The article considers the peculiarities of the tax base for income tax and value added tax on homeowners associations. To address controversial questions is required compulsory maintenance of internal documentation, strict adherence to the criteria for the recognition of revenues and expenses, as well as clarification of the tax legislation.
Keywords: income tax, value added tax, homeowner's associations
References:
RF Federal Law “Civil Code of the Russian Federation” (Part 1) of November 30, 1994 № 51-FZ. (In Russ.)
RF Federal Law “Housing Code of the Russian Federation” of December 29, 2004 № 188-FZ. (In Russ.)
RF Federal Law “Tax Code of the Russian Federation” (Part 2) of August 05, 2000 № 117-FZ. (In Russ.)
RF Federal Law “On Non-commercial organizations” of January 12, 1996 № 7-FZ. (In Russ.)
RF Federal Law “On Fund on promoting of housing reformation assistance” of July 21, 2007 № 185-FZ. (In Russ.)
Order of the Ministry of Municipal Economy of the RSFSR “Model provision of the management of buildings (housing office, housing branch) of executive committee of local council of deputies of workers” of July 08, 1963 № 204. (In Russ.)
