Tax return on land tax.

At the moment, the topical issue has been how to fill in the tax return on land tax. It is also important to know who is responsible for paying taxes. Interesting and a nuance: who passes the tax return 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 the declaration, which concerns the 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 filled by all taxpayers, whether individuals or organizations. It is filled in respect of those land plots that are in their ownership. This also applies to plots on the terms of indefinite land use for business purposes.

If it is necessary that the tax return on land tax be filled in by all rules, then it is worthwhile first acquainting yourself with some of the applications that are given in one of the sections of the order. It describes the basic requirements and guidelines for how to complete the tax return on land tax.

So, what is necessary to reflect in it?

First, there must be codes that define the tax period. Secondly, codes of the appropriate forms of reorganization and liquidation of a particular company. Do not forget about the codes that are prescribed in the tax return.

Thirdly, do not forget about the directory, which lists the categories of land and codes of tax benefits.

According to all regulations and regulations, the 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 the tax return on land tax, no corrections are made, even using corrective means.

Under no circumstances should the tax return on land tax be printed from two sides on paper, and also secured - this, in the long run, will lead to spoilage of paper.

In the process of filling out such a declaration it is necessary to use black, blue or violet inks. You can fill out the declaration only in capital letters. It must be remembered that, as a rule, it is filled from the left to the right from the top down.

If in some section of the declaration you do not need to put a value, then you need to put a dash, that is, a straight line that is drawn in the middle of the cell, and along the entire length of the field allocated for filling.

If the declaration is presented in hard copy, it is necessary to observe some parameters: the font Courier New, and its size should not exceed 18 points.

Now a few words about the timing of the declaration of land tax. The matter is that it should be submitted for consideration not later than February 1 of the year, which 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 on some non-working, festive day, then it will be considered on the working day following it. There is one more peculiarity: a declaration on land tax can be provided by the taxpayer to the relevant tax authority, and this can be done either personally or through an intermediary.