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Company / Laws

Whether advocates to apply the NAP in respect of income from delivery of premises in rent?

Question - answer - Legal advice 24.07.2019 at 14:02

Question - answer - Legal advice

2019 in accordance with the Federal law from November 27, 2018 No. 422-FZ in Moscow, the Moscow and Kaluga regions, as well as in the Republic of Tatarstan conducted an experiment on the application of special tax regime – "a Tax on professional income" (letter of the Ministry of Finance of Russia from may 24, 2019 No. 03-11-11/37596). Explain that, subject to limitations specified by law, a lawyer who receives income from renting (hiring) residential premises, may apply the special tax regime "Tax on professional income" in respect of income from renting (hiring) residential premises. Recall that the income from legal activities are not subject to tax NAPs.