The land fee is a tax and like all taxes, it shall be deposited with the territorial body of the Federal Treasury. The amount of tax depends on who is the payer – the physical person or entity. In the case where this company, it will also depend on the type of land use. The tax amount is transferred at the location of the station, not on where the company is registered.
If you are an individual, the ownership of which is land plot, the right of ownership will be deemed to be legally confirmed only after registration in the organs rosreestra. When you have a certificate of ownership issued for the plot with cadastral number is fixed, you just have to wait to your address, tax authorities, Rosreestr reports where all the information, you send an envelope in which you'll find a receipt. In this fully filled receipt you will see the amount of land tax assessed to you for payment and details of payment. You will only have to pay the amount in any convenient way – through the savings Bank on the receipt or using a Bank card via ATM, e-money through the Internet.
In that case, if you are an entrepreneur, in property which is a plot of land, a receipt will not be sent – you must do a calculation of the cost of land tax and remit it to the accounts of the Federal Treasury, specifying the relevant code of the budget classification no later than 1 February of the following year. As an entrepreneur you are also required to remit quarterly advance payments to the 1st day of the month following the reporting one.
The calculation of the amount to be paid to owner, need to do on the basis of the cadastral value of land and rates of land tax, which depends on the category of land to which this precinct. At the regional level also introduces factors that increase this rate. They depend on the activity carried out by the company. The use of land can substantially increase the estimated amount of tax.
Local legislative acts may establish exemptions for categories of citizens or for certain business entities. Against them can act exemption from land tax or a preferential mode of calculation.