To the question on the accounting of value-added tax in the assessment of the market cost of property

The authors consider the issues of accounting for value-added tax (VAT) in the calculation of the market value of valuation objects, analyze the features of VAT accounting when assessing the market value of collateral, cadastral value of real estate and other objects. It is suggested that the total value of the transaction between independent parties that is carried out with respect to the property to be valued, including the amount of VAT, that is consistent with international and Russian legislation, is considered to be market value.