Real estate sale is always accompanied by registration of ownership and issuing relevant documents. If the property belongs to the organization, then it must be removed from the balance sheet so that taxes are not accrued on it. Now this happens immediately after the fact of the sale, and not after registration, as it was previously. Proper accounting assumes that the revenue data after the sale of real estate should be reflected in the documents only after registration of ownership by the new owner. In the same way, revenue is reflected for calculating income tax.
There is one more problem: from what moment you need to calculate the value added tax? In relation to goods that are shipped and transported, the rule on the calculation of VAT is established at the moment when the shipment occurs. There is another rule regarding real estate: VAT is calculated only after the property is registered. But many heads of organizations are afraid that in the case of a protracted registration, taxes may increase due to their additional charges on the database of VAT. Therefore, the tax is often calculated under such a document as an act of acceptance of property. The main thing to do is to register this item in the documents.
Approximately the same scheme determines the amount of taxes during the construction of real estate objects. Prior to the registration of ownership, the object is in a separate account, and from the moment of its commission is credited to the fixed assets of operation. All funds of the organization that are on its balance sheet must be taxed regardless of whether state registration has been passed or not. The right to a tax deduction arises after commissioning the property into operation.