The correct answer is "It can, at a meeting of an inter-agency commission".
On 22 February 2022 paragraph 3.8(1) appeared in Resolution No. 257-ПП. It allows the State Inspectorate for Real Estate to correct errors in its acts by applying to the Moscow Department of Economic Policy and Development. The deadline for such an application is 1 September of the year following the year in which the erroneous act was drawn up.
For example, if the State Inspectorate drew up an act at the beginning of 2023, and that act gave the owner of the property a right to tax relief, the State Inspectorate may treat the act as erroneous and file a request for it to be corrected until 1 September 2024. The Department must consider the application by 20 September and, if the decision is positive, the act will be amended.
For the last three months we have seen these acts, issued in 2023, being amended on a large scale.
What this means for the market, comments Sergei Pivovarchik, managing partner of Consul Group:
Taxpayers who apply property tax relief on the basis of an act of the State Inspectorate now remain at risk even after the tax has been paid. Given that the State Inspectorate has begun to amend its acts actively, a rise in the number of court cases can be expected, in which owners will have to prove that they are in the right. The situation creates the impression that taxpayers are first misled by the grant of the relief, and are then deprived of that relief without proper notice and without proper grounds.
Regrettably, it seems that no one in the Moscow Government, in the Department of Economic Policy and Development, or in the State Inspectorate has heard of the principles of legal certainty and of the protection of legitimate reliance on the acts of state bodies.
Follow Consul Group on Telegram.
.jpg)
Analytics
Events