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Which documents the PI can confirm the exemption from tax on property of natural persons

Question - answer - Legal advice 10.07.2018 at 09:08

Question - answer - Legal advice


applying the simplified taxation system or the unified tax on imputed income may be exempt from tax

the property of individuals on the basis of documents confirming

the actual use of property for business

activities. This conclusion is contained in the letter of FNS of Russia from July 3, 2018

, # BS-3-21/4425@ "On review of appeals". Such documents,

for example, there may be contracts with customers and suppliers, payment

documents showing receipt of income from business

activities. In some cases this can be documents in which

registered address of a particular room as reception venues-break away

of goods or the place of work of employees of the taxpayer.


operates independently, without the involvement of employees,

according to the FTS, to approve use of premises can

contracts, documents, business correspondence with contractors, where

the object is referred to as a shop, office, production workshop,

the address for delivery of goods, etc.

the Tax authorities reminded that when

use STS or UTII entrepreneur is entitled to apply the tax

the benefit of property tax of physical persons, only if it is

the owner of the property and uses it in the business

activities (section 3 of article 346.11, par. 2 clause 4 of article 346.26, article 400

the Tax code). The procedure of granting tax benefits

this tax provided in article 407 of the tax code.