The procedure for putting the facility into operation after reconstruction. Commissioning of the facility

Permission to put a facility into operation is a form that certifies that construction/reconstruction has been completed in full. This document also confirms the compliance of the structure with the urban planning plan. A permit to put a linear facility into operation certifies compliance with the requirements of the planning and boundary projects of the territory.

Authorized bodies

Permission to put a facility into operation is issued upon application from the developer. The subject must contact one of the following structures:

1. Executive regional, federal, municipal body.
2. The authorized organization that regulates the use of atomic energy and carries out state administration in the field of activities relating to the manufacture, development, disposal of nuclear weapons and power plants for defense purposes.
3. State Corporation "Roscosmos".

The location of the authorities specified in clauses 2 and 3, which grant permission to put the facility into operation, is Moscow. The developer sends an application to the structure that issued him a building permit. An interested person can contact them personally or through a multifunctional center.

Package of documents

To obtain permission to put a facility into operation, you must provide the following papers:

Nuances

The document and conclusion specified in paragraphs 6 and 9 above must contain information about the standard values ​​of the parameters included in the energy efficiency requirements, as well as the actual values ​​of these indicators. The latter are determined in relation to the reconstructed/constructed structure by conducting examinations, measurements, studies, and tests. In addition, the conclusion and document must contain other information on the basis of which the object’s compliance with the established requirements for equipment with metering devices and energy efficiency is established. When reconstructing/constructing a multi-apartment building, the act of the state construction supervision body must contain additional data. In particular, the class of energy efficiency determined according to the norms of legislation on energy saving is given.

Interdepartmental interaction

The documentation (copies or information contained in them) specified in clauses 1-3 and 9 is requested by authorized structures in state, municipal bodies, as well as organizations subordinate to them, if the developer has not submitted it independently. The papers from paragraphs 1-8, 12-13 for obtaining permission to put the facility into operation are transferred by the applicant if they are not available from the above structures. A government resolution may provide for other documents required for submission to the authorized bodies. Upon interdepartmental requests, materials are transferred within three days.

Important point

Permission to put a property into operation is granted only on the basis of documents, the list of which is established by law. Some types of papers may be submitted electronically. The government or the highest executive structure of the region has the right to establish cases when documents are provided exclusively through the information and communication network Internet.

Permission to put the facility into operation: deadlines

The body or competent structure that regulates the use of atomic energy and carries out state administration during the implementation of activities related to the disposal, production, development of nuclear weapons and power plants of defense significance, the Roscosmos State Corporation, within 10 days from the date of receipt of documents, ensures verification of the accuracy of the information and correctness their reflections. In addition, these structures are required to inspect the structure. Based on the results of the inspection, a decision is made to issue a permit or refuse it.

Inspection

The issuance of permission to put a facility into operation is carried out based on the results of a visual inspection of the structure. During the inspection of the reconstructed/constructed building, compliance with the requirements established in the design documentation, urban planning plan and other documents is confirmed or not. The inspection is not carried out in relation to individual housing construction. It is also not carried out if state construction supervision is carried out during the events.

Grounds for refusal

Permission to put a facility into operation is not granted to the applicant in the following cases:

1. Lack of documents listed above.
2. Non-compliance of the structure with the requirements fixed in the urban planning plan, or during the reconstruction/construction/overhaul of a linear facility, with the information of planning and boundary projects.
3. Discrepancy between actual parameters and the values ​​determined by the design documentation. This basis does not apply to individual housing construction structures.
4. Non-compliance of the object with the requirements specified in the construction permit.

In this case, there is one clause in the legislation that excludes refusal. Late receipt or failure to receive documents requested as part of interdepartmental interaction will not serve as a basis.

Additionally

In addition to the above grounds, the reason for refusing to provide permission to put a facility into operation may be the developer’s failure to comply with the requirements established by Article 51, Part 18 of the Town Planning Code. In these cases, a special procedure applies. In particular, permission to put a facility into operation is granted upon completion of the gratuitous transfer procedure to the authorized body, the competent organization that regulates the use of atomic energy and carries out management in the field related to the disposal, development and use of nuclear weapons and power plants, or to Roscosmos. information about the building. The information should include information about:

1. Squares.
2. Number of floors and height.
3. Engineering and technical support.
4. Project documentation. The applicant must provide one copy of all sections.
5. Results of engineering surveys (one copy).

One copy of the site planning diagram is also presented to the authorized authorities that provide permission to put the facility into operation. It must indicate the location of the individual housing construction structure. The applicant has the right to appeal the refusal to grant permission to put the facility into operation in court.

General rules

Permission to put a facility into operation, a sample of which is presented in the article, is granted to the developer if the regional, municipal, federal executive institution of government, an authorized organization that regulates the use of atomic energy and carries out public administration in the field of production, disposal, development of nuclear weapons and power plants for military purposes, the Roscosmos State Corporation was sent a copy of the diagram free of charge, which shows the location of the reconstructed/constructed structure, engineering and technical communication networks within the site, as well as the planning organization of the territory. The data is placed in the information base to support urban planning work.

Further procedures

After permission to put a facility into operation, the developer is required to carry out the registration procedure. During this process, appropriate changes are made to the state register of the reconstructed structure. The technical plan is a mandatory appendix. It is prepared according to the rules established by Federal Law No. 221. The commissioning permit (whether part of the facility is put into operation or the entire building is granted - it does not matter) must reflect information about the structure to the extent necessary to carry out cadastral registration. The composition of the information must comply with the requirements stipulated by Federal Law No. 221 for the text and graphic sections of the technical plan.

Final stages

Upon completion of the construction of the structure, the entity that carried it out is obliged to transfer to the developer the results of the engineering surveys, inspection reports of structures, works, sections of engineering networks, design and other documentation necessary for the normal operation of the facility. When carrying out activities aimed at preserving monuments of cultural and historical heritage, the provision of the document in question by authorized bodies and competent organizations is carried out taking into account the features provided for in the legislation regarding such complexes. The form of permission to put a facility into operation is approved by the federal executive authority. Within 3 days from the date of submission of the document, the authorized body sends a copy of it to the authority performing state construction supervision.

Taxation

It is believed that obtaining a permit indicates the completion of work on the object and its suitability for operation. The developer, who acts as an investor, registers ownership of the structure and accepts it for accounting as part of the operating system. The latter can be carried out both before and after registration of the right. Meanwhile, many developers are interested in whether it is necessary to classify a property as an OS after receiving permission. The investor independently determines the readiness of the structure for use at the stage when the document is provided. Officials, however, are against this approach. In their opinion, investors are delaying the payment of property taxes in this way.

In practice, the readiness of a facility is determined not by the presence of permission to enter, but by the decision of the head of the enterprise for which it is being reconstructed/built. In case of insufficient readiness, the developer has the right by law to pay an incomplete amount of tax. In such a situation, the enterprise can recognize the facility as suitable for operation at the stage of obtaining a permit. Having made the appropriate decision, the organization can begin finishing work on its OS. Facility management may also complete all repairs before obtaining a permit. Once the document is in hand, you can make a decision about the readiness of the structure.

Expenses

The costs of putting the structure into operation are not included in the consolidated estimate. They are provided in a separate document. The estimate takes into account the costs of:

1. Carrying out activities for commissioning and commissioning of installations and equipment by contractors.
2. Material and fuel and energy resources necessary for testing and comprehensive launch of equipment.
3. Maintenance of workers and engineering specialists carrying out commissioning and commissioning.
4. Technical assistance to design and research institutions that carry out documentation preparation, examination, consulting, personnel transportation and other activities.

Conclusion

Before the new legislation came into force, the commissioning of a reconstruction/construction project was carried out in accordance with various regulations. The choice of one position or another was made depending on the type of building. In January 1988, SNiPs were put into effect. They established the procedure according to which industrial facilities were put into operation. According to the previously existing legislation, an act of the state commission acted as a document confirming the completion of the main set of works and the compliance of the actual results with the requirements of the project and technical regulations. Currently, a different procedure applies. According to the rules, commissioning is carried out subject to a permit issued by an authorized executive structure or a competent organization specified in the Town Planning Code.

Most investment projects involve construction and installation work, the logical conclusion of which is the commissioning of a capital construction project. Accordingly, for the purpose of proper control, certain standards have been established at the state level regulating the commissioning of fixed assets and construction projects. To better understand what it is to put a building into operation, we will now dwell in more detail on the subtleties and nuances that accompany this process.

Modern regulatory framework regulating the issue

The basic concepts and norms about permission to put a facility into operation are prescribed in Article 55 of the Town Planning Code of the Russian Federation. At the moment, its new edition dated March 7, 2017 is being used, which fundamentally changed the procedure for commissioning a structure, since previously the readiness of the structure was confirmed by an act of the State Commission. Also, when making the final decision, the norms of the Government of the Russian Federation No. 441 and the Regulations on State Construction Supervision in Russia are applied.

A permit to put a facility into operation is an official document that confirms the complete completion of reconstruction or construction of capital facilities in accordance with pre-approved design documentation and construction consent. The compliance of this object with the regulatory requirements for the performance of this type of work at the time of issuance of the permit, the planning project (land survey) of the territory or the right to use the land is also verified.

To obtain permission to put a facility into operation, depending on the type of facility being constructed, the developer needs to contact the authority that issued him consent to carry out construction. These may include:

• executive authority at the federal level;
• local government body;
• executive body of a constituent entity of the Russian Federation;
• organization for state management of the use of atomic energy or the development of nuclear power plants and nuclear weapons;
• State Corporation "Roscosmos".

In order for the authorized body to make an informed decision about the commissioning of buildings and structures, the developer must submit a number of documents:

• application (must be registered no more than 15 minutes in advance);

If it is necessary to obtain more complete information, the Government may establish additional documents other than those listed in the Town Planning Code.

After the applicant submits all the necessary papers, the authorized body is obliged to carry out the following actions within 10 days:

• check the correctness of execution and compliance with the reality of the information specified in the documents;
• visit the site to inspect the erected structure and ensure its compliance with the design documentation and the requirements of current legislation;
• issue permission to put the structure into operation or make a reasoned decision to refuse.

It should be noted that an on-site inspection is not carried out if, during reconstruction or construction, an agreement on state construction supervision was previously concluded.

In what cases may permission be refused?

Submission of the required list of documentation is not in itself a guarantee that the decision of the authorities will be positive. The issuance of permission to operate real estate may be refused, but the refusal must be justified and formalized. The reasons for a negative conclusion may be the following:

• incomplete set of documents submitted by the developer;
• identified non-compliance during the construction of the building with approved construction requirements and standards;
• discrepancies with the requirements set out in the permit for construction work;
• discrepancies between the design documentation and the actual constructed structure or building (this norm does not apply to individual residential buildings);
• misuse of a plot of land that is allocated for the implementation of a specific project.

In addition to the above circumstances, the reason for refusal may be the developer’s failure to comply with the standards provided for in Article 51 (Part 18) of the Code regarding the gratuitous transfer within a 10-day period after the issuance of a permit for construction work to the relevant authorities of information on the area, the planned number of floors and the height of the building, engineering technical networks. Also, for placement in the urban planning information system, one copy of each copy of the findings of geodetic and engineering surveys, individual sections of the design documentation used (on fire safety measures or environmental protection) and the layout of the building on a specific land plot are required.

Providing the missing papers is grounds to return to consideration of the issue. In addition, the developer or investor has the right to challenge in court the refusal of the authorized bodies to issue permission to put the facility into operation.

What is input permission?

The consent of the government authority to commission objects makes it possible to register buildings with the state as completed construction objects or make the necessary changes to the register of reconstructed structures. The permitting papers themselves regarding the construction do not address the issue of the right to this property and are of a purely technical nature.

Until 2015, the form regulating permission to put a facility into operation was recorded in Decree of the Government of the Russian Federation No. 698 of November 24, 2005. After its cancellation, builders are guided by the model approved by Appendix No. 2 to Order of the Ministry of Construction No. 117/pr dated February 19, 2015.

The approved form is issued to a specific developer indicating the full name of the construction organization or the full name of an individual and address. The name of the stage or the entire capital construction project, the address where it is located and the cadastral number assigned to the land plot are recorded.

The registration number of the permit on the document about the commissioning of a real estate property is multi-component and includes:

• two-digit number of the specific subject of the Russian Federation where the work will be carried out. If the project is implemented in more than one territory, then 00 is entered;
• three-digit number of the municipality in whose territory the project is planned to be implemented. If there are 2 or more entities within the administrative boundaries, then 000 is entered;
• serial number of the permit;
• the full year in which the permit was issued.

To give examples, a project implemented on the territory of 4 adjacent districts, say Novgorod and Pskov regions, may have the number 00-000-164-2017.

Next is a table containing information about the structure. For all types of objects it includes general indicators: construction volume and its underground part, area (total, as well as residential and attached premises), number of structures and buildings. Further, the form provides information depending on the purpose of the structure.

At non-production facilities related to education, healthcare, sports, culture, and recreation, the following parameters are indicated:

• capacity;
• number of places, rooms and floors;
• availability of escalators, elevators and lifts for people with disabilities;
• materials from which the foundation, walls, ceilings and roofing are made.

Near residential buildings The following indicators are recorded:

• total area of ​​residential premises (excluding terraces, verandas, loggias and balconies) and non-residential premises (including common property of residents);
• number of above-ground and underground floors;
• number of sections and apartments (separately by number of rooms);
• the area of ​​living quarters of the entire house, taking into account loggias, terraces, balconies and verandas;
• engineering and technical devices (elevators, lifts and escalators);
• list of materials used.

For production facilities(plants, factories) the developer is required to indicate the following information:

• type, capacity and performance of the structure;
• availability of engineering networks and systems (elevators, escalators, lifts);
• materials used in construction.

For linear objects(pipelines, power lines, roads, bridges) the list of requirements is slightly different from the list required to commission a building:

• class or category;
• length;
• capacity (freight turnover, throughput, traffic intensity);
• power line voltage level and its type (KVL, VL, CL);
• the number and diameter of pipelines, the materials from which they are made;
• list of designs that may affect safety.

In its fifth section, the form must contain information about energy efficiency and equipment for metering consumed energy resources:

• energy efficiency class;
• materials used to insulate external structures in this house;
• specific heat energy consumption per 1 sq.m. squares;
• filling level of light openings.

The completed form is handed over to the applicant and sent to the state construction supervision authority within three days. Permission to commission any building is invalid if a technical plan for the structure is not attached to it.

As for individual residential buildings, until March 1, 2018, an object of this type can be put into operation without a permit. In this case, there is no need to provide this document when taking inventory or receiving a registration certificate for your home.

Certain nuances of the procedure for obtaining permission

When preparing all the necessary documentation, the applicant should not forget about the following legal requirements for government agencies regarding the provision of administrative services by citizens and legal entities for the commissioning of structures:

Often, a customer or investor at the stage of handing over a building and putting it into operation prefers to hire a management company. She is able to act as an expert with a keen understanding of maintenance issues. Its specialists work closely with technical supervision experts; they will inspect the degree of completion of engineering systems and equipment and their readiness for further use.

If you involve a management company in advance, then its specialized specialists (designer, architect, designer, builder), performing their duties, independently of each other, will check the equipment, test engineering systems, and also identify minor deficiencies. This will contribute to a positive decision by the expert commission.

Despite the fact that the document itself is issued free of charge, the investor should draw up a separate cost estimate for commissioning the structure, this is especially important for industrial facilities. Money is needed for the following expenses:

• performance of commissioning works by the contracting organization and maintenance of relevant workers and engineering personnel;
• personnel transportation;
• material and energy resources for testing and checking installed equipment;
• technical support from design, as well as research institutions and organizations for consulting and conducting examinations during commissioning;
• Unexpected expenses.

Knowledge of such details will relieve the investor from the need to urgently search for additional funds and organizations for support and will help to calmly carry out the entire procedure within the period specified by law.

Some subtleties of taxation

Regarding taxation after the building is put into operation, the opinions of investors and tax authorities differ somewhat. It is usually considered that after a permit is issued, all work is completed and the structure is completely ready for use. The investor includes the building as part of its fixed assets, and first or later formalizes ownership. But many developers doubt that they are required to include the building in fixed assets immediately after the permit is issued.

Tax authorities believe that they are obliged, otherwise they begin to suspect the investor of trying to gain time when paying property taxes. However, the developer himself determines whether the building is ready for full use at the stage when the occupancy document is received. The readiness of the project for work must be determined by the management of the enterprise.

By insisting on the earliest possible start of payments, the fiscal authorities gain in the speed of receiving contributions, but may lose in the amount of the total amount, since in case of incomplete readiness, an incomplete amount of tax is paid.

In this situation, the organization has the following options:

• complete all work, including finishing, make a decision on complete readiness and only after that submit documents for commissioning;
• recognize the building as suitable for use in the process of obtaining a permit, and complete the finishing work on the object that is part of the enterprise’s fixed assets.

However, here you should pay special attention to one detail. If the building is recognized as a fixed asset at the time the permit is issued, then its final value will be considered fully formed on the same date.

When is the final cost of the constructed facility determined - after receiving permission to put it into operation or later? Which option for putting the facility into operation should you choose - immediately after receiving permission or after finishing repairs? How will the value of the property increase if it is sold after it is put into operation? The author examines the procedure for including an object in fixed assets and analyzes how this process affects its value.

The process of capital construction of a real estate property begins with obtaining a construction permit (Article 51 of the Town Planning Code of the Russian Federation, hereinafter referred to as the RF GSK) and ends with obtaining permission to put the facility into operation (Article 55 of the RF GSK).

Without a building permit, the developer does not have the right to begin work on the land allocated for development. This violation is punishable by an administrative fine from 500 thousand to 1 million rubles. or suspension of activities for up to three months (Article 9.5 of the Code of Administrative Offenses of the Russian Federation).

Not only the developer, but also the contractor (subcontractor) itself can be fined. The latter, before starting work, must make sure that the owner of the construction site (developer) already has on hand a document confirming the compliance of the project documentation with the requirements of the urban planning plan of the land plot or the territory planning project (Part 1 of Article 51 of the Civil Code of the Russian Federation) in the form , approved by Decree of the Government of the Russian Federation dated November 24, 2005 No. 698 (hereinafter referred to as Resolution No. 698), (clause 6 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 17, 2011 No. 11).

After completing the construction of the facility, the developer is obliged to visit the same “corridors of power” where he was once given a building permit. There he must receive a document confirming that the object was built in accordance with the existing construction permit and design documentation, i.e. permission to put the facility into operation (in the form approved by Resolution No. 698).

There is an opinion that the received permission to enter means that the construction of the property is completely completed and it is suitable for use for the purposes that the developer set for himself when deciding to start construction. Let's find out if this is true.

Developer-investor

Let us assume that the developer is also an investor from the point of view of Federal Law No. 39-FZ of February 25, 1999 “On investment activities in the Russian Federation carried out in the form of capital investments” (hereinafter referred to as Law No. 39-FZ). He will register ownership of the constructed property and take it into account as an object of fixed assets (Clause 2, Article 4 of Law No. 39-FZ).

Registration of ownership of a constructed object without a permit for commissioning is impossible (Clause 2, Article 16 of Federal Law No. 122-FZ of July 21, 1997 “On State Registration of Rights to Real Estate and Transactions with It”).

At the same time, the inclusion of a constructed property in fixed assets can be made both after registration of ownership of it and before this event, including before submitting documents to Rosreestr (clause 52 of the Guidelines for accounting of fixed assets, approved by order Ministry of Finance of Russia dated October 13, 2003 No. 91n, hereinafter referred to as Guidelines).

But is it necessary to include the object in fixed assets immediately after receiving permission to enter? This question cannot be answered unambiguously, since it is not known whether the object is suitable for long-term operation in order to generate income from the point of view of the investor on the date of receipt of the permit.

Let us remind you once again that the permit to commission the facility confirms that the facility was built in full accordance with the design documentation, construction permit and urban planning plan of the land plot (Part 1 of Article 55 of the Civil Code of the Russian Federation).

However, the developed design documentation, as well as the received construction permit, will not necessarily contain information about the internal layout of the constructed building, the decoration of the premises, etc. Consequently, the received permission to enter will not contain such information either. The document will only confirm that the construction work has been completed to the extent provided for in the construction permit and in accordance with the submitted design and estimate documentation.

And the investor independently decides whether the object is suitable for operation at this stage or whether some more time and money is required to bring it to the desired condition. And only after linoleum has been laid (laminate, carpet, parquet, Carrara marble), wallpaper of the approved color has been hung, all electrical and network sockets have been installed, will the management look at the work and say: “This is good!”

Officials of the financial department are struggling with this interpretation, they say that the investor is delaying the payment of property taxes, causing irreparable damage to the budget (letters of the Ministry of Finance of Russia dated June 22, 2010 No. 03-03-06/1/425, dated January 20, 2010 No. 03-05- 05-01/01).

Arbitrage practice

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The Russian Supreme Arbitration Court objects to such an unambiguous approach. According to the court, until all finishing work is completed, the facility is not necessarily suitable for use, even if there is a permit for commissioning and a certificate of ownership (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 16, 2010 No. VAS-4451/10).

Nevertheless, the readiness of an object for use is determined not by obtaining permission to enter, but by the decision of the management of the organization for which it was built (at the age of 18 it is allowed to get married, but not all 18-year-olds are married).

In pursuit of the fastest replenishment of the budget (accepting the constructed object for accounting as an asset as soon as possible and starting paying property taxes on it as soon as possible), gaining, so to speak, in pace, officials may lose in quality - legally the organization will pay this tax in smaller amounts.

Essentially, the organization has two options. The first is to recognize the building at the stage of obtaining permission to put it into operation as suitable for operation and after that carry out finishing work on the fixed asset object, the second is to complete all finishing work on the real estate object and only after that make a decision on the suitability of the object for operation (introduce it into composition of fixed assets).

If an organization recognizes a constructed object as a fixed asset immediately on the date of receipt of permission to put it into operation, then the initial cost of the object as of that same date will be considered formed (clause 8 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by order of the Ministry of Finance Russia dated March 30, 2001 No. 26n, clause 24 of the Methodological Instructions).

The same cost is also subject to inclusion in the base for calculating property tax (clause 1 of Article 375 of the Tax Code of the Russian Federation). Subsequent work (mostly finishing work), regardless of its duration and cost, will most likely be recognized as repairs of the facility and current costs of the organization (clause 67 of the Methodological Instructions). They do not increase the initial cost of the property, therefore, they are not subject to inclusion in the base for calculating property tax.

Otherwise, the investor, having permission to enter, nevertheless decided to first bring the object to completion and only after that recognize it as suitable for operation. In this case, all finishing work in most cases will have to be recognized as a continuation of the construction work of the facility, including them in its initial cost. Thus, by postponing the start date of property tax payment, the organization increases its amount.

Let's look at an example of the procedure for calculating property tax when putting an object into operation.

Example 1

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Alpha LLC built the property and received permission to put it into operation in June. After this, a decision was made to carry out additional finishing work.

The costs of constructing the facility amounted to RUB 29,500,000, incl. RUB 4,500,000 VAT.

The cost of registering property rights (payment of state duty, paperwork, etc.) amounted to 60,000 rubles.

They should be reflected in the accounting registers with the following entries:

Alpha LLC decided to carry out all the finishing work on the facility (leaving the question of its suitability for operation for later), so it made capital investments. The costs of finishing work amounted to RUB 4,838,000, incl. VAT 738,000 rub.

After completion of the work (in August), having approved the act of acceptance and transfer of the building (structure) in the OS-1a form, the LLC transfers the constructed (and finally finished) property to fixed assets. The transactions must be reflected in the following entries:

Let's assume that the useful life of the building is set to 27 years (depreciation group 9). Starting from September, depreciation of 90,000 rubles will be calculated in the accounting registers for this building. per month (RUB 29,160,000 / 27/12).

After 9 months, the average annual cost of the building for calculating property tax will be RUB 5,823,000. [(RUB 29,160,000 + RUB 29,070,000) / 10], and the amount of the advance payment for the organization for this period will increase by RUB 32,026.50. (RUB 5,823,000 × 2.2% / 4).

If the management of the organization chooses the second option, then in June, immediately after receiving permission to enter and at the stage of preparing documents for registration of ownership, OS-1a is drawn up.

In the same month, the organization’s property tax base will increase by RUB 3,580,000. (25,060,000 rubles / 7), and the amount of the advance payment for the first half of the year is 19,690 rubles. (RUB 3,580,000 × 2.2% / 4).

Finishing work that began a little later should be recognized as current expenses of the LLC and reflected in the following entries:

When choosing the second option, property tax on a fixed asset item recognized as suitable for use begins to be paid a whole quarter earlier (albeit in smaller amounts).

However, the costs of finishing the building are recognized as current expenses immediately after their completion, whereas in the first option they are included in the initial cost of the building and transferred to expenses through depreciation over 27 years.

But the choice, naturally, rests with the leadership of the organization.

Developer-seller

An organization is building the same property, but with the goal of selling it (in whole or in parts) to other persons. The process of constructing a real estate property in this case will not represent the construction of a fixed asset (since it was initially intended for sale), but the manufacture of products, albeit immovable ones.

In this regard, the requirement of the financial department to collect all costs for the construction of such a facility on balance sheet account 08 “Investments in non-current assets” (letter of the Ministry of Finance of Russia dated May 18, 2006 No. 07-05-03/02) causes some confusion.

Initially, a property under construction for subsequent sale must be recognized as a current asset, since the organization intends to receive income in a lump sum after its sale. Therefore, one should not reinvent the wheel, but in accordance with the Chart of Accounts, the costs of manufacturing products should be collected on account 20, and finished products should be accounted for after completion of construction on account 43.

After the construction of the building is completed, the developer must obtain permission to put the property into operation. In this situation, obtaining a commissioning permit will indicate that the constructed building, as the final result of the production cycle, complies with the design documentation and the previously issued construction permit.

After receiving permission to enter, the organization has the right to formalize ownership of the constructed real estate, accept them for accounting as finished products and enter into purchase and sale agreements for it.

But can we consider that the production of the finished product is completed and all the costs that the developer will incur after receiving permission to enter should be attributed to the tax inspectorate’s favorite source - expenses that do not reduce taxable profit? It is impossible to agree with such an unambiguous conclusion.

The construction of a real estate property, which will then be sold (in whole or in parts), can be compared, for example, with baking sponge cakes, which can be sold as preparations for homemade cakes, or the pastry shop itself can make cakes and pastries from them and sell them.

Thus, permission to enter is similar to the baker’s (or technologist’s) signal that the cakes are baked. But then some of them will be used as raw materials for cakes (each variety with its own cost), some - for cakes (with its own cost), some - as cakes sold to skillful housewives for homemade cakes (with its own cost).

The same thing happens when constructing real estate as a finished product. Receiving permission to enter is the go-ahead that, in general, the building is ready and the premises in it (after registration of ownership) can be sold.

But will anyone agree to buy the product in this form? Someone may agree, but someone will demand that, for the price stated by the seller, other work (interior decoration) be carried out in this room. In addition, for premises that will be on the seller’s balance sheet for some time (and exactly how long is unknown), he will have to pay at least for heating.

Expenses for completion and furnishing of premises will increase the cost of finished products, and “utilities” and other similar costs should be recognized as expenses for maintaining finished products - again reducing taxable profit.

Let's look at an example of the procedure for recording the cost of work performed after receiving a commissioning permit.

Example 2

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Alpha LLC built the property and received permission to put it into operation in June. After obtaining permission and registering ownership, purchase and sale agreements for premises were concluded with three buyers. As in Example 1, the cost of constructing the building amounted to RUB 29,500,000, incl. RUB 4,500,000 VAT. The cost of registering property rights (payment of state duty, paperwork, etc.) also amounted to 60,000 rubles.

The following entries must be made in the accounting registers:

The total cost of manufacturing products amounted to 25,060,000 rubles.

The organization decides to register 3 units of production (for example, the first, second and third floors), determining the cost of each of them in proportion to the usable area. Without going into the intricacies of calculating the cost, we will only assume that the cost of constructing the 1st floor was 8,000,000 rubles, the 2nd - 8,500,000 rubles, the 3rd - 8,560,000 rubles.

The acceptance of three units of production into accounting should therefore be reflected in the following entries:

Debit of account 43 (sub-account “First Floor”) Credit of account 20 - 8,000,000 rubles;

Debit of account 43 (sub-account “Second Floor”) Credit of account 20 - 8,500,000 rubles;

Debit of account 43 (sub-account “Third Floor”) Credit of account 20 - 8,560,000 rubles.

A buyer was immediately found for the first floor, and he was completely satisfied with the requested price.

The price-quality ratio of the proposed premises did not suit the other two buyers. They stated that for the specified price they would agree to buy these premises only if the seller carried out at least minimal finishing work there.

The owner accepted these demands.

The costs of finishing the second floor amounted to 354,000 rubles, incl. 54,000 VAT, third - 590,000 rubles, incl. 90,000 rub. VAT.

Carrying out finishing work in the accounting registers of Alpha LLC must be reflected by the following entries:

Thus, the cost of the premises being sold will be equal to RUB 8,800,000. (RUB 8,500,000 + RUB 300,000).

The costs of finishing the third floor will be reflected in similar transactions. The cost of this unit of production will be equal to 9,060,000 rubles. (RUB 8,560,000 + RUB 500,000).

Please note: despite the fact that Alpha LLC, after registering ownership of the constructed building, will be registered with the tax authorities as the owner of the property, it should not become a property tax payer. This property is not subject to inclusion in the base for calculating this tax, since it is not an object of fixed assets.

Permission to put a facility into operation is a document without which it is impossible to complete construction or reconstruction. How to register it and what threatens a company that tries to circumvent the law.

Let's consider the most important questions about permission to put a facility into operation:

• what is it for,
• who issues the document and for how long,
• where and how to get it.

What is a commissioning permit and where to get it

A permit to put a facility into operation is a document whose task is to certify the completion of construction. Its definition and characteristics are contained in the Town Planning Code ().

The permit confirms:

• construction execution,
• reconstruction of a capital construction facility,
• compliance with documentation, etc.

Article 55 of the Civil Code reveals what this document is and how to obtain it. The federal executive body is responsible for receipt. Who exactly issues the permit can be found in the regulations, depending on the status of the developer. For example:

1. The State Atomic Energy Corporation provides a service for issuing permits to institutions of the Rosatom State Corporation ().
2. The Ministry of Construction and Housing and Communal Services () is responsible for issuing permits for the commissioning of capital construction projects.

In general, documents are issued by the mayor's office (Article 8 of the Civil Code,).

The permit confirms the circumstances

The document will show a violation of obligations if the terms of issue do not coincide with contractual obligations.

For example, the customer recovered damages. The contractor delivered the property six months later than scheduled. The customer proved the controversial circumstances with the help of a permit to put the facility into operation: the deadlines for receiving the document did not correspond to the contractual ones. Due to the contractor's delay, the customer suffered losses. Participants in the DDU, individuals, sued and recovered penalties, moral damages and a fine. The costs arose through the fault of the contractor, and were borne by the customer ().

How a permit will help prove your position in the case

The document not only confirms the object’s compliance with urban planning standards. It can present different possibilities to different participants in the process, even in unexpected situations.

The document will help the developer reduce the penalty if the contractor incorrectly considers the payment to be late. There are situations when an object is used before delivery. For example, for important events. There is no permission, but a meeting, celebration or other action is required. The customer, at his own risk, opens the property ahead of schedule, for example, accommodates guests for a while, and then completes preparations for delivery. The Contractor will point to this event as evidence that the work was completed properly. Its logic is simple: the object complied with the standards, it was exploited, which means the payment deadline has arrived. If the developer received permission to put into operation later, the penalty for late payment can be reduced. The success of the case depends, among other things, on how the parties formulated the terms in the contract. If the obligation to pay occurred after commissioning, then the contractor will have to recalculate the penalty from that moment. The court may not take into account the actual exploitation.

The permit will help prove the completion of the work. The document is useful to the contractor who confirms completion.

For example, the subcontractor performed hidden work that is difficult to prove. He provided, among other documents, a commission act and a commissioning permit. The object was accepted, which means the work is completed. The permit must be provided along with other documents. By itself, it will not help prove the execution of ().

Other resolution values ​​can be noted. When a developer allows a slight delay in delivery, it is important to work with the participants of the DDU. They will not go to court if work is being done with them. Information that the developer has received permission will help avoid lawsuits and penalties. Participants in the DDU may agree to wait if they see that work is being done.

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How to get permission

To obtain permission to put a facility into operation, you need to contact the executive authority with documents (Part 3 of Article 55 of the Civil Code). The developer provides:

• title documents for the land plot;
• urban planning plan of the site;
• building permit;
• act of acceptance of a capital construction project (for construction, reconstruction on the basis of a construction contract);
• a document that confirms the compliance of the constructed or reconstructed facility with the requirements of the regulations;
• a document confirming the compliance of the parameters of the constructed project with the design documentation (energy efficiency requirements, equipment with metering devices for energy resources used), technical specifications;
• a diagram that displays the object within the boundaries of the site;
• conclusion of the state construction supervision body (state construction supervision) on compliance with technical regulations and design documentation;
• a document that confirms the conclusion of a contract of compulsory civil liability insurance for the owner of a dangerous facility;
• act of acceptance of completed work (when it comes to preserving a cultural heritage site);
• technical plan of the capital construction project;
• text and graphic descriptions of the location of the boundaries of the security zone in electronic form, if it is necessary to commission an electric power facility, gas supply system, or transport infrastructure.

The authority has the right to refuse if the company has provided an incomplete list of documents (Part 6 of Article 55 of the Civil Code). The refusal can be challenged (part 8 of article 55 of the Civil Code).

Permission to enter the facility will be required after completing the documents. There are different reasons. For example, it can be presented to the inspection authorities as required when the construction process is not fully completed. This happens because after commissioning, certain types of work can be performed (post-construction cleaning, landscaping, etc.).

The timing of obtaining permission to commission depends on the correctness of the documents for the facility

The state service for providing a document is determined by the regulations, hereinafter referred to as the regulations). Previously, the developer received the document within 10 days. The Ministry of Construction has developed amendments. The procedure has changed, now you can receive a response within 7 days. The starting point is the day of registration of the application (clause 17 of the regulations). The authority sends a response. He issues permission or refuses to grant it. If the document contains technical errors, the correction period is 5 days (clause 90 of the regulations).

The GRK established that from January 1, 2017 it is possible to submit documents for permission electronically. This order eliminates queues and saves time.

What responsibility does the company bear if it does not have permission to commission

If a company does not receive permission, it suffers losses. It is impossible to register objects without documents. As a rule, buildings are erected for the purpose of further resale. For example, a developer who has not delivered a house cannot receive payment for the work. A company that sells apartments under DDU cannot issue keys to owners without permission. Lack of documents results in lawsuits and penalties.

The company also faces fines from regulatory authorities (Article 9.5 of the Administrative Code). If the violation is serious, the activity may be suspended ().

Responsibility also arises for the authorities that illegally issued the permit. They are rarely fined because the authorities have the knowledge to issue documents correctly. Interested parties can go to court if they believe that the local government illegally issued permission to put the building into operation. As a rule, such applications remain unsatisfied (,).

If we are talking about a general contractor who is responsible for the object until acceptance, he has additional costs. He will not relieve himself of the burden of maintaining the object until he fulfills his obligations.

If permission is not obtained, the court may recognize the object as an unauthorized construction

If the company does not formalize the construction properly, it risks losing the facility. It will not be possible to register the right if there is no permission to put it into operation.

When a company has a complex of facilities, it may try to register additional structures. This will not work if documents have not been drawn up for the disputed buildings.

For example, the company sought to formalize the right to water supply networks as independent real estate objects. The court refused the request. He studied the documents for the list of objects. The disputed networks were not listed in them; in the acts on the commissioning of real estate objects that the company presented, there was no information about the commissioning of separate water supply networks. The court considered that the demand was unlawful (resolution of the Volga District Court of October 5, 2017 No. F06-24348/2017 in case No. A55-27121/2016).

A formal appeal will not help to recognize the right to an object. The court will not satisfy the claim if the applicant is refused permission due to his own fault. For example, the court returned the application to the plaintiff. The applicant did not apply for permission to construct and put real estate into operation in the prescribed manner from the local government authority at the location of the land plot. The department of municipal construction control refused to issue documents to the applicant because it received an incomplete package of documents (appeal ruling of the Nizhny Novgorod Regional Court dated 06/07/2018 in case No. 33a-6224/2018).

To implement the commissioning of a capital construction project, it is necessary to perform a number of works aimed at checking the structure. Such events make it possible to determine how well the finished building complies with legal requirements, norms and rules. The final stage is the registration of ownership, and for industrial facilities - the acceptance of the structure for accounting for tax reimbursement (VAT).

To understand what commissioning is, it is important to understand the intricacies of legal norms, the implementation of which guarantees the safety of the finished structure and the absence of defects and errors by the developer. The result of the examination is the issuance of permission to enter, which confirms the correctness of the activities and the absence of errors on the part of specialists. Below we will consider the legal norms, the procedure for putting a finished building into operation, the necessary documents, as well as the reasons for refusing to issue a permit.

The commissioning of a capital construction project is regulated by legal norms that must be followed by all participants in the construction process. Other regulations must be followed taking into account the basic law. The peculiarity of the acts is that they complement a number of provisions, but are within the limits of the current legislation.

Regulatory legal acts reflect issues related to obtaining permission to put a facility into operation. They contain a list of papers required for entry, instructions for filling out, as well as permitting forms. Certain information is given in SNiP, which regulates the commissioning of structures belonging to different categories (they are subject to different requirements). In addition, when obtaining permission to open a building (structure), it is worth taking into account regional regulations.

The basic procedure for acceptance and commissioning of a completed construction project is regulated by the following documents:

• Civil Code of the Russian Federation (Article 55).
• Regulations on the GOS in Russia (the document was approved on February 1, 2006).

Taking into account Article 55 of the Civil Code of the Russian Federation, permission to commission must be obtained from the authority that issues permission to construct the facility. To obtain a permit, you must submit an application and attach a package of papers to it. It is worth noting that this package is not limited and can be expanded at the request of the party that accepts the papers. Up to 10 days are given to review the documentation, during which the construction company must obtain permission or a refusal from the authorized body (with explanations).

The package of papers submitted with the application includes a conclusion on the compliance of the building with the project and technical regulations. Drawing up such a conclusion is the task of Gosstroynadzor. What papers will be required are discussed below.

The Regulations on the GOS in the Russian Federation indicate that in order to issue a conclusion, the Gosstroynadzor body must conduct an inspection of the facility. Based on its results, he decides whether to issue a conclusion on the compliance of the structure with current standards or to refuse the applicant. The final inspection is carried out by Gosstroynadzor employees after completion of construction (rehabilitation, capital) work. Up to 30 days are allocated for the final inspection.

A conclusion on the conformity of a structure is issued by the State Construction Supervision Authority only if during the construction process there were no errors or violations when performing work in relation to design or technical documentation. If any have occurred, they must be eliminated by the scheduled date.

The procedure for commissioning a capital construction project

Let's consider the applicant's step-by-step plan of action to obtain permission to enter:

• Filling out an application and collecting the necessary package of papers, which, at the request of the inspection body, must be attached by the applicant.
• Writing a cover letter and completing an application, which should contain a diagram of the structure. The latter indicates the communication plan for engineering and technical networks.
• Submitting an application to an authorized structure to receive the service. Along with the application, a package of papers collected at the preparation stage is submitted.
• Registration of application.
• Request for papers (information) that is at the disposal of related authorities. Obtaining the required data occurs through interdepartmental interaction.
• Checking the correctness of documentation, inspecting the structure (if this work was not carried out by the State Construction Supervision Authority).
• Making a decision on the possibility of putting the structure into operation. If the authorized body refuses, it is obliged to explain the reasons for such a decision in writing.
• Preparation of the permit, its execution and delivery to the applicant. The document is issued if the developer has provided free of charge a copy of the diagram, which shows the location of the object (constructed, repaired, reconstructed), the engineering and technical support network, as well as the planning organization of the land plot. The information is entered into the register, which concerns cadastral registration.

Main stages

The main stage of obtaining permission to enter is checking the object (building, structure) for compliance with legal requirements. The following steps are worth considering:

• Drawing up an acceptance certificate. The Civil Code (Article 753, paragraph 4) states that the transfer of the result of construction work occurs according to the acceptance certificate. The document must be signed by both parties. The State Statistics Committee of the Russian Federation approved the form of the act (KS-11 and KS-2). The latter is used to accept a certain volume of construction work within the facility, as well as to accept a stage of activities provided for in the construction contract. KS-11 is a form that is used to receive the structure as a complex.
• Conclusion of the inspection body. Taking into account the type of object, the conclusion is drawn up by a federal or authorized body. If we are talking about the construction of a production facility that is classified as dangerous, technically complex or unique, as well as communication lines, the conclusion is issued by a federal authority.

The document is issued after the final check has been completed. Based on its results, the quality and sufficiency of the measures taken are assessed, and a decision is made on the possibility of issuing a permit or refusing to provide the service. As noted earlier, the authorized body has up to 10 days to make a decision.

• Permission to put a capital construction project into operation. The last stage is the transfer of a document certifying the applicant’s right to put the structure into operation. Permitting documentation confirms the object’s compliance with legal requirements, the project and the State Budgetary Institution. To obtain the document you need to go through the steps discussed above. The entry permit form was approved back in 2005, by Government Decree No. 698.

Required documents

It was previously noted that, along with the application, the developer (construction company, owner) must prepare a package of papers justifying the legality of the construction and the building’s compliance with current standards. This documentation package includes (according to the Civil Code of the Russian Federation, Article 55, Part 3):

• Papers that confirm the right to a plot of land where work is being carried out.
• GPZU.
• Permission to construct the facility. The paper must be issued taking into account the requirements of the Civil Code of the Russian Federation (Article 51). In addition, permits that were issued before the entry into force of the Civil Code of the Russian Federation are recognized as valid (Federal Law No. 191, paragraph 3, article 8).
• A diagram indicating the location of the facility (reconstructed, constructed, repaired), planning organization, engineering and technical support networks. Such a scheme must contain the signature of the party carrying out the construction work, the customer and the developer carrying out the construction (reconstruction, repair) on the basis of the agreement.
• Conclusion of Gosstroynadzor (if required) on the compliance of the structure (restored, constructed or repaired) with the requirements of the project or technical regulations.
• Information about the capital construction project, engineering and technical networks, as well as copies of sections of the project and the results of engineering surveys. This documentation must be provided free of charge.
• Certificate of acceptance of a capital construction project (if we are talking about the construction, reconstruction or major repairs of an object under a contract).
• A paper confirming the compliance of the finished structure with the requirements of technical regulations. It must be signed by the person carrying out the construction work. The legislation does not provide for a clear form to fill out.
• A paper confirming the compliance of the characteristics of the constructed (repaired, restored) capital construction facility with the project. The document is signed by the person who performs the work (the form is not specified).
• Papers confirming compliance with technical conditions signed by representatives of companies that operate engineering and technical networks (if they exist).

What checks and examinations are carried out?

Before the final inspection, a set of works is required:

• Testing of equipment, as well as individual systems. Such activities are completed by checking the main and additional equipment.
• Perform a test run.
• Drawing up an acceptance certificate (required when carrying out work under the contract).

During the process of construction work and installation of structures, intermediate acceptance of equipment and structural elements of the building (including hidden work) must be organized. Functional and personal tests of certain construction systems are carried out with the involvement of the customer after completion of the work. If deficiencies were made or defects were found during the work, they are eliminated by the installation or construction company, as well as by the manufacturer, before a comprehensive inspection.

A trial run is organized before the complex equipment. The purpose of this work is to check technological schemes, equipment operation and determine the level of safety of the facility’s operation. As for comprehensive testing, it is carried out during the final inspection. This means checking the operation of units and additional networks as a whole and under load. A comprehensive test is considered successful if the main equipment worked without failures for 3 days with nominal parameters and load. For heating networks and power lines, this period is 24 hours.

It is worth noting that when conducting final inspections, Gosstroynadzor employees must check the certificates of other state supervision and control bodies, as well as structures that will supply utilities, about connecting communications to the structure on a permanent basis, about accepting the building for service and fulfilling the technical conditions for connection.

Can entry permission be refused?

The authority that refused to issue an entry permit must explain its position and indicate the reasoned reasons for the refusal. These include:

• Lack of a complete package of documents required by law to obtain a permit.
• Deviation of a building (repaired, constructed, reconstructed) from the established parameters. This requirement does not apply to individual housing construction.
• Deviation from the current regulations of the GPZU or the requirements contained in the building permit.
• Failure of an authorized person to fulfill the obligation to transmit information on the area, height, number of floors of technical and engineering support networks.

The reason for refusal may be the lack of copies of sections of the project, engineering surveys, planning diagram of the plot, as well as other information that must be transferred according to legal requirements.