What you need to know the tenants and landlords of housing.
If an individual tenant of real property is not the owner, the person responsible for the payment of tax is the lessor. This is stated in the explanation of the State fiscal service.
The landlord must accrue and pay the tax quarterly. To do so, he shall, within 40 calendar days after the quarter. And in the annual tax Declaration of property status and income impact the amount of earned income paid during the year tax and tax obligations.
The landlord should also not forget that the identity of the lease of real estate, the notary is obliged to send tax information on such a Treaty. And if the notary does not report it, then he shall bear responsibility for violation of the order and timing of tax reporting.
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