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Company / Laws

Notice of completion of demolition of the object – the basis for accrual of tax on property of natural persons

Legal advice 07.03.2019 at 14:23

Legal advice

Earlier

FTS of Russia explained the procedure for the termination tax

the property of physical persons in connection with the death or destruction of property (letter

FTS of Russia from November 14, 2018 n BS-4-21/22148@). Additionally,

the IRS reports that the Ministry of construction of Russia approved the form

notice of completion of demolition of the object of capital construction (letter FNS

Russia from February 26, 2019 n BS-4-21/3377@ "the reason for the termination

the calculation of the tax on property of physical persons in the case of the demolition of the subject

taxation").

Explained the procedure to transfer it to

the competent authorities and information system security

urban Affairs (ISCAS). So, the notification is

the developer or technical customer no later than 7 working days after

the completion of the demolition of the facility in the local

government. The local authority, which received

the notification within 7 working days ensures its placement in the

and ISCAS notify the authority of regional government

construction supervision.

FNS of Russia recommends to take into account that

the placement of a notice in the ISCAS can be considered as a basis for

the termination of the calculation of the tax to property of physical persons.