To pay taxes or to buy the patent at the time the apartment for rent?
08 january 2017, 21:26
In the last year or two, many owners officially give shelter to rent considering the purchase of a patent. Tax rate of 6% on a simplified form, let alone 13% personal income tax, landlords seem to be very large. Therefore, the patent system is growing interest from property owners. So what is a patent how to buy it and also what are the main advantages and disadvantages of this form of taxation tells in his new article, the lawyer Oleg Sukhov.
The patent system of taxation. The grounds for obtaining a patent.
A patent is a Latin word. In Russian language it is translated as open clear or obvious. Though actually this term has several meanings one of which is widely used in tax law.
In particular, Chapter 26.5 of the Tax Code of Russia defines in some detail the patent system of taxation PSN. If you do not go into the details of the essence of SPE is that the individual entrepreneur, PI is a periodic payment of taxes becomes the state for a fixed fee patent to conduct a certain activity.
All of these species are listed in Chapter 26.5. OF THE TAX CODE. These include the leasing hiring residential and commercial property villas land plots owned by the individual entrepreneur on the property right.
Therefore, in order to obtain a patent, you must have the property you intend to lease and to register as an individual entrepreneur. Registration of IP in Russia is not way too much difficulty. The myths about the difficulties in the preparation of this status spread firms and professionals who provide these services to the population.
For registration need a passport, a notarized application for registration in form No. Р21001 introduced by the order FNS of Russia from January 25, 2012 N MMV-7-625 and the payment order about state duty payment. Further, all documents are delivered to the tax office and after five days, you can get the Certificate on the state registration of the physical person as the individual businessman.
The cost of acquisition of IE as well low. The size of the state duty for registration of IP is 800 roubles and notary services will cost from 200 to 800 rubles.
Patent costs and acquisition.
Now, with respect to a patent for the delivery of housing for rent. Here for it you will have to pay much more. Articles and 346.50 346.51 of the tax code, you can display the formula by which the state
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