Chernivtsi: All who have tenants waiting tax
Citizen – the landlord who rents the apartment, house, room etc to rent or sublet, residential lease or sublease to another citizen responsible for the calculation and payment of the tax to incomes of physical persons in the budget. Features of calculation and taxation of income from providing property for rent, residential lease set out in article 170 of the Tax code. The landlord, who rents an apartment to individuals and is not an entrepreneur, every quarter, within 40 days you must accrue and pay tax on thodi individuals at the rate of 18% and a 1.5% military duty. The amount of earned income paid during the year tax and accrued tax liabilities on the results of this year are recorded by the lessor in the annual tax return. Such Declaration shall be filed before may 1 of the year following the reporting in tax inspection at the taxpayer. It should be noted that notaries, in the case of notarization of the contract of lease, are required to send information on such contract to the appropriate authority of the fiscal service at the address of the lessor. Recall that from 1 January in Ukraine started the campaign on Declaration of incomes of individuals. All those in favor of last year received at least some income in addition to wages, will be obliged to declare it. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
