When you can not pay tax on new projects

The author presents recommendations on how to legally avoid tax on property when the construction project that requires serious investment, based on the successful experience of the settlement of disputes with tax authorities and the experience of settlement of tax disputes. In particular, how to save on property taxes, delaying its payment to bring the facility into a state in which it can generate income. Recommendations are based on legislation, clarification of the Ministry of Finance of the Russian Federation, as well as the practice of the courts.