A joint meeting of the Expert Council under the Commissioner for the Protection of the Rights of Entrepreneurs in the Moscow Region and the Interdepartmental Working Group on the Protection of the Rights of Entrepreneurs of the Prosecutor's Office of the Moscow Region devoted to land control issues was held in the regional Government House.

Representatives of federal and regional departments discussed the effectiveness of land control, interdepartmental cooperation and law enforcement practice in this area. For their part, public business associations have made proposals to improve cooperation between the business community and public authorities.

"We must work out a certain mechanism how, from the point of view of the state and from the point of view of business, to make the use of all land plots, not only agricultural land, more efficient so that they can bring greater profits and returns both for business and for society and the state as a whole," said the Business Ombudsman Vladimir Golovnev.

Thus, according to the regional tax service, the number of objects of taxation by land tax is over 3.4 million, of which 180 thousand are legal entities. The amount of taxes paid to the budget amounted to more than 36 billion rubles. During the tax period of 2023, the tax authorities of the Moscow Region provided land tax benefits for more than 1.4 million taxpayers in the amount of more than 7.9 billion rubles.

According to the current legislation, land tax rates cannot exceed 0.3% for certain types of land plots, for example, used in agriculture. For other land plots, the marginal tax rate is set at 1.5%.

In case of misuse, the rate increases fivefold. As part of the interaction between the state land supervision authorities for 2023, the land tax at the rate of 1.5% was calculated in respect of 2,592 land plots for a total amount of 153 million rubles.

The largest number of such land plots in Mozhaisk city district is 480 units in the amount of 7.3 million rubles, Klin city district – 428 units in the amount of 9.8 million rubles, Ramensky city district – 213 units in the amount of 7 million rubles, Shakhovskaya city district – 162 units in the amount of 3.2 million rubles. Losino-Petrovsky city district – 142 units in the amount of 8.6 million rubles, Taldomsky cyti district – 130 units  in the amount of 4.7 million rubles.

The smallest number in Krasnogorsk and Zhukovsky city district for 1 violation; Orekhovo-Zuyevo, Lukhovitsy, Zheleznodorozhny and Dzerzhinsky city district- for 2 violations.

If in the reporting tax period the taxpayer eliminated violations of land legislation previously identified by the Goszemnadzor authorities, and the tax authorities calculated the tax on the land plot based on the tax rate equal to 1.5%. The taxpayer may apply both to the Goszemnadzor authorities to transfer the specified information to the tax authorities, and directly to the tax authorities.

When a taxpayer applies to the tax authorities, the latter will independently send a clarifying request to the Goszemnadzor authorities.

"The ideology of interaction between the state and business is as follows: it is necessary to increase our efficiency — both the state and business. Both sides should be interested in this, especially in the extremely difficult current geopolitical conditions" – the Prosecutor of the Moscow Region Sergei Sabaturin summed up the meeting.