Finansy27-05-2008 rent inflation adjust Lessors of non-residential premises for retail organizations will pay a single tax on imputed income (UTII). About this Ministry of Finance said in his letter. If before the tax is automatically started to pay only the tenants who signed a contract with the landlord, it is now proposed to extend this rule and those who provide services to deliver the premises. In addition, they will need to file quarterly return. Transition from conventional taxation to UTII complicate the lives of the owners of commercial properties, said the source Bigness.ru, assessor of audit and consulting company "1C: Accounting and Trade (ICE), Oleg Gulst. Help: Unified tax on imputed income - a tax on certain types of entrepreneurs, whose income is not fixed in the process of sale is not reflected in the primary documentation. Tax base in the form of imputed income is determined by the estimated average, based on indirect evidence.
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