At the present time, any building without the registration of property rights cannot be considered as property, therefore it is impossible to charge the tax on it.
The Ministry of Finance proposes to tax the buildings that have not been registered as property by the owners of the land plots. Currently, the owners of 38% of all existing buildings are not specified in the State Real Estate Cadastre.
In the published draft "Main directions of tax policy for the 2017-2019 year," the Ministry of Finance proposes to levy property tax on the land owners, who put a building on the cadastral account, but didn't register the ownership of it. Currently, the tax cannot be charged without registration of property rights; a building is not considered property until the completion of construction, and regulation of the construction time is impossible, notes the newspaper.
A newspaper's source familiar with the discussion pointed out one shortcoming of the initiative: only the owner may pay taxes. But technically, the owner of the real estate built on the land, and the land owner can be different people, as with land lease contracts, which are not registered in Rosreestr. Russian courts recognize the unfinished construction objects as property, but from the point of view of tax legislation, the unregistered buildings are sets of building materials, that belong to personal state.
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