This article discusses the main activities to identify and evaluate the landlord of operating lease facilities in the first application of the SGS "Rent" and the formation of incoming residues on the lease accounting facilities in the editorial office of 2 Program "1C: State Institution Accounting 8".
Federal Standard for the Organizations of the Public Sector Rental
From 01/01/2018 Federal Standard is subject to use accounting For organizations of the public sector "Rent", approved by the Order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n, hereinafter - the GSS "Rent" or Standard.
As lease accounting objects in accordance with paragraph 2 of the SGS "Rent" are classified objects of accounting, arising from receiving (providing) of the state (municipal) property for temporary ownership (use):
- under the lease agreement (property hiring);
- under the contract for free use.
SGS "Rent" allocates two types of rent:
1. Operating lease. This is the most common option among the "ordinary" state (municipal) institutions. Objects of accounting of the operating lease occur, for example, when transferring or receiving a rental of premises, vehicle and other property for a short time (from several months to several years), incomparable with the remaining deadline useful use Property (p. 12 of the Standard), as well as when transferring or leasing land (unproven assets) (p. 16 of the Standard).
2. Inoperative (financial) lease. The objects of accounting inoperative (financial) leases arise when concluding lease agreements, as well as in some special cases (paragraph 13, 14 of the standard), in particular:
- when transferring ownership of treasury or free use of commercial and non-commercial organizations on a long-term basis;
- when granting the landlord by installments on the payment of rental payments.
Details The order of classification of accounting objects as objects of accounting of the operating or financial lease is considered in paragraphs 12-16 of the standard.
According to clause 24 of the standard, the transfer of the operating lease account objective to the user (tenant) is recorded in the same order - as the inner movement of the non-financial asset at the date of classification of the lease object without reflecting its disposal.
The innovation of the standard is that simultaneously with the reflection of the internal movement transmitted (free use) of the NFA, the receivables for rental obligations of the user (tenant) should be reflected in correspondence with the balance sheet accounts of the upcoming income from the provision of the right to use the asset in the amount of rental payments for the entire period Use the lease accounting object.
Transitional provisions of the GSS "Rent" during the first application
SGS "Rent" does not contain transitional positions during its first application. Methodical instructions on the transitional standards of the standard at the first application were brought by the letter of the Ministry of Finance of Russia dated December 13, 2017 No. 02-07-07 / 83463, hereinafter - guidelines.
If on January 1, 2018, in the institution (landlord) there are current rolling lease agreements, it is necessary:
a) conduct an inventory of property facilities transmitted to use in accordance with agreements concluded before January 1, 2018 and in force during the period applications ghs. "Rent" (under contracts with a period of action both in 2017 and in the year (s), the next (IE) behind it);
b) determine the remaining deadlines for the useful use of operating lease objects (the remaining deadlines for the use of property objects);
c) determine the amount of obligations to pay rental payments for the remaining time of useful use of objects (starting from 2018 to the completion of the timing of the lease agreements);
d) for each current lease agreement to reflect the accounting receivables on the lease rental and the upcoming income from the provision of the right to use asset in the amount of rental payments for the remaining use of the lease account.
This is stated in section 2 methodical instructions.
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Thus, for each current lease agreement, the Landlord during the intercountry period should be formed by the following accounting records in the amount of settlements with users of leased payments for the remaining useful use of rental accounting facilities:
Debit 0 205 21,000 "Calculations with payers of income from the operating lease"
Credit 0 401 30,000 "Financial Result of the past reporting periods";
Debit 0 401 30,000 "Financial Result of the past reporting periods"
Credit 0 401 40 121 "Incomes of future periods of operating lease».
In accordance with paragraph 2, instructions on the application of the plan of budget accounting accounts approved by the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n in discharges 1-17 of the account number 040130000 "Financial Result of the past reporting periods" are reflected zeros.
Formation of incoming residues on operating lease
The program "1C: Accounting of the State Institution 8" of the Edition 2 To enter incoming balances on lease accounting facilities, a document applies (section Services, Work, Production - ). For each lease agreement, you must enter a separate document. Accrual of the income of future periods. Consider the procedure for filling out the document on the conditional example.
Example
The document needs to enter data on lease accounting objects for the remaining use of use:
- set date 12/31/2017 and flag Reflect in the reporting period;
- set the type of operation Transfer to rent.;
- choose counterparty (tenant) and treaty rental;
- point Kfovo, CPS accounts 205.21 and 401.40 and KEC 121 "Revenues from the operating lease" of accounts 401.40.
According to the instructions on the application of budget classification Russian Federation, approved by the Order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by the Order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n revenues from rental payments (with the exception of income from conditional rental payments), which are a fee for the use of leased property ( rental board), arising from the provision of material values \u200b\u200bfor temporary ownership or to temporarily use of material values \u200b\u200bunder the operating lease agreements, with the exception of rental payments in granting land, refer to the CSU article 121 "Operating Rent Revenues".
In tabular in the string The amount under the contract Speakers Rental plates You should specify the amounts of rental payments for the remaining period under the lease agreement. In our example as of 01.01.2018, the remaining useful use of rental accounting facilities is 12 months (indicated in the column number) (Fig. 1).
On the tab Order of income accounting The parameters of the write-off of income of future periods should be set, from account 401.40 (Fig. 2):
- The procedure for recognizing income - "By months", "on calendar days" or "in a special order" (for details, see the document certificate).
- Speech period revenues on account of the accounting of the financial result of the current period (401.10). In our example, the remaining use of the tenant rental objects - from 01/01/2018 to 12/31/2018.
- Score and analytics accounting for current revenues in accounting (401.10).
When conducting tax accounting It is also required to establish the parameters of reflection of income in tax accounting on income tax.
According to paragraph 4 of Article 250 of the Tax Code of the Russian Federation, revenues from the delivery of property (including land) For rent (sublease) refer to non-dealerization income. In the program, they are reflected in the tax accounting account of the N91.01 "Other revenues" under the articles of other income overlooking the delivery of property for rent or sublease. "
On the tab Accounting You should select a typical operation Enter incoming residues for lease accounting objectsPoint CPP account 401.30 (Fig. 3) and conduct a document.
When conducting a document in the inter-accounting period, accounting records are formed in accordance with paragraph 24 of the SGS "Rent" on reflecting:
- settlements with the user of property for rent payments for the remaining useful life of the lease accounting objects for the debit of account 0 205 21,000 "Calculations with payers of income from the operating lease";
- the volume of expected income from rental payments for account 0 401 40 121 "Incomes of future periods for operating lease" (Fig. 4).
In addition, in the register of information Parameters to write off the income of future periods Information is maintained on the lifetime of the income of future periods and the procedure for reflecting the revenues of the current period in accounting and tax accounting. From the document Accrual of the income of future periods You should form an accounting certificate (f. 0504833) (by button Print - Help f. 0504833 (Expanded)) (Fig. 4).
In the future, since January 2018, during the term of use as an asset in accordance with paragraph 25 of the Standard, revenues from providing the right to use the asset are recognized by the income of the current fiscal year as part of revenues from property with a simultaneous decrease in the upcoming income from providing the right to use the asset or evenly (monthly ) Throughout the term of use of the lease accounting, or in accordance with the established lease agreement (property hiring), a schedule for receiving rental payments.
In the program "1C: State Institution Accounting 8" Editorial Board 2 Relevant accounting records are formed by documents Write off the income of future periods (section Services, Work, Production - Long-term contracts, rental) on the basis of information on the procedure for reflecting the income of the current period in accounting and tax accounting from the register Parameters to write off the income of future periods on the relevant contract.
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How are the income received by a state institution from the lease for rent, as well as from tenants to compensation for utility costs?
Budget accounting.
Revenues received by a state institution from the delivery of real estate for rent, as well as from tenants to reimbursement of utility costs, must be sent to the relevant budget of the budget system of the Russian Federation (paragraph 3 of Article 161 of the BC of the Russian Federation, paragraph 4 of Art. 298 of the Russian Federation ).
According to the instructions on the procedure for the application of the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n (hereinafter referred to as indications No. 65n), revenues are taken into account as follows:
revenues received from the lease of real estate located in the state (municipal) property refer to Article 120 "Promotions from CUPP;
revenues in the form of reimbursement by the leaseant of the expenditures of the institution for utility payments - to Article 130 "Revenues from the provision of paid services (works)" Kward.
In accordance with the provisions of the Instruction No. 162n, the acquisition and transfer operations and transfer of the income will be praised in budget accounting by the following account correspondence:
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Accrued income: |
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a) from the delivery of property for rent |
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Reflects the receipt of payments in budget income: |
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a) from renting property: |
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b) in the form of compensation of utility services by tenant |
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in the account of the budget revenue administrator |
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in taking into account the institutions, empowered to accrual and accounting payments to the budget * |
* Calculations between the institution and the budget revenue administrator, carrying out separate powers to administering cash revenues to the budget, are issued with the notice (f. 0504805).
According to paragraph 200 of the Instruction No. 157n, analytical accounting for income settlements is carried out in the accounting card and settlement card (f. 0504051) or in the journal of operations of settlements with income receivers in the context of payers income.
A state institution (budget revenue administrator for accrualing and accounting payments to the budget) rents the building. Under the terms of the contract, the rent in the amount of 15,000 rubles. Monthly transferred to the budget's income. The authority to administer cash revenues to the budget is enshrined for a higher authority of the state-owned.
When transferring property to rent it, it should be taken into account on the off-balance account 25 "Property transferred to paid use (lease)" (paragraph 381 of Instructions No. 157n).
Monthly during the term of the lease agreement in budget accounting, the following accounting records will be reflected:
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Amount, rub. |
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Accrued income received from rental property |
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Reflected debt to the budget in the amount of income received from the delivery of property for rent |
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Reflected income received from the delivery of property for rent, to the budget |
Tax account.
By virtue of the provisions of PP. 4.1 paragraph 2 of Art. 146 of the Tax Code of the Russian Federation revenues from the delivery of property of a state institution for rent are not taken into account when calculating VAT. A similar position was set forth in the letters of the Ministry of Finance of the Russian Federation of July 11, 2017 No. 03-07-11 / 43774, from 04.02.2016 No. 03-07-14 / 5448, from 01/26/2016 No. 03-07-11 / 2939.
In the compensation of utility expenses, the object of the inclusion of VAT does not arise, since in this case the institution does not implement the services (letters of the Ministry of Finance of the Russian Federation of March 24, 2009 No. 03-03-05 / 47, from 24.03.2007 No. 03-07-15 / 39, the Federal Tax Service of the Russian Federation from 04.02.2010 № Shs-22-3 / [Email Protected], from 04/23/2007 № PC-6-03 / [Email Protected]).
Revenues received by state institutions from renting property, including funds coming from tenants to compensation for utility fees, are not taken into account in the formation of a tax base for income tax on the basis of PP. 33.1 p. 1 Art. 251 NK RF. On this issue, see the Letters of the Federal Tax Service of the Russian Federation of 16.02.2015 No. GD-4-3 / [Email Protected], Ministry of Finance of the Russian Federation of July 25, 2016 No. 03-07-11 / 43314, from 14.08.2015 No. 03-03-05 /
47288, from 18.02.2015 No. 03-03-06 / 4/7571, of April 28, 2015 No. 03-03-05 / 24417, from 12.05.2015 No. 03-03-06 / 4/27177.
Instructions for the application of the plan of budget accounting accounts, utensils. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n.
Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.
Actions:
Action 1.
We decide to pay tax
Considering the "gray" specificity of the rental market, the decision regularly pay taxes from the delivery of real estate - a serious and thoughtful step for Earlier. The amount that will be transferred to the state, puts the leader before choosing: lose parts of income or increase the rent of residents?
The first path is passive and unprofitable, it is preferred by those who have gathered to pay taxes only from fear before the law. Option with increasing rental It is preferable for the property owner, however, this will require additional efforts. To rent an apartment by 10 - 13% more expensive than the market price, Earlier will have to offer the employer additional benefits. For example, high-quality cosmetic repairs, new furniture and an absolutely transparent deal with the participation of a professional realtor. In the long run, such a scheme is more profitable for all market participants - it will display a rental business on new levelwill make it safer and organized.
The official surrender of housing with the lease agreement and the payment of taxes protects all parties to the transaction with legal norms of Russian legislation. If the employer has caused damage to housing or disappeared without paying, the owner of the apartment can safely appeal to the court and collect damages. However, for this, he himself should be cleaned about the law - with informal delivery of housing or tax evasion should not count on the aid of the state.
Unfair tenants can blackmail Earlier, who did not pay the tax.
According to Article 122 of the Tax Code of the Russian Federation, the landlord, who gives housing over the gray scheme, must return the whole tax for the lease period and additionally pay 20% of this amount. In special cases of malicious evasion, the court can increase the penalty of up to 40%.
The first stage for honest ruler will be the conclusion of the lease agreement. To do this, it is worth inviting an experienced realtor who will check all the documents, and at the same time argues the tenant of the overestimated rent and the benefits of official hiring. A competent specialist can be found on any large real estate portal, for example, use the service of the site whereestotdom.ru.
Action 2.
We are determined with the taxation scheme
Today in Russia there are several options for taxing revenue from the rental of real estate. What scheme to choose, depends on the type of housing and the price of the transaction.
- 1
Individual income tax (NDFL) - 13%
This is the simplest and most common scheme, it suits the owners of the modest economy-class real estate, for which rent is an additional income option.
For Russian citizens, tax is 13% of the amount of the rental annual fee. Foreigners who want to make money on their Russian property will have to pay 30%.
- 2
Tax when registering the lessor as IP - 6%
The owner of the real estate, which is seriously engaged in renting business, can register as an individual entrepreneur. This will allow it to significantly save on taxes - the amount of deductions will decrease from 13% for the individuality to 6% for IP. However, it is important to take into account that an individual entrepreneur will have to pay a lot of other contributions during the year: to the Pension Fund, to the Social Insurance Fund, to keep accounting and pay accounting services. Therefore, this scheme turns out to be truly advantageous only rich Earlings, which simultaneously give up a few expensive premium apartments. In this case, the savings from the preferential tax system can cover the costs of the activities of the IP.
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Purchase of rental patent - 6%
This scheme is also designed for individual entrepreneurs. It is beneficial to the owners of the "profitable houses" - landlords that many apartments are put to the market. It allows you to pay in a treasury only 6% of the amount of annual income. Patent can be obtained on different times - From month to year. It is made up for a minimum 10 days before the conclusion of the transaction with the employer, if the owner of the housing already has the status of the IP.
The tax on the patent needs to pay at the place of registration of the apartment.
Action 3.
Thip the percentage of tax
Tax on revenue from rental properties is paid at the same time at the end of the tax period. Calculate the amount is easy, but it is better to do this in advance so that at the stage of determining the rent and the conclusion of the contract with the employer to understand, with which amount of money will have to part.
Example:
The monthly rent is 20,000 rubles. The owner of the apartment acts as an individual, which means it should be transferred to the budget of 13% of its income.
20 000 rubles x 12 months \u003d 240,000 rubles annual income
To learn 13% of this amount, you need to dial the number 240,000 on the calculator, click the multiplication button "X", enter the desired percentage - 13 and press the percent designation button - "%". 240,000 × 13% \u003d 31 200.
Keep in mind - Tax Services may include in the main amount of income that the tax, utility payments for the apartment are calculated. This happens if the contract it was stated that the employer pays them independently and saves Earlier means.
Action 4.
Determine the amount of the required tax deduction
Good and law-abiding ranks not only have to pay the state - they are entitled to certain preferences. When calculating the amount of deductions to the budget, the Landlord can take advantage of a professional tax deduction. This amount reduces the total annual income from which the tax is calculated.
The owner of the rental real estate has the right to submit to deduct if during the year he had significant costs for the maintenance of the object - repairs in an apartment or utility payments. All spending must be confirmed documentary - to provide paid receipts into the tax authority or the contract with the repair team.
At the same time, an additional indicator is added to the formula for calculating the tax from income from the departure:
(Rental income - professional deduction) x% \u003d tax amount
Example:
Earlier, who gives his apartment for 20,000 rubles a month, receives an annual income of 240,000 rubles. His net tax at the same time is -31 200 rubles. However, during the year he paid 3,500 rubles of utility payments for its object, this is 42,000 rubles per year. Taking into account this circumstance, its tax will be: (240,000 - 42,000) x 13% \u003d 25740 rubles.
Action 5.
Submit Tax Declaration
Unlike salaries, which in most cases are automatically deducted from citizens' revenues monthly, the landlord must pay for the state from income from the delivery of housing, at the end of the tax period.
Earlier is obliged to fill out a 3-NDFL declaration. The necessary form, as well as a data program, can be downloaded on the Tax Inspectorate website. The document should reflect the amount of additional earnings of a citizen, information about the professional deduction and the amount of tax to pay. To the declaration you need to make a mandatory list of documents:
- 1 A copy of the right-layering documents for real estate
- 2 A copy of the contract of hires
- 3 A copy of the paid receipts on the rent or a repair contract with the cost of work
The 3-NDFL Declaration is submitted to the tax authority at the taxpayer's local registration site from January 1 to April 30 of the next year.
Action 6.
We pay tax
The interaction circuit of Earlier and tax authorities consists of three stages: First, the declaration is filled and served, then it is checked by experts and approves the amount of tax, and only after that the property owner can list funds to the budget.
All stages of the declaration check can be monitored on the tax inspection website in the personal account of the taxpayer, or control the process of personal visits to the public institution. Information should be checked in three months. It is important to wait for the end of this process, because even the most attentive and conscientious taxpayer may allow an error in the calculations and inadvertently overstavuly or underestimated the amount of payments.
After the declaration is verified, the owner of the property should not delay the payment process. The tax on income from the delivery of housing must be transferred to the budget until July 15. It is important to understand: you pay for the deductions last year. For example, if earnings from rent received in 2013, the required amount should be paid until July 15, 2014. The easiest way to do is in the Sberbank branch.
Individuals do not need to pay taxes for rent if the apartment gives up under the contract for free use to close relatives or friends.
The owner of the real estate can simplify the scheme of taxation if the apartment passes not physical, but legal entity. This may be a small firm that is looking for an object under the office, or the Rental Mediation Agency, with whom the owners of housing conclude a contract for confidential real estate management. In any case, when the tenant is Jurliso, it is he who will have to take on monthly tax deductions. Earlier will receive the amount of its "clean" earnings.
How to legally rent a residential premises for rent?
There are two ways to pay for income tax received from rental of residential premises:
- Submit a tax return on the year and pay for income tax individuals (NDFL) at a rate of 13%, no later than April 30, the next year following the year in which the appropriate income was obtained.
- Purify a patent for renting residential premises for rent.
Feed a declaration
1. There are several options for filling the declaration:
in paper using a form of a declaration of the hand filled (provided for free in tax inspections or independently print from the site www.nalog.ru);
in electronic form using a form or program "Declaration 20__" (on the site www.nalog.ru);
visit the Tax Inspectorate at the place of registration and fill in the Declaration along with the inspector of the department of cameral audits on personal income tax.
2. There are several options for filing a declaration:
in in electronic format via the Internet (using the site www.nalog.ru);
personally come to the tax inspection at the place of registration;
to send a representative of the taxpayer (the submission through the representative suggests that a notarized document will be attached to the declaration, confirming the powers of the taxpayer's representative);
submit a declaration by mail direction (in any separation of Russian Post).
Dates of submission and payment
No later than April 30, next year, in which the appropriate income was obtained, the tax declaration (3-NDFL form) was provided to the tax inspectorate at the place of residence.
No later than July 15, the next tax period, the total tax rate, calculated in accordance with the tax declaration submitted, is paid at the taxpayer.
Patient acquisition
1. Register as an individual entrepreneur
(State duty for registration is 800 rubles)
To do this, contact IFTS No. 46 or pass online registration On the site www.nalog.ru.
2. Apply for a patent to any tax inspection
3. Get a patient in the tax inspection within 5 business days after submitting an application
4. Pay patent
Cost and payment time can be found
FREQUENTLY ASKED QUESTIONS
Who should declare revenue from the delivery of real estate for rent?
Answer:Revenues from the rental of real estate for rent should declare citizens who pass property to lease to other individuals. In the event that the lease agreement is concluded between the individual and the organization, and the organization did not hold the tax, the individual should also declare the income received. Another way to pay NDFL with rental housing is the acquisition of a patent for renting residential premises.
How to find out about the duties to pay a tax rental tax?
Answer:In accordance with Art. 224 Code The income received by the owner of residential premises under contracts for hiring residential premises is the object of taxation on NDFL at a rate of 13% in the tax residents of the Russian Federation and at a rate of 30% of individuals - non-residents of the Russian Federation.
The law provides for responsibility for failure to provide tax Declaration, for tax evasion, etc. For example, if the taxpayer is obliged to submit, but did not provide a tax declaration on the income tax on individuals, then it is responsible provided for by paragraph 1 of Article 119 of the Tax Code of the Russian Federation, in the form of a fine.
Why do you need to conclude a contract and pay NDFL for rent?
Answer:Citizens passing and shooting apartments should conclude contracts in which the obligations of the parties are clearly spelled out. This will continue to avoid possible conflicts between the owner and tenants, save money, nerves and time.
Registration of the contract is optional if it is concluded for a period of less than a year.
Should the tenant pay NDFL for rent?
Answer:Tenant - no. But the landlords (owners of apartments) - yes. In accordance with the Tax Code, they must pay the income tax of individuals in the amount of 13% of the amount surveyed for renting an apartment.
How to practically submit a declaration?
Answer:In inspections, the reception of declarations is carried out in operating rooms, or in specially designated premises, there are signs where acceptance is carried out. Most operating rooms are equipped electronic system The queue management, computers with reference and legal systems and software products developed by the Federal Tax Service of Russia.
Also in the inspection you can get advice and practical assistance to fill tax declarations.
When submitting a declaration, it is necessary to have a passport and at the request of the taxpayer documents confirming the revenues received from renting property (lease agreement, receiving money, other payment documents).
How to legally rent a residential premises for rent?
Answer:There are two main ways to pay for income tax received from rental residential rental:
1. To submit a tax return on the results of the year and pay for personal income tax (NDFL) at a rate of 13%;
2. Purchase a patent for the delivery of residential premises for rent.
Answer:On the website of the Department of Economic Policy and Development of the city of Moscow, we have made a fairly simple calculator - "How to calculate the cost of a patent". You go to the site, choose the type of activity that is planning to do (for example, take renting an apartment, choose the area in which the apartment is located, its area and the period to which you want to purchase a patent, and the calculator automatically calculates the cost of the patent. You Watch it, appreciate, for what time you are ready to purchase a patent - for a year, maybe a month.
What is a patent?
Answer:It can be purchased for any time during calendar year. For example, if you just start to rent an apartment for rent, and still not sure if you can pass it for a long time, whether your tenant will stay for a month, you can purchase a patent for a month, two, three, try, how comfortable this system is convenient for you. And further acquire it, for example, for a year. In addition, the patent relieves you from pile of papers, from the need to fill a large, quite complex declaration on taxes on income of individuals. All you need to do is just fill out a fairly simple application for the purchase of a patent and get a patent. And that's it. All difficulties with filling out the report go.
What is the tax rate on individuals, in case I (as an individual) get revenues from renting an apartment?
Answer:Tax rates are established by Art. 224 NK RF.
· 13% - for tax residents of the Russian Federation;
· 30% - for non-residents of the Russian Federation.
What are the deadlines for the submission and payment of housing tax?
Answer:To submit a tax return (form 3-NDFL) to the tax inspection at the place of residence on time, no later than April 30 of the year following the year in which the appropriate income was obtained.
The total amount of tax, calculated in accordance with the tax declaration submitted, is paid at the place of accounting of the taxpayer on time not later than July 15, following the expired tax period.
For the failure to submit the tax declaration and non-payment of tax, in addition to coercion to the payment of the tax itself, it is liable in accordance with Articles 119 and 122 of the Tax Code of the Russian Federation (up to 40% of the amount of unpaid tax, which are charged in court).
The tax period received income from renting an apartment. Do I have the right when calculating the income tax reduce income obtained in the form of rental fees, the amount of costs made in the form of payment by the tenant of utility services, if the cost of these services is included in the amount of rent?
Answer:In the event that the lease agreement provides that in the amount of the rental fee included the costs of the tenant in the form of costs for the use of utility services, the landlord is not entitled to take into account the indicated costs in determining the tax base for personal income tax.
What do I need to do if I know that one of my neighbors unofficially removes the apartment (room)?
Answer:Information about this fact You can provide the older in the entrance, the district authorized police according to your site, or directly to the tax authorities. In the authorities can be included in electronic form via the Internet.
Organizations that are used by simplified determine taxable revenues based on articles 249 and 250 of the Tax Code of the Russian Federation (clause 1 of Art. 346.15 of the Tax Code of the Russian Federation). These articles share all revenues for revenue from sales and non-deactive income. The main one occurs when taking into account the rental revenues during USN, to which income for a single tax attribution to the fee received for the rental of property for rent is to revenue from sales or non-deactive income.
In the general case, the income from the rental of the property is non-dealerization. However, it can be taken into account both in revenue from sales. The criterion for assigning rental fees to the revenue to the Tax Code of the Russian Federation is not however, it contains a condition for incorporating expenses related to the rental of property for rent, to expense expenses. So, if the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the revenues from it must be recognized as part of revenue from sales.
The concept of systematicity is used in the value used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more during the calendar year. Such an approach to the application of the concept "systematization" was enshrined in paragraph 2 of section 4 Methodical recommendations For the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Emergency Situations of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has raised strength (order of April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by the Tax Office (see, for example, a letter to the UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and vessels (see, for example, FAS Resolution Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).
Thus, if the property is leased on a systematic basis, then income accounting
From the lease when we are in the same order as revenues from sales. Otherwise reflect rental plates As part of non-revenue income. Similar rules can be applied in accounting. Only rental revenues with USN need to be divided into income on ordinary activities (reflect on account 90) and other income (reflected in the account 91).
The date of receipt of income is the day when the organization actually received funds from the tenant to pay for its debt. The sum of the rent obtained in the form of an advance is included in the income on the USN immediately at the time of its receipt to the organization. This date you need to make an appropriate entry into the revenue of the book of income and expenses. This procedure follows from paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation and the PMC records of Russia of June 11, 2003 No. SA-6-22 / 657, dated January 25, 2006 No. 03-11-04 / 2/15 and the decisions of the Russian Federation of January 20, 2006 No. 4294/05.
In accounting, similar rules can be applied. But only provided that the organization refers to small businesses and accounts in the cash method. If it applies the method of accrual, then rental revenues at USN reflect on the date when the organization has the right to receive them (as a rule, this is the last number of each month). Such income from the tenant or not, does not matter.
Example
The organization applies USN, tax pays from the difference between income and expenses. Accounting is based on the method of accrual. The organization has leased non-residential premises.
Since January, the company charges a monthly rent in the amount of 90,000 rubles. The payment from the tenant comes monthly (in the month following the period in which rental services were rendered).
Situation 1.
One of the activities of the company is to lease fixed assets. Accounting for rental revenues with USNs is carried out using the following records:
- in January:
Debit 62 Credit 90-1
- in February:
Debit 51 Credit 62
- 90 000 rubles. - Rent for January at the current account;
Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are accrued and the tenant's debt reflects;
- in March:
Debit 51 Credit 62
- 90 000 rubles. - arrived rent for February to the current account;
Debit 62 Credit 90-1
- 90 000 rubles. - Rental fee is accrued for March and the debt of the tenant is reflected.
According to the results of the first quarter, the amount of rent in the amount of 270,000 rubles will be reflected in the accounting procedure for the estimation of revenue from sales (income on ordinary activities). (90 000 rubles. × 3 months). Only actually received rental fees in the amount of 180,000 rubles are transferred to the booking book of income and expenses. (90 000 rubles. × 2 months).
Situation 2.
Leasing of fixed assets is not a type of activity of the organization. At the same time, the property was handed to the tenant for one month. Then the accounting of rental income during USN is conducted using the following records:
- in January:
Debit 62 Credit 91-1
- 90 000 rubles. - Rental fee for January and reflects the indebtedness of the tenant;
- in February:
Debit 51 Credit 62
- 90 000 rubles. - Rent for January to the current account.
According to the results of the first quarter, the amount of rent in the amount of 90 000 rubles in the amount of rent in the amount of 90 000 rubles will be reflected in the accounting procedure. In the book of income and expenses, the non-revenue is also reflected in the amount of 90,000 rubles.
