The new, simplified registration procedure has created another loophole for fraud. An unscrupulous seller, having all the documents for the apartment in hand, can “sell” it several times to everyone who came to him based on the advertisement. And collect advances or even the full amount of “transactions” from them. Then he disappears, and the “buyers” are forced to put him on the wanted list and sue among themselves. Therefore, any cases of avoiding a joint appearance before the registrar (or notary) are suspicious and contain an element of risk. To be sure, it is better for the buyer to move into the purchased apartment before registering the transaction and.

Identity documents:

• passport of a citizen of the Russian Federation, CIS countries;
• identification card of a military personnel, his registration certificate;
• for a citizen of the Russian Federation who lives abroad permanently - a general passport;
• for foreigners - a residence permit in the Russian Federation or a passport of his country containing a registration mark from the Department of Internal Affairs;
• for minors under fourteen years of age - a birth certificate.
• Personal statements requesting registration.

Strictly speaking, the registrar only needs these documents and the agreement itself. It will still request the rest of the data. When concluding a transaction, they are needed primarily by the seller and the buyer themselves to prepare the contract.

Other documents (in brackets – place of receipt):

The seller provides:

• Certificate of registration of property (Rosreestr).
• The document on the basis of which the seller owns the apartment: an agreement with the previous owner, a document on receiving it as an inheritance, on privatization and others (kept by the seller).
• , unified housing document (EIRC).
• A copy of the financial and personal account (housing account);
• Floor plan (in BTI);
• Explication (BTI);
• (BTI);
• Certificate that there is no debt on utility bills (housing and communal services);

For additional request:

• If among the owners there is a minor under 14 years of age - permission to sell (GorONO, guardianship authority);
• If the apartment was purchased during marriage compensation agreement– consent to the sale of the spouse, ex-spouse(certified by a notary);
• Certificate – not registered (narcological dispensary);
• An extract from the Unified State Register that on the day of issue the apartment still belongs to the seller and no encumbrances have been imposed on it (territorial branch of Rosreestr);
• When purchasing a share in an apartment or a room in a communal apartment - refusals of all owners of other shares and rooms from purchasing this living space (certified by a notary);
• List of all persons registered in the apartment according to form 9 (housing department passport officer) and having the right to reside in it in accordance with articles 292, 677, 685, 672 of the Civil Code, 53 of the Housing Code (compiled personally by the seller for inclusion in agreement).

The buyer submits:

• An agreement with the seller of the apartment with a mandatory indication of its exact location in apartment building or on the land plot, the actual area (according to the registration certificate), all persons registered and having the right to reside in the apartment (signed by the seller and the buyer);
• If the buyer is married, the spouse’s consent to the purchase (certified by a notary).
• Certificate – not registered (psychoneurological dispensary);
• Certificate – not registered (narcological dispensary).
• Receipt for payment of state duty 2000 rub. (bank).

Conclusion

Applicants receive a receipt confirming the acceptance of documents. A certificate of ownership or refusal to issue it must be issued to the applicant within 10 days from the date of submission of applications.

From the moment of sale, the obligation to pay real estate taxes and utility payments, and the buyer acquires the right tax deduction, if he purchases an apartment for the first time in his life. If the seller owned the apartment for less than 3 years before the sale, he is obliged to enter the amount stated in the contract in his income statement for given year and pay personal income tax for it.

Regardless of whether you are a representative of the seller or the buyer, you should always familiarize yourself with the contents of the title documents. If you are defending the interests of the seller, you should familiarize yourself with all the documents so that you can tell the buyer in detail about the contents and (or) nuances.

It is important to know whether there is arrears for housing and communal services, how many owners there are, whether there are minors among them, how many people are registered (registered), whether there are registered encumbrances, whether redevelopment was carried out, whether the property was purchased during marriage or not, whether a marriage contract was concluded, etc.

From time to time you have to deal with owner-sellers who put apartments up for sale without paying off the mortgage and without receiving the bank’s consent. There is a category of owners who do not receive BTI documents, but they are needed if the buyer has a mortgage or an apartment is purchased for a child to replace the one for sale, in which he (the child) is the owner, so it is still worth spending a little on these documents. Even if they are not useful, but otherwise(this happens) you can miss a buyer who is in a hurry to buy and is not ready to wait until the documents are ready.

When buying an apartment, you may encounter different contents of title documents. Therefore, if you are a buyer's representative, please read them carefully. It is not enough to simply read the Certificate, because... it is not a document of title and does not contain key points.

You may encounter, for example, the following content: “7. Gr. Fadeev A.P. undertakes to provide the above Apartment to P.N. Fadeev. for unlimited and free use. When the right of ownership is transferred to another person, the right of use by citizen Faev P.N. remains valid for the new owner. In case of violation of the right of use by citizen P.N. Fadeev apartment, the latter has the right to demand termination of the contract and return of the property.” So in the 90s, an elderly dad sold an apartment to his son, and they agreed that the father would live in it until his death.

If your client-buyer really liked this apartment, then you should make sure that the father is no longer there and, just in case, include the following clause in the purchase and sale agreement: “Right unlimited use the specified Apartment and free residence in it by Fadeeva P.N. terminated due to the death of the specified person “**” month 0000 (Death Certificate, form I-MU No. 00000, issued by *** Civil Registry Department of the city *** 00.00.0000). Other persons who have the right to use the Apartment after its acquisition by the Buyer in accordance with current legislation Russian Federation, No.". In any case, the court will have something to rely on.

This paragraph should also be included: “The parties, guided by Art. 421 (freedom of contract), Art. 461 (responsibility of the seller in the event of seizure of goods from the buyer) of the Civil Code of the Russian Federation, came to an agreement that if the court recognizes this Agreement as invalid or terminates it due to circumstances arising through the fault of the Sellers or as a result of claims by third parties against the Buyers for the seizure of the APARTMENT, on the grounds that arose before the execution of this Agreement, which the court considers subject to satisfaction, and the seizure of the APARTMENT from the Buyers, the Sellers undertake to purchase for the Buyers an equivalent residential space in a house of a similar category, in the same area of ​​Moscow, or to provide the Buyers with funds for the independent purchase of an apartment, based on the cost similar housing existing on the real estate market at the time of termination of this Agreement, as well as reimburse all other expenses incurred related to the acquisition of this APARTMENT. In this case, the APARTMENT cannot be withdrawn from the Buyers until full compensation for losses."

And this: “This Agreement is considered fulfilled when the Parties fulfill the following conditions:
- transfer by the Buyer of the amount of money specified in clause 0 of this Agreement for the purchased Apartment to the Seller, which is confirmed by the Seller’s receipt;
- transfer by the Seller of the specified Apartment to the Buyer according to the transfer deed signed by the Parties in accordance with Article 556 of the Civil Code of the Russian Federation. Failure of one of the Parties to sign the act on the terms provided for in this Agreement is considered a refusal to fulfill the transfer of property or the obligation to accept it.”

One day, a dispute arose between the buyer and the seller regarding the transfer of an apartment. After registering the transfer of ownership, the seller began to delay (by one day) signing the transfer and acceptance certificate, despite the fact that he had already been given sufficient time. But the purchase and sale agreement included a clause with SPECIFICATION, which the seller did not take into account: “By agreement of the parties to this agreement, the Sellers undertake to vacate the specified Apartment and transfer it to the Buyer within 7 (Seven) days, COUNTED from the date state registration transfer of ownership under this agreement in the Office Federal service state registration, cadastre and cartography in Moscow."

Colleagues, to help you on the topic of deadlines Chapter 11 CALCULATION OF DEADLINES, Part 1, Civil Code RF.

If you are purchasing an apartment in which there are “registered” ones, then this must be reflected in the purchase and sale agreement: “On the day of signing this Agreement, the Sellers, full name (daughter) and full name (son), are registered in the alienated Apartment at the place of residence. Sellers, by signing this Agreement, undertake to deregister at the address of the Apartment themselves, as well as to deregister the above-mentioned persons within 14 (Fourteen) days from the date of state registration of the transfer of rights in the Office of the Federal Service for State Registration, Cadastre and Cartography in Moscow.”

If you are conducting alternative transactions and your clients are in the middle of the chain (middle - those who sell and buy at the same time) or at the end of the chain (bottom - those who simply sell), purchase and sale agreements should include clauses about simultaneous registration, with reference to a parallel purchase and sale agreement.

For example, an apartment at Shenkursky Ave. is sold at the same time and bought at Kirovogradsky Ave. In this case, both sales contracts include the following clauses: “Guided by Article 157.1 of the Civil Code of the Russian Federation, the parties agreed that the emergence of rights and obligations under this Agreement becomes dependent on the following circumstances: registration of the transfer of ownership under this Agreement must be completed simultaneously with the registration of the transfer of ownership of the apartment at the address: Moscow, Shenkursky proezd, building 0, apt. 0.” and in the second purchase and sale agreement “Guided by Article 157.1 of the Civil Code of the Russian Federation, the parties agreed that the emergence of rights and obligations under this Agreement becomes dependent on the following circumstances: registration of the transfer of ownership under this Agreement must be completed simultaneously with the registration of the transfer of ownership of the apartment at the address: Moscow, Kirovogradsky proezd, building 0, apt. 0.”

Or with the following content: “The parties agreed that the registration of the transfer of rights under this agreement must be completed simultaneously with the registration of the transfer of ownership of the apartment at the address: Moscow, Borisovskie Prudy Street, building 0, apartment 0” and, accordingly, the same paragraph is inserted into the second agreement with reference to the address of this apartment.

It is worth noting that this paragraph does not work if the registration of rights takes place in different registration districts, for example, in Moscow and the Moscow region, because in this case, registration takes place in different branches of Rosreestr and they do not depend on each other. Regardless of whether the transaction takes place in one registration district or in different ones, it is recommended to contact one “registrar” (a company or individual that provides registration services - there was an article about them earlier), who will deal with the entire chain - submitting documents for registration, track registration, report on the progress of registration and receive documents from registration. The risk of registering independently lies in the fact that a person who is selling an apartment and buying at the same time may be faced with the fact that the transfer of ownership of the apartment being sold will be registered, but the one being purchased will not (for example, on the last day before the end of registration, the seller of the apartment, which this person is buying, changed his mind about selling and suspended registration). Thus, this person turns out that he sold his apartment, but did not buy another.

And this point for every “firefighter”: “The Seller also confirms and guarantees that he has no debts and/or any other unfulfilled obligations that could lead to his bankruptcy as an individual within the next month, that he knows nothing about creditors who may apply to the court to declare an individual bankrupt, and that he himself does not plan to apply to the court to declare himself bankrupt. The Seller also confirms and guarantees that no funds were used to purchase the APARTMENT maternity capital that the APARTMENT was not mortgaged on a loan that was repaid using maternity capital funds, and there are no outstanding obligations to authorized bodies of the Russian Federation on the allocation of shares to minor children in the specified APARTMENT.”

My personal opinion is that the necessary points should always be included in documents (and sometimes, on the contrary, excluded) just in case. The court will, of course, rely on the law, as well as on agreements between the parties.

Any transaction for the sale or purchase of any product, as a rule, must be confirmed by a written agreement.

At the same time, if you purchase products in a store, then a contract is naturally not drawn up, but the confirmation of this transaction is a sales receipt.

The need to fill out a purchase and sale agreement template

In the event that the purchased product is a larger purchase, then in order to legally confirm the transfer of ownership, a contract is necessary.

The general form of a purchase and sale agreement, regardless of the object of this agreement, meets general requirement to its compilation.

If the parties to this transaction are individuals, then depending on the item being purchased, it is better to draw up an agreement.

Of course, if the object of purchase is a car, then without of this document You simply won't be able to fixed time register it in your name.

The purchase and sale agreement is the necessary confirmation that you did not steal this vehicle.

Contents of the purchase and sale agreement template

If we do not consider separately the nuances of each purchased product, then general outline, this document must contain the following information:

• Date and place are a basic attribute that is contained in almost any document.
• Parties to the transaction. Depending on who the parties are, natural or legal entities, then the data when entered into the text of this document must be entered in compliance with this factor.
• Object of the transaction. The text usually contains the subject of the agreement. But regardless of how exactly its name sounds, its description must be clear and complete enough so that when reading it, no one has any doubts about what kind of subject we are talking about.
• Rights and obligations. It all depends on the transaction itself. If we are talking about the instant transfer of an item from the seller to the buyer, then this point is quite standard. If the seller undertakes to deliver the purchased item on time, it should be indicated how and when the delivery will be made. And liability for untimely transportation of goods. The buyer, in turn, as a rule, has one obligation, regardless of the item being purchased - this is the full and timely payment of the due amount.
• Transaction settlements. In this paragraph you should indicate how payment for the goods will be made. One-time and in full, or in parts and according to a specific schedule.
• Controversial situations. Resolving controversial issues is a clause in every contract. All controversial issues If they are not resolved peacefully, they will be resolved in accordance with the law and the judiciary.
• The signatures of the parties are confirmation of this document and agreement to all of the above conditions.

Also, the buyer and seller should know that a purchase and sale agreement is a document that, almost always, after it is signed by the parties, is concluded and has legal force.

The exception is the purchase real estate and everything related to this concept. This agreement in this transaction must be in mandatory registered in a special government agency.

Below is located standard form and a purchase and sale agreement template, a version of which can be downloaded for free.

Is a contract for the sale and purchase of a land plot with a clause requiring payment of money to the seller before signing the contract sufficient documentary evidence of the fact of payment for the purposes of the simplified tax system?

In 2013, as an individual, he purchased under a purchase and sale agreement, which stated that the money was transferred to the seller in full before

Land plots were sold an individual in 2014, after his registration as an individual entrepreneur. The plots were not used in entrepreneurial activity, but the tax authority considered that their implementation, taking into account a large number of plots, in itself is a business activity and must be subject to tax paid in connection with the application of the simplified tax system (hereinafter referred to as the tax). The IP does not want to argue with tax authority and is going

Contract of sale land plots registered in the Unified State Register of Real Estate, certificates were issued for the land plots. There are no other documents for the acquisition of land plots, since the plots were purchased from another individual.

Having considered the issue, we came to the following conclusion:

In our opinion, a land purchase and sale agreement with a clause requiring the buyer to pay the seller before signing the agreement is sufficient documentary evidence of the fact of payment for the purposes of applying the simplified tax system.

Rationale for the conclusion:

According to paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, are classified as real estate. The right of ownership and other real rights to immovable things, restrictions on these rights, their occurrence, transfer and termination are subject to a single state register(clause 1 of article 131, clause 1 of article 551 of the Civil Code of the Russian Federation).

The civil legislation of the Russian Federation does not divide the property of an individual into property that belongs to him exclusively as a citizen, and property that belongs to him exclusively as an individual entrepreneur (resolution Constitutional Court RF dated December 17, 1996 N 20-P). Obtaining the status of an individual entrepreneur does not separate part of a citizen’s property, since the fact of his state registration as an individual entrepreneur does not “create” him as a new separate person with separate property, and the entrepreneurial activity of a citizen is still the activity of the citizen himself.

The legislation on taxes and fees does not establish the mandatory status of individual entrepreneur for those participating in transactions on property owned by them, and does not condition the entrepreneurial activity of an individual solely on the fact of registration as an individual entrepreneur (letter of the Ministry of Finance of Russia dated 01.08.2013 N 03-04- 05/30868).

Thus, if land plots were acquired for the purpose of their subsequent sale and were actually sold by the taxpayer already in the status of an individual entrepreneur, then regardless of the acquisition of plots before an individual received the status of an individual entrepreneur, such sale is related to the implementation of entrepreneurial activities (see also the letter of the Ministry of Finance of Russia dated 06/27/2013 N 03-04-05/24447, appellate ruling SK by administrative matters Supreme Court Republic dated December 17, 2014 in case No. 33-4355/2014).

In the resolution of the Fourteenth court of appeal dated 20.09.2010 N 14AP-4920/10 also states that the acquisition of sold real estate before registration as an individual entrepreneur does not have legal significance. That is, an individual entrepreneur can include in expenses for the purposes of the simplified tax system the amount of expenses actually incurred by him and documented for the acquisition of land plots.

Individual entrepreneurs who apply the simplified tax system and have chosen “income reduced by the amount of expenses” as the object of taxation take into account the expenses listed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses that reduce income received under the simplified tax system are taken into account for tax purposes, provided they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Thus, one of the criteria for recognizing expenses for tax purposes is their documentary evidence.

Clause 2 of Art. 346.17 of the Tax Code of the Russian Federation stipulates that expenses of taxpayers applying the simplified tax system are recognized as expenses after their actual payment. Payment for goods (works, services) and (or) property rights the termination of the obligation of the taxpayer (purchaser of goods (work, services) and (or) property rights) to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights, is recognized.

Moreover, in accordance with paragraphs. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system, when determining the object of taxation, reduce income by expenses for paying the cost of goods purchased for further implementation, as well as costs associated with the acquisition and sale specified goods. In accordance with paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, a product for the purposes of the Tax Code of the Russian Federation is any property that is sold or intended for sale. Expenses for paying the cost of goods purchased for further sale are taken into account as expenses as the said goods are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Consequently, if land plots were initially acquired for resale, then the costs of their acquisition can be taken into account when determining the taxable base for the Tax.

The same position is held financial authorities. Thus, in the letter of the Ministry of Finance of Russia dated 02.28.2013 N 03-11-06/2/5946 it is explained that the taxpayer has the right to reduce the income received by the amount of expenses actually incurred by him for the acquisition of land plots that he acquires for the purpose of further resale, at the time of their sales, and in other cases, expenses for the acquisition of land plots for tax purposes are not taken into account within the framework of the application of the simplified tax system (see also letters of the Ministry of Finance of Russia dated 02/17/2014 N 03-11-06/2/6364, dated 04/08/2011 N 03-11- 06/2/46, dated 06/08/2011 N 03-11-06/2/91).

The courts in their decisions note that the Tax Code of the Russian Federation does not establish a list of documents that must be drawn up when the taxpayer carries out certain expense transactions, and does not impose any special requirements for their execution (filling out). The condition for including incurred costs as expenses is the ability, based on available documents, to make an unambiguous conclusion that the expenses were actually incurred. In this case, the evidence presented by the taxpayer to confirm the fact and amount of these costs, which are subject to legal assessment in the aggregate, must be taken into account (see resolutions of the Federal Antimonopoly Service of the Volga District dated July 24, 2012 N F06-4422/12, FAS Ural district dated 06.11.2012 N F09-10565/12, dated 05.05.2012 N F09-2826/12, dated 22.04.2008 N F09-6493/07-S3, FAS of the East Siberian District dated 30.03.2012 N F02-744/12 ).

Judicial practice also confirms that if the terms of the contract contain information about the buyer’s fulfillment of the obligation to pay for the goods before signing the contract, drawing up a receipt confirming the fact of transfer Money, not required. According to Art. 486 of the Civil Code of the Russian Federation, the buyer has the right to pay for the goods immediately before the seller transfers the goods to him, unless otherwise provided by the purchase and sale agreement and does not follow from the essence of the obligation (appeal determination of the IC on civil cases City Court dated October 6, 2015 in case No. 33-15489/2015). The condition stated in the contract that payment has been made is acceptable written evidence of the transfer of money by the buyer to the seller (appeal ruling of the Investigative Committee in civil cases regional court dated 04/06/2016 in case No. 33-4559/2016).

In this regard, we believe that documentary evidence of the acquisition of land in this situation can be:

A purchase and sale agreement containing a clause on payment of the cost of land;

Certificate of registration of ownership rights to land plot in the Unified State Register with the assignment of a number by the body carrying out the activities of maintaining the state land cadastre.

Prepared answer:

Service Expert Legal consulting GUARANTEE

auditor, member Russian Union Bulantsov Mikhail

Response quality control:

Reviewer of the Legal Consulting Service GARANT

professional accountant Rodyushkin Sergey