The Ministry of Finance informed which documents the IP should submit to the ECCT in order not to pay the property tax on physical persons

In order to receive exemption from the payment of the property tax for natural persons, the entrepreneur at the ECC must submit to the inspection documents confirming the actual use of the property during the year for the conduct of activities subject to ESKH. Such explanations are contained in the letter of the Ministry of Finance of the Russian Federation dated 20.04.17 No. 03-11-11 / 23833.
Recall that individual entrepreneurs on the ESKN are not payers of personal property tax in respect of property used to conduct business (clause 3 of Article 346.1 of the Tax Code). Such exemption from tax payment, in fact, is a tax benefit. In order to use the benefit, the taxpayer must submit to the inspection an application and documents confirming the right to a tax credit. At the same time, the list of documents confirming the right of the IP to the USCN for exemption from payment of the property tax for individuals, and the time limits for their submission, are not determined by tax legislation.
The Finance Ministry believes that the basis for exemption from payment of tax can be documents that confirm the actual use during the year of property for the purpose of doing business, taxed in the EUCN.