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Newsletter March 2018
Dear Readers, In the new edition of our newsletters, we have compiled an overview of recent changes in the field of labor, administrative and tax law. For your questions the experts of our company are at your disposal.
1. Renting a flat for an employee coming from another city (or from abroad) is exempt from the personal income tax
In the letter as of 17.10.17 №ГД-4-11/20938@ the Federal Tax Authority clarified that the revenues in form of use of a rented flat paid for by the employer are tax exempt.

The exemption applies, if and only if the reason for renting a flat lies in the conditions of work, i.e. it is a prerequisite for the appropriate fulfillment of the work function.
2. An explanations demand from the tax authority does not equal to a discovery of a tax offence
In the letter as of 21.02.2018 №СА-4-9/3514@ the Federal Tax Authority took position on this issue and clarified that in case of under-declaration as well as in case of false statements in a tax declaration the taxpayer has in its disposal a period of 5 days from receipt of the explanations demand in order to avoid tax sanctions – by way of paying the outstanding tax amount together with the interest rate.
3. More clarity in the rules for filling out as well as for the filing of property tax return
In the letter of the Federal Tax Authority as of 14.03.2018 N БС-4-21/4786@ the particularities of filling out and filing the tax returns for the companies property tax were dealt with in detail (the forms were adopted by the order of the Federal Tax Authority as of 31.03.2017 N ММВ-7-21/271@).

The letter clarified in particular on the residual value issue. In case there are many immovable property items which comprise a sole inventory object in the accounting, then the residual value of each of the immovable property items shall be calculated, based on the square share of each.
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