An act of inspection of buildings and structures: when it is needed and how to draw it up. The rights of the owner of non-residential premises during the demolition of the house Act of demolition of the structure sample
The protection of the rights of owners of residential premises is currently provided for by the current legislation.
As for rights of owners of non-residential premises
(offices, shops, pharmacies located in demolished buildings) - their rights are currently protected by the provisions of the Civil Code concerning the alienation of land for state or municipal needs (this is where we included the demolition of a house in connection with "renovation"):
In accordance with paragraph 3 of Art. 239.2 of the Civil Code of the Russian Federation
"Alienation of buildings, structures, premises located in such buildings, structures, construction in progress in connection with the seizure of a land plot for state or municipal needs is carried out according to the rules provided for the seizure of land plots for state or municipal needs".
In accordance with paragraph 6 of Art. 279 of the Civil Code of the Russian Federation, the terms, the amount of compensation and other conditions on which the seizure of a land plot for state or municipal needs is carried out are determined by an agreement on the seizure of the land plot and real estate objects located on it for state or municipal needs (hereinafter - the seizure agreement).
In the case of compulsory withdrawal, such conditions are determined by the court.
In accordance with Art. 56.9 Chapter VII.1 of the Land Code of the Russian Federation, dated 25.10.2001 N 136-FZ, the agreement on the seizure of real estate for state or municipal needs contains ... the amount and procedure for payment of compensation for real estate objects;
If there is the consent of the persons from whom immovable property is being seized, the agreement on the seizure of real estate may provide for the provision of other immovable property to them instead of the seized.
In this case, the agreement on the seizure of real estate shall indicate:
- the market value of real estate objects transferred or provided on the basis of ownership in exchange for seized real estate objects;
- the market value of other rights (for example, lease);
- the difference between the amount of compensation for the confiscated real estate and the market value of the transferred or provided in exchange for the real estate, the rights to them, the procedure for paying such a difference to the person from whom the real estate is confiscated.
Moreover, in accordance with Art. 56. 12 of the Labor Code of the Russian Federation, a court decision on the seizure of immovable property seized for municipal needs for the purpose of integrated development of the territory may be challenged in terms of the amount of compensation for seized real estate.
Thus, at present, when the property is seized, the payment of monetary compensation is due, and in the case of the owner's CONSENT, the provision of another living space to him in exchange for the withdrawn one, with the payment of the difference in value.
However, according to the draft federal law No. 120505-7 "On Amendments to the Law of the Russian Federation" On the Status of the Capital of the Russian Federation "and certain legislative acts of the Russian Federation in terms of establishing the specifics of renovating the housing stock in the capital of the Russian Federation - a city of federal significance Moscow (adopted by the State Duma in the first reading on April 20, 2017), now the owner of a non-residential premises located in an apartment building included in the decision on renovation is proposed by the authorized executive body of the city of Moscow or the fund to conclude an agreement defining the transfer of ownership of the non-residential premises in relation to one of the equivalent non-residential premises
owned by the city of Moscow or the fund.
Equivalent non-residential premises are non-residential premises located on the territory of the city of Moscow, the area of which is not less than the area of the vacated non-residential premises
.
In the event of unjustified evasion of the specified owner from concluding this agreement within more than sixty days from the date of sending him the draft of the specified agreement, the authorized executive body of the city of Moscow or the fund has the right to apply to the court with a request to compel the conclusion of an appropriate agreement that determines the transfer of ownership of the non-residential premises ...
It means that upon the adoption of the law, the rights of the owner of such premises will not be protected by anything
!
Now you can not claim a decent monetary compensation for your destroyed property.
One option for a room of the same size is offered, and you cannot refuse it.
Losses incurred during the move, upon termination of the lease, the difference in price between the old and the new (possibly much cheaper) premises is not compensated by anyone.
We see in this situation a fundamental violation of the rights of the owner guaranteed by the Constitution:
In accordance with Art. 35 of the Constitution of the Russian Federation,
- The right to private property is protected by law.
- Everyone has the right to own property, own, use and dispose of it both individually and jointly with other persons.
- No one can be deprived of his property except by a court decision. Compulsory alienation of property for state needs can be carried out only on condition of prior and equivalent compensation
The new draft law does not speak of equal compensation (equal value), but of some "equivalent" living space of the same size, which, as we understand, will be located in a different area of Moscow and there is no need to talk about equal cost.
In accordance with Art. 15 of the Constitution, the Constitution of the Russian Federation has supreme legal force, direct effect and is applied throughout the territory of the Russian Federation.
Laws and other legal acts adopted in the Russian Federation must not contradict the Constitution of the Russian Federation.
In this case, we are witnessing the adoption of a law that directly contradicts the Constitution of the Russian Federation.
Thus, we can say that any decisions of the courts on the compulsory conclusion of an agreement "determining the transfer of ownership of an equivalent living space" will entail immediate complaints to the Constitutional Court of the Russian Federation.
This will ultimately lead to the abolition of the provisions of the unconstitutional law and, as a consequence, the abolition of hundreds of court decisions.
Act on the Demolition of a Residential House Sample ’title =’ Act on the Demolition of a Residential House Sample ’/> In this regard, it should be noted that by the resolution of the State Construction Committee of Russia dated November 5, 1. At the same time, the cessation of existence of a thing upon its death or destruction must be truly irreversible. For example, if buildings were partially destroyed as a result of a fire, landslide, flood or other natural disaster, then in this case, the properties of the property will change, and not its destruction or destruction. The further fate of the real estate object will depend on the owner of the affected property, who can decide on the restoration of the real estate object, its demolition, and the termination of ownership of it. Act on Demolition of a Residential House Sample 'title =' Act on Demolition of a Residential House Sample '/> It should be borne in mind that the demolition of capital construction projects is associated with the dismantling of building structures, their removal and subsequent disposal, earthworks, land improvement, in addition, dismantling work must comply with the safety requirements for such work in relation to the life and health of individuals, property of third parties located near the dismantled object, which may be damaged in the course of such work, environmental safety. In this regard, the demolition of the object is carried out, as a rule, with the involvement of specialized organizations with the conclusion of relevant agreements with engineering services on disconnecting the demolished buildings from utilities, contracts for demolition, relocation, processing and disposal of demolition waste and signing of acts of work performed under the agreements, confirming their execution. In addition, the Regulations on the composition of sections of project documentation and requirements for their content, approved by the decree of the Government of the Russian Federation of 1. These documents are included in the appendix to the inspection act. Act On Demolition Of A Residential Building Sample ’title =’ Act On Demolition Of A Residential Building Sample ’/> According to clause 9 of the Requirements, information on the name and details of the documents included in the appendix to the survey act is entered in the line List of documents used in the preparation of the Survey Act. The specified list of documents is open, however, such documents must include information that allows you to identify the property. Thus, the cadastral engineer, when preparing the survey report, uses documents confirming the termination of the existence of the real estate object, which include, for example, a copy of the order of the local government on the demolition of the building, a copy of a closed order for the execution of demolition work, copies of acceptance certificates for work performed under contracts contract for the demolition, movement, processing and disposal of demolition waste, etc. In accordance with part 6 of Article 2. of the Law on the Cadastre, the owners of such real estate objects, as well as the owners of the land plots on which such real estate objects were located, have the right to apply for the removal from the state cadastral registration of buildings. In accordance with Part 2 of Article 1. of the Cadastre Law, the removal from the state cadastral registration of a real estate object is carried out, unless otherwise provided by the Cadastre Law, on the basis of an application for the removal of the real estate object from the state cadastral registration and the documents required in accordance with the Cadastre Law for such registration ... In accordance with clauses 4, 6 of part 1 of Article 2. of the Cadastre Law, a document confirming the termination of the existence of a real estate object is necessary for the removal from the state cadastral registration of an inspection report with a copy of a document establishing or certifying the applicant's right to the corresponding real estate object in the absence of information about the applicant's registered right to such a property in the state real estate cadastre. At the same time, the legislation of the Russian Federation does not establish the procedure for removing from the state cadastral registration of objects that do not meet the requirements established by article 1. of the Civil Code of the Russian Federation, t. Tverskaya Yamskaya, Moscow, Ovchinnikovskaya emb., Moscow, st. Krasnaya Presnya, building 3, bldg. In this case, the order of demolition and dismantling of capital facilities. Requirements, the survey report is being prepared for. Inspection certificate is a document required for the removal of the object. What is the procedure for decorating a new house at the site of the demolition of the old one, what is the size. Some other documents Act of inspection of housing and communal services or Act of demolition of the BTI is not. You and your neighbor, samples and examples can be viewed on the Internet. On the site there is an old house on the red line, a residential house in the property. Samples, standard forms of contracts for the purchase and sale of a residential building. Sale and purchase agreement of a residential building for demolition. From the moment when the Buyer and the Seller sign the deed of acceptance and transfer of the residential building, the obligation. Technical accounting, technical plans and inspection reports. Suddenly and sharply a question arose about the inspection report, namely to what. This means that when you deregister an apartment building, you need. It is important to note that the survey report for submission to. Act of inspection of living quarters, Act of commission survey of built-in living quarters, Act of survey of housing sample, Appendix. A selection of the most important documents on the issue of Permits for the demolition of the building normative legal acts of the form of articles of expert advice and. Pathfinder Core Rulebook In Russian.
Sooner or later, everything, including structures of various types and purposes, becomes unusable (residential buildings, bridges, pipes, industrial structures, etc.). In cases where the structure poses a potential danger to buildings located nearby, as well as to the health and life of others, it is necessary to eliminate the objects.
Emergency or planned? How objects are liquidated
The liquidation of objects, depending on the state of the building and the plans of their owners, can be emergency or planned. And each of these cases has its own nuances.
If the liquidation of the facility is carried out in an emergency / urgent order (after a fire, accident, serious damage), then the presence of the Ministry of Emergency Situations is a prerequisite (in case of an unforeseen situation). After all, engineers who carry out the demolition / liquidation of an object often do not have the opportunity to fully assess the state of the object in a short time.
Planned liquidation of objects carried out in cases of need to free up the territory for construction work, for the removal of structures that have reached complete physical or moral deterioration, etc. Before starting work, it is necessary to warn the owners of nearby houses / structures about the demolition (after all, there can almost always be a particularly vigilant city dweller who will report the demolition of a building, and the work can be interrupted by the competent authorities "pending clarification").
When carrying out demolition at production sites, a complete stop of production is required, and with the complete liquidation of production facilities, a legally formalized closure of the enterprise is required. The demolition of residential buildings also has its own characteristics: you need to check the registered tenants with the lists from the housing office, and also inform the residents about the upcoming work.
Important! Before starting work on the demolition of objects, it is necessary to settle possible legal issues.
Disposal of objects related to capital construction is carried out by different specialized specialists.
Indeed, in addition to work on the demolition of a structure, it is very often necessary to correctly disconnect all engineering networks, technological communications, strengthen neighboring buildings, prepare a site, etc.
Liquidation of facilities can be started only after approval by the technical commission of the Project for the organization of work related to the dismantling or liquidation of the structure. The demolition / liquidation process is carried out using mechanized means or manually (in urban areas or densely populated areas), and at facilities located at a certain distance from settlements, it is allowed to use a series of sequential directed explosions.
All work related to liquidation of the object, accompanied by a large amount of dust (it is necessary to provide workers of the SLZ) and construction waste, which must be removed and / or disposed of (buried).
If, after the liquidation of the object, it is not planned to conduct new construction work, the site must be reclaimed, landscaping and landscaping must be carried out.
Important! Before the start of the liquidation / demolition of objects for various purposes, it is necessary to obtain documentary evidence that the structure does not belong to cultural and architectural monuments.
Ministry of Economic Development of Russia
Documents drawn up during the dismantling of a building
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Question:
On the territory of the base there is a warehouse, a garage, which are unsuitable for further operation.
What are the acts for decorating a building for dismantling?
Answer:
In accordance with Article 263 of the Civil Code, the owner of a land plot can erect buildings and structures on it, carry out their restructuring or demolition, permit construction on his site to other persons (except in special cases determined by law).
The legislation does not contain standard forms of the decision and the act on the demolition of the building, which are mandatory for application.
There is a unified form "Act on the assessment of buildings, structures, structures and plantings subject to demolition (transfer)" (form KS-10) approved by the resolution of the State Statistics Committee of Russia, which provides a link to the document that is the basis for the demolition of the building. Depending on the specific situation, this may be a decision at the level of the Russian Federation, local government or the owner of the building to be demolished.
According to general practice, if there is no standard form of the document approved by the regulatory document, then the document is drawn up in any form.
Demolition of buildings and dismantling of structures in accordance with the list of types of work on engineering surveys, on the preparation of project documentation, on construction, reconstruction, overhaul of capital construction projects that affect the safety of capital construction projects are related to the types of work on construction, reconstruction , overhaul.
In accordance with RD-11-02-2006 "Requirements for the composition and procedure for maintaining executive documentation during construction, reconstruction, overhaul of capital construction facilities and the requirements for certificates of inspection of works, structures, sections of engineering and technical support networks", approved by order Federal Service for Environmental, Technological and Nuclear Supervision of December 26, 2006 N 1128 acts of inspection of work that affect the safety of a capital construction facility and in accordance with the technology of construction, reconstruction, overhaul, control over the implementation of which cannot be carried out after other works (hereinafter - hidden works), are drawn up by certificates of inspection of hidden works.
Thus, work on the demolition (dismantling) of a building can be formalized by an act according to the model given in Appendix No. 3 RD-11-02-2006.
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The manager's decision to demolish the building should be documented in a separate document.
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Before carrying out construction work on the demolition of a building in the city, you must obtain. The owner of a land plot can erect buildings and structures on it, carry out their restructuring or demolition. The building owner's decision on voluntary demolition is a sample. The owner's decision to demolish a building Demolition Act is a sample application for any purpose. Forms, samples, templates for the main activity. Samples of court documents Order of the owner of the demolished buildings and structures on their demolition, certified copy. The legislator classifies residential premises as a residential building, a part of a residential building, an apartment, and a part of an apartment. ZhK RF must be notified of the decision regarding the demolition. On the issues of removal from the state cadastral registration of a building on the basis of the owner's decision to destroy property and demolish it. As you can see, the procedure itself for the execution of court decisions on the demolition of unauthorized Questions1 is whether it is enough to simply make a decision on the demolition of a building. Orlova bet on fifty gold m
... Order of the owner of the demolished buildings and structures. The first option will require the building to be entered in the register of hazardous housing, the corresponding act is signed. The owner of the land plot, the subject of other property rights to. If the house is not owned, then the owner's decision on demolition is necessary, for example, a decision of the authorities. the owner of the premises of the representative. The owner of a land plot can erect buildings and structures on it, carry out their restructuring or demolition, and permit construction on his own. Owners of residential premises in accordance with Part. For the content of information posted by users of the site in the comments section. On the use of capital repair funds for demolition purposes. Protocol for obtaining samples for a comparative study sample. The interdepartmental commission makes the final decision on the possibility of operating a residential building. On April, they blocked the work of bailiffs who were trying to comply with the court's demolition order. For example, on the recognition of a residential building as a residential building, made a decision to demolish
... The owner's decision to demolish the sample building is open for discussion. Decision to demolish, order to demolish, standard order to dismantle a building. The demolition of ownerless real estate objects is unknown owner is allowed after. If the house is not owned, then the owner's decision on demolition is necessary, for example, a decision. Does the owner of the land have the right to consent to the demolition of an ownerless building? And the decision of the owner of a building, structure, object of construction in progress on the demolition of the real estate object in the event of a voluntary demolition of the object. The decision of the owner to demolish the dismantling of the object concerns
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An approximate set of documents for processing the decision of the general meeting of owners.
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Demolition of a building is one of the types of construction activities.
Execution of documents for the demolition of the building
In our country, all issues related to construction are regulated by legislative acts - the Civil and Urban Planning Codes and the Federal Law. At the local and regional level, they are guided by regulations.
Demolition Permits: Where To Get
Such permission can be obtained from the relevant department of the local administration. They may have different names - the department of architecture and municipal services or the department of architecture and urban planning or something similar, but the area of responsibility is the same.
List of required documents
The owner of a private house should contact such a department with an application addressed to the head of the local administration and provide:
title documents for the site and the demolished object;
the commission's protocol on the dilapidated state of the house;
demolition organization project.
The local government department will issue a permit if there are no complaints about the project.
If you decide to demolish a house located on your site, first check with your local government whether you need to get a permit and a project for it. According to the law, a building with an area of 20 to 60 square meters and a height not exceeding 5 meters, a written consent of the local government is sufficient. Demolishing a larger building will require a project from a design office.
Urban residents with a statement about the demolition of a house should contact the Office of State Architectural Control.
The list of documents that will need to be submitted to the Office is as follows:
documents for the ownership of a plot of land and a house (mandatory with an indication of the boundaries of the building);
state certificate for land;
demolition project.
Demolition of a house without the permission of the relevant authority can lead to dire consequences. In the process of work, you can harm the power grids and communications, besides, you run the risk of not getting permission to build a new house on your own site. Construction without a permit, duly issued, may lead to the fact that the construction will be recognized as unauthorized.
In order for the demolition procedure to proceed legally, the contractor needs to provide permits. After the demolition of the building, the fact of liquidation of the object should be registered and the ownership right should be canceled, that is, the old house should be removed from the cadastral register.
Paperwork for demolition - what is it?
In order to build and decorate a new house, the old one must be demolished. The cost of dismantling a wooden house. The demolition procedure will depend on whether the ownership of the old house is registered and whether it is accounted for in the BTI. Several options are possible.
First, the ownership of the old house can be registered. In this case, the house is automatically registered in the BTI authorities. Therefore, in order to draw up the demolition procedure, you should first of all carry out the actual demolition, and then contact the BTI authorities to draw up a house survey report.
The cost of dismantling a brick house.
On the basis of the inspection certificate in the BTI, the record of the existence of the house will be canceled. After that, you must apply to the Office of the Federal Registration Service with an application for making a record on the termination of the house. The application should be accompanied by a technical passport (which will contain information that the object has been discontinued) and a document confirming the fact of the creation of the house (the act of putting the house into operation, which should be in the department of architecture and urban planning of the district).
Secondly, it is possible that the house is registered in the BTI, but the ownership of it is not registered. In this case, the actual demolition of the house is carried out, after which the BTI draws up an inspection report, and the house is removed from the register.
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You don't need to take any more steps to legalize the demolition.
Thirdly, it is possible that the ownership of the house is not registered and the house is not included in the BTI. In this case, it is enough to simply demolish it.
For the construction of a new residential building, its design documentation should be drawn up. To compile this documentation, I recommend contacting an architectural organization.
After receiving the documentation, it must be handed over to the Department of Architecture and Urban Development of the district in order to obtain a building permit. After obtaining permission, you can start building the house.
Upon completion of construction, you should contact the BTI authorities to draw up a technical passport, as well as the architecture department with a statement about putting the house into operation.
After inspecting the house, the commission draws up an act of putting the house into operation. Next, you should register the ownership of the house. To do this, the Office of the Federal Registration Service is provided with an act of putting the house into operation and the technical passport of the house.
Foundation dismantling cost
Carries out the receipt (registration) of a permit for the demolition of a building / structure / structure. Positive experience in the construction industry allows us to guarantee a quick and high-quality result. Having received a demolition permit, you will be able to carry out demolition work legally and in a short time, which will speed up the process of starting new construction.
Demolitionbuildings and structures- This is the destruction of immovable property due to various reasons.
Legally, the demolition of a real estate object (buildings and structures) is a type of construction activity.
The law prohibits the demolition of real estate objects without the consent of the local administration, as well as without obtaining a demolition permit.
As a rule, the need to demolish buildings and structures arises for the following reasons:
- Integrated development of built-up areas;
- Liquidation of unauthorized construction;
- Recognition of real estate objects (buildings, structures) as dilapidated or emergency;
- The decision of the owner of the building / structure.
The demolition of buildings and structures must begin with the receipt of the initial permitting documentation.
A demolition permit is prepared by the relevant federal executive body or other local government body authorized to issue building permits.
The following package of documents is attached to the application for a permit for the demolition of a real estate object (building):
- Land title documents.
- Urban plan of the land plot (with subsequent new construction);
- Construction site organization diagram;
- Conclusion of the OPS (for Moscow) for the declared work;
- Certificates from operating organizations about disconnecting engineering networks and from the balance holder;
- Certificates of resettlement of residents and withdrawal of organizations;
- Permission to move construction waste;
- Logging ticket (in the presence of green spaces);
- The project for the production of work for the declared work, agreed in the prescribed manner;
The list of documents is not exhaustive.
So, in order to carry out the demolition of the property, you must:
- Collect initial permits (function of a technical customer);
- Prepare a project for the demolition of the building;
- Obtain a warrant to carry out demolition work;
- Move people living in the building / control the departure of institutions;
- Prepare the territory (put up temporary fences in the place where the demolition of the object is supposed to be, free from temporary buildings, etc.);
- Disconnect the building to be dismantled from utilities;
- Carry out the demolition of the building;
- Dispose of construction waste and improve the territory;
- Close the order.
The completion of the demolition is confirmed by the technical inventory service by signing the "Act of the survey of the results of the demolition of the object". It is also necessary to obtain signatures from a fire authority, chief architect, etc. After that, the owner needs to remove the property from the technical register.
As a result of these procedures, on the basis of a decision of local self-government bodies, an entry is made in the state register on the termination of ownership in connection with the liquidation of the object.
Press center - GOROD GROUP
Regarding your question, you can refer to the Letter of the Real Estate Department:
Letter No. D23i-1663 dated April 16, 2015 to
issues of removal from the state cadastral registration of the building on
based on the owner's decision to destroy property (demolition,
dismantling), preparation of an inspection report confirming the termination of
the existence of the property
Document type:
Letter
Document Date:
May 29, 2015
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The Department of Real Estate of the Ministry of Economic Development of Russia has considered the appeal within its competence.
In accordance with the Regulation on the Ministry of Economic Development
Of the Russian Federation, approved by the Government
Of the Russian Federation of June 5, 2008 No. 437, Ministry of Economic Development of Russia
not empowered to clarify the legislation of the Russian
Federation, as well as the practice of its application.
At the same time, we believe it possible to note the following on the issues raised in the appeal.
Demolition and dismantling of buildings are considered by urban planning legislation as a type of construction activity.
At the same time, the procedure for the demolition and dismantling of capital
construction is regulated by the legislation of the constituent entities of the Russian
Federation. In this regard, it should be noted that by the resolution of the Gossroy
Russia of November 5, 1997 No. 18-65 approved the Approximate Regulation on
body of architecture and urban planning of the executive power of the subject
Of the Russian Federation, according to which the body of architecture and
urban development of the executive power of the constituent entity of the Russian Federation
prepares initial and permits for demolition
(dismantling) buildings, structures and green spaces (paragraph 3).
Article 235 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation)
determined the grounds for the termination of property rights, subjects
which can be represented by individuals and organizations, regardless of
forms of ownership (legal entities), as well as the Russian Federation,
constituent entities of the Russian Federation and municipalities, represented by them
authorized bodies.
Taking into account the above, as well as the provisions of Article 209 of the Civil Code of the Russian Federation, the law
property can be terminated based on the owner's decision
(owners, in the case of common ownership) on the destruction of property,
what in relation to capital construction objects is demolition,
dismantling such an object.
It should be noted that under death or destruction in accordance with
civil law means an irreversible physical
the termination of the existence of a thing in its original form, which makes
it is impossible to satisfy the initial needs of the owner. Wherein
the termination of the existence of a thing upon its death or destruction should be
really irreversible.
For example, if a fire, landslide, flood or other
natural disaster, the buildings were partially destroyed, then in this case
there will be a change in the properties of the real estate object, and not its destruction
or death. The further fate of the property will depend on
the owner of the damaged property, who can decide on
restoration of an immovable property, its demolition, and termination
ownership of it.
It should be borne in mind that the demolition of capital construction
is associated with the dismantling of building structures, their
removal and subsequent disposal, earthworks,
improvement of the land plot, in addition, work on
dismantling must comply with the safety requirements
such work in relation to the life and health of individuals, property
third parties located near the dismantled object, which may
be damaged in the course of such work, environmental
security.
In this regard, the demolition of the object is carried out, as a rule, with the involvement of
specialized organizations with the conclusion of relevant agreements
(contracts with engineering services on disconnecting demolished buildings from
engineering networks, contracts for demolition, relocation, processing and
burial of demolition waste) and the signing of acts of work performed on
contracts confirming their performance.
In addition, the Regulation on the composition of sections of project documentation and
requirements for their content, approved by the Government
Of the Russian Federation dated February 16, 2008 No. 87 (hereinafter - the Regulation) demolition
(dismantling) of an object or part of a capital construction object
is considered as a separate stage of construction (paragraphs 1, 8,
10 of the Regulations), in respect of which the "Project of the organization
works on demolition or dismantling of capital construction objects ",
the composition and requirements for which are provided for in clause 24 of the Regulations.
Comprehensive analysis of the legislation of the constituent entities of the Russian Federation
allows us to conclude that the basis for demolition (dismantling)
capital construction object is the order of the local authority
self-government on the demolition of such an object, which, including
the procedure and terms for the demolition of such an object are determined.
List of documents required for approval by the local authority
self-government decisions on the demolition (dismantling) of the capital object
construction is determined in accordance with the legislation of the subject
Of the Russian Federation, in particular, such documents include: decision
the owner on the demolition (dismantling) of the capital construction object,
project of organizing work on the demolition or dismantling of such an object, copies
work contracts for the implementation of demolition (dismantling) works, as well as
waste disposal.
Taking into account the above, unauthorized demolition of capital construction objects is not allowed.
According to part 1 of article 42 of the Federal Law of July 24, 2007 No.
221-FZ "On the State Real Estate Cadastre" (hereinafter - the Law on
cadastre), the inspection report is a document in which
cadastral engineer as a result of an inspection of the location of the building,
structures, premises or construction in progress, taking into account
available cadastral information about such a property is confirmed by
termination of the existence of a building, structure or unfinished object
construction in connection with the death or destruction of such an object
real estate or the termination of the existence of the premises in connection with the death
or destruction of a building or structure in which it was located,
destruction or destruction of a part of a building or structure, within which
such a room was located.
It should be noted that the actual demolition (dismantling) of the object
real estate precedes the cadastral work in order to
confirmation of the termination of the existence of such immovable property.
In accordance with paragraph 3 of the Requirements for the preparation of a survey report,
approved by order of the Ministry of Economic Development of Russia dated December 13, 2010 No.
627 (hereinafter - Requirements), the survey report is prepared on the basis of
information obtained as a result of inspection of the location of the object
real estate, taking into account the information of the state cadastre of real estate, and
also other documents confirming the termination of the object's existence
real estate. These documents are included in the annex to the act
survey.
According to clause 9 of the Requirements in the line "List of documents,
used in the preparation of the Inspection Report ", information about
the name and details of the documents included in the annex to
survey act. The specified list of documents is open,
however, such documents must include information allowing
identify the property.
Thus, the cadastral engineer, when preparing the survey report
uses documents confirming the termination of the object's existence
real estate, which can be attributed, for example, a copy of the order
local government for the demolition of the building, a copy of a closed warrant for
demolition works, copies of acceptance certificates for completed works
demolition, relocation, processing and disposal contracts
demolition waste, etc.
In accordance with part 6 of article 20 of the Cadastre Law with statements about
removal from the state cadastral registration of buildings has the right to apply
owners of such real estate objects, as well as owners of land
plots on which such real estate objects were located.
According to part 2 of Article 16 of the Cadastre Law, removal from
state cadastral registration of the property is carried out,
unless otherwise provided by the Cadastre Law, on the basis of an application for
removal from the state cadastral registration of the property and
necessary in accordance with the Cadastre Law for the implementation of such
accounting of documents. In accordance with paragraphs 4, 6 of part 1 of article 22
Of the Cadastre Law necessary for removal from the state cadastral
accounting by a document confirming the termination of the existence of the object
real estate is an act of inspection with the attachment of a copy of the document,
establishing or certifying the applicant's right to the relevant
real estate object (in the absence of information about the registered right
an applicant for such a property in the state cadastre
real estate).
At the same time, the legislation of the Russian Federation does not establish the procedure
removal from the state cadastral registration of objects that do not meet
the requirements established by Article 130 of the Civil Code of the Russian
Federation, i.e. not real estate objects, but accounted for in
as such.
It should also be noted that Article 8.18 of the Law of the City of Moscow from
November 21, 2007 No. 45 "Code of the City of Moscow on Administrative
offenses "for the unauthorized demolition of buildings,
located on the territory of the city of Moscow,
administrative responsibility.
L.A. Elina, economist-accountant
S.A. Vereshchagin, independent expert in accounting and taxation methodology
We liquidate unnecessary real estate
We reflect in the accounting and tax accounting the demolition of the building, the further use of which is impractical
The texts of the mentioned Letters of the Ministry of Finance are available: section "Financial and personnel consultations" of the ConsultantPlus system (information bank "Financier")Liquidation of real estate is a complex and costly operation. As a rule, real estate is liquidated if it began to interfere with the organization. For example, it has become unprofitable: the costs of its maintenance significantly exceed the amount of income received from its use. Or it happens that on the site of an old object it is supposed to build something newer (more powerful, economical, modern), the operation or sale of which should bring more income. We will deal with the tax and accounting records of the liquidation of real estate accounted for as a fixed asset. But let's make a reservation right away: this article does not deal with issues related to the forced demolition of real estate (as, for example, in cases of demolition of unauthorized buildings).
We draw up documents for liquidation
So, outdated real estate is needlessly occupying space and does not bring the proper income. Its demolition causes difficulties not so much from the accounting and accounting point of view, but from the organizational and coordination point of view. After all, the demolition of buildings is not the dismantling of a closet in an office.
STEP 1. We accept and draw up a decision on the liquidation of real estate
First of all, the organization must record on paper its decision to liquidate real estate.
According to the rules established for the liquidation of fixed assets, it is necessary to create a liquidation commission NS. To do this, the head must sign an order for her appointment. The liquidation commission should include the chief accountant (accountant) and persons responsible for the safety of fixed assets.
It is also advisable to include representatives of the technical (or engineering) service in the commission.
The purpose of the commission is to assess whether it is necessary to demolish the building or not T p. 77 of the Methodological Instructions for the Accounting of Fixed Assets, approved. By order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Methodological Instructions). This decision itself, as well as its justification, the commission must reflect in the act for the write-off of the object of fixed assets in the form No. OS-4.
It often happens that the manager (who is also the sole owner) independently decides on the demolition of a building. In this case, it makes no sense to create a commission. But you still better do the act of writing off the object of fixed assets. Insofar as the form No. OS-4- unified. And in order not to argue with the inspectors on the question of why you filled out the unified form incorrectly (and even more so, did not fill it out at all), it is better to draw up an OS-4 act according to the instructions - "as it should".
By the way, running ahead, let's say that the OS-4 act is also important for justifying the costs associated with the demolition of a building in tax accounting. After all, it (according to the rules still in force) is a mandatory document confirming the very fact of the demolition of the building.
From reputable sources
Chief Specialist-Expert of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia
"According to the current legislation, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the mandatory details provided for by the Law" On Accounting " clause 2 of Art. 9 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting".
For cases of liquidation of a fixed asset object, the albums of unified forms contain the form of the primary accounting document - form No. OS-4 "Act on writing off the object of fixed assets (except for vehicles)" approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Consequently, when writing off a fixed asset (building), it is necessary to draw up an act in the form of OS-4, which must be signed by the members of the liquidation commission.
In my opinion, the document independently drawn up by the organization (completely replacing the act in the form No. OS-4) should not be taken into account as a primary document ”.
So, you will need act OS-4. But be prepared for difficulties in filling it out, since the form of this act does not take into account all the nuances of liquidation of real estate: it is designed to write off various fixed assets.
If the decision on liquidation is made by the commission, and the head approves it, then in order to fill out this act reliably, you will have to add additional details to it. Since in it it is necessary to reflect, in addition to the decision itself on liquidation, also its results. After all, it is simply impossible to liquidate real estate in 5 minutes. In this case, you will need at least different lines for the dates of signing the first two sections of the act (drawn up before liquidation) and its third section. The third section is called "Information on the costs associated with the write-off of an item of fixed assets from accounting, and the receipt of material assets from their write-off," and should be drawn up by the accounting department based on the results of liquidation.
But you can go the other way. For example, you can draw up a separate order from the head approving the decision to demolish a building. And the OS-4 act will be compiled by the accounting department solely to reflect the results of the demolition in the accounting. But even in this case, the requirement for the signing of this act by the liquidation commission and approval by its head is not canceled.
The search for answers to the questions of how to correctly fill out the OS-4 act during the demolition of real estate is complicated by the fact that neither the Ministry of Finance, nor Rosstat, nor any other department can currently develop and approve the forms of primary accounting documents. They also do not have the authority to clarify their application. NS Letter of the Ministry of Finance of Russia dated 14.10.2010 No. 03-04-05 / 8-622. Meanwhile, the strict linkage of the Accounting Law to these unified forms remains.
To clarify the difficult situation that has developed with the registration of liquidation of real estate in accounting (in particular, with the completion of the OS-4 act), we turned to the Ministry of Finance.
From reputable sources
Head of the Accounting and Reporting Methodology Department of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia
“Unified forms of primary documents are already an obsolete phenomenon. The state function of approving such forms and establishing requirements for their filling is recognized as excessive. There is no government agency in the competence of which it would be included. The bill on accounting, which is now being considered in the Duma, does not provide for any standard forms of documents, there are only requirements for details.
So the question of what additional documents (in addition to the OS-4 act) need to be drawn up during the liquidation of real estate remains at the discretion of the organization. Of course, every independently developed document must contain the necessary details and it must really confirm a fait accompli of economic life. "
So, no matter what version of paperwork (including the OS-4 act) you choose, the main thing is that it is clear from them what happened and when. Since these dates may be needed, among other things, to reflect transactions in accounting (which we will discuss in detail later).
STEP 2. We coordinate the liquidation of real estate with supervisory authorities
To obtain permission to work on the liquidation of real estate, organizations, as a rule, have to contact the local administration with a whole package of documents.
So, for example, in Moscow, the owner of a building (if it is not an object of cultural heritage and is not located in historically developed and historically especially valuable territories) can demolish it on the basis of and p. 2.1.4 of the Rules for the preparation and production of earthworks, arrangement and maintenance of construction sites in the city of Moscow, approved. Decree of the Moscow Government dated 07.12.2004 No. 857-PP:
- <или>a permit for demolition issued by the Main Directorate for the Protection of Monuments in Moscow;
- <или>orders of the prefect of the administrative district (head of the district council).
The approval of permits for the demolition of valuable buildings located in the historical part of the city is more complex.
In addition, during the demolition of a building, it is necessary to coordinate with Moscow officials the process of disposal and recycling of construction waste. a nn. 12, 2.3.13 of the Rules ... approved. Decree of the Moscow Government dated 07.12.2004 No. 857-PP.
Also, before starting work in the Technical Inspectorate of the Association of Administrative and Technical Inspections in Moscow, it is necessary to obtain an order for their production. And to receive each piece of paper, you will need a whole package of documents.
And in order to stimulate the owners in the collection of these documents and interest them in obtaining approvals, an administrative penalty is provided for the unauthorized demolition of buildings in Moscow f Art. 7.4. Law of the City of Moscow dated November 21, 2007 No. 45 "Code of the City of Moscow on Administrative Offenses":
- for officials - from 1000 to 5000 rubles;
- for organizations - from 200,000 to 300,000 rubles.
Another example: Gorno-Altaysk. Permission for the demolition of a building in this city is issued by the Department of Architecture and Urban Planning a nn. 15.2., 15.3. Rules for land use and development in the city of Gorno-Altaysk, approved. By the decision of the Gorno-Altai City Council of Deputies dated September 15, 2005 No. 29-3... And of course, in order to obtain such a permit, a number of documents must also be submitted (according to the list established by the Land Use Rules).
In many cities, the preparation and issuance of permits for the demolition or dismantling of objects is assigned to a specific department of the local administration (for example, the department of architecture and urban planning, the department of architecture and municipal services, etc.).
Therefore, a clear list of the documents you need to approve the demolition of your building should be found out at the local administration.
STEP 3. We liquidate real estate and draw up the results
Upon completion of the demolition or dismantling of real estate, as we have already said, we fill out section 3 of the act in the form No. OS-4. In addition, it will not be superfluous to attach to this act a copy of the document of the technical inventory service (BTI certificates on the demolition and on the removal from the cadastral register )clause 9 of the Regulation on the organization of state technical accounting in the Russian Federation ... approved. Decree of the Government of the Russian Federation of 04.12.2000 No. 921.
You also need to put it down in the inventory card according to the form No. OS-6 approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 a mark on the disposal of an item of fixed assets v p. 80 Methodical instructions.
The final step in documenting the demolition of the building will be the registration of the termination of ownership of the property, which must be registered b Art. 235 of the Civil Code of the Russian Federation... Indeed, only when an entry is made in the Unified State Register of Rights to Real Estate and Transactions with it about the termination of ownership of real estate, the organization will cease to be the owner of this real estate and nn. 1, 3 tbsp. 2 of the Federal Law of 21.07.97 No. 122-FZ "On state registration of rights to real estate and transactions with it"... But, as we will see later, from the point of view of accounting and tax accounting, this document is not so important now.
In addition to the above documents, to reflect the liquidation of real estate in accounting and tax accounting, you will need contracts for the services of contractors, acts of work performed, payment documents and others.
We figure out when and how to write off the residual value of the liquidated property
When reflecting the liquidation of real estate in the accounting, first of all, it is necessary to figure out where and when we write off its residual value (of course, if the property has not been fully depreciated). There are several interesting points in both accounting and tax accounting that need to be considered in more detail.
Deciding how to write off the residual value of the property
SITUATION 1. We are demolishing the building and do not plan to build anything in the near future.
In tax accounting, the recognition of residual value in expenses depends on the depreciation method:
- <если> depreciation was calculated on a straight-line basis, then:
- you must terminate the accrual of depreciation under the straight-line method from the 1st day of the month following the month in which the fixed asset was retired from the depreciable property for any reason (or its cost was completely written off )Clause 5 of Art. 259.1 of the Tax Code of the Russian Federation... This means that you cannot depreciate a building that you do not use and do not plan to use in your activities (even if it has not yet been demolished);
- the residual value of liquidated real estate must be fully accounted for as part of non-operating expenses v Clause 5 of Art. 259.1, sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation;... This must be done after the demolition of the building. I am Letters of the Ministry of Finance of Russia dated 07.02.2011 No. 03-03-06 / 2/27, dated 09.07.2009 No. 03-03-06 / 1/454, dated 21.10.2008 No. 03-03-06 / 1/592, dated 19.09 .2007 No. 03-03-06 / 1/675, dated 17.01.2006 No. 03-03-04 / 1/27 and the reflection of its results in the act in the form No. OS-4. The Ministry of Finance confirmed the correctness of this approach.
From reputable sources
“Depreciable property is property that is owned by the taxpayer and is used by him to generate income a clause 1 of Art. 256 of the Tax Code of the Russian Federation. And the accrual of depreciation stops from the 1st day of the month following the month when the cost of the depreciable property was fully written off or when this object was removed from the depreciable property of the taxpayer for any reason m Clause 5 of Art. 259.1 of the Tax Code of the Russian Federation. Thus, depreciation ceases to be charged from the 1st day of the month following the month when the item of fixed assets ceased to be used in the activities of the organization. In this case, the direct demolition of the building can be done later.
It is possible to take into account the residual value of the demolished building as part of tax expenses only on the basis of a fully completed act in the form of OS-4, since (as we have already figured out) it is he who is the mandatory primary document necessary for the execution of this operation and sub. 8 p. 1 art. 265 Tax Code” .
Ministry of Finance of Russia
Just in case, remember that:
- it is not necessary to restore the depreciation premium (if applicable) upon demolition of real estate. Since the depreciation premium is restored only in the event of the sale (and not liquidation) of the fixed asset before the expiration of 5 years from the date of acquisition clause 9 of Art. 258 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 20.03.2009 No. 03-03-06 / 1/169, dated 16.03.2009 No. 03-03-05 / 37; Letter of the Federal Tax Service of Russia dated March 27, 2009 No. ShS-22-3 / [email protected] ;
- it is also not necessary to gradually recognize in tax accounting a loss from the write-off of a demolished building (fixed asset). After all, a loss that needs to be included in other expenses in equal shares during the remaining service life may appear only in the case of sales and sub. 1 p. 1, p. 3, art. 268 Tax Code;
- <если> depreciation was calculated using a non-linear method, then liquidated real estate should simply be excluded from the depreciation groups NS clause 13 of Art. 259.2, sub. 8 p. 1 art. 265 Tax Code. However, the total value of the fixed assets of this group will not change, and it turns out that you will continue to write off the value of the property through depreciation. NS Letter of the Ministry of Finance of Russia dated 20.12.2010 No. 03-03-06 / 2/217.
SITUATION 2. We are demolishing the building for a new construction site.
Let's see if there will be any differences if you plan to demolish the building in order to build something new in its place. How, in this case, to take into account the costs of the liquidation of real estate (including the cost of demolition or dismantling works), as well as the residual value:
- <или>as independent expenses - that is, the same as in the case of liquidation of real estate without subsequent construction;
- <или>as part of the capital expenditures for the construction of a new building - after all, the ruins are demolished precisely in order to erect a new object in their place.
The Ministry of Finance has already answered this question: there are no grounds for taking into account the costs of dismantling and liquidation as part of capital investments in new construction, neither in accounting nor in tax accounting. e Letter of the Ministry of Finance of Russia dated 11.09.2009 No. 03-05-05-01 / 55; p. 31 PBU 6/01 "Accounting for fixed assets", approved. Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; sub. 8 p. 1 art. 265, sub. 3 p. 7 art. 272 of the Tax Code of the Russian Federation. But this answer is about demolition for planned (in an uncertain future) construction.
But will there be any peculiarities when the demolition of a building is a separate stage of work during new construction? Indeed, in this case, the cost of demolition of the building, as a rule, is reflected in the estimate of construction work. The specialists of the financial department think so.
From reputable sources
“In the case where the cost of demolition of a building is included in the estimate for new construction, two different situations are possible. It all depends on where the building that was demolished came from.
Situation 1. The organization bought or leased a land plot with a dilapidated building in order to build a new facility. This dilapidated building is not needed, it was acquired as a burden, not as a boon. In this case, all costs of its demolition are included in the cost of the new property. If the organization bought a land plot, then the cost of the land plot.
Situation 2. The demolished building was previously the main asset of the organization itself. Both the residual value and the demolition cost must then be charged to recurring costs.
The logic is this: you need to look at what income is associated with certain costs. In the first case, the costs of the organization are made for the sake of future income. And in the second situation, the income from the use of the building has already been received in the past ”.
Ministry of Finance of Russia
Since we are considering the case when an organization liquidates a building that was recorded on its balance sheet as a fixed asset, the costs of its demolition and residual value must be accounted for as independent costs, regardless of whether something will be built in its place or not. ...
Deciding when to write off real estate from the balance sheet as a fixed asset
The residual value of the demolished real estate can be fully accounted for in other expenses (on account 91-2 "Other expenses" )clause 4, clause 11 PBU 10/99 "Organization expenses", approved. By order of the Ministry of Finance of Russia dated 06.05.99 No. 33n... With this, everything is clear (and, as we already found out, it does not matter at all whether you plan to build something on the site of your old building or not).
The question is when can and should it be done? And it is especially important because property tax depends on the book value of fixed assets. O clause 1 of Art. 374 of the Tax Code of the Russian Federation... If you write off the property earlier than necessary, the inspectors will charge additional property tax and interest. Until recently (or rather, before the amendments were made to the accounting rules in force from 01.01.2011, which we told you about in 2011, No. 7), the Ministry of Finance insisted that real estate cannot be written off the balance sheet until the organization registered the loss of ownership of this property b Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-05-05-01 / 02... And the regulatory authorities demanded the payment of property tax up to this point.
But the accounting of real estate does not in any way depend on the state registration of the transfer (termination) of ownership of it. The Ministry of Finance already agrees with this. n Letter of the Ministry of Finance of Russia dated March 22, 2011 No. 07-02-10 / 20(for more details see p. 5, 2011, no. 8).
So how do you determine when to write off real estate from the balance sheet as a fixed asset? For clarification, we turned to the specialists of the financial department.
From reputable sources
“This is a difficult question because the practice is at odds with the requirements of regulatory documents. PBU 6/01 requires the write-off of fixed assets when it ceases to bring economic benefits to the organization. And it turns out that it is not always possible to confirm this by the date of the write-off act according to the form No. OS-4. After all, if the decision to liquidate a building is made while employees are still working in it (it is in use), then this is not a write-off. It is necessary to write off a fixed asset when it has ceased to be used and it became clear that its use is no longer intended. This could be an order from a supervisor to stop using the building and begin preparations for demolition. Or some other document, from which it follows meaningfully that from this date the operation of the facility has been discontinued and further its demolition is expected. It doesn't even matter when it is actually demolished. For example, there is no money for demolition yet. The main thing is that the building does not bring economic benefits and we cannot use it ”.
Ministry of Finance of Russia
This means that real estate can and should be written off from accounting as an asset at the moment when it became clear that it cannot bring you economic benefits - that is, you no longer use it and do not plan to use it in the future. And this moment certainly does not depend on the state registration of the termination of ownership of this property.
If the decision to demolish a building was made by your organization at the same time as the decision to stop using it (and the organization really stopped using the building), then it is not difficult to determine the date when the building was decommissioned. This will be the date the demolition decision is made. If you do not plan to demolish the building immediately, then in accounting it is advisable to reflect its conditional assessment on the off-balance sheet account. And it will be possible to write off the building from off-balance sheet accounting after its demolition.
Pay attention to the difference between tax and accounting
And one moment. Due to the fact that some time usually elapses between the day of the decision on the demolition and the day of the actual demolition of the building, there may be differences in the time of recognition of the under-depreciated cost of the building in expenses between tax accounting and accounting (even if depreciation was charged on a straight-line basis in tax accounting). After all, it turns out that:
- it is necessary to stop the accrual of depreciation both in accounting and in tax accounting at the same time - starting from the 1st day of the month following the month when the decision was made that the building is no longer in use and will not be used;
- on the date of the decision to terminate the use of the building, it is necessary to write off its cost in accounting, but in tax accounting it is necessary to wait for the real demolition of the building (complete filling of the OS-4 act).
If making a decision that a building can no longer be of use, and its real demolition falls within one block, then there is no difficulty. But if this process is extended over a longer period of time, you will have to reflect the time differences according to PBU 18/02.
We figure out whether it is necessary to recover VAT from the residual value
SITUATION 1. The real estate was accepted for registration and put into operation until 01.01.2001.
Attention
VAT on real estate, accepted for deduction before 2001, does not need to be restored.
Since we are considering the liquidation of real estate, it is very likely that we are talking about some obsolete (morally or physically) buildings. And it is possible that they were acquired by you quite a long time ago. If this happened before 2001, then you have no obligation to recover VAT at all. According to the rules of the Tax Code, only the tax that was accepted for deduction according to the rules of the same Tax Code (Chapter 21 of the Tax Code of the Russian Federation )clause 3 of Art. 170 of the Tax Code of the Russian Federation. Therefore, if you accepted input VAT for deduction under the ND Law WITH Art. 7 of the Law of the Russian Federation of 06.12.91 No. 1992-1 "On Value Added Tax", then you do not need to restore anything O Resolution of the FAS PO dated 28.10.2008 No. A65-610 / 2007-CA2-22.
SITUATION 2. The property was taken into account and put into operation in 2001 and later.
If not restore previously deductible VAT for liquidated real estate acquired after 2001, this may lead to legal proceedings with the tax authorities. True, the probability of winning the dispute is almost one hundred percent.
We must say right away that in this situation, the regulatory authorities are advocating for organizations to recover VAT upon liquidation of fixed assets under-depreciated in accounting - after all, you will no longer use such fixed assets in activities subject to taxation. WITH Letter of the Ministry of Finance of Russia dated January 29, 2009 No. 03-07-11 / 22... The amount of the tax to be recovered must be determined as part of the input VAT previously accepted for deduction, proportional to the residual (book) value, excluding revaluation To sub. 1 p. 3 art. 170 of the Tax Code of the Russian Federation... After you recover the VAT amount, it can be included in other expenses when calculating income tax b Letter of the Ministry of Finance of Russia dated 07.12.2007 No. 03-07-11 / 617... In accounting, this VAT can also be recognized as an expense (take into account on subaccount 91-2 "Other expenses" )clause 4, clause 11 PBU 10/99.
However, so far in the Tax Code there is no obligation to restore VAT when writing off (liquidating) under-depreciated fixed assets. v clause 3 of Art. 170 of the Tax Code of the Russian Federation. Therefore, the arbitration courts support organizations that do not recover the input tax. G Resolutions of the FAS MO dated 04/27/2010 No. KA-A40 / 2005-10, dated January 13, 2009 No. KA-A40 / 12259-08; FAS TsO dated 10.03.2010 No. A35-8336 / 08-C8; FAS PO dated 23.09.2010 No. A12-1810 / 2010, dated 11.10.2007 No. A55-733 / 2007; FAS SKO dated 02.08.2010 No. А32-47184 / 2009-19 / 807; FAS VSO dated 19.02.2007 No. A33-8478 / 06-F02-375 / 07.
We take into account the costs associated with the liquidation of real estate, and VAT on them
In addition to the residual value, there will usually be other costs. For example, the costs of dismantling, garbage collection, and other performers' services. Not to mention the cost of negotiating the liquidation itself. All these expenses are boldly taken into account both in accounting and in calculating income tax. b clause 4, clause 11 PBU 10/99; sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated October 21, 2008 No. 03-03-06 / 1/592.
But with VAT, everything is a little more complicated. If your contractors or other work performers are payers of this tax, then you need to deal with one difficult question: is it possible to deduct input VAT from “liquidation” services? There are traditionally two positions on this issue (of course, we consider the situation when the demolished property was previously used in VAT-taxable activities).
POSITION 1. Ministry of Finance: VAT on the work and services of the contractor for the liquidation of fixed assets cannot be deducted I am , dated 22.10.2010 No. 03-07-11 / 420.
The Finance Department believes that since the liquidation of fixed assets does not apply to transactions subject to VAT, it cannot be accepted for the deduction of input VAT on liquidation (dismantling) works. I am clause 2 of Art. 171 of the Tax Code of the Russian Federation.
POSITION 2. Forensic perspective: input VAT on liquidation works and services can be deducted.
By the way, the Presidium of the Supreme Arbitration Court of Russia has already come to this conclusion. F Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 20.04.2010 No. 17969/09... He believes that the use of an object of fixed assets in the activities of an organization is complex and includes installation, operation, and, if a production need arises, the liquidation of fixed assets. It follows from this that organizations have the right to deduct VAT paid to the contractor in the liquidation of an object of fixed assets.
Output
As can be seen from the letters of the Ministry of Finance, the opinions of the arbitration courts have not yet influenced the position of the controlling bodies and Letters of the Ministry of Finance of Russia dated 02.11.2010 No. 03-03-06 / 1/682, dated 22.10.2010 No. 03-07-11 / 420.
So if you accept VAT on dismantling and liquidation works for deduction, get ready for a conflict with the inspectors.
So, it is safer to follow the Ministry of Finance's position and not deduct VAT on liquidation and dismantling works.
But here there is another snag: what to do with non-deductible VAT? The question can be formulated more clearly as follows: whether input VAT paid to the contractor and not deductible can be included in the cost of liquidation works T clause 2 of Art. 170 of the Tax Code of the Russian Federation?
Since we did not deduct input VAT, it would be logical to include it in the cost of the work itself, and then take it all together as other expenses in accounting. e clause 4, clause 11 PBU 10/99 and as non-operating expenses in tax accounting m sub. 8 p. 1 art. 265 Tax Code.
VAT on liquidation and dismantling works it is safer not to deduct, but to include in expenses. So there will be no disputes with the tax authorities.
Let's not beat around the bush: tax authorities are against accounting for the failed VAT deduction in expenses. The arguments are as follows: input VAT is taken into account in the cost of goods (works, services) if they are purchased for transactions that are not subject to taxation NS sub. 1 p. 2 art. 170 of the Tax Code of the Russian Federation, but liquidation of fixed assets does not apply to such operations. I am Art. 149 of the Tax Code of the Russian Federation... Indeed, in this case, there is no object of taxation with personal income at all. WITH clause 1 of Art. 39, paragraph 1 of Art. 146 of the Tax Code of the Russian Federation... This means that VAT on the cost of dismantling and liquidation works cannot be taken into account when taxing profits. All these arguments are cited by the auditors in the courts.
However, the arbitration courts, considering disputes about where to put the VAT that is not accepted for deduction, do not share the position of the tax authorities. They do not see any fundamental differences between the concepts of "no object of taxation" and "transactions that are not subject to taxation." Therefore, since the taxpayer did not accept VAT on dismantling work for deduction, then, in the opinion of the courts, VAT should be included in the cost of the work itself and taken into account when calculating profit tax as a non-operating expense d Resolutions of the Federal Antimonopoly Service of the Moscow Region dated May 14, 2009 No. KA-A40 / 3703-09-2; The Ninth Arbitration Court of Appeal dated 04.06.2009 No. 09AP-8136/2009-AK, dated 02.06.2009 No. 09AP-8085/2009-AK; FAS SZO dated 03.09.2007 No. A05-789 / 2007; FAS PO dated September 26, 2006 No. A57-31622 / 2005-22; FAS VVO dated 26.12.2007 No. A31-2632 / 2007-23... There must be at least some kind of justice.
By the way, our magazine has already published the point of view of specialists of the Ministry of Finance of Russia on this issue, who are allowed to write off VAT on the work of contractors that is not deductible (you can read the explanation of E.N. Vikhlyaeva in, 2009, No. 18, p. 58) ...
And do not be confused by the fact that some courts are allowed to accept VAT for deduction, while others allow this VAT to be taken into account in expenses. The conclusion from all these decisions can be made as follows: the courts of taxpayers support, no matter how they dispose of the input VAT on liquidation works (both in the case if they accepted it for deduction, and in the case when the input VAT is taken into account in the cost of work and written off to expenses).
We calculate the income from the liquidation of real estate
Disassembling a building can produce many different materials. And some of them you can either use yourself or sell. In this case, whatever you find useful should be capitalized. To do this, it is necessary to draw up an act on the posting of material assets received during the dismantling and dismantling of buildings and structures, according to the form No. M-35 approved Resolution of the State Statistics Committee of Russia dated 10.30.97 No. 71a.
For capitalized values, you need to determine their market value. You must take it into account on the date of property write-off:
- in accounting - as other income v p. 9 PBU 5/01 "Accounting for inventories", approved. Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n; , sub. 2 p. 1 art. 268 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated September 30, 2010 No. 03-03-06 / 1/621.
Example. Reflection in the accounting of the liquidation of a real estate object
/ condition / On the balance sheet of the organization is a building (acquired before 2001) with an initial cost of 5,000,000 rubles. (both in accounting and tax accounting). To simplify the example, assume that the amount of accrued depreciation in accounting and tax accounting is the same - 3,500,000 rubles.
The organization stopped using the building and decided to demolish it. Both of these decisions were taken simultaneously (in April 2011) and are reflected in sections 1 and 2 of the act for the write-off of an item of fixed assets in the form No. OS-4.
For the demolition, the organization attracted a contractor, the cost of its work is 450,000 rubles. plus VAT RUB 81,000 (only 531,000 rubles). The building was demolished in May 2011.
The cost of the materials remaining after dismantling, suitable for further use, is set at 90,000 rubles. The demolition results are reflected in section 3 of the act according to the form No. OS-4 in May 2011.
/ solution / Since the building was acquired before 2001, there is no need to recover VAT on demolition of this building.
The organization decided not to deduct VAT on dismantling works performed by a third party and included them in the cost of these works.
The following entries will be made in accounting.
Contents of operation Dt CT Amount, rub. The original cost of the liquidated building has been written off 01 "Fixed assets" 5 000 000 Depreciation for the abandoned building written off 02 "Depreciation of fixed assets" 01, subaccount "Disposal of fixed assets" 3 500 000 The residual value of the building was written off 91-2 "Other expenses" 01, subaccount "Disposal of fixed assets" 1 500 000 The cost of the building in a conditional assessment is reflected off the balance sheet 1 000 In accounting, from the next month, depreciation will no longer be charged At the date of completion of the liquidation of the building and the signing of the act of completion of the demolition of the building (as of the date of execution of section 3 of the act in the form No. OS-4 - in May 2011) Reflected are the costs of paying for the work of the contractor, including VAT, which it was decided not to deduct for deduction 91-2 "Other expenses" 60 "Settlements with suppliers and contractors" 531 000 10 "Materials" 91-1 "Other income" 90 000 The cost of the building was written off off-balance sheet 013 "Buildings to be demolished" 1 000 Tax accounting of liquidation operations.
the name of the operation Income / expense classification Amount, rub. Document At the date of the decision that the building will no longer be used by the organization (as of the date of approval by the head of sections 1 and 2 of the act in the form No. OS-4 - in April 2011) The building has been excluded from the composition of the depreciable property, depreciation will be discontinued from the next month (from May 2011) As of the date of approval by the head of the demolition results (as of the date of registration of documents on the demolition of the building and section 3 of the act in the form No. OS-4 - in May 2011) Expenses included in the form of the residual value of the building
(RUB 5,000,000 - RUB 3,500,000)Non-sales expenses d sub. 8 p. 1 art. 265 Tax Code 1 500 000 Fully completed act in the form No. OS-4, documents on the demolition of the building Costs for demolition work included
(450,000 rubles + 81,000 rubles)Non-sales expenses d sub. 8 p. 1 art. 265 Tax Code 531 000 Contract for contract work, act of completed contract work Recorded materials suitable for further use Non-operating income d clause 13 of Art. 250, sub. 8 p. 4 art. 271 of the Tax Code of the Russian Federation 90 000 The act on the posting of material assets in the form No. M-35 As you can see, there are a lot of nuances in the demolition of real estate. All of them should be given attention by both management and accounting. And it is better to do it BEFORE DEMOLISHMENT.