Евгений Шелест
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ФНС России разослала нижестоящим налоговым органам, осуществляющим администрирование земельного налога, для учета в работе письмо со ссылкой на Определение Конституционного Суда Российской Федерации от 8 ноября № 2725-О (письмо ФНС России от 17 декабря 2018 г. № БС-4-21/24467@ «О налогообложении дачных земельных участков коммерческой организации»). Согласно данному документу налогоплательщик может быть освобожден от начисления пени и штрафа, если он следовал разъяснениям органов по вопросам, относящимся к их компетенции.
Налоговая инспекция, проведя выездную налоговую проверку, доначислила юрлицу налоги, пени, штрафы, в том числе и по земельному налогу. Общество обжаловало решение налогового органа в суд, полагая, что выполнение письменных разъяснений о порядке исчисления и уплате налога, данных финансовым органом местного самоуправления, в любом случае освобождает налогоплательщика от начисления пени и штрафа по этому налогу на основании п. 8 ст. 75, подп. 3 п. 1 ст. 111 Налогового кодекса. По мнению юрлица, из разъяснений следовало, что принадлежащие ему земельные участки с разрешенным видом использования «для дачного хозяйства» («для дачного строительства») облагаются по пониженной ставке земельного налога 0,3% (абз. 4 подп. 1 п. 1 ст. 394 НК РФ).
Нужно ли подавать декларацию, если в ЕГРН нет сведений о кадастровой стоимости земли? Узнайте из материала «Декларация по земельному налогу» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
КС РФ отметил, что финансовые органы муниципальных образований могут давать только разъяснения относительно нормативных правовых актов соответствующего уровня. Но не касаясь вопросов, которые отражены в НК РФ и законодательстве субъекта Федерации. Органы местного самоуправления могут устанавливать размер налоговой ставки земельного налога, в том числе в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, животноводства или огородничества, садоводства, дачного хозяйства. Однако указанные органы не вправе определять условия отнесения тех или иных земельных участков к указанной категории и разъяснять, какие участки считаются приобретенными (предоставленными) для дачного хозяйства. При этом пониженная ставка, предусмотренная подп. 1 п. 1 ст. 394 НК РФ может применяться только физлицами и некоммерческими организациями, а на коммерческие она не распространяется. Это подтверждается судебной практикой.
КС РФ отказал организации в принятии жалобы к рассмотрению.
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