of April 10, 2009 No. ShS-22-3/279 @
About procedure for filling of Appendix to the tax declaration on the value added tax approved by the Order of the Ministry of Finance of the Russian Federation of 07.11.2006 No. 136n in case of carrying out upgrade (reconstruction) real estate object
The Federal Tax Service in connection with the arriving requests from tax authorities and taxpayers about procedure for filling of Appendix to the tax declaration on the value added tax approved by the Order of the Ministry of Finance of the Russian Federation of 07.11.2006 of N136n (further Appendix), in case of carrying out upgrade (reconstruction) real estate object reports the following.
1. Concerning procedure for filling of Appendix if the modernized (reconstructed) object is not excluded from structure of depreciable property and is used in activities of the taxpayer, it is necessary to consider the following.
According to the paragraph the fourth Item 6 of article 171 of the Tax Code of the Russian Federation (further - the Code) the tax amounts shown to the taxpayer when carrying out real estate objects (property, plant and equipment) by contractors of capital construction, in case of real estate acquisition (except for air, ocean ships and inland navigation vessels, and also space objects), estimated in the taxpayer in case of the accomplishment of installation and construction works for own consumption, accepted to deduction according to the procedure provided by Chapter 21 of the Code are subject to recovery if the specified real estate objects (property, plant and equipment) are used further for implementation of the transactions specified in Item 2 of article 170 of the Code except for of fixed assets which are completely softened or from the moment of input of which in operation at this taxpayer there passed at least 15 years.
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The document ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of October 15, 2009 No. 104n