Land law. Forms of payment for land (the most important)

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Land law. Forms of payment for land (the most important)

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49. FORMS OF PAYMENT FOR LAND

The use of land in the Russian Federation is paid. Forms of payment for the use of land are land tax and rent.

The procedure for calculating and paying land tax established by the legislation of the Russian Federation on taxes and fees.

The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate.

With regard to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the three-year design and construction period up to the state registration of rights to the constructed real estate object.

Upon completion of construction and state registration of rights to the constructed real estate object before the expiration of the three-year design and construction period, the amount of tax paid during the design and construction period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax.

In relation to land plots acquired in ownership on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 4 during the design and construction period exceeding a three-year period, up to state registration.

In relation to land plots acquired by individuals for individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the design and construction period exceeding ten years.

The amount of the advance payment payable by an individual who pays tax on the basis of a tax notice is calculated as the product of the tax base and the share of the tax rate established by legal acts (laws) of the representative bodies of municipalities (cities of federal significance) in an amount not exceeding 1/2 of the tax rate , in case of establishment of one advance payment; in case of establishing two advance payments in the amount not exceeding 1/3 of the rate.

Rent is charged for lands leased. The procedure for determining the amount of rent, the procedure, and conditions for paying rent for lands owned by the Russian Federation, constituent entities of the Russian Federation or municipal property are established respectively by the Government of the Russian Federation, state authorities of constituent entities of the Russian Federation, and local self-government bodies. The amount of rent is an essential condition of the land lease agreement.

If after the expiration of 3 years from the date of leasing a state or municipally owned land plot for housing construction (with the exception of individual housing construction), a real estate object built on such a plot is not put into operation, the rent for such a plot is set in the amount of not less than double the land tax rate. The procedure, conditions and terms for paying rent for land plots that are in private ownership are established by lease agreements.

Author: Medentsov A.S.

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