of March 28, 2008 No. 187
About approval of the Regulations on evaluation procedure of the buildings and constructions belonging to physical persons
For the purpose of providing necessary conditions for the tax discharge on the real estate I decide:
1. Approve the enclosed Regulations on evaluation procedure of the buildings and constructions belonging to physical persons.
2. Determine that to carrying out according to this Decree of assessment of the buildings and constructions belonging to physical persons about 2 percent of receipts annually go to local budgets from the real estate tax from physical persons.
3. In two-month time to provide to Council of Ministers of the Republic of Belarus reduction of regulatory legal acts in compliance with this Decree.
President of the Republic of Belarus
Approved by the Presidential decree of the Republic of Belarus of March 28, 2008 No. 187
1. This Provision determines evaluation procedure of the capital structures belonging to physical persons (buildings and constructions (their parts), including apartment houses, garden lodges, dachas, premises (apartments, rooms), non-residential premises, economic constructions, garages, other buildings and constructions, including not finished by construction, parking places (further – buildings and constructions), for calculation of the real estate tax.
2. For the purposes of this provision the following main terms and determinations are used:
basic estimated cost of one square meter of the standard building or construction – the cost of one square meter of the same buildings and constructions in the respective settlement (in other territory) established on the integrated groups of such buildings and constructions in sizes according to appendix 1;
coefficients of quality of the circle - the coefficients established at least once in 5 years by the Gorispolkoms and district executive committees taking into account remoteness of the estimated object from the center of the settlement, transport communication with other its sites, security with objects of social and engineering infrastructure, ecological factors influencing the cost of objects of assessment, and specified on the developed environment in the real estate market of the respective settlement;
coefficients like the settlement – the coefficients approved by the Ministry of Architecture taking into account the location of the estimated object in the settlement of certain type;
coefficients of revaluation of buildings and structures - coefficients of change in value of the buildings and constructions belonging to physical persons, for January 1 of the current year, annually approved by the Ministry of Architecture.
3. Assessment of buildings and constructions is made for calculation of the real estate tax:
3.1. the territorial organizations for state registration of real estate, the rights to it and transactions with it (further – the organizations for state registration) according to estimated value of buildings and constructions for January 1 of the current year (further – estimated value). In case of assessment of apartment houses, garden lodges, dachas, premises (apartments, rooms), economic constructions, garages coefficients of quality of the circle, coefficients like the settlement, general indexes of change in value of material resources on areas and Minsk (for the works exempted from the value added tax) are considered, in case of assessment of non-residential premises, parking places and other buildings and constructions – coefficients of quality of the circle, coefficients like the settlement, coefficients of change in value of types (groups) of fixed assets.
The estimated value is determined in the relation:
buildings and constructions (including premises in the blocked apartment houses), except for premises (apartments, rooms) in apartment apartment houses and non-residential premises, parking places in apartment or other apartment houses (buildings, constructions), – based on regulations for assessment of apartment houses, garden lodges, dachas adjoining them structures, and also located separately from them economic (subsidiary and domestic) the constructions and garages approved by Council of Ministers of the Republic of Belarus. If in these regulations the objects which are subject to assessment are not specified, then assessment of such buildings and constructions is made according to requirements of the legislation regulating evaluating cost of objects of the civil laws;
premises (apartments, rooms) in apartment apartment houses proceeding from the original cost of the apartment apartment house in basic price level determined for date of input of the apartment house in operation proceeding from the cost of one square meter of total area of premises (apartments, rooms) of the apartment house and total area of premises (the apartment, the room);
non-residential premises, parking places in apartment apartment houses or other buildings, constructions - proceeding from original cost of the non-residential premises which are not intended for the operation of the apartment apartment house, parking places or other building, construction in basic price level calculated proceeding from the cost of one square meter of total area (cubic meter of amount) of the respective non-residential premises, machine places or the building, construction and total area (amount) of the non-residential premise, the parking place.
The local executive committees which signed contracts on evaluating buildings and structures with the organizations for state registration act as customers of works on determination of estimated value of buildings and constructions. At the same time by orders of local executive committees buildings and constructions which assessment by the organizations for state registration for the purposes of calculation of the real estate tax was not made or made 5 and more than years ago are subject to assessment.
Lists of the buildings and constructions which are subject to assessment on their estimated value current calendar year are determined by local executive committees in coordination with the relevant inspectorates of the Ministry of Taxes and Tax Collection (further - tax authorities).
Following the results of work of the organization for state registration no later than March 1 of the current year represent to local executive committees and the relevant tax authorities the summary sheet of assessment of the buildings and constructions belonging to physical persons in form according to appendix 2;
3.2. the tax authorities, the organizations which leased (finance lease (leasing), other paid or free use at physical persons of the building and construction (regarding such buildings and constructions), in the absence of in the current year assessment of buildings and constructions on their estimated value determined according to parts one and the second subitem 3.1 of this Item at the cost determined:
3.2.1. by indexation of the cost of buildings and constructions applied as tax base in case of calculation of the real estate tax in previous year with use of coefficients of revaluation of buildings and constructions.
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