Administrative regulation for registering let or free use agreements of real estate within the tax authorities were approved by April 2 government's resolution, the Ministry of Justice said.
Landlord shall register the real estate agreement within a tax authority no later than three days from the date of its entering into. Registration of the agreement is carried out only in electronic form through the information system of the State Tax Committee. There is no fee for registration of the contract.
Agreement sent by the landlord for registration in the system will not be taken into account in the tax authorities if the tenant fails to confirm it within five days. When registering a agreement, a certificate with a QR code shall be issued.
Real estate can be let for secondary lease (for free) by the person who received it for primary rent (for free). Secondary leases must also be registered with the tax authorities.
From January 1, legal entities were required to register agreements within the tax authorities on the provision of lease or gratuitous use of real estate. The absence of registration of agreements in the E-Ijara service shall be deemed as one of the criteria for a high level of tax risk, the State Tax Committee reported.
