Is it possible for individuals to rent out an apartment to an organization? Deal nuances

In order for the money to go into the budget, you must fill out the payment order correctly. Otherwise, the money will not be credited to the correct account and will be counted as another payment or classified as unknown. The rules for filling out a payment order are prescribed in Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. You will find a sample of filling out the 2021 personal income tax payment form below.

Filling rules

The payment order is divided into fields, each of which has a number. Unique numbers are fixed in Regulation 383-P. Let's consider a sample of filling out the personal income tax payment slip 2021 and the rules for filling out the values ​​of the main fields of this document, which most often raise questions.

• Field No. 16. Enter the name of the recipient. When the payment is intended for the Federal Tax Service, then in addition to the name of the branch or department of the regulatory body, the abbreviated name of the Federal Treasury body should be indicated.
• Field No. 18. The type of operation is indicated - in the case of payments, the operation means the transfer of money on the basis of an order and the code “01” is always entered.
• Fields No. 19, No. 20 and No. 23. The value of the details is not indicated if the bank does not have special requirements for completion.
• Field No. 21. Here you should indicate the order of payment in accordance with the provisions of Art. 855 of the Civil Code of the Russian Federation. When paying personal income tax, code 5 “Other payments not specified in the paragraphs above” is entered.
• Field No. 22. Designed to indicate the UIP code. It is almost always set to “0”. You will only have to fill in a specific digital value if the Federal Tax Service specifies the UIP in its request for the transfer of taxes.
• Field No. 101. Characterizes the payer status. There are more than 20 of them, but when paying personal income tax, the following are used: “01” - if the tax is paid by a legal entity; “09” - if the tax is paid by an individual entrepreneur; “02” - if the tax is paid by an organization/individual entrepreneur as a tax agent.
• Field No. 102. Payer checkpoint. Organizations that have separate divisions transfer the calculated and withheld amounts of personal income tax, both at their location and at the location of each of their separate divisions (clause 7,226). Federal Tax Service specialists (letter dated 10/14/16 No. BS-4-11 / [email protected] ) note that in the case where each separate division of an organization is assigned a separate checkpoint, a payment order for the payment of personal income tax indicating this code must be issued for each such a separate division. Moreover, this procedure also applies in the case when the registration of several separate divisions is carried out in accordance with clause 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of them.
• Field No. 104. BCC is indicated. Approach this field with special attention, because if you make a mistake in this code, taxes (penalties and fines) may be credited to a completely different type of payment. In 2020, you will need the KBK code for personal income tax 18210102010 011000110. It is the same for paying personal income tax on wages and benefits, and for paying personal income tax on dividends. When calculating personal income tax on resident dividends, a rate of 13 percent must be applied. If you pay profit to a non-resident, then calculate the tax at an increased rate - 15 percent.
• Field No. 105. Indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) in accordance with the All-Russian Classifier of Territories of Municipal Formations (OKTMO). If the payment is made on the basis of a declaration, you can take the code directly from it.
• Field No. 106. Basis of payment. The full list of possible designations is specified in clause 7 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N.
• Field No. 107. As required by the new rules for filling out personal income tax bills, formulated in the Letter dated June 11, 2019, in this field the company indicates the period for which taxes are paid, and the current month is entered. The full list of possible designations is specified in clause 8 of Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107N. If it is impossible to determine the period, “0” is set. The taxpayer will have to generate several separate settlement documents with different indicators of the tax period, in a situation where the legislation on taxes and fees provides for more than one deadline for payment of tax payments and specific tax payment dates are established for each deadline. For example, in accordance with paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, the following payment deadlines are established for personal income tax: no later than the last day of the month in which payments were made when paying the taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay to an employee.
• no later than the day following the day of payment of income to the taxpayer - when paying all other income, including wages to employees, income in kind. In particular, the LLC transfers personal income tax no later than the day following the day of transfer of dividends.

Is it possible to rent?

The Civil (Civil Code) and Labor Code (TC) of the Russian Federation provides such an opportunity.

Important. Article 671 of the Civil Code of the Russian Federation establishes that residential premises are rented to a legal entity on the basis of a lease agreement or other similar agreement.

In this case, the rent is paid by the organization (company), but the apartment can only be used for citizens.

Pros and cons of the deal

The property owner will feel the following advantages of a transaction with a legal entity:

• long-term agreement, because the organization is not interested in constantly looking for new options and tries to conclude a long-term agreement;
• stability of payment , which is controlled by the organization’s accounting department;
• almost complete elimination of fraud with the correct approach to checking the constituent documents before concluding an agreement and especially during state registration of the document;
• simplification of resolving controversial issues through the court, because the legal entity will not disappear anywhere.

A significant disadvantage is found in the case when the rented apartment is used for accommodation of business travelers, i.e. actually becomes a hotel. Frequent changes of tenants may not please the neighbors, which means unnecessary claims and complaints.

Of course, not entirely conscientious owners see the disadvantage in the fact that it is impossible to hide real income from renting out an apartment, because... all payments are made strictly according to the agreement, but for a law-abiding citizen this is rather a plus that simplifies the payment of taxes.

Deal nuances

When renting out an apartment to an organization, the following nuances of the transaction can be highlighted:

1. The premises are rented out under a lease agreement concluded between an individual (lessor) and a legal entity (tenant). The organization may ask to conclude another agreement for the temporary use of the apartment.
2. If the agreement is concluded for a period of more than one year, then it is subject to state registration (clause 2 of Article 609 and clause 2 of Article 651 of the Civil Code of the Russian Federation). For shorter rental periods, registration is not required.
3. The organization is required (clause 1 of Article 230 of the Tax Code of the Russian Federation) to keep records of income paid to an individual. At the request of the apartment owner, she charges and transfers personal income tax to the budget.
4. The apartment is transferred to the tenant under the Transfer Certificate in accordance with Article 655 of the Civil Code of the Russian Federation.

Important. The law does not limit the tenant's choice. It may be a private company, a government organization or company, a military unit, etc.

When renting out an apartment to military personnel, it is necessary to take into account that the agreement has an established, military form, and prepayment is not provided.

Filling out when paying penalties

If you have received a request from the tax authority to pay penalties for personal income tax, fill out the payment form a little differently. A sample payment order for personal income tax penalties in 2021 will help you fill it out.

In field No. 22, enter the UIN value specified in the request. If there is no UIN code, enter 0 in the field. In Field No. 106, enter “TR” (which means “requirement”). Use the following wording of the basis for payment:

Penalties for personal income tax based on the request of the tax authority dated ______ No. ___.

How to draw up a contract correctly?

Important. The lease agreement must be drawn up in writing (clause 1 of Article 609 of the Civil Code of the Russian Federation) with the signature of the parties and the seal of the organization.

The document provides:

• complete information about the landlord and tenant;
• apartment address;
• rental period;
• rent amount;
• payment order.

The condition of the premises, the presence of furniture and equipment is recorded in the Transfer Certificate. The contract can reflect:

• responsibilities of the parties for maintaining the premises, incl. for repairs;
• as well as the procedure for paying utility bills;
• a separate clause sets out the conditions for early termination of the agreement.

The fundamental issue is the use of the rented premises. that the contract stipulate who has the right to live in the apartment (permanent residence of an employee with his family, temporary residence of employees before purchasing permanent housing, accommodation of business travelers, etc.).

It is advisable to stipulate the composition of residents, i.e. maximum number of residents. It is advisable to indicate the need to agree with the landlord on changes in the composition of residents.

When concluding a contract, the following documents will be required:

• identity card of an individual;
• document confirming ownership;
• certificate of TIN (it must be included in the document);
• certificate of state pension insurance;
• bank details of the parties.

Important. If the owner is registered as an individual entrepreneur, then a document confirming his registration is additionally provided, as well as a copy of the decision on the transition to a simplified taxation system and an extract from the Unified State Register of Legal Entities.

Budget classification codes for personal income tax transfers

Renting on a business trip

Many people are interested in whether it is possible to rent an apartment from individuals on a business trip. Yes, but there are some nuances.

Is it possible for an employee to rent housing from an individual?

An employee of an organization has the right to rent residential premises at his own discretion with compensation for expenses in accordance with the collective agreement and regulations (Article 168 of the Labor Code of the Russian Federation and Clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749). The maximum amounts of compensation for accommodation without taxation are stipulated in clause 3.Article 217 of the Tax Code of the Russian Federation and are:

• for Russian cities – 700 rubles/day;
• for business trips abroad – 2500 rubles/day.

To legally rent an apartment on a business trip, you must conclude a Residential Tenancy Agreement with its owner. The document is drawn up in written form, and handwritten, printed or typed versions are allowed. It is important that it reflects:

• full personal data of the landlord and tenant, indicating the details of identity cards (passports);
• type of residential premises (apartment, room, house) and its address;
• rights and obligations of the parties;
• rent and terms of its payment;
• duration of the contract, length of stay;
• date of document preparation.

Important. The agreement is drawn up in 2 copies.

Registration and notarization are not provided.

To complete the document, it is enough to present passports of both parties.

However, the tenant is recommended to check the document confirming the right to dispose of the premises (property) and the presence of other tenants.

In practice, another option is possible: living in a rented apartment. It can be removed by the organization where the seconded employee of another company is sent.

In this case, the tenant issues a receipt for payment for accommodation in the rented premises, having received cash.

When to pay

Payment of the tax must be made no later than one working day following the day the income is issued (Clause 6, Article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee was given the appropriate funds.

Therefore, if on the same day you transfer personal income tax from the salary for the previous month and from vacation pay for the current month, then you need to fill out your payment order for both salary and vacation pay (letter of the Federal Tax Service dated July 12, 2016 No. ZN-4-1/ [ email protected] ).