Valuation for tax purposes
Confirming market prices, transfer pricing and challenging the cadastral value
We value real estate and land plots, shares and participatory interests, intangible assets, equipment and other assets for which the tax base is determined or the market price of a transaction is confirmed.
Finappraisal provides valuations for tax risk management
Transfer pricing
Confirming the market price of a one-off transaction between related parties on the basis of an independent valuation (clause 9 of Article 105.7 of the Tax Code of the Russian Federation)
Sale and transfer of assets within a group
Supporting the market price of real estate, equipment, shares, participatory interests and intangible assets in restructurings and the redistribution of property between group companies
Receipt of property free of charge
Confirming the market price for corporate income tax by means of an independent valuation (clause 8 of Article 250 of the Tax Code of the Russian Federation)
Challenging the cadastral value
Setting the cadastral value at market value for corporate property tax, land tax and rent (Article 22.1 of Federal Law No. 237-FZ "On State Cadastral Valuation")
Transactions with shares and participatory interests
Confirming the market price of shares and participatory interests in private companies for corporate income tax and personal income tax
Tax audits and disputes
Supporting the market price of a transaction when additional tax is assessed and in court
An application to set the cadastral value at market value is submitted to the regional state budgetary institution within six months of the valuation date, and as a general rule the new value applies from 1 January of the year in which the application is submitted. The valuation report is prepared under Federal Law No. 135-FZ "On Valuation Activities in the Russian Federation" and sets out a reasoned conclusion of market value for tax reporting, the tax authority and the court.