Avoiding an individual from paying taxes It should also be remembered that for the avoidance of a natural person from taxes and provides for criminal liability (Art. 198 of the Criminal Code). The grounds for a criminal case arose when a citizen does not pay any more than 100 000 rubles for a period within the three fiscal years in a row, provided that the proportion of unpaid taxes for that period exceed 10% of the total tax payable (not the transaction, and all the grounds for the entire period), or just over 300 000 rubles independently from any conditions. If the tax authorities will identify the circumstances suggest that a criminal offense, then the court for the recovery of tax penalties and back taxes, they will not apply (Clause 3 of Article. 108 Tax Code). In the ten days of identifying such circumstances, they should send the available materials in the police department to address the criminal case. Authority of the Interior will check the material submitted and only in case of detection of signs of crime decide to institute criminal proceedings. In this case, the question of the guilt of the citizen with a crime under Art. 198 of the Criminal Code the court will decide, again by considering the evidence presented. If a criminal case is denied, then this does not preclude the tax authority the right to continue to pursue their recourse to the court for collection of tax penalties, fines and back taxes. Typically, for delivery of apartments for rent citizens enjoy the services of real estate agents. However, the latter not included in the list of organizations required to report to tax authorities information relating to the registration of taxpayers (Article 85 Tax Code). Consequently, they should inform the Tax on contracts of employment apartments. Another thing is that tax themselves can obtain this information in a field tax audit of Realtors. But in terms of legislation of this information will not be sufficient for the prosecution of employment-Chairperson of not paying personal income tax. Documents and other evidence (ad in the newspaper about the surrender of the apartment, calls enemies, neighbors hotline) showing the entry in relation to civil employment contract (or the desire to enter into such a relationship), do not prove the receipt of income, with whom he had not tax. Need a document confirming the actual receipt of funds in a certain amount (receipt, postal order, payment). Note that individuals (not businesses) who rent apartments are not recognized by tax agents in relation to the owner of the apartment. Consequently, the law does not require them to either withhold the tax from the amount of payment or report to the tax that the employment-chairman received income in a certain amount. Receive a "chain letters and management agencies in apartment buildings. The tax authorities require them to "lay" all the owners of the houses that rent apartments for rent, for the full program - report all passport details, address, apartment, job, phone, and even information about relatives. This response to this requirement is clearly illegal tax service as established by the Tax Code duty (!). They refer to Clause 1, Article. 31 Tax Code, and scare the tax and administrative fines for failure to submit information. Paragraph 1 of Art. 31 Tax Code enumerates the rights of tax authorities, including the right to require the taxpayers and tax agents of the documents in the forms established by public bodies and local authorities, are the basis for the calculation and payment (retention and transfer) of taxes, fees and proof of correct calculation and timely payment (retention and transfer) of taxes, fees. Forms of these documents must be approved by Russia's Finance Ministry, unless a different procedure for their approval does not provide the Tax Code (Section 4 of Art. 31 Tax Code). Forms a document by which manages multifamily building an organization would like to report on Potamia tenants rent apartments there, and the duties of such organizations to keep track of these apartments and to inform the tax authorities. Therefore, the responsibility for failure to submit information required for tax control under Art. 126 Tax Code and Art. 15.6 Administrative Code of the RF, to such organizations can not be applied.