Land tax in 2022 for legal entities and payment deadlines

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

Every year there are transformations in tax legislation, knowledge of which is mandatory for taxpayers. You can find out what the land tax will be in 2022 for legal entities at the place of residence or use the total maximum rate if it is not set by local authorities.

Last year's changes

In 2021, important changes in taxation came into force, information about which was posted on all profile sites. Some of them were accompanied by the loss of the validity of articles of the Tax Code, but added work not only to employees of fiscal services, but also to other government agencies.

It is the duty of the first to demand information about the owners of land plots. The need to provide such information within the framework of interdepartmental interaction has become part of everyday business activity. These transformations affected the Tax Code of the Russian Federation and are enshrined in the Federal Law No. 63 "On Amendments …".

While no new bills and innovations have been adopted in 2022, the land tax in 2022 for legal entities continues to be paid in accordance with the adjustments made since January 2021.

Their essence and character have been repeatedly explained on official and informational websites. In all sources, these bills are positioned as the most important and began to operate in January of the past year.

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Annual reporting on ZN

Abolished the need to file a tax return for land property taxes. The taxpayer independently calculates the amount due, but not uncontrollably: employees of the Federal Tax Service check the compliance of the information and funds paid according to Rosreestr data. Failure to indicate the object in possession and failure to pay the land tax for it will naturally lead to standard monetary sanctions.

There is a positive point in this - now you can not pore over the annual reporting and not think about the deadlines for filing a tax return. There will be no difficulty in counting, since the order has not changed.

But its absence does not mean lack of control, it is just that the data will not be received from the taxpayer (this obligation has been removed from him), but from Rosreestr, where law-abiding citizens register new acquisitions in a timely manner.

Payment deadlines: limiting the powers of municipalities

Previously, the executive bodies of local authorities had the right to independently set the timing of when to pay land tax in 2022 for legal entities.

Since January 2021, they have lost the right to set the date or period for the payment of tax on the land plots under their jurisdiction. The abolition of powers was not caused at all by the desire to limit them to some extent: the determination of the tax rate still remains in the competence of the regional authorities and the governments of federal cities.

The payment terms uniform for the whole country have been established, which local governments can no longer change at their own discretion. But they still have the right to grant benefits and temporary tax exemptions.

Single term

The obligation to pay land tax to the treasury in a timely manner in 2022 for legal entities implies greater independence, but limits the time of payment without calculating penalties on March 1 of the current year:

• in 2022, by 1 day of spring, legal entities-land owners must pay land tax for the period of 2021;
• all the subtleties of the calculation and changes in the application of the tax rate are reflected on the official website of the Federal Tax Service (section "Reference information on rates" or on a similar portal of local authorities);
• the enterprise or company still retains the right to challenge the tax calculations in the official notification, which is filled out on a special notification form and which has several ways of delivery to the head.

During the pandemic and later, you can submit your arguments and explanations electronically. This requires a special signature (CEP, qualified electronic signature), without which the tax inspectorate will not consider the message received. Without this possibility, there are 2 more - sending by registered mail by mail or personal appearance at the tax office.

How to calculate the amount to be paid

The relevance of calculating the land tax in 2022 for legal entities appears from the moment the asset of an organization or an enterprise arises of the subject of ownership - an allotment, a plot, a territorial object. Perpetual use, as well as the conclusion of a lease agreement, is not a property right, so there is no need to look for calculations for the ZN.

If the site is recently owned, it is best to consult with a lawyer or a knowledgeable accountant who is aware of the intricacies of the local system, discounts and bonuses provided by the regional authorities. Sometimes this way you can save significant money.

The regions approve the size of the rates, differentiate them by introducing additional benefits for the subjects of encumbrance, so you should not rely only on general guidelines.

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In general terms, the tax amount looks like the product of two factors - the cadastral value and the tax rate.

The first one can be found by ordering a certificate from the USRN, although this is not the only way to find out the cost of an object in the register. But it is the simplest and most affordable.

The second - in local self-government or a body of federal significance, if it is not established in the region (this also happens).

However, everything is not as simple as it seems, because there is a coefficient that is applied depending on the date of ownership, and one more - when the previously established cadastral value of the object changes. There are nuances if the site is located on the territory of two municipalities.

Dealing with the tax on a new property is extremely difficult without the help of a specialist. It is also recommended not to mindlessly transfer information from last year's declaration, but to find out if there have been any changes in the new year.

Outcomes

In 2022, amendments to the Tax Code, which came into force on January 1, 2021, continue to apply:

1. Until there have been other transformations in tax legislation, these are considered mandatory.
2. There is no single rate for land tax, it is determined by local government.
3. The tax can be significantly higher in cities of federal significance, because they have different price categories.
4. Now you need to calculate the tax yourself, but all information will be checked by the fiscal authorities within the framework of interdepartmental interaction of government agencies and bodies.