Refund/Credit of Excess Tax Payments
As follows from the letter of the Ministry of Finance of the Russian Federation dated June 6, 2015, No. 03-05-04-02/38796, in accordance with the provisions of Article 24.20 of Federal Law No. 135-FZ of July 29, 1998 "On Appraisal" activities in the Russian Federation» (hereinafter - Federal Law No. 135-FZ), having entered into effective from July 22, 2014, establishing that in the event of a change in cadastral value by the decision of the commission or court in accordance with the procedure established by Article 24.18 of Federal Law No. 135-FZ, [information](/enc/32153/
"Definition of the concept 'information' in the legal encyclopedia") on cadastral value established by the decision of the commission or court, are applied for purposes provided by the legislation of the Russian Federation, starting from January 1 of the calendar year in which the corresponding application for reconsideration of cadastral value is submitted, but not earlier than the date of entry into the State Cadastre of Real Estate of the cadastral value, which
was the subject of a dispute.
According to paragraph 1 of Article 391 of the Tax Code of the Russian Federation (hereinafter - Code), the tax base for calculating the land tax is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.
By Federal Law No. 284-FZ dated October 4, 2014 "On Introducing Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Declaring Obsolete the Law of the Russian Federation 'On Taxes on Property of Individuals", which came into force on January 1, 2015, paragraph 1 of Article 391 of the Code was supplemented with a provision analogous to the provision of Article 24.20 of Federal Law No. 135-FZ.
According to paragraph 4 of Article 85 of the Code, the bodies responsible for cadastre registration, keeping the state real estate cadastre, and state registration of rights to real property and transactions involving it, are obliged to provide information on real property located within their jurisdictional territory, registered with these bodies (rights and transactions registered with these bodies), and on its owners to [tax authorities
tax authorities](/enc/8656/ "Definition of the term 'Tax Authorities' in the legal encyclopedia") in accordance with their location within 10 days from the date of the corresponding registration, as well as annually by February 15th, to submit the specified information in accordance with the status as of January 1st of the current year.
It should be noted that if during the desk tax audit of the declaration for 2014 year the tax authority received from the taxpayer a decision by the commission or court determining the cadastral value of the land plot at the market price, dated 2014, and such information was not received by the tax authority from the registering authority, then the tax authority
It is necessary within the framework of inter-agency cooperation to contact the Rosreestr authorities to confirm the information submitted by the taxpayer regarding changes in cadastral value.
Thus, tax authorities when administering land tax must rely on information contained in the State Cadastre of Real Estate.
The Federal Tax Service of Russia in its letter dated December 18, 2015, No. BS-4-11/22243@ "On the tax on property of organizations" notes that according to paragraph 15 of Article 378.2 of the Code, in the case of a change in cadastral value as decided by the commission for considering disputes regarding the results of determining cadastral value (hereinafter - commission) or a decision of the court in accordance with the procedure established by Article 24.18 of Federal Law No. 135-FZ dated July 29, 1998, "On Valuation Activities in the Russian Federation" [information](/enc/32153/
"Definition of the concept 'Information' in the legal encyclopedia") regarding cadastral value established by the decision of the specified commission or court decision are taken into account when determining the tax base for the tax on property of organizations starting from the tax period in which the corresponding application for reassessment of cadastral value is submitted, but not earlier than the date of entry into the state real estate cadastre
cadastral value, which was the subject of dispute.
Regarding the identical provision of paragraph 1 of article 391 of the Code, regulating the procedure for applying the adjusted cadastral value for the purpose of calculating land tax, the Russian Ministry of Finance clarified in its letter dated June 6, 2015 No. 03-05-04-02/38796 the procedure for tax authorities' actions in cases where a taxpayer submits a decision by a commission or court determining cadastral value as equal to market value and such information is not received from tax authorities by Rosreestr bodies.
In the aforementioned case, according to the Russian Ministry of Finance, tax authorities, within the framework of inter-agency cooperation, should contact Rosreestr agencies to confirm the information provided by the taxpayer regarding changes in cadastral value. Taking into account the above, the Federal Tax Service of Russia considers that the provisions of the letter from the Russian Ministry of Finance dated July 6, 2015, No. 03-05-04-02/38796 should be applied also in the context of implementing the aforementioned provisions of paragraph 15 of Article 378.2 of the Code.