of May 16, 2013 No. ED-4-3/8777
About the direction of the letter of the Ministry of Finance
The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 12.04.2013 No. 03-11-09/12205 concerning use of patent system of the taxation.
Valid counselor of state of the Russian Federation 3 classes D. V. Egorov
LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
of April 12, 2013 No. 03-11-09/12205
The department of tax and customs and tariff policy considered the letter on procedure for use of patent system of the taxation and proceeding from information containing in the letter the following gives.
According to the subitem 3 of Item 8 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) subjects of the Russian Federation have the right to establish the size potentially possible to receipt of annual earnings by the individual entrepreneur concerning the business activity specified in the subitem 19 of Item 2 of the specified article of the Code depending on quantity of the isolated objects (areas).
According to the subitem 19 of Item 2 of article 346.43 of the Code the patent system of the taxation can be applied by the individual entrepreneurs performing business activity in the sphere of rendering services in leasing (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right.
Thus, the size potentially possible to receipt of annual earnings by the individual entrepreneur by the specified types of business activity can be differentiated depending on quantity of the objects or the area of objects leased (for rent).
According to Article 606 of the Civil code of the Russian Federation (further - the Civil Code of the Russian Federation) according to the lease agreement (property hiring) the lessor (lessor) shall provide to the lessee (employer) property for a fee in temporary ownership and use or in temporary use.
By article 607 Civil Code of the Russian Federation it is determined that the parcels of land and other isolated natural objects, the companies and other property complexes, buildings, constructions, the equipment, vehicles and other things which do not lose the natural properties in the course of their use (inconsumable things) can be leased.
In the lease agreement the data allowing to establish definitely the property which is subject to transfer to the lessee as object of lease shall be specified. In the absence of these data in the agreement the condition about the object which is subject to transfer to lease is considered not approved by the parties, and the relevant agreement is not considered the prisoner.
As appears from article 671 Civil Code of the Russian Federation, according to the employment contract of premises one party - the owner of premises or person (lessor) authorized by it - shall provide to other party (employer) premises for a fee in ownership and use for accommodation in it. The premises can be provided to legal entities in ownership and (or) use on the basis of the lease agreement or other agreement.
The isolated premises suitable for permanent residence can be subject of the employment contract of premises: apartment, apartment house, part of the apartment or apartment house (Item 1 of article 673 Civil Code of the Russian Federation). The employment contract of premises is signed in writing (article 674 Civil Code of the Russian Federation).
Thus, the quantity of the objects leased (for rent) is determined based on the lease agreements (hiring) signed by the individual entrepreneur - the lessor (lessor) with specific lessees (employers).
I. V. Trunin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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