Clause 7 of Article 378.2 of this Code. In which case do not pay property tax on real estate used in chamber activities
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depends on the property, but for the release of physical. a person needs to become an IP in special mode: USN
3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in respect of income derived from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, and also on income taxable at tax rates stipulated by paragraphs 2 and 5 of Article 224 of this Code), the tax on property of individuals (in relation to property used for entrepreneurial activity, with the exception of objects of taxation on property tax of 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 in paragraph two of paragraph 10 of Article 378.2 of this Code).
The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay ... tax on property of individuals (in relation to property used for entrepreneurial activities subject to a single tax, with the exception of taxable property tax on individuals included in the list determined in accordance with with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).
10. The application of the patent system of taxation by individual entrepreneurs provides for their release from the obligation to pay:
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2) property tax of individuals (in terms of property used in carrying out types of entrepreneurial activities in respect of which the patent system of taxation is applied, with the exception of objects of taxation on property tax of 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 in paragraph two of paragraph 10 of Article 378.2 of this Code).
an exception if your property is included in the list of real estate objects for which the tax base is defined as the cadastral value
Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to certain objects of real estate
1. The tax base is determined taking into account the features established by this article, as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, public catering and consumer services or which are actually used for the placement of offices, retail facilities, catering and consumer services;7. The authorized executive body of a constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is defined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority in the constituent entity of the Russian Federation;3) places the list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunication network “Internet”.
1. The tax base is determined taking into account the features established by this article, as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, public catering and consumer services or which are actually used for the placement of offices, retail facilities, catering and consumer services;
3) real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential buildings and residential premises, not recorded on the balance sheet as fixed assets in the manner established for accounting.
2. The law of the subject of the Russian Federation, establishing the specifics of determining the tax base based on 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 the subject of the Russian Federation approves in the established procedure the results of determining the cadastral value of objects real estate.
After the adoption of the law referred to in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article as their average annual value is not allowed.
3. For the purposes of this article, a separate business non-residential building (structure, structure) is recognized as an administrative and business center, the premises in which belong to one or more owners and which meets at least one of the following conditions:
2) a building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes, if the purpose, authorized use or name of the premises with a total area of \u200b\u200bnot less than 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (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 lots);
the actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for hosting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
2) a building (structure, construction) is intended for use or actually used for the purpose of placing retail facilities, public catering facilities and (or) consumer services. Wherein:
a building (structure, construction) is recognized as intended for use in order to place commercial facilities, public catering facilities and (or) consumer services, if the purpose, 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, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate provides for the placement of shopping facilities, public catering facilities and (or) consumer services;
the actual use of a building (structure, structure) in order to accommodate shopping facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of shopping facilities, public catering and (or) consumer services.
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 as an administrative and business center, as well as a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously for business, administrative or commercial purposes, as well as for the location of shopping facilities, catering facilities and (or) consumer services.
For the purposes of this paragraph:
a building (structure, construction) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services, if the purpose, permitted use or name of premises with a total area at least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate or documents of technical accounting (inventory) of such real estate provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking), retail facilities, catering facilities and (or) consumer services;
the actual use of a building (structure, structure) at the same time both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of the total area of \u200b\u200bthis building (structure, constructions) for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots), retail facilities, public catering facilities and (or) consumer services.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located, but the cadastral value of such premises is not determined, the tax base for this premises is determined as the share of the cadastral value of the building, in which is the premises corresponding to the share, which is the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building.
7. The authorized executive body of a constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is defined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority in the constituent entity of the Russian Federation;
3) places the list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunication network “Internet”.
8. The composition of the information to be included in the list, the format and the procedure for their submission in electronic form to the tax authority in the constituent entity of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the supreme executive body of state power of the subject of the Russian Federation.
10. The real estate objects identified during the tax period specified in subparagraphs 1 and 2 of paragraph 1 of this article that are not included in the list as of January 1 of the year of the tax period shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.
If the immovable property is formed as a result of the division of the immovable property or other actions in accordance with the legislation of the Russian Federation with immovable property included in the list as of January 1 of the tax year, the newly formed immovable property is subject to its criteria, provided for by this article, before inclusion in the list, it is subject to taxation at the cadastral value determined on the day the information is entered in the Unified State Register of Real Estate that is the basis for determining the cadastral value of such an object.
11. A person keeping records of the common property of partners is obliged to notify no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (joint activity agreement), an investment partnership agreement in addition to the information provided for in Article 377 of this Code, information on the cadastral value of real estate constituting the joint property of partners, as of January 1 of the year, which is the tax period.
12. The calculation of the tax amount and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment of tax is calculated at the end of the reporting period as one fourth of the cadastral value of the property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;
2) if the cadastral value of an immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article has been determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the tax amount (amount of advance payment of tax) for the current tax period in relation to this real estate property 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 an immovable property 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 determination of the tax base and the calculation of the amount of tax (advance payment amount tax) for the current tax period in relation to this property is carried out on the basis of the cadastral value determined on the day the information is entered into the Unified State Register of Real Estate that is the basis for determining the cadastral value of such an object;
3) an immovable property is subject to taxation from the owner of such an object or from an organization that owns such an object under the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.
13. The organization with respect to real estate objects, the tax base for which is defined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in an amount defined as the product of the tax rate applicable in the territory the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. In the event that the cadastral value is not determined for the immovable property referred to in subparagraph 3 of paragraph 1 of this article, the tax base is taken to be zero for the indicated immovable property.
15. A change in the cadastral value of a taxable item during a tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a taxable object due to a change in the qualitative and (or) quantitative characteristics of this taxable object is taken into account when determining the tax base from the day the information that constitutes the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.
In the case of a change in the cadastral value of the object of taxation due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value in connection with the correction of errors made in determining the cadastral value, by revising the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or the court’s decision in case of inaccuracy of the information used in determining the cadastral value, the information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date the information on the variable cadastral value is applied for tax purposes .
If the cadastral value of the object of taxation is changed based on the establishment of its market value according to the decision of the dispute resolution commission on the results of the cadastral value determination or court decision, the cadastral value information established by the decision of the said commission or the court decision made in the Unified State Register of Real Estate is taken into account when determining tax base from the date of commencement of application for tax purposes the cadastral value, which is the subject of the dispute.
Commentary on Art. 378.2 of the Tax Code
Article 378.2 of the Tax Code of the Russian Federation defines the specifics of determining the tax base, calculating and paying tax in relation to certain objects of real estate.
In accordance with paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, the tax base is determined taking into account the features established by Art. 378.2 of the Tax Code of the Russian Federation, as the cadastral value of property, approved in the established manner, in relation to the following types of real estate recognized as an object of taxation:
a) administrative and business centers and shopping centers (complexes) and premises in them (paragraph 1, paragraph 1 of article 378.2 of the Tax Code of the Russian Federation).
Moreover, for the purposes of Ch. 30 of the Tax Code of the Russian Federation in accordance with paragraph 3 of Art. 378.2 of the Tax Code of the Russian Federation, an administrative and business center is a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
2) a building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes, if the purpose of the premises with a total area of \u200b\u200bat least 20% of the total area of \u200b\u200bthis building (structure, structure) in accordance with the cadastral passports of the respective real estate objects or technical accounting documents ( inventory) of such real estate includes the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots); the actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20% of its total area for hosting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
And according to paragraph 4 of Art. 378.2 of the Tax Code for the application of Ch. 30 of the Tax Code of the Russian Federation, a commercial center (complex) is a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;
2) the building (structure, structure) is intended for use or actually used for the purpose of placing shopping facilities, public catering facilities and (or) consumer services. At the same time, a building (structure, construction) is recognized as intended for use in order to place retail facilities, public catering facilities and (or) consumer services, if the purpose of the premises with a total area of \u200b\u200bat least 20% of the total area of \u200b\u200bthis building (structure, structure) in accordance with cadastral passports of the respective real estate objects or documents of technical accounting (inventory) of such real estate objects provides for the placement of trade objects, public catering facilities and (or ) Public service facilities; the actual use of a building (structure, structure) in order to accommodate shopping facilities, public catering facilities and (or) consumer services is recognized as using at least 20% of its total area for the placement of shopping facilities, public catering facilities and (or) consumer services.
In this case, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20% of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services ( Clause 5, Article 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 or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail, public catering and consumer services (paragraph 2, paragraph 1 of article 378.2 of the Tax Code).
The cadastral passport of an immovable property is an extract from the state cadastre of real estate containing unique characteristics of the immovable property, and also, depending on the type of immovable property, other stipulated by the Federal Law of July 24, 2007 N 221-ФЗ “On the State Real Estate Cadastre” (hereinafter - the Law N 221-ФЗ) information about the property;
c) 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 real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions. In this case, if the cadastral value has not been determined for the immovable property specified in this case, the tax base is taken to be zero for the indicated immovable property (Clause 14 of Article 378.2 of the Tax Code of the Russian Federation);
d) residential buildings and residential premises that are not recorded on the balance sheet as the main objects
funds in the manner prescribed for accounting.
The law of the subject of the Russian Federation, establishing the specifics of determining the tax base based on the cadastral value of the above objects of real estate, can be adopted only after the approval by the subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate.
After the adoption of such a law, the transition to the determination of the tax base in respect of objects of the above real estate as their average annual value is not allowed.
In accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, the authorized executive body of the constituent entities of the Russian Federation, not later than the 1st day of the next tax period for property tax of organizations, shall determine for this tax period a list of real estate objects specified in paragraphs. 1 and 2 p. 1 art. 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 in 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 telecommunication network Internet.
The composition of the information to be included in the list, the format and the procedure for sending them in electronic form to the tax authority in the constituent entity of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.
Until the federal executive body authorized to control and supervise taxes and fees has determined the composition of information, the composition of the information to be included in the relevant list is determined by the supreme executive government body of the constituent entity of the Russian Federation in consultation with the federal executive body authorized to control and supervision in the field of taxes and fees (Clause 1, Article 4 of the Federal Law of November 2, 2013 N 307-ФЗ “On Amendments to Article 12 of Part One and Chapter 30 of Part T swarm of the Russian Federation Tax Code "(hereinafter - the Law N 307-FZ)).
Currently, the provisions of paragraph 1 of Art. 4 of Law N 307-ФЗ do not apply, since the Composition of the specified information is determined by Order of the Federal Tax Service of Russia of November 28, 2014 N MMV-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 Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value, and on approval of the Format for their submission in electronic form” ( Letter of the Federal Tax Service of Russia dated January 16, 2015 N BS-19-11 / 9).
In view of the above if, in accordance with paragraph 2 of Art. 378.2 of the Tax Code of the Russian Federation in a constituent entity of the Russian Federation, a regional law was adopted establishing the specifics of determining the tax base from 2014 on the basis of the cadastral value of real estate objects specified in paragraphs. 1 and 2 p. 1 art. 378.2 of the Tax Code of the Russian Federation, real estate was subject to taxation at the cadastral value, provided that they were included in the list of real estate located on the official website, no later than January 1, 2014.
Thus, starting from January 1, 2014, taxpayers who own the property referred to in paragraphs. 1 and 2 p. 1 art. 378.2 of the Tax Code of the Russian Federation, objects must tax real estate objects at the cadastral value if they enter into force in the subject of the Russian Federation in relation to the tax period of 2014 of the relevant regulatory legal act and include a specific object in the list determined by the authorized executive body of the subject of the Russian Federation.
If the property does not meet the conditions specified in paragraphs 3 - 5 of Art. 378.2 of the Tax Code, the provisions of Article 378.2 of the Tax Code of the Russian Federation should not be applied to this object (Letter of the Ministry of Finance of Russia dated February 17, 2014 N 03-05-05-01 / 6376).
Note that in the framework of the powers granted to the constituent entities of the Russian Federation, clause 3 of Article 12 and clause 2 of article 372 of the Tax Code of the Russian Federation, the Law of Moscow of November 20, 2013 N 63 “On Amendments to the Law of the City of Moscow of November 5, 2003 N 64“ On the tax on property of organizations ”was adopted, establishing from January 1, 2014 the features of the definition tax base for property tax of organizations based on the cadastral value of real estate objects specified in paragraphs. 1 and 2 p. 1 art. 378.2 of the Tax Code.
In order to implement the said Law of Moscow in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, an authorized body of the Russian Federation is obligated in conjunction with the provisions of paragraphs 3 - 5 and 9 of Art. 378.2 of the Tax Code of the Russian Federation to determine the list of real estate objects referred to in paragraphs. 1 and 2 p. 1 art. 378.2 of the Tax Code, in respect of which the tax base is determined as their cadastral value.
The Moscow Government approved the 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-ПП).
Further, by the Decree of the Government of Moscow of November 28, 2014 N 700-PP “On the definition of the List of real estate objects, in respect of which the tax base is determined as their cadastral value”, the List of real estate objects (buildings, structures 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 the tax on property of organizations”.
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 in which the premises belonging to the owner is located, but the cadastral value of such premises is not determined, the tax base for this premises is determined as the fraction of the cadastral value of the building in which a room corresponding to the share that constitutes the area of \u200b\u200bthe room in the total area of \u200b\u200bthe building (hereinafter - the share of the cadastral value of the room).
In view of the foregoing, if the building is included in the List of real estate objects approved by the Government of Moscow, then this real estate is subject to taxation on the basis of the tax base determined in accordance with clause 2 of Article 375 of the Tax Code 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) determines the tax base for the tax on property of organizations in accordance with Art. 378.2 of the Tax Code of the Russian Federation in the above order - based on the cadastral value of the building (or the share of the cadastral value of premises owned by organizations).
As for real estate objects that are not included in the List of real estate objects approved by the Government of Moscow, from the provisions of paragraph 12 of Art. 378.2 of the Code, it follows that if the cadastral value of an immovable property was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the indicated immovable property is not included in the list of immovable property as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (advance payment of tax) for the current tax period in relation to this property is carried out in the manner prescribed by Chapter. 30 of the Tax Code, excluding the provisions of Article 378.2 of the Tax Code.
Consequently, the tax base in relation to the real estate objects on the balance sheet of the organization, not named in the specified list of real estate objects, is determined in the manner prescribed by paragraph 1 of Art. 375 of the Tax Code of the Russian Federation, that is, based on the book value (residual) value of real estate objects (Letter of the Ministry of Finance of Russia of February 26, 2014 N 03-05-05-01 / 8053).
Based on the provisions of paragraph. 6 Article. 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 in which the premises that are the object of taxation is located, but the cadastral value of such premises is not determined, the tax base for this premises is determined as the share of the cadastral the value of the building in which the premises are located, corresponding to the share of the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building, as follows:
Cadastral value \u003d Cadastral value x (Non-residential Area: Total Area).
non-residential value of the building
In accordance with paragraph 12 of Art. 378.2 of the Tax Code of the Russian Federation, the calculation of the amount of tax and advance payments of tax on property with respect to which the tax base is defined as its cadastral value, is carried out in the manner provided for in Art. 382 of the Tax Code of the Russian Federation, taking into account the following features:
1) the amount of the advance payment of tax is calculated at the end of the reporting period as 1/4 of the cadastral value of the property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;
2) if the cadastral value of an immovable property was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the indicated immovable property is not included in the list as of January 1 of the year of the tax period, determination of the tax base and Calculation of the tax amount (advance payment of tax) for the current tax period in relation to this real estate property is carried out in the manner prescribed by Ch. 30 of the Tax Code, excluding the provisions of Article 378.2 of the Tax Code of the Russian Federation;
3) an immovable property is subject to taxation by the owner of such an object, unless otherwise provided by art. Art. 378 and 378.1 of the Tax Code.
In accordance with paragraph 13 of Art. 378.2 of the Tax Code of the Russian Federation, an organization with respect to real estate objects, the tax base for which is defined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in an amount determined as the product of the tax rate that is valid for the territory of the respective constituent entity of the Russian Federation on which these real estate objects are located, and the cadastral value (1/4) of this property.
In accordance with paragraph 15 of Art. 378.2 of the Tax Code of the Russian Federation, changes in the cadastral value of objects of taxation during the tax period are not taken into account when determining the tax base in this and previous tax periods. Exception - the following cases:
a) a change in the cadastral value of objects of taxation as a result of the correction of a technical error made by the state cadastral registration authority when maintaining the state real estate cadastre. In this case, the change in the cadastral value of objects of taxation is taken into account when determining the tax base starting from the tax period in which such a technical error was made;
b) a change in cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or by a court decision in the manner established by art. 24.18 of the Federal Law of July 29, 1998 N 135-ФЗ “On Valuation Activities in the Russian Federation”. Information on the cadastral value established by the decision of the specified commission or court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revising the cadastral value is submitted, but not earlier than the date the cadastral value was submitted to the state real estate cadastre, which was the subject of the dispute.
Date of publication: 06/26/2015 12:50 (archive)
Office of the Federal Tax Service in the Ryazan Region on the determination of the type of actual use of buildings (structures, structures) and premises for the purposes of tax on property of organizations, as well as on amendments to the List of real estate objects, the tax base for which is defined as the cadastral value, for the purposes of calculating the property tax of organizations, reports the following.
Article 378.2 of the Tax Code of the Russian Federation establishes the specifics of determining the tax base, calculating and paying tax in respect of certain real estate objects. The tax base is determined taking into account the peculiarities established by Article 378.2 of the Tax Code of the Russian Federation as the cadastral value of property approved in the established manner in relation to the following types of real estate recognized as an 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 or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, catering facilities and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
3) real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential buildings and residential premises, not recorded on the balance sheet as fixed assets in the manner established for accounting.
In this regard, we draw attention to the fact that paragraph 2 of Article 378.2 of the Tax Code of the Russian Federation determines that the law of a constituent entity of the Russian Federation establishes the specifics of determining the tax base based on the cadastral value in relation to real estate objects specified 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 the recognition of a property as an administrative and business center, shopping center (complex) are established by paragraphs 3 and 4 of Article 378.2 of the Tax Code.
According to paragraph 5 of Article 378.2 of the Tax Code of the Russian Federation, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or ) consumer services facilities.
Clause 9 of Article 378.2 of the Tax Code of the Russian Federation establishes that the type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of a constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises established by the federal executive body carrying out the functions of developing state policy and legal regulation in the field of property relations, in agreement with the Ministries tion of Finance of the Russian Federation.
In accordance with the transitional provisions of the Federal Law dated 02.11.2013 No. 307-FZ "On Amendments to Article 12 of the first part and Chapter 30 of the second part of the Tax Code of the Russian Federation" until it is established by the federal executive body performing the functions of developing state policy and regulatory legal regulation in the field of property relations, the procedure for determining the type of actual use of buildings (structures, structures) and premises, provided for by paragraph 9 of Article 378.2 of the Tax Code of the Russian Federation, establishing the type of fact The natural use of buildings (structures, structures) and premises is carried out in accordance with the procedure established by the regulatory legal act of the subject of the Russian Federation.
According to the letter of the Ministry of Economic Development of Russia dated 03.12.2014 No. D23i-4341, the Tax Code of the Russian Federation already contains criteria for determining the type of actual use of buildings (structures, structures).
Clause 7 of Article 378.2 of the Tax Code of the Russian Federation establishes that the authorized executive body of a constituent entity of the Russian Federation, no later than the 1st day of the next tax period for property tax of organizations, shall determine for this tax period a list of real estate objects specified only in subparagraphs 1 and 2 of paragraph 1 of article 378.2 of the Tax Code of the Russian Federation, sends it to the tax authorities at the location of the respective real estate objects and places it on its official website or on the official website of the subject of the Russian Federation in formation and telecommunication network of the Internet.
On the basis of subparagraph 2 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation, increased taxation of property of individuals is provided for objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code.
Thus, the Tax Code of the Russian Federation provides that the List of immovable property, the tax base for which is defined as the cadastral value, is subject to taxation purposes both with corporate property tax and property tax for individuals.
Article 5 of the Tax Code of the Russian Federation defines the procedure for the acts of legislation on taxes and fees in time, which applies to regulatory legal acts of executive authorities of the constituent entities of the Russian Federation.
According to the position of the Supreme Court of the Russian Federation, set out in paragraph 9 of the decision 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 a resolution of November 11, 1996 No. 781-II of the State Duma, the normative A legal act is a document issued in the prescribed manner by an authorized body of state power, a local government body or an official within its competence, aimed at establishing, amending or revoking rights regulations that are mandatory for an indefinite number of persons and designed for repeated application.
Given this, and also taking into account that the List of real estate objects is technical in nature and is necessary to inform the tax authorities and taxpayers about the application of the procedure for determining the tax base in relation to certain 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 of the Russian Federation real estate is not a regulatory legal act, and therefore the provisions of Article 5 of the Tax Code of the Russian Federation do not apply to it.
Since, by virtue of 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 executive body of the constituent entity of the Russian Federation, in the event of the erroneous inclusion of the real estate object in the List or any other technical errors, the said body is entitled to independently amend the List of objects immovable property, taking into account which in the corresponding tax period should be applied to the specified immovable property chapter 30 tions "property tax" and chapter 32 "Tax on personal property" of the Tax Code.
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated 01.06.2015 No. 03-05-04-01 / 31507.
Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to certain objects of real estate
(introduced by the Federal Law of 02.11.2013 N 307-ФЗ)
1. The tax base is determined taking into account the features established by this article, as the cadastral value of property, approved in the prescribed manner, in relation to the following types of real estate recognized as an 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 real estate objects or documents of technical accounting (inventory) of real estate includes the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail, public catering and household service;
3) real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as real estate objects 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, establishing the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, can be adopted only after the subject of the Russian Federation approves in the established order the results of determining the cadastral value of real estate .
After the adoption of the law specified in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article as their average annual value is not allowed.
3. For the purposes of this article, a separate business non-residential building (structure, structure) is recognized as an administrative and business center, the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
2) a building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
- a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes, if the purpose of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the cadastral passports of the respective real estate objects or technical accounting documents ( inventory) of such real estate provides for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
- the actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for hosting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;
2) the building (structure, structure) is intended for use or actually used for the purpose of placing shopping facilities, public catering facilities and (or) consumer services.
Wherein:
- a building (structure, structure) is recognized as intended for use in order to place retail facilities, public catering facilities and (or) consumer services, if the purpose of the premises with a total area of \u200b\u200bat least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with cadastral passports relevant real estate or documents of technical accounting (inventory) of such real estate provides for the placement of shopping facilities, catering facilities and (and i) public service facilities;
- the actual use of a building (structure, structure) in order to accommodate shopping facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of shopping facilities, public catering and (or) consumer services.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located, but the cadastral value of such premises is not determined, the tax base for this premises is determined as the share of the cadastral value of the building, in which is the premises corresponding to the share, which is the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building.
7. The authorized executive body of a constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is defined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authorities at the location of the respective real estate objects;
3) places the list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunication network "Internet".
8. The composition of the information to be included in the list is determined by the federal executive body authorized to control and supervise taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the federal executive body that exercises the functions of developing state policy and legal regulation in the field of property relations, in agreement with M Ministries of Finance of the Russian Federation.
10. The real estate objects identified during the tax period specified in subparagraphs 1 and 2 of paragraph 1 of this article that are not included in the list as of January 1 of the year of the tax period shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next taxable period.
11. A person keeping records of the common property of partners is obliged to notify no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (joint activity agreement), investment partnership agreement in addition to the information provided for in this Code, information on the cadastral value of real estate constituting the joint property of partners, as of January 1 of the year, which is a tax period.
12. The calculation of the tax amount and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment of tax is calculated at the end of the reporting period as one fourth of the cadastral value of the property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;
2) if the cadastral value of an immovable property was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the indicated immovable property is not included in the list as of January 1 of the year of the tax period, determination of the tax base and the calculation of the tax amount (advance payment of tax) for the current tax period in relation to this property is carried out in the manner prescribed by this chapter, excluding and the provisions of this article;
3) an immovable property is subject to taxation by the owner of such property, unless otherwise provided by this chapter.
13. The organization - the owner of real estate, the tax base for which is defined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of these real estate in the amount defined as the product of the tax rate applicable in the territory the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. In the event that the cadastral value is not determined for the immovable property referred to in subparagraph 3 of paragraph 1 of this article, the tax base is taken to be zero for the indicated immovable property.
For reference:
Article 14. The procedure for providing information entered into the state real estate cadastre (Federal Law of 24.07.2007 N 221-FZ (as amended on 07.23.2013) "On the State Real Estate Cadastre" (as amended and supplemented, effective 01.01. .2014)
Cadastral passport of the property It is an extract from the state cadastre of real estate containing unique characteristics of the property, as well as other information about the property provided for by this Federal Law, depending on the type of property. (Part Four as amended by Federal Law of December 21, 2009 N 334-ФЗ)»
1. The tax base is determined taking into account the features established by this article, as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate provides for the placement of offices, retail facilities, public catering and consumer services or which are actually used for the placement of offices, retail facilities, catering and consumer services;
3) real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential premises, garages, parking lots, construction in progress, as well as residential buildings, garden houses, farm buildings or structures located on land plots provided for personal subsidiary farming, gardening, gardening or individual housing construction.
2. The law of the subject of the Russian Federation, establishing the specifics of determining the tax base based on 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 the subject of the Russian Federation approves in the established procedure the results of determining the cadastral value of objects real estate.
After the adoption of the law referred to in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article as their average annual value is not allowed.
3. For the purposes of this article, a separate business non-residential building (structure, structure) is recognized as an administrative and business center, the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
2) a building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes, if the purpose, authorized use or name of the premises with a total area of \u200b\u200bnot less than 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (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 lots);
the actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for hosting offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).
4. For the purposes of this article, a shopping center (complex) is a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:
1) a building (structure, construction) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;
2) a building (structure, construction) is intended for use or actually used for the purpose of placing retail facilities, public catering facilities and (or) consumer services. Wherein:
a building (structure, construction) is recognized as intended for use in order to place commercial facilities, public catering facilities and (or) consumer services, if the purpose, 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, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate provides for the placement of shopping facilities, public catering facilities and (or) consumer services;
the actual use of a building (structure, structure) in order to accommodate shopping facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of shopping facilities, public catering and (or) consumer services.
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 as an administrative and business center, as well as a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously for business, administrative or commercial purposes, as well as for the location of shopping facilities, catering facilities and (or) consumer services.
For the purposes of this paragraph:
a building (structure, construction) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services, if the purpose, permitted use or name of premises with a total area at least 20 percent of the total area of \u200b\u200bthis building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate or documents of technical accounting (inventory) of such real estate provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking), retail facilities, catering facilities and (or) consumer services;
the actual use of a building (structure, structure) at the same time both for business, administrative or commercial purposes, and for the purpose of placing retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of the total area of \u200b\u200bthis building (structure, constructions) for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots), retail facilities, public catering facilities and (or) consumer services.
5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as using at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities.
6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located, but the cadastral value of such premises is not determined, the tax base for this premises is determined as the share of the cadastral value of the building, in which is the premises corresponding to the share, which is the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building.
7. The authorized executive body of a constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:
1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is defined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority in the constituent entity of the Russian Federation;
3) places the list on its official website or on the official website of the subject of the Russian Federation in the information and telecommunication network "Internet".
8. The composition of the information to be included in the list, the format and the procedure for their submission in electronic form to the tax authority in the constituent entity of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.
9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the supreme executive body of state power of the subject of the Russian Federation.
10. The real estate objects identified during the tax period specified in subparagraphs 1 and 2 of paragraph 1 of this article that are not included in the list as of January 1 of the year of the tax period shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.
If the immovable property is formed as a result of the division of the immovable property or other actions in accordance with the legislation of the Russian Federation with immovable property included in the list as of January 1 of the tax year, the newly formed immovable property is subject to its criteria, provided for by this article, before inclusion in the list, it is subject to taxation at the cadastral value determined on the day the information is entered in the Unified State Register of Real Estate that is the basis for determining the cadastral value of such an object.
11. A person keeping records of the common property of partners is obliged to notify no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (joint activity agreement), an investment partnership agreement in addition to the information provided for in Article 377 of this Code, information on the cadastral value of real estate constituting the common property of partners.
12. The calculation of the tax amount and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:
1) the amount of the advance payment of tax is calculated at the end of the reporting period as one fourth of the cadastral value of the property, multiplied by the corresponding tax rate;
2) if the cadastral value of an immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article has been determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the tax amount (amount of advance payment of tax) for the current tax period in relation to this real estate property 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 an immovable property 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 determination of the tax base and the calculation of the amount of tax (advance payment amount tax) for the current tax period in relation to this property is carried out on the basis of the cadastral value determined on the day the information is entered into the Unified State Register of Real Estate that is 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 determined, the determination of the tax base and the calculation of the tax amount (amount of advance payment of tax) for the current tax period in relation to these real estate objects the procedure provided for by this chapter without taking into account the provisions of this article;
13. The organization with respect to real estate objects, the tax base for which is defined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in an amount defined as the product of the tax rate applicable in the territory the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.
14. In the event that the cadastral value is not determined for the immovable property referred to in subparagraph 3 of paragraph 1 of this article, the tax base is taken to be zero for the indicated immovable property.
15. A change in the cadastral value of a taxable item during a tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a taxable object due to a change in the qualitative and (or) quantitative characteristics of this taxable object is taken into account when determining the tax base from the day the information that constitutes the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.
In the case of a change in the cadastral value of the object of taxation due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value in connection with the correction of errors made in determining the cadastral value, by revising the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or the court’s decision in case of inaccuracy of the information used in determining the cadastral value, the information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date the information on the variable cadastral value is applied for tax purposes .
If the cadastral value of the object of taxation is changed based on the establishment of its market value according to the decision of the dispute resolution commission on the results of the cadastral value determination or court decision, the cadastral value information established by the decision of the said commission or the court decision made in the Unified State Register of Real Estate is taken into account when determining tax base from the date of commencement of application for tax purposes the cadastral value, which is the subject of the dispute.