Land tax in 2020: changes, new, what will be

Content

1 Basic information
2 Tax reform

In 2020, there will be several important changes regarding the payment of land tax. Some of them are simply the result of the entry into force of orders of past years. Others are fundamental and affect the entire tax system. But most of all, reforms will affect the work of legal entities.

Basic information

Land tax rates in accordance with Chapter 31 of the Tax Code are not regulated at the federal level, but by local authorities. Therefore, the specific amounts, the availability of advance payments and, in general, the need to pay a tax charge vary depending on the region of residence of the taxpayer. There are 2 basic tax rates: 0.3% and 1.5%. Municipal authorities when calculating their own rates cannot exceed these indicators. Then the tax is directly calculated on the basis of the cadastral value (minus benefits) multiplied by the rate. Such a scheme was adopted in 2019, when the government launched the process of revaluing the land cadastre. At the same time, a significant change was made by law No. 334-FZ of August 3, 2018. Previously, if you disagree with the assessment, you could change the amount of payments for the previous 2 periods. Now, a positive decision by municipal authorities will only affect what land tax will be in 2020. That is, for one reporting period.

Tax reform

The FTS has prepared many changes regarding the entire tax system. They are mainly aimed at simplifying the documentary side of the process. Actually new orders regarding the payment of land tax in 2020, affect the process of registration of benefits and reporting by legal entities, changes in tax rates.

Report Cancellation

After the changes in paragraphs 25–26 of Art. 1 of the Law of April 15, 2019 No. 63-FZ, legal entities no longer need to file a land tax return in 2020. Now the FTS employees take over all the calculations, and legal entities will simply be sent notifications along with the physical ones.

These changes concern not only the land tax, but also the work of the Federal Tax Service as a whole.

In addition, the deadline for tax payment will also change. For 2020, it will be necessary to pay no later than March 1, 2021. However, local authorities retain the right to make advance payments in the region and move the final payment date, but not earlier than February 1.

Land tax payment

In general, this will simplify the maintenance of financial statements and reduce the documentary burden on individual entrepreneurs. But still, the nuances of the payment terms must be monitored in accordance with the region.

Benefits for legal entities

In 2020, amendments to clause 10 of Art. 396 of the Tax Code of the Russian Federation. Now, legal entities can apply for benefits in the same way as individuals. For this, it will be necessary to submit an application to the Federal Tax Service in the form provided by Order No. MMV-7-21 / 377 of July 25, 2019. This can be done even through the MFC.

Documents confirming the right to benefit may be attached to the application. But not necessarily. The Federal Tax Service can get them through interagency communication.

On the other hand, a tax application can now be considered longer. If the Federal Tax Service does not send requests to other departments, the deadline is 30 business days. However, it can be doubled if necessary. In this case, the legal entity receives a notice explaining the reasons for the delay.

Garden plots and IZHS

Since 2020, according to the letter of the Ministry of Finance dated 04/27/2019 No. 03-05-04-02 / 31408, tax on the land of garden plots should not be higher than for summer cottages, that is, at a tax rate of up to 0.3%.But on one condition. The owner of the land should not engage in entrepreneurial activity on his territory. Otherwise, a rate of up to 1.5% is already used.

garden plot

Since 2019, the concept of “cottage” is no longer in the law. Now all these are garden plots.

If the fact of misuse of land was established by local authorities, then the increased rate will be applied from the reporting period when this happened. In the future, if the taxpayer corrects the violation, he will be able to return to the minimum rate in the same year.

It was also supplemented by 1 paragraph 1 of Art. 394 of the Tax Code of the Russian Federation. Previously, using land provided for individual housing construction for entrepreneurial activity, it was possible to save on paying taxes at the rate of 0.3%. Now this loophole in the law no longer exists.

New beneficiaries

Since January 1, 2020, the list of persons entitled to a tax deduction of 6 hundred square meters has been expanded. Now it also includes large families. At the same time, an unauthorized procedure for obtaining benefits is introduced. Now it is provided automatically after registration of the status:

large families;
disability: child, 1 and 2 degrees, combatants;
pensioner;
owner of farm buildings with an area of less than 50 sq.m.

Another change affected the land tax growth process itself. Now the change in cadastral value can not cause a sharp increase in costs. Since 2020, a new calculation formula has been applied. Tax can grow by no more than 10% from last year. In accordance with the Law of April 15, 2019 No. 63-ФЗ, these changes relate to the period from 2018. At the same time, the limiting coefficient is valid only in cases where the raising factor has not been applied. For example, for untimely development.

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