Tax reporting on land tax. How to fill out a land tax return

Land tax payers are both individuals and companies. However, the obligation to submit a land tax return is assigned only to legal entities.

The land tax return form became valid on 08/02/2017 and is used for reporting for 2017. You can download it from link .

The form will be updated in 2018. Find out about the tax authorities' plans for the next change in the land tax declaration .

Sample of filling out a land tax return

The land tax declaration is a small report, which, in addition to the title page, includes 2 sections:

• The title page indicates the Taxpayer Identification Number (TIN), KPP, company name, the period for which the declaration is being submitted, and information about the manager (representative). At the same time, we advise you to pay attention to the peculiarity of the indication in the checkpoint report. It is described in the article “The Federal Tax Service has clarified which checkpoints to indicate in property tax returns” .

• Section II provides the cadastral number of the land plot, BCC, OKTMO, category of land, construction period, share in property, as well as indicators for calculating the tax base, benefits and coefficients.
• The values ​​from section II are transferred to section I of the land tax declaration: BCC, OKTMO and the amount of tax to be reduced or paid, and the name of the PSA (if any) is indicated.

The sample you will find in this page will help you fill out the declaration correctly. article .

The land tax declaration can be completed using specialized software or online services.

Before sending the declaration to the tax authorities, conduct a self-check and correct errors (if any are identified). For updated reference ratios, see .

Deadlines for submitting land tax returns for 2019

The completed land tax return is submitted to the Federal Tax Service before February 1 of the year following the end of the tax period (it is equal to the calendar year). Thus, the land tax return for 2018 should be sent to the tax authority before February 1, 2019. The same deadlines were in effect in 2017.

There are the following options for electronically transmitting a report to the Federal Tax Service:

• Via telecommunication channels (TCC). In this case, it is important to comply with the condition reflected in the article “The power of attorney for the representative must be submitted to the Federal Tax Service before sending the electronic declaration” . Otherwise, problems may arise with the tax authority accepting the declaration.
• Through the Federal Tax Service website. Read about how to send a land tax return in this way.

NOTE! Tax legislation does not oblige the submission of a zero land tax return in the absence of taxable objects. Details - in the article “For some taxes, returns may not be submitted” .

Depending on the specifics of local legislation, 2 tax payment schemes to the budget are possible:

• make advance payments during the year, and then pay the remaining tax amount at the end of the period;
• pay only the tax accrued after the expiration of the tax period.

Each specific municipality selects its own methods of repaying tax obligations, as well as the deadlines within which advance payments (if provided for by local legislation) and the final payment for the tax period must be made.

IMPORTANT! The tax payment must not be made earlier than the day the land tax return is submitted.

A land tax return is an integral reporting document for land-owning companies. We publish all changes in our section « Land tax declaration» . If you haven't found the answer to your question, ask it on our website or in

On our website you can download a form relevant for 2019:

The tax return for land tax for 2018 for legal entities is filled out by taxpayers - organizations in relation to all land plots that belong to them by right of ownership or right of permanent (perpetual) use. Submitting a declaration in 2019. At the same time, it is necessary to report for 2018 using a new form. The form and online completion of the declaration are available in the article.

The new form was approved by order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/347@ as amended by order of the Federal Tax Service of Russia dated August 30, 2018 N ММВ-7-21/509@.

New form of land tax declaration

You can also fill out a declaration online for free using the Simplified 24/7 program. The program will fill in some of the lines automatically, and then check for errors and control ratios of the Federal Tax Service.

Fill out the declaration online

Deadlines for submitting the declaration

The deadlines for submitting the land tax return are established by the Tax Code of the Russian Federation. The declaration must be submitted no later than February 1 of the year following the expired tax period.

If the last day for submitting the declaration falls on a weekend or non-working holiday, the deadline is automatically transferred to the next working day.

The deadline for submitting the land tax return for 2018 is February 1, 2019. For late delivery, a fine is imposed - 5% of the amount of tax payable indicated in the declaration.

You can submit your declaration in the following ways:

on paper in person or through a representative;
through TKS in electronic form;
by mail with a description of the contents and notification of delivery.

Moreover, when sent by mail, the date of submission of the declaration will be considered the date of sending the letter. Therefore, this method can also be used if an organization understands that it does not have time to submit a paper return to the tax office on time.

Should an individual entrepreneur submit a land tax return?

Only legal entities must submit a land tax return for 2018.

As for entrepreneurs, they do not need to calculate land tax and submit a declaration. The tax authorities themselves will calculate the tax amount and send a notification by mail.

Composition of the declaration

The land tax declaration is submitted to the Federal Tax Service at the location of the land plot. Taxpayers classified as the largest taxpayers submit a declaration to the tax authority at the place of registration as the largest taxpayers.

The declaration includes:

1. Title page;
2. Section 1 “The amount of land tax payable to the budget.”
3. Section 2 “Calculation of the tax base and the amount of land tax.”

There are also Annexes to the declaration (at the bottom of the article):

Appendix No. 1: codes defining the tax period;
Appendix No. 2: codes of reorganization forms and code of liquidation of the organization;
Appendix No. 3: codes for submitting a tax return for land tax;
Appendix No. 4: codes defining the method of submitting a tax return for land tax to the tax authority;
Appendix No. 5: directory of land categories;
Appendix No. 6: tax benefit codes.

Procedure for filling out the declaration

The land tax declaration is submitted annually. In 2019, you need to submit a declaration for 2018.

All values ​​of the declaration’s cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and values ​​of 50 kopecks or more are rounded to the nearest ruble.

When filling out a land tax return, it is not allowed:

correcting errors by corrective or other similar means;
double-sided printing of the declaration on paper;
fastening sheets, leading to damage to paper.

When filling out the declaration manually, black, purple or blue ink may be used.

Filling out the text fields of the declaration is carried out in capital block letters from left to right, starting from the first (left) cell.

If any indicator is missing A dash is entered in all cells of the corresponding field. The dash is a straight line drawn in the middle along the entire length of the field.

If to indicate any indicator it is not necessary to fill out all the cells of the corresponding field, a dash is placed in the unfilled cells. For example, when specifying the TIN it will look like this: « 7725002119--".

If the declaration is filled out electronically, you must use Courier New font with a height of 16 - 18 points.

In the indicator field "OKTMO code» The code of the municipality on the territory of which land tax is paid is indicated. The OKTMO code is indicated in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013.

If an organization has several land plots that are located in different municipalities (which have different OKTMO), it will have to submit a separate declaration for each land plot.

If these several land plots are located in Moscow or St. Petersburg, you can select one tax authority and submit one declaration for all land plots there.

Title page of the declaration

The title page of the land tax declaration is filled out by the taxpayer, excluding the section “To be filled out by a tax authority employee.”

When filling out the Title Page, indicate:

1. TIN and checkpoint organizations.

TIN and checkpoint at the location of the organization are indicated in accordance with the Certificate of registration with the tax authority of the legal entity.

checkpoint at the location of the separate division is indicated in accordance with the Notification of registration with the tax authority of a legal entity at the location of the separate division.

TIN and checkpoint at the location of a branch of a foreign organization operating on the territory of the Russian Federation, it is indicated on the basis of a Certificate of registration with the tax authority in Form N 2401IMD and (or) Information letter on registration with the tax authority of a branch of a foreign organization in Form N 2201I.

TIN a foreign organization that has real estate in the Russian Federation is indicated in accordance with the Certificate of registration with the tax authority in Form N 2401IMD or the Information Letter on registration of real estate and vehicles with the tax authority in Form N 2202IM. checkpoint not specified in this case.

TIN and checkpoint the largest taxpayers are indicated on the basis of the Notice of registration with the tax authority of a legal entity as the largest taxpayer.

TIN and checkpoint the location of the subsoil plot provided to the investor for use under the terms of the production sharing agreement is indicated in accordance with the Certificate of registration with the tax authority of the taxpayer when executing the production sharing agreement in Form N 9-SRPS.

2. Correction number.

When submitting the initial declaration to the tax authority, the value “0” is entered in the “adjustment number” field. When submitting an updated declaration, the correction number is indicated (for example, “1”, “2”, etc.).

If the organization, after submitting the report, discovers errors in it, they have the right to correct them:

if detected errors lead to an understatement of the tax amounts payable, the organization is obliged to make changes to the report and submit an updated tax return;
if the detected errors did not lead to an understatement of tax amounts, the organization can take these errors into account in the report for the next period.

Updated declaration is submitted to the tax authority in the form that was in force during the tax period for which the corresponding changes are made.

When recalculating the tax base and tax amount, the results of tax audits conducted by the tax authority for the tax period for which the tax base and tax amount are recalculated are not taken into account.

If it is impossible to determine the period of errors, the tax base and tax amount are recalculated for the tax period in which the errors were identified.

3. Taxable period.

The codes of the tax period for which the declaration is submitted are given in Appendix N1.

When submitting the declaration for 2018, the value “34” is entered in this field.

4. Reporting year.

This is the year for which the declaration is submitted. When filling out a declaration for 2018, you must indicate “2018” here.

5. Tax authority code.

This is the code of the Federal Tax Service to which the declaration is submitted. As a rule, these are the first four digits of the organization's TIN.

6. Location code.

These codes are given in Appendix No. 3 to the declaration. When submitting a declaration to the Federal Tax Service at the location of the land plot, the value “270” is indicated.

7. Full name of the organization.

The name of the organization indicated in the declaration must correspond to the name specified in its constituent documents.

8. Code of the form of reorganization or liquidation of the organization.

This field is filled in only when the organization is reorganized or liquidated. The code values ​​are given in Appendix No. 2 to the declaration.

9. Contact phone number.

Here, as a rule, the city number of the organization is indicated.

10. Number of pages.

In this field you must indicate the number of pages on which the declaration is drawn up.

11. Supporting documents and their copies.

Here you need to indicate the number of sheets of supporting documents or their copies, including documents or copies thereof confirming the authority of the taxpayer’s representative (if the declaration is submitted by the taxpayer’s representative) attached to the declaration.

In chapter“I confirm the accuracy and completeness of the information specified in this declaration” indicated:

1) if the accuracy and completeness of the information is confirmed, the head of the organization enters “1” in the declaration; if the accuracy and completeness of the information is confirmed by the taxpayer’s representative, “2” is entered;

2) when submitting a declaration by the taxpayer, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of the head of the organization is indicated line by line. The personal signature of the head of the organization, certified by the seal of the organization, is also affixed.

3) when submitting a declaration by a taxpayer’s representative - an individual, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of the taxpayer’s representative is indicated line by line. The personal signature of the taxpayer’s representative and the date of signing are affixed.

4) when submitting a declaration by a representative of the taxpayer - an organization, in the line “last name, first name, patronymic in full”, the full surname, first name, patronymic of an individual authorized in accordance with a document confirming the authority of the representative of the taxpayer - organization to confirm the accuracy and completeness of the information specified in declarations.

5) in the field “Name of the document confirming the authority of the representative” the type of document confirming the authority of the taxpayer's representative is indicated.

Section 1 of the declaration

Section 1 of the land tax declaration is filled out by the taxpayer for all land plots located within the relevant municipalities (shares of land plots located within the boundaries of the relevant municipalities (federal cities of Moscow or St. Petersburg), shares in the right to a land plot).

The appropriate field indicates the name of the production sharing agreement (for subsoil plots provided for use under the terms of a production sharing agreement (PSA).

Each block of lines 010 - 040 of Section 1 indicates:

1) on line 010- budget classification code of the Russian Federation (KBK), according to which the amount of land tax is payable;

2) on line 020- OKTMO code according to which the amount of land tax is payable;

Note! OKTMO is indicated at the location of the tax office to which the tax is paid.

3) on line 021- the calculated amount of land tax payable to the budget for the tax period according to the taxpayer.

The value on line 021 with the corresponding codes KBK and OKTMO is determined as the amount between the calculated amounts of land tax payable to the budget indicated on line 280 of all presented Sections 2 with the corresponding codes KBK and OKTMO.

4) on line 023- the amount of advance payment for land tax payable to the budget for the first quarter of the current year.

The amount of the advance payment for land tax after the first, second and third quarters of the current tax period is calculated as one-fourth of the corresponding tax rate as a percentage of the cadastral value of the land plot as of January 1 of the year that is the tax period (clause 6 of Article 396 of the Tax Code).

In relation to a land plot formed during the tax period, the amount of the advance payment for land tax after the first, second and third quarters of the current tax period is calculated as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of the date of registration of such land plot cadastral registration.

5)on line 025- the amount of advance payment for land tax payable to the budget for the second quarter of the current year;

6)on line 027- the amount of advance payment for land tax payable to the budget for the third quarter of the current year;

7) on line 030- the amount of land tax payable to the budget, according to the taxpayer according to the relevant codes KBK and OKTMO.

The value on line 030 with the corresponding codes KBK and OKTMO is determined as the difference between the calculated amount of land tax payable to the budget for the tax period indicated on line 021 and the amounts of advance payments for land tax payable to the budget during the tax period indicated on lines 023, 025 and 027 with the corresponding codes KBK and OKTMO.

If the resulting value is negative, a dash is placed on line 030.

8) on line 040- the amount of land tax calculated for reduction at the end of the tax period, defined as the difference between the calculated amount of land tax payable to the budget for the tax period, indicated on line 021 and the amounts of advance payments for land tax payable to the budget during the tax period , indicated on lines 023, 025 and 027 with the corresponding codes KBK and OKTMO.

If the received value is negative, then this value is indicated on line 040 without the “-” sign » , and if it is positive, then a dash is placed on line 040.

The information specified in Section 1 in the line “I confirm the accuracy and completeness of the information specified on this page” is confirmed by the signature of the head of the organization or representative. In this case, the date of signing is indicated.

Section 2 of the declaration

Section 2 is filled out separately for each land plot (share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow or St. Petersburg), share in the right to a land plot), owned by right of ownership, right of permanent (perpetual) use or the right of lifelong inheritable ownership of an organization or an individual who is an individual entrepreneur in relation to land plots (shares of land plots located within the boundaries of the relevant municipal entity (federal cities of Moscow or St. Petersburg), shares in the right to a land plot), used (intended for use) in business activities.

The cadastral number of the land plot is indicated in the appropriate field.

By line 010 The BCC for which the amount of land tax is payable is indicated.

By line 020 the OKTMO code of the municipality on whose territory the land plot (share of the land plot) is located and for which the amount of land tax is payable is indicated.

By line 030 the land category code is indicated, determined in accordance with Appendix No. 5.

By line 040 the value is indicated in relation to land plots acquired (provided) for ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, during a three-year construction period starting from the date of state registration of rights to these land plots up to the state registration of rights to the constructed property, and the period of construction of the property exceeding three years, up to the date of state registration of rights to the constructed property.

The value corresponding to the construction period of the property is 3 years, must be marked with the number “1”, and over 3 years - with the number “2”.

By line 050 the cadastral value (share of the cadastral value) of the land plot is indicated as of January 1 of the year, which is the tax period.

In relation to a land plot formed during the tax period, the tax base is determined as the cadastral value as of the date of cadastral registration.

In relation to a land plot located on the territories of several municipalities (in the territories of the municipality and federal cities of Moscow and St. Petersburg), the share of the cadastral value of the land plot is proportional to the share of the land plot located within the boundaries of the corresponding municipal formation (federal cities of Moscow and St. -Petersburg).

By line 060 the taxpayer's share in the right to the land plot is indicated (in the form of a regular simple fraction). The value on line 060 is filled in by organizations:

• in relation to land plots that are in common shared ownership;
• in relation to land plots that are in common joint ownership.

This indicator is also filled in if, upon the acquisition of a building, structure or other real estate, the acquirer (buyer) in accordance with the law or agreement has transferred ownership of that part of the land plot that is occupied by the real estate and is necessary for its use. Or if the acquirers (buyers) of a building, structure or other real estate were several persons.

On line 070 the tax benefit code is indicated in the form of a tax-free amount, determined in accordance with Appendix No. 6. The value on line 070 is filled in by taxpayers for whom the amount of the tax-free amount is determined in accordance with paragraph 2 of Article 387 of the Tax Code. The second part of the indicator for the line with code 070 is filled in only if the first part of the indicator contains benefit code 3022100.

In the second part of the indicator, the line with code 070 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality, in accordance with which the corresponding benefit is provided.

For example, if the corresponding benefit is established by subclause 15.1 of clause 3 of Article 2, then on the line with code 070 the following is indicated:

│3│0│2│2│1│0│0│/│0│0│0│2│0│0│0│3│1│5│.│1│

By line 080 a tax-free amount is indicated that reduces the tax base in accordance with paragraph 2 of Article 387 of the Tax Code.

On line 090 declaration indicates the tax benefit code in the form of a tax-free amount, determined in accordance with Appendix No. 6. The value on line 090 is filled in by taxpayers for whom the amount of the tax-free amount is determined in accordance with paragraph 5 of Article 391 of the Tax Code.

By line 100 the declaration indicates a non-taxable amount that reduces the tax base in accordance with paragraph 5 of Article 391 of the Tax Code.

If the amount of the tax-free amount indicated on line 080 or line 100, or the sum of the indicator values ​​indicated on lines 080 and 100, exceeds the size of the tax base determined in relation to the land plot, the tax base is taken equal to zero in cells along the entire length indicator on line 130 is marked with a dash.

On line 110 the declaration indicates the code of the tax benefit in the form of a share of the non-taxable area of ​​the land plot, provided in the form of the non-taxable area of ​​the land plot in accordance with paragraph 2 of Article 387 of the Tax Code. The tax benefit code is determined in accordance with Appendix No. 6. The second part of the indicator on line with code 110 is filled out only if the first part of the indicator contains benefit code 3022300. The procedure for filling out the second part of the indicator is similar to the procedure for filling out line 070.

On line 120 the share of the non-taxable area of ​​the land plot in the total area of ​​the land plot is indicated (in the form of a regular simple fraction). The value in line 120 is filled in if the taxpayer is provided with a benefit in the form of a share of the non-taxable area of ​​the land plot established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) on ​​the basis of paragraph 2 of Article 387 of the Tax Code.

On line 130 the tax base is indicated, defined as the cadastral value (share of the cadastral value) of the land plot as of January 1 of the year, which is the tax period, calculated as:

the difference between the values ​​​​on line 050 and on line 080 and (or) on line 100 when filling out Section 2 by organizations entitled to a land tax benefit established in the form of a tax-free amount in accordance with paragraph 2 of Article 387 of the Tax Code by regulatory legal acts of representative municipal authorities (laws of federal cities of Moscow and St. Petersburg) and (or) in accordance with paragraph 5 of Article 391 of the Tax Code. Line 130 is defined as:

1. page 130 = page 050 - page 080;
2. page 130 = page 050 - page 100;
3. page 130 = page 050 - (page 080 + page 100);
4. the difference between the value on line 050 and the product (rounded to whole units) of the values ​​on lines 050, 120 and 190, in the case of filling out Section 2 by organizations in relation to the share of the non-taxable area of ​​a land plot, the indicator on line 130 is determined as:

page 130 = page 050 - (page 050 x page 120 x (1 - page 190));

• the difference in the product (rounded to whole units) of the values ​​on lines 050 and 060 and the values ​​on lines 080 and (or) 100, (120 x 190), in the case of filling out Section 2 by organizations and individuals who are individual entrepreneurs in relation to land plots , which are in common shared, common joint ownership, as well as in the event that the acquirers (buyers) of a building, structure or other real estate were several persons. Line 130 is defined as:

1. page 130 = (page 050 x page 060) - page 080;
2. page 130 = (page 050 x page 060) - page 100;
3. page 130 = (page 050 x page 060) - (page 080 + page 100);
4. page 130 = (page 050 x page 060) - (page 050 x page 060) x (page 120 x (1 - page 190)).

On line 140 indicates the tax rate applied by the taxpayer in relation to this land plot, established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg).

On line 150 the number of full months of ownership of the land plot during the tax period is indicated. Moreover, if the emergence (termination) of a taxpayer’s right of ownership (permanent (perpetual) use, lifelong inheritable possession) to a land plot (its share) occurred during the tax period up to and including the 15th day of the corresponding month, the month of occurrence of the specified right If the emergence (termination) of these rights occurred after the 15th day of the corresponding month, the month of termination of these rights is taken as the full month.

On line 160 the coefficient (Kv) is indicated, which is used to calculate land tax in the case of legal ownership of a land plot during an incomplete tax period.

The coefficient is defined as the ratio of the number of full months during which the given land plot was owned (in permanent (perpetual) use, lifelong inheritable possession) by the taxpayer (indicated on line 150) to the number of calendar months in the tax period.

In this case, the value on line 160 is given in decimal fractions with an accuracy of ten thousandths.

If the rights to the acquired (provided) land plot are registered, for example, on November 12 of the current year, then the coefficient (Kv) is determined as:

Kv = 2 months. : 12 months = 0.1667.

On line 160, “0.1667” is indicated.

If the rights to the acquired (provided) land plot are registered, for example, on November 17 of the current year, then the coefficient (Kv) is determined as:

Kv = 1 month. : 12 months = 0.0833.

On line 160"0.0833" is indicated.

In the event that a land plot owned (permanent (perpetual) use, lifelong inheritable possession) was used throughout the entire tax period, then “12” is indicated on line 150, and “1.0--” is indicated on line 160 -".

On line 170 the amount of calculated land tax for the tax period is indicated, calculated as the product of the tax base indicated on line 130, the tax rate indicated on line 140, and the coefficient (Kv) indicated on line 160, divided by one hundred. Line 170 is defined as:

page 170 = (page 130 x page 140 x page 160): 100.

If the declaration is submitted in relation to land plots acquired (provided) into ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, then line code 170 reflects the calculated amount of land tax, which is determined as the product of the values ​​​​in lines 130, 140 and 160, divided by one hundred, and a coefficient of 2, if in line 040 the corresponding cell is marked with the value “1”, or a coefficient of 4, if in line 040 the corresponding cell is marked with the value “2”. Line 170 is defined as:

page 170 = ((page 130 x page 140 x page 160): 100) x 2;

page 170 = ((page 130 x page 140 x page 160): 100) x 4.

On line 180 the number of complete months of use of the tax benefit by the taxpayer is indicated.

On line 190 the coefficient (Cl) is indicated, which is defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.

The value on line 190 is given in decimal fractions with an accuracy of ten thousandths.

If the taxpayer has the right to a benefit, for example, on June 1 of the current year, then the coefficient (Kl) is determined as:

Kl = 5 months. : 12 months = 0.4167.

In this case, line 190 indicates “0.4167”.

If during the entire tax period the taxpayer did not have the right to a tax benefit, then “--” is indicated on line 180, and “1.0---” is indicated on line 190.

On line 200 the code of the tax benefit in the form of tax exemption provided in accordance with paragraph 2 of Article 387 of the Tax Code is indicated. The tax benefit code is determined in accordance with Appendix No. 6. The second part of the indicator on line with code 200 is filled out only if the first part of the indicator contains benefit code 3022400. The procedure for filling out the second part of the indicator is similar to the procedure for filling out line 070.

On line 210 indicates the amount of the tax benefit, determined taking into account the coefficient (C), the value of which is indicated on line 190, by taxpayers entitled to a benefit established in the form of tax exemption in accordance with paragraph 2 of Article 387 of the Tax Code. The indicator for line 210 is defined as:

page 210 = page 170 x (1 - page 190).

On line 220 the code of the tax benefit in the form of tax exemption provided in accordance with Article 395 and Article 7 of the Tax Code is indicated. The tax benefit code is determined in accordance with Appendix No. 6.

On line 230 indicates the amount of the tax benefit, determined taking into account the coefficient (C), the value of which is indicated on line 190, by taxpayers entitled to a benefit established in the form of tax exemption in accordance with Article 395 and Article 7 of the Tax Code. The indicator for line 230 is defined as:

page 230 = page 170 x (1 - page 190).

On line 240 The tax benefit code is indicated in the form of a reduction in the amount of land tax. Line 240 is filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) establish a tax benefit for this category of taxpayers (under paragraph 2 of Article 387 of the Tax Code). The tax benefit code is determined in accordance with Appendix No. 6. The second part of the indicator on line with code 240 is filled out only if the first part of the indicator contains benefit code 3022200. The procedure for filling out the second part of the indicator is similar to the procedure for filling out line 070.

On line 250

Line 250 filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) establish for this category of taxpayers a tax benefit that reduces the calculated amount of land tax (under paragraph 2 of Article 387 of the Tax Code).

When establishing a tax benefit that reduces the calculated amount of land tax as a percentage (for example, the calculated amount of land tax is reduced by 50%), the amount of the tax benefit is calculated as the product of the value indicated on line 170 and the percentage by which the calculated amount of land tax is reduced, divided per hundred. Line score 250 is defined as:

page 250 = page 170 x 50: 100.

On line 260 the tax benefit code is indicated in the form of a reduction in the tax rate. Line 260 is filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) establish a tax benefit for this category of taxpayers (under paragraph 2 of Article 387 of the Tax Code). The tax benefit code is determined in accordance with Appendix No. 6. The second part of the indicator on line with code 260 is filled out only if the first part of the indicator contains benefit code 3022500. The procedure for filling out the second part of the indicator is similar to the procedure for filling out line 070.

On line 270 The amount of the tax benefit is indicated.

Line 270 filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) establish a tax benefit for this category of taxpayers in the form of a reduction in the tax rate (under paragraph 2 of Article 387 of the Tax Code).

When establishing a tax benefit in the form of a reduction in the tax rate, the amount of the tax benefit is calculated as the product of the value indicated on line 130 and the difference between the values ​​of the full tax rate and the reduced tax rate. Line 270 is defined as:

p. 270 = p. 130 x (tax rate - reduced rate): 100.

On line 280 indicates the calculated amount of land tax payable to the budget for the tax period, calculated as:

• the difference between the values ​​on line 170 and the values ​​on line 250 when filling out Section 2 by organizations entitled to land tax benefits in the form of a reduction in the tax amount. Line 280 is defined as:

p. 280 = p. 170 - p. 250;

• the difference between the values ​​on line 170 and the values ​​on line 270 when filling out Section 2 by organizations entitled to land tax benefits in the form of a reduction in the tax rate. Line 280 is defined as:

p. 280 = p. 170 - p. 270;

• the difference between the values ​​​​on line 170 and on line 210 or on line 230 when filling out Section 2 by organizations entitled to tax benefits for land tax established in accordance with paragraph 2 of Article 387 of the Tax Code by regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance Moscow and St. Petersburg) and in accordance with Article 395 and Article 7 of the Tax Code in the form of complete tax exemption, i.e. (170 - 210) or (170 - 230). Line 280 is defined as:

p. 280 = p. 170 - p. 210;

page 280 = page 170 - page 230.

Appendix No. 1

land tax returns

Codes defining the tax period

Appendix No. 2

to the Procedure for filling out tax

land tax returns

Reorganization form codes and organization liquidation code

Appendix No. 3

to the Procedure for filling out tax

land tax returns

Codes for submitting a tax return for land tax

	Name
	At the place of registration as the largest taxpayer
	At the place of registration of the legal successor, who is the largest taxpayer
	At the location of the land plot (share of the land plot)
	At the location of the subsoil plot provided under the terms of the PSA
	At the location of the organization - investor of the PSA, if the subsoil plot is located on the continental shelf of the Russian Federation and (or) within the exclusive economic zone of the Russian Federation

Appendix No. 4

to the Procedure for filling out tax

land tax returns

Codes defining the method of submitting a tax return for land tax to the tax authority

	Name
	On paper (by mail)
	On paper (in person)
	On paper with duplication on removable media (personal)
	Via telecommunication channels with digital signature
	On paper with duplication on removable media (by mail)
	On paper using a barcode (in person)
	On paper using a barcode (by mail)

Appendix No. 5

to the Procedure for filling out tax

land tax returns,

Directory of land categories

	AGRICULTURAL LAND
	Agricultural grounds
	Land occupied by on-farm roads, communications, forest plantations intended to protect land from the effects of negative (harmful) natural, anthropogenic and man-made phenomena, water bodies, as well as occupied by buildings, structures, structures used for the production, storage and processing of agricultural products
	Other agricultural land
	LAND OF SETTLEMENTS
	Lands within populated areas classified as territorial zones of agricultural use
	Land plots occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex
	Land plots provided for housing construction
	Land plots acquired by legal entities and individuals on the terms of housing construction on them (with the exception of individual housing construction)
	Land plots acquired by individuals under the terms of individual housing construction on them
	Land plots provided for personal subsidiary farming, gardening and horticulture or livestock farming, as well as summer cottage farming
	Land plots provided to legal entities for gardening and horticulture or livestock farming, as well as summer cottage farming
	Land plots provided to individuals for personal subsidiary plots, gardening and horticulture or livestock farming, as well as summer cottage farming
	Lands within populated areas classified as industrial territorial zones and zones of engineering and transport infrastructures
	Other land plots
	LANDS FOR INDUSTRY, ENERGY, TRANSPORTATION, COMMUNICATIONS, RADIO BROADCASTING, TELEVISION, INFORMATICS, LANDS FOR SPACE ACTIVITIES, DEFENSE LANDS, SECURITY AND LANDS FOR OTHER SPECIAL PURPOSE
	Lands of industry
	Earth Energy
	Earth transport
	Lands of communications, radio broadcasting, television, computer science
	Other lands
	Land Defense
	Security Lands
	Lands for other special purposes
	LAND OF SPECIALLY PROTECTED TERRITORIES AND FACILITIES
	FOREST LAND
	WATER FUND LAND
	RESERVE LANDS
	Other lands

Appendix No. 6

to the Procedure for filling out tax

land tax returns

Tax benefit codes

Tax benefit codes	Name of benefit	Base
	TAX BENEFITS PROVIDED AT THE FEDERAL LEVEL	Chapter 31 "Land Tax" of the Tax Code
	TAX BENEFITS PROVIDING EXEMPTION FROM TAXATION	Article 395 of the Tax Code
	Organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions	Clause 1 of Article 395 of the Tax Code
	Organizations - in relation to land plots occupied by public state roads	Clause 2 of Article 395 of the Tax Code
	Religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located	Clause 4 of Article 395 of the Tax Code
	All-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to land plots used by them to carry out their statutory activities	Paragraph 1 of paragraph 5 of Article 395 of the Tax Code
	Organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, - in relation to land plots used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services)	Paragraph 2 of paragraph 5 of Article 395 of the Tax Code
	Institutions, the only owners of whose property are the specified all-Russian public organizations of disabled people - in relation to land plots used by them to achieve educational, cultural, medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to people with disabilities, disabled children and their parents	Paragraph 3 of paragraph 5 of Article 395 of the Tax Code
	Organizations of folk artistic crafts - in relation to land plots located in places of traditional existence of folk artistic crafts and used for the production and sale of folk artistic crafts	Clause 6 of Article 395 of the Tax Code
	Individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples - in relation to land plots used to preserve and develop their traditional way of life, farming and crafts	Clause 7 of Article 395 of the Tax Code
	Organizations - residents of the special economic zone - in relation to land plots located on the territory of the special economic zone, for a period of five years from the moment the ownership of each land plot arises	Clause 9 of Article 395 of the Tax Code
	Organizations recognized as management companies in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center" - in relation to land plots provided for the direct performance of the functions assigned to these organizations in accordance with the specified Federal Law	Clause 10 of Article 395 of the Tax Code
	TAX BENEFITS REDUCING THE SIZE OF THE TAX BASE PROVIDED IN THE FORM OF A TAX-FREE AMOUNT	Clause 5 of Article 391 of the Tax Code
	Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory	Subparagraph 1 of paragraph 5 of Article 391 of the Tax Code
	Disabled people with disability group I, as well as persons with disability group II, established before January 1, 2004	Subparagraph 2 of paragraph 5 of Article 391 of the Tax Code
	Disabled since childhood	Subparagraph 3 of paragraph 5 of Article 391 of the Tax Code
	Veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations	Subparagraph 4 of paragraph 5 of Article 391 of the Tax Code
	Individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens affected by the Chernobyl nuclear power plant disaster” (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1) (Gazette of the Congress of People's Deputies and the Supreme Soviet of the RSFSR, 1991, N 21, Art. 699; Gazette of the Congress of People's Deputies and the Supreme Soviet of the Russian Federation, 1992, N 32, Art. 1861), in accordance with the Federal Law dated November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" (and in accordance with the Federal Law of January 10, 2002 No. 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site"	Subclause 5 of clause 5 of Article 391 of the Tax Code
	Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities	Subclause 6 of clause 5 of Article 391 of the Tax Code
	Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology	Subclause 7 of clause 5 of Article 391 of the Tax Code
	LAND TAX BENEFITS ESTABLISHED BY REGULATIVE LEGAL ACTS OF REPRESENTATIVE BODIES OF MUNICIPAL FORMATIONS (LAWS OF THE FEDERAL CITIES OF MOSCOW AND ST. PETERSBURG)
	Land tax benefits provided in the form of a tax-free amount	Clause 2 of Article 387 of the Tax Code
	Land tax benefits that reduce the calculated tax amount	Clause 2 of Article 387 of the Tax Code
	Land tax benefits in the form of a share of the non-taxable area of ​​the land plot	Clause 2 of Article 387 of the Tax Code
	Land tax benefits in the form of tax exemption	Clause 2 of Article 387 of the Tax Code
	Land tax benefits in the form of a reduced tax rate

Who must pay land tax and how is the tax return completed? What does the declaration consist of and what are the basic requirements for filling it out? Detailed answers to these and other questions are presented in this article. In addition, here you can download the declaration form and a sample of how to fill it out completely free of charge.

All organizations and individual entrepreneurs that own land must submit a land tax declaration to the tax authorities, along with a declaration. Payment of tax is carried out only if the plot is fully formed and correctly registered, otherwise (for example, if it is not assigned a cadastral number or category) the tax authorities cannot collect tax. Tax payers are also individuals.

Who is the payer of land tax

In accordance with paragraph 1 of Art. 388 of the Tax Code of the Russian Federation, payers of land tax are individuals and legal entities who own land plots by right of ownership, permanent use or lifelong inheritable possession. This basis imposes an obligation on a citizen or company to regularly report for the payment of land tax.

Filing a land tax return

The declaration in relation to the land plot is filled out by legal entities at the end of the year, the report is submitted to the tax authorities. Tax returns are submitted by taxpayers no later than February 1 of the year following the expired tax period. The tax return for land tax is submitted to the inspectorate at the location of the land plot; if the organization uses several plots located in different territories, several declarations will need to be submitted.

Important! The land tax declaration must be submitted to the inspectorate even if the company is exempt from paying this tax. The declaration is submitted with zero indicators.

There are three ways to submit a report to the tax authorities:

1. personally - the first person of the organization or a person with a power of attorney can submit it. The declaration is filled out in two copies, one is taken by the inspector, the second is returned to the taxpayer with a note on acceptance of the documents;
2. by mail - sent by a valuable letter with an inventory attached, the deadline for submitting the declaration is the date the letter was sent;
3. in electronic form - through the form presented on the website of the tax office, or by using the services of specialized companies.

Deadlines for filing a land tax return in 2018:

• no later than February 1, 2018 - for 2017;
• no later than February 1, 2019 - for 2018.

The procedure for filling out a tax return for land tax was approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347, which requires:

• the declaration can be submitted on paper or in an electronic version;
• When filling out by hand, you must use block letters and black or blue ink;
• any corrections are marked by an official, the use of corrective means is prohibited;;
• if any value is missing, a dash is placed in the required cell;
• each cell of the row contains only one value;
• The pages of the document must be numbered and not have any visible damage.

General requirements for filling out the declaration

The document is filled out on a separate form in accordance with the requirements of current legislation. The declaration is completed according to the following rules:

1. the document can be completed on paper or using software;
2. the declaration in paper form is filled out with a ballpoint or fountain pen of black or blue color;
3. in each cell of the line only one value is indicated, the absence of which is indicated by a dash;
4. if there are corrections, it is necessary to sign the official confirming the correction;
5. all pages of the declaration are numbered, regardless of whether all pages are present or absent;
6. the tax return does not allow the use of adjustments;
7. It is prohibited to use two sides of the sheet when filling out the declaration; each page is printed on a separate sheet;
8. the document cannot be stapled or stitched, damage to the paper is not allowed;
9. All fields of the declaration text are filled in only with printed characters.

Composition of the land tax return

The land tax return consists of:

1. Title page
2. Section 1 "The amount of land tax payable to the budget"
3. Section 2 "Calculation of the tax base and the amount of land tax"

Download the land tax return form

Let's look at the difficult aspects of filling out the declaration of each section in more detail.

Title page

• Enter the TIN/KPP information, page number and correction number:
• The general indicator for the tax period is 34; if the company is liquidated or reorganized, the indicator “50” is put in this column.
• The location indicator is indicated in accordance with which inspection the document is submitted to. As a rule, this indicator is “270”, since the land tax declaration is submitted to the inspectorate at the location of the site.

Important! Please note that if the declaration is submitted by proxy, you should take into account the additional document when calculating the number of sheets of documents submitted.

Section 1 of the declaration

This section is summary; it is filled out for all plots located on the territory of one municipality; the total amounts of tax payable under various OKTMO codes that correspond to individual municipalities are reflected here. Particular attention should be paid when filling out the BCC; the data differs depending on the location of the site, which may be located in rural settlements, urban districts or inter-settlement areas.

Section 2 of the declaration

Please note that the column “OKATO code” has been replaced by “OKTMO code”, indicators for which are contained in the All-Russian Classifier of Municipal Territories.

• At the top is the cadastral number of the land plot;
• Column “cadastral value - 050” - indicators are indicated as of January 1 of the current year; we recall that its size changes annually. However, if the land plot was formed during the tax period, the cadastral value is indicated at the time of this formation.
• If the plot is in shared ownership, a mark is made in the column “taxpayer’s share in the right to the land plot”, in accordance with the title document for the plots.
• Tax benefit codes for line “090” are reflected in Appendix 6 to the Decree on filling out the declaration.

Call now: 8 800 222-18-27

New form of land tax declaration for 2019

The land tax declaration must be submitted in the form approved by Federal Tax Service order No. ММВ-7-21/347 dated 05/10/2017, taking into account changes made by Federal Tax Service orders No. ММВ-7-21/118 dated 03/02/2018 and No. ММВ dated 08/30/2018 -7-21/509. The changes are effective from June 2 and November 21, 2018, respectively. The updated form is used starting with reporting for 2018.

In the BukhSoft program, the land tax declaration form can be easily filled out, printed, downloaded and checked for errors.

The generated file can be submitted to the tax authorities using the online reporting system.

Download the land tax return form for 2017

The land tax declaration for 2017 had to be submitted in the form approved by order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/347.

The declaration, as before, consists of a title page, section 1 “Amount of land tax payable to the budget” and section 2 “Calculation of the tax base and amount of land tax.”

1. There is no line on the title page to indicate the OKVED code.
2. Barcodes on all pages of the declaration have been replaced.
3. The second section does not contain lines 090 “Tax benefit code in the form of a tax-free amount” and 100 “Tax-free amount (rub.) (clause 5 of Article 391 of the Code).” These lines have been removed, since they were intended to calculate tax benefits for land owned by individuals who now do not submit a land declaration.
4. The numbering of the lines of section 2 of the land declaration has been replaced. The calculated amount of tax payable to the budget for the tax period (rubles) has been moved to line 250.”
5. The possibility of calculating tax based on the “normative value of land” has been introduced. This is relevant for land tax payers in Crimea.

Land tax return form for 2017

Sample of filling out a land tax return for 2017

Instructions for filling out a land tax return

The tax return for land tax (hereinafter referred to as the declaration) is filled out by taxpayers - organizations or individuals who are individual entrepreneurs, in relation to land plots owned by them by right of ownership or right of permanent (perpetual) use and used (intended for use) in business activities, and is submitted to the tax authority at the location of the land plot.

The procedure for filling out the title page of the declaration

3.1. The title page of the declaration is filled out by the taxpayer, with the exception of the section “To be filled out by a tax authority employee.”

3.2. When filling out the Declaration Cover Page, you must indicate:

1. For organizations, TIN and KPP, which are assigned to the organization by the tax authority to which the declaration is submitted (the specifics of indicating the TIN and KPP for reorganized organizations are given in paragraph 2.8 of this Procedure).
   In the "TIN" field for a Russian organization, the TIN is indicated in accordance with the certificate of registration of the Russian organization with the tax authority at its location, for a foreign organization operating on the territory of the Russian Federation - in accordance with the certificate of registration of the foreign organization in tax authority.
   In the “Checkpoint” field for a Russian organization in the declaration, the checkpoint is indicated in accordance with the certificate of registration of the Russian organization with the tax authority.
   In the “KPP” field for a foreign organization operating on the territory of the Russian Federation, the declaration indicates the KPP in accordance with the certificate of registration of the foreign organization with the tax authority.
   In the "KPP" field for a foreign organization submitting a declaration on the location of a real estate property that is not related to the activities of the foreign organization through its permanent representative office on the territory of the Russian Federation, the KPP is indicated in accordance with the notice of registration of the foreign organization with the tax authority at the location of the real estate property.
2. For organizations that are the largest taxpayers, the TIN and KPP at the location of the organization are indicated according to the certificate of registration of the Russian organization with the tax authority at the location (5th and 6th category of KPP - “01”).
3. For taxpayers who are investors in a production sharing agreement, the INN and KPP at the location of the subsoil plot provided to the investor for use under the terms of the production sharing agreement (hereinafter referred to as the PSA) are indicated according to the certificate of registration with the tax authority of the taxpayer when executing the PSA.
4. Correction number.
   When submitting an initial declaration to the tax authority, “0--” is entered in the “Adjustment number” field; when submitting an updated declaration, the adjustment number is indicated (for example, “1--”, “2--” and so on).
   The updated declaration is submitted to the tax authority in the form that was in force during the tax period for which the corresponding changes are made. When recalculating the tax base and the amount of land tax, the results of tax audits conducted by the tax authority for the tax period for which the tax base and the tax amount are recalculated are not taken into account.
   If it is impossible to determine the period of errors (distortions), the tax base and the amount of land tax are recalculated for the tax period in which the errors (distortions) were identified.
5. Tax period for which the return is submitted.
   The codes defining the tax period are given in Appendix No. 1 to this Procedure.
6. The reporting year for which the declaration is being submitted.
7. The code of the tax authority to which the declaration is submitted is indicated according to the documents on registration with the tax authority.
   Codes for submitting a declaration to the tax authority are entered in accordance with Appendix No. 3 to this Procedure.
8. The full name of the organization is indicated in accordance with the name specified in the constituent document of this organization (if there is a Latin transcription in the name, such is indicated).
9. In the field "Form of reorganization (liquidation) (code)" the code is indicated in accordance with Appendix No. 2 to this Procedure.
10. The field “TIN/KPP of the reorganized organization” is filled in in accordance with clause 2.8 of this Procedure.
11. The taxpayer's contact telephone number must consist of the country code, locality code, telephone number without characters or spaces. For example, "84950000000".
12. The number of pages on which the declaration is drawn up.
13. The number of sheets of supporting documents or their copies, including documents or their copies confirming the authority of the taxpayer’s representative (if the declaration is submitted by the taxpayer’s representative), attached to the declaration.

3.3. In the section of the Title page “I confirm the accuracy and completeness of the information specified in this declaration” the following is indicated:

1. If the accuracy and completeness of the information is confirmed, the head of the taxpayer organization enters “1” in the declaration; if the accuracy and completeness of the information is confirmed by the taxpayer’s representative, “2” is entered.
2. When submitting a declaration by a taxpayer, in the field “(last name, first name, patronymic in full)” the full surname, first name, patronymic of the head of the organization is indicated line by line. The personal signature of the head of the organization and the date of signing are affixed.
3. When submitting a declaration by a taxpayer's representative - an individual, in the field "(last name, first name, patronymic in full)" the full surname, first name, patronymic of the taxpayer's representative is indicated line by line. The personal signature of the taxpayer’s representative and the date of signing are affixed.
4. When submitting a declaration by a representative of a taxpayer - a legal entity, in the field "(last name, first name, patronymic in full)" the full surname, first name, patronymic of the individual authorized in accordance with the document confirming the authority of the representative of the taxpayer - legal entity to certify the accuracy and completeness of the information is indicated line by line, specified in the declaration.
   In the field "(name of organization - representative of the taxpayer)" the name of the legal entity - representative of the taxpayer is indicated. The signature of the person whose information is indicated in the field “(last name, first name, patronymic in full)”, the legal entity - the taxpayer’s representative and the date of signing is affixed.
5. The signature of the head of the organization or his representative and the date of signing are affixed in the fields “I confirm the accuracy and completeness of the information specified in this declaration:” of the Title page and “I confirm the accuracy and completeness of the information specified on this page:” of Section 1 of the declaration. The date of signing is filled in in accordance with clause 2.4 of this Procedure.

3.4. In the field "Name and details of the document confirming the authority of the representative" the type of document confirming the authority of the taxpayer's representative and the details of the specified document are indicated.

3.5. The section “To be completed by a tax authority employee” contains information about submitting the declaration:

1. method of submitting the declaration (the code is indicated in accordance with Appendix No. 4 to this Procedure);
2. number of pages of the declaration;
3. the number of sheets of supporting documents or their copies attached to the declaration;
4. date of submission of the declaration;
5. number under which the declaration is registered;
6. surname and initials of the tax authority employee who accepted the declaration;
7. signature of the tax authority employee who accepted the declaration.

Procedure for filling out Section 1 of the declaration

4.1. Section 1 of the declaration is filled out by the taxpayer for all land plots located within the relevant municipalities (shares of land plots located within the boundaries of the relevant municipalities (federal cities of Moscow, St. Petersburg and Sevastopol), shares in the right to a land plot).

4.2. In the field "Name of the production sharing agreement (for subsoil plots provided for use under the terms of the PSA)" the name of the PSA is indicated.
Each block of lines with codes 010 - 040 indicates:

1. on line with code 010, based on the legislation of the Russian Federation on budget classification, the budget classification code of the Russian Federation (hereinafter referred to as KBK) is indicated, in accordance with which the corresponding amount of land tax specified in line with code 030 must be paid;
2. on the line with code 020, the code according to OKTMO is indicated, according to which the amount of land tax indicated in the line with code 030 is payable.
   It is not allowed to indicate OKTMO codes of the constituent entities of the Russian Federation, their districts, rural administrations, village councils, districts, etc.;
3. on the line with code 021 - the calculated amount of land tax payable to the budget for the tax period according to the taxpayer, calculated at the location of the land plot (share of the land plot) according to the corresponding codes according to OKTMO and KBK.
   The value for the line with code 021 with the corresponding codes for OKTMO and KBK is determined as the amount between the calculated amounts of land tax subject to payment to the budget, indicated for the line with code 250 of all submitted Sections 2 of the declaration with the corresponding codes for OKTMO and KBK;
4. the amount of the advance payment for land tax after the first, second and third quarters of the current tax period is calculated as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year that is the tax period (clause 6 of Article 396 of the Code).
   The amount of the advance payment is indicated accordingly:
   - on line with code 023 - the amount of advance payment for land tax payable to the budget for the first quarter of the current year, in rubles;
   - on the line with code 025 - the amount of the advance payment for land tax payable to the budget for the second quarter of the current year, in rubles;
   - on line with code 027 - the amount of advance payment for land tax payable to the budget for the third quarter of the current year, in rubles;
5. on the line with code 030 - the amount of tax payable to the budget, according to the taxpayer according to the corresponding codes for OKTMO and KBK, in rubles.
   The value on line with code 030 with the corresponding codes according to OKTMO and KBK is determined as the difference between the calculated amount of land tax payable to the budget for the tax period, indicated on line with code 021, and the amounts of advance payments for land tax payable to the budget in during the tax period, indicated on lines with codes 023, 025 and 027 with the corresponding codes for OKTMO and KBK, in rubles.
   If the received amount takes a negative value, then a dash is placed on the line with code 030;
6. line with code 040 indicates the amount of land tax calculated for reduction at the end of the tax period, defined as the difference between the calculated amount of land tax payable to the budget for the tax period, indicated on line with code 021, and the amounts of advance payments for land tax, subject to payment to the budget during the tax period, indicated on lines with codes 023, 025 and 027 with the corresponding codes for OKTMO and KBK, in rubles.
   If the received amount takes a negative value, then this value is indicated on the line with code 040 without the “-” sign, and if it is positive, then a dash is placed on the line with code 040.

4.3. The information specified in Section 1 of the declaration, in the field “I confirm the accuracy and completeness of the information specified on this page:” for the organization is confirmed by the signature of the head of the organization or representative. In this case, the date of signing is indicated.

Procedure for filling out Section 2 of the declaration

5.1. Section 2 of the declaration is filled out by the taxpayer separately for each land plot (share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), share in the right to a land plot), owned by right of ownership, permanent right ( perpetual) use of the organization.

5.2. In the field "Cadastral number of the land plot" the cadastral number of the land plot is indicated.

5.3. The line with code 010 indicates the BCC for which the amount of land tax is payable.

5.4. The line with code 020 indicates the OKTMO code of the municipality on whose territory the land plot (share of the land plot) is located and for which the amount of land tax is payable.
It is not allowed to indicate OKTMO codes of the constituent entities of the Russian Federation, their districts, rural administrations, village councils, districts, etc.

5.5. The line with code 030 indicates the land category code in accordance with Appendix No. 5 to this Procedure.

5.6. The line with code 040 indicates the value in relation to land plots acquired (provided) into ownership by legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, during a three-year construction period starting from the date of state registration of rights to these land plots up to the state registration of rights to the constructed property, and exceeding the three-year construction period of the property, up to the date of state registration of rights to the constructed property. The value corresponding to the construction period of the real estate object of 3 years must be marked with the sign “1”, and over 3 years - with the sign “2”.

5.7. The line with code 050 indicates the cadastral value (share of the cadastral value) of the land plot or the standard price of land, in rubles.
The cadastral value (share of the cadastral value) of the land plot is indicated as of January 1 of the year, which is the tax period.
The standard price of land is indicated in relation to land plots located in the territories of the Republic of Crimea and the federal city of Sevastopol, which is determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the authorized executive authorities of the Republic of Crimea and the federal city of Sevastopol in accordance with paragraph 8 Article 391 of the Code.
In relation to a land plot formed during a tax period, the tax base in a given tax period is determined as its cadastral value on the day of entering information into the Unified State Register of Real Estate that is the basis for determining the cadastral value of such a land plot.
In relation to a land plot located on the territories of several municipalities (in the territories of the municipality and federal cities of Moscow, St. Petersburg or Sevastopol), the tax base is determined for each municipality (federal cities of Moscow, St. Petersburg and Sevastopol). The tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

5.8. The line with code 060 indicates the taxpayer’s share of the right to the land plot (in the form of a regular simple fraction).
The value for the line with code 060 is filled in:
- in relation to land plots that are in common shared ownership;
- in relation to land plots that are in common joint ownership.
This value is also filled in if, when purchasing a building, structure or other real estate, the acquirer (buyer) in accordance with the law or agreement transfers ownership of that part of the land plot that is occupied by real estate and necessary for its use, or if the acquirers (buyers) ) buildings, structures or other real estate are represented by several persons.

5.9. On the line with code 070, a composite indicator is indicated: in the first part of the indicator, the code of the tax benefit for land tax (hereinafter referred to as the tax benefit) is indicated in the form of a tax-free amount in accordance with Appendix No. 6 to this Procedure. The value for line code 070 is filled in by taxpayers for whom the amount of the tax-free amount has been determined in accordance with paragraph 2 of Article 387 of the Code.
The second part of the indicator for line code 070 is filled in only if the first part of the indicator contains tax benefit code 3022100 (land tax benefits provided in the form of a tax-free amount).
In the second part of the indicator, the line with code 070 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality on land tax, in accordance with which the corresponding tax benefit is provided (for each of these positions, four familiar places are allocated, while filling This part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros).

5.10. Line code 080 indicates a non-taxable amount that reduces the tax base in accordance with paragraph 2 of Article 387 of the Code.

5.11. On the line with code 090, a composite indicator is indicated: in the first part of the indicator, the tax benefit code is indicated in the form of a share of the non-taxable area of ​​a land plot, established in accordance with paragraph 2 of Article 387 of the Code. The tax benefit code is determined in accordance with Appendix No. 6 to this Procedure.
The second part of the indicator on the line with code 090 is filled in only if the first part of the indicator contains tax benefit code 3022300 (tax benefits for land tax in the form of a share of the non-taxable area of ​​the land plot).
In the second part of the indicator, the line with code 090 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality on land tax, in accordance with which the corresponding tax benefit is provided (for each of these positions, four familiar places are allocated, while filling This part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros). An example of filling is given in paragraph 5.9 of this Procedure.

5.12. The line with code 100 indicates the share of the non-taxable area of ​​the land plot in the total area of ​​the land plot (in the form of a regular simple fraction). The value in the line with code 100 is filled in if the taxpayer is provided with a tax benefit in the form of a share of the non-taxable area of ​​the land plot established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) on the basis of paragraph 2 of Article 387 of the Code.

5.13. The line with code 110 indicates the tax base (in rubles), defined as the cadastral value (share of the cadastral value) of the land plot as of January 1 of the year that is the tax period, or as the standard price of land.
The tax base is calculated as the difference between the values ​​​​on the line with code 050 and on the line with code 080 when filling out Section 2 of the declaration by organizations
entitled to a tax benefit established in the form of a tax-free amount in accordance with paragraph 2 of Article 387 of the Code by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
The indicator for line code 110 is defined as:

line by code 110 = line by code 050 - line by code 080;

the difference between the value for the line with code 050 and the product (rounded to whole units) of the values ​​for lines with codes 050, 100 and 170, in the case of filling out Section 2 of the declaration by organizations in relation to the share of the non-taxable area of ​​the land plot.

line by code 110 = line by code 050 - (line by code 050 x line by code 100 x (1 - line by code 170));

The difference in the product (rounded to whole units) of the values ​​​​for lines with codes 050 and 060 and the values ​​for lines with codes 080 and (100 x 170), in the case of filling out Section 2 of the declaration by taxpayers in relation to land plots located in a common shared, common joint property, as well as in the event that the acquirers (buyers) of a building, structure or other real estate were several persons.
The indicator for line code 110 is defined as:

line with code 110 = (line with code 050 x line with code 060) - line with code 080;
line with code 110 = (line with code 050 x line with code 060) - (line with code 050 x line with code 060) x (line with code 100 x (1 - line with code 170)).

5.14. The line with code 120 indicates the tax rate of land tax established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) at the location of the land plot.

5.15. The line with code 130 indicates the number of full months of ownership of the land plot during the tax period. Moreover, if the emergence of the right of ownership (permanent (perpetual) use) to a land plot (its share) occurred before the 15th day of the corresponding month inclusive, or the termination of this right occurred after the 15th day of the corresponding month, the month of emergence (termination) is taken as the full month ) the specified right. If the emergence of the right of ownership (permanent (perpetual) use) to a land plot (its share) occurred after the 15th day of the corresponding month or the termination of the specified right occurred before the 15th day of the corresponding month inclusive, the month of emergence (termination) of the specified right is not taken into account.

5.16. The line with code 140 indicates the coefficient Kv, which is used to calculate land tax in the case of legal ownership of a land plot during an incomplete tax period.
The coefficient Kv is defined as the ratio of the number of full months during which a given land plot was owned (permanent (perpetual) use) by the taxpayer to the number of calendar months in the tax (reporting) period.
In this case, the value for the line with code 140 is given in decimal fractions with an accuracy of ten thousandths.
If the rights to the acquired (provided) land plot are registered, for example, on November 12 of the current year, then the coefficient Kv is determined as:

Kv = 2 months. : 12 months = 0.1667.

On the line with code 140, “0.1667” is indicated.
If the rights to the acquired (provided) land plot are registered, for example, on November 17 of the current year, then the coefficient Kv is determined as:

Kv = 1 month. : 12 months = 0.0833.

On the line with code 140, “0.0833” is indicated.
In the event that a land plot owned (permanent (perpetual) use) was used during the entire tax period, then “12” is indicated on line with code 130, and “1.0--” is indicated on line with code 140 -".

5.17. On line with code 150 the amount of calculated land tax for the tax period is indicated, calculated as the product of the tax base indicated on line with code 110, the tax rate indicated on line with code 120, and the coefficient Kv indicated on line with code 140, divided by one hundred.
The indicator for the line with code 150 is defined as:

line with code 150 = (line with code 110 x line with code 120 x line with code 140) : 100.

If the declaration is submitted in relation to land plots acquired (provided) into ownership by legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, then the calculated amount of land tax is reflected on line with code 150, which is determined as the product values ​​for lines with codes 110, 120 and 140, divided by one hundred, and a coefficient of 2, if for a line with code 040 the corresponding cell is marked with the value "1", or a coefficient of 4, if for a line with code 040 the corresponding cell is marked with a value of "2" .
The indicator for the line with code 150 is defined as:

line with code 150 = ((line with code 110 x line with code 120 x line with code 140) : 100) x 2;
line with code 150 = ((line with code 110 x line with code 120 x line with code 140) : 100) x 4.,

5.18. The line with code 160 indicates the number of full months of use of the tax benefit by the taxpayer.

5.19. The line with code 170 indicates the coefficient Kl, which is defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.
The value for line code 170 is given in decimal fractions with an accuracy of ten thousandths.
If the taxpayer has the right to a tax benefit, for example, on June 1 of the current year, then the K coefficient is determined as:

Kl = 5 months. : 12 months = 0.4167.

In this case, the line with code 170 indicates “0.4167”.
If during the entire tax period the taxpayer did not have the right to a tax benefit, then “1.0---” is indicated on the line with code 160 and on the line with code 170.

5.20. On the line with code 180, a composite indicator is indicated: in the first part of the indicator, the code of the tax benefit in the form of tax exemption provided in accordance with paragraph 2 of Article 387 of the Code is indicated. The tax benefit code is determined in accordance with Appendix No. 6 to this Procedure.
The second part of the indicator on the line with code 180 is filled in only if the first part of the indicator contains tax benefit code 3022400 (tax benefits for land tax in the form of tax exemption).
In the second part of the indicator, the line with code 180 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality on land tax, in accordance with which the corresponding tax benefit is provided (for each of these positions, four familiar places are allocated, while filling This part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros). An example of filling is given in paragraph 5.9 of this Procedure.

5.21. Line with code 190 indicates the amount of tax benefit, in rubles, determined taking into account the coefficient Kl, the value of which is indicated on line with code 170, by taxpayers entitled to a tax benefit established in the form of tax exemption in accordance with paragraph 2 of Article 387 of the Code .
The indicator for line code 190 is defined as:

line with code 190 = line with code 150 x (1 - line with code 170).

5.22. The line with code 200 indicates the code of the tax benefit in the form of tax exemption provided in accordance with Article 395 and Article 7 of the Code. The tax benefit code is determined in accordance with Appendix No. 6 to this Procedure.

5.23. The line with code 210 indicates the amount of the tax benefit, in rubles, determined taking into account the coefficient Kl, the value of which is indicated on the line with code 170, by taxpayers entitled to a tax benefit established in the form of tax exemption in accordance with Article 395 and Article 7 Code.
The indicator for line code 210 is defined as:

line with code 210 = line with code 150 x (1 - line with code 170).

5.24. The line with code 220 indicates a composite indicator: the first part of the indicator indicates the tax benefit code in the form of a reduction in the amount of land tax.
Line with code 220 is filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) establish a tax benefit in accordance with paragraph 2 of Article 387 of the Code. The tax benefit code is determined in accordance with Appendix No. 6 to this Procedure.
The second part of the indicator on the line with code 220 is filled in only if the first part of the indicator contains tax benefit code 3022200 (tax benefits for land tax, reducing the calculated amount of tax).
In the second part of the indicator, the line with code 220 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality on land tax, in accordance with which the corresponding tax benefit is provided (for each of these positions, four familiar places are allocated, while filling out This part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros). An example of filling is given in paragraph 5.9 of this Procedure.

5.25. The line with code 230 indicates the amount of the tax benefit, in rubles.
Line with code 230 is filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) establish a tax benefit that reduces the calculated amount of land tax in accordance with paragraph 2 of Article 387 of the Code.
When establishing a tax benefit that reduces the calculated amount of land tax as a percentage (for example, the calculated amount of land tax is reduced by 50 percent), the amount of the tax benefit is calculated as the product of the value indicated on the line with code 150 and the percentage by which the calculated amount of land tax is reduced , divided by one hundred.
The indicator for the line with code 230 is defined as:

line with code 230 = line with code 150 x 50: 100.

5.26. The line with code 240 indicates a composite indicator: the first part of the indicator indicates the tax benefit code in the form of a reduction in the tax rate.
Line with code 240 is filled in if regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) establish a tax benefit in accordance with paragraph 2 of Article 387 of the Code. The tax benefit code is determined in accordance with Appendix No. 6 to this Procedure.
The second part of the indicator on the line with code 240 is filled in only if the first part of the indicator contains tax benefit code 3022500 (tax benefits for land tax in the form of a reduction in the tax rate).
In the second part of the indicator, the line with code 240 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality on land tax, in accordance with which the corresponding tax benefit is provided (for each of these positions, four familiar places are allocated, while filling out This part of the indicator is carried out from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros). An example of filling is given in paragraph 5.9 of this Procedure.

5.27. The line with code 250 indicates the calculated amount of land tax payable to the budget for the tax period, in rubles, calculated as:
the difference between the values ​​on the line with code 150 and the values ​​on the line with code 230 when filling out Section 2 of the declaration by taxpayers entitled to tax benefits in the form of a reduction in the amount of tax. The indicator for the line with code 250 is defined as:

line with code 250 = line with code 150 - line with code 230;

The difference between the values ​​​​on the line with code 150 and on the line with code 190 or on the line with code 210 when filling out Section 2 of the declaration by taxpayers entitled to tax benefits established in accordance with paragraph 2 of Article 387 of the Code by regulatory legal acts of representative bodies of municipalities (laws federal cities of Moscow, St. Petersburg and Sevastopol) and in accordance with Article 395 and Article 7 of the Code in the form of complete exemption from taxation, that is (line with code 150 - line with code 190) or (line with code 150 - line with code 210). The indicator for the line with code 250 is defined as:

line with code 250 = line with code 150 - line with code 190;
line with code 250 = line with code 150 - line with code 210.

Fill out the land tax return for 2018 for legal entities on a new form. The Federal Tax Service has updated the form and procedure for filling out reports, but the deadlines for submission remain the same - the report must be completed by February 1, 2019. You can download the form and sample for filling out a land tax return in the article.

Who must submit a land tax return for 2018

Only payers of this tax are required to submit a land tax return for 2018 for legal entities. Organizations are required to pay land tax if they own a land plot.

In addition to the right of ownership, there are two more grounds for paying land tax - the right of lifelong inheritable ownership of a plot and the right of permanent (indefinite) use (clause 1 of Article 388 of the Tax Code of the Russian Federation).

There are no other reasons for paying land tax. For example, companies leasing land plots are not recognized as payers of land tax.

If the organization does not have land plots, a declaration is not needed (letter of the Ministry of Finance of Russia dated June 23, 2016 No. 03-02-08/36474).

Important: it is necessary to pay land tax only if it is put into effect on the territory of the municipality in which the site is located.

Deadline for submitting land tax returns in 2019 for 2018

The land tax declaration for 2018 must be submitted to the tax office before February 1, 2019 (Clause 1, Article 393 of the Tax Code of the Russian Federation). The deadline is not postponed, since February 1 is a Friday, a working day.

If a company sold or donated a land plot during 2018, it can report ahead of schedule (letter of the Ministry of Finance of Russia dated September 8, 2006 No. 03-06-01-02/36).

If you do not report on time, tax authorities will issue a fine. Its amount is 5% of the unpaid tax amount, which is reflected in the declaration. A fine is charged for each full and partial month of delay. The minimum fine is 1000 rubles. The maximum is 30% of the unpaid tax.

Where to submit the declaration

Submit your land tax return at the location of the plot. If the company is the largest taxpayer, report the land to the inspectorate at the place of registration as such (clause 4 of Article 398 of the Tax Code of the Russian Federation).

Perhaps the company owns two or more land plots, which are located in different municipalities. Then the procedure for submitting the declaration is as follows:

• if the land plots are located in municipalities that are subordinate to the same tax office, submit one declaration. In this case, for each land plot (OKTMO code), fill out a separate section 2.
• if municipalities belong to different tax inspectorates, submit a declaration to each of them (letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13839).

Report to the inspectorate either on paper or electronically. Only companies with an average number of employees of more than 100 people are required to submit a declaration in electronic form via telecommunication channels (Clause 3 of Article 80 of the Tax Code of the Russian Federation).

Have you sold a plot that is located outside the organization’s location? In this case, the tax service offers two options >>>

Land tax declaration form for 2018 for legal entities

Starting with reporting for 2018, the land tax return must be submitted using a new form. The Federal Tax Service approved the form by its order No. ММВ-7-21/347 dated 05/10/2017, as amended by the Federal Tax Service orders No. ММВ-7-21/118 dated 03/02/2018 and No. ММВ-7-21/509 dated 08/30/2018.

In the new form, officials provided for the possibility of simultaneous application of the Ki and K coefficients. The new edition also sets out the codes for land categories.

Starting with reporting for 2018, submit your land tax return on a new form. The Federal Tax Service clarified the filling procedure, and a new line was added to the form itself. Details in the table.

Tax return for land tax - 2019: procedure for filling out

The land tax declaration consists of a title page and two sections. The filling rules are specified in the order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347@. Let's look at them in detail.

Title page

On the Title Page, indicate the details of the organization - name, INN and KPP. Enter the adjustment number: for the initial declaration “0--”, for the updated declaration “1--”, “2--”, etc. Indicate the year for which you are submitting the declaration and the reporting period code. Since you are reporting for 2018, enter code 34.

Be sure to include the date the report was compiled and the signatures of the responsible persons on the title page.

Section 1

In section 1 there are two blocks of lines 010-040, in which data on OKTMO and KBK are grouped. In line 010 enter KBK, in line 020 - OKTMO code at the location of the land plot.

In lines 021-027, indicate the calculated amount of tax and advances (if any) for tax for the 1st, 2nd, 3rd quarters of the reporting year.

In line 030, show the amount of tax that must be paid to the budget, and in line 040 - the amount of land tax to be reduced if the difference between line 021 and the sum of lines 023, 025 and 027 is negative.

Section 2

In this section, calculate the tax base separately for each land plot and the amount of tax that must be paid. Complete several sections if the company has:

• several land plots - fill out section 2 for each plot.
• share of a land plot that is located within the boundaries of the corresponding municipality - fill out section 2 of the declaration for each share.
• share in the right to a land plot - fill out section 2 for each share.

In addition, complete several sections 2 if during the year:

• the qualitative and (or) quantitative characteristics of the site have changed;
• applied different increasing coefficients for plots that were purchased under the terms of housing construction.

Sergey Razgulin answers,

Actual State Councilor of the Russian Federation, 3rd class

If the land plot belongs to an organization under the right of common shared or joint ownership, fill out line 060. Indicate the organization's share in the right to the land plot as a correct simple fraction.
If the organization uses a benefit in the form of a non-taxable amount provided by local authorities, fill out lines 070 and 080.
If the organization uses a benefit in the form of a non-taxable share of the land area provided by local authorities, fill out lines 090 and 100.
If an organization owned a plot for less than a full year, the tax is calculated taking into account the coefficient Kv. Show the number of months of ownership in line 130. Take into account the month if ownership of the plot arose before the 15th day or ceased after the 15th day of this month. Ignore the month if ownership began after the 15th or ceased before the 15th of that month.
Fill in line 145 if the cadastral value of the land plot was adjusted due to changes in its qualitative and (or) quantitative characteristics. Enter the Ki coefficient on this line.
Fill in lines 180 and 190 if the organization used a benefit in the form of tax exemption in accordance with paragraph 2 of Article 387 of the Tax Code.
Fill in lines 200 and 210 if the organization used a benefit in the form of tax exemption in accordance with Articles 395 and 7 of the Tax Code.
Complete lines 220 and 230 if the organization used a benefit in the form of a reduction in the amount of land tax approved by local authorities.
Fill in lines 240 and 245 if the organization used a benefit in the form of a reduction in the tax rate approved by local authorities.

How to fill out a land declaration

In section 2 please indicate:

• cadastral number and cadastral value of the land plot. If the cadastral value of the land plot is not determined, indicate its standard price;
• budget classification code;
• code according to OKTMO of the municipality on whose territory the site is located (according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st);
• land category code according to Appendix 5 to the Procedure for filling out the declaration;
• tax rate;
• tax base;
• the amount of tax accrued and payable.