On face if the condominium rents out the room
the Main activity of the CMF is to implement functions that provide the implementation of the rights of co-owners to possession and use of the common property of the co-owners that proper maintenance of an apartment house and pridomovoj territories, facilitating co-owners in obtaining housing and other services appropriate quality at reasonable prices and fulfillment of their obligations related to the activities of the Association (under the law of Ukraine of 29 November 2001, No. 2866-III "About the Association of apartment owners"). The law stipulates that the objects, which belong to the common property of an apartment house may, by resolution of the General meeting to be handed over for use, including the terms of the lease to individuals and legal entities. In this case provides that funds received by the Association as a result of the lease of ancillary facilities and other common property of an apartment house forming the revenue part of the condominium. According to the norms of the Tax code of Ukraine, subject to certain PP. 133.4.1 p. 133.4 article 133 of the Code requirements, for non-profit organizations that are not payers of the profit tax, can be attributed, in particular, condominiums. For-profit organizations prerequisite is the use of their revenues (profits) solely to Finance the cost of their maintenance, implementation of objectives (goals, objectives) and directions. Thus, entered in the register of nonprofit institutions and organizations condominiums do not pay income tax on any income received by them within the framework of statutory activities, provided that such income (profit) is used by nonprofit organizations exclusively for financing the cost of their maintenance, implementation of objectives (goals, objectives) and activities specified in its constituent documents and the distribution of income among founders (participants), members of such organizations, employees, members of management bodies and other related persons. Clarification provided by the letter of the SFS of Ukraine from 21.03.2016 G. N 6053/6/99-99-19-02-02-15. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
