Budget system of the Russian Federation. Land tax (most important)

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Budget system of the Russian Federation. Land tax (most important)

Lecture notes, cheat sheets

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38. Land tax

Taxpayers of the tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession.

The objects of taxation are land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation.

The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.

The tax base is determined separately in respect of shares in the right of common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

Taxpayers-organizations determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership or the right of permanent use.

Taxpayers-individuals who are individual entrepreneurs determine the tax base independently in relation to land plots used by them in business activities, on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership, the right of permanent (unlimited) use or the right of life inherited possession.

The tax period is a calendar year.

Reporting periods for taxpaying organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of a calendar year.

Tax rates cannot exceed:

1) 0,3% for land plots:

a) classified as agricultural land or land within the agricultural use zones in settlements and used for agricultural production;

b) occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction;

c) provided for personal subsidiary farming, horticulture, horticulture or animal husbandry;

2) 1,5% in relation to other land plots. It is allowed to establish differentiated tax rates depending on the categories of land or the permitted use of the land plot.

Author: Natalia Burkhanova

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