CADASTRAL INFORMATION ON PREVIOUSLY REGISTERED LAND PLOTS AND THEIR TAXATION

This article discusses the concept of previously registered land plots. The process of registration on the state cadastral register and registration of the right as previously registered land plots is described. The essence and importance of registering previously registered objects is determined. The purpose of the article is to characterize the consequences caused by the presence of previously registered land plots in the tax system. In the course of the work done, statistical information was collected on the number of requests from individuals to the tax authority. Previously registered land plots are shown using the example of the Yemelyanovsky district of the Krasnoyarsk Territory. This article describes the interaction between Rosreestr and the tax inspectorate.