of October 24, 2012 No. AC-4-2/18053 @
About implementation of tax control by provision of property tax deductions
The Federal Tax Service in connection with the arising questions regarding implementation of tax control by provision of property tax deductions pays attention to the following.
According to the subitem 2 of Item 1 of article 220 of the Tax Code of the Russian Federation (further - the Code) in case of determination of the size of tax base on income tax the taxpayer has the right to property tax deduction in the amount of the expenses on new construction or acquisition which are actually made by it in the territory of the Russian Federation of the apartment house, the apartment, the room or share (shares) in them, the parcels of land provided for individual housing construction, and the parcels of land on which acquired apartment houses, or share (shares) in them, but no more established size are located.
The tax deduction can be provided to the taxpayer by two methods:
1) according to Item 2 of article 220 of the Code in case of submission of the tax declaration by the taxpayer in tax authority upon termination of tax period;
2) according to Item 3 of article 220 of the Code before the termination of tax period in case of the address of the taxpayer to the employer.
For confirmation of the right to property tax deduction the taxpayer represents to tax authority:
- in case of construction or acquisition of the apartment house (including not ended by construction) or share (shares) in it - the documents confirming the property right to the apartment house or share (shares) in it;
- in case of acquisition of the apartment, room, share (shares) in them or the rights to the apartment, the room in the house under construction - the agreement on acquisition of the apartment, room, share (shares) in them or the rights to the apartment, the room in the house under construction, the deed of conveyance of the apartment, room, share (shares) in them to the taxpayer or the documents confirming the property right to the apartment, the room or share (shares) in them;
- in case of acquisition of the parcels of land provided for individual housing construction, and the parcels of land on which acquired apartment houses, or share (shares) in them - the documents confirming the property right to the parcel of land or share (shares) in it, and the documents confirming the property right to the apartment house or share (shares) in it are located.
The specified tax deduction is provided to the taxpayer based on its written application, and also the payment documents processed in accordance with the established procedure and confirming the fact of payment of money by the taxpayer on the made expenses (to the receipt to receipt orders, bank statements about money transfer from the account of the buyer for the account of the seller, sales and cash register receipts, acts of purchase of materials at physical persons with indication of in them address and passport data of the seller and other documents).
Non-presentation in tax authority of the documents provided by provisions of article 220 of the Code attracts refusal (partial refusal) in provision of property tax deduction which according to provisions of article 100 of the Code is reflected in the act of cameral tax audit.
According to provisions of Item 5 of article 93 of the Code during conducting tax audit, other tax control measures tax authorities have no right to request from the documents which are earlier provided to tax authorities when conducting cameral or exit tax audits of this checked person at the checked face. The specified restriction does not extend to cases when documents were presented in tax authority in the form of the originals returned subsequently to the checked face earlier and also on cases when the documents submitted to tax authority were lost owing to force majeure.
When documents are submitted, they are subject to research taking into account features of the specific transaction and not only from the Code line item, but also from line item of regulations of the civil legislation regulating procedure for transactions of purchase and sale and their registration, and also taking into account the specific documents submitted by the taxpayer. The submitted documents shall be checked by tax authority regarding their reliability and compliance to the information resources containing data of the bodies, organizations, organizations and officials obliged to report the data connected taking into account the organizations and physical persons in tax authorities.
It should be noted that for the purpose of check of reliability of the documents submitted to the tax declaration tax authorities of article 31 of the Code having the right to cause according to provisions based on the written notice in tax authorities of taxpayers for making explanations; according to article 90 of the Code to receive testimonies of witnesses; according to article 92 of the Code to perform inspection of documents; according to provisions of Articles 93, 93.1 Codes to request from documents; according to regulations of Articles 95, of 96, 97 Codes to involve experts, specialists, translators.
If the tax authority reveals mistakes in the tax declaration (calculation) and (or) contradictions between the data containing in the submitted documents or discrepancies of the data provided by the taxpayer to the data containing in the documents which are available for tax authority, and received by it during tax control according to Item 3 of article 88 of the Code are revealed the tax authority reports about it to the taxpayer with the requirement to provide necessary explanations within five days or to make the corresponding corrections at the scheduled time.
If after consideration submitted explanations and documents or in the absence of explanations of the taxpayer the tax authority determines the fact of making of tax offense or other violation of the law about taxes and fees, officials of tax authority shall draw up the inspection statement according to the procedure, stipulated in Article 100 Codes.
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