Lawmakers propose to abandon the concept of "assessed value" of the property used to determine the income from the sale of movable or immovable property. According to legislators , so you can reduce the cost of services of such an assessment and to avoid corruption risks . The draft law "On Amendments to the Tax Code of Ukraine concerning improvement of the mechanism for determining revenue from the sale (exchange) of real and personal property for tax purposes » (№ 4291-2), introduced by a group of people's deputies , the concept of " assessed value " is replaced by " market value . "
Corresponding changes are experiencing Article 172 and 173 of the Tax Code . Unlike the current procedure to determine the market value for tax purposes can appraisers in accordance with the law "On the assessment of property , property rights and professional valuation activities in Ukraine " and the law "On the evaluation of land ."
In the meantime, the valuation of property can only be " economic entities of private ownership , exclusive activity is the assessment for tax purposes ." And control the process and leads the appropriate register the State Property Fund .
In case the proposed changes SPF competence in evaluation of property, property rights and professional valuation activities will be limited. Earlier it was reported that the real estate valuation has risen .