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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 12, 2013 No. AC-4-11/14599 @

About procedure for submission of supporting documents for the purpose of receipt of remaining balance of property tax deduction on income tax

The Federal Tax Service concerning submission of supporting documents for the purpose of receipt of remaining balance of property tax deduction on income tax reports 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 actually made expenses, in particular, to acquisition in the territory of the Russian Federation of the apartment, the room or share (shares) in them, but no more than 2 000 000 rub.

If in tax period property tax deduction cannot be used completely, its remaining balance is transferred to subsequent tax periods before its complete use.

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 (receipts 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).

Based on Item 5 of article 93 of the Code during conducting tax audit 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. This provision is applied to the documents submitted to tax authorities after January 1, 2010.

Therefore, if the taxpayer for receipt of property tax deduction provided the tax declaration with application of copies of the documents confirming the right to deduction, and this tax deduction was used by the taxpayer not completely, for its obtaining in subsequent tax periods of repeated submission of copies of the specified documents it is not required.

This line item is approved with the Ministry of Finance of the Russian Federation the letter of 31.07.2013 No. 03-04-07/30526.

Bring the specified letter to subordinate tax authorities.

Valid counselor of state of the Russian Federation 2 classes

S. N. Andryushchenko


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