Recently, despite the high cost of apartments in Moscow, making a deal for the sale of real estate, sellers and buyers are trying to leave taxation, indicating when it is registered at the minimum cost. Wishing the state all the tax due to voluntarily in Moscow is not many. Due to the fact that real estate tax is quite high, the only motive for making an honest transaction indicating the real purchase price can only be fear of being deceived. But if the seller and the buyer completely trust each other – no one prevents them from indicating the minimum cost of the apartment in the contract. But, employees of the tax authorities, found a way to recalculate the amount of the contract in their own way. In Art. 40, Tax Code, h.1 It is said that the price of the apartment indicated in the text of the contract of sale can be used as the tax base base. But, nevertheless, according to the reservation specified in this article, the tax authorities can make a motivated decision on the additional charge of tax, if the contract indicates a price that is 20% less than the market price of an identical product. Does this mean that buyers are obliged to pay for the goods by some kind of market measure or that the seller cannot sell his property for the price at which he wants to sell it? No, since such a restriction could be considered a violation of property ownership of the property. Of course, tax legislation cannot directly violate the requirements of the Civil Code, of course, the price of the goods may be unlawful, the tax inspectorate can require indication of the market value in the text of the contract. But, nevertheless, they can demand to pay tax at the average market rate. However, lawyers advise not to really worry about possible surcharges, since under the terms of the same Tax Code, only a motivated decision to pay tax can be taken into account. To motivate his decision, the tax inspector must draw up an act of exit check of the apartment, as well as attract an expert for this. At the same time, the seller of the apartment may always demand to remove the expert or challenge the act of verification in court. Lawyers believe that tax legislation requires finalization, so real estate sellers can still sleep calmly, since in fact, force them to pay taxes at a market rate now impossible. In the entire history of judicial practice, there was still no case of establishing the real value of the apartment. Therefore, to limit the desire of participants in the transaction to indicate in the contract the underestimated price by law no one can. But on the other hand, no one can also protect the same participants in the transaction, and in case of applying to the court, they will be provided with protection only within the framework of the real estate price declared in the contract
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