In 2021 there will be several important changes regarding the payment of land tax. Some of them – it’s just a result of the entry into force of orders of the past. Others are fundamental in nature and affect the whole system of taxation. But most of all, the reform will affect the work of legal entities.
The rate of land tax in accordance with Chapter 31 of the tax code are not regulated at the Federal level, and local authorities. Therefore, the specific amount, the availability of advance payments and in General the necessity of tax collection vary depending on the region of residence of the taxpayer. There are 2 basic tax rates: 0.3% to 1.5%. Municipal authorities in calculating their own rates may not exceed these figures. Then the tax is calculated based on the cadastral value (net of benefits), multiplied by the bet. This scheme was adopted in the year 2020, when the government launched the process of revaluation of land cadastre. While a significant change was made by the act of 03.08.2018 No. 334-FZ. Previously if you disagree with the rating you can change the amount of payments for the previous 2 period. Now the positive decision of the municipal authorities, will only affect what the land tax in 2021. That is, in one accounting period.
FNS has prepared a number of changes concerning the whole system of taxation. They are primarily aimed at simplifying the documentary side of the process. In fact new orders for the payment of land tax in 2021, affect the processes of registration of privileges and statements of legal entities, changes in tax rates.
After the changes in p. 25-26 article 1 of the Law from 15.04.2020 No. 63-FZ, legal entities in 2021 is no longer necessary to file a Declaration with the land tax. Now perform all calculations take on the employees on, and to legal entities along with physical just notifications will be sent.
These changes affect not only land tax, but also work on overall.
In addition, changes and the deadline for payment of tax. In 2021 it will be necessary to pay not later than 1 March 2021. However, local authorities retain the right to appoint, in the region of advance payments and to move the final payment date, but not earlier than 1 February.
In General, this will simplify bookkeeping and reduce the documentary burden on entrepreneurs. But over the nuances of the terms of payment have to follow, in accordance with the region.
Benefits for legal entities
In 2021 effect of change in clause 10, article 396 of the tax code. Now the benefits of a legal entity can apply the same pattern as physical. It will be necessary to apply to FNS on the form provided by the Order of 25.07.2020 № MMV-7-21/377. This can be done even through the GFC.
The statement can be applied the documents confirming the right to privileges. But not necessarily. On them can be obtained through interdepartmental communication.
On the other hand in the tax Declaration can now be considered longer. If FNS does not send requests to other departments, the deadline is 30 working days. However, it can be doubled if necessary. In this case, the legal entity receives a notice that explains the reasons for the delay.
Garden plots and individual housing construction
From 2021 according to the letter of the Ministry of Finance from 27.04.2020 No. 03-05-04-02/31408 to pay tax on the land allotments should not be higher than for country, that is, at a tax rate of 0.3%. But under one condition. The owner of the land must not engage in business activities in its territory. Otherwise, use the rate to 1.5%.
From 2020 the concept of “giving” the law is no more. Now it’s all garden plots.
If the fact of improper use of the land was established by local authorities, the increased rate will apply from the reporting period when it happened. Further, if the taxpayer corrects the violation, you will be able to return to the minimum rate in the same year.
Were also supplemented 1 clause 1 of article 394 of the tax code. Previously using the land granted for individual housing construction for business activities, it was possible to save on payment of taxes, using a rate of 0.3%. Now that the legal loophole no longer exists.
From 1 January 2021 expanded the list of persons entitled to a tax deduction in size cost 6 hundred square meters. Now it includes also a large family. This introduces bezzabotny the procedure for obtaining benefits. Now it is granted automatically after registration status:
- families with many children;
- disability: children’s, 1 and 2 degrees, combatants;
- the pensioner;
- the owner of farm buildings with an area less than 50 sq. m.
Another change affected the process of growth of land tax. Now the change of cadastral value can cause a sharp increase in expenditures. From 2021 the use of a new formula. The tax may not increase more than 10% from last year. In accordance with the Law of 15.04.2020 No. 63-FZ these changes relate to the period from 2018. When this limiting factor acts only in cases when was not applied increase. For example, for late development.