Two years have passed since the abolition of the infamous corruption scheme in the assessment of real estate for tax purposes, which resulted in a huge scandal. Did the deputies' hopes for a magical determination of the value of real estate for taxation by issuing a certificate of value come true I'm afraid not. Problems revealed by the war: the module that should determine the market value of real estate fails too often. And both individuals and the state budget suffer from this.. Because how can you automatically determine the price of real estate if the calculating module is based on the prices of real estate sold before the war. And is it only.

[see_also ids\u003d"

Recall that in Ukraine real estate purchase and sale contracts are taxed.. In most cases, the tax is 1% in the form of duty, another 1% is paid to the Pension Fund. There are cases when an additional 5% is paid to the budget and 1.5% of the military tax. Interest is charged on the market value of real estate, which can be taken from a certificate issued to the owner by the State Property Fund (SPF). In case of disagreement with the assessment in the certificate, the owner can contact a certified appraiser.

The SPF is responsible for the assessment methodology, and therefore for the results in the certificate. It also organizes the training of appraisers, the issuance of qualification certificates and "

The market value is calculated according to the old base?

But today the certificates do not reflect the real market value. Otherwise, why would the State Property Fund cancel the certificates for the right to evaluate 24 companies at once on one day - January 27? Thus, the long-standing hope that the so-called module would “fix” everything and issue excellent certificates did not come true, and appraisers would only evaluate a small number of objects whose owners would not agree with the value indicated in the certificate..

But it didn't work out the way it was supposed to.. Why? There are many reasons for this, and they were obvious to specialists from the very beginning.. But who in Ukraine listens to these specialists? Today it can already be stated that, despite the assurances of the State Property Fund, it is practically impossible to make correct information automatically (according to market prices). But incorrect - as much as you like.

What happened? And this is what happened. The same certificates began to issue prices that were sometimes several times lower than market prices, and sometimes, on the contrary, much higher.. And when the fixed price was lower than the real one, the owners paid lower taxes and fees.. They were satisfied, and the state budget?

It is clear that in this case the state budget received less taxes.. But, if the prices in the certificates turned out to be too high, the owners turned to appraisers for a market valuation.. At the same time, appraisers could make an assessment only 25% lower or higher than that specified in the certificate.. Why the Fund put an upper limit is not very clear? Does he not want more taxes

If the appraisers could not help, the property owners still had a chance to be reviewed by the State Property Fund. But such a review took time - about two weeks.. But if there is electricity. If there are problems with it, then the review could take two to three months.!

Of course, not all property owners were willing to wait that long, as they were afraid that the buyer would change their mind during this time, so some owners agreed to pay taxes twice or three times higher than the market value would require.

[see_also ids\u003d"

Offer prices are taken into account instead of contract prices.

Consequently, in some cases, the state budget suffered, in others, property owners, and the Fund was mercilessly criticized for overpriced. Once the FGI even complained about this criticism. Further, a quote from the acting head of the State Property Fund, Olga Batova: “Historically, we do not have an information base on the cost of various objects. Any automatic evaluation must be based on something.. For example, you buy an apartment in a village where there has not been a single sale for five years, in which case the database cannot automatically make a real assessment. Everyone complains about this, blames the Foundation, but it is really impossible to do anything about it either technically or logically.”.

Consequently, Olga Batova complains about the lack of a proper information base. And is this news Really, when the Foundation took the obligation to issue certificates, he did not know that there was no base? Where could she have come from After all, neither the Fund nor the Cabinet of Ministers did anything to ensure that it was, did not stimulate the disclosure of information about contracts by the owners, as is done everywhere in the world and should be with us.

Moreover, the module used by the Fund still uses not contract prices, but offer prices, which, you see, can differ significantly from real contract prices.. And the icing on the cake is that the module uses the results of assessments that are in the Fund's database, which generally contradicts the definition of market value set out in national standards. Since real prices in some markets fell by half during the war, the “old” data cannot work at all..

It is clear to all specialists: if in some region the market is “weak”, that is, there are few transactions or there are none at all, because no one has bought real estate there for the last five years, then the automated assessment by the module cannot be correct a priori.

The same happens with commercial real estate, where the number of contracts and proposals for contracts is insufficient for a reasonable automatic assessment.. At the same time, when evaluating commercial real estate, the appraiser, in contrast to the automatic module, uses more flexible techniques and methods to obtain an acceptable result..

Automated real estate appraisal by the module can work where there is a fairly large array of data on the same type of objects, and it works very poorly where the amount of data is limited. Everyone knows this, but for some reason no one tries to take it into account..

The war only exposed the problem. According to the Ministry of Justice, during martial law in almost all real estate markets, the number of contracts fell by 2.5 times.. The market is weak, and sales are targeted. So is it really incomprehensible that the assessments that were carried out before the full-scale invasion are unacceptable for real estate today? And if villages or regional cities were considered weak markets, now many cities have become weak markets, where offer prices remain “as before the war”, but no one buys at these prices..

However, the results of these certificates, unfortunately, do not become publicly known - they are not published on the Foundation's website.. Apparently, so that no one could analyze? It seems that this information is hidden.

[see_also ids\u003d"

War and references.

What to do? First, check. The results of the work of both the automatic module and, of course, the evaluators. And if, for example, the result obtained by the appraiser does not fit into a reasonable range, then such an assessment should not be acceptable. Then you need to use such a tool as “peer review of reports”, which the Foundation is currently implementing. It is only necessary to reduce the currently unacceptable deadlines for completing the review itself, for example, by increasing the number of reviewers and raising their salaries.

It is imperative to remove the restrictions for the work of the appraiser, expressed by the value of 25% of the incomprehensible and incorrect definition in the certificate, since it is sometimes less than 25% of the market data, but three times!

So, there are examples when the cost of parking in Kyiv was 30 thousand. Doll. , while a certificate was issued for 55 thousand. UAH. Of course, the owners were surprised and satisfied. They registered the property as the certificate suggested. But the state suffered considerable losses from such a certificate.. I do not think that this money is superfluous for a country at war.

The most annoying thing is that there are a lot of such examples now.. But for some reason officials don't care.. At the same time, the State Property Fund demonstrates its “hard” work by canceling appraisal permits. It is reminiscent of searching for a lost purse not where it was lost, but where there is light..

But fair taxes are the declared principle of the modern tax system.. Citizens should neither overpay taxes nor underpay. It seems that the simple cancellation of the infamous “certificate” for the duration of the war will effortlessly bring us closer to this result..

[votes id\u003d"

Read more articles by Lyudmila Simonova at the link.