Евгений Шелест
ArturVerkhovetskiy / Depositphotos.com
Соответствующие разъяснения содержатся в письме Департамента налоговой и таможенной политики Минфина России от 27 ноября 2018 г. № 03-04-05/85652. Финансисты напомнили, что ведение предпринимательской деятельности без постановки на учет в налоговой инспекции в качестве ИП влечет взыскание штрафа в размере 10% от доходов, полученных в течение ведения такой деятельности без регистрации. При этом штраф не может быть менее 40 тыс. руб. (п. 2 ст. 116 Налогового кодекса). В отдельных случаях при сдаче в аренду помещений деятельность физлица могут признать предпринимательской и доказать это в судебном порядке.
Непредставление декларации по форме 3-НДФЛ в налоговую инспекцию по месту учета влечет взыскание штрафа в размере 5% от не уплаченной в срок суммы налога за каждый полный или неполный месяц начиная со дня, когда декларация должна быть представлена. Но размер штрафа ограничен 30% указанной суммы и не может быть менее 1 тыс. руб. (п. 1 ст. 119 НК РФ).
Нужно ли декларировать доходы от сдачи имущества в аренду если квартира сдается на сутки? Узнайте из материала «НДФЛ с доходов физических лиц от сдачи имущества в аренду» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Финансовое ведомство отметило, что с полученных доходов арендодатели обязаны заплатить НДФЛ по ставке 13%, если физлицо является резидентом Российской Федерации. Налог необходимо уплатить не позднее 15 июля года, следующим за годом получения дохода. А представить декларацию – не позднее 30 апреля (п. 4 ст. 228, п. 1 ст. 229 НК РФ). Добавим, что обязанность физлиц по самостоятельному исчислению и уплате налога прописана в подп. 1 п. 1 ст. 228 НК РФ.
Напомним, что налоговые инспекторы в составе комиссий могут проводить рейды для выявления случаев сдачи в аренду квартиры без уплаты НДФЛ.
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Статья предоставляет читателям широкий спектр фактов и аргументов, что способствует обсуждению и более глубокому пониманию обсуждаемой темы.
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Я не могу не отметить стиль и ясность изложения в этой статье. Автор использовал простой и понятный язык, что помогло мне легко усвоить материал. Огромное спасибо за такой доступный подход!
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Я чувствую, что эта статья является настоящим источником вдохновения. Она предлагает новые идеи и вызывает желание узнать больше. Большое спасибо автору за его творческий и информативный подход!
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Я оцениваю широту покрытия темы в статье.
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Автор предоставляет разнообразные источники для более глубокого изучения темы.
Hello there! I could have sworn I’ve visited your blog before but after going through many of the articles I realized it’s new to me. Regardless, I’m certainly delighted I found it and I’ll be bookmarking it and checking back regularly!
Я оцениваю объективность автора и его способность представить информацию без предвзятости и смещений.
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Автор представляет аргументы с обоснованием и объективностью.
Я хотел бы отметить глубину исследования, представленную в этой статье. Автор не только предоставил факты, но и провел анализ их влияния и последствий. Это действительно ценный и информативный материал!
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Я просто восхищен этой статьей! Автор предоставил глубокий анализ темы и подкрепил его примерами и исследованиями. Это помогло мне лучше понять предмет и расширить свои знания. Браво!
Hello, I enjoy reading all of your article post. I wanted to write a little comment to support you.
Статья содержит информацию, подкрепленную примерами и исследованиями.
Читателям предоставляется возможность самостоятельно рассмотреть и проанализировать информацию.
Мне понравился четкий и структурированный стиль изложения в статье.
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Спасибо за эту статью! Она превзошла мои ожидания. Информация была представлена кратко и ясно, и я оставил эту статью с более глубоким пониманием темы. Отличная работа!
Это позволяет читателям самостоятельно сформировать свое мнение и оценить представленные доводы.
Я оцениваю четкость и последовательность изложения информации в статье.
Я оцениваю объективность и непредвзятость автора в представлении информации.
Я хотел бы выразить свою благодарность автору этой статьи за исчерпывающую информацию, которую он предоставил. Я нашел ответы на многие свои вопросы и получил новые знания. Это действительно ценный ресурс!
Это помогает читателям самостоятельно разобраться в сложной теме и сформировать собственное мнение.
Everyone loves it whenever people get together and share ideas. Great website, keep it up!
Читателям предоставляется возможность самостоятельно изучить представленные факты и сделать информированный вывод.
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Я восхищен тем, как автор умело объясняет сложные концепции. Он сумел сделать информацию доступной и интересной для широкой аудитории. Это действительно заслуживает похвалы!
Статья содержит анализ плюсов и минусов разных решений, связанных с проблемой.
Важно отметить объективность данной статьи.
If some one needs expert view on the topic of blogging and site-building afterward i advise him/her to pay a visit this webpage, Keep up the pleasant job.
Статья основана на объективных данных и исследованиях.
When some one searches for his necessary thing, so he/she wishes to be available that in detail, therefore that thing is maintained over here.
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Эта статья — источник ценной информации! Я оцениваю глубину исследования и разнообразие рассматриваемых аспектов. Она действительно расширила мои знания и помогла мне лучше понять тему. Большое спасибо автору за такую качественную работу!
Полезно, что автор предоставил разные точки зрения на обсуждаемую тему.