Clarification of the boundaries of the land plot. Features and cost of cadastral work to clarify the boundaries of a land plot. What work does a cadastral engineer carry out?

An independent appraisal of an apartment involves determining the market value of ownership or other property rights (for example, rental rights) in relation to the property being assessed as of a specific date.

Terms and cost of market valuation of an apartment

Cost, rub. Deadlines, w.d.*
Apartment valuation from 4000 new price from 2 500

2-3

Valuation of a room in an apartment from 4000 new price from 2 500
Valuation of the share in the apartment from 4000 new price from 2 500
Valuation of an apartment in a new building (ownership of the apartment has not yet been registered) from 4000 new price from 2 500
Valuation of an apartment in a townhouse from 8000 new price from 5 500

The cost of apartment valuation services in Moscow depends on several factors. Please note that sometimes our company holds promotions to reduce the cost of appraisal services.

The standard period for providing services is 2-3 business days. The minimum period for providing services is 1 (one) working day.


Select the appropriate section to find out the price of services, or call us and we will help you determine the final price of your order. Cost of appraising an apartment:

Documents required for appraising an apartment, share in an apartment, room, etc.

In general, you will need:

  • customer’s passport (copy of the first page and registration);
  • title document (extract from the Unified State Register of Real Estate, certificate of registration of rights, or document on privatization);
  • BTI documents: floor plan and explication, or cadastral or technical passport (if available).

In each specific case, please check the list of required documents with our appraisers. Sets of documents for each case are presented in detail on this page documents required for the assessment of residential real estate

Banks accepting our report

You can find out more about this area of ​​our activity on the page apartment appraisal for the bank. A complete list of banks that accept our company’s reports is on the “List of Banks” page. Strictly speaking, the assessment report should be accepted by any bank you apply to.

We guarantee you a 100% refund of the amount paid for services if you receive a reasoned refusal to accept our report from the bank.


Factors influencing the cost of an apartment

The market valuation of an apartment in Moscow takes into account all the features and details that affect the cost, namely:

Location of the property being assessed:

  1. Okrug, microdistrict of Moscow
  2. Location in the neighborhood
  3. The predominant development of the microdistrict
  4. Transport accessibility *
  5. Availability of public transport *
  6. Social infrastructure facilities of the microdistrict are within walking distance (less than 1 km).
  7. Provision of social infrastructure facilities *
  8. Objects of industrial infrastructure of the microdistrict
  9. Objects of transport infrastructure of the microdistrict
  10. Condition of the surrounding area *

Condition of the residential building where the apartment is located:

  1. Building type
  2. Year of construction
  3. External wall material
  4. Floor material
  5. Condition of the residential building *
  6. Building technical support
  7. Organized parking for personal vehicle or underground garage
  8. Number of floors in the house
  9. Entrance condition *
* - assessment factors that are subjective

Characteristics of the appraised apartment:

  1. Floor location
  2. Area, sq. m: general/residential
  3. Number of rooms, their area, sq.m. m
  4. Kitchen area, sq. m
  5. Bathroom
  6. Ceiling height, m
  7. Loggia (balcony)
  8. View from the windows
  9. Low current supply
  10. Additional security systems
  11. Object state
  12. Visible defects in interior finishing
  13. Redevelopment data

Depending on the combination of these and other qualities of your property, an experienced appraiser will calculate the market value of residential real estate.

You may need the following assessment services, more details about which can be read in the relevant sections of the site:

Making changes to financial statements compiled on the basis of historical costs, due to the possible understatement during periods of inflation of the value of inventories and the cost of products sold for a given period.

  • Large economic dictionary

  • - a thought, a detail, a detail that clarifies something...

    Large economic dictionary

  • - a method for valuing inventories, which assumes that if the cost of replacing inventories is less than the cost of acquiring them, then the first of these values ​​must be used in the calculations...

    Great Accounting Dictionary

  • - an international accounting principle used in measuring the residual value of inventories or marketable securities...

    Great Accounting Dictionary

  • - making changes to financial statements compiled on the basis of initial costs, in connection with a possible understatement during periods of inflation of the value of inventory and production costs,...

    Great Accounting Dictionary

  • - the difference between the actual cost of inventories at the end and beginning of the period...

    Dictionary of business terms

  • - A method of accounting for inventory costs that assumes that a certain portion of inventory never moves and therefore retains its original value. See: average stock...

    Financial Dictionary

  • - a method for valuing inventories, which assumes that if the cost of replacement is less than the cost of acquiring them, then the cost of replacement must be used in the calculations. In English:  ...

    Financial Dictionary

  • - increase in the value of inventories, work in progress, finished goods...

    Large economic dictionary

  • - An increase over a given period in the value of inventories and work in progress as shown in the accounts of a firm...

    Economic dictionary

  • - increase in the value of inventories, work in progress, finished products: defined as the difference between the receipt of products in inventories and withdrawal from them. In reality it is calculated as the difference...

    Great Accounting Dictionary

  • - ...

    Dictionary of antonyms

  • - noun Fast. ex: vernacular; inanimate; abstract; Wed r.; skl. on -и/-й. LZ Giving more precision to something. Word-formation analysis, Morphemic analysis: To enlarge, click on the picture Unposted...

    Morphemic-word-formation dictionary

  • - Ave. about clarification...

    Spelling dictionary of the Russian language

  • - CLARIFICATION, -i, cf. 1. see clarify, -xia. 2. Thought, details, detail that clarifies something. Add clarifications to the project...

    Ozhegov's Explanatory Dictionary

  • - CLARIFICATION, clarification, cf. 1. units only Action under Ch. clarify - clarify the condition according to Ch. clarify - clarify. Clarification of the report's theses. Achieve clarification of conclusions. 2...

    Ushakov's Explanatory Dictionary

"CLARIFICATION OF INVENTORY VALUE" in books

Method for assessing the write-off of the cost of inventories

author

Method for assessing the write-off of the cost of inventories In order to determine the actual cost of products (works, services), it is necessary to evaluate the material resources written off for production. Inventory disposal valuation method used in

The procedure for writing off the cost of inventories

From the book Accounting author Bychkova Svetlana Mikhailovna

The procedure for writing off the cost of inventories As already mentioned, the cost of material resources written off for production can be determined in one of the following ways: 1) at the cost of each unit (the method is usually used for rare,

Method for calculating the cost of goods (except for goods accounted for at sales price) upon sale (issue)

From the book Accounting author Bychkova Svetlana Mikhailovna

Method for calculating the cost of goods (except for goods accounted for at sales value) upon sale (issue) Goods are valued similarly to inventories, the valuation methods of which are discussed in the subsection “Procedure for writing off the cost of inventories”.

From the book Typical mistakes in accounting and reporting author Utkina Svetlana Anatolyevna

Example 7. Organizations use the method of estimating the cost of retired materials using a moving average cost. The accounting policy does not stipulate the method for valuing inventories upon disposal; there are also no calculations for write-off

DEPARTMENT ONE CONVERSION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO RATES OF PROFIT

From the book Capital. Volume three by Marx Karl

DEPARTMENT ONE CONVERSION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO NORM

Assessing the difference between the company's value and the market value of all its assets

From the book Buy a restaurant. Selling a restaurant: from creation to sale author Gorelkina Elena

Estimating the difference between the company's value and the market value of all its assets Conventionally, this method can be divided into two stages. First, the market value of all company assets is calculated based on the principle of their most efficient use. In other words,

From the book Volume 26, part 2 author Engels Friedrich

First, a few more remarks about how Ricardo haphazardly confuses [different] definitions of “value” with each other. This is the basis of the controversy

From the book Volume 26, part 2 author Engels Friedrich

[c)] Consideration of the influence of changes in the value of subsistence and raw materials (hence also the value of machinery) on the organic composition of capital In the above case, the rate of rent increased because the rate of profit fell. Has the rate of profit fallen here because

From the book Volume 26, part 1 author Engels Friedrich

The essential merit of the physiocrats is that they are within the bourgeois horizon

Section One TRANSFORMATION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO RATES OF PROFIT

From the book Volume 25, part 1 author Engels Friedrich

Section One TRANSFORMATION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO NORM

From the book Volume 26, part 3 author Engels Friedrich

Malthus draws his polemic against the Ricardian definition of value entirely from the provisions about those

From the book Volume 26, part 3 author Engels Friedrich

In accordance with what was said earlier, Malthus also gives the following definition

[a) Superficial relativism in the interpretation of the category of value by the author of “observations on certain verbal disputes... and by Bailey. Equivalence problem. Rejection of the labor theory of value as the basis of political economy]

From the book Volume 26, part 3 author Engels Friedrich

[a) Superficial relativism in the interpretation of the category of value by the author of “observations on certain verbal disputes... and by Bailey. Equivalence problem. Rejection of the labor theory of value as the basis of political economy] A Critical Dissertation on the Nature, Measures, and Causes of Value; chiefly in reference to the Writings of Mr.

Section one: transformation of surplus value into profit and the rate of surplus value into the rate of profit

From the book Capital by Marx Karl

Section one: transformation of surplus value into profit and the norm of surplus value into norm

SECTION ONE: CONVERSION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO RATES OF PROFIT

From the book Capital by Marx Karl

SECTION ONE: CONVERSION OF SURPLUS VALUE INTO PROFIT AND RATES OF SURPLUS VALUE INTO NORM

The first thing an accountant must do when registering a fixed asset is to correctly determine its initial cost. Despite the apparent simplicity of the task, this does not always work out. As practice shows, mistakes made when forming the value of property occur quite often.

This article is devoted to the procedure for correcting errors in calculating the initial cost of fixed assets of an organization. We hope that the analysis of typical violations presented to our readers will help avoid this kind of trouble.

Author: E. V. Kulikova /expert of the magazine “Topical Issues of Accounting and Taxation/

Typical mistakes made when calculating the initial cost

There are several ways to receive fixed assets (fixed assets) to an organization. The most common of these is acquisition for a fee.

There is probably no point in talking about what costs make up the cost of an organization's OS - there is quite enough material on this topic. We would like to draw the readers' attention to the most common mistakes made when accepting objects for accounting. Due to the fact that the rules for the formation of the initial cost established by PBU 6/01 and the Tax Code of the Russian Federation are different, the most complex aspects of accounting and tax accounting should be separately considered.

Accounting

Typical errors in calculating the initial
value of non-current assets
A regulatory document whose requirements have been violated
Errors resulting from incorrect definition of the accounting unit (one inventory item is counted as several or vice versa).Clause 6 of PBU 6/01; clause 10 of Order No. 91n
Costs directly related to the acquisition or production of fixed assets (including those received as a contribution to the authorized capital, under a gift agreement or under agreements providing for the fulfillment of obligations in kind) are not included in their initial cost.Clauses 8, 12 PBU 6/01; clauses 26 – 32, 34 – 36 of Order No. 91n
Amount differences arising in cases where payment is made in rubles in an amount equivalent to an amount in foreign currency are classified as current expenses of the organization.Clauses 8, 12 PBU 6/01; clause 25 of Order No. 91n
The initial cost of the property is overstated by the amount of general business expenses not directly related to the acquisition and production of OS.Clauses 8, 12 PBU 6/01; clause 24 of Order No. 91n
Expenses for reconstruction and modernization are recognized as expenses of the current period; renovation costs increase the initial cost of the property.Clause 27 PBU 6/01; clause 42 of Order No. 91n
The costs of loans and borrowings to be included in the cost of an investment asset or other property are included in the current expenses of the organization.Clauses 12, 15, 23 – 31 PBU 15/01; clause 8 PBU 6/01
An incorrect estimate of the value of an object purchased for foreign currency was given.Clause 16 PBU 6/01, Appendix to PBU 3/2000
By orderNo. 147n The Ministry of Finance has made changes to PBU 6/01, as a result, some OS evaluation rules have changed. So, for example, before January 1, 2006, the cost of property acquired for foreign currency was recalculated into rubles at the rate of the Central Bank of the Russian Federation twice: on the date the object was accepted for accounting in accounts 08 and 01. The difference arising in this case was included in operating income or expenses ( clause 16 PBU 6/01 as amended Order of the Ministry of Finance of the Russian Federation dated May 18, 2002 No. 45n,clause 33 of Order No. 91n). Starting from 2006, the cost of fixed assets acquired for foreign currency is recalculated into rubles once at the rate established on the date the object was accepted for accounting as investments in non-current assets, that is, on account 08.

We remind you that in both accounting and tax accounting, business transactions are reflected in accordance with the rules that were in force at the time of the transaction. Therefore, if an organization identifies cases of incorrect assessment of fixed assets accepted for accounting before 2006, it should be guided by the text of the “old” edition PBU 6/01. Considering that non-current assets can have a long useful life (several decades), special attention must be paid to this.

Tax accounting

The table offered to the reader's attention contains links to some of the most interesting explanations given by the Ministry of Finance on certain issues of the application of tax legislation in 2006.

Typical errors in calculating the initial cost of depreciable property Article of the Tax Code of the Russian Federation, the requirements of which have been violated Documents explaining individual provisions of these articles
Costs directly related to the acquisition or creation of the OS are not included in the initial cost.

The initial cost of an asset is overstated by the amount of other or non-operating expenses, as well as expenses not taken into account when taxing profits.

Clause 1 of Art. 257 Tax Code of the Russian Federation; Art. 264, 265, 270 Tax Code of the Russian FederationLetters of the Ministry of Finance of the Russian Federation dated 01.08.2006 No. 03-03-4/2/185, dated 20.04.2006 No. 03-03-4/1/363, dated 17.04.2006 No. 03-03-4/1/341, dated 03.04 .2006 No. 03-03-04/1/314, dated 03/02/2006 No. 03-03-4/1/178, dated 02/27/2006 No. 03-03-04/1/145
The initial cost of operating systems that are created by the organization and are included in the product range does not correspond to the amount of direct costs for their creation.Clause 1 of Art. 257, paragraph 2 of Art. 319 Tax Code of the Russian Federation
The value of property received as a contribution to the authorized capital is distorted (for example, an object whose value is not documented is accepted at a valuation other than zero).Subclause 2, clause 1, art. 277 Tax Code of the Russian FederationLetters of the Ministry of Finance of the Russian Federation dated August 10, 2006 No. 03-03-04/1/625, dated May 10, 2006 No. 03-03-04/1/429
Expenses for completion, additional equipment, reconstruction, modernization or technical re-equipment of OS are recognized as expenses of the current period.Clause 2 of Art. 257 Tax Code of the Russian FederationLetter of the Ministry of Finance of the Russian Federation dated April 24, 2006 No. 03-03-04/2/118
Repair costs increase the initial cost of the fixed asset.Clause 2 of Art. 257 Tax Code of the Russian Federation; clause 1, 3 art. 260 Tax Code of the Russian Federation
The residual value of fixed assets was incorrectly determined when switching from the simplified tax system.Clause 3 of Art. 346.25 Tax Code of the Russian FederationLetter of the Ministry of Finance of the Russian Federation dated June 8, 2005 No. 03-03-02-04/1/140
The cost of inseparable improvements to the leased property made by the lessee with the consent of the lessor is incorrectly reflected or not reflected in the depreciable property.Paragraph 4, paragraph 1, art. 256, para. 5, 6 p. 1 art. 258 Tax Code of the Russian FederationLetters of the Ministry of Finance of the Russian Federation dated July 27, 2006 No. 03-03-04/2/183, dated August 28, 2006 No. 03-03-04/1/640

Most errors in the formation of the initial cost of depreciable property in tax accounting arise due to incorrect classification of expenses associated with its acquisition.

IN Article 257 of the Tax Code of the Russian Federation Only a general rule for calculating the initial cost has been formulated. At the same time, there are costs that, although associated with the acquisition of property, but according to the rules Ch. 25 Tax Code of the Russian Federation belong to other expense groups. For example, interest on loans and borrowings received for the purchase or creation of fixed assets within the limits established Art. 269 ​​Tax Code of the Russian Federation, are taken into account as part of non-operating expenses ( pp. 2 p. 1 art. 265 Tax Code of the Russian Federation). Interest accrued in excess of the specified limits is not taken into account when taxing profits ( pp. 8 tbsp. 270 Tax Code of the Russian Federation).

Unfortunately, tax legislation is not always clear. This is confirmed by the customs duties paid when importing OS - they can be considered as other expenses, or can be taken into account in the original cost ( pp. 1 clause 1 art. 264,clause 1 art. 257 Tax Code of the Russian Federation). What to do in this case?

According to clause 4 art. 252 Tax Code of the Russian Federation The taxpayer independently determines the procedure for accounting for expenses, which with equal grounds can be attributed simultaneously to several groups of expenses. IN Letter of the Ministry of Finance of the Russian Federation dated February 20, 2006 No. 03-03-04/1/130 organizations are recommended to be guided by the above norm of the Tax Code of the Russian Federation, establishing the procedure for accounting for such costs in their accounting policies.

It is difficult to say how justified this approach is. A number of experts consider it not to comply with the requirements of tax legislation, since the costs of acquiring or creating depreciable property cannot be included as expenses for profit tax purposes ( clause 5 art. 270 Tax Code of the Russian Federation). And the Ministry of Finance in its earlier letters - from27.12.200 5 № 03-03-04/1/451 And from09.11.200 5 № 03-03-04/1/349 - indicates that customs duties are not federal taxes and, being expenses directly related to the acquisition of fixed assets, should be included in the increase in its initial cost. Arbitration practice on this issue is ambiguous (see. Resolution of the Federal Antimonopoly Service of the North-West District dated July 13, 2006 No. A26-10026/2005-213 And FAS MO dated May 22, 2006 No. KA-A41/4376-06).

From the example considered, it is clear how much contradictions and constant changes in tax legislation complicate accounting work. Naturally, this state of affairs contributes to the emergence of not only errors, but also disagreements with the tax authorities. Therefore, if an error is discovered, it would be useful to once again analyze the requirements of the legislation in force at that time, the explanations of the Ministry of Finance and the Federal Tax Service, as well as arbitration practice on this issue.

Consequences of incorrectly determining the initial cost

So, an error has been detected in the OS evaluation. Let's consider what consequences it can lead to.

Firstly, for systematic (two or more times during a calendar year) incorrect reflection of material assets in accounting accounts and reporting, an organization can be fined 5,000 rubles. The basis will be a gross violation of the rules for accounting for income and expenses and objects of taxation ( clause 1 art. 120 Tax Code of the Russian Federation). If such violations were repeated for more than one tax period, the amount of the fine will increase to 15,000 rubles. ( clause 2 art. 120 Tax Code of the Russian Federation).

Secondly, overestimating or underestimating the initial cost of property entails a distortion of a number of accounting indicators: the cost of the reporting period, the residual value of non-current assets, debt to the budget for property and profit taxes as of the reporting date. Inexpensive operating systems may fall into the category of inventories if their cost is unreasonably underestimated. This means that the organization’s assets will be unreliably reflected in the balance sheet.

According to Art. 15.11 Code of Administrative Offenses distortion of any article (line) of the financial reporting form by 10% or more is recognized as a gross violation of accounting rules. For this, officials of the organization, that is, its director and chief accountant, may face a fine of 20 to 30 times the minimum wage.

Thirdly, property and income taxes will be calculated incorrectly. The tax base for property tax is formed based on its residual value according to accounting data ( clause 1 art. 375 Tax Code of the Russian Federation). The amount of property tax relates to expenses that reduce taxable profit ( pp. 1 clause 1 art. 264 Tax Code of the Russian Federation). Therefore, even if the cost of fixed assets is distorted only in accounting, the income tax will still have to be recalculated - the Ministry of Finance draws attention to this Letter dated April 13, 2006 No. 03-06-01-04/84.

The penalty for underpayment of taxes is 20% of the unpaid amount ( clause 1 art. 122 Tax Code of the Russian Federation). If the understatement of the tax base was the result of a gross violation of accounting rules, the organization will be fined in accordance with clause 3 art. 120 Tax Code of the Russian Federation. The amount of the fine will be two times lower, but not less than 15,000 rubles. These two rules cannot be applied simultaneously ( clause 2 art. 108 Tax Code of the Russian Federation).

Penalties are assessed only for late payment of taxes, but not for advance payments on them. But you must pay penalties in any case: Federal Law of July 27, 2006 No. 137-FZ the controversial issue of accrual of penalties in case of untimely or incomplete transfer of advance payments has been resolved ( clause 3 art. 58 Tax Code of the Russian Federation).

Example 1.

In September 2006, Rassvet LLC purchased a passenger car, which was put into operation in the same month.

According to accounting and tax records, the initial cost of the car was 294,000 rubles, the useful life was 5 years. The accounting policy of the enterprise provides for a linear method of calculating depreciation of vehicles. The amount of monthly depreciation charges amounted to 4,900 rubles. (RUB 294,000 / 60 months).

In October, the car was equipped with a new alarm system costing 12,000 rubles. (excluding VAT).

As a result of the modernization, the amount of depreciation charges since November 2006 increased to 5,103 rubles. ((RUB 294,000 - RUB 4,900 x 1 month + RUB 12,000) / 59 months).

Property tax is calculated at the maximum rate of 2.2%.

Equipping a car with a new alarm system is not an upgrade, since its original characteristics do not change ( clause 27 PBU 6/01). Consequently, the cost of the car was unreasonably inflated.

Since the cost of the alarm system is less than 20,000 rubles. (assuming that the organization decided not to set a different cost limit for fixed assets), this object is reflected as part of inventories. Property tax is not assessed on inventories. Let's assume that an error is discovered after submitting annual reports.

The table shows data for calculating property tax for 2006 before and after the error was discovered:

Date Residual value of the car before the error was detected, rub. Residual value of the car after detection of an error, rub.
01.10.2006 294 000 294 000
01.11.2006 301 100 289 100
01.12.2006 295 997 284 200
01.01.2007 290 894 279 300
90 922 88 200
Property tax 2 000 1 940

In the example under consideration, the overpayment of property tax amounted to 60 rubles. The income tax base will be underestimated by the same amount, so the organization must pay a penalty, and if an error is discovered during a tax audit, a fine. But since the error was identified quickly, and given the magnitude of the distortion, it is obvious that their amount will be insignificant.

In tax accounting, installing a new alarm system is also not considered a vehicle upgrade ( para. 2 p. 2 art. 257 Tax Code of the Russian Federation), but the system itself will be taken into account as part of depreciable property. If its useful life is five years, there will be no need to adjust depreciation in tax accounting.

From the above example it is clear that the “price” of an error made when calculating the initial cost of property may not be high. But correcting it will most likely require considerable labor, because it will take a lot of effort and time to recalculate depreciation charges and draw up updated declarations if the error is discovered after, for example, a year or two.

Correcting a mistake

No matter how time-consuming the work on errors may be, it must be done. And what exactly needs to be done is said in letters of the Ministry of Finance of the Russian Federation dated April 11, 2006 No. 03-06-01-04/83 And from17.07.200 6 № 03-06-01-04/148 . It follows from them that the organization must make corrections to its accounting and tax reporting.

We fix accounting

Correcting errors made when accepting an asset for accounting involves adjusting its original cost and the amount of accrued depreciation. Note that this does not contradict the requirement clause 14 PBU 6/01, according to which a change in the initial cost of an object is possible only in cases of its completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation, because in this case we are talking about clarifying the indicator.

According to clause 11 of Order No. 67n accounting adjustments are made in the following order:

– if an error is discovered before the end of the reporting year, corrections are made to the accounting records in the month in which it was discovered;

– if an error is discovered during the period when the reporting year has already ended, but the annual reporting has not yet been approved, corrective entries are made in December of the reporting year;

– if an error is identified after the approval of the annual financial statements, corrections are not made to the accounting records of the previous reporting period. Changes are made to the statements of the period in which the distortions were discovered ( clause 39 of Order No. 34n).

Example 2.

In August 2005, Sigma LLC, in connection with the expansion of production, purchased new technological equipment requiring installation in the amount of 1,770,000 rubles. (including VAT - 270,000 rubles).

The cost of installation work performed by the contractor amounted to 297,360 rubles. (including VAT - 45,360 rubles). The certificate of work performed by the contractor was signed in November, the cost of the work performed is reflected in the expenses of the current period.

Depreciation on purchased equipment is calculated equally in accounting and tax accounting. In accordance with the Classification of fixed assetsthe object belongs to the 5th group. Its useful life, established by the organization, is 10 years. Depreciation is calculated using the straight-line method.

The line was put into operation in November, and on December 1, the accountant began calculating depreciation.

These transactions will be reflected in the accounting accounts of Sigma LLC as follows:

Contents of the operation Debit Credit Sum,
rub.

August 2005

Equipment requiring installation has been taken into account07 60 1 500 000
The amount of VAT on purchased equipment is reflected19 60 270 000
Payment has been made to the equipment supplier60 51 1 770 000
Transfer of equipment for installation reflected08 07 1 500 000

November 2005

Equipment installation work has been accepted20 60, 76 252 000
The amount of VAT on installation work is reflected19 60, 76 45 360
Payment for installation work to the contractor has been transferred60, 76 51 297 360
VAT is included on the cost of installation work68 19 45 360
Equipment put into operation01 08 1 500 000
December 2005
VAT is included on the cost of equipment68 19 270 000
Monthly, starting from December 2005 until the end of the useful life of the object
Depreciation accrued
(RUB 1,500,000 / 120 months)
20 02 12 500

Since the cost of installation work is an expense to bring equipment to a state in which it is suitable for use, it must be included in the initial cost of the object in both accounting and tax accounting. Consequently, the organization’s expenses in November 2005 were unreasonably inflated, and the cost of fixed assets, on the contrary, was underestimated by 252,000 rubles.

Let's assume that this error was discovered only a year later, in November 2006. A corrective entry should be made in accounting, the cost of installation work should be included in the initial cost of the equipment and the accrued depreciation should be recalculated. And since reporting for 2005 has already been submitted, these transactions should be reflected in November 2006.

Contents of the operation Debit Credit Sum,
rub.
The cost of installation work has been reversed20 60, 76 (252 000)
The cost of installation work is included in investments in non-current assets08 60, 76 252 000
The initial cost of the equipment is increased by the cost of its installation01 08 252 000
Additional depreciation of equipment was accrued for the period from December 2005 to November 2006 inclusive
(RUB 252,000 / 120 months x 12 months)
20 02 25 200

Correcting tax accounting

If errors are detected that lead to an understatement of the tax amount, the organization is obliged to make the necessary additions and changes to the tax return (as well as to the calculations for advance payments for past reporting periods) ( clause 1 art. 81, clause 1 art. 54 Tax Code of the Russian Federation). If, until the moment when the taxpayer learned about the discovery by the tax authority of non-reflection or incomplete reflection of information, and therefore errors leading to an underestimation of the amount of tax payable, the missing amount of tax and penalties were paid, it, according to clause 3 And 4 tbsp. 81 Tax Code of the Russian Federation, is exempt from paying a fine on the grounds provided for clause 3 art. 120 And Art. 122 Tax Code of the Russian Federation (clause 26 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 5). The updated declaration is submitted to the tax authority on the form that was in force at the time the error was committed.

Ministry of Finance in Letter dated December 9, 2004 No. 03-03-01-04/1/174 draws attention to the following circumstance: if the tax period has not yet ended, this does not relieve the organization from the need to draw up adjustment calculations for past reporting periods.

The Tax Code does not establish the obligation to submit an updated declaration in the event of an overstatement of the amount of tax payable. Nevertheless, it is worth doing, and here's why. Firstly, such a declaration will serve as the basis for offset or refund of the overpayment. To do this, the taxpayer must write a written application to the tax authority ( Art. 78 Tax Code of the Russian Federation). Secondly, timely adjustment will help avoid confusion when reconciling settlements with the tax authority during the inventory. Let us remind you that an inventory of property and liabilities, including liabilities to the budget, is carried out before the preparation of annual financial statements, as well as in other cases provided for clause 27 of Order No. 34n.

Let's return to our example with the purchase of equipment.

The underestimation of the initial cost of equipment led to an underestimation of the tax base for property tax. To correct the error, you should recalculate the residual value of the property as of the 1st day of each month (the property tax rate is 2.2%).

Date Residual value of the property before the error was discovered, rub. Residual value of property after discovery of an error, rub.
(PS – RUB 1,752,000, depreciation – RUB 14,600)
2005
01.12.2005 1 500 000 1 752 000
01.01.2006 1 487 500 1 737 400
Average annual property value 229 808 268 415
Property tax for 2005 5 056 5 905
2006
01.01.2006 1 487 500 1 737 400
01.02.2006 1 475 000 1 722 800
01.03.2006 1 462 500 1 708 200
01.04.2006 1 450 000 1 693 600
01.05.2006 1 437 500 1 679 000
01.06.2006 1 425 000 1 664 400
01.07.2006 1 412 500 1 649 800
01.08.2006 1 400 000 1 635 200
01.09.2006 1 387 500 1 620 600
01.10.2006 1 375 000 1 606 000
Average annual property value 1 431 250 1 671 700
Advance payment of property tax for
9 months 2006
31 487,50 36 777,40

The property tax turned out to be underestimated by 849 rubles. for 2005
and by 5,289.90 rubles. for 9 months of 2006. To correct the mistake, the organization should clarify the declaration for 2005 and calculations for advance payments for the first quarter, half of the year and 9 months of 2006.

Errors in the calculation of depreciation deductions and property tax, given in the example, resulted in an overpayment of income tax, so the organization may not make corrections to the tax reporting for 2006. But it is obliged to draw up an updated income tax return for the previous year , since the costs of installing equipment in November 2005 were incorrectly classified as expenses. And although this is a separate topic, we note that this violation led to the premature offset of VAT paid to the contractor.

Operations for adjusting tax payments and accruing penalties should be reflected in the accounting accounts. According to Chart of accounts the amounts of accrued penalties are reflected in the debit of account 99 and the credit of account 68.

Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. By order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

Guidelines for accounting of fixed assets, approved. By Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n.

Accounting Regulations “Accounting for Loans and Credits and Costs of Their Use” PBU 15/01, approved. By Order of the Ministry of Finance of the Russian Federation dated August 2, 2001 No. 60n.

Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000, approved. By order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n.

Order of the Ministry of Finance of the Russian Federation dated December 12, 2005 No. 147n “On introducing amendments to the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01.”

According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation as amended. Federal Law No. 57-FZ of May 29, 2002 “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” did not include in the initial cost of depreciable property the amounts of taxes taken into account as expenses in accordance with the Tax Code of the Russian Federation .

Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n “On the forms of financial statements of organizations.”

Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

Decree of the Government of the Russian Federation No. 1 of 01.01.2002 “On the Classification of fixed assets included in depreciation groups.”

Before the amendments made to Art. 172 of the Tax Code of the Russian Federation by Federal Law No. 28-FZ of February 28, 2006, the issue of the procedure for deducting “input” VAT when purchasing OS that require installation remained controversial. Specialists from the Ministry of Finance and the Federal Tax Service insisted on the possibility of using deductions no earlier than the 1st day of the month when depreciation begins (letter of the Ministry of Finance of the Russian Federation dated May 3, 2005 No. 03-04-11/94, Federal Tax Service of the Russian Federation dated May 17, 2005 No. MM-6-03/404 @). Despite this, arbitration courts allowed taxpayers to offset VAT already at the time the object was accepted for accounting on account 07 (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 24, 2004 No. 10865/03).

Clarifying the boundary of a land plot will not be a problem for you if you know some of the nuances and contact a well-established geodetic company. has been operating in the geodetic services market since 2000. Our cadastral engineers were among the first to receive and have proven themselves well in cadastral activities. Contact our company - and you will not regret it!

Below we explain the need to clarify boundaries and how this will happen.

Who clarifies the boundaries of land plots and what document prepares them?

Clarification of boundaries is one of the types of cadastral work. And the same certified person is engaged in preparing information for inclusion in cadastral registration. And in order to make changes to the boundaries of a land plot that has already undergone cadastral registration, he draws up. It’s easy to remember that all data on a land plot is displayed in the boundary plan, and on a capital construction project (CCF) - in.

What kind of work does a cadastral engineer carry out?

Once the field work has been completed and the actual boundaries have been established, the engineer processes the measurements and prepares the interplane. If necessary, a boundary approval act is prepared, which is signed with adjacent neighbors (including municipal or state lands) and is confirmation that your site does not affect other people’s boundaries. Requirements for approval are specified in Article 39-40 (we recommend that you read it).

Typically, the approval procedure is carried out by the owner of the land plot. Our company can take care of these troubles by providing you. Essentially this is a type of real estate service. We can also submit an application with a boundary plan to the Rosreestr body and receive a certificate from the Registration Chamber.

What conditions are necessary to clarify the boundaries of the memory?

Many people confuse the concept clarification of the boundaries of the land plot And . That is, the owner of the plot has certain title documents (certificate, court decision, resolution, order, etc., issued by authorized government bodies), and has an idea of ​​where the plot is located, but without an accurate description of the location of the boundaries. The difference is whether data about this land plot is available in the real estate cadastre or not.

Example of a land plot without specified boundaries⇑

— If a plot is assigned a cadastral number, then the plot is considered “ previously taken into account". What does it mean? This means that the land plot has been declaratively registered in the cadastral register. That is, according to the title documents, the Rosreestr body entered data about the plot (area, owner, intended use, etc.) into the cadastral register and assigned it a cadastral number. But the location of the boundaries of the land plot has not been established (after all, land surveying was not carried out). As well as the actual area and configuration of the site. In this case, the cadastral engineer prepares a boundary plan to clarify the boundaries of the land plot.

— If the plot does not have a cadastral number, the plot is considered not allocated from state-owned land. In fact, it has neither boundaries nor an exact area (even if it is indicated in the documents). In order to register such a land plot with cadastral registration, it is necessary to prepare it.

In the two cases described above, different boundary plans are prepared and slightly different approaches and documents are required for their preparation.

To find out whether your site has the status of “previously registered”, you need to order it (indicating the exact address). If the extract is refused, it means there is no data in the cadastre. If they give out 1 sheet of form B1, it means the area was previously taken into account without specified boundaries.

So, the main condition specifically for clarifying the boundaries of a land plot is the presence of incomplete information about it in the real estate cadastre.

When are the boundaries of a land plot clarified?

A boundary plan to clarify the boundaries of a land plot is prepared in the following cases:

- if there is no information about the exact location of the boundaries of the site (in cadastral information)

- if the cadastral information about the coordinates of the turning points of the boundaries of the land plot has an accuracy below the standard for lands of this purpose. Simply put, if the coordinates of these points are not determined accurately enough, the boundaries need to be clarified. Read more about the accuracy of the memory boundary.

- if the cadastral information contains insufficient information about the unambiguous location of border turning points (several values ​​of one point).

All the points described above agree on one thing - if the cadastral information diverges from the actual location of the land plot, it is impossible to do without clarifying the boundaries.

Do not confuse clarification of boundaries and elimination of cadastral errors. That is, if the information about a land plot entered in the cadastre is erroneous (cadastral error), another type of boundary plan is prepared.

What does a boundary plan look like to clarify boundaries?

As we have said many times, boundary plans are like brothers. And besides the name on the title page, an inexperienced reader will not be able to understand the difference between them. There is no point in dwelling in detail on all sections of the boundary plan. These signs and diagrams will not tell the owner of the site anything useful. The cadastral engineer must ensure that the entire document is filled out correctly. It is perhaps worth paying attention to the “Conclusion of the cadastral engineer” and the “Act of Border Coordination”.

⇐An example of a boundary plan to clarify the boundaries of a land plot

In the first mentioned section, all the features of the area being specified (if any), as well as the difficulties and conflict situations that arose as a result of the work, are indicated in coherent text. That is, if it is impossible to clarify the boundary due to intersection with other land plots or if representatives of neighboring plots refuse to coordinate the boundaries, all this will be indicated in the conclusion.

In the second section (if necessary), you will need to coordinate the location of the boundaries of the land plot with neighbors who have not yet carried out land surveying. The main thing here is not to make mistakes and carefully check all the data that is entered there. Incorrect completion of the “Act of Approval” often leads to a refusal to make changes to the land plot in cadastral registration.

To understand how the interplane should look, you can refer to the slider on the left. There is an example for clarifying boundaries.

It is worth noting that the paper version of the boundary plans, whether for clarification, or any other, is prepared exclusively for the Customer and then at his request. At the moment, all interplans are prepared electronically in XML format with attachments in PDF format. And it is in electronic form that they are submitted to the cadastral chamber along with the application.

What documents are needed for this procedure?

There is no exact list as such. In fact, you need all the documents that you have for the land plot. And title deeds, title deeds, address orders and much more. In each individual case, a different package of documents is required depending on the basis for which you are using the land, the type of permitted use, and the location, finally. It's no secret, for example, that the Moscow rules differ in many ways from those in the rest of the country. The composition and execution of documents in the Moscow region for registration in the cadastre also has a number of subtleties. The main feature is that all lands owned by the city of Moscow are specified only in accordance with the order of the Department of City Property DGI (formerly the Department of Land Resources-DZR). This applies primarily to tenants who need to get their land documentation in order.

It often happens that some documents just need to be ordered from the archive or obtained from the chairman of the SNT, for example. Therefore, first of all, we recommend that you contact our company and consult about your particular case. Don’t be lazy and don’t be afraid to ask and clarify - this will save a lot of time and often money.

All documents have one thing in common - to draw up a plan, you need color scans with a resolution of at least 300 dpi and a quality that allows you to clearly read the document.

The procedure for clarifying the boundaries of land plots

Like most cadastral work, the order is as follows: preparation, field work, desk work/issuance of a finished document. Now more details.

1. First of all, you need to collect all the available documents (about them above⇑) for the site and formulate a task with which you will go to the geodetic company.

2. Next, contact our company and draw up an agreement for the provision of cadastral services. Also, the so-called “public contract” is often practiced with private individuals. That is, you simply pay a receipt () for the agreed amount indicating the type of work, and after the money arrives in our account, we complete the work within the stipulated period. Do not be afraid to resort to this method of payment - this is an official confirmation of our cooperation.

3. Before our employee arrives at your site, you must notify your neighbors about the time of work if there are disagreements regarding adjacent boundaries. Many controversial issues can be resolved at the field stage of work. Neighbors should be notified at least 7 days before the survey.

During boundary measurements, cadastral engineers will ask adjacent land users present if they agree with the boundaries.

5. After carrying out field work, we begin to draw up a boundary plan and draw up an approval act. If adjacent land users have already undergone cadastral registration, then an agreement is not signed with them. The remaining owners will have to sign.

The approval document must be signed by the following persons:

The owner of the site or an authorized representative;

Adjacent neighbors, if they do not “stand” on the cadastre;

The cadastral engineer who carried out the work;

A representative of the administration who certifies the boundaries of municipal or state lands.

6. When the approval act is signed, it is attached to the boundary plan and transferred to the Customer or to the cadastral chamber. Since an electronic form of the document is provided, it is signed with the digital seal of a cadastral engineer and sent using special programs to the Cadastral Chamber. Or the Customer submits an application and a recorded disk with an electronic interplane independently to the Rosreestr authority.

7. After checking the submitted documents, the Cadastral Chamber issues / for the land plot (or a resolution to refuse/suspension of the cadastral registration procedure). In the second case, you need to contact us again with a resolution; we will sort it out.

If you have received a cadastral passport/extract, submit an application to the Registration Chamber, where, after reviewing your documents, you will be issued a new certificate for the updated land plot.

Cost and timing of interplan preparation

Prices for this type of cadastral work depend quite heavily on the location of the land plot. The closer to Moscow, the cheaper. This is due to lower transport costs and the development of the state geodetic network. The further from Moscow, the rarer the surviving geodetic points are. In Moscow itself, the cost of work is higher than in the Moscow region, due to the difference in requirements for the preparation of documents.

Our services will not be much cheaper for you than those of other decent and well-established companies, because high-quality and responsible work in the cadastral field should not and cannot cost very little.

To have a rough idea of ​​our pricing policy, here are a few examples of the cost of preparing a boundary plan to clarify the boundaries of a land plot (taking into account the visit of a cadastral engineer to the area):

1. Domodedovo district, area 10 acres, individual - from 15,000 rubles

2. Moscow, area 1 hectare, individual - from 40,000

3. Dmitrovsky district, area 20 acres, legal entity - from 25,000

You can view our prices by following the blue link.

The time frame for preparing a boundary plan can vary greatly. But if all documents are collected and verified, cadastral information is received, our specialists will carry out field measurements within 2-4 days (if there are no complaints from neighbors). Preparation of the document itself will take about 2-3 days, excluding approval time. In total, the processing time usually does not exceed 2-3 weeks (if there are no delays on the part of the customer).


The chassis is the basis for the production of a vehicle, the chassis itself is not a vehicle!

Do you need a chassis?

We are ready to offer you chassis from stock. To clarify the cost, you need a written application on your organization’s letterhead signed by the manager. Before purchasing a chassis, we suggest that you read the following information.

So, you have decided to purchase a vehicle chassis to manufacture special equipment yourself. A few facts to consider when purchasing a chassis:

1. A PShTS is issued on the vehicle chassis.

– a document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner. It is the main document confirming the buyer’s ownership of the chassis.

The vehicle chassis cannot be registered with the registration authorities of the State Traffic Safety Inspectorate.

It is prohibited to travel on public roads on the chassis; it cannot be operated as an independent vehicle.


2. For finished vehicles, a PTS is issued instead of a PShTS. To obtain a PTS, the owner of the vehicle chassis must have a valid OTTS certificate.

– a document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner, registration and deregistration. The vehicle identification number (VIN), make, model, name and category of the vehicle, year of manufacture, engine model and number, chassis and body numbers, body color, power and displacement and type of engine, permissible maximum weight, unloaded weight are indicated in the vehicle title. , as well as information about the manufacturer, country of export and customs restrictions.

The PTS is issued by the selling company (representative of the manufacturer) upon the first sale of the vehicle.

VTTS (vehicle type approval)– a certificate allowing the production of new vehicles on the territory of the Russian Federation. This document confirms the safety of the new vehicle (vehicle) within the framework of the technical regulations of the Russian Federation “On the safety of wheeled vehicles” and “On the requirements for emissions from automotive vehicles ... of harmful pollutants” (until December 31, 2014), as well as the technical regulations of the Customs Union “On the safety of wheeled vehicles” (from 01/01/2015).

Vehicle type approval is issued by product certification bodies accredited in the prescribed manner.

To obtain a Type Approval, documents are required confirming the ability to identify vehicles, proving compliance of vehicles with technical requirements, as well as information about the presence of a Quality Management System at the vehicle manufacturer. Availability of Vehicle Type Approval (OTTS) guarantees the integrity of the manufacturer .

3. To manufacture a complete vehicle, it is necessary to obtain a Chassis Approval Protocol from the chassis manufacturer.

To draw up a protocol for permission to use, you must:

Provide an Explanatory Note, including: information about the basic configuration of the vehicle (chassis), modifications made and connections to its systems; weight distribution of the product equipped and full (taking into account the cargo and crew) masses with distribution on the front axle (axle) and on the rear axle (trolley); height of the center of gravity; power take-off (torque) indicating in the kinematic diagram the shaft rotation speeds and the model of the power take-off (PTO); information about the minimum and maximum speed of the product; information about the power of electricity consumers and their operating modes; dimensional diagram of the product (left view, A4 format). Details of the developer and manufacturer of the product, incl. a copy of the certificate of assignment of the international vehicle manufacturer identification code (WMI), address (legal, postal, location); Full name of the director and chief designer;

Provide the following documentation: technical specifications (TS) and operating instructions (OM), as they relate to the vehicle (chassis), incl. purpose, weight parameters (curb and gross weight with weight distribution, weight and volume of transported cargo, number of people in the transported crew, total weight of the trailer and road train, for a truck tractor - weight per fifth-wheel coupling device and semi-trailer bogie, total weight of the semi-trailer, indicate in the technical specifications - the location of the manufacturer's plate, an example of the VIN code designation and its location, in the manual - the procedure for turning on the PTO); assembly drawing of the product (side view, left in transport position) indicating the wheelbase, dimensions from the axis of the front wheels to the beginning of the superstructure and its length, rear overhang of the chassis frame, method of attaching the superstructure to the chassis frame (car platform) or a separate installation drawing of the superstructure ( in the front part of the superstructure fastening it is recommended to introduce elastic elements, in the rear part of the fixing angle or plate) with a specification including: position of the vehicle (chassis), installation of superstructure, electrical equipment, installation of PTO, modifications; drawing (diagram) of the installation of lighting equipment (side lights, contour lights and tail lights, flashing beacons, additional headlights, etc.); drawing (diagram) of the PTO installation; drawings of modifications to the car (chassis); diagrams for the selection of compressed air and electricity (taking into account side and contour lights, PTO control, etc.) indicating the location of connection to the chassis and a list of elements of electricity consumers. All documents must be approved.

After manufacturing a special vehicle, it is necessary to submit: a protocol for weighing the product with curb and total (including crew and cargo) weights; photograph of the product, color - side view.

4. If you purchase a vehicle chassis with a title.

When manufacturing special equipment on the chassis of a vehicle with a title, as a rule, registration of re-equipment and changes to the design of the vehicle are required.

Registration of re-equipment and modifications to the design of the vehicle is carried out only by the owner of the vehicle. When purchasing a chassis with a title, you automatically become the owner of the vehicle and from that moment all actions related to the conversion, incl. paperwork falls on your shoulders. To complete the conversion, the vehicle owner must:

Register the vehicle;

Obtain from the traffic police department of the Ministry of Internal Affairs of the Russian Federation at the place of registration of the vehicle the form - “Application for making changes to the design of a vehicle” (Appendix No. 1 to the “Procedure for monitoring changes to the design of vehicles registered with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation”, order of the Ministry of Internal Affairs of Russia dated 7 December 2000 No. 1240), fill it out and send it to the traffic police department;

Based on the results of consideration of the application, the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation makes a decision (with a signature and seal), which specifies the procedure and conditions for registration and issuance of a “Certificate of approval of the design of the vehicle to safety requirements” (the final document that provides the converted car with the “right to life”) ;

If the decision provides for obtaining an “Opinion on the possibility and procedure for making changes to the design of the vehicle,” then the owner of the vehicle applies to the certification body for the issuance of an Opinion;

The organization that has carried out the work to make changes to the design of the vehicle draws up and submits to the owner of the vehicle an “Application - declaration on the volume and quality of work to make changes to the design of the vehicle” (Appendix No. 3 to the “Procedure for control over changes to the design of vehicles registered in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation", order of the Ministry of Internal Affairs of Russia dated December 7, 2000 No. 1240), as well as a certified copy of the Certificate of Compliance for the performance of these types of work;

After making changes, the technical condition and design of the vehicle is checked for compliance with the requirements of regulatory and legal acts in the field of ensuring road safety at the State Traffic Safety Inspectorate or VET (as directed by the State Traffic Safety Inspectorate in accordance with the decision on the application in clause 3) with the issuance of a diagnostic card, which is issued in person owner of the vehicle;

As a result, in order to obtain a “Certificate of approval of the design of a vehicle to safety requirements,” the owner of the vehicle must submit the following documents to the traffic police department of the Ministry of Internal Affairs of the Russian Federation (when making changes to the design of a registered vehicle):

Identity document.
. A document confirming the right to own or use and (or) dispose of a vehicle.
. Vehicle passport and vehicle registration certificate (technical passport, technical coupon).
. Application to the traffic police and decision on it.
. Conclusion of the authorized organization on the possibility and procedure for making changes to the design of the vehicle.
. Draft Application - declaration and a copy of the Certificate of Compliance for Maintenance and R of the Organization that will perform the work.
. Diagnostic card (OTOR).
. Copies of Certificates of Conformity for installed products, units (if they are subject to mandatory certification) and permits from Gostekhnadzor, Kotlonadzor, Ministry of Health and other organizations, if they are subject to registration (automotive cranes, auto-hydraulic lifts, pressure tanks, etc.).

If you are aware of all the risks associated with purchasing a chassis, and are sure that you will not have problems obtaining a title and completing the conversion, then we are waiting for your application. In the application, you must indicate the type of vehicle planned to be manufactured on the chassis, and at which enterprise you plan to carry out the conversion.