On the account in VAT assessment of the market value of the property

The author analyzes the format of the final results of the assessment of the market value of the property, the implementation of which may be subject to the imposition of value added tax (VAT). It is proved that the currently used in most reports on real estate appraisal format of the final results of the assessment of the market value of real and personal property, which alone contains information about the magnitude of VAT, is incorrect. The methods of the correct presentation totals market value of real and personal property, as well as options for calculations in the framework of different approaches to assessment.