- Proof of income from the rental of apartments will be advertising, the number of properties registered on the audited individual, the payment purpose on the bank statement - said lawyer, managing partner of the law firm TAX COMPLIANCE Mikhail Begunov. - If the tax authorities have sufficient grounds to believe that the activities on the rental of objects are carried out on a systematic basis, charges of arrears in taxes on the amount of income received will not be avoided.
The limitation period for bringing the taxpayer to liability is three years from the moment of committing the violation. By the way, you will have to pay not only the tax, but also penalties and fines for late payment. According to Mikhail Begunov, the penalty is 20% of the tax, or 40% if it's proved that the owner has deliberately evaded the payment.
- If the owner hasn't paid taxes for three years in a row, and the total amount of debt exceeds 900,000 and this amount exceeds 10% of all his taxes, he could face criminal liability," added Mikhail Begunov. - It can be a fine of 200 to 500 thousand, a fine equal to the salary received for a period of 18 months to three years, compulsory labor and even imprisonment for up to three years