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Tax distinctions: selling real estate of sole proprietor on simplified taxation system


Recently steering committee of Ministry of Finance of Russian federation has presented to the public a clarification of several taxation issues. In particular, it was explained what exact taxes has to pay a sole proprietor working on simplified taxation system who wishes to sell real estate.

Thus, the specialists state that the answer to this question mainly depends on indicated in the list some special activities while running a procedure or state registration, and also on the fact whether the sale estate was used in business process.

In the process of calculating tax base of a sole proprietor on simplified taxation system, they consider received from sale and non-operating income. If they were made as a result of leading an activity when registered in Unified State Register of Real Estate Rights and Transactions, then such incomes will be subject to simplified taxation. If real estate wasn’t involved in business operations, a sole proprietor will have to pay a personal income tax.

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