Researcher L.E. Basovsky writes that "Rental as the type of entrepreneurial activity provides for the transfer by one party (landlord) to the other party (leater) for the fee for temporary possession and use or temporary use of property in the form of non-current assets "

Special attention should be paid to the responsibilities and responsibilities of the parties during the operation of the Tenant facility. In accordance with the current legislation, the right to lease on real estate is subject to state registration, even if the participants did not provide for this in the lease agreement.

Rent as an object of accounting is current and long-term.

Current rent regulated by the lease agreement concluded by the leaser with the tenant. The term of such a lease cannot be more than one year. The procedure for entering into a lease agreement, its content and property rights of the parties are regulated by ch. 34 of the Civil Code. In the absence of an indication in the Rental Treaty, it is believed that such an agreement is concluded indefinitely. In such a situation, each of the parties on the basis of its interests has the right to refuse the contract at any time under one condition: the initiator of the termination of the contract should inform the other participant no later than one month, and during the lease of real estate - for three months. At the same time, the law or contract may establish a different period for preventing the termination of the lease agreement concluded indefinitely.

For certain types of rent, as well as the lease of certain types of property, the law is allowed to establish a maximum (limit) term of the contract. In such a situation, if the lease term in the contract is not specified and none of the parties abandoned its termination before the expiration of the deadline provided for by the law, the execution of the contract is suspended after the expiration date.

The conclusion of the contract for a period exceeding the limit is considered as a conclusion on the deadline.

When the costs are distributed to inseparable improvements of the leased object, three options for reflecting such costs in the current accounting are possible.

The first option provides for compensation of cost-generated costs by leaser by credit.

Second option givens the reimbursement of the tenant by the landlord of the costs of improving the lease.

The third option recognizes the costs produced as direct losses of the tenant. This is possible in a situation if he carried out such costs without coordination with the owner of this property.

In a situation where the rent is rented by a tenant under the terms of a delay of payment, the above VAT amount is taken to deduct after the actual repayment of the obligations of the tenant in front of the landlord.

LLC "" has a heated warehouse with an area of \u200b\u200b2500 square meters. The meter that is currently not used. The company can be leased on the following conditions:

- rent taking into account utility payments 500,000 rubles. in year;

- current repair of heated warehouse is carried out by a tenant;

- Property remains on the balance of our company.

The calculation of additional income from rental delivery is presented in Table 3.13.

Table 3.13. Calculation of additional income from rental

As Table 3.13 shows, net income from renting a warehouse room will be 360,000 rubles. in year.

The change in the main economic indicators after the event was presented in Table 3.14.

Table 3.14. Major Economic Indicators after the event

Name of the indicator	Before introducing the event	After the introduction of the event	Changes +/-
Cost, rub.
Profit enterprise, rub.
Company revenue, rub.
Net profit, rub.
Fondarity, rub. / Rub.
Fondo studios, rub. / Rub.
Profitability Sales,%

Thus, the data of the table 3.14 indicate that due to the introduction of an activity for renting real estate LLC "" profitability of production will increase by 0.027%. Four-capacity after the implementation of the event will be 0,908 rubles. / Rub., Which is less than 0.029 rubles. / Rub., Accordingly, the foundation will increase the same indicators by reaching the level of 1,101 rubles / rub. In turn, sales profitability will increase by 0.031%, reaching 0.037% against 0.006% before the implementation of the event.

As a result of the events, we will calculate the overall change in the main indicators of profitability of LLC ""

Table 3.15 shows the cost calculations before the implementation of the proposed activities and after, and the total amount of savings is calculated.

Table 3.15. Indicators of work "" before and after the implementation of events

Name of the indicator	Before introducing events	After the introduction of events	Changes +/-
Cost, rub.
Profit enterprise, rub.
Company revenue, rub.
Net profit, rub.
Profitability of production,%
Fondarity, rub. / Rub.
Fondo studios, rub. / Rub.
Cost profitability,%
Profitability Sales,%

Based on those presented in Table 3.15, data on changes in the profitability indicators of LLC "" after the implementation of activities will be a schedule (Figure 3.2).

Fig. 3.2. Profitability indicators of LLC "" before and after the introduction of events

Thus, the profitability of sales LLC "" will increase by 0.219% and reaches a level of 0.225% against 0.006% before the introduction of events. The profitability of production will also increase after the introduction of activities - by 0.25% and will be 0.263% against 0.013% before the implementation of the event.

Thus, it sees from the data presented that profitability indicators at the expense of the proposed activities will increase significantly and will allow the company to develop and generate income.

In tax accounting, rental income may be recognized as a revenue from sales (Article 249 of the Tax Code of the Russian Federation) or non-deactive income (clause 4 of Article 250 of the Tax Code of the Russian Federation). IN Methodical recommendations For the use of chapter 25 "Tax on the profit of organizations" Part two of the Tax Code Russian Federationapproved by the Order of the Ministry of MC-3-02 / 729 approved by the order of the Ministry of MC-3-02 / 729, it clarifies that if the organization of the transmission transmission operation (sublease) is carried out on a constant (systematic) basis, then income from such operations are taken into account in accordance with .249 of the Tax Code of the Russian Federation, and if the operations on the transfer of property for rent are one-time, then revenues from such operations are taken into account as part of non-revenue income. The concept of systematic is used in the meaning used in paragraph 3 of Article 1220 of the Tax Code (2 times and more calendar year). This procedure applies to tax purposes, regardless of how to reflect these operations in accounting.
Depending on which the group includes these income, the procedure for their recognition in tax accounting is determined.
According to paragraph 1 and 2 Article 271 of the Tax Code of the Russian Federation, revenues are recognized in the reporting (tax) period in which they took place, regardless of actual admission money, other property (works, services) and (or) property rights (accrual method). In revenues relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or determined by indirectly, revenues are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.
For revenues from the implementation of claim 3 of Article 271 of the Tax Code of the RF, the date of income is recognized as the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (otherwise Property (works, services) and (or) property rights) in their payment. In relation to the services under Article 39 of the Tax Code of the Russian Federation, the date of implementation recognizes the date of the provision of services by one person to another person.
If rental revenues are recognized as non-dealer income, then on the basis of paragraphs 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, the date of revenue recognition is the date of settlements in accordance with the terms of the concluded agreements or the taxpayer of documents that serve as a basis for the work of settlements, or the last day of the reporting day (tax) period. If the taxpayer calculates monthly advance payments based on the actually received profits, the reporting periods are recognized a month, two months, three months and so on until the end of the calendar year (paragraph 2 of Article 285 of the Tax Code of the Russian Federation). In this case, in our opinion, rental revenues should be determined monthly, otherwise - no less often than once a quarter (paragraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).
The fact that acts of completed lease services were not issued, does not affect the procedure for reflection of income in tax accounting, since it does not deny the fact of providing services for tax purposes. Thus, the Ministry of Finance of Russia in the letter dated 04/30/2004 N 04-02-05 / 1/3 explained that to recognize the costs of organizations incurred by civil law agreements, the act of completed work (services) is mandatory only if its Compilation is provided for by the contract.
As for the periodicity of the provision of rental services (i.e., every quarter, every month, every day or somehow differently), then there is no unambiguous answer to this question. In our opinion, taking into account the current practice (reflection of rental revenues at the end of each reporting period) of the organization should reflect in tax accounting income from the delivery of property for rent in each reporting period. We believe that this approach is correct, taking into account the principle of uniformity of recognition of income and expenses (since, when renting the depreciable property for lease, the landlords, as a rule, are depreciation deductions, the date of recognition of which in tax accounting is the last number of each month - n. 3 of Article 272 of the Tax Code of the Russian Federation, revenues from leasing property should be recognized in tax accounting monthly).
Material prepared
Professionals
AKG "INTEREXPERTIZE"
Signed in print
02.03.2005
"Financial newspaper. Regional edition", 2005, N 9

Publication date: 02/19/2016 13:41 (Archive)

Revenues received by persons from passing or selling real estate are subject to tax on personal income tax.
For citizens living in the Russian Federation more than 183 days per year, such income is subject to the tax rate

13%.

In relation to citizens who received the income under consideration and were in the Russian Federation less than 183 days A year, the tax rate is applied in the amount of

30%.

If you have passed the real estate to individuals who are not individual entrepreneurs, or sold real estate that you have owned less than three years You need to independently reflect the received income in tax Declaration on personal income tax ().

Upon receipt of income from the delivery or sale of real estate, the tax declaration on the income tax on individuals () must be submitted no later than

April 30

The year following the year of receiving such income into the tax authority at the place of residence. And no later

July 15

of the same year to pay the amount of tax in the budget in the tax declaration.

Responsibility (Article 119 of the Tax Code of the Russian Federation):
Inspection in the tax declaration established by the legislation entails the penalty of a fine of 5% of the tax amount paid to be paid, but not more than 30% of the specified amount in the declaration and at least 1,000 rubles.
In case activities individual It is systematic in order to further use for profit (income), such activities can be recognized as an entrepreneurial and an individual must register as an individual entrepreneur without the formation of a legal entity.
State registration of an individual as an entrepreneur is carried out in the manner prescribed by Article 22.1 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration legal entities and individual entrepreneurs. "
An individual entrepreneur carries out activities and pays taxes in accordance with the chosen tax system. The exercise of entrepreneurial activities without state registration as an entrepreneur provided for:
- tax liability in the form of a penalty of a fine of 10 percent of income obtained during the specified time as a result of such activities, but not less than 40 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
- Administrative responsibility in the form of a fine in the amount of five hundred to two thousand rubles. Part 1 of Article 14.1 of the Administrative Code of the Russian Federation).

In addition, in the presence of lease agreements and payment documents, the taxpayer-landlord has the right to attach their copies to the tax declarations submitted to the tax authority in the statement. The income obtained by an individual is a landlord in the form of rent (including income in the form of compensation for utility bills), is the object of taxation of personal income tax. At the same time, the landlord is not entitled to take into account for tax purposes, the costs associated with the payment of utility payments on this apartment (the Ministry of Finance of the Russian Federation dated 17.05.2010 N 20-14 / 4/050989).
Thus, if the income from the surrender of the apartment in the hiring was received in 2015, then no later than

April 30, 2016

It is necessary to provide a declaration in the tax authority. Pay tax is not later

How to legally rent a residential premises for rent?

There are two ways to pay for income tax received from rental of residential premises:

1. To submit a tax return on the year and pay for income tax (NDFL) at a rate of 13%, no later than April 30, the next year following the year in which the appropriate income was obtained.
2. 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 the responsibility for failure to provide the tax return, for evading tax payments, 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 the 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.

The main responsibility of the tenant in accordance with Art. 614 of the Civil Code of the Russian Federation is the timely depositing of the rent for the use of property in size and the timing provided for by the lease agreement.

The rent is set in the form:

• defined in the solid amount of payments made periodically or at the same time;
• the established share of the products obtained as a result of the use of rented property, fruits or income;
• providing a tenant of certain services;
• transfer by tenant to the landlord due to the treaty of things in the property or for rent;
• the arrangement of the tenant caused by the cost of improving leased property.

In the lease agreement, the parties may provide for various combination of listed forms of rent or other forms of rental. Most often, the rent is set by the parties to the lease agreement in the form of solid payments made periodically or at a time.

Under the lease agreement, several objects can be transmitted immediately, while the rent can be established both for all transferred property for rent as a whole and for each object separately. According to the author, it is preferable to install a rent for each leased object separately, which will avoid possible disagreements between the parties to the contract.

The delivery time is determined by the contract, and the parties may provide for any order of its introduction: monthly, quarterly, once a year, by making a pre-payment or delayed payment.

The size of the rent may vary by agreement of the parties in the deadlines provided for by the Treaty, but not more often than once a year, which is established by paragraph 3 of Art. 614 of the Civil Code. At the same time, the size of the rent may vary both in the direction of increasing and towards the decrease.

The tenant has the right to demand a renal reduction in the case of:

• if, due to the circumstances, for which it does not respond, the conditions for the use provided by the lease agreement, or the state of property deteriorated significantly;
• if the landlord is violated overhaul property courted;
• if the landlord has not warned the tenant about the rights of third parties to the property at the conclusion of the lease agreement.

In the event of a significant violation by the tenant, the landlord, guided by the landlord, guided by paragraph 5 of Art. 614 of the Civil Code of the Russian Federation, it is entitled to demand early submission of rent in the lessor-established period. At the same time, the landlord is not entitled to demand early making rent for more than two times in a row.

Rental accounting for the lessor. If the provision of property for rent is for the landlord the main activity, the rent coming from the tenant, according to Art. 249 Tax Code of the Russian Federation will refer to income from sales. Recall that the main activities are determined by the charter of the organization, where most often the delivery of property for rent is provided as a type of activity.

If the organization applies the accrual method provided for by Art for recognition of income and expenses. Art. 271 and 272 of the Tax Code of the Russian Federation, then in accordance with paragraph 1 of Art. 271 Tax Code Revenues are recognized in the reporting (tax) period in which they took place, regardless of the actual receipt of funds, other property (works, services).

For organizations providing a systematic basis for a temporary use fee and (or) temporary possession and use of their property, costs for such activities in accordance with PP. 1 p. 1 Art. The 265 Tax Code of the Russian Federation will be recognized by the costs associated with production and implementation.

The lease agreement may be provided for an uneven rental schedule. In this case, revenues in the form of rental payments are recognized as tax accounting, taking into account the principle of uniform recognition of income and expenses, regardless of their actual payment. At the same time, the monthly conclusion of acts of services rendered under the lease agreement for the purposes of conducting tax accounting Revenues in the form of rental payments is not required. Such a position is set forth in the letters of the Ministry of Finance of Russia dated 17.04.2007 No. 03-03-06 / 1/248, from 06.02.2007 No. 03-03-06 / 1/59, from 10.11.2006 No. 03-03-04 / 1 / 752.

Providing property for rent may not be the main activity of the organization. For example, if a production organization leases temporarily not used equipment or premises, for it, the provision of property for rent will not be the main activity. In this case, income from the delivery of property for rent on the basis of paragraph 4 of Art. The 250 Tax Code of the Russian Federation will be recognized as non-deactive income.

For non-realization income from the delivery of property for renting the date of income, the date of settlements is recognized in accordance with the terms of the contracts of contracts or the presentation of the taxpayer of documents serving the basis for the work of settlements, or the last day of the reporting (tax) period (clause 4 of Article 271 of the Tax Code of the Russian Federation) .

The costs of the maintenance of the property transferred under the Treaty (including depreciation on this property) are included in the composition of non-engineering expenses in accordance with paragraphs. 1 p. 1 Art. 265 NK RF.

Accounting for rental payments at the tenant. Rental payments for leased property for income tax purposes relate to other expenses related to production and implementation (PP. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

For documentary confirmation of expenses on the payment of rental payments, documents are required in accordance with the requirements of the legislation of the Russian Federation, including a lease agreement, an act of acceptance and transfer of rented property, documents confirming the payment of rental payments in accordance with the requirements of the Civil Code of the Russian Federation. At the same time, the monthly conclusion of acts of services rendered under the lease agreement for the purposes of documentary confirmation of costs in the form of rental payments is not required. This statement is true, unless otherwise follows from the transaction conditions. Such a position is set out in the letter of the Ministry of Finance of Russia of 09.11.2006 No. 03-03-04 / 1/742. In addition, the letter says that rental plates Available in other expenses subject to the use of leased property for entrepreneurial activities.

The costs that are conditionally permanent (including utility payments) for income tax purposes may be taken into account in that month in which documents confirming these expenses are obtained, provided that such an order is reflected in the organization's accounting policy (PP. 3 . 7, Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Such a position is set out in the letter of the Ministry of Finance of Russia from September 6, 2007 No. 03-03-06 / 1/647. According to the author, you should choose the moment of accounting for expenses in the tenant tax policy.

If the rental agreement provides an uneven schedule of rental payments, the costs of paying rental payments are recognized as tax accounting, taking into account the principle of uniform recognition of income and expenses regardless of their actual payment. The monthly conclusion of acts of services rendered under the lease agreement is not required. This position is confirmed by the letters of the Ministry of Finance of Russia dated 17.04.2007 No. 03-03-06 / 1/248, from 06.02.2007 No. 03-03-06 / 1/59, from 10.11.2006 No. 03-03-04 / 1/752 .

Often, the parties conclude a preliminary contract for renting buildings until the landlord is executed by the landlord. SFNS specialists in Moscow in a letter from 05.10.2006 N 20-12 / 87641 noted that the preliminary lease agreement does not contain the main signs of the lease agreement established by the Civil Code of the Russian Federation (the transfer of the landlord (owner) to the leaser of the property for temporary possession and Using the fee), so such an agreement can not be considered a lease agreement concluded in accordance with the legislation of the Russian Federation. Consequently, the costs carried out in accordance with such a contract cannot be taken into account for rented property purposes. Output for the tenant in this situation can only be replacing the qualifications of payments under the preliminary lease agreement with rental payments for payments for the purchase of property rights by the tenant - the lease law on the future lease agreement.

According to the letter of the Ministry of Finance of Russia dated July 12, 2006 No. 03-03-04 / 2/172, the legislative consolidation of the mandatory registration of rights to immovable property and transactions with it determines only the rights and obligations of the Parties under the Agreement and has non-taxable targets. The lack of state registration of rights under the lease agreements does not affect the procedure for accounting for the amount of rental fees when calculating the income tax. Applying this letter is risky enough, since further it says that the costs of contracts not concluded in the prescribed manner cannot be taken into account in reducing the tax base for the income tax as documented not confirmed costs.

According to the emails of the Ministry of Finance of Russia dated 17.02.2006 No. 03-03-04 / 3/3, from 12.07.2006 No. 03-03-04 / 2/172 and from 01/03/2005 No. 03-03-04 / 1/325 if in accordance with paragraph 2 of Art. 425 Code of the Russian Federation Terms of the contract are distributed for the period from the moment the lease object is transferred to the potential tenant, then rental payments for registered or under state registration Agreement are made to reducing the tax base for the income tax from the moment of receipt of the facility to use.

If the lease agreement does not disseminate its conditions for past periods, then expenses in the form of rental payments for this period cannot be taken into reducing taxable profits from the moment the transfer of such property. The resolution of the FAS of the North-West District dated 21.04.2006 in case No. A56-24327 / 2005, it was said that the accounting of rental payments in expenditures in order to tax return is not associated with the presence of state registration of the lease agreement. The resolution of the FAS Far Eastern District dated February 14, 2007 No. F03-A59 / 06-2,5389 states that violation of civil law standards does not affect the taxation, since it does not provide for the availability of the cost of the reality of the lease agreement, but only economic substantiation is required.

According to paragraph 9 of the information letter of the Presidium of the RF data from 16.02.2001 N 59 "An overview of the practice of resolving disputes related to the application of the Federal Law" On State Registration of Rights to Real Estate and Transactions with Him "Agreement on the Agreement of Rental Resumption of the Rental Rental Treaty Also subject to state registration. However, in the WFNS of Russia in Moscow dated 12.04.2006 N 20-12 / 29001, it is stated that the agreement of the parties to the main lease agreement on the change in the value of the rental for real estate is not attributed to the current legislation to the act Changes of rights to this property and the value of the rent is not a condition, with the failure of which a real estate lease agreement may be considered nonconnected.

In accordance with the letter of the Ministry of Finance of Russia dated 05.08.2005 No. 03-03-04 / 4/4, rent payments made on the basis of an additional agreement of the parties to resolve the amount of rent specified by them in the lease agreement are subject to inclusion in other expenses in accordance with PP. 10 p. 1 Art. 264 of the Tax Code of the Russian Federation, subject to their validity and confirmation by relevant primary documents after the state registration of the specified agreement.

The expenses of the tenant in the form of a rent under a contract for a period of less than a year, including during the prolongation of this contract for a period of less than a year, can be taken into account for the purpose of income tax. If the lease agreement of real estate, concluded for a period of less than one year, is prolonged for a period of less than a year, the specified lease agreement does not require state registration. At the same time, the contract can be extended by concluding a new contract or automatically on the basis of the initial contract at the end of the lease term in the absence of a statement of one of the parties to refuse to extend the contract. Such a conclusion is confirmed by paragraph 10 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 16.02.2001 N 59, which was indicated earlier. Such a point of view is set out in the WFNS of Russia in Moscow of October 18, 2006 N 20-12 / 92230. The term "prolongation" of the lease agreement is set forth in this letter, and it can be applied to tax purposes.

If the lease term in the contract is not determined and the contract is considered to be concluded indefinitely, then in accordance with the WFNS of the Federal Tax Service of Russia in Moscow of June 22, 2006 N 20-12 / 22181, this lease agreement concluded for an indefinite period in state registration does not need , and the expenses of the organization under the contract for renting a premises concluded in established by law order can be taken into account for income tax purposes.

Suppose the organization rents non-residential premises Under office on the basis of a prisoner for 11 months. The lease agreements, according to which the Agreement is considered to be renewed under the same conditions indefinitely. After the expiration of the lease term, the tenant continues to use the premises, and the landlord does not mind it. Can the organization take into account the costs of rental For tax purposes after 11 months without registration of the lease agreement? The answer to this question is given in the Ministry of Finance of Russia dated 04.04.2009 No. 03-03-06 / 1/241, which states that the expenses of the organization under the lease agreement concluded in the procedure established by law can be taken into account for income tax purposes.

If the lease agreement provides for the obligation of the tenant to pay for actually consumed utilities and communication services, the tenant takes into account the costs of the costs associated with the payment of utility payments related to the premises (buildings) obtained for rent, as well as to the means of communication used by the tenant in its activities. These expenses should be documented by the accounts exhibited by the landlord of the energy supply organization or telecom operator and reflecting the actual supply of energy (water) or the provision of telephone services. Such an extremely dangerous for the tenant position is set out in the letter of the Ministry of Finance of Russia dated January 30, 2008 No. 03-03-06 / 2/9. The only solution to this problem is the mediation qualifications of the contract.

And the last thing you need to say. Do not forget that according to Art. 288 of the Civil Code Accommodation in residential industrial production houses is not allowed. In a letter of the Ministry of Finance of Russia dated 10.11.2006 No. 03-05-01-04 / 310, it was noted that the placement by the owner in the residential building owned by him, institutions, and organizations are allowed only after the translating of such a premises into non-residential, i.e. The apartment cannot be used as an office until it is removed from the residential foundation. Consequently, rent payments do not reduce the tax base for the income tax.