Increasing coefficient for the payment of land tax

[alexa]

Dear experts!

I would like to raise an important issue related to the calculation of land tax by organizations that own land plots and are eligible for preferential taxation.

Federal legislation provides for the possibility of applying a reduction coefficient in the calculation of taxes if the land is used for socially significant needs or is located in an area of environmental significance. However, sometimes it becomes necessary to make a larger down payment based on the market value of the site.

Is it legitimate to apply an increased coefficient to such organizations, taking into account the provisions of Articles 387 and 396 of the Tax Code of the Russian Federation? Can a rate increase be considered a discriminatory measure by local authorities?

Please share your opinion and examples of successful resolution of similar issues.

[ogbet]

The issue of calculating the land tax for organizations eligible for benefits is really important. Federal legislation provides for a number of reasons to reduce the tax burden on organizations that use land for socially significant purposes or are located in areas of special environmental status. However, practice shows that situations often arise when local authorities apply an increased coefficient when calculating advance payments, citing market estimates of land plots.

It is worth noting that Article 387 of the Tax Code of the Russian Federation establishes the authority of local governments to set tax rates within ranges defined by federal law. Article 396 regulates the procedure for calculating taxes, providing for the use of the cadastral value of land plots as the basis for calculating taxes.

Nevertheless, even within the framework of established legal norms, the problem of a fair distribution of the tax burden arises. The use of market indicators for the value of a land plot can significantly increase the tax burden on organizations, especially if we are talking about non-profit structures or social enterprises. This poses serious financial risks to them and creates unequal competition conditions among taxpayers.

Thus, the legality of raising land tax rates requires a thorough analysis of each specific case. The purpose and purpose of using land should be taken into account, since an unjustified increase in tax obligations may lead to a violation of the constitutional principles of equality of all before the law and the fairness of the tax system.

An example of successful practice in protecting taxpayers' rights are court decisions made in favor of organizations whose land plots were used exclusively for socially useful purposes. Such cases demonstrate the importance of the active participation of legal entities in protecting their legitimate interests by contacting the competent authorities and courts.

Therefore, each case should be considered individually, taking into account the specifics of the legal regime of specific territories and the specifics of the economic activities of enterprises. It is recommended that organizations receive timely advice from professional lawyers and monitor changes in legislation in order to avoid possible negative consequences of excessive tax claims.