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Main Documents About the adoption of Procedure for determining a type of the actual use of buildings (buildings, constructions) and rooms and Procedure for determining the list of real estate units concerning which tax base is defined as cadastral cost
Government of the Rostov region
The resolution of Aug. 1, 2019 No. 550

About the adoption of Procedure for determining a type of the actual use of buildings (buildings, constructions) and rooms and Procedure for determining the list of real estate units concerning which tax base is defined as cadastral cost

GOVERNMENT OF THE ROSTOV REGION

RESOLUTION

of 01.08.2019 No. 550

Rostov-on-Don

About the statement of the Order
definitions of a type of the actual use
buildings (buildings, constructions) and rooms and Order
definitions of the list of real estate units,
concerning which tax base is defined
as cadastral cost

According to Paragraphs 7, the 9th Article 378.2 of the Tax Code of the Russian Federation the Government of the Rostov region decides:

1. To approve Procedure for determining a type of the actual use of buildings (buildings, constructions) both rooms according to appendix No. 1 and Procedure for determining the list of real estate units concerning which tax base is defined as cadastral cost, according to appendix No. 2.

2. The present resolution comes into force from the date of its official publication.

3. To impose control over the implementation of the present resolution on the minister of the property and land relations, financial improvement of the enterprises, the organizations of the Rostov region N.I. Tolmachev.

 

Governor
Rostov region                         V.Yu. Golubev

 

The resolution brings
ministry of property
and land relations,
financial improvement
enterprises, organizations
Rostov region

 

Appendix No. 1
to the resolution
Governments
Rostov region
of 01.08.2019 No. 550

 

ORDER
definitions of a type of the actual use
buildings (buildings, constructions) and rooms

1. General provisions

1.1. The real Order is developed according to Article 378.2 of the Tax Code of the Russian Federation and governs the relations connected with definition of a type of the actual use of buildings (buildings, constructions) and rooms (further – Objects) on the basis of Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation.

1.2. For the real Order the following concepts are applied:

1.2.1. The real estate unit is an uninhabited building (building, a construction) or a part of the uninhabited building (buildings, constructions), or the non-residential premise.

1.2.2. The office and the accompanying office infrastructure are the real estate unit equipped with furniture, organizational appliances, means of communication used for the activity which is not connected with production including reception of visitors, processing and storage of documents and also the centralized reception rooms, rooms for holding meetings, the rooms used for placement of office equipment, the parking.

1.2.3. The shopping facility is the real estate unit which is specially equipped with the equipment intended and used for the calculation of demonstration of goods, service of buyers and carrying out monetary settlings with buyers at sale of goods.

1.2.4. Object of public catering is the real estate unit used for rendering services of public catering, including production of products of public catering, creation of conditions for consumption and sales of products of public catering and purchased goods both on the place of production and out of it by orders and also for rendering the accompanying additional services.

1.2.5. Subject to consumer services is the real estate unit used for rendering the services (performance of work) directed to satisfaction of personal, family, house needs of the natural persons who are not connected with implementation of business activity by the last.

1.2.6. The list – the list of the real estate units specified in Subparagraphs 1 and 2 of Paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation concerning which in the territory of the Rostov region the tax base is defined as cadastral cost.

1.2.7. Owners of real estate units are owners of buildings (buildings, constructions) and rooms and the person to whom of the building (the building, a construction) and rooms belong on the right of economic maintaining and (or) operational management.

2. Definition of a look actual
uses of real estate units

2.1. The Objects specified in Subparagraphs 1.2.2 – 1.2.5 sections of 1 real Order which type of the actual use is defined by the ministry of the property and land relations, financial improvement of the enterprises, the organizations of the Rostov region (further – Authorized body) till September 1 of the year preceding the next tax period and which correspond to the conditions established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation and concerning which owners did not in accordance with the established procedure submit applications for review of the decisions of Authorized body for definition of a type of the actual use are included in the List for the next tax period.

2.2. The type of the actual use Objektov is defined by Authorized body concerning separate Objects which compliance to the conditions established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation cannot be defined on the basis of data on appointment, the allowed use or the name of the Objects which are contained in the Unified state register of the real estate, or documents of technical account (inventory).

The type of the actual use Objektov is defined on the basis of data on types of business activity and (or) the information on use of real estate units provided by federal executive authority, the representative for control and supervision in the sphere of taxes and fees, other public authorities and local governments, at the request of Authorized body, in case of lack of the specified data a type of the actual use Objektov is defined by exit inspection.

2.3. For definition of a type of the actual use of Objects the Authorized body not later than 5 working days before start date of carrying out inspection posts on the official site of Authorized body on the Internet (further – the official site) the schedule of exit inspection of Objects created from number of the Objects specified in the paragraph the first Paragraph 2.2 of the real Order (further – the schedule of inspection).

The schedule of inspection is formed and approved by Authorized body on representation of State governmental agency of the Rostov region "Fund of property of the Rostov region" (further – Establishment), subordinated to the Authorized body given performance of work authority on formation of the List.

2.4. Objektov carries out exit survey Establishment for definition of a type of their actual use. Exit survey is carried out in the presence of the owner of the Object and (or) its legal representative. In case of refusal of the owner of the Object and (or) its legal representative from participation in inspection of the Object or in case of their absence in the day determined by the schedule of inspection on the Object, survey is carried out without their participation with a mark in the act of their absence.

2.5. During inspection the photographing and (or) video filming fixing the actual use of Objects, their names, signs (design) with details of the organizations which are carrying out activity in the surveyed Object and other signs of use is carried out.

Following the results of inspection the statement of inspection of the Object is drawn up (further – the act of inspection). In the act of inspection the following information is reflected:

date and place of drawing up act;

surnames, names, middle names and positions of the persons who were carrying out survey;

the address of the surveyed Object;

cadastral number of the surveyed Object;

information on ensuring access for carrying out inspection of the Object;

the total area of the surveyed Object according to the available documentation, with data of the Unified state register of the real estate and (or) technical documentation;

the signs revealed during inspection demonstrating use of the Object for, specified in Subparagraphs 1.2.2 – 1.2.5 sections of 1 real Order;

the area of the surveyed Object for each type of use established by Article 378.2 of the Tax Code of the Russian Federation;

area share (as a percentage) by each type of use established by Article 378.2 of the Tax Code of the Russian Federation from the total area of the Object;

other information necessary for decision-making;

signatures of the owner of the Object (his representative), the persons who were carrying out surveys (in case of refusal of the owner of the Object or his representative from the signature the refusal fact is fixed).

In case when carrying out inspection there were circumstances interfering access to the Object, the statement of inspection is drawn up with the indication of the revealed signs of placement of the Object with the application of photographic materials and (or) videos (including fixing of signs (designs) with details of the organizations and names which are carrying out activity on the Object) with the instruction on the circumstances interfering access and other necessary information.

The documents of technical account (inventory), documents containing data from the Unified state register of the real estate, other documents received during actions for definition of a type of the actual use of Objects or their copies, the corresponding materials of photographing and (or) video filming and other necessary documents are attached to the act of inspection (in the presence).

2.6. If visually the Object is not completely used for placement of offices and the accompanying office infrastructure and (or) shopping facilities and (or) objects of public catering and (or) subjects to consumer services, the area of such Object is defined on the basis of the data on the area of the respective rooms which are contained in documents of technical account (inventory). In case of lack of such data or their discrepancy with the actual planning of rooms, or use of the room in the above-stated purposes short, the area of the object is defined on the basis of results of the measurements which are carried out by specialists of Institution and (or) on the basis of the documents confirming transfer of the Object (parts of the Object) to possession and (or) use.

The share actually used for, specified in Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation, the areas of objects is defined as the relation of the area revealed during inspection used for placement of offices and the accompanying office infrastructure, shopping facilities, objects of public catering and consumer services, to the total area of the corresponding Object, data on which contain in the Unified state register of real estate objects.

The documents of technical account (inventory), documents confirming transfer of the Object (parts of the Object) to possession and (or) use, other documents can be submitted by owners of Objects to specialists of Institution when carrying out inspection or within 5 working days after completion of inspection and drawing up the act.

2.7. The statement of inspection is drawn up directly after carrying out inspection of the corresponding Object and is signed by all participating in inspection.

The act of inspection is transferred by Establishment to Authorized body within 5 working days after its drawing up.

3. Consideration of acts of inspection of Objects and acceptance
decisions on definition of a type of the actual use of Objects

3.1. Acts of inspection with the documents attached to them and data on types of the business activity which is carried out in Objects and (or) the information on use of Objects provided at the request of Authorized body by federal executive authority, the representative for control and supervision in the sphere of taxes and fees, other public authorities and local governments are submitted for consideration of the interdepartmental commission on consideration of questions of definition of the list of real estate units concerning which tax base is defined as cadastral cost (further – the Commission), created at Authorized body.

The structure of the Commission and order of its activity are defined by the legal act of Authorized body.

The commission makes to Authorized body recommendations of definition of a type of the actual use of Objects.

In case of insufficiency of the data which are contained in the act of inspection for definition of compliance of the real estate unit to conditions of recognition of buildings by administrative business centers, shopping centers and to conditions of recognition of non-residential premises, other object established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation, or recognition not provided by Article 378.2 of the Tax Code of the Russian Federation which are actually used for placement of offices, shopping facilities, objects of public catering and (or) subjects to consumer services, the Commission makes to Authorized body the proposal not to define a type of the actual use of the real estate unit and to carry out its repeated exit survey.

3.2. The decision on definition of a type of the actual use of Objects is made by Authorized body no later than 30 calendar days after introduction of recommendations by the Commission and within 7 calendar days after its acceptance is posted on the official site.

Information on introduction by the Commission of offers not to define a type of the actual use of Objects is posted on the official site no later than 15 calendar days after their introduction.

3.3. The decision on definition of a type of the actual use of Objects is the basis for inclusion of Objects in the List.

3.4. Owners of Objects on whom the decision on definition of a type of the actual use is made have the right to submit to Authorized body the application for revision of the specified decision (further – the statement for revision) within 60 calendar days after day of placement of the decision on definition of a type of the actual use of the Object on the official site. The owner or the user of the Object attaches the documents (certified of the order of the copy of documents established by the current legislation), confirming compliance (discrepancy) of Objects to the conditions of recognition by their subjects to taxation established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation to the statement for revision.

Filing of application about revision after the term established by the present point is the basis for refusal in its consideration.

3.5. The authorized body submits statements for revision for consideration of the Commission.

The term of consideration of the applications about revision is no more than 30 calendar days from the date of their receipt in Authorized body.

During consideration of the applications about revision the Commission analyzes the documents submitted by the owner of the Object (certified of the order of the copy of documents established by the current legislation) confirming compliance (discrepancy) of Objects to the conditions of recognition by their subjects to taxation established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation.

By results of consideration of the applications about revision the Commission makes recommendations to Authorized body about leaving of earlier defined type of the actual use of Objects without change or about its change.

At insufficiency or discrepancy of data on the actual use of Objects the Commission can recommend to Authorized body to organize carrying out repeated exit inspection of the Object by specialists of Institution according to the requirements established by the section 2 presents of the Order.

Additional survey is carried out by specialists of Institution at the request of Authorized body in the terms established to them. Objects concerning which additional exit survey is carried out do not join in the schedule of inspection.

The commission makes the proposal on leaving of earlier defined type of the actual use of Objects without change or about its change taking into account results of additional exit inspection.

3.6. Taking into account the recommendations of the Commission made by results of consideration of the applications about revision, the Authorized body makes the decision on refusal in review of the decision on definition of a type of the actual use of the Object or on modification of the decision on definition of a type of the actual use of the Object.

The above-stated decisions is accepted by Authorized body no later than 30 calendar days after obtaining recommendations of the Commission and within 7 calendar days after their acceptance are posted on the official site.

3.7. The decision made by Authorized body can be appealed in court.

3.8. The decision of Authorized body on modification of the decision on definition of a type of the actual use of the Object is the basis:

for the Object exception of the List at his statement for the next tax period in case of establishment by results of consideration of the application about revision of discrepancy of the Object with conditions of reference to the taxable objects established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation;

for inclusion of the Object in the List at his statement for the next tax period in case of establishment by results of consideration of the application about revision of compliance of the Object to conditions of reference to the taxable objects established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation.

4. Modification of the List at change of a look actual
uses of Objects or exception of Objects of the List

4.1. In case of change of the actual use of Objects after January 1 of the tax period in which the approved List, or an exception of Objects of the List works the owner of the Object has the right to submit to Authorized body the application for definition of a type of the actual use of the Object or the statement for an exception of the Objects belonging to it of the List in the current tax period (further – the statement for an exception) till October 1 of the current year.

For definition of a type of the actual use of the Object or an exception of Objects of the List by specialists of Institution at the request of Authorized body in time, not exceeding 30 calendar days from the date of receipt in Authorized body of the statement for definition of a type of use, exit survey of the Object is carried out.

Exit survey of the Object is carried out according to the requirements established by the section 2 presents of the Order.

Objects concerning which exit survey on the basis of statements for definition of a type of use is carried out do not join in the schedule of inspection.

4.2. The statement for definition of a type of use of the Object or the statement for an exception of the Object and the act of inspection of the Object with the documents attached to them (in the presence) are submitted for consideration of the Commission. According to the section 3 presents of an order the Commission considers the arrived documents.

4.3. By results of consideration of the application with the documents attached to them (in the presence) the Authorized body makes the decision on definition of a type of the actual use of the Object taking into account the recommendations of the Commission according to the section on definition of a type of the actual use of the Object and the act of inspection of the Object 3 presents of an order.

4.4. The decision of Authorized body on definition of a type of the actual use of the Object at consideration of the applications about an exception is the basis:

for the Object exception of the List in the current tax period in case of establishment of discrepancy of the Object with conditions of reference to the taxable objects established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation;

for refusal in the Object exception of the List in the current tax period in case of establishment of compliance of the Object to conditions of reference to the taxable objects established by Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation.

4.5. The decision on definition of a type of the actual use of the Object is made by Authorized body no later than 30 calendar days taking into account the recommendations of the Commission and within 7 calendar days after its acceptance is posted on the official site.

 

Head of department
documentary providing
Governments of the Rostov region                 T.A. Rodionchenko

 

Appendix No. 2
to the resolution
Governments
Rostov region
of 01.08.2019 No. 550

 

ORDER
definitions of the list of real estate units,
concerning which tax base is defined as cadastral cost

1. General provisions

1.1. The real order is developed according to Paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation and directed to settlement of the relations on implementation of actions for definition of the list of real estate units concerning which tax base is defined as cadastral cost (further – the Order).

1.2. The list of real estate units concerning which tax base is defined as cadastral cost (further – the List) is formed according to the established Paragraphs 3, 4, the 5th Article 378.2 of the Tax Code of the Russian Federation conditions of recognition of uninhabited buildings (buildings, constructions) and rooms as real estate units concerning which tax base is defined as cadastral cost (further – Objects), on the basis of information:

about a type of the allowed use, appointment or the name of the Objects recognized as subjects to taxation;

about a type of the actual use of the Objects recognized as subjects to taxation.

2. Formation of the draft of the List of objects

2.1. State governmental agency of the Rostov region "Fund of property of the Rostov region" (further – Establishment) no later than September 1 of the year preceding the tax period forms the draft of the List.

2.2. The draft of the List is formed by Establishment annually on the basis of the data which are contained in the Unified state register of the real estate and (or) documents of technical account (inventory) of Objects taking into account information on appointment or the name of Objects, on types of the allowed use of the land plots which is contained in them on which Objects and also on the basis of results of actions for definition of a type of the actual use of Objects are located.

2.3. Actions for definition of a type of the actual use of Objects are carried out by carrying out inspections according to Procedure for determining a type of the actual use of buildings (buildings, constructions) and rooms for taxation.

3. Definition for the tax period of the list of objects of immovable
property concerning which tax base is defined
as cadastral cost

3.1. In time, specified in Paragraph 2.1 of the real Order, Establishment sends the draft of the List to the ministry of the property and land relations, financial improvement of the enterprises, the organizations of the Rostov region (further – Authorized body).

3.2. The authorized body no later than September 15 of the year preceding the tax period posts the draft of the List on the official site of Authorized body on the Internet (further – the official site).

3.3. In case of disagreement of the owner (user) of the Object with the draft of the List the said person having the right to give till October 15 of the year preceding the tax period objections in Authorized body.

3.4. Objections are subject to consideration if the documents confirming the property right to the Object, or the documents confirming the emergence bases at the owner (user) of an obligation for payment of the property tax of the organizations concerning the Object and also the documents proving the arguments stated in objections are attached to them.

3.5. In case the specified documents are not attached to objections, objections are subject to leaving without consideration.

Objections are considered within 30 calendar days from the date of their receipt in Authorized body.

In case objections are connected with the appeal of results of definition of a type of the actual use regarding establishment of the areas of the object used for, provided by Article 378.2 of the Tax Code of the Russian Federation, then during consideration of objections if necessary the Authorized body gives an assignment to Establishment to carry out with participation of the representative of the owner (user) repeated inspection of the Object according to Procedure for determining a type of the actual use of buildings (buildings, constructions) and rooms for taxation.

By results of consideration of objections Authorized body makes the decision on satisfaction (refusal in satisfaction) the presented objections.

The decisions made by results of consideration of objections are the basis for inclusion of real estate units or an exception of real estate units of the List at his statement for the next tax period.

The decision on satisfaction (refusal in satisfaction) the presented objections is made by Authorized body no later than 30 calendar days taking into account the recommendations of the interdepartmental commission on consideration of questions of definition of the list of real estate units concerning which tax base is defined as cadastral cost (further – the Commission), and within 7 calendar days after its acceptance is posted on the official site.

3.6. The draft of the List created according to the real order, Authorized body sends to the Commission.

Taking into account the recommendations of the Commission no later than December 30 of the year preceding the next tax period, the List is approved by Authorized body and posted on the official site.

3.7. In time no later than December 30 of the year preceding the next tax period, the Authorized body sends the approved List in an electronic form to the Department of FNS of Russia for the Rostov region.

 

Head of department
documentary providing
Governments of the Rostov region                        T.A. Rodionchenko

Rubricator

Property. Inventory

Placed: On Aug. 15, 2019 16:04
Changed: On Aug. 16, 2019 11:34
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