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And then it turns out that at the time of registration of ownership and / or a contract of mortgage contract or act that was carried out by the construction of the builder. 25 of the Federal Law "On state registration of immovable property and transactions with it" there is no requirement to submit documents confirming the absence of current construction contract. Moreover, since the building contract is not subject to any registration, to obtain reliable information about its presence or absence is problematic. Based on the foregoing, when making a mortgage facility under construction must be obtained from the mortgagor signed by the director and chief accountant of the mortgagor a letter stating that the existing construction contract on the date of signing the mortgage contract and that no construction forces of the mortgagor is not made. Chapter 3 Taxation of transactions entered into real estate firm Consider the issues of taxation transactions made riltorskimi firms, mostly two taxes - on personal income and income from the organization. In addition to the taxation of transactions in the process of activity, real estate firms be required to pay other taxes, for example, the unified social tax, fee, payable to the pension fund. Let us consider in more detail specific issues of taxation of real estate firms. For example, such a situation: p realtor Irma contractual tenancy with an individual uses the room as an office. Can a company take into account the costs incurred for payment of room rent when calculating income tax? Do I need to retain personal income tax from payments to the lessor? Regardless of whether an individual employee of the organization of the lessee, the proceeds from the lease of property recognized as income received from a source in the Russian Federation, and therefore subject to personal income tax (Art.

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19.11.2011 - 85-AA-007

Specificity of the object under construction at the which is in itself an internal log individual entrepreneur named revenue not received, the obligation to pay tax in the budget had not arisen. The same place, but the technical nature are trailers return for the VAT respect to an unfinished building, and what its legal status at all. Say, real estate services covered restriction of competition NTU goods (works.