IT IS REGISTERED
in Ministry of Justice of the Russian Federation
April 26, 2011.
Registration No. 20585
of February 11, 2011 No. MMB-7-11/154 @
About approval of form, procedure for its filling and format of Data on inventory real estate value and other data necessary for calculation of taxes
According to Items 9. 1, 10th article 85 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 2010, N 31, 4198) I order to the Art.:
1. Approve the "Data on Inventory Real Estate Value and Other Data Necessary for Calculation of Taxes" form according to the appendix N 1 to this order.
2. Approve procedure for filling of the "Data on Inventory Real Estate Value and Other Data Necessary for Calculation of Taxes" form according to the appendix N 2 to this order.
3. Approve format of Data on inventory real estate value and other data necessary for calculation of taxes, according to the appendix N 3 to this order.
4. To provide to management of informatization (V. G. Kolesnikov), Federal State Unitary Enterprise GNIVTS FNS of Russia (R. V. Filimoshin) development of the software for acceptance and processing of the data arriving in electronic form.
5. To Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.
6. This order becomes effective since January 1, 2012.
7. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities concerning calculation, completeness and timeliness of payment in budgets of budget system of the Russian Federation of the property tax of the organizations, the property tax of physical persons.
Head Federalnoy
Tax Service M. V. Mishustin
Appendix №1
to the order of the Federal Tax Service of February 11, 2011 No. MMB-7-11/154 @
See the "Data on Inventory Real Estate Value and Other Data Necessary for Calculation of Taxes" Form (15Kb In original language)
Appendix № 2
to the order of the Federal Tax Service of February 11, 2011 No. MMB-7-11/154 @
1.1. The "Data on Inventory Real Estate Value and Other Data Necessary for Calculation of Taxes" form (further - the Form) is filled based on data of the state technical accounting of capital construction projects.
1.2. Data are signed by the head of the body performing the state technical accounting in the subject of the Russian Federation or other official authorized by the head.
1.3. The form consists of the sheets containing details (lines) which are subject to filling with the body performing the state technical accounting in the subject of the Russian Federation.
The form includes the following sheets:
title page;
sheet "A" "Data on the building (construction)";
sheet "B" "Data on the residential (non-residential) room and other components of the building (construction)";
the sheet "B" "The information about the owner (the previous owner) - physical person";
the sheet "G" "The information about the owner (the previous owner) - the organizations".
The form is filled separately on each real estate unit.
1.4. Information when filling the Form shall be located strictly within the field allocated for it limited to special frame in the entry field.
1.5. In case of registration of the right (transition of the right) of common ownership the sheet "B" "The information about the owner (the previous owner) - physical person" and the sheet "G" "The information about the owner (the previous owner) - the organizations" are filled concerning each participant of common ownership with indication of the size of share in the right. In case of primary submission of data on common ownership the Form is filled concerning all participants of equity property. In case of change of data concerning one participant or several participants of equity property the Form is filled concerning the corresponding participant of equity property.
In the presence of data on registration (transition) of the right of common joint property the specified sheets of the Form are filled in concerning all participants of common joint property.
2.1. In the left upper corner of the title page data on the body performing the state technical accounting in the subject of the Russian Federation are specified:
full name;
primary state registration number (PSRN);
identification taxpayer number (ITN) and reason code of registration (check point);
address and phone.
2.2. In the right upper corner of the title page are specified the name of tax authority in which the Form, and its code is represented.
2.3. On the title page are also specified: document type code;
year as of which January 1 data are represented;
completely (without reducings) surname, name, middle name of the head of the body performing the state technical accounting in the subject of the Russian Federation, or the other person authorized by the head according to the document proving his identity;
the signature of the head of the body performing the state technical accounting in the subject of the Russian Federation, or the other person authorized by the head;
date of creation of the Form.
3.1. The sheet "A" is filled in separately on each building (construction) concerning which the state technical accounting is performed.
3.2. On line 1.1 cadastral numbers of the parcels of land on which the building (construction) is located are specified (in the presence).
3.3. On line 1.2 cadastral number of the building (construction), except for case, stipulated in Item is specified (in the presence)
3.5 this Procedure.
3.4. On line 1.3 in case of lack of cadastral number the conditional number of the building (construction) assigned by territorial authority of the Federal Registration Service according to data of the State Immovable Property Cadastre is specified (in the presence) (further - GKN).
3.5. In the lines 1.4-1.4.N the previous cadastral (conditional/inventory) numbers of the building (construction) are specified. If the building (construction) is formed as a result of division, merge of earlier existing objects or allocation of such objects, or cadastral (conditional/inventory) number is changed in other cases, in the lines 1.4-1.4.N cadastral (conditional/inventory) numbers of the previous objects are specified.
3.6. On line 1.5 the code of administrative-territorial division in the territory of which there is building (construction), according to the All-Russian qualifier of administrative-territorial division OK 019-95 is specified (further - RCATU).
3.7. On line 1.6 according to data of the state technical accounting data on the location address of the building (construction) with indication of on the line "and" of the postal index (in the presence), on the line - the name and code of the subject of the Russian Federation according to the appendix N 3 to this Procedure are filled in (or the description of the location of the building (construction) is constituted).
Submission of data on the location address of the building (construction) is performed in structure of the Qualifier of addresses of Russia (further - KLADR) and the text (line "l").
In the absence of data on the location address of the building (construction) in the lines "and" - "to" the crossed out section is put, and the location of the building (construction) is described in the line "l". Address elements in structure of KLADR are obligatory in case of their availability in the text description (line "l").
3.8. On line 1.7 the type of real estate object and code of real estate object determined according to the appendix N 5 to this Procedure are specified.
3.9. On line 1.8 the individual name of real estate object or the generalized name of the corresponding type of object, for example, the apartment house, the apartment, garage, object of construction in progress, linearly - cable construction of communication, etc. is specified (in the presence).
3.10. On line 1.9 purpose of the building - residential, non-residential, the apartment house by putting down of mark in the corresponding square located in this line is specified (in the presence).
3.11. On line 1.10 purpose of construction and code according to the appendix N 7 to this Procedure are specified (in the presence).
3.12. On line 1.11 are specified accession number of the building (construction) and (in the presence) object letters.
3.13. On line 1.12 the area (extent) of the building (construction) and unit of measure code on the All-Russian qualifier of units of measure OK 015-94 (MK 002-97) are specified (in the presence) (further - OKEI).
3.14. On line 1.13 are specified (in the presence) the area of common property in the apartment house and unit of measure code on OKEI if purpose of the building on line 1.9 is "apartment house".
3.15. On line 1.14 are specified (in the presence) the area of all rooms in the apartment house and unit of measure code on OKEI if purpose of the building on line 1.9 is "apartment house".
3.16. On line 1.15 year of commissioning of the building (construction) upon completion of its construction or year of completion of its construction is specified (in the presence).
3.17. On line 1.16 material of outside walls of the building and code according to the appendix N 6 to this Procedure are specified (in the presence).
3.18. On line 1.17 number of storeys of the building (construction), including on line 1.17.1 - underground number of storeys of the building (construction) is specified.
3.19. On line 1.18 the sign of the termination of existence of the building (construction) by putting down of mark in the corresponding square located in this line is specified.
3.20. On line 1.19 date of the termination of existence of the building (construction) is specified (in the presence).
3.21. On line 1.20 data on the inventory project cost of the real estate in rubles are specified. If real estate object on line 1.7 is object of construction in progress, this line is filled in the presence of data.
3.22. On line 1.21 data on the inventory cost of common property in the apartment house in rubles are specified (in the presence) if purpose of the building on line 1.9 is "apartment house".
3.23. On line 1.22 date of determination of inventory cost according to data of the state technical accounting of buildings (constructions) is specified.
3.24. On line 1.23 date of the state technical accounting and technical inventory count of the building (construction), the last as of date of submission of data is specified (in the presence).
4.1. The sheet "B" is filled in separately on each residential (non-residential) room and other components of the building (construction) concerning which the state technical accounting is performed.
4.2. On line 2.1 cadastral numbers of the parcels of land on which there is building (construction) and in which the room is located are specified (in the presence).
4.3. On line 2.2 cadastral number of the building (construction) in which the room, according to data of the state technical accounting is located is specified (in the presence). On line 2.2 the value which is put down in line 1.2 of the sheet "A" is specified.
4.4. On line 2.3 conditional number of the building (construction) in which the room, according to data of the state technical accounting is located is specified (in the presence). On line 2.3 the value which is put down in line 1.3 of the sheet "A" is specified.
4.5. On line 2.4 are specified accession number of the building (construction) in which the room, and (in the presence) object letters according to data of the state technical accounting is located. On line 2.4 the values which are put down in line 1.11 of the sheet "A" are specified.
4.6. On line 2.5 cadastral number of the room except for of case, the stipulated in Item 4.7 presents of the Procedure is specified (in the presence).
4.7. On line 2.6 in case of lack of cadastral number the conditional number of the room assigned by territorial authority of the Federal Registration Service according to data of GKN is specified (in the presence).
4.8. In the lines 2.7 - 2.7.N the previous cadastral (conditional/inventory) numbers of the room are specified. If the room is formed as a result of division, merge of earlier existing objects or allocation of such objects, or cadastral (conditional/inventory) number is changed in other cases, in the lines 2.7 - 2.7.N cadastral (conditional/inventory) numbers of the previous objects are specified.
4.9. On line 2.8 the code of administrative-territorial division in the territory of which there is room, according to RCATU is specified.
4.10. On line 2.9 according to data of the state technical accounting data on the room location address with indication of on the line "and" of the postal index (in the presence), on the line - the name and code of the subject of the Russian Federation according to the appendix N 3 to this Procedure are filled in (or the description of the location of the room is constituted).
Submission of data on the location address of the room is performed in structure by KLADR and the text (line "N").
In the absence of data on the room location address in the lines "and" - "m" the crossed out section is put, and the location of the room is described in the line "N". Address elements in structure of KLADR are obligatory in case of their availability in the text description (line "N").
The line "l" is filled in the presence of number of the room (room).
4.11. On line 2.10 the type of real estate object and code of real estate object determined according to the appendix N 5 to this Procedure are specified.
4.12. On line 2.11 the individual name of real estate object or the generalized name of the corresponding type of object, for example, the room, the apartment, the parking place, etc. is specified (in the presence).
4.13. On line 2.12 purpose of the room - residential, non-residential by putting down of mark in the corresponding square located in this line is specified (in the presence).
4.14. On line 2.13 are specified (in the presence) accession number and room letters.
4.15. On line 2.14 the room space and unit of measure code on OKEI are specified (in the presence).
4.16. On line 2.15 the sign of the termination of existence of the room by putting down of mark in the corresponding square located in this line is specified.
4.17. On line 2.16 date of the termination of existence of the room is specified (in the presence).
4.18. On line 2.17 data on the inventory project cost of the real estate in rubles are specified.
4.19. On line 2.18 date of determination of inventory cost according to data of the state technical accounting is specified.
4.20. On line 2.19 date of the state technical accounting and technical inventory count of real estate object, the last as of date of submission of data is specified (in the presence).
4.21. The procedure for filling of the sheet "B" described concerning rooms is recognized similar concerning other components of the building (construction).
5.1. The sheet "B" is filled in in the presence of data in the body performing the state technical accounting concerning the rights which are drawn up in accordance with the established procedure before enforcement of the Federal Law of 21.07.1997 N 122-FZ "About state registration of the rights to real estate and transactions with it" (The Russian Federation Code, 1997, N 30, by Art. 3594; 2011, N 1, the Art. 47) (further - the Federal Law of 21.07.1997 N 122-FZ).
5.2. The sheet "B" is filled in separately on each owner (the previous owner) of real estate object - physical person. On line 3.4 the owner's sign is specified.
5.3. On line 3.1 the value which is put down in lines is specified
1. 2, 1.3 sheets "A", 2.5, 2.6 of the sheet "B".
5.4. On line 3.2 the value which is put down in lines is specified
1.11 sheet "A", 2.13 sheets "B".
5.5. On line 3.3 the value which is put down in lines is specified
1.6 sheet "A", 2.9 sheets "B".
5.6. In the lines 3.5 - 3.7 the surname, name, (in the presence) middle name of physical person are specified completely, without reducings.
5.7. On line 3.8 INN of physical person is specified (in the presence).
5.8. In the lines 3.9 and 3.10 floor and birth date are specified respectively.
5.9. On line 3.11 the birthplace is specified.
5.10. In the lines 3.12.1 - 3.12.6 data on the identity document, in particular type and code of the document according to the appendix N 4 to this Procedure, series and document number proving the identity are specified. Is specified, in the presence, who issues the document, subdivision code and date of issue.
5.11. On line 3.13 nationality is specified, at the same time the code of nationality is filled according to the All-Russian qualifier of the countries of the world.
5.12. On line 3.14 the residential address (the stay address - is specified in case of impossibility of specifying of the residential address) in the territory of the Russian Federation with indication of on the line "and" of the postal index (in the presence), on the line - the name and code of the subject of the Russian Federation according to the appendix N 3 to this Procedure.
Submission of data on the residential address or stay is performed in structure by KLADR and the text (line "m").
In the absence of data on the residential address or stay in the lines "and" - "l" the crossed out section is put, and the residence or stay is described in the line "m". Address elements in structure of KLADR are obligatory in case of their availability in the text description (line "m").
5.13. On line 3.15 the information about the physical person living outside the Russian Federation is specified namely: on line
3.15.1 residential address.
5.14. On line 3.16 data on the documents of title which were the basis of registration (origin) of the right are specified. Instruction of the document - the basis for the termination of the right when filling data concerning the previous owner is not required, and concerning the new owner such document is title.
5.15. On line 3.16.1 details of the title document, on the line "and" - the name and code according to the appendix N 2 to this Procedure, on line document date, on the line "in" - document number are specified.
5.16. On line 3.17 the type of the right to real estate object and its code according to the appendix N 1 to this Procedure is specified.
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