Taxpayers, the object of taxation
Payers of land tax are organizations and individuals who own land plots on the right of ownership, the right of permanent or unlimited use or on the right of lifetime inheritable possession.
Accordingly, organizations and individuals are not recognized as taxpayers in the part of those land plots that they have on the right of uncompensated emergency use or transferred to them under a lease agreement.
Based on the tax name, it can be seen that the object of taxation are land plots located within the municipality, as well as cities of federal significance in Moscow and St. Petersburg, in which the tax is imposed.
Simultaneously, the US NC set a closed list of land that can not be subject to taxation. In particular, these are land plots withdrawn from circulation in accordance with United States legislation. These include land plots occupied by especially valuable objects of cultural heritage of the peoples of the United States, as well as objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage.
Restricted in circulation in accordance with the law, land plots provided for defense, security and customs needs can not be subject to taxation either.
The US Tax Code does not recognize land plots that are limited in turnover in accordance with the legislation, within the forest fund, as well as those occupied by state-owned water bodies within the water fund as objects of taxation.
Tax base, tax period
The tax base for land tax is defined as the cadastral value of land plots recognized by the object of taxation as established by United States legislation. This value is calculated in respect of each land plot as of the beginning of the year that is the tax period. If the land plot is located on the territory of several municipalities, the tax base is determined for each municipality. At the same time, the tax base in relation to the share of the land plot located within the boundaries of the relevant municipal formation represents the share of the cadastral value of the entire land parcel proportional to the specified share of the land plot.
If several persons have the right of ownership, permanent use or lifelong inheritance, the tax base must be determined separately with respect to the shares of each person in the right of common ownership of the land plot. The same procedure for determining the tax base is applied in the case when different tax rates are established for one plot of land.
Taxpayers-organizations are obliged to determine the tax base independently on the basis of information of 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 sole proprietors should also determine the tax base on land plots used by them in entrepreneurial activities. The determination of the tax base is made by them on the basis of the information of the state land cadastre on each land plot owned by them on the right of ownership, the right of permanent or unlimited use or the right of lifetime inheritable possession.
For each taxpayer who is an individual, the tax base must be determined by the tax authorities on the basis of information received from the following bodies:
1) carrying out the maintenance of the state land cadastre;
2) registering rights to real estate and transactions with it;
For certain categories of taxpayers, the US Tax Code provides for a reduction in the tax base for a tax-free amount of 10,000 rubles. per one taxpayer in the territory of one municipality and the cities of Moscow and St. Petersburg. In particular, the Heroes of the Soviet Union, the Heroes of the United States, the full knights of the Order of Glory, veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations have the right to such a deduction. The right to deductions was also received by invalids with the I group of disability, as well as persons with the second group of disabilities, established before January 1, 2004.
Individuals exposed to radiation due to accidents, accidents and nuclear tests and therefore entitled to receive social support in accordance with federal legislation may also reduce the tax base by 10 thousand rubles.
Such a right was also granted to individuals who took a direct part in testing nuclear and thermonuclear weapons, the elimination of accidents at nuclear facilities using weapons and military facilities, as well as individuals who received or suffered radiation sickness or became invalids as a result of tests, exercises and other works related to any type of nuclear installations.
The reduction of the tax base for the tax-free amount is made on the basis of documents that confirm the right to reduce the tax base. The procedure and deadlines for the submission of these documents are established by the representative bodies of municipal entities. At the same time, the deadline for submitting documents confirming the right to reduce the tax base can not be established later than February 1 of the year following the expired tax period. These documents must be submitted by the taxpayer to the tax authority at the location of the land plot.
In the event that the amount of the tax-free amount exceeds the amount of the tax base, the tax base is assumed to be zero.
The US Tax Code establishes certain features of determining the tax base for land plots in common ownership. In this case, the tax base should be determined for each of the taxpayers who are the owners of this land plot, in proportion to its share in the common share ownership. The tax base for land plots in common joint ownership is determined for each of the taxpayers - owners of this land parcel in equal shares.
The tax period for land tax is a calendar year. The reporting period for taxpayers - organizations and individuals who are sole traders is a quarter. At the same time, the US NC granted the right of representative bodies of municipalities and legislatures of the cities of Moscow and St. Petersburg to not set the reporting period.
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