If a building is not listed on the balance sheet of an enterprise or organization and is not accounted for in any documents, accordingly, such a building is not taxed. Therefore, it is hidden from taxation and is in the use of a company or other legal entity illegally. Such actions violate legal norms and can have bad consequences for the users of such a building. Any building after acquiring it into ownership must be registered.
Instructions
Step 1
How to put a building on the balance sheet after its construction in the event that the owner of such a building is the developer, and a contractor was involved in the work? Prepare design and estimate documentation, which must be approved by the relevant authorities.
Step 2
Prepare documents confirming the completion of construction (KS-11) and confirmation of all work performed (KS-2, KS-3). Collect all invoices.
Step 3
Legalize the building. This procedure is best done in such a way as if you purchased the building from a third party, that is, bought it. Since during construction the costs were not reflected in the investment activity of the enterprise and were not capitalized, it will be simply impossible to issue (register) such a building right away, since you will not have the required list of documents. If the building was purchased, you should take the sales contract between you and the seller.
Step 4
Take permission to enter the building, which must be signed by the administration and the architect. Apply with the prepared documents to the relevant authorities, which recognize the organization's ownership of the building.
Step 5
Take an inventory, capitalize the building and enter it into accounting records as an object used by the enterprise for one purpose or another.
