RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 21, 2014 No. 358

Some questions of realization of provisions of the Tax code of Ukraine concerning property assessment

The Cabinet of Ministers of Ukraine decides:

1. Determine that:

1) measurement base for determination of estimated value for for the purpose of calculation of the income of the taxpayer - physical person from sale (exchange), inheritance and/or donation of property in the cases provided by the Tax code of Ukraine (except cases of inheritance and/or donation of property which cost is assessed on zero rate) (further - estimated value) the market value calculated according to national standards and other regulatory legal acts concerning assessment of property and property rights is;

2) information from the valuation report of property, the report on expert money value of the parcels of land (further - the valuation report) constituted for the purposes of the taxation is introduced in the single database of valuation reports for the purpose of registration of such report and is appendix to the valuation report. The specified information is constituted and introduced in the single database of valuation reports through the authorized electronic platforms according to procedure for maintaining the single database of valuation reports which affirms Fund of state-owned property.

The single database of valuation reports performs monitoring of information from the valuation report regarding lack of violations in case of creation of the valuation report. On condition of completeness, correctness and compliance of information from the valuation report, including compliance to the estimated value of property determined by the subject of estimative activities in cases to which requirements of article 172 of the Tax Code of Ukraine extend to market prices, the single database of valuation reports performs registration of the valuation report. Registration of the valuation report is performed by assignment to it unique number and automatic forming of the certificate of introduction of information from the valuation report in the single database of valuation reports on the form determined according to the procedure of maintaining the single database of valuation reports which affirms Fund of state-owned property.

Compliance of the estimated value of property specified by the subject of estimative activities in information from the valuation report in cases to which requirements of article 172 of the Tax Code of Ukraine extend to market prices, is established by the single database of valuation reports by means of the module of electronic determination of estimated value of similar to property assessment object which is component of the single database of valuation reports.

The single database of valuation reports refuses registration of the valuation report in case of identification by results of monitoring of information from the valuation report entered by the subject of estimative activities, shortcomings and/or violations in case of creation of the valuation report, discrepancy of estimated value of result of electronic determination of estimated value of similar to property assessment object (in cases to which requirements of article 172 of the Tax Code of Ukraine extend).

Registration of the valuation report is checked by notaries in case of the certificate of transactions in the cases provided by the Tax code of Ukraine or the official, in the presence of whom between physical persons the conclusion of purchase and sale agreements is performed (exchanges, deliveries), of vehicles, subject of managing which provides services in the conclusion of exchange agreements or taking part in their conclusion (further - person making actions for transaction for alienation of objects of personal estate).

Effective period of the valuation report which cannot exceed six months from the date of assessment is specified in such report. The valuation report is valid on condition of inclusion of information from it in the single database of valuation reports;

3) documents on determination of estimated value of object of assessment are stored in archive of the subject of estimative activities in paper and electronic form within three years of date of assessment. The specified documents shall reflect signatures of the head of the subject of estimative activities, appraisers who directly carried out assessment, assurance of documents seal (in case of its availability). The electronic form of the specified documents is fastened with the digital signature which according to requirements of the law has the same legal force, as well as the sign manual, appraisers who directly carried out assessment, and the head of the subject of estimative activities;

4) determination of estimated value is performed:

subjects of estimative activities - subjects of managing which conform to the requirements established by the Law of Ukraine "About assessment of property, property rights and professional estimative activity in Ukraine" and have the certificate of the subject of estimative activities for the direction and specialization which correspond to assessment object;

subjects of estimative activities in the sphere of assessment of lands which conform to the requirements established by the Law of Ukraine "About assessment of lands" and have the license for accomplishment of zemleotsenochny works (the parcel of land as separate subject of the transaction).

5) access to the single database of valuation reports is provided to subjects of estimative activities, notaries, persons who make actions for transaction for alienation of objects of personal estate, to law enforcement and monitoring bodies within powers, on condition of observance of requirements of the Law of Ukraine “About personal data protection” according to procedure for maintaining the single database of valuation reports which affirms Fund of state-owned property;

5-1) in case of refusal of the single database of valuation reports in registration of the valuation report subjects of estimative activities have the right within ten days to file in Fund of state-owned property petition for carrying out reviewing of the valuation report which was subject to registration. Reviewing of the valuation report is performed according to the Law of Ukraine “About assessment of property, property rights and professional estimative activity in Ukraine” or to the Law of Ukraine “About assessment of lands” and according to procedure for maintaining the single database of valuation reports which affirms Fund of state-owned property;

5-2) documents connected with property assessment including the original or the copy of the valuation report which is subject to registration in the single database of valuation reports certified by the subject of estimative activities go to Fund of state-owned property to its request. Failure to provide such documents by the subject of estimative activities in the specified time is the basis for suspension by Fund of state-owned property of access to the single database of valuation reports; 

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