How is illegal rental of housing detected and what threatens the owner for this?
Someone scares with criminal liability, someone, on the contrary, assures that you should not be afraid of "horror stories" from the tax. Judicial practice allows us to figure out how things really are with prosecution for renting out housing without paying taxes.
Here are some real cases from court decisions.
It all started with the fact that the district administration recorded a message to the “hot line”: the owner of such and such an apartment rents it out to residents, but does not pay taxes.
The information was immediately transferred to the Federal Tax Service, and they officially called the owner to give explanations on this fact.
According to tax code(Article 31) the Federal Tax Service has the right to summon taxpayers on all issues related to taxation, and they are required to appear.In this case, the owner received a summons from the tax authorities, but did not consider it necessary to come and explain himself. The court considered this a gross violation of legal requirements government agency and imposed a fine on the "truant" - 600 rubles (under Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation).
But his misadventures did not end there. At that very meeting, the commission considered the written explanations of the tenant of the apartment, who confirmed that for almost two years he had been renting housing from the owner for 15 thousand rubles a month.
Apparently, he was the very “secret well-wisher” who gave the signal to the administration (probably, the conflict with the owner over the increase in rent was the reason).
Having calculated the amount of tax not paid for 2 years, the Federal Tax Service issued a demand for payment of arrears, penalties and a fine - 20% of the tax amount (decision in case No. 5-845 / 16, Belgorod Region).
Main question: where did the tax authorities get these documents from? The answer surprised: it turns out, from the owner himself.A year ago, in the same court, a case was heard on the recovery of damages under a lease agreement at his claim: the tenant owed several months, and also partially ruined the furniture, forcing the owner of the apartment to go to court.
And now the materials of the case played against him: the owner's excuses that he did not rent the apartment to anyone, against the background of the documents presented by him, did not look at all plausible.
The court recovered from him the arrears in tax, penalties and state duty - in total in the amount of 24 thousand rubles (case No. 2a-1133/2018, Magadan City Court).
It turned out that several vigilant neighbors appealed to the Criminal Code with complaints that two tenants lived in the apartment. Formally, no one was listed on the personal account of the apartment, the payment was charged to the owners only for the maintenance of housing and heating, there were no meters in the apartment.
A commission consisting of an engineer, a technician of the management company and the chairman of the council of the house drew up an act on the residence of unregistered residents in the apartment, the owners were charged for water and electricity.
The court satisfied the claim, reducing only the amount of the penalty (Novo-Savinovsky Court of Kazan, case No. 2-4935/18). Act management company may also serve as a basis for imposing a fine for failure to issue temporary registration to tenants and collecting tax arrears.
After the minimum amount of tax debt in the Criminal Code of the Russian Federation was raised to 900 thousand rubles, the number of sentences against illegal landlords dropped sharply.As you can see, financial sanctions are now predominant: fines, collection of arrears, additional charge of rent. And to believe that no one will know anything and will manage is an obvious utopia.
Empty housing can significantly improve the financial situation of its owner: rental income. It is enough just to find respectable tenants who will not only keep the property in perfect order, but also pay for the opportunity to live under their roof.
Characteristic of the Slavic mentality is the desire to receive net profit without taxes. Therefore, in those situations where it is possible, transactions are carried out bypassing the tax service. And renting an apartment in this case is perhaps the clearest example. Only a small percentage of landlords declare income from the rental of property. The vast majority are looking for loopholes: “Is it necessary to pay tax on income from renting out housing?”, “Responsibility for renting an apartment without paying tax deductions?”, “Do I need to pay tax from?” and what is the penalty for renting an apartment without paying taxes. All these questions are aimed at achieving the goal of avoiding punishment when making profits without paying taxes.
At the same time, few of the owners who rent housing illegally understand the amount of responsibility when you rent an apartment, ignoring taxes on income for renting. Therefore, the amounts of fines and punishment for concealing income become a complete surprise.
The tax code of the country (more precisely, Article No. 19 of the Tax Code of the Russian Federation) determines that both the organization (their branches and divisions) and individual. The owner of a rental property belongs to the latter group. The exception is cases when the property is registered in the name of an organization or individual entrepreneur.
The obligation for individuals who are part-time lessors is to submit tax return, drawn up and filled in according to f. 3-personal income tax. The document must indicate the total amount of income received from renting an apartment. Deadline for filing a return for prior year– 30.04. current year. Before you go to pay a fee (tax) for renting an apartment, it is important to make sure that all the numbers are correct and the calculation of the payment is correct. Upon verification and acceptance of the declaration (according to form 3-NDFL indicating rental income) by the tax office at the place of registration, you need to transfer the payment to the details of the service. And it should be done before 15.07. current year.
The amount of income tax that will be expressed when renting apartments depends on. The standard rate for personal income tax is 13%, excluding the amount of fines, penalties or, conversely, reductions.
The legislature prescribed the obligation of citizens to report on the profits they receive. From total amount income is calculated payment for renting an apartment, which is subject to the income of the individual.
Ignoring this obligation will entail liability based on the articles of the tax or even the Criminal Code. Before you think about how to rent an apartment and not pay tax on this source of income, you should understand that, based on the degree and its individual indicators, the case falls under:
The listed documents cover situations in which the owner of a rented apartment is silent about the income received (withholds funds, does not indicate the source in the declaration, indicates incorrect amounts). However, if the declaration is not submitted at all, the incident also falls under Article No. 119 of the Tax Code of the Russian Federation.
Each of the articles provides for a monetary penalty. At the same time, the list of what threatens to rent an apartment without paying tax is not limited to administrative measures. The Criminal Code also provides for measures up to the detention of the defaulter and sentencing him to prison.
Yes, Art. 171 of the Criminal Code of the Russian Federation covers those cases when the landlord, who did not pay taxes on income, initially purchased an apartment for renting out housing. Then, as an illegal entrepreneur, the defendant is obliged to pay a tax on renting an apartment, a fine of up to 300,000 rubles or attend public works for at least 480 hours or.
If the case of undeclared income from renting out housing is under article 198 of the Criminal Code of the Russian Federation, the landlord will have to pay an amount in the range of 100-300 thousand rubles, or arrest for up to 6 months, or forced labor or deprivation, without taking into account the tax for the apartment that was rented freedom up to 12 months.
The tax code provides for a penalty for non-payment and a penalty for late payment. The amount will be 20-40% of the total amount of debt subject to tax on renting an apartment. The lower limit is set for once stumbled owners of living space. The upper bar is set for non-payers who rent an apartment and deliberately avoid declaring income. The late fee is calculated as a percentage and is equal to 0.0033 of the refinancing rate set by central bank countries.
The absence of a completed declaration in the tax office (Article No. 119 of the Tax Code of the Russian Federation) is fraught with a penalty amount in the amount of 5-30% of the monthly tax contribution for renting an apartment. The fine for illegal (read: undeclared) surrender, which explains the lack of a declaration, cannot be less than 1 thousand rubles, but should not exceed a third of the monthly payment.
It is worth noting that some situations with tax evasion from income from renting an apartment to the budget may fall under three articles at once, and the degree of punishment will be assigned based on all possible measures. At the same time, if the apartment was purchased as personal housing, and the owner first came to the attention of the tax service, he can be released from criminal punishment. Naturally, provided that the entire amount of the debt, taking into account the fine and penalties, will be repaid in a timely manner.
As you can see, renting a home without paying taxes can deprive the owner of not only money or property, but also freedom. It would seem that such harsh measures should turn citizens' declarations into the most transparent document, but no.
The reason why most landlords prefer to take the risk of not paying income tax on an apartment is that there is little chance of disclosure. In addition, for the tenant, the evasion of the owner of the apartment from paying taxes does not pose any danger. Eating and living in someone else's apartment (with the knowledge of the owner) is not punishable by law. The logic is simple: if you rent out living space on personal communications, there is no notarized contract of employment or a stack of checks, in the “appointment” column of which the payment for the apartment being rented is indicated, the likelihood of being convicted of concealing income is small.
At the same time, it is worth remembering the existence of unforeseen factors. Tenants may be in conflict, interfering with the peaceful living of neighbors. Then a group application from several tenants can kick-start the verification process and reveal unpaid rental income tax.
Or there may be friction directly between the owner and the tenant. In such a situation, even a minimally legally savvy tenant who has a contract and / or checks in his hands is able to move things forward. The situation is especially aggravated by the fact that when renting premises from an individual or organization that does not pay taxes on income, the tenant will be treated as a witness, but not an accomplice. This is an additional answer to the question "should I pay taxes."
In order to keep your own property, savings and freedom intact, as well as not to become a victim of pressure from tenants, it is important to understand how to correctly formalize the lease of a dwelling and pay the apartment rental tax in a timely manner. To do this, first of all, a contract is drawn up and notarized. It is customary to draw up a lease agreement if the lessor is an organization or individual entrepreneur. If the landlord is an individual, a lease agreement must be signed.
When discussing the terms of the lease, it is worth paying special attention to the terms of the agreement. You need to understand that with a lease duration of 12 months or more, the documents for concluding a transaction must be registered with Rosreestr. Otherwise, even if notarized, the document may be considered invalid and be challenged in court.
Therefore, a common practice is to set deadlines within six months with the possibility of extending the contract with the consent of the parties. Then, during the prolongation, it will be enough to draw up an annex to the main document of the transaction, extending the term of its terms for another 6 months.
Regardless of the validity period of the transaction, or the change of tenants, a tax return is submitted after a year.
Getting the highest level of profit with full compliance with the laws and competent, timely filing of declarations is possible. With regard to tax deductions on income from renting an apartment, the principle of tax deduction can be applied.
The essence of the tool: tax deduction when renting out property, it consists in the fact that for certain categories of taxpayers there are corrective coefficients that reduce the amount of the contribution, and, as a result, it turns out to pay less. The following persons fall under the category of such citizens:
The total amount that will be the tax deduction from income tax for rent, cannot fully repay the amount of the payment. As a rule, its size does not exceed a quarter of the total figure of the required deduction. In other words, you will have to pay tax on income from renting an apartment, but in a much smaller amount.
Paying tax on income received when renting an apartment is a statutory duty of the taxpayer. The presence of all kinds of benefits can reduce the percentage of the rate, but the answer to the question "do I need to pay taxes when renting real estate" will be positive. This means that attempts to hide receipts (without declaring income) or missed payment of rental tax are considered a violation of the law.
Even a long-term rental of an apartment, ignoring the tax, will not be able to recoup the amount of the fine and compensate for the losses from criminal penalties for concealing income. Therefore, instead of looking for ways to rent out housing and not pay to the budget, it is better to correctly draw up all the documents for the transaction from the very beginning and replenish the budget gradually, than to hope for luck and eventually lose everything.
Many owners lease their residential premises to third parties without thinking about what will happen if they rent an apartment illegally, and what is the responsibility for renting an apartment without paying taxes?
The procedure for renting an apartment or other residential property is regulated by several areas of current law:
First of all, the procedure for renting out housing is regulated by civil law. According to its provisions, the legal relationship must be formalized in writing, by an appropriate agreement.
Remember, without a contract, this legal relationship will be considered non-existent, which means that in case of violation of rights or harm, the persons involved in the transaction could not apply to the court for protection.
In order for the agreement to become legally binding, the document must reflect all essential conditions deals:
Housing legislation defines the rights and obligations that the owner of the premises retains after he leases it to a third party, as well as the rights and obligations of the tenant.
The tax legislation obliges a person who receives income from renting out an apartment to pay tax contributions established by the state, in the amount of 13% of the funds received.
Criminal law defines the liability that may threaten a person in the event that he fails to pay taxes on a large or especially large scale.
When the lessor is an individual, the lease agreement must be in writing only.
Remember, an individual is responsible for paying taxes on their income.
The income will be the amount Money, which the tenant will monthly transfer to the person. The amount of the transferred tax should be equal to 13% of the funds received.
It is possible to reduce the amount of tax by registering an individual as individual entrepreneur. In this case, it is allowed to reduce taxation to 6% of the amount of income received.
An organization that acts as a lessor is subject to the same requirements when concluding an agreement as for owners - individuals: the agreement must be drawn up in writing.
In the same way as for an individual, an organization, in the case when it rents out residential premises for the residence of third parties, must transfer tax payments.
In the event that the amount of its income for the year is less than 150,0000 rubles, the organization can transfer:
A person having the status of an individual entrepreneur must conclude an agreement with a person on the transfer of a residential facility to him for rent, also in writing.
The entrepreneur must remember that he is responsible for transferring tax payments to the budget. The amount of these payments depends on the system of taxation that he uses:
To transfer the tax, a person with the status of an entrepreneur must submit an appropriate declaration of income no later than April 30.
Please note that an entrepreneur can only rent out those objects that are his property.
Illegal rental of an apartment involves the absence of information in the declaration of income received, as well as non-payment of state-established tax fees.
For such actions, a fine is provided, as previously mentioned, as well as criminal liability.
Illegal rental of housing, which led to non-payment of taxes on a large or especially large scale, is punishable by:
To qualify an act on a large scale, it is necessary to receive more than 900,000, provided that the part of payments not made to the budget is more than 10% of this amount.
For a particularly large amount, it is necessary that the person's revenue is more than 4,500,000, provided that the part of the funds not paid into the budget is more than 20% of the specified amount.
Another option for possible liability in case of non-payment of the mandatory tax fee is a fine for non-payment.
Such liability for tax evasion is provided for by law.
The owner is liable if he:
The size of the penalty is set as a percentage of those taxes that were hidden. This percentage ranges from 20 to 40.
In the event that the owner did not submit the declaration in time, the amount of the fine is 5% of the income received.
Will prove non-payment of funds tax authority who, before making a decision on prosecution, will carry out a thorough check.
So, in order for the transfer of premises to be legally carried out, you should:
When renting a dwelling is carried out illegally, that is, without making income in the relevant declaration or without paying taxes to the budget, a person may be held administratively or criminally liable.
