Obtains (registers) a permit for the demolition of a building / structure / structure. Positive experience in the construction industry allows us to guarantee a quick and high-quality result. By obtaining a demolition permit, you will be able to carry out dismantling work legally and in a short time, which will speed up the process of starting new construction.

Demolitionbuildings and structures- this is the destruction of real estate objects due to various reasons.

Legislatively, the demolition of a property (buildings and structures) is a type of construction activity.

The law prohibits the demolition of real estate without the consent of the local administration, as well as without obtaining a demolition permit.

As a rule, the need to demolish buildings and structures arises for the following reasons:

1. Integrated development of built-up areas;
2. Liquidation of unauthorized construction;
3. Recognition of real estate objects (buildings, structures) as dilapidated or emergency;
4. The decision of the owner of the building / structure.

Demolition of buildings and structures must begin with the receipt of initial permits.

A demolition permit is prepared by the appropriate federal executive body or other local government authority authorized to issue building permits.

The application for a permit to demolish a property (building) shall be accompanied by the following package of documents:

1. Legal documents for the land.
2. Town-planning plan of the land plot (for subsequent new construction);
3. Scheme of organization of the construction site;
4. Conclusion of the OPS (for Moscow) for the declared work;
5. Certificates from operating organizations about the disconnection of engineering networks and from the balance holder;
6. Information about the resettlement of residents and the withdrawal of organizations;
7. Permission to move construction waste;
8. Felling ticket (in the presence of green spaces);
9. Project for the production of works for the declared work, agreed in the prescribed manner;

The list of documents is not exhaustive.

So, in order to carry out the demolition of the property, you must:

1. To carry out the collection of initial permits (function of the technical customer);
2. Prepare a project for the demolition of the building;
3. Obtain a warrant for the demolition of the building;
4. Relocate people living in the building / control the exit of institutions;
5. Prepare the territory (put up temporary fences in the place where the demolition of the object is supposed, free from temporary buildings, etc.);
6. Disconnect the dismantled building from utilities;
7. Demolish the building;
8. Dispose of construction debris and improve the territory;
9. Close order.

The completion of the demolition is confirmed by the Technical Inventory Service by signing the “Report on the Survey of the Results of the Demolition of the Object”. It is also necessary to obtain signatures from a representative of the fire department, the chief architect, etc. After that, the owner needs to remove the property from the technical register.

As a result of these procedures, on the basis of the decision of local authorities, an entry is made in the state register on the termination of ownership in connection with the liquidation of the object.

Press Center - GOROD GROUP

In the event of the demolition of a property, ownership of it is terminated upon the destruction of the property, that is, the loss of physical properties. On this basis, the calculation of corporate property tax should be terminated. Such a conclusion is contained in . In the case under consideration, in the opinion of the tax inspectorate, the tax on property of organizations should be calculated until the moment when information about the administrative building is excluded from the state register, despite its liquidation five months before the removal of information from the register.

The Supreme Court of the Russian Federation pointed out that the payment of property tax on the value of real estate is one of the components of the burden of maintaining property, which lies on the owner. At the same time, the mere presence in the state cadastral registration of information about the property and its ownership by the taxpayer cannot be the basis for levying tax in the absence of taxable property.

Is it necessary to reflect in the declaration on the property tax of organizations objects that are not recognized as an object of taxation by this tax? Learn from the material "Declaration on the property tax of organizations and calculations for advance payments" in "Encyclopedias of decisions. Taxes and contributions" Internet version of the GARANT system. Get 3 days free!

The court noted that tax legislation links the obligation to calculate and pay tax on property of organizations with the presence of real estate objects that can bring economic benefits to the owner, in connection with which they are recognized as part of the taxpayer's assets - fixed assets. The Supreme Court of the Russian Federation also pointed out the need to take into account the fact that the right to a thing cannot exist separately from the thing itself. According to the right of ownership of the object is terminated, including in the event of loss or destruction of property.

Recall that earlier the Ministry of Finance of Russia expressed a similar position regarding.

Protection of the rights of owners of residential premises is currently provided for by the current legislation.
As for rights of owners of non-residential premises (offices, shops, pharmacies located in demolished buildings) - their rights are currently protected by the provisions of the civil code regarding the alienation of land for state or municipal needs (this is where we attributed the demolition of the house in connection with the "renovation"):
In accordance with paragraph 3 of Art. 239.2 of the Civil Code of the Russian Federation
"The alienation of buildings, structures, premises located in such buildings, structures, objects of construction in progress in connection with the withdrawal of a land plot for state or municipal needs is carried out according to the rules provided for the withdrawal of land plots for state or municipal needs".
In accordance with paragraph 6 of Art. 279 of the Civil Code of the Russian Federation, the terms, amount of compensation and other conditions under which a land plot is withdrawn for state or municipal needs are determined by an agreement on the withdrawal of a land plot and real estate objects located on it for state or municipal needs (hereinafter referred to as the withdrawal agreement).
In the case of compulsory seizure, such conditions are determined by the court.
In accordance with Art. 56.9 of Chapter VII.1 of the Land Code of the Russian Federation, dated October 25, 2001 N 136-FZ, the agreement on the seizure of real estate for state or municipal needs contains ... the amount and procedure for paying compensation for real estate;
If there is the consent of the persons from whom real estate objects are confiscated, the agreement on the seizure of real estate may provide for the provision to them of other real estate objects in exchange for the confiscated ones.
At the same time, the agreement on the seizure of real estate specifies:
- the market value of real estate objects transferred or provided on the basis of the right of ownership in exchange for the withdrawn real estate objects;
- market value of other rights (for example, lease);
- the difference between the amount of compensation for the confiscated real estate objects and the market value of the real estate objects transferred or provided in exchange, the rights to them, the procedure for paying such a difference to the person from whom the real estate objects are confiscated.
At the same time, in accordance with Art. 56. 12 of the Land Code of the Russian Federation, a court decision on the seizure of real estate objects seized for municipal needs for the purpose of integrated development of the territory may be challenged in terms of the amount of compensation for the seized real estate objects.
Thus, at the present time, when a property is withdrawn, monetary compensation is due, and in the case of the AGREEMENT of the owner, the provision of another dwelling to replace the withdrawn one, with the payment of the difference in value.

However, according to the draft federal law No. 120505-7 “On Amendments to the Law of the Russian Federation “On the Status of the Capital of the Russian Federation” and certain legislative acts of the Russian Federation in terms of establishing the features of the renovation of the housing stock in the capital of the Russian Federation - the city of federal significance Moscow (adopted by the State Duma in the first reading on April 20, 2017), now the owner of a non-residential premises located in an apartment building included in the renovation decision is invited to conclude an agreement defining the transfer of ownership of the non-residential premises in relation to one of equivalent non-residential premises owned by the city of Moscow or the fund.
An equivalent non-residential premises is a non-residential premises located on the territory of the city of Moscow, the area of ​​\u200b\u200bwhich is not less than the area of ​​the vacated non-residential premises .
In the event of unreasonable evasion of the specified owner from concluding this agreement within more than sixty days from the date of sending him the draft of the specified agreement, the authorized executive body of the city of Moscow or the fund has the right to apply to the court with a demand to compel the conclusion of an appropriate agreement that determines the transfer of ownership of non-residential premises .
It means that upon adoption of the law, the rights of the owner of such premises will not be protected by anything !
Now you can not claim a decent monetary compensation for your destroyed property.
One option for a room of the same size is offered, and you cannot refuse it.
No one compensates for the losses incurred during the move, during the termination of the lease, the difference in price between the old and the new (possibly much cheaper) premises.
We see in this situation a fundamental violation of the rights of the owner, guaranteed by the Constitution:

In accordance with Art. 35 of the Constitution of the Russian Federation,

1. The right of private property is protected by law.
2. Everyone has the right to own property, own, use and dispose of it both individually and jointly with other persons.
3. No one may be deprived of his property except by a court decision. The expropriation of property for state needs may be carried out only on the condition of prior and equivalent compensation.

The new draft law does not speak of equal compensation (of equal cost), but of some “equivalent” residential premises of the same size, which, as we understand, will be located in another district of the city of Moscow and there is no need to talk about equal cost.
In accordance with Art. 15 of the Constitution, the Constitution of the Russian Federation has the highest legal force, direct effect and is applied throughout the territory of the Russian Federation.
Laws and other legal acts adopted in the Russian Federation must not contradict the Constitution of the Russian Federation.
In this case, we are witnessing the adoption of a law that directly contradicts the Constitution of the Russian Federation.
Thus, we can say that any decisions made by the courts on the forced conclusion of an agreement “determining the transfer of ownership of an equivalent residential premises” will entail immediate complaints to the Constitutional Court of the Russian Federation.
Which will eventually lead to the abolition of the provisions of the unconstitutional law and, as a result, the abolition of hundreds of court decisions.

L.A. Elina, economist-accountant
S.A. Vereshchagin, independent expert on accounting and taxation methodology

We liquidate unwanted property

We reflect in accounting and tax accounting the demolition of the building, the further use of which is inappropriate

The texts of the mentioned Letters of the Ministry of Finance are available: section “Financial and personnel consultations” of the ConsultantPlus system (information bank “Financier”)

Liquidation of real estate is a complex and costly operation. As a rule, real estate is liquidated if it began to interfere with the organization. For example, it has become unprofitable: the cost of maintaining it significantly exceeds the amount of income received from its use. Or it happens that on the site of the old object it is supposed to build something newer (more powerful, economical, modern), the operation or sale of which should bring more income. We will deal with the tax and accounting of the liquidation of real estate accounted for as a fixed asset. But let's make a reservation right away: this article does not deal with issues related to the forced demolition of real estate (as, for example, in cases of the demolition of unauthorized buildings).

We prepare documents for liquidation

So, outdated real estate takes up space in vain and does not bring proper income. Its demolition causes difficulties not so much from an accounting and accounting point of view, but from an organizational and coordination point of view. After all, the demolition of buildings is not the removal of a closet in an office.

STAGE 1. We make and execute decisions on the liquidation of real estate

First of all, the organization must record on paper its decision to liquidate real estate.

According to the rules established for the liquidation of fixed assets, it is necessary to create a liquidation commission Yu. To do this, the head must sign the order on her appointment. The composition of the liquidation commission should include the chief accountant (accountant) and persons who are responsible for the safety of fixed assets.

It is also advisable to include representatives of the technical (or engineering) service in the commission.

The purpose of the commission's work is to assess whether the building should be demolished or not. t p. 77 Guidelines for accounting of fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines). This decision itself, as well as its justification, the commission must reflect in the act on the write-off of the fixed asset object in the form No. OS-4.

It often happens that the manager (he is also the sole owner) independently decides on the demolition of the building. In this case, it makes no sense to create a commission. But it is still better for you to do an act to write off an object of fixed assets. Because the the form No. OS-4- unified. And in order not to argue with the inspectors on the question of why you filled out the unified form incorrectly (and even more so didn’t fill it out at all), it’s better to draw up an OS-4 act according to the instructions - “as it should”.

By the way, looking ahead, let's say that the OS-4 act is also important for justifying the costs associated with the demolition of the building in tax accounting. After all, it (according to the rules still in force) is a mandatory document confirming the very fact of the demolition of the building.

From reputable sources

Chief Specialist-Expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“Under the current legislation, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the mandatory details provided for by the Law “On Accounting” paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting".

For cases of liquidation of an OS object, the albums of unified forms contain a form of the primary accounting document - form No. OS-4 "Act on the write-off of an object of fixed assets (except for motor vehicles)" approved Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Therefore, when decommissioning a fixed asset (building), it is necessary to draw up an act in the form of No. OS-4, which must be signed by members of the liquidation commission.

In my opinion, a document independently compiled by the organization (completely replacing the act in the form No. OS-4) should not be accepted for accounting as a primary document.

So, you will need act OS-4. But be prepared for difficulties with filling it out, since the form of this act does not take into account all the nuances of the liquidation of real estate: it is designed to write off various fixed assets.

If the decision on liquidation is made by the commission, and the head approves it, then in order to fill out this act reliably, you will have to enter additional details into it. Since it must reflect, in addition to the very decision on liquidation, also its results. After all, it is simply impossible to liquidate real estate in 5 minutes. In this case, at least different lines will be needed for the dates of signing the first two sections of the act (drawn up before liquidation) and its third section. The third section is called “Information on the costs associated with the write-off of an object of fixed assets from accounting, and on the receipt of material assets from their write-off”, and the accounting department should compile it based on the results of liquidation.

But you can also go the other way. For example, you can draw up a separate order from the head approving the decision to demolish the building. And the act of OS-4 will be compiled by the accounting department solely to reflect the results of the demolition in the accounting. But even in this case, the requirement for the signing of this act by the liquidation commission and approval by its head is not canceled.

The search for answers to questions about how to correctly fill out the OS-4 act during the demolition of real estate is complicated by the fact that neither the Ministry of Finance, nor Rosstat, nor any other department can currently develop and approve forms of primary accounting documents. They also do not have the authority to give clarifications on their application. Yu Letter of the Ministry of Finance of Russia dated October 14, 2010 No. 03-04-05 / 8-622. Meanwhile, the rigid binding of the Accounting Law to these unified forms remains.

In order to clarify the difficult situation that has developed with the registration of the liquidation of real estate in accounting (in particular, with filling out the OS-4 act), we turned to the Ministry of Finance.

From reputable sources

Head of the Accounting and Reporting Methodology Section of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia

“Unified forms of primary documents are already an obsolete phenomenon. The state function of approving such forms and establishing requirements for their completion was recognized as redundant. There is no state body within whose competence it would be included. The draft law on accounting, which is currently being considered in the Duma, does not provide for any standard forms of documents, there are only requirements for details.

So the question of what additional documents (in addition to the OS-4 act) should be drawn up upon liquidation of real estate remains at the discretion of the organization. Of course, each independently developed document must contain the necessary details and it must really confirm the fait accompli of economic life.

So, no matter which version of the paperwork (including the OS-4 act) you choose, the main thing is that it is clear from them what happened and when. Since these dates may be needed, among other things, to reflect transactions in accounting (which we will discuss in more detail later).

STEP 2. We coordinate the liquidation of real estate with supervisory authorities

To obtain a permit to work on the liquidation of real estate, organizations, as a rule, have to apply to the local administration with a whole package of documents.

So, for example, in Moscow, the owner of a building (if it is not an object of cultural heritage and is not located on historically developed and historically especially valuable territories) can demolish it on the basis of and clause 2.1.4 of the Rules for the preparation and production of earthworks, arrangement and maintenance of construction sites in the city of Moscow, approved. Decree of the Government of Moscow dated 07.12.2004 No. 857-PP:

• <или>demolition permit issued by the Main Directorate for the Protection of Monuments of Moscow;
• <или>orders of the prefect of the administrative district (head of the district council).

Approval of permits for the demolition of valuable buildings located in the historic part of the city is more complex.

In addition, during the demolition of the building, it is necessary to coordinate with Moscow officials the process of disposal and processing of construction waste. a pp. 2.3.12, 2.3.13 of the Rules ... approved. Decree of the Government of Moscow dated 07.12.2004 No. 857-PP.

Also, before starting work at the Technical Inspectorate of the Association of Administrative and Technical Inspections of Moscow, it is necessary to obtain a warrant for their production. And to receive each piece of paper, you will need a whole package of documents.

And in order to stimulate the owners in collecting these documents and to interest them in obtaining approvals, an administrative fine is provided for unauthorized demolition of buildings in Moscow. f Art. 7.4. Law of the city of Moscow dated November 21, 2007 No. 45 "Code of the city of Moscow on administrative offenses":

• for officials - from 1000 to 5000 rubles;
• for organizations - from 200,000 to 300,000 rubles.

Another example: Gorno-Altaisk. The permission to demolish a building in this city is issued by the Department of Architecture and Urban Planning a pp. 15.2., 15.3. Rules of land use and development in the city of Gorno-Altaisk, approved. By the decision of the Gorno-Altai City Council of Deputies dated September 15, 2005 No. 29-3. And of course, to obtain such a permit, you also need to submit a number of documents (according to the list established by the Land Use Rules).

In many cities, the preparation and issuance of permits for the demolition or dismantling of objects is entrusted to a certain department of the local administration (for example, the department of architecture and urban planning, the department of architecture and urban economy, etc.).

Therefore, a clear list of the documents you need to agree on the demolition of your building must be found out in the local administration.

STEP 3. We liquidate real estate and draw up results

Upon completion of the demolition or dismantling of real estate, as we have already said, we fill out section 3 of the act in the form No. OS-4. In addition, it would be quite useful to attach to this act a copy of the document of the technical inventory service (certificates from the BTI on demolition and deregistration )p. 9 of the Regulations on the organization in the Russian Federation of state technical accounting ... approved. Decree of the Government of the Russian Federation of December 4, 2000 No. 921.

It is also necessary to put down in the inventory card in the form No. OS-6 approved Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7 a mark on the disposal of an object of fixed assets in clause 80 of the Guidelines.

The final step in documenting the demolition of the building will be the registration of the termination of ownership of the property, which must be registered b Art. 235 of the Civil Code of the Russian Federation. After all, only when an entry is made in the Unified State Register of Rights to Real Estate and Transactions with it about the termination of ownership of real estate, the organization will cease to be the owner of this real estate. and pp. 1, 3 art. 2 of Federal Law No. 122-FZ of July 21, 1997 “On State Registration of Rights to Real Estate and Transactions with It”. But, as we will see later, from the point of view of accounting and tax accounting, this document is not so important now.

In addition to the above documents, to reflect real estate liquidation operations in accounting and tax accounting, you will need contracts for the services of contractors, acts of work performed, payment documents, and others.

Understanding when and how to write off the residual value of liquidated real estate

When accounting for the liquidation of real estate, first of all, we need to figure out where and when we write off its residual value (of course, if the property has not been fully depreciated). In both accounting and tax accounting, there are several interesting points that need to be considered in more detail.

We decide how to write off the residual value of real estate

SITUATION 1. We are demolishing the building and do not plan to build anything in the near future.

In tax accounting, the recognition of residual value in expenses depends on the depreciation method:

• <если> depreciation was calculated using the straight-line method, then:

• you must stop accruing depreciation using the straight-line method from the 1st day of the month following the month in which the fixed asset was removed from the depreciable property for any reason (or its value was completely written off )paragraph 5 of Art. 259.1 of the Tax Code of the Russian Federation. This means that you cannot depreciate a building that you do not use and no longer plan to use in your activities (even if it has not yet been demolished);
• the residual value of the liquidated property must be fully accounted for as part of non-operating expenses in paragraph 5 of Art. 259.1, sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation;. This must be done after the demolition of the building. I Letters of the Ministry of Finance of Russia No. 03-03-06/2/27 dated February 7, 2011, No. 03-03-06/1/454 dated July 9, 2009, No. 03-03-06/1/592 dated October 21, 2008, dated September 19 .2007 No. 03-03-06/1/675 , dated 17.01.2006 No. 03-03-04/1/27 and reflection of its results in the act in the form of No. OS-4. The correctness of this approach was confirmed to us in the Ministry of Finance.

From reputable sources

“Depreciable property is property that is owned by the taxpayer and is used by him to generate income a paragraph 1 of Art. 256 Tax Code of the Russian Federation. And depreciation is terminated from the 1st day of the month following the month when the value of the depreciable property object was fully written off or when this object was removed from the taxpayer's depreciable property for any reason. m paragraph 5 of Art. 259.1 of the Tax Code of the Russian Federation. Thus, depreciation ceases to accrue from the 1st day of the month following the month when the fixed asset ceased to be used in the organization's activities. In this case, the actual demolition of the building can be done later.

It is possible to take into account the residual value of a demolished building as part of tax expenses only on the basis of a fully executed act in the form No. and sub. 8 p. 1 art. 265 Tax Code of the Russian Federation” .

Ministry of Finance of Russia

Just in case, remember that:

• it is not necessary to restore the depreciation bonus (if it was applied) during the demolition of real estate. Since the depreciation premium is recovered only in the event of the sale (and not liquidation) of the fixed asset before the expiration of 5 years from the date of acquisition paragraph 9 of Art. 258 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 03/20/2009 No. 03-03-06 / 1/169, dated 03/16/2009 No. 03-03-05 / 37; Letter of the Federal Tax Service of Russia dated March 27, 2009 No. ShS-22-3 / [email protected] ;
• It is also not necessary to gradually recognize in tax accounting a loss from the write-off of a demolished building (OS object). After all, the loss, which must be included in other expenses in equal shares over the remaining service life, can appear only in the case of sales and sub. 1 p. 1, p. 3 Art. 268 Tax Code of the Russian Federation;

• <если> depreciation was calculated using the non-linear method, then the liquidated property should simply be excluded from the depreciation groups s paragraph 13 of Art. 259.2, sub. 8 p. 1 art. 265 Tax Code of the Russian Federation. However, the total cost of fixed assets of this group will not change, and it turns out that you will continue to write off the cost of real estate through depreciation. Yu Letter of the Ministry of Finance of Russia dated December 20, 2010 No. 03-03-06/2/217.

SITUATION 2. We demolish the building for a new construction.

Let's see if there are any differences if you plan to demolish a building in order to build something new in its place. How in this case to take into account the costs of liquidation of real estate (including the cost of demolition or dismantling), as well as the residual value:

• <или>as independent expenses - that is, in the same way as in the case of liquidation of real estate without subsequent construction;
• <или>as part of the capital expenditures for the construction of a new building - after all, the ruins are being demolished precisely in order to build a new object in their place.

The Ministry of Finance has already answered this question: there is no reason to take into account the costs of dismantling and liquidation as part of capital investments in new construction, either in accounting or in tax accounting. e Letter of the Ministry of Finance of Russia dated September 11, 2009 No. 03-05-05-01 / 55; p. 31 PBU 6/01 "Accounting for fixed assets", approved. Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; sub. 8 p. 1 art. 265, sub. 3 p. 7 art. 272 Tax Code of the Russian Federation. But this answer is about demolition for planned (indefinite future) construction.

But will there be any peculiarities when the demolition of a building is a separate stage of work in new construction? Indeed, in this case, the cost of demolition of the building, as a rule, is reflected in the estimate of construction work. Financial experts think so.

From reputable sources

“ In the case where the cost of demolition of a building is included in the estimate for new construction, two different situations are possible. It all depends on where the building that was demolished came from.

Situation 1. The organization bought or took a long-term lease on a land plot with a dilapidated building in order to build a new facility. This dilapidated building is not needed, it was purchased as a load, and not as a blessing. In this case, all the costs of its demolition are included in the cost of the new property. If an organization bought a land plot, then in the cost of the land plot.

Situation 2. The demolished building was previously the organization's main asset. Then both the residual value and the cost of demolition should be attributed to current expenses.

The logic is this: you need to look at what income certain costs are associated with. In the first case, the expenses of the organization are made for the sake of future income. And in the second situation, income from the use of the building has already been received in the past.

Ministry of Finance of Russia

Since we are considering the case when an organization liquidates a building that was accounted for as a fixed asset on its balance sheet, the costs of its demolition and the residual value must be taken into account as independent expenses, regardless of whether something will be built in its place or not .

Deciding when to write off real estate from the balance sheet as fixed assets

The residual value of the demolished property can be fully taken into account in other expenses (on account 91-2 “Other expenses” )clause 4, clause 11 PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.99 No. 33n. Everything is clear with this (and, as we have already found out, it does not matter at all whether you plan to build something on the site of your old building or not).

The question is when can and should this be done? And it is especially important because the property tax depends on the book value of fixed assets. about paragraph 1 of Art. 374 Tax Code of the Russian Federation. If you write off the property earlier than necessary, the inspectors will charge additional property tax and penalties. Until recently (or rather, before the amendments to the accounting rules in force from 01/01/2011, which we told you about in, 2011, No. 7), the Ministry of Finance insisted that real estate cannot be written off from the balance sheet until the organization registered the loss of her ownership of this property b Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-05-05-01/02. And the regulatory authorities demanded the payment of property tax up to this point.

But the accounting of real estate does not depend in any way on state registration of the transfer (termination) of ownership of it. Minfi already agrees with this n Letter of the Ministry of Finance of Russia dated March 22, 2011 No. 07-02-10/20(more about this - on p. 5, 2011, No. 8).

So how to determine the moment of writing off real estate from the balance sheet as a fixed asset? For clarification, we turned to the specialists of the financial department.

From reputable sources

“ This is a difficult question, because practice is at odds with the requirements of regulatory documents. PBU 6/01 requires that fixed assets be written off when it has ceased to bring economic benefits to the organization. And it turns out that it is not always possible to confirm this by the date of the write-off act in the form No. OS-4. After all, if the decision to liquidate the building is made when employees are still working in it (it is in use), then this is not a write-off. It is necessary to write off the fixed asset when it has ceased to be used and it became clear that its use is no longer expected. This may be an order from the manager to stop using the building and begin preparations for demolition. Or some other document from which it meaningfully follows that from this date the operation of the facility has been terminated and its demolition is expected to continue. It does not even matter when it is actually demolished. For example, while there is no money for demolition. The main thing is that the building does not bring economic benefits and we cannot use it.”

Ministry of Finance of Russia

This means that real estate can and should be written off from accounting as fixed assets at the moment when it became clear that it cannot bring you economic benefits - that is, you no longer use it and do not plan to use it in the future. And this moment certainly does not depend on the state registration of the termination of ownership of this property.

If the decision to demolish the building was made by your organization at the same time as the decision to stop using it (and the organization really stopped using the building), then it is not difficult to determine the date of decommissioning the building from the register. This will be the date of the decision to demolish. If you do not plan to demolish the building immediately, then in accounting it is advisable to reflect its conditional assessment on an off-balance sheet account. And it will be possible to write off the building from the off-balance sheet after its demolition.

Pay attention to the difference between tax and accounting

And one moment. Due to the fact that there is usually some time between the day the demolition decision is made and the day the building is actually demolished, there may be differences between tax and accounting accounting in the time of recognition of the underdepreciated cost of the building in expenses (even if depreciation was accrued in tax accounting using the straight-line method). After all, it turns out that:

• it is necessary to stop depreciation in both accounting and tax accounting at the same time - starting from the 1st day of the month following the month of the decision that the building is no longer used and will not be used;
• on the date of the decision to terminate the use of the building, it is necessary to write off its value in accounting, but in tax accounting it is necessary to wait for the real demolition of the building (full filling of the OS-4 act).

If the decision that the building can no longer be useful, and its actual demolition fit into one block, then there are no difficulties. But if this process is extended over a longer period of time, it will be necessary to reflect temporary differences according to PBU 18/02.

We figure out whether it is necessary to recover VAT from the residual value

SITUATION 1. The property was taken into account and put into operation before 01.01.2001.

Attention

VAT on real estate, accepted for deduction before 2001, does not need to be restored.

Since we are considering the liquidation of real estate, it is very likely that we are talking about some obsolete (morally or physically) buildings. And it is possible that you acquired them quite a long time ago. If this happened before 2001, then you have no obligation to recover VAT at all. According to the rules of the Tax Code, it is necessary to restore only the tax that was accepted for deduction according to the rules of the same Tax Code (Chapter 21 of the Tax Code of the Russian Federation )paragraph 3 of Art. 170 Tax Code of the Russian Federation. Therefore, if you accepted the input VAT for deduction under the ND Law FROM Art. 7 of the Law of the Russian Federation dated 06.12.91 No. 1992-1 "On value added tax", then you do not need to restore anything about Decree of the FAS PO of October 28, 2008 No. A65-610 / 2007-SA2-22.

SITUATION 2. The real estate was taken into account and put into operation in 2001 and later.

If a not to restore the previously accepted VAT deduction on liquidated real estate acquired after 2001, this may lead to litigation with the tax authorities. True, the probability of winning the dispute is almost one hundred percent.

Let's say right away that in this situation, the regulatory authorities advocate for organizations to restore VAT upon liquidation of fixed assets underdepreciated in accounting - after all, you will no longer use such fixed assets in activities subject to ND FROM Letter of the Ministry of Finance of Russia dated January 29, 2009 No. 03-07-11/22. The amount of the tax to be restored should be determined as a part of the input VAT previously accepted for deduction, proportional to the residual (book) value, excluding the revaluation to sub. 1 p. 3 art. 170 Tax Code of the Russian Federation. After you restore the VAT amount, it can be included in other expenses when calculating income tax b Letter of the Ministry of Finance of Russia dated 07.12.2007 No. 03-07-11/617. In accounting, this VAT can also be recognized as an expense (take into account on sub-account 91-2 “Other expenses” )paragraph 4, paragraph 11 PBU 10/99.

However, there is no obligation in the Tax Code to restore VAT when writing off (liquidating) underdepreciated fixed assets. in paragraph 3 of Art. 170 Tax Code of the Russian Federation. Therefore, arbitration courts support organizations that do not recover input tax G Decrees of the Federal Antimonopoly Service of the Moscow Region of April 27, 2010 No. KA-A40 / 2005-10, of January 13, 2009 No. KA-A40 / 12259-08; FAS TsO dated 03/10/2010 No. A35-8336 / 08-C8; FAS PO of September 23, 2010 No. A12-1810 / 2010, of October 11, 2007 No. A55-733 / 2007; FAS SKO dated 02.08.2010 No. A32-47184 / 2009-19 / 807; FAS VSO dated February 19, 2007 No. А33-8478/06-Ф02-375/07.

We take into account the costs associated with the liquidation of real estate, and VAT on them

In addition to the residual value, there will usually be other expenses. For example, the cost of dismantling, garbage disposal, payment for other services of contractors. Not to mention the costs of coordinating the liquidation itself. All these expenses are safely taken into account both in accounting and when calculating income tax. b paragraph 4, paragraph 11 PBU 10/99; sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated October 21, 2008 No. 03-03-06/1/592.

But with VAT, everything is a little more complicated. If your contractors or other performers of work are payers of this tax, then you need to deal with one difficult question: is it possible to deduct input VAT from “liquidation” services? There are traditionally two positions on this issue (of course, we are considering a situation where the demolished property was previously used in VAT-taxable activities).

POSITION 1. Minfinovskaya: VAT on the work and services of the contractor for the liquidation of fixed assets cannot be deducted I , dated October 22, 2010 No. 03-07-11/420.

The financial department believes that since the liquidation of fixed assets does not apply to operations subject to VAT, it is also impossible to accept the deduction of input VAT on liquidation (dismantling) work. I paragraph 2 of Art. 171 Tax Code of the Russian Federation.

POSITION 2. Judicial-promising: input VAT on liquidation works and services can be deducted.

By the way, the Presidium of the Supreme Arbitration Court of the Russian Federation has already come to this conclusion. F Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 20, 2010 No. 17969/09. He believes that the use of fixed assets in the activities of the organization is complex and includes the installation, operation, and, if a production need arises, the liquidation of the fixed asset. It follows from this that organizations have the right to deduct VAT paid to the contractor upon liquidation of an item of fixed assets.

Conclusion

As can be seen from the letters of the Ministry of Finance, the position of the regulatory authorities has not yet been influenced by the opinions of arbitration courts and Letters of the Ministry of Finance of Russia dated November 2, 2010 No. 03-03-06 / 1/682, dated October 22, 2010 No. 03-07-11 / 420.

So if you accept VAT on dismantling and liquidation work for deduction, get ready for a conflict with inspectors.

So, it is safer to follow the position of the Ministry of Finance and not to deduct VAT on liquidation and dismantling works.

But here another snag appears: what to do with non-deductible VAT? More precisely, the question can be formulated as follows: Can the input VAT paid to the contractor and not accepted for deduction be included in the cost of liquidation work? t paragraph 2 of Art. 170 Tax Code of the Russian Federation?

Since we did not deduct input VAT, it would be logical to include it in the cost of the work itself, and then take it all together as other expenses in accounting e paragraph 4, paragraph 11 PBU 10/99 and how non-operating expenses in tax accounting m sub. 8 p. 1 art. 265 Tax Code of the Russian Federation.

VAT on liquidation and dismantling works it is safer not to take it for deduction, but to include it in expenses. So there will be no disputes with the tax authorities.

Let's not beat around the bush: the tax authorities are against accounting for the failed VAT deduction in expenses. The arguments are as follows: input VAT is taken into account in the cost of goods (works, services) if they are purchased for operations that are not subject to taxation. Yu sub. 1 p. 2 art. 170 Tax Code of the Russian Federation, but such operations do not include the liquidation of fixed assets I Art. 149 Tax Code of the Russian Federation. Indeed, in this case, there is no object of taxation of ND at all FROM paragraph 1 of Art. 39, paragraph 1 of Art. 146 Tax Code of the Russian Federation. This means that VAT from the cost of dismantling and liquidation work cannot be taken into account when taxing profits. All these arguments are presented by the inspectors in courts.

However, arbitration courts, considering disputes about what to do with VAT that has not been accepted for deduction, do not share the position of the tax authorities. They do not see fundamental differences between the concepts of "no object of taxation" and "transactions that are not subject to taxation." Therefore, since the taxpayer did not deduct VAT on dismantling work, then, according to the courts, VAT should be included in the cost of the work itself and taken into account when calculating income tax as non-operating expenses d Decrees of the FAS MO dated May 14, 2009 No. KA-A40 / 3703-09-2; of the Ninth Arbitration Court of Appeal dated 06/04/2009 No. 09AP-8136/2009-AK, dated 06/02/2009 No. 09AP-8085/2009-AK; FAS SZO dated 09/03/2007 No. A05-789 / 2007; FAS PO of September 26, 2006 No. A57-31622 / 2005-22; FAS VVO dated December 26, 2007 No. A31-2632 / 2007-23. There has to be some kind of justice.

By the way, our magazine has already published the point of view of the specialists of the Ministry of Finance of Russia on this issue, which allow to write off VAT on the work of contractors that is not deductible (you can read the explanation of E.N. Vikhlyaeva in, 2009, No. 18, p. 58) .

And do not be confused by the fact that some courts allow VAT to be deducted, while others allow this VAT to be taken into account in expenses. The conclusion from all these decisions can be drawn as follows: the taxpayer courts support, no matter how they dispose of the input VAT on liquidation works (both if they accepted it for deduction, and in the case when the input VAT is taken into account in the cost of work and written off to expenses).

We consider income from the liquidation of real estate

As a result of the dismantling of a building, many different materials can be formed. And some of them you can either use yourself or sell. In this case, everything that you find useful should be credited. To do this, it is necessary to draw up an act on the posting of material assets received during the dismantling and dismantling of buildings and structures, in the form No. M-35 approved Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

For capitalized values, it is necessary to determine their market value. You must take it into account on the date of decommissioning of real estate:

• in accounting - as other income in clause 9 PBU 5/01 "Accounting for inventories", approved. Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n; , sub. 2 p. 1 art. 268 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated September 30, 2010 No. 03-03-06/1/621.

  Example. Reflection in the accounting of the liquidation of the property

  / condition / On the balance sheet of the organization there is a building (acquired before 2001) with an initial cost of 5,000,000 rubles. (both in accounting and in tax accounting). To simplify the example, let's assume that the amount of accrued depreciation in accounting and tax accounting is the same - 3,500,000 rubles.

  The organization stopped using the building and decided to demolish it. Both of these decisions were made simultaneously (in April 2011) and are reflected in sections 1 and 2 of the act for writing off an item of fixed assets in the form No. OS-4.

  For demolition, the organization attracted a contractor, the cost of its work is 450,000 rubles. plus VAT 81,000 rubles. (total 531,000 rubles). The building was demolished in May 2011.

  The cost of materials remaining after dismantling, suitable for further use, is set at 90,000 rubles. The results of the demolition are reflected in section 3 of the act in form No. OS-4 in May 2011.

  / solution / Since the building was purchased before 2001, there is no need to recover VAT when the building is demolished.

  The organization decided not to deduct VAT on dismantling works performed by a third party and included them in the cost of these works.

  The following entries will be made in the accounting.

  Contents of operation	Dt	CT	Amount, rub.
  Write-off of the original cost of the liquidated building		01 "Fixed assets"	5 000 000
  Written off depreciation on the liquidated building	02 "Depreciation of fixed assets"	01, sub-account "Disposal of fixed assets"	3 500 000
  Written off the residual value of the building	91-2 "Other expenses"	01, sub-account "Disposal of fixed assets"	1 500 000
  The cost of the building in the conditional valuation is reflected off the balance sheet			1 000
  In accounting from next month, depreciation will no longer be charged
  As of the date of completion of the liquidation of the building and signing of the certificate of completion for the demolition of the building (as of the date of execution of section 3 of the act in the form No. OS-4 - in May 2011)
  The costs of paying for the work of the contractor are reflected, including VAT, which it was decided not to accept for deduction	91-2 "Other expenses"	60 "Settlements with suppliers and contractors"	531 000
  	10 "Materials"	91-1 "Other income"	90 000
  The cost of the building is deducted from the balance sheet		013 "Buildings to be demolished"	1 000

  Tax accounting of liquidation operations.

  the name of the operation	Classification of income/expense	Amount, rub.	Document
  On the date of the decision that the building will no longer be used by the organization (as of the date of approval by the head of sections 1 and 2 of the act in the form No. OS-4 - in April 2011)
  The building is excluded from the depreciable property, depreciation on it will be terminated from the next month (from May 2011)
  As of the date of approval by the head of the results of the demolition (as of the date of execution of documents on the demolition of the building and section 3 of the act in the form No. OS-4 - in May 2011)
  Accounted for costs in the form of residual value of the building (5,000,000 rubles - 3,500,000 rubles)	non-operating expense d sub. 8 p. 1 art. 265 Tax Code of the Russian Federation	1 500 000	Fully completed act in the form No. OS-4, documents on the demolition of the building
  Costs for demolition work (450,000 rubles + 81,000 rubles)	non-operating expense d sub. 8 p. 1 art. 265 Tax Code of the Russian Federation	531 000	Contract for contract work, act of completed contract work
  Received materials suitable for further use	non-operating income d paragraph 13 of Art. 250, sub. 8 p. 4 art. 271 Tax Code of the Russian Federation	90 000	Act on the posting of material assets in the form No. M-35

  As you can see, there are a lot of nuances in the demolition of real estate. Both management and accounting should pay attention to all of them. And it's better to do it BEFORE DEMORTION.

Act On the Demolition of a Residential Building Sample’ title=’Act On the Demolition of a Residential Building Sample’ /> In this regard, it should be noted that by the Decree of the State Construction Committee of Russia of November 5, 1. At the same time, the termination of the existence of a thing when it is destroyed or destroyed must be really irreversible. For example, if buildings were partially destroyed as a result of a fire, landslide, flood or other natural disaster, then in this case the properties of the property will change, and not its destruction or death. The further fate of the property will depend on the owner of the affected property, who may decide to restore the property, demolish it, and terminate the ownership of it. Act On Demolition Of A Residential House Sample' title='Act On The Demolition Of A Residential House Sample' />It must be taken into account that the demolition of capital construction objects is associated with the dismantling of building structures, their removal and subsequent disposal, earthworks, land improvement, in addition, the dismantling work must comply with the safety requirements for such work in relation to the life and health of individuals, property of third parties located near the object being dismantled, which may be damaged during such work, environmental safety. In this regard, the demolition of the object is carried out, as a rule, with the involvement of specialized organizations with the conclusion of relevant agreements, contracts with engineering services on disconnecting demolished buildings from engineering networks, contracts for demolition, movement, processing and disposal of demolition waste and signing acts of work performed under the contracts, confirming their performance. In addition, the Regulations on the composition of sections of project documentation and the requirements for their content, approved by Decree of the Government of the Russian Federation dated 1. These documents are included in the appendix to the inspection report. Demolition Act of a Residential Building Sample’ title=’Act of Demolition of a Residential Building Sample’ />According to paragraph 9 of the Requirements, in the line List of documents used in the preparation of the Survey Report, information about the name and details of the documents included in the annex to the survey report is entered. The specified list of documents is open, however, such documents must include information that allows you to identify the property. Thus, when preparing the survey report, the cadastral engineer uses documents confirming the cessation of the existence of the property, which include, for example, a copy of the order of the local government on the demolition of the building, a copy of a closed order for demolition work, copies of acts of acceptance of work performed under contracts contracts for demolition, movement, processing and disposal of demolition waste, etc. In accordance with Part 6 of Article 2 of the Law on Cadastre, the owners of such real estate objects, as well as the owners of land plots on which such real estate objects were located, have the right to apply for removal from the state cadastral registration of buildings. According to paragraph 2 of Article 1 of the Law on Cadastre, the removal from the state cadastral registration of a real estate object is carried out, unless otherwise provided by the Law on Cadastre, on the basis of an application for removal from the state cadastral registration of a real estate object and the documents necessary in accordance with the Law on Cadastre for such registration . In accordance with paragraphs 4, 6 of part 1 of Article 2 of the Law on Cadastre, the document necessary for deregistration from the state cadastral register confirming the termination of the existence of a real estate object is a survey report with a copy of the document establishing or certifying the applicant's right to the relevant real estate object in the absence of information about the registered right of the applicant to such a property in the state real estate cadastre. At the same time, the legislation of the Russian Federation does not establish the procedure for removing objects from the state cadastral registration that do not meet the requirements established by Article 1 of the Civil Code of the Russian Federation, v. Tverskaya Yamskaya, Moscow, Ovchinnikovskaya nab., Moscow, st. Krasnaya Presnya, house 3, building. At the same time, the procedure for the demolition and dismantling of capital facilities. Requirements, the inspection report is being prepared for. Inspection act document required for the removal of the object. What is the procedure for registering a new house at the site of the demolition of the old one, what is the size. Some other documents The act of inspection of housing and communal services or the act of demolition of the BTI is not. You and your neighbor, samples and examples can be viewed on the Internet. On the site there is an old house along the red line, a residential house in the property. Samples, standard forms of contracts for the sale of a residential building. Contract for the sale of a residential building for demolition. From the moment when the Buyer and the Seller sign the act of acceptance of the transfer of a residential building, the obligation. Technical accounting technical plans and survey reports. Suddenly and sharply the question arose at the expense of the examination report, namely to what. This means that when deregistering an apartment building, you need. It is important to note that the survey report to provide c. Act of inspection of a dwelling, Act of a commission inspection of a built-in dwelling, Act of a dwelling inspection sample, Application. A selection of the most important documents on the subject of Permit to demolish buildings regulations and forms of articles and expert advice. Pathfinder Core Rulebook In Russian.

Sooner or later, everything, including structures of various types and purposes, becomes unusable (residential buildings, bridges, pipes, industrial structures, etc.). In cases where a structure poses a potential danger to nearby buildings, as well as to the health and life of others, it is necessary to eliminate the objects.

Emergency or planned? How objects are liquidated

The liquidation of objects, depending on the state of the building and the plans of their owners, can be emergency or planned. And each of these cases has its own nuances.

If the liquidation of the object is carried out on an emergency / urgent basis (after a fire, accident, serious damage), then the presence of the Ministry of Emergency Situations is a prerequisite (in case of an unforeseen situation). After all, engineers who carry out the demolition / liquidation of an object often do not have the opportunity to fully assess the state of the object in a short time.

Planned liquidation of objects carried out in cases of need to free up the territory for construction work, to remove structures that have reached complete physical or obsolescence, etc. Before starting work, it is necessary to warn about the demolition of the owners of nearby houses / structures (after all, there can almost always be a particularly vigilant citizen who will report the demolition of the building, and the work can be interrupted by the competent authorities "until clarification").

When carrying out demolition at production sites, a complete stop of production is necessary, and with the complete liquidation of production facilities, a legally formalized closure of the enterprise. The demolition of residential buildings also has its own characteristics: you need to check the registered tenants with the lists from the Housing Office, as well as inform the residents about the upcoming work.

Important! Any possible legal issues must be settled before demolition works can begin.

Liquidation of objects relating to capital construction is carried out by various specialized specialists.

Indeed, in addition to the demolition of a structure, it is very often necessary to correctly disconnect all engineering networks, technological communications, strengthen neighboring buildings, prepare the site, etc.

The liquidation of objects can only be started after the approval by the technical commission of the Project for the organization of work related to the dismantling or liquidation of the structure. The demolition/liquidation process is carried out using mechanized means or manually (in urban areas or densely populated areas), and at objects located at a certain distance from settlements, it is allowed to use a series of successive directed explosions.

All work related to liquidation of the object, are accompanied by a large amount of dust (it is necessary to provide workers with a personal care facility) and construction waste, which must be removed and / or disposed of (buried).

If after the liquidation of the object no new construction work is planned, the site must be recultivated, landscaping and planting should be carried out.

Important! Before the liquidation / demolition of objects for various purposes, it is necessary to obtain documentary evidence that the structure does not belong to cultural and architectural monuments.

Ministry of Economic Development of Russia

Documents issued during the dismantling of the building

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Question:

On the territory of the base there is a warehouse, a garage, which are unsuitable for further operation.

What are the acts for registration of a building for dismantling?

Answer:

In accordance with Article 263 of the Civil Code, the owner of a land plot may erect buildings and structures on it, carry out their reconstruction or demolition, permit construction on his plot by other persons (with the exception of special cases determined by law).

There are no standard forms of a decision and an act on the demolition of a building that are mandatory for use in the legislation.

There is a unified form approved by the Decree of the State Statistics Committee of Russia "Act on the assessment of buildings, structures, structures and plantings to be demolished (transferred)" (form KS-10), which provides a link to the document that is the basis for the demolition of the building. Depending on the specific situation, this may be a decision at the level of the Russian Federation, local government or the owner of the building to be demolished.

According to general practice, if there is no standard form of a document approved by a regulatory document that is mandatory for use, then the document is drawn up in an arbitrary form.

Demolition of buildings and dismantling of structures in accordance with the list of types of work on engineering surveys, preparation of project documentation, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities are classified as construction, reconstruction works , overhaul.

In accordance with RD-11-02-2006 "Requirements for the composition and procedure for maintaining as-built documentation during construction, reconstruction, overhaul of capital construction facilities and the requirements for certificates of examination of works, structures, sections of engineering and technical support networks", approved by order Federal Service for Ecological, Technological and Nuclear Supervision of December 26, 2006 N 1128 certificates of examination of works that affect the safety of a capital construction facility and in accordance with the technology of construction, reconstruction, overhaul, control over the implementation of which cannot be carried out after the completion of other works (hereinafter referred to as hidden works), are drawn up by certificates of examination of hidden works.

Thus, the demolition (dismantling) of the building can be formalized by an act according to the model given in Appendix N 3 RD-11-02-2006.

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The decision of the manager to demolish the building should be issued in a separate document.

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Before you carry out construction work on the demolition of a building in the city, you must obtain. The owner of a land plot may erect buildings and structures on it, carry out their reconstruction or demolition. The decision of the owner of the building on the voluntary demolition sample. The decision of the owner to demolish the building sample help find gdz. Building demolition act sample application for any purpose. Forms, samples, templates for the main activity. Samples of court documents Order of the owner of demolished buildings and structures on their demolition certified copy. The legislator refers to residential premises a residential building, a part of a residential building, an apartment, a part of an apartment. ZhK RF must be notified of the decision regarding the demolition. On issues of removal from the state cadastral registration of the building on the basis of the decision of the owner on the destruction of property demolition. As you can see, the procedure for the execution of court decisions on the demolition of unauthorized questions is whether it is enough just to make a decision on the demolition of the structure. Orlov's bet on fifty gold m
. Order of the owner of demolished buildings and structures. The first option will require the building to be entered in the register of emergency housing, the corresponding act is signed. The owner of the land plot, the subject of another real right to. If the house is not owned, then the decision of the owner on the demolition is necessary, for example, the decision of the authorities. the owner of the representative's premises. The owner of a land plot may erect buildings and structures on it, carry out their restructuring or demolition, and permit construction on his own. Owners of residential premises in accordance with Part. For the content of information posted by users of the site in the comments section. On the use of capital repair funds for the purpose of demolition. Protocol for obtaining samples for a comparative study sample. The interdepartmental commission makes the final decision on the possibility of operating a residential building. In April, they blocked the work of bailiffs who were trying to comply with the court decision on the demolition. For example, about recognizing a residential building as residential. Decided to demolish
. The owner's decision to demolish the building sample is open to discussion. Demolition decision, demolition order, sample order for the dismantling of a building. Demolition of ownerless properties owner unknown is allowed after. If the house is not owned, then the owner's decision on demolition is necessary, for example, a decision. Does the owner of the land plot have the right to consent to the demolition of an ownerless building? And the decision of the owner of the building, structure, construction in progress on the demolition of the property in the event of a voluntary demolition of the object is who. The decision of the owner on the demolition of the dismantling of the object
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Approximate set of documents for registration of the decision of the general meeting of owners.

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Demolition of a building is a type of construction activity.

Preparation of documents for the demolition of the building

In our country, all issues related to construction are regulated by legislative acts - the Civil and Town Planning Codes and the Federal Law. At the local and regional level, they are guided by regulatory legal acts.

Demolition permit: where to get

Such permission can be obtained from the relevant department of the local administration. They may have different names - the department of architecture and urban economy, or the department of architecture and urban planning, or something similar, but the area of ​​​​responsibility is the same.

List of required documents

The owner of a private house should apply to such a department with an application addressed to the head of the local administration and provide:

title documents for the site and the demolished object;

protocol of the commission on the dilapidated state of the house;

demolition project.

The local government department will issue a permit if there are no complaints about the project.

If you decide to demolish a house located on your site, first consult with your local government whether it is necessary to obtain a permit and a project for it. According to the law, a building whose area is from 20 to 60 square meters, and the height does not exceed 5 meters, the written consent of the local government is sufficient. The demolition of a larger building will require a project carried out by the design office.

City residents with an application for the demolition of a house should contact the Office of State Architectural Control.

The list of documents that will need to be submitted to the Office is as follows:

documents on the ownership of a plot of land and a house (necessarily indicating the boundaries of the building);

state act on the land;

demolition project.

Demolition of a house without the permission of the relevant authority can lead to sad consequences. In the process of work, you can harm the power grids and communications, in addition, you are at great risk of not getting permission to build a new house on your own site. Building without a properly executed permit may result in the building being deemed unauthorized.

In order for the demolition procedure to proceed legally, the contractor must provide permits. After the demolition of the building, the fact of the liquidation of the object should be registered and the right of ownership should be canceled, that is, the old house should be removed from the cadastral register.

Demolition paperwork - what is it?

In order to build and decorate a new house, the old one must be demolished. The cost of dismantling a wooden house. The demolition procedure will depend on whether the ownership of the old house is registered and included in the BTI. Several options are possible.

First, the ownership of the old house can be registered. In this case, the house is automatically registered in the BTI authorities. Therefore, in order to formalize the demolition procedure, you should first of all carry out the actual demolition, and then contact the BTI authorities to draw up an act of inspection of the house.

The cost of dismantling a brick house.

On the basis of the survey report, the BTI will cancel the record of the existence of the house. After that, you must apply to the Office of the Federal Registration Service with an application for making an entry on the termination of the existence of the house. The application should be accompanied by a technical passport (which will contain information that the facility has been discontinued) and a document confirming the fact of the creation of the house (the act of putting the house into operation, which should be in the department of architecture and urban planning of the district).

Secondly, it is possible that the house is included in the BTI, but the ownership of it is not registered. In this case, the actual demolition of the house is carried out, after which the BTI draws up an inspection report, and the house is deregistered.

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No further action is required to legally formalize the demolition.

Thirdly, a variant is possible when the ownership of the house is not registered and the house is not included in the BTI. In this case, it is enough to simply demolish it.
For the construction of a new residential building, it is necessary to draw up its project documentation. To compile this documentation, I recommend contacting an architectural organization.
After receiving the documentation, it must be handed over to the department of architecture and urban planning of the district in order to obtain a building permit. After obtaining permission, you can start building a house.

Upon completion of construction, you should contact the BTI authorities to draw up a technical passport, as well as the architecture department with a statement about putting the house into operation.

After inspecting the house, the commission draws up an act of putting the house into operation. The next step is to register the ownership of the house. To do this, the Office of the Federal Registration Service is provided with an act of putting the house into operation and a technical passport for the house.

Foundation demolition cost