Krympress reports:
How to reduce tax risks and choose the most profitable taxation of income received from real estate rental, Sevastopol taxpayers learned at the webinar, which was held by the Russian Federal Tax Service specialists in the city of Sevastopol.
Natalya Balueva, head of the desktop control of the personal income tax and CB No. 2, noted that in the summer there are many Sevastopol taxpayers to rent real estate to the city guests.
The current legislation allows you to choose a method of paying taxes based on the conditions of doing business and the intended purpose of the premises. The lessor pays taxes in one of three ways:
- as an individual, with the payment of income tax on individuals (personal income tax);
- as a person applying a special tax regime for self -employed citizens — “professional income tax”;
- as an individual entrepreneur.
The choice depends on factors such as the regularity of income received, housing status (residential/non -residential), the use of labor of employees and more.
If real estate is submitted by an individual without status, the tax rate is 13% of the income received. The results of the year must be filled out Declaration of income received in form 3-HDFL. This is the easiest to do this, using the service «Personal office of the taxpayer for individuals».
Anton Yurin, deputy head of the office control department of special tax regimes, spoke about the aspects of the application of a special tax regime for self -employed citizens — «Professional income tax». Register as a self -employed You can independently, without visiting the service. The tax is calculated automatically through the application «My tax» Based on the formed checks for the service. The tax service shall notify the taxpayer of the tax amount, which must be paid before the 28th following the results of the last month. This mode has many advantages:
- “Self -employed” do not submit reports and do not fill out declarations;
- Accounting of income is automatically carried out in a mobile application;
- You can not bear the costs of acquiring and maintaining cash registers;
- The use of this regime makes it possible to use a tax deduction of 10 thousand rubles.
- Low taxation rates apply: 4% — when providing services to individuals and 6% — entrepreneurs or legal entities;
- There is no mandatory payment of insurance premiums. But in the event that the “self -employed” wants to pay contributions on a voluntary basis, its activity is included in the length of service to calculate the pension.
The speaker noted that the Sevastopol residents often choose this special mode for themselves: at present, in Sevastopol, about 39 thousand citizens are conducting activities as “self -employed”.
Anton Yurin emphasized that this method can be used exclusively when leasing residential real estate. In case of lease of non -residential (office) premises or apartments, it is necessary to register as individual entrepreneur. The service of the Federal Tax Service of Russia will help to choose taxation regime for IP «Choosing the right taxation regime».
Elena Maslova, the chief state tax inspector of the public service provision department, spoke about the services of the Federal Tax Service of the Federal Tax Service, which will be useful to self -employed. She noted that in the special section of the FTS site «Professional income tax» You can find all the necessary information. She clarified that the section has formed a knowledge base that contains more than 200 answers to the most frequently asked questions.
The speaker drew the attention of the listeners that the section also presents the check service the status of a payer of a professional income taxwhich helps to find out if the taxpayer is registered as a self -employed one.
She clarified that in «Personal account for payers of professional income tax» (mobile application) You can form 2 certificates:
- On the state of calculations (income) for NPD (KND 1122036). This document contains information about the amount of income monthly and for the calendar year, the amount of tax, the amount of arrears and debts, all the information confirming the income for obtaining a loan, receiving benefits and in other cases;
- On registration (deregistration) of an individual as a taxpayer NPD (KND 1122035).
Both certificates can be formed on any date or for any period and are signed by an enhanced qualified electronic signature of the tax authority, which equates the document with a certified personally.
Tax experts emphasized that modern technologies make it possible to simplify the process of paying taxes, and legal conducting business helps to increase confidence from customers. Work in the shadow sector and ignoring tax obligations from rental income can lead to fines, penalties and administrative responsibility.
WITH Write webinar You can familiarize yourself with The official page of the Federal Tax Service of Russia in Sevastopol
Source: press service of the Federal Tax Service of Russia in Sevastopol
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