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On what amount the tax authorities can fine individuals for the delivery of housing without paying personal income tax

Question - answer - Legal advice 12.12.2018 at 14:17

Question - answer - Legal advice


explanations are contained in the letter of Department of tax and customs

the policy of the Ministry of Finance of Russia dated 27 November 2018 № 03-04-05/85652.

the Financiers are reminded that doing business without

the statement on the account in tax inspections as individual entrepreneurs shall entail the recovery of

the penalty of 10% of the revenues received during such

activities without registration. The fine may not be less than 40 thousand

RUB (item 2 of article 116 of the Tax code). In some cases, when letting

the rental activities of physical persons can accept

business and prove it in court.


Declaration under the form 3-NDFL to the tax authorities at the place of registration shall entail

the recovery of a fine in the amount of 5% of the overdue tax amount for

each complete or incomplete month from the day when the Declaration shall

to be submitted. But the fine is limited to 30% of the specified sum and

can be less than 1 thousand RUB (clause 1 of article 119 NK the Russian Federation).


the office noted that the income received landlords are required

to pay personal income tax at a rate of 13%, if the natural person is a resident

of the Russian Federation. Tax must be paid no later than 15 July of the year

following the year of income. And submit a Declaration –

later than April 30 (paragraph 4 of article 228, paragraph 1, article 229 of the tax code). We add that

the obligation of individuals for independent calculation and payment of tax

prescribed in sub. 1 section 1 of article 228 of NK of the Russian Federation.