FTS RF directed for use in the Ministry of Finance letter of August 30, 2010 N 03-03-05/193. In this letter, the Ministry of Finance informs that payments made under the temporary use of property in the form of objects of capital investments made state acceptance committee, the ownership of which has not yet been registered, recorded profits for tax purposes in the general procedure. This conclusion makes the Ministry on the basis of provisions of Art. 252 of the Tax Code, defining the concept of reasonable and documented expenses, as well as paragraph 3 of Article 131 of the Civil Code, which obliges the state registration of property rights and transactions it must at the request of copyright owner to certify the registration made by issuing a document of the registered right or the transaction or the commission of the inscription on the document submitted for registration. On According to the Ministry of Finance investor who has received the results of investments in the form of completed construction sites, to the state registration of rights to them is their owner with the possibility of possession, use and disposal of objects completed construction, including the offer such property for payment for temporary use to a third party. 31.08.2010. FTS RF directed for use in the Ministry of Finance letter of 30 August 2010 N 03-03-05/193.

In this letter, the Ministry of Finance informs that payments made under the temporary use of property in the form of objects of capital investments made by the state acceptance committee, the ownership of which have not yet registered, recorded profits for tax purposes in the general procedure. This conclusion makes the Ministry pursuant to the provisions of Art. 252 of the Tax Code, defining the concept of reasonable and documented confirmed expenses, as well as paragraph 3 of Article 131 of the Civil Code, which obliges the state registration of property rights and deals with it, must certify at the request of copyright owner produced registration by issuing a document of the registered right or the transaction or the commission of the inscription on the document submitted for registration. According to the Ministry of Finance investor who has received the results of investments in the form of completed construction of objects, to the state registration of rights to them is their owner with the ability to own, use and disposal of objects completed construction, including to provide such a property for payment for temporary use of a third party.