№

Types of capital assets

(according to Art. 37 of the h. (2) Tax code)

№

Transaction type

Documents, confirmatory
cost basis / the basis of alienable assets corrected cost

physical person

economic agent

Others

1

2

3

4

5

6

1.

The private property which is not used in business activity (for example, garage, the apartment, the machine, etc.)

1.1

The property acquired (which serves as the main housing of the taxpayer *)

Purchase and sale agreement

1) Superimposed (way bill); 2) the Purchase and sale agreement and other documents confirming assignment of rights of property and the incurred expenses; the document confirming estimated value **

X

1.2

The property is other, than the acquired main housing

The document confirming market value for January 1, 1998 ***;

Purchase and sale agreement

The document confirming market value for January 1, 1998 ***.

Superimposed (way bill) or tax delivery note and the purchase and sale agreement (if is available), the act of purchase and other documents confirming assignment of rights of property and the incurred expenses; the international document – the invoice and the customs declaration concerning invoicing of the amount

X

1.3

The property constructed independently

X

X

The purchase and sale agreement and / or superimposed, tax delivery note if such are available ****

1.4

The property inherited

Certificate of the legitimate heir; or market price of date of possession, in that case where it higher or is absent in the certificate

X

X

1.5

The property received as a result of donation

Gift agreement;

or market price of the donation moment if it exceeds the amount specified in the agreement;

X

1.6

The property received as a result of exchange;

Agreement of exchange

Superimposed (way bill) or tax delivery note and the agreement of exchange (if is available), and also other documents confirming assignment of rights of property (in case of additional payment)

X

1.7

The property acquired by way of investment of money to real estate construction

The agreement or other legal act confirming the incurred expenses

The agreement of investment of money in construction; other legal acts confirming the incurred expenses

X

1.8

The property acquired as a result of requirement concession

Contract of assignment of the requirement

X

2.

Shares

2.1

Acquired

Purchase and sale agreement

a) the certificate issued by the accredited appraiser, confirming share market value for 1.01.1998; or 

b) the certificate confirming the property right to shares and their cost; or
c) purchase and sale agreement and delivery note, or tax delivery note

X

2.2

Received as a result of donation

Agreement (act) of donation; or market value at the time of donation, if it above stated in the agreement

X

2.3

Inherited;

Certificate of the legitimate heir; or market value for date of the introduction in the property rights if it higher or is absent in the certificate;

X

X

3.

Lands

3.1

Acquired

Purchase and sale agreement

Superimposed (way bill) or tax delivery note and the purchase and sale agreement (if is available), the act of purchase, and also other documents confirming assignment of rights of property;

X

3.2

Received as a result of donation

Agreement (act) of donation; or market price of the donation moment if it is higher, than it is specified in the agreement

X

3.3

Inherited

Certificate of the legitimate heir; or market price of date of possession if it higher or is absent in the certificate

X

X

3.4

Acquired as a result of exchange

Agreement of exchange

The agreement of exchange and superimposed (way bill) or tax delivery note, and also other documents confirming assignment of rights of property

X

3.5

Received from primeriya free of charge;

X

X

Certificate on land right *****

4.

Debt securities (bills of exchange or shares in the authorized capital, etc.)

4.1

Acquired

Purchase and sale agreement

Superimposed (way bill) or tax delivery note and the purchase and sale agreement (if is available), and also other documents confirming assignment of rights of property

X

4.2

Acquired result of exchange

Agreement of exchange

4.3

Inherited

Certificate of the legitimate heir; or market value for date of the introduction in the property rights if it higher or is absent in the certificate

X

4.4

Received as a result of donation

Agreement (deed of gift);

or market value at the time of donation, if it above stated in the agreement

4.5

Created

The act confirming the incurred expenses

5.

Purchase option or sale of capital assets

5.1

Acquired

Agreement of the purchase option or sale of capital assets

The agreement of the option both superimposed (way bill) and other documents confirming assignment of rights of property

X

№

Income types

(according to Art. 90-1 of the Tax Code)

The documents confirming payment of some income types from which the income tax finally keeps

1

The income from delivery in ownership and/or use (in property employment, lease, usufruct) movable and immovable property of the h. (3)

a) The agreement of delivery in ownership and/or use (in property employment, lease, usufruct) movable and immovable property

b) Act of purchase of services in letting of property (Order of the Ministry of Finance No. 88/106 of 6:10. 2008)

2

Dividends of h (3-1)

a) Minutes abstract of general shareholder meeting at which the decision on dividend distribution, or other document on dividend distribution provided by the law was made;

b) The confirmation in a free form issued by the payer of fur-coats the ode about the paid income and the withheld income tax.

3

The amount removed from the authorized capital corresponding to increase in the authorized capital from the distribution of net profit and/or other sources determined in equity between shareholders (unitholders) of h (3-1)

4

Royalty of h (3-1)

a) The agreement confirming income acquisition in the form of royalty;

b) The confirmation in a free form issued by the payer of the income about the paid income and the withheld income tax;

c) The document confirming the status of the receiver provided in article 20 Item 11 of the Tax code (if necessary).

5

Prizes from gamblings of h (3-3) 

The confirmation in a free form issued by the payer of the income about the paid income and the withheld income tax.

6

Prizes from the advertizing campaigns of h (3-3) 

The confirmation in a free form issued by the payer of the income about the paid income and the withheld income tax.

7

Prizes from lotteries of h (3-3) 

The confirmation in a free form issued by the payer of the income about the paid income and the withheld income tax.

8

Income gained by physical persons, except for individual entrepreneurs and peasant farms from delivery of products of crop production and gardening in the natural form, including fruits of walnut and derivative products, and products of livestock production in the natural form, live and lethal weight, except for genuine milk of h (3-5)

Act of purchase