Legal encyclopedia. Letter H

LAND TAX.

It is established in the form of stable payments per unit of land area per year, and its size does not depend on the results of economic activity.

Payers of ZN are enterprises, associations, institutions regardless of their organizational and legal forms and forms of ownership, including international non-governmental organizations, enterprises with foreign capital participation, foreign legal entities, as well as Russian citizens, foreigners and stateless persons , To which the land is granted ownership, possession, use on the territory of the Russian Federation.

ZN for the sites inherited, pay the heirs, who inherited from the time it was received.

Also payers ZN are individual entrepreneurs who are granted land in ownership, possession, use in the territory of Russia.

The state keeps records of all ZN payers. District and city committees on land resources and land management are charged with providing state tax inspections with lists of payers Z.N.

The works on the compilation of lists are financed from the funds received from the collection of Z.N.

The lists of ZN payers do not include persons who have the right to lease on all lands and the right to use them on private property lands.

The rights and obligations of ZN payers are specified in the Law of the Russian Federation of October 11, 1991 N0 1738-1 "On payment for land".

The main duties are: timely payment of tax; Providing the tax authorities with the documents and information necessary for the calculation and payment of taxes; Compliance with the requirements of the tax authority on the elimination of violations

Legislation on taxes, etc.

Rights include: the right to submit documents confirming the right to tax privileges; The right to enjoy tax privileges on the basis of and in accordance with the procedure established by the

The law; The right to get acquainted with the acts of inspections conducted by tax authorities, the right to provide explanations to tax authorities on the calculation and payment of taxes and on acts of inspections conducted.

Objects of taxation are land plots, parts of land plots and land shares with common share ownership, granted to legal entities and citizens in ownership, possession and use. These include:

1) land plots granted to agricultural commercial organizations (enterprises), peasant (farm) farms and other legal entities for agricultural production and subsidiary agriculture;

2) land plots granted to citizens for conducting personal subsidiary farming, individual housing construction, individual gardening, truck farming and livestock farming;

3) land plots granted to cooperatives of citizens for gardening, gardening and livestock, and others.

ZN is not subject to taxation unused non-agricultural land

State farms, peasant (farm) farms, other agricultural enterprises, if they are not provided for use by other legal entities and citizens.

The source of ZN can be any income of the taxpayer.