In this publication the explanation about sale of the unfinished apartment, and an order of taxation of the income is given.
GNAU letter About letter consideration from 14.03.2006 of No. 4794/7/17-0717
The contract of purchase and sale of the right of the requirement of the unfinished apartment is the contract of purchase and sale of personal goods in the form of materials and the equipment which were used in the course of construction (instead of the contract of purchase and sale of real estate).
For the notarial certificate of such contract the payer of a tax is obliged to carry out actions on tax discharge from the income of operations on alienation of objects of personal goods and action on submission of information to taxing authority.
The income got from sale of the driver’s license of the requirement of the unfinished apartment, is assessed on a rate of 13 %.