Local taxes and fees of the Russian Federation. Local taxes and fees are introduced by which authorities? Local taxes and fees in the Russian Federation. System of local taxes and fees

Local taxes are a certain type of tax obligation, the rules for the application of which are established by municipal authorities, that is, municipal authorities. We will tell you which taxes are local in our article.

Key Feature

All tax obligations are classified into three large groups: federal, regional and local taxes (enacted by a regulatory act of the government at the appropriate level). The key difference between these types is that financial funds go entirely to the federal budget, and are then distributed among lower budgets in the form of grants and subsidies. But regional and local taxes and fees are established to replenish the treasury of the subject or municipality.

Therefore, a local tax is a payment or fee that taxpayers pay into the treasury of a municipality. In addition, the key procedure for paying local taxes is established exclusively by municipal authorities. That is, the rate, procedure and terms of payments, frequency of reporting and the composition of benefits are determined by the municipality.

Can local governments set taxes on an individual basis?

No, they can't. The powers of municipalities are given exclusively within the framework of fiscal legislation. In other words, municipal authorities cannot introduce new obligations that are not provided for Tax Code of the Russian Federation. However, they can significantly reduce the tax burden. For example, introduce tax breaks, reduce rates, etc.

How are payments classified?

All payments administered by the Federal Tax Service, when credited to the treasury, are classified according to the budget classification code. That is, when transferring funds to the budget, the taxpayer indicates the BCC in the payment order or receipt, which corresponds to a specific fiscal obligation.

Obligations credited to the municipal treasury can be determined by the 12th and 13th symbols of the 20-digit budget classification code. So, when transferring to the KBK, indicate the value “03” (precisely by 12-13 characters).

What taxes go to the local budget

Let us repeat that almost all taxes are transferred to the local budget; it makes no sense to provide a list. Since part of the federal or regional budget revenues is returned as subsidies or other transfers to the municipal treasury. However, it is fundamentally wrong to consider all fiscal obligations and fees to be municipal.

Let us determine which payments are classified as local taxes. That is, what tax liabilities are credited directly to the municipal treasury. So, local taxes, list:

land tax;
trade fee;
BUT on the property of individuals.

Now let's look at the characteristics of each of the listed tax obligations.

Land tax

Key provisions on land tax are regulated in Chapter 31 of the Tax Code of the Russian Federation. All organizations, individual entrepreneurs, private owners and ordinary citizens who own land plots are required to pay it.

The object of taxation for local tax is established as the cadastral value of the site, determined as of January 1 of the reporting period, that is, the year.

Municipal authorities set land tax rates independently. However, their maximum value is regulated in the Tax Code of the Russian Federation. In other words, the municipality cannot approve a land tax rate higher than the value regulated by the Tax Code of the Russian Federation.

The maximum values are fixed in Art. 394 Tax Code of the Russian Federation:

0.3% - for agricultural land, as well as for plots used for personal subsidiary plots and gardening, occupied by residential buildings and related buildings, structures and infrastructure. Also included in this category are lands limited in circulation, used for defense, customs and security needs;
1.5% - applies to other categories of land plots.

The municipality has the right to approve reporting periods, as well as provide for advance payments for taxpayer organizations. Such exceptions do not apply to individuals.

The approval of the list of beneficiaries, as well as the procedure for receiving tax deductions and concessions, is established by the authorities of the municipal formation.

Trade fee

The current fiscal obligation applies exclusively to the territory of our capital. Only the Moscow authorities regulated that all companies and entrepreneurs conducting trading activities must pay an additional contribution to the municipal treasury. These local taxes and fees are introduced by Moscow Law No. 62 as amended. dated November 23, 2016.

Only individual entrepreneurs using the patent taxation system, as well as agricultural producers, can avoid paying TC.

Tax rates for local taxes are established depending on the area and (or) size, type of object of taxation. Let us recall that the object is movable and immovable property used for trade, both wholesale and retail.

Property obligations for citizens

Thus, local taxes and fees include obligations regulated in Chapter 32 of the Tax Code of the Russian Federation. The tax must be paid by all citizens who own real estate. For example, residential buildings, apartments, garages, other structures and buildings, as well as unfinished construction projects.

Maximum permissible local property taxes and fees 2019, list of rates:

0.1% - for unfinished construction projects with an area of up to 50 m², the authorities can reduce the rate to 0%, or increase to 0.3%;
2% - for real estate whose value is over 300 million rubles, or real estate that is included in the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
0.5% - for other real estate.

Specific values: how to find out

As we defined above, each municipality may have individual tax rules and regulations. Therefore, taxpayers need to know the specific values and established procedures in a timely manner to avoid penalties.

You can find out what standards are established in a particular municipality or region at the nearest branch of the Federal Tax Service or on a special portal. The electronic service was developed by the Federal Tax Service and allows you to obtain information about established tax standards free of charge and without registration.

To obtain the information you are interested in, you will need to select a region (the location of the taxpayer) and determine the type of fiscal liability. The system generates information based on approved regulations.

The legislation of the Russian Federation provides for federal, regional and local taxes. They must be credited to the appropriate budget. Local taxes play a significant role for the financial system of the state as a whole, as well as specific regions and municipalities. Who installs them? What are the features of their calculation and payment to the budget?

Who imposes local taxes?

Local taxes and fees in the Russian Federation are established by the relevant Code, as well as by regulations of municipalities - administrative-territorial units of self-government. They are obligatory for payment to the budget by subjects of commercial and other legal relations, unless otherwise regulated by law. Local taxes and fees are introduced, as well as terminated, thus at the federal level, but their necessary detail may well be carried out by municipal authorities. What exactly can be specified by local structures? In accordance with the provisions of the Tax Code of the Russian Federation, municipalities have the right to regulate:

The amount of bets;

Procedure for payment of fees;

Deadlines for transferring taxes to the treasury.

However, such detail is applicable only if the provisions related to these points are not enshrined in the Code. Regional and local taxes and fees not provided for by the relevant federal legal act cannot be established. At the same time, the Code may define special taxation regimes, as well as the procedure for their collection.

in cities of federal subordination

Some specificity in relation to the corresponding budgetary obligations is typical for Moscow, St. Petersburg and Sevastopol. The fact is that these cities are under federal subordination. Thus, while local taxes and fees are introduced throughout the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol the corresponding payments are established in acts that have regional status.

What taxes are local?

The legislation of the Russian Federation defines the following types of payments in question:

Land tax;

Property tax levied on individuals.

Let's take a closer look at the specifics of both taxes.

Land tax

Land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. Let us study the most noteworthy provisions of this source of law that are relevant to the collection in question.

Land tax is paid only by those subjects of legal relations that operate in the territory of a particular municipality. Taxpayers in this case may be:

Individual;

Organizations.

The criterion that determines the occurrence of an obligation to pay the corresponding fee to the budget by the specified entities is the presence of land in ownership or in perpetual use. As for plots that belong, for example, to mutual funds, the management company is recognized as the taxpayer. The fee is paid from the assets owned by the fund.

Organizations, individuals and individual entrepreneurs that use plots of land under the right of free use on a fixed-term basis or as a lease should not pay land tax. The following cannot be recognized as objects of taxation:

Sites that have been legally withdrawn from circulation;

Territories where particularly valuable cultural heritage sites are located, including those included in the relevant international list;

Areas where historical and cultural reserves are located, as well as objects of archaeological heritage;

Territories included in the forest fund;

Areas on the territory of which state-owned water bodies are located as part of the corresponding fund.

Tax base for land tax

The base for the type of fee under consideration is determined as the cadastral value of the site at the beginning of the year, which is the tax period. If the territory is registered with Rosreestr within a year, then the corresponding base is calculated based on the cadastral value of the object at the time of registration with the specified department.

It is worth noting that organizations must determine the amount of the tax base independently. The source for obtaining the relevant indicators should be information included in the state cadastre of real estate. The composition must include every site that the organization owns or uses on an ongoing basis. Similarly, individual entrepreneurs must also determine the appropriate indicator independently - in relation to areas involved directly in business activities. The state cadastre will also be a source of data.

In turn, taxpayers with the status of individuals should not calculate local budget taxes in the form of land fees on their own. For them, this work is performed by the territorial structures of the Federal Tax Service on the basis of information provided through interdepartmental interaction by Rosreestr.

Tax and reporting periods for land tax

Local taxes and fees are introduced, as we noted above, at the level of federal legislation. It also determines the key characteristics of the relevant budget obligations. In particular, the tax period and for land collection, the tax period is a calendar year. There are several reports: 1st quarter, half a year, as well as the first 9 months. But they only apply to taxpayer organizations. Individuals may not pay attention to this characteristic. As is the case with many other taxes and fees provided for by the legislation of the Russian Federation, municipal authorities or relevant structures in cities of federal significance have the right not to establish appropriate periods.

Land tax rate

In turn, the rate at which local taxes and fees are levied is set by the municipality. Or, if we are talking about Moscow, St. Petersburg and Sevastopol, the legislative body of the federal city. However, at the level of the Tax Code, its maximum values may be fixed.

So, for example, the rate in question cannot be more than 0.3% for plots of the following categories:

Those classified as territories used for agricultural needs;

Those used as part of the housing stock;

Those on which components of the engineering infrastructure related to the housing and communal complex are located (not counting the share of sites that do not belong to the housing stock and the corresponding facilities);

Used for dacha farming;

Involved for defense needs and limited, due to the provisions of the law, in circulation.

The rate cannot be more than 1.5% for other types of plots.

Land tax in Moscow municipalities

Regarding the determination of the considered parameter of land tax in the territories of Moscow, in some cases a slightly different procedure may apply. There are quite a lot of local taxes and fees in the budget share of the Russian capital, but the Moscow authorities have the right to allow the collection of appropriate payments to municipal structures that are formed in the city. This may be accompanied by the establishment of differentiated rates in relation to the category of the site and its location in Moscow.

Payment of land tax

The deadlines within which taxes and fees must be transferred to the local budget, including those paid by land owners, are determined at the level of municipal laws or sources of law issued by the authorities of Moscow, St. Petersburg and Sevastopol. In some cases, the corresponding payments may involve the transfer of advance amounts to the budget.

No later than February 1 of the year following the tax year, organizations that are payers of the tax in question must submit a declaration to the Federal Tax Service in the prescribed form.

The taxpayer must transfer the full amount of the fee before November 1 of the year following the tax period.

Property tax for individuals

Local taxes and fees also include payments levied on individuals who own residential real estate. There are a number of features regarding their transfer to the budget.

The fact is that until 2015, citizens must fulfill the corresponding budgetary obligations based on the calculation of property tax amounts based on Since 2015, the structure of the “formula” for calculating the fee also contains cadastral indicators. It is expected that from 2019 they will be applied without taking into account inventory value.

What does it mean? The rules of the law that were in force until 2015 provided for the collection of about 0.1-0.3% (the specific value was determined in the laws of the municipality or federal city) of the inventory value of apartments and houses owned by citizens. The tax base based on the corresponding indicator did not imply a large financial burden on citizens in terms of fulfilling this budget obligation.

It’s another matter when the property tax is calculated on the basis of the cadastral value of housing. The fact is that it is assumed to be as close as possible to the market one. This may significantly increase the burden on the taxpayer’s personal budget in terms of fulfilling the corresponding obligation to the state.

At the same time, until 2019, the legislation of the Russian Federation has established a transition period, within the framework of which the calculation of the property tax will, on the one hand, involve the inclusion in the tax “formula”, as we noted above, also of inventory indicators - this, one way or another, will reduce the absolute amount of the payment. On the other hand, the legal acts of the Russian Federation regulating the budget obligation under consideration contain deductions. Their significance is determined, firstly, by the specific type of real estate, and secondly, by its area.

Thus, the increase in the share of citizens who own residential real estate is expected to be gradual. In addition, in many cases, the amount of the deduction provided by law is sufficient so that a person does not feel a strong financial burden due to the need to fulfill obligations to the state.

As in the case of land, property taxes from individuals should be determined at the level of municipal authorities or the corresponding structure in a city of federal significance. However, the components of the “formula”, which takes into account, firstly, for now and secondly, the deduction, are established at the level of federal legislation.

Property tax formula

Thus, the amount of property tax for individuals is determined:

The cadastral value of the object, and until 2019 - partly the inventory value;

Housing area;

Deductions;

Rates accepted in a particular region.

Please note that the main work on tax calculation should be carried out by the Federal Tax Service. Citizens generally will not need to study the intricacies of the formula in question.

So, we have studied how local taxes and fees are introduced, examined the main characteristics of property payments for ownership of land plots, as well as fees from property owners. These obligations of citizens and organizations are important primarily from the point of view of the sustainability of local budgets. Municipal authorities, based on socio-economic factors, can independently regulate the degree of financial burden on taxpayers by changing the rates or procedure for paying fees.

And local taxes. What level the tax belongs to depends on what legislation it is regulated and to which budget payments for it are credited. What taxes are local, by whom they are introduced and regulated, as well as what are the terms and procedure for their payment - we will consider in this material.

General characteristics of local taxes

If part of the taxes paid to the federal budget (VAT, personal income tax, income tax, etc.) is later returned to the regions in the form of subsidies, then taxes at the regional and local level go directly to the corresponding budget. Local taxes and fees form the revenue side of the budget of municipalities.

When paying taxes, their distribution among the relevant budgets occurs on the basis of the BCC assigned to each type of tax payment. What taxes go to the local budget can be determined by the code “03” as part of the 20-digit KBK (12 and 13 digits).

Local authorities cannot independently “create” new taxes, since their range is already determined by the Tax Code of the Russian Federation and is controlled by the state. Local taxes and fees are established by the Tax Code of the Russian Federation, and are in force and canceled on the basis of regulations adopted by the authorities of municipalities. Typically local taxes are decided upon, and federal cities make laws. Each regulatory act on such a tax, adopted at the local level, is then sent for control to the Federal Tax Service and the Ministry of Finance of the Russian Federation.

In the municipal territory that has adopted the relevant normative act, local taxes are put into effect and are obligatory for payment, except in cases where a special tax regime is in effect in the same territory, providing for exemption from the payment of certain local taxes (clauses 4, 7 of Article 12 of the Tax Code RF).

Local taxes and fees - 2017: list

In 2017, the list of taxes and fees at the local level includes (Article 15 of the Tax Code of the Russian Federation):

property tax for individuals,

Thus, today the norms of the Tax Code of the Russian Federation include only two taxes and one fee as local taxes and fees, in part of which local authorities can determine tax rates, payment procedures, and terms of transfer to the budget. It is also within the competence of municipal authorities to establish tax benefits and the procedure for their application.

Characteristics of local taxes

From the list of Article 15 of the Tax Code it is obvious that the volume of local taxes in the general tax system of the Russian Federation is quite small compared to federal ones. Let's look at them in more detail.

Land tax

The local tax is land tax (Chapter 31 of the Tax Code of the Russian Federation). It is paid by legal entities and citizens who own land plots.

A plot of land located within the boundaries of a municipality is a taxable property. The tax base is determined from the cadastral value of the site as of January 1 of the reporting year.

Tax rates for local taxes are established within the limits adopted by the norms of the Tax Code of the Russian Federation. For land tax, the maximum rate, depending on the category of land, can be differentiated and vary from 0.3% to 1.5% (Article 394 of the Tax Code of the Russian Federation):

a rate of up to 0.3% is applicable to agricultural land, land acquired for personal farming, occupied by housing and related infrastructure, as well as land limited in circulation and provided for defense, security and customs needs;
a rate of up to 1.5% is allowed for other plots of land.

The procedure for paying local taxes is established by municipal authorities, and they also set payment deadlines for taxpayer organizations. At the same time, regarding land tax, local authorities have the right to determine the reporting periods and the need to pay advance payments, but they may not do this (Articles 393, 396, 397 of the Tax Code of the Russian Federation).

Municipal authorities that establish local taxes and fees also introduce benefits for these taxes. Regarding the land tax, the Tax Code of the Russian Federation lists categories of organizations and individuals that do not pay tax (Article 395 of the Tax Code of the Russian Federation); at the local level, additional types of benefits can be applied, from partial reduction of the tax base to complete exemption from paying tax.

Property tax for individuals

Local taxes, the list of which is given above, also include property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation). Taxpayers are citizens who own real estate: residential buildings and premises, garages, unfinished construction projects and other buildings, structures and structures (Article 401 of the Tax Code of the Russian Federation). The tax base is determined from the cadastral, and in some cases from the inventory value of the property.

The property tax for individuals, like other local taxes and fees, is introduced by municipal regulations. The authorities themselves can establish the procedure for determining the tax base and specific tax rates.

The marginal rates for local taxes and fees are established by the Tax Code of the Russian Federation; for the property tax of individuals they are as follows (Article 406 of the Tax Code of the Russian Federation):

0.1% for housing, unfinished residential buildings, garages, outbuildings up to 50 sq. m. m on a personal plot; by local authorities this rate can be reduced to 0%, or increased by no more than 3 times;
2% for objects with a cadastral value of more than 300 million rubles. and objects from the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
0.5% for other real estate.

Since benefits for local taxes are established not only by the Tax Code of the Russian Federation, but also by municipal acts, for property taxes, each region can determine them themselves in addition to those already specified in the code.

Trade fee

Along with the above, local taxes and fees include the trade tax (Chapter 33 of the Tax Code of the Russian Federation). Today it is paid only by firms and entrepreneurs trading in the territory of the city of Moscow (Moscow Law No. 62 as amended on November 23, 2016).

Payers of the Unified Agricultural Tax are also exempt from collecting individual entrepreneurs on a patent. The fee is levied on a retail facility that is used for trading at least once per quarter.

The quarterly fee rate is established by local regulations within the limits specified in Art. 415 of the Tax Code of the Russian Federation, and depends on the type of trade objects and their quantity or area.

Local law, as well as the deadlines for paying local taxes, sets deadlines for the transfer of trade taxes. Benefits for trade tax payers are also established by local legislation.

Local taxes are taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory for payment in the territories of the corresponding municipalities.

Local taxes are introduced and cease to operate in the territories of municipal entities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal entities on taxes.

According to Art. 39 of the Federal Law “On General Principles of the Organization of Local Self-Government” local taxes, fees, as well as benefits for their payment are established by representative bodies of local self-government independently.

The population directly through a local referendum, at meetings (gatherings) of citizens or representative bodies of local self-government, taking into account the opinion of the population, may provide for a one-time voluntary contribution of funds by residents to finance the resolution of issues of local importance.

Land tax and property tax for individuals are established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of settlements (municipal districts), urban districts on taxes and are required to be paid in the territories of the corresponding settlements (inter-settlement territories), urban districts.

Land tax and property tax for individuals are introduced and cease to operate in the territories of settlements (inter-settlement territories), urban districts in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of settlements (municipal districts), urban districts on taxes.

Local taxes in the federal cities of Moscow and St. Petersburg are established by the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation on taxes, and are obligatory for payment in the territories of these constituent entities of the Russian Federation. Local taxes are introduced and cease to operate in the territories of the federal cities of Moscow and St. Petersburg in accordance with the Tax Code of the Russian Federation and the laws of these constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) determine in the manner and within the limits provided for by the Tax Code of the Russian Federation the following elements of taxation: tax rates, procedure and deadlines for paying taxes. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) legislation on taxes and fees in the manner and within the limits provided for by the Tax Code of the Russian Federation may establish tax benefits, grounds and procedure for their application.

Local taxes include:

land tax;
property tax for individuals.

For the purpose of timely crediting of regional and local taxes and fees subject to distribution between the budget of a constituent entity of the Russian Federation and the budgets of municipalities, a personal account has been opened in the GRCC, RCC of the Main Directorate (National Bank) of the Bank of Russia, credit organizations on the territory of a constituent entity of the Russian Federation, and the federal treasury authorities of the Ministry of Finance of the Russian Federation. on balance sheet account N40101 “Taxes distributed by federal treasury authorities.” A separate personal account is opened on the specified balance sheet account with the bank reporting symbol 02 in the 15th and 16th digits of the personal account number.

A personal account with the bank reporting symbol 02 on balance sheet account N40101 is opened by the Federal Treasury Department for a constituent entity of the Russian Federation and its branches in the prescribed manner, subject to the conclusion of an agreement between the territorial body of the Federal Treasury of the Ministry of Finance of the Russian Federation and the relevant local government body on servicing the execution of municipal budgets. At the same time, it is necessary to take into account that the federal treasury bodies of the Ministry of Finance of the Russian Federation must submit to the GRCC, the RCC of the Main Directorate (National Bank) of the Bank of Russia, the credit organization an order from the relevant executive body of the constituent entity of the Russian Federation and local government to grant them the right to distribute incoming regional and local taxes and fees subject to distribution between the budget of a constituent entity of the Russian Federation and the budgets of municipalities in accordance with standards established in accordance with the tax and budget legislation of the Russian Federation, as well as decisions of representative authorities of a constituent entity of the Russian Federation and local governments.

From the moment the federal treasury authorities of the Ministry of Finance of the Russian Federation open a personal account with the bank reporting symbol 02 on the balance sheet account N40101, taxes and fees subject to distribution between the budget of a constituent entity of the Russian Federation and the budgets of municipalities, by a separate payment order of the taxpayer for each type of tax, are credited in full to the specified personal account check. Tax authorities notify taxpayers of these changes.

Payment documents for the transfer of these taxes, located in the file cabinet for off-balance sheet account N 90902 “Settlement documents not paid on time” and in the file cabinet for off-balance sheet account N 90904 “Settlement documents not paid on time due to lack of funds in the correspondent accounts of the credit organization” , are executed by institutions of the Bank of Russia, credit organizations (branches) in the prescribed manner, and these taxes are credited to the accounts specified in the payment documents.

The Federal Treasury Department for a constituent entity of the Russian Federation and its branches, no later than the next business day after receiving a bank statement on a personal account with the bank reporting symbol 02 of balance sheet account N 40101, transfer by payment orders, within the limits of the balance of funds in this account, the amounts of received regional and local taxes and fees according to the established standards for the corresponding budget accounts of the constituent entity of the Russian Federation and the budgets of municipalities.

In order to ensure prompt accounting of regional and local taxes and fees subject to distribution between the budget of a constituent entity of the Russian Federation and the budgets of municipalities, personal account statements with the bank reporting symbol 02 of balance sheet account N40101, together with attached copies of payment documents, are issued by institutions of the Bank of Russia, credit institutions, authorities Federal Treasury of the Ministry of Finance of the Russian Federation with the subsequent transfer of these documents to the tax and financial authorities of the constituent entity of the Russian Federation and municipalities.

Refunds of overpaid or erroneously transferred regional and local taxes and fees subject to distribution between the budget of a constituent entity of the Russian Federation and the budgets of municipalities are carried out by payment orders of the federal treasury authorities of the Ministry of Finance of the Russian Federation on the basis of the conclusion of the tax authority in Form No. 21 on the presence of an overpayment by the taxpayer of the specified tax provided for Instruction of the State Tax Service of the Russian Federation dated April 15, 1994 N 26, within the limits of the balance of funds in this personal account. The conclusion of the tax authority on the presence of an overpayment of taxes and fees by the taxpayer in Form No. 21 is not submitted to institutions of the Bank of Russia and credit organizations. The tax authorities are responsible for the validity of the refund.

The Federal Treasury Department for the constituent entity of the Russian Federation provides the executive authorities of the constituent entity of the Russian Federation with a certificate of the amounts of received regional and local taxes and fees that are subject to distribution between the budget of the constituent entity of the Russian Federation and the budgets of municipalities, and transferred to the accounts of the budget of the constituent entity of the Russian Federation and the budgets of municipalities within the time limits established in in accordance with the budget agreement between the relevant executive body of the constituent entity of the Russian Federation and the Ministry of Finance of the Russian Federation, as well as an agreement concluded between the territorial body of the Federal Treasury of the Ministry of Finance of the Russian Federation and the relevant local government body on servicing the execution of budgets of municipalities. Responsibility for the correct distribution of these taxes and fees, as well as for the timely submission of payment orders to the GRCC, RCC of the Main Directorate (National Bank) of the Bank of Russia of a constituent entity of the Russian Federation and credit organizations for the transfer of amounts due to the budget accounts of the appropriate levels lies with the federal treasury authorities of the Ministry of Finance of the Russian Federation.

In connection with numerous requests from taxpayers and tax authorities about the procedure for settlements of legal entities and their separate divisions for local taxes and fees, a letter from the State Tax Service of the Russian Federation dated December 7, 1998 No. ShS-6-01/865 “On some features of settlements of legal persons and their separate divisions for local taxes and fees."

This letter once again notes that the right to establish local taxes and fees in the territories under their jurisdiction is granted to representative bodies of local self-government. By their decisions on the introduction of local taxes and fees, local government bodies approve provisions on the procedure for calculating and paying such taxes, which determine the range of taxpayers, and resolve issues of providing benefits to certain categories of payers.

In addition, paragraph 1 of Art. 39 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” stipulates that local taxes and fees, as well as benefits for their payment, are established by representative bodies of local self-government independently. In subparagraph 4 of paragraph 3 of Art. 15 of this Law states that the establishment of local taxes and fees is the exclusive responsibility of representative bodies of local self-government.

In accordance with paragraph 2 of Art. 54 of the Civil Code of the Russian Federation (as amended on March 21, 2005) (hereinafter referred to as the Civil Code of the Russian Federation), the location of a legal entity is determined by the place of its state registration, unless otherwise established in accordance with the law in the constituent documents of the legal entity.

According to Art. 55 of the Civil Code of the Russian Federation, a legal entity may have separate divisions (representative offices, branches) located outside its location. Paragraph 3 of the same article determines that representative offices and branches are not legal entities and must be indicated in the constituent documents of the legal entity that created them.

In the practice of tax inspectorates, there are cases when a legal entity registered in the territory (city, district) of one subject of the Russian Federation is actually located in the territory of another and, referring to the above article of the Civil Code of the Russian Federation, believes that it is not obliged to pay local taxes at its actual location (carrying out activities).

Such a formulation of the question by a legal entity is unlawful, since clause 1 of Art. 44 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” stipulates that decisions of local government bodies, adopted within the limits of their powers, are binding on all enterprises, institutions and organizations located on the territory of the municipality, regardless of their organizational and legal forms.

According to paragraph 2 of Art. 8 of the Federal Law “On the Financial Basis of Local Self-Government in the Russian Federation,” local self-government bodies have the right to receive into the local budget the taxes provided for by the laws of the Russian Federation and the laws of its constituent entities from branches and representative offices whose head enterprises are located outside the territory of a given municipality.

Thus, branches, representative offices or other separate divisions of a legal entity that form a separate balance sheet and have a current account with a bank or other credit institution are independent tax payers, and for branches, representative offices and other separate divisions that do not have an independent balance sheet and current account, calculations for the calculation and payment of local taxes and fees are carried out by a legal entity (head enterprise).

If from the total volume of the tax base it is impossible to determine its size for each individual structural unit (branch, representative office, etc.), then the total amount of revenue from sales of products (works, services) by a legal entity is distributed among structural units. The basis of the distribution is the number of citizens working in a given branch or representative office or the actual amount of wages accrued, and then the amount of tax is calculated from this share based on the rate approved by the local government body in the territory under its jurisdiction.

Based on the calculation, the parent company transfers the share of the accrued tax for each branch, in agreement with the executive authorities of the territories where the branches are located, to the appropriate budgets within the agreed time frame.

a) property tax for individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxable object;
b) land tax. The procedure for transferring tax revenues to the relevant budget is determined by land legislation;
c) registration fee from individuals engaged in entrepreneurial activities. The amount of the collection is credited to the budget at the place of their registration;
d) tax on the construction of industrial facilities in the resort area;
e) resort fee;
f) fee for the right to trade. The fee is established by district, city (without regional division), district (in the city), township, and rural government bodies. The fee is paid by purchasing a one-time coupon or temporary patent and is fully credited to the appropriate budget;
g) targeted fees from citizens and enterprises, institutions, organizations, regardless of their organizational and legal forms, for the maintenance of the police, for the improvement of territories and other purposes.
The rate of fees per year cannot exceed one percent of the 12 minimum monthly wages established by law for an individual, and for a legal entity - one percent of the annual wage fund, calculated based on the minimum monthly wage established by law.
Rates in cities and districts are set by the relevant government bodies, and in towns and rural settlements - at meetings and gatherings of residents;
h) advertising tax. The tax is paid by legal entities and individuals advertising their products at a rate not exceeding 5 percent of the cost of advertising services;
i) tax on the resale of cars, computer equipment and personal computers. The tax is paid by legal entities and individuals reselling these goods at a rate not exceeding 10 percent of the transaction amount;
j) collection from dog owners. The fee is paid by individuals who have dogs in cities (except for service dogs), in an amount not exceeding 1/7 of the minimum monthly wage per year established by law;
k) license fee for the right to trade in wine and vodka products. The fee is paid by legal entities and individuals selling wine and vodka products to the population in the amount of: from legal entities - 50 legal minimum monthly wages per year, individuals - 25 legal minimum monthly wages per year. When trading by these persons from temporary retail outlets serving evenings, balls, festivities and other events - half the minimum monthly wage established by law for each day of trading;
l) license fee for the right to conduct local auctions and lotteries. The fee is paid by their organizers in an amount not exceeding 10 percent of the value of the goods declared for the auction or the amount for which lottery tickets were issued;
m) fee for issuing a warrant for an apartment. The fee is paid by individuals upon receipt of the right to occupy a separate apartment in an amount not exceeding 3/4 of the minimum monthly wage established by law, depending on the total area and quality of housing;
o) fee for parking vehicles. The fee is paid by legal entities and individuals for parking cars in places specially equipped for these purposes in the amounts established by local government authorities;
n) fee for the right to use local symbols. The fee is paid by manufacturers of products on which local symbols are used (coats of arms; types of cities, localities, historical monuments, etc.), in an amount not exceeding 0.5 percent of the cost of products sold;
p) fee for participation in races at hippodromes. The fee is paid by legal entities and individuals who exhibit their horses in competitions of a commercial nature, in the amounts established by the local government authorities in whose territory the hippodrome is located;
c) fee for winnings at races. The fee is paid by persons who win a betting game at the hippodrome in an amount not exceeding 5 percent of the winning amount;
r) collection from persons participating in betting games at the hippodrome. The fee is paid in the form of a percentage supplement to the fee established for participation in the game, in an amount not exceeding 5 percent of this fee;
s) collection from transactions carried out on exchanges, with the exception of transactions provided for by legislative acts on the taxation of transactions with securities. The fee is paid by the participants in the transaction in an amount not exceeding 0.1 percent of the transaction amount;
f) fee for the right to conduct film and television filming. The fee is paid by commercial film and television organizations that produce filming, requiring local government bodies to carry out organizational measures (deployment of police squads, cordoning off the filming area, etc.), in amounts established by local government bodies;
x) fee for cleaning the territories of populated areas. The fee is paid by legal entities and individuals (owners of buildings) in the amount established by local government authorities.
2. The taxes specified in subparagraphs “a” - “c” of paragraph 1 of this article are established by legislative acts of the Russian Federation and are levied throughout its territory. At the same time, the specific rates of these taxes are determined by legislative acts of the republics within the Russian Federation or decisions of state authorities of territories, regions, autonomous regions, autonomous districts, districts, cities and other administrative-territorial entities, unless otherwise provided by a legislative act of the Russian Federation.
3. The taxes specified in subparagraphs “d” and “e” of paragraph 1 of this article may be introduced by district and city government bodies on whose territory the resort area is located. The amounts of tax payments are credited to the district budgets of districts and city budgets of cities.
In rural areas, the amount of tax payments is credited in equal shares to the budgets of rural settlements, towns, cities of regional subordination and to the district budgets of districts, regional, regional budgets of territories and regions on whose territory the resort area is located.
4. Taxes and fees provided for in subparagraphs “h” - “x” of paragraph 1 of this article may be established by decisions of district and city government bodies.
Amounts of payments for taxes and fees are credited to the district budgets of districts, city budgets of cities or, by decision of district and city government bodies, to the district budgets of districts (in cities), budgets of towns and rural settlements.
Chapter III. FINAL PROVISIONS