Land law. Land tax (most important)

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Land law. Land tax (most important)

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50. LAND TAX

Land tax is a form of payment for land and is established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the legal acts of the representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. A similar procedure for the establishment and introduction of the tax operates in cities of federal significance.

When establishing a land tax, the representative bodies of municipalities (cities of federal significance) determine tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying tax, tax benefits, the grounds and procedure for their application.

taxpayers organizations and individuals are recognized as possessing land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Organizations and individuals are not recognized as taxpayers in relation to land plots that are on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

The object of taxation recognized land plots located within the boundaries of the municipality (cities of federal significance), on the territory of which the tax is introduced.

The following land plots are not recognized as an object of taxation:

▪ withdrawn from circulation in accordance with the legislation of the Russian Federation;

▪ restricted in circulation in accordance with the law, which are occupied by especially valuable objects of cultural heritage of peoples, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage;

▪ restricted in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

▪ from the forest fund lands;

▪ restricted in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.

The tax base (cadastral value of a land plot) is determined for each land plot (share in common ownership of a land plot) as of January 1 of the year that is the tax period. The tax base is determined separately in relation to land plots, the owners of which are recognized by different persons or different tax rates are established.

Organizations and individual entrepreneurs (in relation to land plots used in entrepreneurial activities) determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them. The tax base for each individual is determined by the tax authorities.

In relation to land plots in common shared ownership, the base is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in common ownership.

Author: Medentsov A.S.

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