Any citizen can file a complaint with the Federal Tax Service if he discovers that tax legislation has been violated, as well as in some cases the Code of Administrative Offenses and the Criminal Code of the Russian Federation. You can complain about the inaction of the tax authorities, about entrepreneurs operating without a cash register, about the decision on an audit conducted by the Federal Tax Service, etc. The appeal must be made in writing. In this article we will look at how to file a complaint with the tax office about illegal business.
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How to inform the tax office that your neighbors are renting out an apartment and not paying taxes
If the fact of illegal rental of an apartment is established, you can act in several ways. A complaint about the violation should be filed with the housing authority, which must contact the owner and verify the fact of receiving illegal profits. If the department is inactive, you should contact law enforcement agencies.
The check is carried out by the district police officer, the results are communicated to the person who filed the application.
If foreigners rent housing, you can write an application to the migration service department. If a violation of sanitary standards is recorded in a neighboring room, a statement should be sent to Rospotrebnadzor.
The main body responsible for checking tax evasion is the tax service. You can write a statement regarding the fact of gray rental of an apartment to the local branch of this body. A complaint to the tax office is submitted in the prescribed form, at the place of registration. The document can be submitted by one tenant or several. The authorized body is obliged to verify the fact of violation of tax laws and punish the owner in accordance with established legislation.
What sanctions are imposed on individuals who rent out an apartment illegally?
As mentioned earlier, the fact of illegal residence of tenants is very difficult to prove. But still, if there is indisputable evidence of this fact, plus the tenants are constantly making noise or the apartment is rented on a daily basis, then you should complain to the tax service.
If there is evidence of an offense on the part of an individual, the following sanctions may be applied to him:
- imposition of a fine;
- performing forced labor in accordance with the law;
- seizure;
- imprisonment for a period prescribed in accordance with the Criminal Code of the Russian Federation.
Of course, we must remember that these are extreme measures and their use does not occur in all cases.
In cases where neighbors renting an apartment are making a lot of noise, before you complain anywhere or think about how to evict them, you should try to solve the problem peacefully through negotiations.
This method will help save the nervous system of residents and money, without which not a single trial can proceed.
Basic moments
Sometimes illegal profit-making from rentals bothers neighbors, not only as law-abiding citizens, but also directly as residents of an apartment building. Noise, unsanitary conditions and other reasons prompt neighbors to solve the problem by resorting to extreme measures.
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Note! The owner can dispose of his property at his own discretion. But if the owner decides to lease the property to third parties, he must not only pay the tax on time, but also control the tenants.
The apartment next door has turned into a brothel, what should I do?
Oddly enough, in our lives there are people who are ready to turn their residential premises, which they own as property, into a brothel. This fact occurs only because of the opportunity to earn large sums of money in a short time.
In this case, neighbors must fight this fact without fail.
The authorities involved in protecting the rights of citizens have been listed above. The fight should only be waged together with other neighbors.
In this situation, you need to complain not only about extraneous noise coming from the apartment, but also about the possibility of other citizens being in the company of dubious individuals and the possibility of acquiring various kinds of diseases.
How to prove guilt
Before filing complaints with one of the authorities, you must have confirmation that the apartment may be rented out illegally. In cases where daily rental or rental by foreign citizens is carried out, it is clear that there is most likely no corresponding rental agreement.
In other cases, proving a violation of the law is very problematic. To conduct an audit, evidence of violation of tax laws is required. The basis for it may be a complaint from tenants, but such cases are extremely rare.
If migrants live in the apartment, the migration service will deal with the issue. She will carry out all the required checks and forward the violations to the relevant authorities.
Note! Neighbors can contact law enforcement or tax authorities, who must respond to the complaint and conduct an inspection of the owner.
What evidence is needed
If the apartment is rented out for long-term rent, then proving such a fact is problematic. However, this does not prevent you from contacting the listed authorities with a request to carry out an inspection of your neighbors’ housing. The result of the visit of authorized employees will be the involvement of Federal Tax Service employees in further work.
Note!
If there is a suspicion that the apartment is rented by the day, then photo or video recording is allowed, which will help identify different people staying in the apartment for a day. How to inform the tax office about the illegal rental of an apartment in this case? It is enough to attach information from the police or a printout of photographs to the complaint, which show the frequent appearance of new guests.
What consequences does illegal rent have for the owner?
If a violation of tax legislation was revealed as a result of an audit, the owner will face proceedings with the tax authority. The main preventive measure is a fine. If the profit was received on a particularly large scale, the owner may be brought to criminal liability.
Penalty tax sanctions are provided in the following cases: if the owner has not filed an income tax return in a timely manner, if the owner is not registered as an entrepreneur, if no income tax has been deducted.
In case of non-payment of the tax fee, a fine of the tax amount is provided in the amount of twenty to forty percent. If the deadline for filing an income tax return is missed, a fine of five percent is provided.
Criminal liability in the form of arrest, forced labor or imprisonment is provided for in the event of receiving illegal profits on a large or especially large scale. Income obtained illegally in the amount of more than ninety thousand rubles is considered large. Illegal income over three hundred and fifty thousand rubles is especially large.
Note! If the owner voluntarily pays all taxes in full, he may be released from liability.
Even if the owner was not punished or paid a minimal fine, the very fact of inspections will take enough time and effort to continue to carry out illegal actions in the future. In some cases, this is quite enough for the peace of mind of neighbors.
Punishment and fine
The tax service may impose a fine on the apartment owner. Among the reasons:
- lack of individual entrepreneur status;
- the citizen does not pay taxes on the profit received;
- a declaration reflecting the facts of receipt of income is not provided.
If the amount of income received from illegal activities is classified as large - from 900 thousand rubles and more than 10% of taxes on the amount have not been paid, or especially large - from 4.5 million rubles in the absence of paid taxes in the amount of at least 20%, then a criminal case may be initiated against the owner.
Liability is determined depending on the financial damage caused to the state.
How the state fights gray rent
For homeowners, there are two legal options for making a profit from renting out real estate: purchasing a patent or paying a tax fee of thirteen percent of the amount.
Purchasing a patent costs sixty thousand rubles. The owner may be provided with an installment plan to pay for it. The benefit of acquiring a patent for the owner is exemption from paying property taxes.
Some owners are taking measures to legalize their rental income. Others, although legally, evade full tax liability. For example, they deliberately reduce the rental amount.
Tax authorities receive and consider complaints from residents of apartment buildings. Explanatory work is also being carried out. Residential buildings contain information about the rules for renting out apartments and warnings about sanctions if illegal actions are detected.
In order for the lease to be formalized in accordance with the law, the owner must enter into an agreement with the tenants in the prescribed form, timely submit an income statement and pay a tax fee.
Activities that are carried out without drawing up an agreement are considered illegal. The contract is drawn up for a period of one year. If the lease period exceeds twelve months, it must be re-registered.
Not only is the landlord responsible if illegal activity is discovered, the tenant must register temporarily at the place of registration of the rental housing. If this was not done, he will also be held liable according to the rules established by law.
Temporary tax evasion will entail significant material costs on the part of the owner if the fact of non-payment of tax is discovered. Inspections will take a lot of time and effort from the owner. The tenant will also be responsible for illegal occupancy.
If the fact of a gray lease is discovered, all participants in the illegal transaction will suffer to one degree or another. If the tenant is forced to move out during the inspections, the money paid for accommodation will not be returned.
Note! The conclusion of an agreement allows both the tenant and the owner to protect their rights in court.
Evidence base
It is not difficult to prove the fact that unauthorized persons are living in the apartment.
This is done by contacting the local police officer, who, during a visit to the apartment, will check the documents of all residents. Plus, the testimony of neighbors and other residents of the apartment building will confirm this.
If a complaint against tenants is related to their antisocial behavior, as evidence, attachments to the application, you can provide written testimony from the residents of the house , a certificate with information about all calls to the police, orders from the sanitary and epidemiological service about violating the maximum level of silence and polluting common areas.
It is more difficult to prove the fact of illegal rental housing and the fact that the owner received money for it. Receipts for the transfer and receipt of money can serve as proof. But tenants and the owner rarely write receipts to protect themselves.
Evidence can be provided by the testimony of a person who directly saw the transfer of money for renting an apartment.
How to write a complaint that neighbors are renting out housing
In order for an application to be accepted for consideration, it must be completed correctly. A sample complaint is provided by the body to which the application was submitted.
Regardless of the authority to which the complaint is filed, the following must be indicated:
- name of the body to which the document is submitted;
- personal and passport data of the applicant;
- the essence of the appeal.
It is necessary to describe the reason for the application in as much detail as possible and provide information about illegal activities. If there is evidence of any kind confirming a violation of the law, it must be attached to the complaint.
Note! If the complaint is filed by several neighbors, it is necessary to indicate the personal and passport details of each person who applied.
How to make a complaint correctly and where to send it
When the question arises: neighbors are renting out an apartment illegally, where should I complain?
First, you should contact other residents who live in the immediate vicinity. Perhaps you are not alone in your problem. If you decide to start a fight, then you will have to draw up a written complaint containing the following points in the text:
- The name of the person to whom the complaint is being submitted.
- Your contact details, address, phone number (if several people are applying, then indicate the details of all applicants).
- Description of the problem, a detailed statement of all the facts of violation of the rules of living in the house.
- Information about the tenants of the rented living space (when they were found out) and the owner.
- Confirmation of these facts, that is, evidence of violations.
- Date and signature (signed by all applicants, preferably with a transcript of the signature).
When writing a complaint, refrain from making assumptions and getting personal, state only the facts, this way you will avoid the label of a gossip - an envious person with the corresponding attitude of officials.
After talking with the owner or contacting the HOA, housing complex, housing cooperative, the violations of peace and order did not stop, which means the next step will be the following government bodies:
- district commissioner;
- in case of unsatisfactory work of the district police officer - the district prosecutor's office;
- tenants do not have registration or even have citizenship of another state - Migration Department (police unit);
- management of Rospotrebnadzor when establishing unsanitary conditions, if the actions of persons cause discontent of others;
- in the event of damage to your home, a sample application to the court can be found on the Internet, but for an effective appeal it is better to resort to qualified legal assistance to draw up a claim.
By working together we can achieve great results. As practice shows, collective appeals do not go unnoticed.
Actions of government structures
Since rental relations are mostly in the shadows, the budget is missing a large part of taxes. Therefore, the authorities are fighting shadow schemes, counting on the support of conscious citizens.
For this procedure the following are provided:
- hotlines in supervisory authorities, where you only need to send an anonymous message, and the verification mechanism will be launched;
- the ability to apply directly with a written application.
The authorities make it clear to the citizen that legally owned property will be protected only if they take reciprocal actions - pay taxes. Otherwise, the tenants may become his problem, but no one will rush to the rescue. They will accuse you of committing illegal acts.
Not everyone can afford to live in comfortable conditions in their own home, so urban residential real estate must also meet the conditions of comfort. Achieving such quality is only possible if all residents are willing to comply with the rules of cohabitation. To avoid conflicts among neighbors, it is necessary to respect the interests of others, and when placing tenants, raise the issue of maintaining order, fixing it in the contract.
The neighbors let the tenants in, but they are migrants
In advertisements for the rental of residential real estate, one often comes across the phrase “I will rent only to Russians.”
What kind of discrimination based on nationality? There is no discrimination here. People who respect the interests of their neighbors will not allow a whole camp of migrants to settle nearby. As a rule, citizens of the former Soviet republics, as well as immigrants from the Celestial Empire, prefer to live in extremely cramped conditions, in large groups, to save money.
If you are unlucky and similar companies have settled in your neighborhood, which are also disturbing the order, do not hesitate, report this to the appropriate place:
- To the police department - the Migration Department (the presence of migrants in most cases is illegal, they will not only be evicted from their ill-fated home, but also forcibly expelled from the country).
- To the sanitary and epidemiological station if insects or rodents appear on you or others living in the house.
After inspection by the supervisory authority, the owner of the premises will have to carry out a thorough cleaning.
How can you evict tenants from a rental apartment?
When illegal tenants poison the lives of neighbors, they begin to attempt to evict the “poisoners.” What to do in such a situation?
As mentioned earlier, if those living near you are “illegal immigrants”, they will be dealt with by the relevant police department for migration issues. They will be deported and are unlikely to be able to return.
It is extremely difficult to evict fellow citizens from the premises. This process is carried out only after a court decision has been made.
In order for the decision to be positive, it is necessary to attach to the statement of claim as much evidence as possible of violation of the rules of residence, namely:
- copies of complaints from residents of the house to the HOA or management company, to the district police officer and copies of responses;
- copies of reports drawn up during emergency calls to the police;
- notifications or lists of attachments in registered letters by which the owner of real estate is notified of all violations;
- copies of SES conclusions on the condition of the home and others.
The law provides for the possibility of eviction of citizens renting housing if the plaintiff proves the fact of mismanagement of housing, non-compliance with the rights and legitimate interests of neighbors, violation of the rules for the use of residential premises, as well as rules for the maintenance of common property.
You need to know that when housing is provided by the municipality, eviction awaits not only the people actually living, but also the tenant himself.
