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30.10.2011
Sheetrock vs drywall
25 of the Federal Law of July 21, 1997, ¹ 122-FZ "On the registration of immovable property and transactions with it"). After receiving the certificate of title to the object, an organization can dispose of them as real estate, including selling (Sec. Note that sheetrock vs drywall in Moscow the certificate of title shall issue the Main Directorate of Federal Registration Service in Moscow. At the sale sheetrock vs drywall of an object is sheetrock vs drywall passed to the buyer the right to property and the object, and the land on which it is located (unless, of course, the seller is the owner of this site.) The purchaser may require making a new title document to the ground. Sale of "unfinished" in the contract of sale is reflected in accounting organizations with account 91 "Other income and expenses." Thus, revenues and expenses from the sale of "unfinished" will be operating. Reason - Paragraph 7 of the Regulations on accounting "income of the organization" (PBU 9 / 99) approved by order of the Russian Finance Ministry on May 6, 1999 ¹ 32n, and paragraph 11 of Accounting "The costs of the organization" (PBU 10/99) approved by order of the Russian Finance Ministry on May 6, does duct tape remove warts 1999 ¹ 33n. Implementation of the object under construction is subject to VAT. In this organization will be able to recover from the budget of "input" VAT on costs associated with the construction of the object (§ 5 of Art. For state registration of ownership of an object with the organizations charged a fee of 7500 rubles. Therefore, in accounting estimates reflected in the payment of state fees on the account 68 "Settlements of Taxation." Example 1. The organization began construction of a building of residential and administrative and economic center. During the construction workers' wages (subject to UST insurance premiums to the Pension Fund, as well as contributions from industrial accidents) totaled 1.358 million rubles. Soon, however, the organization decided to sell the unfinished building for 9.44 million rubles. But first she has registered title to the object by paying the state fee for this is 7500 rubles.
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Taxpayer who has received special purpose act and real estate firms, the fee for maintenance obtaining this type of income, they will reduce the.
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