During carrying out personal receptions of citizens and telecommunication sessions "the hot line" arrives a significant amount of questions which concern an order of the taxation of the income from residential real estate leasing.
The order of payment of a tax on the income of the natural persons, received from granting real estate in rent, is defined by item 9.1 of Art. 9 of the Law of Ukraine of 22.05.03 No. 889 "About a tax on the income of natural persons" to which it is established that the tax agent of the taxpayer - the lessor when charging the income from granting in rent of real estate (housing, buildings, constructions and the earth) is the tenant. The object of the taxation is defined proceeding from the size of the rent specified in the lease contract, but not less minimum sum of rent payment for full month of rent.
In case the tenant is the citizen who isn't the subject of business activity, the person responsible for charge and payment of a tax in the budget, the lessor is. It is obliged to add and pay independently for 40 calendar days following reporting quarter, the sum of a tax on the income of natural persons of 15% of the sum of gained income. Also it is obliged to provide for the first quarter of the next year the declaration on the income taking into account all sum of gained income in a year and to pay the final sum of a tax following the results of a year.
The lease contract of real estate is subject to the notarial certificate, thus the notary is obliged to send information on such contract to tax authority on the main residence of the taxpayer - the lessor. In case of violation of such form or a way of submission of data the notary bears the responsibility established by the law for violation of an order or terms of submission of the tax reporting.