Imagine a completely law-abiding citizen suddenly receives a letter from the tax. We all know about you, it is said in it. Do you give up the second apartment to rent and not pay taxes. Come to us, repent, and bring the prisoner you lease, under which we will clarify your tax liabilities to the budget. Otherwise - punish ... How is it that frightened our character, because I do not I hand over to anyone. I do have a second apartment, but live in it, my mom, and I somehow never occurred to her to demand the rent ... Who was slandered? Calculate enemies and adversaries in such cases do not need all much easier. Information on registered rights to real estate (as well as vehicles) automatically goes to the Internal Revenue Service of bodies exercising registration rights (the last act in accordance with paragraph 4 of Art. 85 of the Tax Code). One can assume that tax reasons as follows: all those who have more than one apartment in the property, could theoretically take a second (third, etc.) rented an apartment for income. Lack of information about this only confirms what they conceal the proceeds from taxation. After receiving the letter, dishonest taxpayers are intimidated and decide that there was real evidence of their guilt. Come and repent, and receive such a letter "for nothing", within the overall campaign is unlikely to flee to the court to demand compensation for moral damage for stressful experiences. Not in America because we live ... Not in any way encouraging people to conceal their "apartment" tax revenues, consider what really powers of tax authorities. Tax officers may actually cause the taxpayers to the tax authorities on the basis of a written notice to furnish explanations in all cases involving the execution of the legislation on taxes and fees (podp. 1, No. 1, Art. 31 Tax Code). However, for some reason in this case was not even used a form of notification, approved by Order of the Federal Tax Service of Russia from 31.05.2007 № @ MM-3-06/338 specifically for this purpose. She, in particular, provides an indication of the day and time when the taxpayer must report to the tax authority. And no threats in it should not be. Drawing notice in the free form, in our opinion, said that the tax authorities are aware of the illegality of their actions. They do not have any specific information on which basis they would ask what the taxpayer. The purpose of the letter - to scare the possible penalty box, to push him to the idea of "surrender voluntarily. Considering the above, self-confident person can simply ignore such a letter: liability for failure to appear directly to the tax authorities of the Tax Code does not set. If desired, you can write to the tax authority explained that the apartments citizen does not surrender and sheltered from income tax it does not have, and send it by mail or bring them to the tax personally. In any case, you need to know that the collection of taxes (as well as fines and penalties) to individuals who are not individual entrepreneurs, is possible only through the courts (Art. 48, Tax Code). In other words, if a citizen refuses to make the required amount voluntarily, then make him the tax authority can, just to address the court. In court, the taxpayer is not obliged to be some way to confirm his innocence (although he is entitled to submit evidence in his defense). The burden of proof in this case assigned to the tax authorities (Clause 1, Article. 249 of the Civil Procedure Code). The fact that the availability of property from the citizen more than one apartment itself can not serve as proof of receipt of undeclared income. If the Tax Court will find more powerful evidence that the citizen faces liability under Art. 122 Tax Code, for failure to pay tax on personal income (fine of 20% of the unpaid tax or 40% (if the act was committed intentionally), as well as a penalty for failure to declarations under Art. 119 Tax Code (5% of the unpaid tax for each month from the date fixed for its presentation, but not more than 30% and not less than 100 rubles, if the period of delay exceeds 181 days - 30% of the amount of tax and 10% of the amount of tax for each month beginning with the 181 th day). Plus the fact he will have to be outstanding amount of personal income tax (13% of the amount received as a result of putting an apartment for rent income), as well as a fine for each day of delay as a percentage of the unpaid tax (interest rate - 1 / 300 CBR refinancing rate).