An entrepreneur sells land, what is the tax? Land sales tax. Who should pay tax on the sale of land?

Who should pay the tax on the sale of a land plot, how much is its size, and when is it necessary to pay the tax? In our material we will consider all aspects of paying this tax, preparing reports, and study all other nuances that will help to correctly carry out calculations for individuals and legal entities.

Who should pay tax on the sale of land?

There are two main categories of payers of this tax:

Individuals - residents of the Russian Federation who spent at least 183 days in Russia during the year.
Legal entities and individual entrepreneurs who are non-residents of the Russian Federation.

Residents must pay this tax regardless of whether it is located in Russia or outside its territory. But non-residents only if the sale of a land plot was completed in Russia.

The tax amount for individuals is:

13% for residents.
30% for non-residents.

But in the case of legal entities, income received from the sale of a plot must be taken into account in the total amount of income from their activities, therefore, the calculation and other conditions for paying tax are determined by the taxation system used at the enterprise.

Duration of ownership is an important factor in calculations

Tax legislation, including Article 217 of the Tax Code of the Russian Federation, establishes two periods of ownership for land plots that were acquired after January 1, 2016. And they both affect the size of the tax liability:

3 year period

This period is considered sufficient to exempt an individual from paying tax after the sale of the plot. To avoid paying tax, you must have one of the following grounds:

There is a gift agreement between relatives.
The plot is privatized.
There is a lifelong maintenance agreement available.

5 year period

This period is also the minimum allowable, allowing individuals to be exempt from paying tax.

But an important note is that it can be used if it is not possible to apply a 3-year period. For land plots purchased before January 1, 2016, a three-year period will continue to apply.

True, the Federal Law stipulates that regions themselves can shorten these periods for certain categories of citizens at their request.

How to calculate personal income tax?

Individuals themselves must pay taxes, determine benefits (if any), and carry out all calculations. That is why it is so important to understand exactly how to calculate personal income tax in this case - after all, if errors are identified by the inspection authorities, claims may be received.

One of the most important questions is how much tax is paid, what documents need to be drawn up and how are payments made? Let's take a closer look.

The tax is paid on the amount that is the tax base - it is calculated taking into account all the costs of purchasing housing, deductions, etc. To determine the tax base you also need to take into account:

First, we determine the period when the plot was owned, then we take as a basis the amount received as a result of the transaction. The tax base most often does not exceed it, but it allows you to reduce its size due to the presence of deductions. Then the base is calculated individually.

At the same time, since 2016, it is necessary to analyze the amount received, compare it with that received in the transaction (this information can be found in the contract), and take into account the cadastral value.

If the income received from the transaction is less than the amount received as a result of multiplying the cadastral value by a coefficient of 0.7, then in this case it is this value that must be used, and not the cost of the sold land plot.

Thus, the primary value cannot be less than 70% of the cadastral value. After receiving the amount you need to subtract:

10 thousand rubles is a social benefit.
A fixed tax deduction, which is equal to 1 million and can only be applied to land that has been owned for at least five years.
The amount of expenses that were spent on the purchase of the site. In this case, expenses must be confirmed (receipts, contract, etc.). This option cannot be used for land received as an inheritance or gift.

Social benefits can be used in all cases, but applying a tax deduction is everyone’s business and depends on the circumstances. For example, if the amount of costs turns out to be greater than the deduction amount, it is much more rational to use the cost method. However, some citizens still use their right to receive a deduction to reduce their tax base.

Payment of tax on the sale of land and declaration

In addition, taxpayers are responsible for filing returns and paying taxes. The document itself must be submitted to the tax office no later than April 30 of the year following the reporting year. That is, when selling a plot in 2015, the document must be sent for verification no later than April 30, 2016. Tax payment is made no later than July 15 of the same year (after submitting the declaration).

If an individual received only income from the sale of his property in the reporting year, then the declaration will contain only information on this transaction. If there is other income, for example, the rental of property or the sale of other objects, a general declaration is drawn up in form 3-NDFL.

Only those who do not have to pay tax upon sale, for example, who have owned a land plot for more than 5 years, etc., may not provide this document. If this obligation is present, but when calculating the tax it turns out to be zero or less, the declaration is drawn up in accordance with all the rules, but the tax does not need to be paid.

Along with this document, it is also worth providing the tax office with other documents to confirm the benefit, the right to use the deduction, checks and contracts confirming expenses. Undoubtedly, the tax inspector can check all these documents without you, since he has access to various databases, however, this condition is mandatory - if there are no supporting documents, it may turn out that there is no deduction, which means that taxes will be recalculated in favor of an increase .

To simplify the preparation of reporting and calculations, individuals can use specialized services on the website of the Federal Tax Service. There you also have the opportunity to enter your personal account, where you can contact the department, ask questions, make payments, etc.

Can they refuse to accept a declaration?

It is important to remember that the tax inspector may not accept the declaration, but only for legal reasons, which include:

Lack of important documents – for example, the applicant’s passport.
Lack of signature on the declaration.
When submitting a document to the tax office, to which the applicant does not belong.
The document is filled out incorrectly.

But if you filled out the document correctly, and the inspector refused to accept your declaration, you have the right to appeal to a superior person - in this case, the tax service employee faces disciplinary action.

Taxes on the sale of land to individual entrepreneurs or legal entities

As we have already said, individual entrepreneurs and legal entities must pay this tax only if they use the land for commercial purposes. That is why all income from the sale of land will be included in the overall tax base of the enterprise.

There will be a slightly different form of calculation - the rate is calculated based on the adopted taxation system, and the creation of reports and payment of taxes are carried out according to the general rules for paying taxes.

Examples of calculations - useful information

Let's take a closer look at tax calculations when selling a plot, which will allow you to avoid purchasing and correctly draw up a declaration and make payments.

Individuals

We have the following data: the taxpayer can apply a property deduction - this advantage is defined in Article 220 of the Tax Code of the Russian Federation. If the seller of the plot is exempt from payment in accordance with Article 217 of the Tax Code of the Russian Federation, he can reduce the tax base by 1 million rubles. It is tedious to subtract this amount and pay tax from the resulting amount. There is an example: a plot of land was sold for 3 million rubles, and the seller was able to reduce the base by 1 million rubles, as a result, the amount from which the calculation needs to be made was 2 million rubles.

Therefore, the tax will be equal to: 2 million rubles * 0.13 = 260 thousand rubles.

At his discretion, an individual can either take advantage of the deduction or present in the document the expenses that he incurred to purchase the site, reducing the base by this amount. The second option will be the most rational in the case of:

There are documents that will confirm expenses - checks, a purchase and sale agreement indicating the price.
The amount of expenses exceeded 1 million rubles.

For example: citizen Ivanov bought a plot for 2 million rubles, but sold it for 3 million rubles, and all the necessary receipts and documents were preserved. Ivanov must “report” this in his declaration and reduce expenses by 1 million. Therefore, the tax amount will be:

1 million rubles * 0.13 = 130 thousand rubles.

Legal entities

It all depends on what taxation system is adopted at the enterprise:

When working under a special regime or simplified tax system, a tariff of 6% is used. It’s simple to calculate: when selling property worth 3 million, the tax amount will be 180 thousand rubles (3 million * 6%)

If the company operates on the principle of “Revenues reduced by expenses”, you need to use a rate of 15%. This system allows you to deduct the following types of expenses from the tax base:

For registration, approval of ownership, land surveying, etc.
To pay the state fee for registration.
To pay the notary fee.

But the costs of purchasing a plot cannot be used for deduction - this should be remembered so as not to make mistakes in the calculations.

If the work is carried out according to the general regime, then the income from the sale of the plot must be subject to a rate of 20% of the profit. True, the Tax Code of the Russian Federation allows you to reduce this amount by expenses incurred for the purchase if you have supporting documents.

Responsibility for non-payment and failure to submit a declaration

If, after the sale of the plot, the seller does not submit a tax return and does not pay the tax, sanctions will be applied to him - fines, penalties, etc. In this case, a penalty is charged for each day of delay in the amount of 1/300 of the refinancing rate established by the Central Bank of the Russian Federation.

Fines are provided for failure to submit a declaration or errors in them in the amount of 1/200 of the tax amount, but not more than 30%. The minimum fine is not less than 1000 rubles.

In case of non-payment of tax or payment of an incomplete amount, a fine of 20-40% of the total tax is provided. The amount depends on the reason for non-payment.

In contact with

For non-residents, a tax rate of 30% is applied. The legislator provides for the right of the taxpayer to take advantage of a tax deduction in the event that there is an alienation of real estate that was in the taxpayer’s possession for less than three years and the value of which does not exceed one million rubles. A tax deduction provides for actual exemption from the fulfillment of tax obligations and the amount of the tax deduction corresponds to the amount of accrued tax, that is, the value of the property. That is, when receiving income from the alienation of a land plot, an individual tax payer submits a Form 3/NDFL declaration to the tax service, which indicates the amount of income received, as well as the expenses associated with them. Let us remind you that the declaration can be submitted both in paper and electronic form through the Federal Tax Service website.

Taxation of individual entrepreneurs when selling land

However, from January 1, 2016, it is planned to exempt from paying tax on the sale of a land plot for persons who have owned such property for more than 5 years, as well as for persons who have owned real estate for more than three years, but subject to any of the specified conditions:

ownership of real estate was acquired from a family member or close relative by inheritance or under a gift agreement,
ownership was acquired as a result of privatization,
the right of ownership was acquired by the payer of the payment under a lifelong maintenance agreement.

The legislator has provided for the right to the authorities of the constituent entities of the Russian Federation to adopt local regulations providing for categories of persons who are exempt from paying taxes when buying and selling a land plot, as well as to change the minimum maximum period of ownership of a land plot, established for a period of 5 years.

IP on the usn: sale of land - what tax to pay?

Individual entrepreneur upon registration. Other clarifications state the position that if an individual is registered as an individual entrepreneur and in accordance with the requirements of Federal Law dated 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” the types of economic activity are indicated in the Unified State Register of Legal Entities , in particular, such as “Preparation for the sale of own real estate”, “Purchase and sale of land”, then income from the sale of real estate acquired for resale, including land, is taken into account by individual entrepreneurs as part of income when determining the tax base for tax paid in connection with the application of the simplified tax system (see, for example, letters of the Ministry of Finance of Russia dated July 24, 2015 N 03-11-11/42684, dated June 26, 2013 N 03-11-11/24263, dated August 16, 2012 N 03-11 -11/247, dated 05/10/2012 N 03-11-11/151, dated 03/15/2012 N 03-11-11/83).

Tax on the sale of land

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Tax law

The land was not leased. But land taxes were paid from the current account for all three plots (as explained by the tax office). Last year, I sold one of the plots in a purchase and sale agreement from an individual. How will the sale of a land plot be taxed (and will there be any?) income from the sale of a land plot if I have owned it for more than 3 years (from the date of death of the heir) Olga.

Tax on the sale of land: what has changed since 2016

The obligation to pay a single “simplified” tax on income from the sale of land depends on what types of activities an individual entrepreneur can engage in according to the entry in the Unified State Register of Individual Entrepreneurs (USRIP), as well as on whether he used land plots in business activities. Thus, if such types of economic activities as “purchase and sale of land plots” were included in the Unified State Register of Individual Entrepreneurs (code 70.12.3 according to OKVED), and the entrepreneur used these plots in his activities, then income from their sale is subject to taxation under the simplified taxation system .

How and in what amount is tax paid on the sale of land?

Therefore, we believe that there are prerequisites for income from the sale of land plots to be taken into account as income when determining the tax base for the tax paid under the simplified tax system. Accordingly, in this case, an individual entrepreneur does not have the right to take advantage of the property tax deduction provided for in Art. 220 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 06.06.2013 N 03-04-05/21156, dated 06.07.2011 N 03-04-05/3-489, dated 04.10.2010 N 03-04-05/3-583, Federal Tax Service of Russia dated December 22, 2011 N ED-2-3/985@). However, it should be taken into account that the land plots were acquired by an individual before registration as an individual entrepreneur. In this regard, we note that the financial department previously had one more point views on the issue under consideration.

Taxation of individual entrepreneurs when selling land plots not used in business

The individual entrepreneur applies the simplified tax system. An individual entrepreneur, as an individual, sold land plots with residential buildings built on them and submitted a tax return in form 3-NDFL. The plots were purchased before the individual was registered as an individual entrepreneur. Less than three years have passed since the acquisition of the plots.

In the personal income tax return of individual entrepreneurs, tax deductions for land plots were also declared. The tax authority requires that income from the sale of land plots be indicated in the declaration as the income of an individual entrepreneur, since the individual entrepreneur has a registered type of activity - the sale of land plots. Is the tax authority’s requirement legal? Having considered the issue, we came to the following conclusion: The tax authority has the prerequisites for filing claims against individual entrepreneurs. An entrepreneur will most likely have to prove the legality of taxing income from the sale of land with personal income tax in court.
Rationale for the conclusion: Based on paragraph 1 of Art.
However, the legislator establishes a number of cases when a person is exempt from paying tax on the sale of a land plot. For example, since 2009, no tax is charged if the land was in the possession of the seller for more than three years. Content

1 Tax on sale of land

2 Tax on land purchase

3 Benefits when paying land tax

Tax on the sale of land If the seller alienates a land plot that has been in his ownership for less than three years, then he is obliged to submit a declaration before April 30 of the next year to the regulatory authority, indicating in it the income received from the sale of the land plot, and before the 15th On July 1 of the next year, pay personal income tax at a rate of 13%, which applies only to residents and persons who live in the Russian Federation for more than 183 days a year.

Individual tax on the sale of land

What tax is imposed on the income of an entrepreneur - a “simplified” person from the sale of a land plot: personal income tax or a single “simplified” tax? The answer to this question depends on what types of activities the individual entrepreneur indicated during registration, as well as on whether the land plot was used in business activities. Let us recall that entrepreneurs on the simplified taxation system, when determining the object of taxation, take into account income from sales, which are determined in accordance with Article 249 of the Tax Code of the Russian Federation, and non-operating income, which is determined in accordance with Article 250 of the Tax Code of the Russian Federation. This is stated in paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation.

Individual entrepreneur tax on the sale of land

N 03-11-11/33583, dated 10.28.2013 N 03-11-11/45470, dated 04.23.2013 N 03-04-05/14057 it is noted that if the real estate was used in business activities or if the individual entrepreneur declared during registration such type of activity as the sale of real estate, then income from its sale is taken into account as income when determining the tax base for the tax paid under the simplified tax system. If the land plots were not used by the individual entrepreneur in business activities and the above-mentioned types are not indicated in the Unified State Register of Legal Entities in relation to this taxpayer economic activity, then income from the sale of land plots is subject to taxation in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 04/18/2016 N 03-11-11/22134, dated 07/24/2015 N 03-11-11/42684). In the analyzed situation, the individual entrepreneur, when registering, declared such type of activity as “Sale of land plots.”

Benefits when paying land tax The Tax Code determines the list of land tax beneficiaries who have the right to a reduction in the amount of tax payments. In particular, such persons include:

disabled from birth,
individuals who have suffered radiation sickness,
individuals who received the status of disabled person of the 1st or 2nd group before 2004,
individuals who took part in nuclear weapons testing,
Heroes of the USSR and the Russian Federation.

To reduce the amount of land tax, you must not only have this status, but also contact the tax service to apply for land tax benefits with all supporting documents. The tax base of land tax can be reduced by an amount that does not exceed 10 thousand rubles.

Only those who use land on the basis of a lease or temporary use agreement, when the tax is paid by the owner, are completely exempt from paying land tax. Since the legislator in the Tax Code defines only such a circle of land tax beneficiaries, you should pay attention to the legal acts of local authorities of the constituent entities of the Russian Federation, which can provide benefits to other categories of citizens. Thus, when alienating a land plot, personal income tax is paid exclusively by the seller if the plot belongs to him by right of ownership for less than 3 years, and if in this case a tax deduction cannot be applied because the cost of the plot exceeds 1 million.

Many individual entrepreneurs strive not only to build premises for production, but also to buy the land on which this very building is located. This is very logical, since land ownership carries confidence in the inviolability of production. You can be sure that a competitor will not appear who will offer the current owner more favorable conditions. And even if state and municipal structures want to lay a transport route (road, bridge, etc.) on this plot of land, or intend to build a vital facility, they will have to buy the plot from the entrepreneur, and will not be able to simply remove it from the land without compensation . Therefore, registration of land ownership is a matter of fundamental importance.

Doing everything right is the second essential point in this process. If the regulations are not strictly followed, then the municipal authorities will cancel the deal as soon as necessary, and the owner of the building will not be able to return the money he spent on construction. And it will become impossible to use this building. Therefore, in order to avoid losing colossal funds, you just need to enlist the support of a professional lawyer who will help the entrepreneur correctly formalize the purchase of land. If such a specialist is not found, then you can contact any reputable company in the capital; specialists from such companies work very professionally remotely.

No matter what level of specialist an entrepreneur hires, he himself must have an idea of the basic rules for registering land ownership. This will allow you to understand whether the hired lawyers are working correctly and whether the money is being paid in vain.

Who has the right to buy land for business

Selection and registration of industrial land - this type of service is currently provided by almost any self-respecting real estate agency. Such work can help an entrepreneur if he does not yet have his own building, but is just planning to build one. So, a beginner in business should study the offers of his region through real estate agencies. The advantages of such a step: if you choose an agency that has been successfully operating in the real estate market for a long time, you can be sure that the land will not be encumbered by other owners, the documents will be drawn up correctly, and no one will “wrap up” the deal, and the money for the land will not be lost.

In order to begin the work of acquiring land, you must have an understanding of the land management scheme in Russia. Initially, back in Soviet times, the land had one owner - the state. During perestroika times, another one appeared - municipalities represented by their leaders. Today, the process of selling and purchasing land into the ownership of persons of all forms of ownership is actively underway. The process is simplified by the fact that with the same economic effect you can take out land on a long-term lease for up to 50 years, you can take it on an indefinite lease, or you can buy it out. The differences between renting and ownership are in the entrepreneur’s ability to sell a given property. Leased land can only be subleased or the lease can be abandoned altogether. And purchased land can be sold, and even get economic benefits from it.

As we have already said, any person can buy land in our country, regardless of the form of ownership of the enterprise. Legal entities, individual entrepreneurs, as well as private owners - everyone can, after going through a certain procedure, purchase a plot of land to organize their business. Ordinary private individuals buy plots for individual residential construction or for summer cottages. And businessmen build enterprises on purchased land, that is, industrial production facilities, as well as offices (for their own use and for rent). One of the successfully developing areas of the economy that requires land is the construction of apartment buildings. In any case, it is important to complete the transaction as correctly as possible.

And one more important point in the process of registering the purchase of land. If buildings are located on municipal land, then the municipality can put this land up for sale in any case. And the owner of the buildings located on this site has the exclusive pre-emptive right to purchase this land. Modern municipal structures have the right to sell anything, including land, only through auctions and electronic auctions on accredited platforms. The owner of the building located on the land being sold is considered as the main and only applicant for the purchase of the land. And only if there are significant obstacles, if the owner of the building cannot buy the land plot for serious objective reasons, then the plot is put up for auction.

Where to begin?

If you are planning to buy land, you must first go to the municipality of your city or district. You need to find out who owns the plot of land you are planning to buy. This may be a state (federal property), a municipality (city or district property), or a private person.

In a municipality of any type and level there is an architectural department, a department of municipal property, and a department for land relations. You must find a cadastral plan of the territory and determine the owner. The plan for further action depends on who owns the plot of land you have chosen. Let's assume that the site has no other owners other than the municipality. The administration will give you a list of documents that you will need to collect in order to register ownership of the land. Remember that this is much more important than paying the required amount into the budget.

To register land, you will need an extract from the cadastral plan identifying the specific address and coordinates of the future or existing building. Just a few years ago, entrepreneurs had a rather difficult time with this issue - they had to obtain all the certificates from various authorities on their own. Now, in accordance with the law on local self-government, in particular, in accordance with the article on municipal services, the local administration department preparing documents must independently request all cadastral information, that is, address, coordinates, drawing with the boundaries of the site, etc.

An entrepreneur must begin the process of purchasing and registering land ownership by writing an application. A sample document must be requested from the land administration department. Indicate that by submitting such an application, you are guided by your right to register or re-register (if your building already stands on this plot of land) ownership of the land plot.

The second stage is making a decision to sell the land

Administrative authorities are obliged to give the entrepreneur an answer within 30 days about their decision - whether the plot is sold to him or not. The authorities do not always meet entrepreneurs halfway and give their consent to the sale of land as their own. They may refuse it altogether or offer to arrange for a long-term lease of the land. Remember that the authorities must provide an objective and compelling reason for such a refusal. According to the law, you have no right to refuse out of nowhere, without significant motivation.

Very often, municipalities assure that this particular site, which the entrepreneur has his eye on, has not been transferred from federal to municipal property. This is the favorite excuse of the authorities in cases where this site has attracted the attention of the “right” people. Please know that the failure to transfer land into municipal ownership is not an obstacle to registering property. This is stated in Federal Law No. 137 “On the implementation of the Land Code of the Russian Federation.” If such a fact occurs, the municipality must independently undertake the transfer of land. If the administration still insists on leasing or unreasonably refuses to purchase land, then the entrepreneur has the right to go to arbitration with a complaint about illegal actions or inaction of officials.

Making a decision

After making a positive decision to sell the land, municipal employees prepare a purchase and sale agreement, according to which the entrepreneur transfers money to the budget. And it is this agreement that must be registered with the registration chamber. The contract must be accompanied by all cadastral certificates and extracts, which the administration will provide to the businessman within 2 weeks from the date of submission of the application.

Reasons for refusal to register property

Restrictions on the circulation of municipal lands fixed by decree
The presence of controversial circumstances in circulation and in this area
Prohibition of privatization on the basis of federal legislation (for example, recognition of a site as cultural heritage, etc.)
Reserving a site for socially significant needs of the state or municipality

Simplifying the land purchase procedure

If an entrepreneur owns a building on a plot of land that he wants to buy, then he has the right to purchase the land at a preferential price, that is, for 2.5% of the price determined by the cadastral authority. If an entrepreneur only plans to buy an empty plot, then he will have to pay its full cost.

If there are buildings of several owners on a site put up for sale, then representatives of the administration must understand the situation. Only they must determine how many owners can apply for the purchase of this site, and to whom the sale will be made in what shares. An entrepreneur who has submitted an application to purchase a plot should not do this. Now, the applicant is also not required to independently provide a certificate of registration of individual entrepreneurs and legal entities, an extract from the Unified State Register confirming ownership of the building located on the site. The legislation has several more significant relaxations when registering land ownership for bona fide entrepreneurs. You can learn more about all the current intricacies of registering a land plot from a law firm.

E. Shchugoreva

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There is an explanation from the Ministry of Finance that is slightly applicable to your situation.

Letter of the Ministry of Finance of Russia dated April 26, 2013 N 03-11-11/14659

An individual entrepreneur using the simplified tax system with the object “income minus expenses” cannot take into account the costs of acquiring land plots incurred before state registration as an entrepreneur.

Question: In 2011, the organization paid dividends to an individual by transferring ownership of land plots. Currently, an individual plans to register as an individual entrepreneur (hereinafter referred to as an individual entrepreneur), applying the simplified tax system with the object of taxation “income reduced by the amount of expenses”, and carry out the following types of activities: “preparation for the sale of his own real estate”, “purchase and sale of his own real estate", "construction". It is planned to build residential buildings on the land plots. After completion of construction and registration of ownership, residential buildings and land plots will be sold.
Is it a violation of the law for an individual to carry out business activities without state registration as an individual entrepreneur?
What tax must be paid on income from the sale of a land plot and a residential building: personal income tax or the tax paid when applying the simplified tax system? Is it legal to take into account the cost of the land plot in expenses when calculating the tax paid when applying the simplified tax system?
Answer: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated April 26, 2013 N 03-11-11/14659
The Department of Tax and Customs Tariff Policy has considered the appeal on the procedure for applying the simplified taxation system, received via electronic means of communication, and, based on the information contained in the appeal, reports the following. From the provisions of “Art. 2" of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) it follows that entrepreneurial activity includes independent activity carried out at one’s own risk, aimed at systematic receiving profit from the use of property , sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law. By virtue of “p. 1 tbsp. 23" of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur. State registration of individual entrepreneurs is carried out in accordance with the Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as Law N 129-FZ). In accordance with “p. 3 tbsp. 8" of Law No. 129-FZ, state registration of an individual entrepreneur is carried out at his place of residence. The payment of taxes by an individual who has the status of an individual entrepreneur depends on the taxation regime used in carrying out business activities. In accordance with “p. 1 tbsp. 346.15" of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers applying the simplified taxation system, when determining the object of taxation, take into account income from sales determined in accordance with "Art. 249" Code. In this case, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights (“Clause 1 of Article 249” of the Code). Consequently, the income of an individual entrepreneur applying the simplified taxation system from the sale of goods is taxed within the framework of this taxation regime. Taxpayers who apply the simplified taxation system and who have chosen income reduced by the amount of expenses as an object of taxation, when determining the tax base, take into account the expenses provided for in “Clause 1 tbsp. 346.16" of the Code, provided that they meet the criteria specified in "clause. 1 tbsp. 252" Code. So, according to “p. 1 tbsp. 252" of the Code, for tax purposes, expenses are recognized as justified and documented expenses (and in cases provided for in "Article 265" of the Code, losses) incurred (incurred) by the taxpayer. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income. “Article 346.25” of the Code establishes the specifics of calculating the tax base during the transition of an individual entrepreneur to a simplified taxation system from other taxation regimes and during his transition from a simplified taxation system to other taxation regimes. The procedure for accounting for expenses incurred by an individual entrepreneur applying a simplified taxation system before his state registration, according to the norms of “Chapter. 26.2" of the Code is not regulated. In the case under consideration, the expenses of an individual entrepreneur for the acquisition of land plots were incurred by him before state registration as an individual entrepreneur and, accordingly, were not related to business activities. In this regard, an individual entrepreneur does not have the right to take into account expenses for the acquisition of land plots, incurred by him before state registration as an individual entrepreneur, when calculating the tax base for the tax paid in connection with the use of the simplified taxation system. At the same time, we inform you that in accordance with the “Regulations” on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329, and the “Regulations” of the Ministry of Finance of Russia approved by Order of the Ministry of Finance of Russia dated June 15, 2012 N 82n, the Ministry of Finance of Russia considers individual and collective appeals from citizens and organizations on issues within the jurisdiction of the Russian Ministry of Finance. At the same time, in accordance with the “Regulations” and “Regulations”, unless otherwise provided by law, requests for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations are not considered on the merits. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees do not contain legal norms and are not aimed at establishing, amending or repealing legal norms, are not regulatory legal acts, but are of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and do not interfere with being guided by the norms of legislation on taxes and fees in an understanding that differs from the interpretation set out by the Ministry of Finance of Russia. Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN 04/26/2013

In fact, the Ministry of Finance confirms that the most important sign indicating that a person is engaged in entrepreneurial activity is the systematic receipt of profit, which is not the case in your situation.

Make sure that the cadastral number is indicated in the certificate, cadastral and boundary plans. This is a guarantee that the site is uniquely identified and has a single owner. If a number is not assigned, it may turn out that this piece of land has another owner, and, perhaps, more than one - the plot has been sold several times. Please note that the package of documents includes an extract from the Unified State Register of Rights to Real Estate and Transactions with It. This also confirms that the site is included in the registers only once. 5 If your seller is married, the package of documents for the plot must include the written consent of his spouse to sell this plot. If the seller is a minor citizen, there must be written consent to the sale of the plot from the guardianship and trusteeship authorities.

Documents for purchasing a land plot

Risk one: an unscrupulous seller. The seller (or real estate agency), pursuing the goal of quickly concluding a transaction for the purchase and sale of a land plot, may not provide all the essential details and restrictions on the use of the plot. For example:

The discrepancy between the purpose of the land and the stated one is a very common risk when purchasing a plot of land.
So, for example, forest lands are not subject to sale and, in this case, one can only hope to rent a plot located in a household. You can purchase a plot, but it will be impossible to carry out your plan, for example, to build a house, since your land, as it turns out, is used exclusively for agricultural land.

What documents should you check when purchasing a plot?

Attention

Timely and correctly compiled reporting is a necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and to be able to provide all the necessary data on time and in the correct format.

Important

Starting a business Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days.

At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning.

What documents need to be checked when purchasing land?

Restrictions on the disposal of land can only be established by regulatory legal acts. When purchasing a plot of land, what documents are needed to draw up an agreement and subsequent registration actions? First of all, the parties need to check the documents certifying the seller’s right to sell the land plot.

They will include:

general civil passport of the owner of the allotment;
notarized power of attorney, if the transaction is entrusted to a representative;
title documents - certificate of title (if registration of rights was carried out before July 2016), extract from the Unified State Register of Real Estate (if registration actions were carried out since July 2016), certificate of inheritance, administrative act of local authorities on the provision of land ownership, etc.

What documents are needed to purchase a plot of land?

Rights to land plots are subject to mandatory state registration. In accordance with Art. 14 Federal Law of July 21, 1997

No. 122-FZ “On state registration of rights to real estate and transactions with it”, state registration of the emergence and transfer of rights to real estate is certified by a certificate of state registration of rights, and from 07/03/2016 by an extract from the Unified State Register, and from 01/01/2017. an extract from the Unified State Register of Real Estate in accordance with the Federal Law of July 13, 2015. No. 218-FZ “On state registration of real estate”.

Refusal of a subject of the Russian Federation to purchase a land plot.

How to purchase a land plot

Info

The so-called book for accounting of business transactions, expenses and income - KUDiR. The documents required for an individual entrepreneur depend on many nuances.

The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's look at them below. STS The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax.

Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime. The main documents that businessmen are required to maintain using the simplified tax system are the tax return and KUDiR.

did not you find what you were looking for?

You can buy a plot on the primary and secondary markets. In the first case, the above documents will be enough to complete the transaction, but when purchasing from an individual, you will need a number of additional papers.

This list includes a notarized permission from the owner's spouse to sell and a similar permission from the client's spouse to buy, if both parties to the contract are married. The seller should also take certificates from psychoneurological and narcological dispensaries (PND and ND), since any transaction made by a person registered with these dispensaries may be declared invalid.

And it doesn’t matter that it’s not the apartment that’s being sold, but the land. But clients who purchase country real estate often forget about this, and in fact lose their hard-earned money.

By the way, the court won’t even look at your claim without these certificates, so it’s better to play it safe.

What you need to know when buying a plot or country house

The best option for the purpose of the acquired land is individual housing construction (IHC).

Quite often, the seller sells land obtained as a result of squatting, and after a transaction to purchase a land plot, you risk being burdened with a complicated procedure for registering ownership of the acquired land plot. If you have not been provided with all the necessary documents confirming the seller’s ownership of the plot (and the real estate objects present on it), the best solution would be to refuse such a purchase.
The land plot may be under arrest, prohibition, etc., which the seller may not inform you about.
There is a risk of multiple sales of the same land plot.

What documents to check when purchasing a plot from an individual entrepreneur

How to check the authenticity of documents for a purchased land plot When purchasing real estate, the buyer must check the legal purity of the transaction and the property itself that he plans to purchase. In relation to land plots, the verification algorithm will consist of the following actions:

a confirming document for the right to dispose of land is required (a certificate of registration of a land plot or an extract from the Unified State Register of Real Estate will be the appropriate document for completing the transaction);
It is required to obtain an extract from the Unified State Register of Real Estate with the main characteristics of the allotment (borders, area, etc.).

Copies of title agreements for objects of entrepreneurial activity of individual entrepreneurs.
Notification of the possibility of applying the simplified tax system (if available).
Agreement for a bank account.
GRN for making changes to the Unified State Register of Individual Entrepreneurs.
Agreement on the use of the Bank-Client system (if available).
Certificate from the FSS.
Certificate from the Pension Fund of Russia as an employer.
Copies of rental agreements for equipment used by the individual entrepreneur.
Copies of lease agreements for the premises where the individual entrepreneur operates.
Acts of inspections by certain authorities.
IP details form.

Be that as it may, before preparing a complete list of all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

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