Clause 7 of Article 378.2 of this Code. In which case, the property tax for real estate used in chamber activities
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depends on the object of real estate, but to liberate Piz. The person needs to be an IP on the special service: USN
3. Application of a simplified taxation system individual entrepreneurs provides them with exemption from the obligation to pay income tax individuals (in relation to income received from business activities, with the exception of the tax paid from the income in the form of dividends, as well as from the income tax rates provided for by paragraphs 2 and 5 of Article 224 of this Code), the property of individuals (in relation to the property used for entrepreneurship activities, with the exception of tax facilities for property tax on individuals included in the list, determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for by paragraph by the second paragraph 10 of Article 378.2 of this Code).
Payment by individual entrepreneurs of a single tax provides for their exemption from the obligation to pay ... property taxes of individuals (in relation to the property used to carry out entrepreneurial activities taxable single tax, With the exception of tax objects, the property tax on individuals included in the list defined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for by paragraph by the second paragraph 10 of Article 378.2 of this Code).
10. The use of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:
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2) tax on individuals (in terms of property used in the implementation of business activities in respect of which the patent taxation system is applied, with the exception of tax objects on the property of individuals included in the list defined in accordance with paragraph 7 of Article 378.2 of this Code taking into account the features stipulated by paragraph by the second paragraph 10 of Article 378.2 of this Code).
exception If your property is entered into the list of objects real EstateFor whom the tax base is defined as cadastral value
Article 378.2. Features Definition tax base, calculus and paying tax against individual objects of real estate
1. The tax base is determined taking into account the peculiarities established by this article as the cadastral value of the property in relation to the following types of real estate recognized by the object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) ne. living spaces, appointment, allowed using or the name of which in accordance with the information contained in the Unified State Real Estate Register, or Documents of Technical Accounting (Inventory) Property Objects provides for the placement of offices, trading facilities, objects catering and domestic services or which are actually used to accommodate offices, trading facilities, catering facilities and domestic services;7. The authorized executive authority of the subject Russian Federation No later than the 1st number of the next tax period:
1) determines the list of real estate objects specified in subparagraphs 1 and 2 of clause 1 of this article for which the tax base is defined as cadastral value (hereinafter referred to as the list);
2) sends a list in electronic form in tax authority under the subject of the Russian Federation;3) places a list on its official website or on the official website of the subject of the Russian Federation in the Internet information and telecommunication network.
1. The tax base is determined taking into account the peculiarities established by this article as the cadastral value of the property in relation to the following types of real estate recognized by the object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the appointment, allowed using or the name of which in accordance with the information contained in the Unified State Real Estate Register, or Documents of Technical Accounting (Inventory) Property Objects provides for the placement of offices, trading facilities, public catering and domestic facilities or which are actually used to accommodate offices, shopping facilities, catering facilities and domestic services;
3) real estate objects of foreign organizations that are not working in the Russian Federation through permanent missions, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) Residential homes and residential premises not taken into account on the balance sheet as objects of fixed assets in the manner prescribed for accounting.
2. The law of the constituent entity of the Russian Federation establishes the characteristics of the determination of the tax base on the basis of cadastral value Real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article can be adopted only after approval by the subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate facilities.
After the adoption of the law specified in this paragraph, the transition to the definition of a tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual cost not allowed.
3. For the purposes of this article, an administrative and business center recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
2) The building (structure, structure) is intended for use or actually used for business, administrative or commercial purposes. Wherein:
the building (structure, structure) is recognized as intended for use in business, administrative or commercial purposes, if the appointment, permitted use or the name of the premises with a total area of \u200b\u200bat least 20 percent common Square This building (construction, structures) in accordance with the information contained in the Unified State Real Estate Register, or technical accounting documents (inventory) of such real estate objects provides for posting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking);
the actual use of the building (structure, structures) for business, administrative or commercial purposes is recognized to use at least 20 percent of its total area for offering and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking).
4. For the purposes of this article, a shopping center (complex) recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
2) The building (structure, construction) is intended for use or actually used to place trading facilities, catering facilities and (or) household service facilities. Wherein:
the building (structure, construction) is recognized as intended for use in order to place trading facilities, public catering facilities and (or) household service facilities, if the appointment, permitted use or the name of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (buildings, structures) In accordance with the information contained in the Unified State Real Estate Register, or technical accounting documents (inventory) of such objects of real estate provides for the placement of trading facilities, catering facilities and (or) household service facilities;
the actual use of the building (structure, structures) in order to place trading facilities, public catering facilities and (or) household service facilities recognizes the use of at least 20 percent of its total area to accommodate trading facilities, catering facilities and (or) household service facilities.
4.1. For the purposes of this article, a separate non-residential building (structure, structure), the premises in which belong to one or several owners is recognized simultaneously both an administrative and business center and a shopping center (complex), if such a building (structure, construction) is intended for use or actually used both in case of business, administrative or commercial purposes and in order to place trading facilities, catering facilities and (or) household service facilities.
For the purposes of this paragraph:
the building (structure, structure) is recognized as intended for use at the same time as for business, administrative or commercial purposes, and in order to place trading facilities, public catering facilities and (or) household service facilities, if the appointment, allowed use or the name of the premises with a total area At least 20 percent of the total area of \u200b\u200bthis building (structures, structures) in accordance with the information contained in the Unified State Real Estate Register, or technical accounting documents (inventory) of such real estate objects provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meeting, office equipment, parking), trading facilities, catering facilities and (or) household service facilities;
the actual use of the building (structure, structures) at the same time both for business, administrative or commercial purposes, and in order to place trading facilities, catering facilities and (or) household service facilities recognized to use at least 20 percent of the total area of \u200b\u200bthis building (structure, Constructions) for posting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking), shopping facilities, catering facilities and (or) household service facilities.
5. For the purposes of this article, actual use non-residential premises To accommodate offices, trading facilities, public catering facilities and (or) household service facilities, it is recognized to use at least 20 percent of its total area for placing offices, trading facilities, catering facilities and (or) household service facilities.
6. In case, in accordance with the legislation of the Russian Federation, the cadastral value of the building is determined, in which the place is located, which is the object of taxation, but at the same time the cadastral value of such a premises is not defined, the tax base for this premises is defined as the share of the cadastral value of the building, in Which is located, corresponding to the share that is the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st number of the next tax period:
1) determines the list of real estate objects specified in subparagraphs 1 and 2 of clause 1 of this article for which the tax base is defined as cadastral value (hereinafter referred to as the list);
2) directs a list in electronic form to the tax authority for the subject of the Russian Federation;
3) places a list on its official website or on the official website of the subject of the Russian Federation in the Internet information and telecommunication network.
8. The composition of information to be included in the list, the format and order of their direction in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized to control and oversight in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized body of the executive authority of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (buildings, structures) and premises established taking into account the provisions of paragraphs 3, 4, 5 of this article The highest executive body of the state of the constituent entity of the Russian Federation.
10. The objects of real estate identified during the tax period, indicated in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1, the tax period are subject to inclusion in the list determined by the authorized body of the executive authority of the constituent entity of the Russian Federation for the next Tax period, unless otherwise established by this clause.
In case the object of real estate is formed as a result of the section of the object of real estate or otherwise relevant to the legislation of the Russian Federation with real estate objects included in the list as of January 1, the tax period, said newly educated object of real estate, subject to conformity to its criteria, provided for in this article, before the inclusion of it in the list is subject to taxation on the cadastral value, determined on the day of the introduction into a single state Register Real estate information that is the basis for determining the cadastral value of such an object.
11. The person leading to the general property of comrades is obliged for tax purposes to report no later than the 20th day of the month following the reporting period, each participant in the contract of a simple partnership (agreement on joint activities), the agreement of the investment partnership in addition to the information provided for in Article 377 of this Code, information about the cadastral value of real estate constituting common property Comrades, as of January 1, a tax period.
12. The calculation of the tax amount and amounts of advance payments on property tax in relation to which the tax base is defined as its cadastral value, is carried out in the manner provided for in Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment payment is calculated after the reporting period as one fourth cadastral value of the real estate object as of January 1, which is a tax period multiplied by the appropriate tax rate;
2) if the cadastral value of the real estate object specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified object of real estate is not included in the list As of January 1, the tax period, the definition of the tax base and the calculation of the tax amount (the amount of advance payment tax) on the current tax period in relation to this object of real estate are carried out in the manner prescribed by this Chapter, without taking into account the provisions of this article;
2.1) In the event that the cadastral value of the real estate object specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the definition of the tax base and the calculation of the tax amount (the amount of the advance payment on the tax) on the current tax period in relation to this object of real estate are carried out on the basis of the cadastral value defined on the day of submission to the Unified State Real Estate Register of information that are the basis for determining the cadastral value of such an object;
3) The object of real estate is subject to taxation by the owner of such an object or from the organization who owns such an object on the principle of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.
13. Organization for real estate objects, the tax base for which is defined as cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate objects in the amount defined as a work tax rateacting on the territory of the relevant subject of the Russian Federation on which these objects of real estate, and cadastral value (one fourth cadastral value) of this property are located.
14. In case of real estate objects specified in subparagraph 3 of paragraph 1 of this article, the cadastral value is not defined, in relation to these real estate facilities, the tax base is accepted. equal to zero.
15. Changing the cadastral value of the tax object during the tax period is not taken into account when determining the tax base in this and the previous tax periodsunless otherwise provided by this clause.
Changes in the cadastral value of the taxation object due to changes in high-quality and (or) quantitative characteristics This object of taxation is taken into account when determining the tax base from the date of submission to the Unified State Register of Real Estate Information, which are the basis for determining cadastral value.
In the event of a change in the cadastral value of the taxation of the taxation due to the correction of a technical error in the information of the Unified State Register of Real Estate on the magnitude of the cadastral value, as well as in the event of a decrease in cadastral value due to the correction of errors made in the definition of cadastral value, the revision of the cadastral value by decision of the dispute review committee On the results of the definition of cadastral value or a court decision, in case of unreliability of information used in the definition of cadastral value, information about the changed cadastral value, made to the Unified State Register of Real Estate, are taken into account when determining the tax base from the date of commencement of the application for the purposes of taxation of information about the changing cadastral value .
In case of changes in the cadastral value of the tax object on the basis of the establishment of its market value by decision of the Commission on the consideration of disputes on the results of the definition of cadastral value or a court decision, information on the cadastral value established by the decision of this Commission or the court decision made to the Unified State Register of Real Estate is taken into account when determining Tax base Starting from the date of commencement of application for the purposes of taxation of cadastral value, which is a challenge.
Comment to Art. 378.2 NK RF
Article 378.2 of the Tax Code of the Russian Federation defines the features of the determination of the tax base, calculation and tax paying for individual objects of real estate.
In accordance with paragraph 1 of Art. 378.2 NK RF Tax base is determined taking into account the characteristics established by Art. 378.2 of the Tax Code of the Russian Federation, as the cadastral value of the property, approved in the prescribed manner, with respect to the following types of real estate recognized by the object of taxation:
(a) Administrative and business centers and shopping centers (complexes) and premises in them (PP. 1 of paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation).
At the same time in order of ch. 30 NK of the Russian Federation in accordance with paragraph 3 of Art. 378.2 of the Tax Code of the Russian Federation, the administrative and business center recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) Building (structure, construction) is located on land plot, one of the types of permitted use of which provides for the placement of office buildings of business, administrative and commercial purposes;
2) The building (structure, structure) is intended for use or actually used for business, administrative or commercial purposes. Wherein:
the building (structure, construction) is recognized as intended for use in business, administrative or commercial purposes, if the appointment of premises with a total area of \u200b\u200bat least 20% of the total area of \u200b\u200bthis building (buildings, structures) in accordance with the cadastral passports of relevant real estate facilities or technical accounting documents ( Inventory) such objects of real estate provides for posting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking); The actual use of the building (structure, structures) for business, administrative or commercial purposes is recognized as the use of at least 20% of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking).
And according to paragraph 4 of Art. 378.2 of the Tax Code of the Russian Federation for the use of ch. The 30 Tax Code of the Russian Federation, the shopping center (complex) is recognized separately worth the non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of trading facilities, catering facilities and (or) domestic services;
2) The building (structure, construction) is intended for use or actually used to place trading facilities, catering facilities and (or) household service facilities. At the same time, the building (structure, structure) is recognized as intended for use in order to place trading facilities, catering facilities and (or) household service facilities, if the appointment of premises with a total area of \u200b\u200bat least 20% of the total area of \u200b\u200bthis building (buildings, structures) in accordance with cadastral passports of the respective real estate objects or documents of technical accounting (inventory) such objects of real estate provides for the placement of trading facilities, catering facilities and (or) household services; The actual use of the building (structure, structures) in order to place trading facilities, public catering facilities and (or) household service facilities recognizes the use of at least 20% of its total area to accommodate trading facilities, catering facilities and (or) household service facilities.
At the same time, the actual use of non-residential premises for placing offices, trading facilities, catering facilities and (or) household service facilities recognizes the use of at least 20% of its total area for posting offices, trading facilities, catering facilities and (or) household service facilities ( paragraph 5 of Art. 378.2 of the Tax Code of the Russian Federation);
b) non-residential premises, the purpose of which in accordance with the cadastral passports of real estate objects or technical accounting documents (inventory) of real estate objects provides for the placement of offices, trading facilities, public catering facilities and domestic services or those are actually used to accommodate offices, trading facilities, catering facilities and domestic services (PP. 2 of paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation).
The cadastral passport of the real estate object is an extract from the State Cadastre of Real Estate, containing the unique characteristics of the real estate object, as well as depending on the type of real estate object other provided for by the Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre" (hereinafter - the law N 221-FZ) information about real estate object;
c) Objects of real estate of foreign organizations that are not working in the Russian Federation through permanent missions, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions. At the same time, in the case of real estate objects specified in this case, the cadastral value is not defined, in relation to these objects of real estate, the tax base is taken equal to zero (paragraph 14 of Art. 378.2 of the Tax Code of the Russian Federation);
d) residential buildings and residential premises not taken into account on the balance sheet as objects
funds in the manner prescribed for accounting.
The law of the constituent entity of the Russian Federation establishes the features of the determination of the tax base on the basis of the cadastral value of the above objects of real estate, can be adopted only after approval by the subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate facilities.
After the adoption of such a law, the transition to the definition of the tax base for the objects of the above real estate as their average annual cost is not allowed.
In accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, an authorized body of the executive authority of the constituent entities of the Russian Federation no later than the 1st day of the next tax period for the property tax of organizations determines the list of real estate objects specified in paragraphs. 1 and 2 p. 1 tbsp. 378.2 of the Tax Code of the Russian Federation (hereinafter - the list of real estate objects), sends this list in electronic form to the tax authority for the subject of the Russian Federation and places it on its official website or on the official website of the subject of the Russian Federation in the information and telecommunications Internet.
The composition of information to be included in the list, format and order of their direction in electronic form to the tax authority under the subject of the Russian Federation are determined by the federal executive body authorized to control and oversight in the field of taxes and fees.
Prior to the definition of the federal executive body authorized to control and oversight in the field of taxes and fees, the composition of information is made by the composition of information subject to the appropriate list, is determined by the highest executive body of the state of the constituent entity of the Russian Federation in coordination with the federal executive authority authorized by control and control and Supervision in the field of taxes and fees (paragraph 1 of Art. 4 Federal Law On November 2, 2013, N 307-FZ "On Amendments to Article 12 of Parts of the First and Chapter 30 of the second NK of the Russian Federation", (hereinafter - the law N 307-FZ)).
Currently, the provisions of paragraph 1 of Art. 4 of the law N 307-FZ do not work, since the composition of the indicated information is determined by the order of the Federal Tax Service of Russia of November 28, 2014 N MMB-7-11 / [Email Protected] "On determining the composition of information to be included in the list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the NC of the Russian Federation, in respect of which the tax base is defined as their cadastral value, and on the approval of the format of their presentation in electronic form" ( Letter of the Federal Tax Service of Russia of January 16, 2015 N BS-19-11 / 9).
Taking into account the above, in accordance with paragraph 2 of Art. 378.2 The Tax Code of the Russian Federation in the constituent entity of the Russian Federation adopted a regional law establishing the features of the determination of the tax base from 2014 based on the cadastral value of real estate objects specified in PP. 1 and 2 p. 1 tbsp. 378.2 of the Tax Code of the Russian Federation, then real estate facilities were subject to taxation on cadastral value, subject to inclusion in the list of real estate objects, posted on the official website, no later than January 1, 2014
Thus, starting from January 1, 2014, taxpayers who are owned specified in PP. 1 and 2 p. 1 tbsp. 378.2 of the Tax Code of the Russian Federation, objects should impose objects of real estate in cadastral value in the event of the entry into force in the subject of the Russian Federation in relation to the tax period of 2014, the relevant regulatory legal act and the inclusion of a specific object in a list defined by the authorized body of the executive authority of the constituent entity of the Russian Federation.
If the real estate object does not meet the conditions specified in paragraph 3 - 5 of Art. 378.2 NK of the Russian Federation, then the provisions of Art. 378.2 NK RF to this object should not be applied (the letter of the Ministry of Finance of Russia of February 17, 2014 No. 03-05-05-01 / 6376).
Note that within the framework of the authority provided to the subjects of the Russian Federation, paragraph 3 of Art. 12 and paragraph 2 of Art. The 372 Tax Code of the Russian Federation was adopted by the Law of Moscow dated November 20, 2013. N 63 "On Amendments to the Law of Moscow of November 5, 2003 N 64" On Property Tax ", which establishes from January 1, 2014, the features of the definition The tax base for the property tax of organizations based on the cadastral value of real estate objects specified in PP. 1 and 2 p. 1 tbsp. 378.2 NK RF.
In order to implement the specified law of Moscow in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, an authority obligated by the subject of the Russian Federation is obliged in relationship with the provisions of paragraph 3 - 5 and 9 of Art. 378.2 of the Tax Code of the Russian Federation to determine the list of real estate objects specified in PP. 1 and 2 p. 1 tbsp. 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is defined as their cadastral value.
The Government of Moscow adopted a list of real estate objects, for which the tax base is defined as their cadastral value, for 2014 (Resolution of the Moscow Government of November 29, 2013 N 772-PP).
In the future decree of the Government of Moscow dated November 28, 2014, N 700-PP "On the definition of a list of real estate objects, in respect of which the tax base is defined as their cadastral value" approved the list of real estate objects (buildings, buildings and structures) in respect of which The tax base is defined as their cadastral value, for 2015 and subsequent tax periods in accordance with Article 1.1 of the Law of Moscow of November 5, 2003 N 64 "On Property Tax".
In accordance with paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation, if in accordance with the legislation of the Russian Federation, the cadastral value of only the building is defined, in which the premises belonging to the owner is located, but at the same time the cadastral value of such a premises is not defined, the tax base for this premises is defined as the share of the cadastral value of the building in which the building in which is located The room corresponding to the share that constitutes the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building (hereinafter referred to as the share of the cadastral cost of the room).
Taking into account the above, if the building is included in the list of real estate objects approved by the Government of Moscow, this property object is subject to tax based on the tax base, determined in accordance with paragraph 2 of Art. 375 NK RF as the cadastral value of the entire building.
In this regard, the owner of the building (or the owners of the premises in the building) defines the tax base for the property tax of organizations in accordance with Art. 378.2 of the Tax Code of the Russian Federation in the above manner - based on the cadastral value of the building (or the shares of the cadastral value of the organizations owned by organizations).
As for real estate facilities that are not included in the list approved by the Government, the list of real estate objects, then from the provisions of paragraph 12 of Art. 378.2 It follows the code that if the cadastral value of the real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified object of real estate is not included in the list of real estate objects as of January 1 of the year The tax period, the definition of the tax base and the calculation of the tax amount (amount of the advance payment on tax) on the current tax period in relation to this object of real estate are carried out in the manner prescribed by ch. 30 NK RF, without taking into account the provisions of Art. 378.2 NK RF.
Consequently, the tax base in relation to the organization of real estate objects located on the balance sheet not named in the specified list of real estate objects is determined in the manner prescribed by paragraph 1 of Art. 375 Tax Code of the Russian Federation, that is, based on the book (residual) value of real estate objects (the letter of the Ministry of Finance of Russia dated February 26, 2014 No. 03-05-05-01 / 8053).
Based on the provisions of paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation it follows that if in accordance with the legislation of the Russian Federation, the cadastral value of the building is defined, in which the room is located, which is the object of taxation, but at the same time the cadastral value of such a premises is not defined, the tax base for this premises is defined as the share of cadastral The cost of the building in which the room is located corresponding to the share, which is the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building, as follows:
Cadastral value \u003d Cadastral X (non-residential area: total area).
non-residential cost building room building premises
In accordance with paragraph 12 of Art. 378.2 of the Tax Code of the Russian Federation, calculation of the tax amount and the amounts of advance payments for property in relation to which the tax base is defined as its cadastral value, is carried out in the manner prescribed by Art. 382 Tax Code, taking into account the following features:
1) the amount of advance payment payment is calculated after the reporting period as 1/4 of the cadastral value of the real estate object as of January 1, which is a tax period multiplied by the appropriate tax rate;
2) if the cadastral value of the real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or), the specified object of real estate is not included in the list as of January 1, the tax period, the definition of the tax base and The calculation of the tax amount (the amount of the advance payment on tax) on the current tax period in relation to this object of real estate is carried out in the manner prescribed by ch. 30 NK RF, without taking into account the provisions of Art. 378.2 of the Tax Code of the Russian Federation;
3) The object of real estate is subject to taxation by the owner of such an object, unless otherwise provided by Art. Art. 378 and 378.1 Tax Code of the Russian Federation.
In accordance with paragraph 13 of Art. 378.2 of the Tax Code of the Russian Federation Organization with respect to the objects of real estate, the tax base for which is defined as cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate facilities in the amount defined as a product of the tax rate acting on The territory of the relevant subject of the Russian Federation, on which these objects of real estate, and cadastral value (1/4) of this property are located.
In accordance with paragraph 15 of Art. 378.2 NK RF Changing the cadastral value of taxation objects during the tax period is not taken into account when determining the tax base in this and previous tax periods. Exception - the following cases:
a) Changes in the cadastral value of taxation objects due to the correction of a technical error made by the body carrying out state cadastral records in the conduct of the State Cadastre of Real Estate. Changing the cadastral value of taxation objects in this case is taken into account when determining the tax base, starting from the tax period, in which such technical error was allowed;
b) Changing the cadastral value by decision of the Commission on the consideration of disputes on the results of the definition of cadastral value or the court decision in the manner prescribed by Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation". Information about the cadastral value established by the decision of the specified commission or the court decision is taken into account when determining the tax base from the tax period in which the appropriate application for the revision of cadastral value is submitted, but not earlier the date of application in the State Cadastre of Cadastral Cost, which was the subject of challenging.
Publication date: 06/26/2015 12:50 (Archive)
Federal Office tax Service According to the Ryazan region on determining the type of actual use of buildings (buildings, structures) and premises for the property tax on the property of organizations, as well as amending the list of real estate objects, the tax base for which is defined as cadastral value for the purpose of calculating the tax on Property of organizations reports the following.
Article 378.2 of the Tax Code of the Russian Federation has established features of the determination of the tax base, calculation and tax paying for individual real estate facilities. The tax base is determined taking into account the characteristics established by Article 378.2 of the Tax Code of the Russian Federation, as the cadastral value of the property, approved in the prescribed manner, in relation to the following types of real estate recognized as the object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose of which in accordance with the cadastral passports of real estate objects or technical accounting documents (inventory) of real estate objects provides for the placement of offices, trading facilities, catering facilities and domestic services, or those are actually used to host offices, trading facilities, catering facilities and domestic services;
3) objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) Residential homes and residential premises not taken into account on the balance sheet as objects of fixed assets in the manner prescribed for accounting.
In this regard, we note that paragraph 2 of Article 378.2 of the Tax Code of the Russian Federation, it was determined that the law of the constituent entity of the Russian Federation establishes the features of the tax base on the basis of the cadastral value in relation to real estate objects indicated only in subparagraphs 1, 2 and 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation .
The conditions for recognizing the object of real estate by the administrative and business center, the shopping center (complex) are established by paragraphs 3 and 4 of Article 378.2 of the Tax Code of the Russian Federation.
According to paragraph 5 of Article 378.2 of the Tax Code of the Russian Federation, the actual use of non-residential premises to host offices, trading facilities, catering facilities and (or) household facilities recognizes the use of at least 20 percent of its total area for posting offices, trading facilities, catering facilities and (or ) Household service facilities.
Clause 9 of Article 378.2 of the Russian Federation, it was established that the type of actual use of buildings (buildings, structures) and premises is determined by the authorized body of the executive authority of the constituent entity in accordance with the procedure for determining the type of factual use of buildings (buildings, structures) and premises established by the federal executive authority carrying out functions public Policy and regulatory legal regulation in the field of property relations, in coordination with the Ministry of Finance of the Russian Federation.
In accordance with the transitional provisions of the Federal Law of 02.11.2013 No. 307-FZ "On Amendments to Article 12 of Parts of the First and Chapter 30 of the second Tax Code Of the Russian Federation "before establishing a federal executive body that performs functions to develop public policy and regulatory management in the field of property relations, the procedure for determining the type of actual use of buildings (structures, structures) and premises provided for in paragraph 9 of Article 378.2 of the Tax Code of the Russian Federation, The actual use of buildings (buildings, structures) and premises are carried out in the manner prescribed by the regulatory legal Act Subject of the Russian Federation.
According to a letter of the Ministry of Economic Development of Russia 03.12.2014 No. DV23I-4341, the Tax Code of the Russian Federation already contains the criteria for determining the type of actual use of buildings (buildings, structures).
Clause 7 of Article 378.2 of the Tax Code of the Russian Federation established that the authorized body of the executive power of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for the property tax of organizations determines the list of real estate objects indicated only in subparagraphs 1 and 2 of paragraph 1 of the article 378.2 of the Tax Code of the Russian Federation, sends it to the tax authorities at the location of the relevant real estate facilities and places on its official website or on the official website of the subject of the Russian Federation in the information and telecommunications Internet.
Based on subparagraph 2 of clause 2 of Article 406 of the Tax Code of the Russian Federation, an increased taxation of the property of individuals in terms of objects included in the list, defined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, is envisaged.
Thus, the Tax Code of the Russian Federation provides that the list of real estate objects, the tax base for which is defined as cadastral value, is subject to applying for tax purposes both by property of organizations and property tax.
Article 5 of the Tax Code of the Russian Federation defines the procedure for the action of acts of law on taxes and fees in time, which applies to the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation.
According to the position Supreme Court Of the Russian Federation, in paragraph 9 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of November 29, 2007 No. 48, and the State Duma of the Federal Assembly of the Russian Federation, set out in the decision of November 11, 1996 No. 781-II of the State Duma, the regulatory legal act is Published in the prescribed manner by an authorized body of state power, body local governments or an official within its competence a document aimed at establishing, changing or canceling legal norms, mandatory for an indefinite circle of individuals and designed for repeated use.
Considering this, as well as taking into account that the list of real estate objects is technical and is necessary for informing tax authorities and taxpayers on the application of the procedure for determining the tax base for individual real estate objects, the Ministry of Finance of Russia believes that the list of objects provided for in Article 378.2 of the Tax Code Real estate is not a regulatory legal act, therefore the provisions of Article 5 of the Tax Code are not applied to it.
Since paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, the obligation to determine the list of real estate objects is entrusted to the authorized body of the executive authority of the constituent entity of the Russian Federation, then in case of an erroneous inclusion of the real estate object in the specified list or assumptions of other technical errors, the specified body is entitled to make changes to the list of objects Real estate, including in the respective tax period, should be applied to the specified object of real estate provision of the provision of chapter 30 "Tax on the property of organizations" and chapter 32 "Tax on the property of individuals" of the NK RF.
Similar explanations are contained in the letter of the Ministry of Finance of Russia of 01.06.2015 No. 03-05-04-01 / 31507.
Article 378.2. Features of the determination of the tax base, calculation and tax paying for individual real estate facilities
(introduced by federal law of 02.11.2013 N 307-FZ)
1. The tax base is determined taking into account the characteristics established by this article as the cadastral value of the property approved in the prescribed manner for the following types of real estate recognized as the object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose of which, in accordance with the objects of real estate or documents of technical accounting (inventory), real estate objects provides for the placement of offices, trading facilities, catering facilities and domestic services or those are actually used to accommodate offices, trading facilities, catering facilities and domestic maintenance;
3) Objects of real estate of foreign organizations that are not working in the Russian Federation through permanent missions, as well as real estate facilities of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions.
2. The law of the subject of the Russian Federation, which establishes the features of determining the tax base on the basis of the cadastral value of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, can be accepted only after approval by the subject of the Russian Federation in the prescribed manner of the results of the definition of the cadastral value of real estate objects .
After the adoption of the law specified in this paragraph, the transition to the definition of a tax base for real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, as their average annual cost, is not allowed.
3. For the purposes of this article, an administrative and business center recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) the building (structure, structure) is located on the land plot, one of the types of permitted use of which provides for the placement of office buildings of business, administrative and commercial purposes;
2) The building (structure, structure) is intended for use or actually used for business, administrative or commercial purposes. Wherein:
- the building (structure, construction) is recognized as intended for use in business, administrative or commercial purposes, if the appointment of premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structures) in accordance with the cadastral passports of relevant real estate objects or technical accounting documents ( Inventory) such objects of real estate provides for posting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking);
- the actual use of the building (structure, structures) for business, administrative or commercial purposes is recognized to use at least 20 percent of its total area for offering and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking).
4. For the purposes of this article, a shopping center (complex) recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of trading facilities, catering facilities and (or) domestic services;
2) The building (structure, construction) is intended for use or actually used to place trading facilities, catering facilities and (or) household service facilities.
Wherein:
- the building (structure, structure) is recognized as intended for use in order to place trading facilities, catering facilities and (or) household service facilities, if the appointment of premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (buildings, structures) in accordance with the cadastral passports of the relevant objects of real estate or documents of technical accounting (inventory) of such objects of real estate provides for the placement of trading facilities, catering facilities and (or) household service facilities;
- the actual use of the building (structure, structures) in order to place trading facilities, public catering facilities and (or) household service facilities recognizes the use of at least 20 percent of its total area to accommodate trading facilities, catering facilities and (or) household service facilities.
5. For the purposes of this article, the actual use of non-residential premises to host offices, trading facilities, catering facilities and (or) household service facilities recognizes the use of at least 20 percent of its total area for posting offices, trading facilities, catering facilities and (or) Household service facilities.
6. In case, in accordance with the legislation of the Russian Federation, the cadastral value of the building is determined, in which the place is located, which is the object of taxation, but at the same time the cadastral value of such a premises is not defined, the tax base for this premises is defined as the share of the cadastral value of the building, in Which is located, corresponding to the share that is the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st number of the next tax period:
1) determines the list of real estate objects specified in subparagraphs 1 and 2 of clause 1 of this article for which the tax base is defined as cadastral value (hereinafter referred to as the list);
2) directs a list in electronic form to the tax authorities at the location of the respective real estate objects;
3) Posts a list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunications network "Internet".
8. The composition of information to be included in the list is determined by the federal executive body authorized to control and oversight in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized body of the executive authority of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (buildings, structures) and premises established taking into account the provisions of paragraphs 3, 4, 5 of this article The federal executive body engaged in the development of public policy and regulatory legal regulation in the field of property relations, in coordination with the Ministry of Finance of the Russian Federation.
10. The objects of real estate identified during the tax period, indicated in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1, the tax period are subject to inclusion in the list determined by the authorized body of the executive authority of the constituent entity of the Russian Federation for the next taxable period.
11. The person who takes accounting for the general property of comrades is obliged for tax purposes to report no later than the 20th day of the month following the reporting period, each participant in the contract of a simple partnership (agreement on joint activities), the agreement of the investment partnership in addition to the information provided for in this Code, Information about the cadastral value of real estate, which is a common property of comrades, as of January 1, which is a tax period.
12. The calculation of the tax amount and amounts of advance payments on property tax in relation to which the tax base is defined as its cadastral value, is carried out in the manner provided for in Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment payment is calculated after the reporting period as one fourth cadastral value of the real estate object as of January 1, which is a tax period multiplied by the appropriate tax rate;
2) if the cadastral value of the real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified object of real estate is not included in the list as of January 1, the tax period, the definition of the tax base and calculating the tax amount (the amount of an advance payment for tax) on the current tax period in relation to this object of real estate are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
3) the object of real estate is subject to taxation from the owner of such property, unless otherwise provided by this chapter.
13. Organization - the owner of real estate objects, the tax base for which is defined as cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate facilities in the amount defined as a product of the tax rate operating in the territory The corresponding subject of the Russian Federation, on which these objects of real estate, and cadastral value (one fourth cadastral value) of this property are located.
14. In case of real estate objects specified in subparagraph 3 of paragraph 1 of this article, the cadastral value is not defined, in relation to these objects of real estate, the tax base is taken equal to zero.
Reference:
Article 14. The procedure for the provision of information included in the State Cadastre of Real Estate (Federal Law of July 24, 2007 No. 221-FZ (Ed. Dated July 23, 2013) "On State Cadastre of Real Estate" (with amended and add., Evaluctable from 01.01 .2014)
Cadastral Property Object Passport It is an extract from the State Real Estate Cadastre containing the unique characteristics of the real estate object, as well as depending on the type of real estate object, information about the property provided for by this Federal Law. (Part fourth as amended by Federal Law dated December 21, 2009 N 334-FZ)»
1. The tax base is determined taking into account the peculiarities established by this article as the cadastral value of the property in relation to the following types of real estate recognized by the object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the appointment, allowed using or the name of which in accordance with the information contained in the Unified State Real Estate Register, or Documents of Technical Accounting (Inventory) Property Objects provides for the placement of offices, trading facilities, public catering and domestic facilities or which are actually used to accommodate offices, shopping facilities, catering facilities and domestic services;
3) real estate objects of foreign organizations that are not working in the Russian Federation through permanent missions, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential premises, garages, machine-places, objects of unfinished construction, as well as residential buildings, garden houses, economic structures or structures located on land plots provided for personal maintenance utility farm, gardening, gardening or individual housing construction.
2. The law of the subject of the Russian Federation, which establishes the features of determining the tax base on the basis of the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can be adopted only after approval by the subject of the Russian Federation in the prescribed manner of the results of the results of the cadastral value of objects real estate.
After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual cost is not allowed.
3. For the purposes of this article, an administrative and business center recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) the building (structure, structure) is located on the land plot, one of the types of permitted use of which provides for the placement of office buildings of business, administrative and commercial purposes;
2) The building (structure, structure) is intended for use or actually used for business, administrative or commercial purposes. Wherein:
the building (structure, structure) is recognized as intended for use in business, administrative or commercial purposes, if the appointment, permitted use or name of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structures) in accordance with the information contained in the Unified The State Real Estate Register, or technical accounting documents (inventory) of such real estate objects provides for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking);
the actual use of the building (structure, structures) for business, administrative or commercial purposes is recognized to use at least 20 percent of its total area for offering and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking).
4. For the purposes of this article, a shopping center (complex) recognizes a separate non-residential building (structure, structure), the premises in which belong to one or several owners and which corresponds to at least one of the following conditions:
1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of trading facilities, catering facilities and (or) domestic services;
2) The building (structure, construction) is intended for use or actually used to place trading facilities, catering facilities and (or) household service facilities. Wherein:
the building (structure, construction) is recognized as intended for use in order to place trading facilities, public catering facilities and (or) household service facilities, if the appointment, permitted use or the name of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (buildings, structures) In accordance with the information contained in the Unified State Real Estate Register, or technical accounting documents (inventory) of such objects of real estate provides for the placement of trading facilities, catering facilities and (or) household service facilities;
the actual use of the building (structure, structures) in order to place trading facilities, public catering facilities and (or) household service facilities recognizes the use of at least 20 percent of its total area to accommodate trading facilities, catering facilities and (or) household service facilities.
4.1. For the purposes of this article, a separate non-residential building (structure, structure), the premises in which belong to one or several owners is recognized simultaneously both an administrative and business center and a shopping center (complex), if such a building (structure, construction) is intended for use or actually used both in case of business, administrative or commercial purposes and in order to place trading facilities, catering facilities and (or) household service facilities.
For the purposes of this paragraph:
the building (structure, structure) is recognized as intended for use at the same time as for business, administrative or commercial purposes, and in order to place trading facilities, public catering facilities and (or) household service facilities, if the appointment, allowed use or the name of the premises with a total area At least 20 percent of the total area of \u200b\u200bthis building (structures, structures) in accordance with the information contained in the Unified State Real Estate Register, or technical accounting documents (inventory) of such real estate objects provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meeting, office equipment, parking), trading facilities, catering facilities and (or) household service facilities;
the actual use of the building (structure, structures) at the same time both for business, administrative or commercial purposes, and in order to place trading facilities, catering facilities and (or) household service facilities recognized to use at least 20 percent of the total area of \u200b\u200bthis building (structure, Constructions) for posting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking), shopping facilities, catering facilities and (or) household service facilities.
5. For the purposes of this article, the actual use of non-residential premises to host offices, trading facilities, catering facilities and (or) household service facilities recognizes the use of at least 20 percent of its total area for posting offices, trading facilities, catering facilities and (or) Household service facilities.
6. In case, in accordance with the legislation of the Russian Federation, the cadastral value of the building is determined, in which the place is located, which is the object of taxation, but at the same time the cadastral value of such a premises is not defined, the tax base for this premises is defined as the share of the cadastral value of the building, in Which is located, corresponding to the share that is the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building.
7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st number of the next tax period:
1) determines the list of real estate objects specified in subparagraphs 1 and 2 of clause 1 of this article for which the tax base is defined as cadastral value (hereinafter referred to as the list);
2) directs a list in electronic form to the tax authority for the subject of the Russian Federation;
3) Posts a list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunications network "Internet".
8. The composition of information to be included in the list, the format and order of their direction in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized to control and oversight in the field of taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized body of the executive authority of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (buildings, structures) and premises established taking into account the provisions of paragraphs 3, 4, 5 of this article The highest executive body of the state of the constituent entity of the Russian Federation.
10. The objects of real estate identified during the tax period, indicated in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1, the tax period are subject to inclusion in the list determined by the authorized body of the executive authority of the constituent entity of the Russian Federation for the next Tax period, unless otherwise established by this clause.
In case the object of real estate is formed as a result of the section of the object of real estate or otherwise relevant to the legislation of the Russian Federation with real estate objects included in the list as of January 1, the tax period, said newly educated object of real estate, subject to conformity to its criteria, As provided for by this article, until its inclusion in the list is subject to taxation on the cadastral value, determined on the day of the application to the Unified State Register of Real Estate Information, which is the basis for determining the cadastral value of such an object.
11. The person leading to the general property of comrades is obliged for tax purposes to report no later than the 20th day of the month following the reporting period, each participant in the contract of a simple partnership (agreement on joint activities), the agreement of the investment partnership in addition to the information provided for in Article 377 of this Code, information about the cadastral value of real estate, which makes up the common property of comrades.
12. The calculation of the tax amount and amounts of advance payments on property tax in relation to which the tax base is defined as its cadastral value, is carried out in the manner provided for in Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment of tax is calculated after the reporting period as one fourth cadastral value of the real estate object multiplied by the appropriate tax rate;
2) if the cadastral value of the real estate object specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified object of real estate is not included in the list As of January 1, the tax period, the definition of the tax base and the calculation of the tax amount (the amount of advance payment tax) on the current tax period in relation to this object of real estate are carried out in the manner prescribed by this Chapter, without taking into account the provisions of this article;
2.1) In the event that the cadastral value of the real estate object specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the definition of the tax base and the calculation of the tax amount (the amount of the advance payment on the tax) on the current tax period in relation to this object of real estate are carried out on the basis of the cadastral value defined on the day of submission to the Unified State Real Estate Register of information that are the basis for determining the cadastral value of such an object;
2.2) If the cadastral value of real estate objects specified in subparagraph 4 of paragraph 1 of this article is not defined, the definition of the tax base and the calculation of the tax amount (the amount of an advance payment on tax) on the current tax period in relation to these real estate objects is carried out in the procedure provided for by this chapter without taking into account the provisions of this article;
13. Organization in relation to objects of real estate, the tax base for which is defined as cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate facilities in the amount defined as a work of the tax rate operating in the territory The corresponding subject of the Russian Federation, on which these objects of real estate, and cadastral value (one fourth cadastral value) of this property are located.
14. In case of real estate objects specified in subparagraph 3 of paragraph 1 of this article, the cadastral value is not defined, in relation to these objects of real estate, the tax base is taken equal to zero.
15. Changing the cadastral value of the tax object during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this clause.
Changing the cadastral value of the tax object due to changes in qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into a single state register of real estate information that is the basis for determining cadastral value.
In the event of a change in the cadastral value of the taxation of the taxation due to the correction of a technical error in the information of the Unified State Register of Real Estate on the magnitude of the cadastral value, as well as in the event of a decrease in cadastral value due to the correction of errors made in the definition of cadastral value, the revision of the cadastral value by decision of the dispute review committee On the results of the definition of cadastral value or a court decision, in case of unreliability of information used in the definition of cadastral value, information about the changed cadastral value, made to the Unified State Register of Real Estate, are taken into account when determining the tax base from the date of commencement of the application for the purposes of taxation of information about the changing cadastral value .
In case of changes in the cadastral value of the tax object on the basis of the establishment of its market value by decision of the Commission on the consideration of disputes on the results of the definition of cadastral value or a court decision, information on the cadastral value established by the decision of this Commission or the court decision made to the Unified State Register of Real Estate is taken into account when determining Tax base Starting from the date of commencement of application for the purposes of taxation of cadastral value, which is a challenge.