24 November 2016
The Ministry proposed to levy property tax on owners of land, who put the building on the cadastral account but have not issued the right of ownership to it.Apparently this initiative is motivated by a desire to eliminate certain gaps in tax legislation that allow organizations not to calculate and not to pay property tax on a certain estate objects.
So, according to the general rule in paragraph 1 of article 374 of the Tax code of the Russian Federation, the object of taxation is real estate property considered on balance as object of fixed assets in the manner prescribed for accounting, unless otherwise provided by articles 378, 378.1 and 378.2 of the tax code.
According to paragraph 1 of article 378.2 of the tax code of the Russian Federation the tax base for such objects as: administrative and business centers, shopping centers and facilities in them (as well as other objects listed in paragraph 1 of article 378.2 of the tax code) is determined by taking into account the specifics established by article 378.2 of the tax code, the cadastral value of the property, approved in the prescribed manner.
In subparagraph 3 of paragraph 12 of this article there is one of the features according to which any of the real property named in paragraph 1 of article 378.2 of the tax code shall be taxable from the owner of the object.
As a conclusion, even if listed in paragraph 1 of article 378.2 of the RF tax code the objects are registered in the organization as fixed assets or as profitable investments in material values (such as objects that are provided by the organization for payment in temporary use for the purpose of receiving income), registered in cadaster, but do not have the registered right of ownership, organizations are allowed not to calculate property tax.
