Land tax declaration form, format and filling rules were updated by Federal tax authority order from 10.05.2017 N ММВ-7-21/327@.
The following line are removed from Land tax declaration:
Title page: OKVED
Section 2:
- Line 090 - Tax privilege code in the form of a tax-free amount
- Line 100 - Non-taxable amount (RUR) (clause 5 Article 391 of the Tax Code)
- Line 270 - The amount of the tax benefit (RUR) (paragraph 2 of Article 387 of the Tax Code)