Instruction
1
If you are renting non-residential premises in the lease as an individual, please provide documents that confirm your income with the lease of premises in the local tax office. According to the tax code of the Russian Federation the physical person upon delivery of premises in rent to another individual should pay taxes in the amount of 13 percent from earned income.
2
If you are an individual, but the rent of non-residential premises rent the individual entrepreneur or legal person, visit your local tax office and explain the situation. You will not pay taxes, since according to the tax code in such a situation, the taxes paid by the tenant.
3
If you provide a room to rent in the individual, but a tax on non-residential premises in 13 percent are considered too big to register as an individual entrepreneur. In this case, your relationship will apply the simplified system of taxation, and you will give to the Treasury, only 6 percent of the revenue. However, in this case you, if something happens, respond with their property that does not threaten the physical person.
4
If you are selling non-residential premises as an entrepreneur, report about it in the local tax office. You will pay the simplified tax system-a tax of 6 percent of the amount of income received.
5
If you decided to sell non-residential premises, which you have owned for three years or more as an individual, that is, not in a business, you don't have to pay the tax. If you as an individual sell non-residential premises, which was owned for less than three years, provide documents on the transaction to the IRS. You will pay tax on the income. However, you can pay the tax from all income received.
6
You have two options:
1.Use the property tax deduction. In the case of non-residential premises ofm it is equal to 250 000. For example, if the room you paid 3 000 000 RUB., taxable income will be 3 000 000 – 250 000 = 2 750 000 RUB Then tax amount will be equal to 2 750 000 x 13% = 357 2 500 RUB.Provide to the IRS the documents that confirm your expenses associated with the transaction (for example, the cost of the room at which you bought earlier). Then, if you have paid for the room, say, 2 500 000 rubles, and sell it for 3 000 000, then the taxable income will be 3 000 000 – 2 500 000 = 500 000 RUB In this case the tax amount will be equal 500 000 x 13% = 65 000.
1.Use the property tax deduction. In the case of non-residential premises ofm it is equal to 250 000. For example, if the room you paid 3 000 000 RUB., taxable income will be 3 000 000 – 250 000 = 2 750 000 RUB Then tax amount will be equal to 2 750 000 x 13% = 357 2 500 RUB.Provide to the IRS the documents that confirm your expenses associated with the transaction (for example, the cost of the room at which you bought earlier). Then, if you have paid for the room, say, 2 500 000 rubles, and sell it for 3 000 000, then the taxable income will be 3 000 000 – 2 500 000 = 500 000 RUB In this case the tax amount will be equal 500 000 x 13% = 65 000.
Note
If you are selling non-residential premises, no matter how it was used (there was no use or were rented), because selling and renting different legal actions and, accordingly, different tax deductible. That is, if you as an individual sell the apartment, which is owned three years and rented out – income derived from the sale is not taxable.
Useful advice
If you're self-employed and pay the simplified tax system-a tax you don't have to pay VAT or personal income tax.
