In practice, it is often necessary to pay rent for future periods. However, not everyone knows how to properly arrange and spend all financial matters.

For this we recommend:

• To receive an official statement signed by the owner about the need to receive a rent for future periods, for example:

“I ask to pay me a rent for the lease agreement No. ___ from "___" on __________ 20__, regarding the lease of the land plot cadastral number _______________________ for 20__ - 20___ years in advance, in connection with family circumstances. I am acquainted with all the consequences of paying me rent for future periods and declare that I will not claim a renegade review and its indexation for the specified period. I do not have any other property and non-property claims to the Lessee."

• To arrange payment of rent for an expense cash order, where to prescribe for which periods the payment of rent is made (the cashier's order must necessarily be the signature of the lessor).
• In the current quarter, include this revenue in 1-DF and pay the PIT and military fee from the total amount charged.

Consequently, if the parties have agreed on the payment of rent for the entire period of the lease, they must indicate this in the land lease contract. At the same time, in the contract it will be expedient to foresee, for example, penalties for the lessor if, before the expiry of the term of the lease, he will indicate the desire to terminate the lease, and indicate that the rent amount in this case is not indexed, etc.

In addition, the lessee should bear in mind that in the case of payment of rent for the entire duration of the lease, he must pay the tax on personal income from this amount.