Tax return on land tax.
At the present time, the topical issue is howthe tax return for land tax must be completed. It is also important to know who is responsible for paying taxes. Interesting and a nuance: who gives the declaration on land tax on a mandatory basis? All doubts in this regard can, of course, dispel the Federal Tax Service. Now she is ready to provide an updated form of declaration, which relates to land tax. This form was approved in November 2011.
The declaration on land tax, as a rule,has a title page, as well as two sections. The first is the section concerning the amount of land tax that is payable to the budget. As for the second, this is the calculation of the tax base. It's no secret that the land tax declaration is to be filled in with the tax authority at the location of the land plot.
This document must be completed by alltaxpayers, whether individuals or organizations. It is filled in with respect to those land plots that are in their ownership. This also applies to plots on the terms of indefinite use of land for entrepreneurial purposes.
If it is necessary that the tax return forland tax was filled by all the rules, it is worth first reading with some of the applications that are given in one of the sections of the order. It describes the main requirements and guidelines for how to complete the tax return on land tax.
So, what is necessary to reflect it?
First, there must be codes,that determine the tax period. Secondly, the codes of the relevant forms of reorganization and liquidation of a company. Do not forget about the codes that are written in the tax return.
Thirdly, do not forget about the directory in which categories of the earth and codes of tax privileges are registered.
According to all regulations and regulations,Indicators that are reflected in the declaration are indicated in full rubles. If there are values less than fifty kopecks or equal to them, they are rounded to the ruble. When filling out such an important document as a tax declaration for land tax, no corrections are accepted, even with the use of corrective means.
In no case should a tax return for land tax be printed on both sides on paper and also be bonded - this will ultimately lead to paper damage.
In the process of filling out such a declaration is necessaryuse black, blue or violet ink. You can fill in the declaration only in capital, block letters. It must be remembered that, as a rule, it is filled from left to right from top to bottom.
If in any section of the declaration you do not needto put down the value, it is necessary to put a dash, that is, a straight line that is drawn in the middle of the cell, and over the entire length of the field reserved for filling.
If the declaration is submitted in printed form, then you must comply with some parameters: Courier New font, and its size should not exceed 18 points.
Now a few words about the timing of the provisionland tax returns. The fact is that it must be submitted for consideration no later than the first of February of the year that follows the expired tax period. This is stated in the third paragraph of Article 398 of the Tax Code of Russia.
If the declaration was submitted to some non-working,holiday, it will be considered in the next working day. There is another feature: the land tax declaration can be provided by the taxpayer to the appropriate tax authority, and this can be done both personally and through an intermediary.
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