Instruction
1
Deciding to take property to rent, with tenants sign a standard lease agreement. The tax authorities loyal to the form of the agreement, therefore, it is necessary to present only the most important: the cost of rent, its timing, details of the tenants and the landlord. Be sure to list the passport data of the two interested parties, the address of the apartment and the monthly payment date. Of course, the contract must be signed by both parties. To seal your agreement is not required and a notary to go is also optional.
2
For submission of documents to the tax office you can choose one of the options: every month or once a year. From an objective point of view, the latter option is the most appropriate. Until 30 April of the year following the reporting year, you are preparing your income tax return. This can be done independently or through specialized organizations. To it have attached a copy of the lease or more, if the tenants changed, and wait for the accrual of the tax. A maximum of three months you will receive a receipt for payment of income tax. He will be charged for the full amount of rent you received. Unfortunately, it now seems impossible to reduce the taxable base in the amount of rent and utility payments. In this regard, it is worth considering and, perhaps, to shift these types of transfers to tenants.
3
How to pay tax for rent apartment monthly? Within 15 days after signing the lease, take it for registration to the tax office. After that you will be the happy owner of a special account, to which you remit taxes. If the tenant moved out, then within 5 days you have to notify the Inspectorate about it, that you were not saved, the obligation to transfer taxes. In this scheme, there is one drawback: the Declaration at the end of the year you prepare and pass still have. Don't worry: additional taxes you will pay, but the report you need.