Today in our large and beautiful country, people who have more than one apartment, in fact, have long been a lot. Of course, free areas are often not empty and are usually rented out for rent, while quite often the documents are not compiled, this brings a certain fraction of the risk to these relations, but this exempts from paying taxes. An exception to such a rule can only be those who rent elite apartments, sometimes it happens that it is easier for them to pay taxes and show their own storaout, for example, to attract investors or get a loan or loan in a bank. And if we are going to rent our housing directly with furniture, then we will need an assessment of the cost of the apartment, which you can get from a specialist of this sphere. A few years ago, the Federal Tax Service said that its main task, which she sets itself for itself, is a complete tax collection, from the profit of those citizens who live by renting apartments and other residential real estate. In this case, the unconnected amounts promise hundreds of millions of US dollars to the budget. At the same time, make an accurate calculation how much in hiring, apartments are rented out, there is no way. Even passport tables, precinct and registration services at the same time cannot give the complete clarity of what is happening. There is, of course, some data and information, but at the same time, the figure of unscrupulous such non -payers is simply ridiculous. These figures eventually equal about 13% of the total number of payers. Of these, only a small part pays honestly in its accounts, part is found by the tax. And the largest part does not even think to pay somewhere and someone taxes. Even despite the criminal liability for that violation, this does not scare our citizens confident in the corruption power of our country, which is indestructible. Part of the money earned is always delayed by the most visionary entrepreneurs for such cases. Of course, contracts with residents are not signed. At the same time, the punitive expeditions of the tax authorities do not spare the old people or the unemployed who have the only source of income. The most thoughtful in this case, they draw up everything as the tax requires, however, the rent with which tax payments are charged in the documents are ridiculously small, while prove the fiscal authorities in such situations are practically not able to prove anything. Everything is true for the papers, and for the court this is the main evidence, and there is no great complexity to draw up an agreement, and the amount by the law is set without minimum conditions. Therefore, there is always a “gray” way out of all the situation related to tax legislation.