On November 01, came into force a new procedure for valuation of assets for tax purposes. 'll try to get together in the overall picture of the statements of officials of different level on how exactly will take place this assessment and what it is taught for 2 weeks courses new appraisers.
To begin with, all the reports on the assessment of property, drawn from November 01, must have a special room, and entered into a special Register Reports. While, according to the Chairman of the State property Fund of Ukraine, A. Ryabchenko, evaluation is conducted using special software product that allows the evaluator to interfere in the course of performing the calculations. Reports made under the new rules, the most part of Ukrainians will receive an e-mail and to search for the companies conducting such an assessment have to through the Internet.
The explanations of the officials of the Fund have caused more questions than provided answers. In particular, we would like to ask the officials of the Fund, which are still taught on a two-week courses of appraisers, requiring after learning to take exams? Is it really so much time is needed for training software product, which he believed to be the estimated cost? But this program yet nobody saw. How to learn?" How to take exams?
In respect of this program there are other questions. But they already are more related to the Prosecution authorities, and the Audit Department. How the State property Fund chose the developer of such software? According to the legislation of such orders can provide solely on the basis of tender. But the State property Fund has never announced a tender for development of software for the calculation of assessed value. Who is the owner of this software product? How many Ukrainians will have to pay the right holder for the use of this program? How the test program, which is of great social and economic importance for the whole Ukraine? We are talking about, to entrust the machine calculation of the tax base, and, consequently, the level of pensions, salaries of teachers, doctors, Ministers, janitors and other state employees! Had been brought to testing this program, experts of the Ministry of revenues and duties, domestic and foreign specialists in the field of evaluation, leading economists of the country? How reasonable results this software?
On the issue of the use of the software for calculation of the tax base is to say in more detail. According to the available normative legal acts of the Cabinet of Ministers and the State property Fund, as the value for calculating the tax base is selected "estimated value", not having analogues in the world valuation practice and not associated with market mechanisms of formation of cost of property. Actually, this is the cost, which does not have any economic sense, and hence its value can be anything you want. Thus, according to the Tax Code of Ukraine, the tax base is the income received as a compensation for the alienation of such property. Tax payment should be made by the insured income, which cannot be lower than the "assessed value". As the basis of taxation, after all, is precisely income, consequently, the estimated value cannot be higher than the value of possible revenue for the alienation of such property, i.e., it cannot be higher than the market value of such property. It is known that the sale of property at a price higher than the market value, is not possible. Thus, if the estimated value amount value greater than the market value of the property, then the sellers of such assets have to pay unreasonably inflated the amount of taxes. Because the market value is the maximum value possible income, and the excess of the estimated value of the market, should be interpreted as a typical robbery, since it leads to violent, unreasonable increase of the amount paid income tax. If the estimated value is below the market, then there is no sure about what growth of budget revenues tell us tales SPFU officials? Indeed, in this case, the budget revenues will fall, not rise. After all, decrease of the tax base. There is only one legal option that corresponds to the requirements of the Tax Code of Ukraine is the estimated value shall be equal to the market value of the property. But if so, why out among all these innovations? It is known that the last two years all property transactions requiring notarial certification and/or state registration was conducted on the basis of Reports in which the market value has been calculated exactly. Is it only to make all appraisers to use the program, developers of which received the right to develop without tender and, probably, will receive for the use of this product good contributions with Ukrainians?
If we analyze the mechanism of registration of the application on the assessment, it is worth noting the novelty is that the application now can be submitted by telephone, over the Internet, and Fax. Even e-mail. This means that the "tax appraiser" unable to fulfill the requirements of paragraph 2 of article 11 of the Law of Ukraine "On appraisal of property, property rights and professional appraisal activities in Ukraine", according to which, the customer evaluation can either be the owner of such property, or his authorized person. Other persons according to the Law, can not be customers of property valuation. But the application on the phone can make any man, not even having this property of any relationship, and to identify the applicant, there is no physical possibility. It can be assumed that this method of evaluation will invade someone else's life. In particular, we can estimate and get the official document on the value of the property of the President, Prime Minister, leading politicians, other public figures. Interestingly, like the President of Ukraine next week appear in the Internet report on assessment of Межигорья? And what would be the Chairman of the state property Fund A. Ryabchenko, if will appear on the Internet official documents on appraisal of the value of its apartments and houses? And it is very simple, because the "tax assessors" in no way able to ensure that the customer assessment has any attitude to the object of the evaluation: the main thing is that he knew the address and could, at least, superficially describe this property in words.
Today you can advise journalists (while the price on the assessment rose) request reports on the property of all the high-ranking officials. One of them is going to sell some mansion or a Bank? I think will be very curious then, when such a transaction will take place, to compare the "assessment" costs, defined in advance with the estimated cost will be paid by taxes. It can be assumed that such a comparison many people don't like it. But, it may appeal to the tax authorities and Prosecutors.
So, what do we get in the end? The first is a program developed outside of any tender procedures, which will form a profitable part of the budget of Ukraine. The algorithm of the program to anyone except the developers, is not known and is protected by copyright. The legitimacy of the programme nobody was determined, the adequacy received with its using the results also not been tested. In fact, we have a private company that has a monopoly right to form a whole segment of the revenue part of the budget of Ukraine. God save budget of Ukraine! A second. The new order of holding evaluation of the property provides the possibility of unauthorized and illegal access to the information on property of the citizens of Ukraine. Not fatal, but can be annoying. Third. Work with the majority of firms providing services to "tax" the assessment, will be only about 43% of the population. After all, according to statistical data, the Internet in our country are only such a number of people. If this figure remove the most active users of the network, legal minors, the number of people who will be generally available to the evaluation of their property, will be much less. But there is an alternative: you can call an outside appraisal firm and half an hour to describe on the phone Your property. However, the method is quite expensive. After all, the "tax" appraisers are by far not in every village and, consequently, the bill for long-distance calls may exceed the costs of the assessment services. In such conditions, it is difficult to envy the people living in small settlements.
According to the materials of the Open Club of Independent Appraisers