Situation. An organization applying the general taxation system, under a sales agreement, acquired ownership of non-residential premises for use as an office. The act of acceptance and transfer of the object was drawn up on September 28, 2023, documents for state registration of ownership rights were submitted to the organization for state registration of real estate on October 2, 2023.
Is the organization required to pay real estate taxes on this property in 2023?
For capital structures (buildings, structures), their parts, the creation, modification or emergence of which, transfer of ownership rights, economic management or operational management are subject to state registration, before state registration their creation, modification or occurrence, transfer of ownership rights to themeconomic management or operations management The payer is an organization that owns such capital structures (buildings, structures), their parts are included in the accounting records, Accordingly, the objects of taxation by real estate tax of organizations are capital structures (buildings, structures), their parts, construction, transformation or emergence that are registered in accounting, transition of ownership rights, economic management or operational management that are subject to state registration. , creation, alteration or occurrence before their state registration, transfer of ownership rights to them, economic management or operational management (clause 3 of article 226, subsection 1.5 of clause 1 of article 227 of the Tax Code)1,
Non-residential premises are classified as real estate. Its rights and transactions with them in the cases provided for…