was approved by internal order of the Federal Tax Service of the Russian Federation No. ED-7-2/448 dated July 16, 2021.

The accountant will be able to compare the amount of tax that he calculated independently with the calculations of the Federal Tax Service only after receiving the corresponding message.

The following notification deadlines have been established for inspectors:

Within six months from the date when the taxpayer was obliged to remit the tax for the previous year (in 2021 this is March 1, therefore, tax authorities are required to send a message no later than September 1).
Within 2 months from the date of receipt of the grounds for tax recalculation.
Within 1 month from the date of receipt of information from the Unified State Register of Legal Entities about the commencement of the liquidation procedure for an individual entrepreneur or legal entity.

Thus, the Federal Tax Service has every right to send a message with the amounts of accrued tax after the due date for its payment. Thus, the taxpayer will be able to check his own calculations for 2021 with the data of the tax inspectorate only in September 2021. At the same time, for violation of payment terms, the company will be fined in accordance with the Tax Code of the Russian Federation.

The message will be sent either by mail, or within the framework of electronic document flow (if such a communication channel is used with the company), or personally to the head or representative of the enterprise (if there is a power of attorney).

Passage of the transition period and the procedure for submitting reports for 2020

Since the obligation to file a declaration has been canceled from this year, there is no need to submit land tax reports for 2021. The Federal Tax Service will perform the necessary calculations independently. At the same time, the accountant will still have to calculate the amount payable in order not to violate the transfer deadlines (March 1, 2021).

A positive fact is that it remains possible to submit updated returns for 2021 and earlier periods. This was stated in the letter of the Federal Tax Service No. BS-4-21/22311 dated October 31, 2021.

Attention!

When submitting an adjustment, the calculation of tax amounts should be carried out in accordance with the rules that were in force in the period for which the adjustments are submitted.

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How to check the land tax calculated by tax authorities?

The algorithm for calculating land tax amounts remains the same. It is defined in the Tax Code of the Russian Federation (paragraph 1, clause 1, article 391 of the Tax Code of the Russian Federation). The tax base is still the cadastral value of the land at the beginning of the year. It should be multiplied by the tax rate, which is approved at the municipal level.

You can find out the cadastral value of your land plot by following this link.

In the case of acquiring a land plot during the year, to calculate the tax, the cadastral value is accepted, which was established at the time of entering data into the Unified State Register of Real Estate about the change of owner. This procedure is defined in paragraph. 2 p. 1 art. 391 Tax Code of the Russian Federation.

All the features of calculating land tax can be found in Article 396 of the Tax Code of the Russian Federation.

Where to submit a land declaration

Which Federal Tax Service Inspectorate to submit the “land” declaration depends on the location of the site. The largest taxpayers report to the inspectorate at the place of their registration in this capacity. When the company owns one site, or there are several of them, but they are all located on the territory subordinate to one Federal Tax Service, one report is submitted to this inspection for all existing objects (each of them fills out its own sheet of Section 2). If the company has several land plots, which, by their location, belong to different tax inspectorates, declarations are filled out for each of them separately and submitted to the appropriate Federal Tax Service (clause 1, 4 of Article 398 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated 08/07/2015 No. BS -4-11/13839).

Read also: Land category codes

What to do if you disagree with the calculations of the Federal Tax Service

In order to prove his case, the accountant will need to collect a certain package of documents.

Firstly, there must be an accounting certificate that reflects the calculation of land tax and payment orders that confirm the payment of advance payments.

Documents confirming ownership of land plots will also be required. An additional argument will be the local regulation that sets land tax rates.

The entire package with a covering letter expressing the payer’s disagreement with the amount of charges should be sent by mail to the Federal Tax Service.

The tax office will have 30 days to consider the claim and prepare a response. If the decision is positive and the Federal Tax Service adjusts its calculation, then a corresponding message will be sent about this. Otherwise, you will have to prove your case in court.

Procedure for not receiving a message with the tax amount

If the deadline for receiving a notification from the Federal Tax Service comes and it is not received, the manager or accountant will have to, in accordance with clause 2.2 of Art. 23 of the Tax Code of the Russian Federation, independently inform the tax inspectorate about this fact.

In other words, the taxpayer is obliged to look after not only himself, but also the tax office. In the absence of a message with the amounts of accrued tax, it is recommended to send a message to the Federal Tax Service indicating that the legal entity owns a land plot, attaching copies of documents confirming the rights to it. Perhaps the inspection simply missed this section and did not make a calculation.

The message form was approved by order of the Federal Tax Service of the Russian Federation No. ED-7-21 / [email protected] dated February 25, 2021. The notification must be sent once, no later than December 31 of the year following the reporting year. It is not necessary to wait for a response to the notification, since the Federal Tax Service does not have an obligation to respond to such messages.

If the described procedure is not followed, there is a risk of receiving a fine of 20% of the tax amount in accordance with clause 3 of Art. 129.1 of the Tax Code of the Russian Federation (violation of deadlines for notification of the presence of a taxable object). However, if payment deadlines are not violated, the likelihood of winning such a fine in court is quite high.

Results

The list of reports that must be submitted to SNT in 2021 depends on the applied taxation regime and the availability of taxable objects. Please note that in 2021, the forms of some types of reports have been updated, and some declarations and reports have been abolished. To avoid disagreements with the Federal Tax Service Inspectorate, it is preferable to submit reports in electronic form; annual financial statements to the Federal Tax Service Inspectorate must be submitted electronically.

More information about the simplified taxation regime can be found in our “STS” section .
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