Are you renting an apartment illegally without paying taxes? IFTS

Are you renting an apartment illegally without paying taxes? IFTS

Are you renting an apartment illegally without paying taxes? IFTS

Instances remain unknown, the owner of the apartment does not pay taxes. If the tenants are noisy, then the neighbors begin to suffer. All this leads to a violation, followed by punishment under the articles of the Russian Federation.

Renting an apartment is a risk

Illegal activity is punishable by liability based on the legislation of the Russian Federation. The homeowner has a number of other problems:

1. A fine for illegal renting out housing on a large scale, or criminal liability.
2. Damage to property. If there is no concluded agreement with tenants, then it will be impossible to prove guilt in damage to furniture or equipment. Compensation cannot be claimed.
3. Punishment also awaits the landlord, who, without notifying the owner, rented the apartment to third parties or organized a brothel or brothel in the premises.

Rental taxes

When the owner of an apartment rents out his living space, he has certain responsibilities. First of all, he must conclude a contract (maximum - five years).

If the lease lasts more than one year, then the agreement must be registered without fail.

Of course, we must not forget that you need to pay tax on income from renting an apartment. This is where VAT is used. The amount of such tax is thirteen percent of the total amount.

If an individual unregistered person rents an apartment, then he is obliged to pay a state tax of 13% of the profit that he receives from tenants.

It is mandatory to file a tax return and indicate your income received for the year from renting the premises.

If the apartment is rented not to an individual, but for example to an organization, then this legal entity withholds 13% of personal income tax and transfers tax to the budget immediately upon payment of monthly income.

1. If you are an individual, but registered as an individual entrepreneur, but the tax will be slightly less. There are two options here:
2. You need to apply for the simplified simplified taxation system with the object of taxation "income" and pay six percent of the amount received.
3. Or you can buy a patent under the patent taxation system and pay a fixed amount per year. This amount will not depend on how much money you received from renting out housing.

Responsibility

In certain cases, it is difficult to bring the owner to liability, because there is no evidence of the transfer of money to him. Usually, the owners begin to invent stories that a relative or close acquaintance is renting the house. And of course, he does not take money from him.

It is also quite difficult to hold the resident liable, because you need to know about the period of residence in the house.

Either party should be aware that illegal actions are subject to punishment. So, you need to figure out what kind of fine threatens in 2018 for the illegal renting of an apartment.

You can get jail time for illegal renting. But beyond that, liability can be criminal or administrative.

Fines

The verified fact of illegal renting of housing is always unpleasant, especially for the owner, since he decided not to pay taxes.

He will have to pay tax for the entire lease term, penalties under Article 75 of the Tax Code of the Russian Federation and another fine - twenty percent of the total amount.

According to Article 122 of the Tax Code of the Russian Federation, the amount of the fine can double if the violation was intentional or committed repeatedly. You will also have to pay a fine for not submitting income declarations. The size will be from 5 - to 30%.

Criminal liability

Article 198. The Criminal Code of the Russian Federation provides for punishment for illegal rental of housing. If the debt exceeds three hundred thousand rubles, then the amount of the fine will range from 100 to 300 thousand.

In addition to financial liability, an arrest can be made for up to six months or an order for forced labor can be issued.

If the apartment is expensive, and the owner receives more than 1,500,000 rubles a year, but does not pay tax, then he can be imprisoned for a period of 3 years.

Where to apply for illegal renting of housing?

Many people ask this question and do not get a reliable answer. There are several options to consider here:

1. If tenants make noise or otherwise cause discomfort, then you do not need to immediately complain to the police or the Federal Tax Service. To begin with, it is worth trying to talk with the tenants and explain their dissatisfaction.
2. Talk to the owner of the apartment.
3. If the first two points did not help, then you can call the house manager. He will check the documents related to the lease.
4. Contact the HOA or housing cooperative.
5. Call the precinct and he will check the legality of the lease transaction. If it turns out that housing is rented illegally, then the information is immediately sent to the Federal Tax Service.
6. Write an application to the court.
7. Leave a complaint with the Federal Tax Service.
8. Contact the migration service if the apartment is rented by illegal immigrants of the Russian Federation.

How to rent an apartment legally?

In order for the transfer of housing to be rented legally, you must follow the following rules:

1. You can get consent from neighbors, or get consent from the owner if the premises are not privatized.
2. Be sure to sign a lease agreement.
3. Make your tax payments on time.
4. After receiving the money, file a declaration.
5. Don't forget receipts. From whom the money was received and in connection with what.

Citizens who own several residential properties often provide it to third parties for living on a lease basis. The reasons for the absence of an agreement between the owner and the tenant are extremely simple - no one knows about the source of income, therefore, there is no need to provide a declaration and pay tax.

But, no one thinks about the existing types of liability for the illegal rental of an apartment. The government is very actively working on laws that can bring the lease of real estate out of the shadows, and among tenants you can often meet unscrupulous people or even scammers.

How to find out that neighbors are renting an apartment illegally?

Renting out an apartment can be illegal for several reasons:

• tax evasion (Article 199 of the Criminal Code of the Russian Federation);
• disturbing the peace of the surrounding residents (loud music, showdown, drunken companies, garbage, etc. - Articles 6.3., 6.4., 20.1 of the Code of Administrative Offenses).

The fact of illegal renting of an apartment can be confirmed by: a regular change of tenants, the arrival of several different people during the day, the constant movement of migrants. The latter come to work, so they huddle in apartments with fairly large companies.

Some citizens, in order to earn a lot of money, even rent apartments in accordance with the hourly regime, that is, residential property essentially becomes a brothel. It is better to fight this phenomenon collectively. In this case, one can refer to the noise, the regular arrival of suspicious persons and the risk of getting various diseases.

When can I complain about a neighbor for illegally renting an apartment?

The tax service will definitely not leave a complaint without attention if it is filed by the tenant himself. But, in practice, such situations are very rare.

The most serious problem for neighbors is the provision of an apartment for daily rent. What should the victims do?

1. Stock up on evidence of illegal renting of housing, for example, find several witnesses who are ready to confirm the arrival of new citizens, loud music, drunken festivities.
2. Submit an application or complaint to the relevant authority.
3. Fix the dismantling of tenants in the entrance or on the landing (if any).

A statement (especially a collective one) from dissatisfied neighbors is the basis for an audit, as a result of which it can be concluded that there is / is not the fact of delivery and the legality of the procedure.

Where to complain?

The choice of instance to complain about neighbors for illegally renting an apartment is directly related to the essence of the problem:

1. It is possible and necessary to call the police for every fact of debauchery or other disturbance of peace. Conducting explanatory conversations about immoral behavior, regular drinking of alcoholic beverages and illegal rental of housing is the responsibility of the district police officer.
2. You should write a complaint to Rospotrebnadzor if temporary visitors violate the sanitary regime: they litter the apartment and common areas.
3. It is advisable to apply to the migration service if citizens from friendly republics have become neighbors in the stairwell. The specialist must go to the place and check the legality of their presence and the availability of a document allowing them to temporarily stay on the territory of the Russian Federation.

If the neighbors have evidence of illegal rental of housing, then a complaint can be made against a specific citizen - the owner.

Where to complain about the illegal rental of an apartment in Moscow?

Providing housing to third parties without proper registration is an illegal act. In the capital of our country, renting apartments is a very common and profitable business.

A neighbor or the tenant himself (for example, in the presence of a conflict situation) can submit an application to the tax authority (at the place of registration of the owner of the apartment). The complaint can be accompanied by receipts for the transfer of money on account of the monthly fee, receipts for the purchase and repair of various household items, utility bills, etc. A citizen can personally come to the tax office and submit a package of documents or send papers by mail.

Moscow attracts everyone with good wages and great opportunities. Among the guests of the capital you can often meet migrants from other countries. They prefer to settle in large companies (in order to save money), which often disturbs the peace and comfort of their neighbors. In such a situation, you should visit the Moscow Migration Service, which will find out the legality of the stay of foreigners and the purpose of their arrival.

All cases of non-compliance with the regime of the day and other violations of peace should be reported to the district police officer or the police should be called.

How to prove and what evidence is needed?

The tax service specialist, who went to check on the complaint, seeks to find an agreement on the provision of square meters to a third party and prove that the relationship has a material basis. If it was not the tenant who came with the complaint who had the document, then it would be very difficult to achieve the desired result. You can act independently or involve the precinct. Representatives of the law usually act as follows: they pay a visit, collect information about a potential employer through their “sources”, etc. After establishing the fact that outsiders are in the apartment, the tax inspectorate begins to collect evidence indicating that the relationship is compensatory, that is, it finds out how much profit the landlord receives. In accordance with paragraph 12 h. 1 Article. 31 of the Tax Code of the Russian Federation, the owner of the property and the tenant may be invited to give evidence. The landlord may also be a suspect if a criminal case has been opened against him (for example, Article 198 of the Criminal Code of the Russian Federation).

Art. 51 of the Constitution allows every citizen of the Russian Federation not to provide information confirming the illegality of their behavior, as well as a spouse or close relative.

There are other sources of evidence of illegal renting of housing:

• the tax service, when conducting an audit of the institution, found that the head partially or fully compensates some of his subordinates for the rental of housing, and the employee himself makes the settlement with the landlord, without tax deduction;
• self-appeal of the employer (for example, after the next unspecified increase in the monthly fee).

The Migration Service can evict foreigners only on the basis that the latter do not have the necessary documents and permits. The option is relevant if the living space is occupied by migrants, and the only purpose of the neighbors is the congress of tenants.

What to do

Tenants living in an apartment illegally often cause various inconveniences to their neighbors. In the event of a similar situation, you should, first of all, contact the chairman of the HOA or the management company. Here you can find the contact details of the property owner and try to solve the problem amicably. If this option does not give the desired result, then you need to visit the district police officer. The essence of the complaint can be different: debauchery, immoral behavior, loud music, etc.

If the above methods did not have the desired effect, then you can start writing complaints for illegally renting an apartment to various structures:

• to the district prosecutor's office;
• to the migration service (it is advisable if the tenants do not look like law-abiding foreigners);
• to Rospotrebnadzor if the behavior of tenants does not comply with sanitary standards;
• to the court if the illegal renting of neighbor's housing has led to damage to personal property.

In the case of providing real estate to third parties in accordance with the daily regime, the following procedure should be followed:

1. Fixing the fact of regular visits to housing by outsiders (video filming, testimonies, visitor register, etc.).
2. Calling the police for every manifestation of illegal behavior (loud music, noisy feast, etc.).
3. Collection of a sufficient amount of evidence necessary to apply to the appropriate authority (depending on the type of guests and their behavior).

Sometimes it happens that girls leading an immoral lifestyle become neighbors. You can try to resolve such troubles amicably with the owner of the property (perhaps he did not know about the type of activity of the tenant) or contact the district police officer.

Consequences

Renting out real estate is often aimed at generating additional income. Currently, scammers and swindlers who want to profit from an inexperienced landlord are very active.

The most popular types of scams are:

1. Releasing a rented apartment without the consent of the owner. The situation is very relevant if the owner has moved to another region and rarely comes to his hometown. An unscrupulous tenant simply provides housing to other people for profit, but no one knows who they will turn out to be.
2. Criminal actions with real estate on the basis of forged documents.

You can protect yourself from such tenants by signing an employment contract containing personal information about a citizen, his place of permanent employment, etc.

It happens in a different way: the necessary papers are drawn up, the terms and amounts are agreed, the owner regularly pays visits. It would seem that there should not be any difficulties ... But, no one is immune from damage to property. Even if the apartment was rented without furniture, windows, plumbing, chandeliers, etc. can be damaged. You can save property with the help of insurance and the act of acceptance and transfer, which is drawn up upon delivery of housing.

It is possible to negotiate with a responsible and conscientious tenant, but four-legged and feathered roommates are another pitfall of providing an apartment to third parties on a lease basis. You can try to protect yourself from such a problem by describing the restriction in the contract.

Failure to submit a declaration that includes the amount of income received from the rental of housing may result in the imposition of fines, penalties, and in some cases criminal prosecution.

Punishment and fine

Types of liability for illegal provision of housing for rent:

1. Recovery of unpaid tax.
2. Penalty for late repayment (Article 75 of the Tax Code of the Russian Federation).
3. Penalty for ignoring the requirement to draw up and submit a tax return (Article 119 of the Tax Code of the Russian Federation) from 5% to 30%, but not less than 1 thousand rubles.
4. The penalty for violating the deadlines for making tax payments (Article 122 of the Tax Code of the Russian Federation) varies from 20% to 40%, depending on whether the citizen did it intentionally or not.
5. Criminal prosecution if the unpaid amount exceeded 600 thousand rubles for 3 consecutive financial years. Art. 198 of the Criminal Code of the Russian Federation defines the following types of punishments: a fine from 100 to 300 thousand rubles or involvement in public works for up to 1 year or arrest for up to six months.

Non-payment of taxes and lack of registration allowing entrepreneurial activity, in some cases, may result in prosecution in accordance with Art. 177 of the Criminal Code of the Russian Federation and 116 of the Tax Code of the Russian Federation.

Getting additional profit from renting out housing without any obstacles requires taking into account and observing the following subtleties:

• if real estate is subject to shared ownership, then it can be provided to third parties as part of a lease only after obtaining a written consent certified by a notary;
• in order to protect yourself from various risks and avoid any type of liability, the landlord must draw up an agreement and register it with Rosreestr in accordance with Art. 651 of the Civil Code of the Russian Federation;
• draw up and submit an income declaration to the tax office, pay taxes on time and live in peace.