[NOTING THE MAIN POINT] The Federal Tax Service has familiarized subordinate tax authorities with methodological views of the RF Armed Forces in terms of property taxes

The Federal Tax Service has familiarized subordinate tax authorities with methodological views of the RF Armed Forces in terms of property taxes (letter No. BS-4-21 / 12645 @ dated July 2, 2013).

First of all, we are talking about the legal views of the RF Armed Forces on property tax privileges for entities in terms of definitions related to the RF Armed Forces.

In the decision dated 30.03.2018 No. 309-KG18-756 the court did not agree with the use of the privilege related to power lines operated for entity’s own needs and stated that the right to a reduced tax rate depended on object’s functional belongingness. Assignment of the OKOF code related to privileges does not mean that a taxpayer has the right to a privilege.

In the second case (decision dated 27.04.2018 No. 306-KG18-3976), an entity declared a privilege under par 25, cl. 381 of the Tax Code, although movable property was received from a related party during reorganization until 01.01.2013. The property was first recognized in accounts for capital investments (07, 08), and subsequently in account 01 for fixed assets. Tax authorities did not approve the privilege, since the objects were initially recognized (in accounts 07, 08) until 01.01.2013, and therefore they charged additional amounts of tax, penalties and fine. The court supported the tax authorities.

The third case concerns legality of applying privileges as to newly introduced energy-efficient facilities (par 21, cl. 381 of the Tax Code of the Russian Federation). The court supporting the tax authority notes that the law does not provide for the definition of energy efficiency groups in relation to a non-residential building. At the time of putting the building into operation, there was no energy passport, therefore, at the time of the energy survey, the facility was no longer a newly constructed one (decision No. 302-KG18-4579 dated 27.04.2018).