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Income Tax
258 of the Code, according to the Ministry of Finance (letter of 02/09/2009, the 03-03-06/2/18), rules of depreciation of 10% of the tenant not distributed. Speaking of work to restore the leased premises, you must pay attention to the position of the Russian Finance Ministry, which appeared late last year, which deals with repairs of premises leased from individuals and entrepreneurs. According to Russian Ministry of Finance (letter dated August 12, 2008 03-03-06/1/462) the cost of repair of non-residential premises rented by a private entrepreneur may not take into account the costs for tax purposes, income organizations, due to the fact that the fixed assets owned by individual entrepreneurs, not related to depreciable fixed assets. This position is quite controversial, since the adoption of costs in order to calculate the income tax is necessary, first of all economic justification (ie, the fact of using the premises for business purposes) and the documentary evidence (ie, a contract (Registered in the prescribed manner, if necessary), the act of reception and transmission facilities, acts, or other original documents on which the expenses are accounted for). In this case the Tax Code status of the counterparty does not set as a criterion for the recognition of expenses for tax accounting.

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