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- Rich and unknown: The Federal Tax Service has taken on unemployed landlords in Moscow
Rich and unknown: The Federal Tax Service has taken on unemployed landlords in Moscow
Owners of housing, commercial premises and transport without official sources of income found themselves in the tax zone of attention. There are 154 thousand able-bodied Muscovites in the field of view of the Federal Tax Service, who own movable and immovable property, but do not have confirmed official incomes. The tax authorities emphasize that this is not a one-time campaign, but a continuation of systematic work to bring citizens' income "out of the shadows." By the end of 2025, almost 64 thousand residents of the capital, who were previously considered unemployed, were forced to officially declare their incomes. This made it possible to additionally attract more than 9 billion rubles in taxes and insurance premiums to the budget. ""Izvestia" has been investigating what tools the tax service uses to "fatten" unscrupulous taxpayers.
Who is at risk
First of all, the attention of the tax authorities is focused on individuals — owners of residential and commercial real estate, whose official income does not correspond to the volume of their property. Conventionally, such owners can be divided into two categories. The first is completely informal landlords,"a source in the tax authorities of the capital told "Izvestia".
— They rent apartments, rooms, apartments, offices, warehouses, shops or parking spaces without submitting declarations, registering an individual entrepreneur or self-employed status, — explained the interlocutor of the editorial office. — Payment in such cases is often made in cash or by transfers to personal bank cards.
The second category, according to her, is the so—called light gray owners. Formally, they have already legalized their activities, but they can only show a portion of their income. For example, the contract specifies a reduced rental rate, and the remaining amount is transferred in cash or by verbal agreement or a system of offsets.
For regulatory authorities, this group may be more transparent: data on real estate, the status of a self-employed or individual entrepreneur, declarations and registered objects are already contained in state information systems. It remains to compare the official information with the actual economy of the facility.
The most notable cases may include owners of several apartments and apartments in new residential complexes, investors purchasing real estate for subsequent rental, as well as owners of premises on the ground floors of houses, in shopping and office centers. In the case of renting a commercial property by a legal entity or sole proprietor, the tax service usually has more opportunities for verification. Contracts, acts, payment orders and accounting statements of the tenant allow you to compare the actual payments with the declarations of the owner, an individual. If discrepancies are identified, additional personal income tax, penalties and fines for previous periods are possible.
"With significant volumes and regular nature of operations, regulatory authorities may raise the issue of signs of entrepreneurial activity and the need to pay insurance premiums," the tax inspector noted.
How the procedure is built
First, the owner can receive a notification in the taxpayer's personal account or a letter with a proposal to clarify the source of income or voluntarily resolve the situation. The message may contain information about the presence of several real estate objects in the absence of data on income from their use. In this case, the citizen will be reminded of the need to pay taxes on rental income and will be asked to file a 3-personal income tax return for past periods or apply for a suitable tax status, for example, self-employed or sole proprietor.
If there is no answer or the information raises additional questions, it is possible to call the commission on the legalization of the tax base. At such a meeting, the taxpayer may be provided with the information available to the department: a list of facilities, traces of advertisements, information about contracts, contracts or individual financial transactions. Voluntary settlement usually reduces the risks of more serious claims and sanctions.
The source of "Izvestia" admitted that it is not an easy task to prove the concealment of income, but today there is a request to expose the gray tenants.
— It turns out to be proven if there is a witness who agrees to confirm the fact of the transfer of money, but this is not always the case, — said the inspector, noting that the alleged repayment of debt remains a favorite cover for entrepreneurial activity.
Burned on ads
Open digital footprints are becoming an additional source of data for the tax service, the editorial interlocutor added. Ads for rental housing and premises on real estate services can allow you to compare an object with a specific owner by address, layout, photos and other characteristics.
After that, it can be checked whether the owner of the property reflects rental income in the declaration, the "My Tax" application or the individual entrepreneur's statements. A similar approach can be applied to daily rentals through online services and aggregators. Special attention is drawn to facilities with regular tenant changes and signs of permanent commercial operation. Indirect information about the delivery of an object may also appear from management companies or HOAs. Among the possible signs are the frequent change of residents, the regular issuance of passes to business centers, the actual loading of non—residential premises, as well as the absence of the owner with the constant presence of tenants.
Previously, according to a source in the "Izvestia" tax service, attention was not particularly focused on individuals, as the game was not worth the candle (mass inspections require significant resources). But today the situation is changing. The bet is made on preventive measures to force a person to legitimize their income on their own.
The neighbor's testimony is enough
The tax authorities have enough tools for both soft and hard impact, Ekaterina Boldinova, head of tax practice and partner at Five stones consulting, told "Izvestia".
— First of all, of course, getting explanations and giving evidence. Inspectors can call any individual for questioning. They can interrogate, for example, the neighbor of a citizen who rents an apartment, or the tenants of this apartment. Their testimony may well become the basis for additional charges," she noted.
Secondly, the tax authority may request written explanations about the source of income from the taxpayer himself.
— And there is a serious problem here: many such requests, as well as subpoenas for questioning, come either by mail (and we know that people often do not live at the registration address and may not receive mail for months or even years), or to the taxpayer's personal account (our citizens do not have tradition to check it often), — the lawyer drew attention. — Therefore, a citizen may not even find out that something was requested from him, that there is some kind of activity.
Denunciation with predilection
In addition, as part of an already open tax audit, the inspectorate may request information from the bank on the flow of funds on an individual's accounts.
"Finally, the information can be targeted," Ekaterina Boldinova said. — You'd be surprised how many statements the tax authority receives from offended neighbors, ex-wives, and quarreling partners. Accounts, of course, are at the verification stage, no one freezes, this happens after the taxpayer has been charged additional taxes, an audit report is issued, and it turns into a decision. This is a rather lengthy process.
At the same time, the tax authority aims not to issue an inspection report, but to force the taxpayer to declare income and pay taxes on his own, the lawyer emphasized.
— In this case, if no tax is paid after filing the declaration, and tax claims are ignored, the moment of blocking accounts may indeed come, — she concluded.
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