The total land tax to be paid to the budget at the end of the tax period is determined as the difference between the tax total and the totals of advance tax payments that were estimated over the course of the tax period individually for every tax base. The tax and advance payments totals are calculated in the tax register journal.

To create a land tax declaration, these registers must be calculated and approved in the journal:

  • Land tax - ground areas– This register calculates the land tax amount for every fixed asset, based on the cadastral value with the tax benefits, coefficients, and land rates taken into account.

  • Land tax– This register summarizes the data and calculates the land tax amount based on RCOAD codes (National Classifier of Administrative and Territorial Subdivisions), budget classification codes (BCC), and land tax codes.

  1. Click Fixed assets> Common forms> Tax Register Journal.

  2. Press CTRL+N to create a new journal.

  3. In the Journal numberfield, enter the unique tax registry journal number. By default, this field displays the number from the number sequence set up in the Fixed Asset Parametersform.

  4. In the Period type, Period number, and Yearsfields, specify the period for which the journal will be created.

  5. Click Linesto create the periodic register journal lines.

  6. Click Yesin the Register journal generationdialog box to create register lines with the Not Calculatedstatus.

  7. Select the Land Tax - ground areasregister line, and then click Register calculation> Calculate current.

  8. Select the Land taxregister line, and then click Register calculation> Calculate current.

    Note Note

    After calculation, the status of the registers is displayed as Calculatedin the Statusfield.

  9. Select the Approvedcheck box to approve the register.

  10. In the Employeefield, view or modify the code of the employee who approved the register.

    Note Note

    Click Register linesto open the Register linesform to view the register lines after calculation.

  11. Press CTRL+S or close the form.

    Note Note

    When you create the journal for a year in the Land taxregister, the total of the advance payments that were paid for the previous accounting periods is calculated. If the journals for these periods were not created, the advance payments total for the previous accounting periods can be entered manually.

See Also