Peculiarities of calculation and payment of land tax by medical organizations

Abstract

The article is devoted to the peculiarities of calculation and payment of land tax by medical organizations. The peculiarities of application of tax rates are considered, the peculiarities of application of benefits on this tax are disclosed. It was found out that the legislation provides a new format for interaction between land tax organizations and tax authorities to provide information on the amount of tax, and also canceled the provision of a declaration on this tax. Practical examples of determining the size of individual tax elements are considered, and an example of calculating the tax itself.