The Ministry of Taxes and Duties has reminded individuals of the deadlines for paying rent for state-owned land plots in 2023.
The Ministry of Taxes and Duties has reminded individuals of the deadlines for paying rent for state-owned land plots in 2023.
We asked Elena Baginskaya, Head of the Department for Taxation of Individuals of the Ministry of Taxes and Duties of the Republic of Belarus for Lepel District, to elaborate on this matter.
As Elena Nikolaevna explained, the procedure for determining, calculating, and paying rent for state-owned land plots is approved by Decree No. 160 of 12.05.2020 "On Rent for Land Plots in State Ownership".
The amount of annual rent for a land plot is determined by the local district executive committee when it is leased; the lease term is extended; the land plot lease agreement is amended to change the amount of annual rent for that land plot; and when a lease agreement for a land plot is concluded with the winner of an auction or the sole participant of a failed auction.
Rent is paid by citizens annually no later than November 15 of the year following the expired calendar year. The deadline for paying rent for 2022 is no later than November 15, 2023.
Tax authorities do not send payment notices to individuals for rent for state-owned land plots.
The amount of rent payable is indicated in the land plot lease agreement.
In accordance with the provisions of Decree No. 160, tax authorities control the completeness and timeliness of rent payments by citizens. When carrying out control, applying methods of ensuring rent payment and penalties, and collecting such rent and penalties, tax authorities exercise the rights and perform the duties established for tax control, application of methods of ensuring tax obligations, and collection of taxes, duties (levies) and penalties.
Failure to pay or incomplete payment of rent for the use of land plots by an individual, including one registered as an individual entrepreneur, entails liability established bylegislation for non-payment or incomplete payment of taxes, duties (fees).
For non-payment or incomplete payment by an individual entrepreneur of the amount of tax, duty (fee), a fine is imposed in the amount of 40 percent of the unpaid amount of tax, duty (fee), but not less than 2 base units (Part 1 of Article 14.4 of the Code of Administrative Offences).
For intentional non-payment or incomplete payment by an individual of the amount of tax, duty (fee), a fine is imposed in the amount of 40 percent of the unpaid amount of tax, duty (fee), but not less than 10 base units (Part 8 of Article 14.4 of the Code of Administrative Offences).