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In what period the taxpayer to the USN needs to take into account the Deposit for last month rent

Question - answer - Legal advice 29.03.2019 at 11:15

Question - answer - Legal advice


received by the taxpayer to the USN for the last month of the lease,

recognized as income and should be considered when calculating the tax base for

this tax in the period received. The tax Department has made of such

the conclusion by results of consideration of the complaint of the taxpayer.

this information is published on official site FNS


since under the terms of a lease of property

an advance count for the last month of rent, according to

the taxpayer, the payment shall be considered in determining

the tax base for the USN in the period for which he was paid. However,

FNS of Russia dismissed the appeal of the taxpayer and upheld

assessed during on-site tax check taxes, penalties and fines.


Russia stated that the results obtained from the tenant provides advance

economic benefits in future periods. Thus, these amounts should

be taken into account in the period received. Add taxpayers to the USN

uses the cash method of accounting for revenues and account for cash

the day of their receipt (paragraph 1 of article 346.17 of the Tax code).