The Ministry of Land Property of the Republic of Tatarstan is carrying out work to collect and analyze information on land plots that fall out of the list of taxable items
Federal Law No. 63-ФЗ of April 15, 2019, amended the Tax Code of the Russian Federation concerning the administration of payments for land and transport taxes paid by legal entities. According to these changes, from January 1, 2021, the obligation for organizations to submit annual tax returns for land tax for 2020 and subsequent periods has been canceled.
Land plots used by legal entities and not registered in the United state register of real estate, which were previously reflected in the declarations, will not be taken into account for tax purposes, which may lead to the emergence of shortfalls in local budget revenues.
Currently, the Ministry of Land and Property of the Republic of Tatarstan, together with the municipal districts of the Republic of Tatarstan, is working to collect and analyze information on land plots that fall out of the list of taxable objects.
To organize this work, the Ministry of Land and Property of the Republic of Tatarstan held a videoconference meeting on June 30, 2020 and considered problematic issues arising from the above events.