RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 4, 2013 No. 231

Some questions of evaluating for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation

The Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for evaluating for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation which is attached.

2. Determine that:

1) subjects of estimative activities which condition on the date of entry into force of this resolution have the existing certificate of the subject of estimative activities for the direction 1 "Assessment of objects in material form" (further the direction 1) to the direction 2 "Assessment of complete property complexes, shares, securities, property rights and intangible assets, including the rights to intellectual property items" (further - the direction 2), can receive the certificate of the subject of estimative activities for specialization 1.8 "Assessment for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation" (further - specialization 1.8) within the direction 1, of specialization 2.3 "Assessment for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation" (further - specialization 2. 3) within the direction 2 provided that such subjects meet the requirements established by the rules of the organization of external control system of quality approved by Fund of state-owned property to other requirements of the legislation and have in the regular list of appraisers on the corresponding specializations.

Other subjects of managing which meet the requirements established by rules of the organization of external control system of quality and other requirements of the legislation and have in the regular list of appraisers in the direction 3 "Assessment for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation" (further - the direction 3), can receive the certificate of the subject of estimative activities for such direction. Appraisers in the direction 3 are appraisers in such direction, and also on specialization 1.8 within the direction 1 and specialization 2.3 within the direction 2;

2) from the date of entry into force of this resolution to consider invalid references from the State register of subjects of estimative activities of the right to conduct practical activities by determination of estimated value of real estate objects and objects of construction in progress for the purposes of the taxation, the determinations of estimated value of the real estate and objects of construction in progress issued by Fund of state-owned property according to the Temporary procedure which are on sale (exchange) approved by the resolution of the Cabinet of Ministers of Ukraine of October 26, 2011 No. 1103 (the Of_ts_yny v_snik of Ukra§ni, 2011 No. 84, the Art. 3073);

3) during determination of the amount of tax and/or charge and payment of other obligatory payments which are levied according to the legislation, proceeding from estimated value of property, property rights or the cost determined by the subject of estimative activities:

valuation reports which is carried out till October 31, 2013 inclusive by subjects of estimative activities for specializations 1.1 - 1.7 within the direction 1 and to specializations 2.1 and 2.2 within the direction 2, can be used during the effective period specified in such reports, but it is no more than three months;

since November 1, 2013 valuation reports which is carried out according to the Procedure approved by this resolution except the case provided by the paragraph the second the subitem 3 of Item 2 of this resolution are used.

3. Make changes which are applied to resolutions of the Cabinet of Ministers of Ukraine.

4. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of October 26, 2011 No. 1103 "Some questions of determination of estimated value of the real estate and objects of construction in progress which are on sale (exchange)" (the Of_ts_yny v_snik of Ukra§ni, 2011 No. 84, the Art. 3073).

5. To fund of state-owned property:

1) to take measures for determination of specialization 1.8 within the direction 1, of specialization 2.3 within the direction 2, and also the directions 3;

To approve 2):

rules of the organization of external control system of quality;

procedure for maintaining the single database of valuation reports for the purposes of the taxation and charge and payments of other obligatory payments which are levied according to the legislation;

procedure for maintaining the State register of appraisers and subjects of estimative activities, including for the direction (specializations) of assessment for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation;

together with the Ministry of Justice, the Ministry of the income and charges, the State agency of land resources - order of interaction, in particular electronically, subjects of estimative activities, customers of assessment, notaries, Fund of state-owned property, the Ministry of the income and charges, the State agency of land resources during evaluating for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation;

3) to bring own regulatory legal acts concerning determination of legal status and legal principles of activities of the supervisory board concerning estimative activities into compliance with requirements of the Laws of Ukraine "About the central executive bodies" and "About Fund of state-owned property of Ukraine".

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 4, 2013, No. 231

Procedure for evaluating for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation

1. This Procedure determines the mechanism of evaluating real and personal estate for the purposes of the taxation and charge and payment of other obligatory payments which are levied according to the legislation, for the purpose of calculation of the income of the taxpayer - physical person from sale (exchange) and other income of such taxpayer in the form of the monetary compensation received by it from alienation of real and personal estate (except cases of its inheritance and talent), and also calculations of the amount of the state fee, taxes and other obligatory payments which are levied according to the legislation.

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