As applied to income under a contract of life maintenance

Alienation of property under a life annuity in order to obtain monetary compensation for it is regarded as a sale of the property. This should take into account: not taxable income derived by the payer from the sale of not more than once during the year in an apartment house, apartment, or parts thereof, rooms, garden (suburban) at home, as well as the land is not exceeded donation, and under the condition of such equipment in the property taxpayer of more than 3 years. If the payer of the sale of several properties during the reporting year, the proceeds from the sale should be taxed at a rate of 5%. Then the physical persons becomes obligated to reflect such income in annual returns.