from 01.01.2015 until now
Moscow, Russian Federation
In accounting practice, there are cases when it is necessary to take into account objects for which the cost is not indicated in the accompanying documents. The valuation report submitted by a professional appraiser indicates the market value as the result of his work. However, accountants have problems taking into account value added tax (VAT). The materials contain the author's view that the VAT issue is individual and is solved differently in each case. The solution of this issue is already moving to the rank of personal relations and agreements between the appraisal company and the customer. The author considers valuation transactions with property when VAT does not occur. The practical achievements of the author can be useful in solving applied issues of accounting and taxation of property, the value of which was determined by an independent appraiser.
valuation report, revaluation, comparative approach, tax registers, fair value, VAT
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