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Application for tax recalculation. Tax and accounting Additional assessment of land tax for the previous period

Cadastral valuation of land is becoming an increasingly painful issue for its owners. The price of a land plot set by the state may exceed its market value by several times. This is not an idle question - after all, it is the cadastral value that serves as the basis for calculating land tax ().

Of course, the land owner can fight to reduce the cadastral value to the market level - in a special commission under Rosreestr or in court. However the problem of overpayment of land tax persists.

The fact is that the amount of this tax is determined on the basis of the cadastral value of the plot as of January 1 of the year for which the tax is paid (). For example, the results of the cadastral valuation were approved in 2013, and the land tax for 2014 was calculated from this amount. Even if during 2014 the owner can prove that the cadastral value of the land is unreasonably inflated (and the tax, accordingly, is overpaid), his efforts may be useless. Courts market value is not always applied “retroactively”, with recalculation of tax amounts for past periods downwards.

Quite recently, the Constitutional Court of the Russian Federation spoke on this matter. For taxpayers, his findings were disappointing. However, the applicant made a very serious mistake in the strategy of challenging the cadastral value. First things first.

Fable of the case

BRIEFLY

Details of the solution: Constitutional Court of the Russian Federation of July 3, 2014 No. 1555-O “On the refusal to accept for consideration the complaint of the limited liability company “Production Company “Vozrozhdenie” for violation of constitutional rights and freedoms by the provisions of paragraph 1 of Article 391 of the Tax Code of the Russian Federation.”

Requirements of the applicant (land owner): Recognize the norm as unconstitutional, since it does not allow recalculation of actually paid land tax in the event of a decrease in the cadastral value of land during the tax period.

The court decided: Refuse to accept the complaint for consideration.

OJSC Production Company Vozrozhdenie, like many others, challenged the cadastral value of its land plot and achieved its reduction by more than three times, to the level of the market price (from RUB 9.9 million to RUB 3.1 million). The court made a decision in favor of the company April 7, 2012, however, the real value of the land was determined by the appraiser as of July 26, 2010. Based on this, the company sent an updated land tax return to the tax office. for 2011. The tax was calculated and paid based on market value - accordingly, its amount decreased three times.

The inspectorate politely replied that it was not challenging the court decision to establish a new cadastral value of the land, but believed that land tax based on it should be calculated only for 2013 and later. After which the tax authorities imposed a fine on the company, and also offered to pay the arrears and tax penalties. OJSC Production Company Vozrozhdenie was forced to initiate a new trial.

Arguments of the courts

The taxpayer lost the case in all instances (decision of the Arbitration Court of the Kemerovo Region dated November 12, 2012 in case No. A27-17487 / 2012, the Seventh Arbitration Court of Appeal dated January 18, 2013 No. 07AP-10827 /12, FAS West Siberian District dated April 10, 2013 No. F04-1410 /13).

The courts explained that the tax base for land tax is the cadastral value, and the moment of its determination is clearly stated: as of January 1 of the year for which the tax was calculated ().

And since on January 1, 2011 the cadastral value was 9.9 million rubles. – even if it was later declared inappropriate reality– then it is this amount that should form the basis of the calculation. Of course, the new price of land after the court decision comes into force must be included in the State Property Committee. However, the courts considered that this does not cancel the previous entry with the old, inflated value of the site. Therefore, the 2012 court decision, which equated the cadastral value to the market value, cannot be applied to the controversial tax period of 2011.

The “troika” of judges of the Supreme Arbitration Court of the Russian Federation also recognized the logic of the conclusions of the lower courts, refusing to transfer the case to the Presidium for consideration(Higher Arbitration Court of the Russian Federation dated July 4, 2013 No. VAS-7917 /13).

Last hope

OJSC Production Company Vozrozhdenie did not give up and decided to challenge the constitutionality of the law, which establishes the moment of determining the cadastral value for tax purposes. Society demanded recognize the legality of revising the tax base “retroactively”.

However, the Constitutional Court of the Russian Federation refused to even accept the complaint for consideration. The judges noted that the market value takes precedence over the cadastral value, but this does not mean that the latter is devoid of economic grounds and has no connection with the actual price.

And then the Constitutional Court of the Russian Federation completely went against logic. According to the Court, establishing the cadastral value of a plot at the market value does not refute the presumed reliability of the previously established results of the state cadastral valuation of land.

Read also:

In other words, if, for example, the state valued a land plot at 10 million rubles, and an independent appraiser - at 2 million rubles. (and subsequently the cadastral value officially decreased to this value), then from the point of view of the Constitutional Court of the Russian Federation, both of these assessments are correct. And yes - making a new entry on the price of land in the State Property Committee cannot, from the point of view of the Constitutional Court of the Russian Federation, be considered fixing an error in the registry.

The Court avoided considering the key point of the complaint. The company raised the issue of a violation of its rights as a taxpayer, since it was forced to overpay the tax threefold due to the “incorrect” value of the land (that is, the tax base).

The Constitutional Court of the Russian Federation refused to comment on this, because: a) the courts have already considered the possibility of revising the tax base, and b) checking the legality and validity of their decisions, research and establishment of factual circumstances (including comparison of cadastral and market valuation of a land plot) is not within the competence of the Constitutional Court of the Russian Federation (CC RF dated July 3, 2014 No. 1555-O).

No room for error

Now to the applicant's miscalculation. The difficulty is that an independent appraiser was hired a year and a half after the cadastral valuation results were approved. The cadastral value of the land was approved in November 2008, and the market one - as of July 2010. It turned out that formally the difference in cadastral and market values ​​can be explained by changes in market conditions and fluctuations in land prices.

It is strange that the market value of the land was not established at the end of the cadastral valuation, as is usually done (FAS Volga-Vyatka District dated June 19, 2014 in case No. A82-9984 / 2013, FAS East Siberian District dated November 7, 2013 . in case No. A33-3207 /2013). Let's say more, the law on valuation activities itself obliges to establish the market value on the same date as the day of approval of the results of the cadastral valuation (). If the dates for establishing market and cadastral values ​​differ significantly, this does not allow us to compare them with each other. By the way, the judge of the Constitutional Court of the Russian Federation draws attention to this Konstantin Aranovsky in your opinion to the decision.

To the collection of arguments

The official position of the Russian Ministry of Finance plays into the hands of taxpayers, and it has been expressed more than once. Yes, the department directly indicates the possibility of recalculating the tax and returning the excess paid to the budget subject to two conditions:

  • the market valuation of the land was carried out on the same date as the cadastral valuation;
  • the cadastral value is brought into line with the market value (Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated August 30, 2012 No. 03-05-05-02 / 89, Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated November 1, 2012 No. 03-05-05-02 /112).

True, judicial practice is still very ambiguous. Some courts carefully take the side of the taxpayer. For example, the Federal Antimonopoly Service of the West Siberian District admits that the law is silent on how land tax should be calculated in such a situation. However, there is no direct prohibition on adjusting the tax for the year in which the court equated the cadastral value to the market value (FAS of the West Siberian District of June 18, 2014 in case No. A27-12625 /2013).

Challenging the cadastral value of a land plot - the basis for determining the amount of payment - is one of the popular legal ways to reduce land tax. Also, land is often transferred from one category to another. In both cases, theirs changes. Accordingly, the basis for calculating land tax is also undergoing changes. Experts from GNK Group talk about the nuances of calculating and transferring this payment.

The cadastral value of a land plot is the value established as a result of state cadastral valuation or consideration of disputes about the results of cadastral value in court or commission, specially created for the resolution of such disputes (Article 3 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities of the Russian Federation”).

As a general rule, To calculate land tax, legal entities use cadastral value of land plots determined at the beginning of the tax period, that is, on January 1 of the corresponding year (clause 1 of article 391, clause 1 of article 393 of the Tax Code of the Russian Federation). For newly created land plots, the cadastral value is used on the date of registration of this land plot with the state cadastral register.

Exceptions to date calculation:

    correction of a technical error in the cadastre (the tax is recalculated for all periods, starting from the one in which the error occurred);

    review of the cadastral value by the court or the Rosreestr commission;

    change in cadastral value (by regulations of local authorities, for example).

If everything is relatively clear with the technical error, then regarding the calculation of the tax after changing the category of land, questions arise: if, for example, in the current year the land plot changed its category of use, as a result of which its cadastral value increased or decreased, from when did the tax base change? What if the cadastral value changed by a court or commission decision?

Calculation of land tax when the value of land changes when the category of use changes

A few years ago, in a letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated March 13, 2013 N 03-05-04-02/7507, the department, referring to the position of the Presidium of the Supreme Arbitration Court (Resolution dated November 6, 2012 N 7701/12), gave clarification regarding the calculation of the tax on land plots for which the category or type of permitted use has been changed: “... we believe that the calculation of land tax in relation to a land plot whose cadastral value has changed during the tax period as a result of the transfer of land from one category to another or changing the type of permitted use of a land plot, it is advisable to carry out using a coefficient similar to the coefficient established in paragraph 7 of Article 396 of the Tax Code of the Russian Federation (the coefficient in this case is the ratio of the number of full months during which this land plot was owned by the taxpayer, to the number of calendar months in the tax (reporting) period).

However, the current position of the tax and judicial authorities is as follows:

“In accordance with Art. 391 of the Tax Code of the Russian Federation, changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods, unless this is related to the correction of errors made in determining the cadastral value, as well as the decision of the commission for the consideration of disputes about the results of determining the cadastral value cost or court decision.

Thus, changes in the cadastral value of land plots that occurred in the current tax period as a result of the transfer of land from one category to another or a change in the type of permitted use of a land plot can only be taken into account from the next tax period for land tax (Determination of the Constitutional Court of the Russian Federation dated 02/09/2017 N 212-O and Letter of the Federal Tax Service of the Russian Federation dated April 19, 2017 No. BS-4-21/7402@, based on the position of the Constitutional Court).

Example: On August 18, 2015, Zaryadye LLC, located near Moscow, changed the category of a 20-hectare land plot it owned from “agricultural land” to “land of settlements” with permitted use “for complex housing construction.” The tax rate has not changed, remaining at 0.3%, however, the cadastral value of the plot, according to Art. 24.19 of the Law on Valuation Activities, increased and was set at 3 billion rubles instead of 560 thousand rubles. The tax for 2015 must be calculated based on the old value (in full), and starting from 2016 - based on the new one.

Calculation of land tax when changing the cadastral value in case of challenge

In the event of a change in cadastral value by decision of a commission or court can also be recalculated- but already on the date of filing the application for contestation: according to Art. 24.20 Federal Law-135 “On valuation activities in the Russian Federation” (innovation introduced by Federal Law of 07/03/2016 N 361-FZ), information on the cadastral value established by a decision of a commission or court is applied for the purposes provided for by the legislation of the Russian Federation, from January 1 of the calendar year in which the corresponding application for revision of the cadastral value was submitted (but not earlier than the date of entry of the cadastral real estate into the state cadastre value, which was the subject of dispute).

Similar data is contained in paragraph 1 of Art. 391 of the Tax Code of the Russian Federation - “information on the cadastral value established by the decision of the specified commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry of the cadastral value into the state real estate cadastre, which was the subject of dispute.”

Thus, even if the application to challenge the cadastral value was submitted by the taxpayer in December 2016, and was satisfied in January 2017, then The land tax will be recalculated starting from January 1, 2016.

Example: the same Zaryadye LLC owns a land plot of 20 hectares in the Moscow region, category - settlement land, permitted use - for multi-storey residential development. The cadastral value of the site is 3 billion rubles.

On December 12, 2016, the LLC submits an application to Rosreestr to establish its market value in relation to the land plot, attaching to it the results of an independent assessment of the SRO member organization and the examination of this assessment. According to the assessment, the cost of the site is reduced to 1 billion rubles. On December 29, a commission meeting is held, at which the application is satisfied, setting the cost of the site according to the market price. Accordingly, the land tax for 2016, which previously amounted to 9 million rubles at a rate of 0.3% in relation to land plots occupied by multi-storey residential buildings, is reduced to 3 million rubles per year.

Let us also consider the case when a change in the cadastral value of a plot occurred on the basis of a relevant resolution of local authorities. Let's assume that in the middle of the year (that is, during the tax period) the authorities increased the value of land. Accordingly, the tax base has also increased. What should a taxpayer do - urgently recalculate taxes and advance payments for the entire year? Be prepared for sanctions for underpayment?

However, clause 2 of Art. can help here. 5 of the Tax Code of the Russian Federation, which states that acts of legislation on taxes and fees, ... establishing new obligations or otherwise worsening the position of taxpayers or payers of fees, do not have retroactive force. The cadastral value that increased in the middle of the year, of course, significantly worsens the organization’s position, and it can try to prove this in court. The latter take the side of taxpayers (see, for example, the Appeal Ruling of the Supreme Court of the Russian Federation dated 06/08/2017 N 16-APG17-3).

When the qualitative and (or) quantitative characteristics of real estate objects change, entailing a change in their cadastral value, the body performing the functions of state cadastral valuation determines the cadastral value of real estate objects. The corresponding changes are made to the Unified State Register of Real Estate and Real Estate Objects (USRN).

Every citizen of the Russian Federation is obliged to periodically pay legally established taxes and fees. This obligation is established by Article 57 of the Constitution of the Russian Federation.

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Taxes and fees are the main source of government income, so their collection helps to finance the needs and tasks of the country.

Rules of law

Taxes and fees are legally established payments to the state budget.

Let us turn to the legislation of the Russian Federation for an initial consideration of the concept of land tax:

  • The Tax Code of the Russian Federation, in particular, Chapter 31, tells us about this tax.
  • Tax rates are determined by local authorities independently, within the limits established.
  • The object of taxation is considered to be land plots that are located within the municipality (Part 1).
  • Part 2 of Article 389 provides a list of objects not subject to land tax. These are lands taken out of circulation, of limited turnover, lands within the forest fund, lands occupied by water bodies of the water fund, lands under an apartment building.

Thus, land tax is a tax established by municipal authorities, which is levied on land plots located on the territory of a given municipality.

Payers

The concept of land tax payers (for example, for a dacha) is given in paragraph 1. These are individuals and legal entities who have the right of ownership, indefinite use, and lifelong possession of the site.

What does the size depend on?

The amount of land tax depends on objective indicators.

This is the size of the tax rate, the cadastral value of the site and benefits.

The rate can be either 1.5% or 0.3% - it depends on the categories of land subject to taxation.

In addition, subjects are free to set their own rate, but not higher than the legally established one.

The second parameter influencing the size is the cadastral value of the plot.

Once every 5 years, the state evaluates the value of the land - this is the cadastral value.

The last parameter is benefits, which may be due to certain categories of taxpayers.

Benefits

For some groups of citizens and legal entities, a number of benefits are legally defined. Each category in turn is divided into federal and local taxes.

Federal benefits

Citizens and communities belonging to the indigenous peoples of Siberia, the North and the Far East are completely exempt from paying land taxes, provided that the land plots they have in use are exploited for fishing, ensuring the traditional economic and lifestyle.

It is worth noting that individual entrepreneurs (IP) are treated like individuals and the procedure for paying tax for individual entrepreneurs is no different from paying tax by an individual.

Local benefits

As noted above, the tax on land (for example, on a garage) is partly determined by municipal government agencies, therefore municipalities have the right to establish local benefits for certain categories of taxpayers.

To obtain information about these benefits, you should contact the representative government agencies of the municipality.

For legal entities

Federal benefits for legal entities represent certain groups of land plots excluded from taxation.

Their list includes:

  • areas taken out of circulation;
  • areas of limited turnover;
  • areas with nature reserves and wildlife sanctuaries located on them;
  • plots of land with objects of the water fund of the Russian Federation;
  • plots of land included in the forest fund of the Russian Federation.

For individuals

According to the Tax Code, some groups of citizens have the right to reduce the tax base by 10,000 rubles.

The following is a list of such groups:

  • heroes of the USSR, Heroes of the Russian Federation, full holders of the Order of Glory;
  • citizens who suffered radiation sickness;
  • disabled since childhood, disabled people of group III or groups I and II, but who received disability before 01/01/04;
  • disabled people and veterans of the Great Patriotic War, combatants;
  • citizens participating in the liquidation of the Chernobyl accident;
  • citizens who took part in nuclear weapons tests.

How to calculate land tax in 2019?

Now you need to find out the basic rules and regulations for calculating land tax for the year, as well as what formulas can be used to calculate it.

Calculation order

Finally, we come to the main question of the article: how to calculate land tax in 2019.

It is worth noting that the tax period is one year, that is, land tax is payable annually.

Tax base

Since 2016, the amount of land tax has been calculated taking into account the cadastral value of the land plot.

Previously, until 2016, land tax was calculated through the book value of the plot, which was noticeably less burdensome for owners.

Thus, since 2016, the tax base for land tax is the cadastral value of the plot, determined taking into account the requirements of the Land Code of the Russian Federation.

Data on the cadastral value of land can be found on the Rosreestr website.

Interest rate

In addition to the tax base, the interest rate also affects the amount of land tax.

It is determined by municipal government agencies and cannot be more than 0.3% and 1.5%, depending on what category the land belongs to.

A tax rate of three tenths of a percent is used to calculate land tax:

  • classified as agricultural lands;
  • occupied by the housing stock and objects of communal systems of the housing complex or received for residential construction;
  • purchased for running a subsidiary plot (note – in SNT, which is a legal entity, you have to pay a land tax on plots in the amount of 0.3%);
  • limited in circulation, as well as presented for defensive purposes, security and customs needs;
  • other plots of land that do not fall under this list are taxed at a rate of 1.5%.

Basic formula

The basic formula for calculating land tax for individuals is as follows:

S = (KSt – L) * P, where

  • S – total tax amount;
  • Kst – cadastral value of land;
  • L – benefits equal to 10,000 rubles, if provided;
  • P – interest rate equal to the maximum value of 0.3% for individuals.

The basic formula for calculating tax for legal entities is similar to the formula for individuals, with the exception of the deduction of RUB 10,000. benefits and an interest rate of 0.3%, which for legal entities is 1.5%.

This is due to the fact that legal entities can own any land plots, while individuals can own only those for which the rate is set at 0.3%.

In total, the formula for legal entities is:

S = KSt * P, where

  • S – total tax amount;
  • P – interest rate equal to the maximum value of 1.5% for legal entities.

Who determines the amount?

Legal entities determine the tax amount independently; individuals receive ready-made receipts from the Federal Tax Service.

Calculation using an example

Let's calculate land tax using several examples.

For legal entities

Rosa LLC owns a plot of land in the Moscow region, acquired for the construction of a garment factory. The cadastral value of the plot is 67,700,567 rubles. The tax rate in the Moscow region for this type of land plot is 1.5%.

The tax calculation will be as follows: 67 700 567*1,5 = 1 015 508,505

For individuals

The price for a land plot of 260 sq.m. is 2.3 million rubles. Tax rate - 0.2%.

Land tax is calculated as follows: 2,300,000*0.2/100=4,600 rub.

According to cadastral value

The cost of the territory is 1 million rubles. From this monetary value it is required to calculate 0.3%, which is the collection rate: 1,000,000*0.3=3,300 rubles.

This amount must be paid annually.

In Moscow

Citizen D. owns a plot of land in Moscow, which he acquired for housing construction. The cadastral value of the site is estimated at 8,567,089 rubles. Citizen D. is a disabled person of group 1, received disability in 2003.
The tax rate in Moscow for this type of land plot is 0.1%.

The tax calculation will be as follows: (8 567 089 – 10 000) *0,1 = 25 671,267.

Total - 25,671,267 rubles. – the amount payable by citizen D.

Advance payments

Advance payments are the amount that is paid quarterly to the local budget by legal entities (clause 6 of Article 396 of the Tax Code of the Russian Federation).

Tax calculation of advance payments for land tax is calculated based on the results of each of the first 3 quarters of the current year. Then, based on the total amount of advances throughout the year, the final payment is calculated.

From Article 396 of the Tax Code of the Russian Federation it is possible to derive a general formula for calculating the quarterly advance payment:

A=Kst*P*1/4, where

  • Kst – cadastral value of the land plot;
  • P – interest rate

In less than a month

Clause 7 of Article 396 of the Tax Code of the Russian Federation provides an answer to the question of calculation if the enterprise owned the land for an incomplete quarter.

They look at two circumstances - the date of registration of ownership of the plot and the date of termination of ownership:

  • registration before the fifteenth day - the month is counted;
  • registration after the fifteenth day - the month is not counted;
  • termination of possession before the fifteenth day - the month is not counted;
  • termination of possession after the fifteenth - a month is counted.

Methods and deadlines for paying taxes

Municipal bodies, by adopting regulations, establish specific deadlines for the payment of advance payments. Legal entities independently calculate the amount of payments.

At the end of the tax period, the amount of tax remaining unpaid after advance payments is paid.

For legal entities:

  • The payment period is from February 1 of the year following the reporting year until the date determined by local regulations.
  • Payment method – transfer of funds through a bank using a payment order.

Individual entrepreneurs and individuals pay tax on the basis of notifications received from the Federal Tax Service.

The tax is paid in different ways, be it through a terminal, be it through the Federal Tax Service mobile application or in other ways. Thus, the procedure for individuals is much simpler than for legal entities.

Regarding deadlines, payment dates are set every year in each region.

In 2019, for example, in Moscow, individuals are required to pay tax by December 1, 2017.

Liability for non-payment

Failure to pay land tax is considered a violation for which liability is provided.

In the Russian Federation, these are penalties, the imposition of penalties in the amount of 20% for failure to comply with the deadlines for paying taxes in the amount of 40%.

How to calculate penalties?

Nuances

In conclusion to this article, it is worth noting several nuances related to land tax. These are the most frequently asked questions from taxpayers.

Is recalculation necessary when the cadastral value changes?

The tax for the year during which the cadastral value has changed does not change. However, next year the tax will be calculated in a new way.

If there is no cadastral value

There is such an indicator as the standard price of land, which is calculated by the executive government agencies of the constituent entities of Russia. This price is calculated based on zones, regions, and administrative districts.

Thus, in this case, the analogue of the cadastral value is the standard price.

If the tax notice never arrived

Failure to receive notice does not relieve liability for delay. Therefore, if the notification has not been received, contact the tax authority.

Attention!

  • Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
  • All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!


E.A. Sharonova, economist

Has the cadastral value been reduced retroactively? Land tax cannot be recalculated!

It happens that a regional government body adopts a regulatory act on a new valuation of land as of several years ago (that is, it updates the value retroactively). And according to this act, the cadastral value of the land is reduced. As they say in the well-known game, attention to the question: is it possible in this case to submit clarifications with a reduced amount of land tax and demand a refund of the overpayment from the budget? YOU had to answer it.

And it was like this. Initially, one cadastral value was established for the land plot owned by the organization. Based on it, the organization calculated the land tax and paid it to the budget for 2010 and 2011.

However, in November 2011, by a regulatory act of the region, the cadastral value of this land plot was reduced. Moreover, as indicated in the act itself, the results of the state cadastral valuation of land plots were established as of 01/01/2010. In this regard, the organization submitted to the Federal Tax Service updated calculations for advance payments and updated land tax declarations for 2010 and 2011. with a reduced tax amount. And at the same time she submitted an application for a refund of the overpaid tax. But the inspection refused to return it.

Then the organization went to court, and all three authorities supported it. They decided that the indication in the regulatory act as of 01/01/2010 means that the new value of land plots is applied from this date. Since the cadastral value of the organization’s site has decreased, this improves its position. This means that the norms of this regulatory act apply to past tax periods pp. 4, 5 tbsp. 5 Tax Code of the Russian Federation. And the organization correctly submitted clarifications and reduced the land tax Decision of the Arbitration Court of the Moscow Region dated May 21, 2013 No. A41-14050/13; Resolution 9 of the AAS dated August 13, 2013 No. A41-14050/13; FAS MO dated November 18, 2013 No. A41-14050/13.

However, I did not agree with this approach of the courts Resolution of the Presidium of the Supreme Arbitration Court of May 20, 2014 No. 2868/14. He pointed out that the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation on the approval of the cadastral value of land plots are valid in time in the order determined for the entry into force of acts of legislation on taxes in the Tax Code. And according to the Tax Code, acts of legislation on taxes and fees that improve the situation of taxpayers can have retroactive effect only if they directly provide for this pp. 4, 5 tbsp. 5 Tax Code of the Russian Federation. From the content of the regional regulatory act under consideration, it is not clear that its effect will extend to previous tax periods. Therefore, in such a situation, there is no reason to submit clarifications with a reduced amount of land tax and demand a refund of the overpayment from the budget.

The financial department literally said the following on the issue under consideration: “When new results of the state land valuation are approved by a regulatory act, the provisions of which apply to previous tax periods, the newly approved results of the state cadastral land valuation are used to recalculate the land tax paid for previous tax periods, in that case , if the taxpayer’s situation improves.” But at the same time, having repeatedly given such clarifications, the Ministry of Finance has never clearly answered whether the normative act on the amended assessment that taxpayers asked about applies to past tax periods.

The document form “Application for tax recalculation” belongs to the “Application” section. Save the link to the document on social networks or download it to your computer.

To the Federal Tax Service, Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation No. __ for the _________ region
Address: __________________________________

Applicant: ___________________________________
Address: ______________________________

STATEMENT

I, ______________________ ____________ born I am the owner of a land plot located at the address: ______________________ with cadastral number ________________.
Recently, the Interdistrict Inspectorate of the Federal Tax Service of Russia No. ___ for the __________ region sent Tax Notice No. _______ to me, in which I was informed that I had been charged a tax amount of ________ rubles. ___ kop.
Also, the notification indicated that as of __________, I had an arrears in the amount of ____________ rubles. ___ kop. and arrears of penalties in the amount of ________ rub. ___ kop. (Attached is a copy of the notice).

For information, I was informed that if I have the right to tax benefits, then in accordance with the legislation on taxes and fees, I need to present to the tax authority the documents that are the basis for the provision of tax benefits.
In fulfillment of the above requirement, I provide the following information.

In accordance with Art. 387 of the Tax Code of the Russian Federation, land tax (hereinafter in this chapter - tax) is established by this Code and regulatory legal acts of representative bodies of municipal formations, is put into effect and ceases to be in force in accordance with this Code and regulatory legal acts of representative bodies of municipal formations and is obligatory for payment in the territories these municipalities.
When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) may also establish tax benefits, grounds and procedure for their application, including establishing the amount of tax-free amounts for certain categories of taxpayers.

I, ______________, am a recipient of an old-age pension, a labor veteran, which is confirmed by the relevant certificates (I have attached copies of the certificates).
So, since ____________ I have been assigned the second group of disability due to a general illness. My disability has been established for an indefinite period, and therefore I am incapacitated.

In accordance with Art. 391 of the Tax Code of the Russian Federation, if the land plot is owned, including by a person who is a disabled person of group II (if the disability was established before ___________), then the tax base from which the amount of tax is calculated is subject to reduction in the amount of ____________ rubles. ___ kop.

Also, in accordance with Art. 395 of the Tax Code of the Russian Federation, certain categories of taxpayers are provided with tax benefits (that is, they are exempt from paying land tax).

I believe that I, as a pensioner, a disabled person of the second group, have the right to receive the appropriate tax benefits established in the Tula region.
Also, if I have the right to receive appropriate benefits, I ask you to return to me the overpaid amount of tax for the last three years. Please transfer the specified amount to my Sberbank account _________________________________.

Moreover, to resolve the issue of reducing the amount of tax collected from me, I had to resort to the help of lawyers, for whose services I paid _________ rubles. ___ kop. I also ask you to transfer the specified amount to the above account.

So, in accordance with Art. 2 of the Federal Law of the Russian Federation of May 2, 2006 “On the procedure for considering appeals from citizens of the Russian Federation,” citizens have the right to apply personally, as well as send individual and collective appeals to state bodies, local governments and officials.

Based on the above and guided by Art. 2 Federal Law “On the procedure for considering appeals from citizens of the Russian Federation”

1. Recalculate the tax accrued to the Applicant in accordance with the benefits available to him;
2. Return the overpaid amount of tax to the Applicant by transferring it to the above account;
3. Please inform me of the decision made on this application in writing at the above address;

Application:
1. A copy of the Moskvich Social Card;
2. Copy of the Tax Notice;
3. A copy of a certificate of disability;
4. Copies of the pension certificate and the Veteran of Labor certificate;
5. A copy of the contract for the provision of legal services for a fee with copies of payment documents;

" "______________ G. ______________/_____________



  • It is no secret that office work has a negative impact on both the physical and mental state of the employee. There are quite a lot of facts confirming both.

  • Every person spends a significant part of his life at work, so it is very important not only what he does, but also with whom he has to communicate.

  • Gossip in the workplace is quite commonplace, and not only among women, as is commonly believed.