1. Unless otherwise provided in paragraph 7 of this article, the following requirements are considered questionable:

1) arising in connection with the sale of goods, performance of work, provision of services to legal entities and individual entrepreneurs, as well as non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, structural subdivision legal entity, and not satisfied during the three-year period calculated in accordance with paragraph 4 of this article;

2) arising in connection with the sale of goods, performance of work, provision of services to legal entities and individual entrepreneurs, and not satisfied in connection with the recognition of the taxpayer-debtor as bankrupt in accordance with the legislation of the Republic of Kazakhstan;

3) in connection with the inclusion of fines and penalties in the total annual income on the basis of a court decision on contracts that has entered into legal force bank loan(loan) and agreements for the provision of microcredits that were not satisfied during the three-year period calculated in accordance with paragraph 4 of this article.

2. Doubtful claims are subject to deduction from the person who carried out:

1) sale of goods, performance of work, provision of services and who has not ceded the right to such a claim;

2) sale of goods, performance of work, provision of services and the ceded right of such claim;

3) acquisition of the right to claim for goods sold, work performed, services provided from the person specified in subparagraph 2) of this paragraph;

4) inclusion of fines and penalties in the total annual income on the basis of a court decision that has entered into legal force on bank credit (loan) agreements and microcredit agreements.

3. Doubtful claims are subject to deduction from the person:

1) determined by subparagraph 1) paragraph 2 of this article - in the amount including the cost of goods sold, work performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including the amount penalties (fines, penalties), but not more than the amount of previously recognized income;

2) determined by subparagraph 2) of paragraph 2 of this article - in the amount of the positive difference between the amount including the cost of goods sold, work performed, services rendered and the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including including the amount of penalties (fines, penalties), but not more than the amount of previously recognized income, and the value of the right of claim for which the assignment was made;

3) determined by subparagraph 3) of paragraph 2 of this article - in the amount including the cost of goods sold, work performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of work, provision of services, including the amount penalties (fines, penalties), but not more than the amount of previously recognized income in accordance with, increased by the cost of acquiring the right of claim;

4) determined by subparagraph 4) paragraph 2 of this article - in the amount of amounts recognized as income determined by subparagraph 13) of paragraph 1.

4. In the cases provided for in subparagraph 1) of paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the three-year period, calculated:

1) for persons specified in subparagraphs 1) and 2) of paragraph 2 of this article:

In other cases - from the date:

The day following the expiration date of the requirement for sold goods (works, services), the deadline for which has been determined;

Transfer of goods, performance of work, provision of services upon request for goods (work, services) sold, the deadline for which is not defined;

2) for persons specified in subparagraph 3) of paragraph 2 of this article:

For doubtful claims arising under credit (loan) agreements - from the day following the day the interest payment becomes due in accordance with the terms of the credit (loan) agreement;

For doubtful claims arising under leasing agreements - from the day following the day the lease payment becomes due in accordance with the terms of the leasing agreement;

In other cases - from the date of the latest of the following dates:

The day following the expiration date for the fulfillment of the requirement for sold goods (works, services), the deadline for which has been determined;

The day of assignment of the right of claim for sold goods (works, services), the execution date of which is not defined.

5. In the cases provided for in subparagraph 2) of paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the court ruling on the completion of the bankruptcy procedure entered into legal force.

6. In the cases provided for in subparagraph 3) of paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the three-year period, calculated from the date of entry into force of the court decision, has expired.

7. The claims of taxpayers entitled to deduct the amount of expenses for the creation of provisions (reserves) in accordance with paragraph 1, for payment accrued after December 31, 2012, are not recognized as dubious claims:

1) interest on deposits, including balances on correspondent accounts placed with other banks;

2) interest on loans (except financial leasing), provided to other banks and clients;

3) accounts receivable on documentary payments and guarantees;

4) contingent liabilities for uncovered letters of credit, issued or confirmed guarantees.

8. Unless otherwise provided for in paragraph 9 of this article, the taxpayer’s attribution of doubtful claims to deductions is carried out while simultaneously meeting the following conditions:

1) availability of documents confirming the occurrence of requirements;

2) reflection of claims in accounting at the time of deduction or attribution of such claims to expenses in accounting at previous periods.

9. In the case provided for in subparagraph 2) of paragraph 1 of this article, in addition to the documents specified in paragraph 8 of this article, it is additionally necessary to have a copy of the court ruling on completion of the bankruptcy procedure.

Official text:

Article 248. Procedure for determining income. Income classification

1. Income for the purposes of this chapter includes:

1) income from the sale of goods (work, services) and property rights (hereinafter referred to as income from sales).

For the purposes of this chapter, goods are defined in accordance with paragraph 3 of Article 38 of this Code;

2) non-operating income.

When determining income, the amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (work, services, property rights) are excluded from them.

Income is determined based on primary documents and other documents confirming the income received by the taxpayer, and documents tax accounting.

Income from sales is determined in the manner established by Article 249 of this Code, taking into account the provisions of this chapter.

Non-operating income is determined in the manner established by Article 250 of this Code, taking into account the provisions of this chapter.

2. For the purposes of this chapter, property (work, services) or property rights are considered received free of charge if the receipt of this property (work, services) or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property (property rights) to the transferor (to perform for the transferor person of work, to provide services to the transferring person).

3. Income received by the taxpayer, the value of which is expressed in foreign currency, are taken into account in conjunction with income, the value of which is expressed in rubles.

Income received by the taxpayer, the value of which is expressed in conventional units, is taken into account in conjunction with income, the value of which is expressed in rubles.

Recalculation of the specified income is carried out by the taxpayer depending on the accounting policy for tax purposes, the method of recognizing income in accordance with Articles 271 and 273 of this Code.

For the purposes of this chapter, amounts reflected in the taxpayer’s income are not subject to re-inclusion in his income.

Lawyer's comment:

This article does not contain the concept of income, therefore, it is necessary to be guided by the provisions of Article 41 of the Tax Code of the Russian Federation, according to which any income can be recognized as such if two conditions are simultaneously present: economic benefit and its actual assessment, as far as possible.

Income in Article 248 is grouped into the following types:

1) income from sales;
2) non-operating income.

The first type includes income from the sale of goods (works, services) and property rights. In accordance with Article 38 of the Tax Code of the Russian Federation, a product is any property sold or intended for sale. For tax purposes, work is recognized as activity whose results have a material expression and can be implemented to meet the needs of the organization and individuals. A service is an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity. As for property rights, in accordance with the provisions of Article 38 they are excluded from the composition of property.

By virtue of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in the Tax Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code. Consequently, when understanding the meaning of the institution of “property rights” for tax purposes, one should turn to civil law.

Article 248 repeats the norm of the previous legislation that when determining income, the amounts of taxes presented in accordance with the Tax Code by the taxpayer to the buyer (acquirer) of goods (work, services) or property rights must be excluded. Taxation of income tax on funds received by the taxpayer from buyers in the form of tax presented does not create an economic benefit for the taxpayer, therefore, it is not income.

The thesis that the taxpayer is obliged to determine his income on the basis of primary documents and tax accounting documents means, first of all, that the taxpayer must be guided by the Accounting Law. In accordance with Article 9 of this Law, the primary accounting documents are supporting documents that must be used to document any business transactions.

Primary accounting documents, are accepted for accounting if they are compiled according to the form contained in the albums unified forms primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

Title of the document;
- date of preparation of the document;
- name of the organization on behalf of which the document was drawn up;
- content of a business transaction;
- measuring business transactions in physical and monetary terms;
- names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;
- personal signatures of these persons.

The list of persons authorized to sign primary documents is approved by the head of the organization in agreement with the chief accountant. Documents used to formalize business transactions, with in cash, signed by the head of the organization and the chief accountant or persons authorized by them. The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Timely and high-quality execution of primary documents, their transfer to deadlines for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents. Making corrections to cash registers and bank documents not allowed. Corrections can be made to other primary accounting documents only by agreement with the participants business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on both paper and computer media based on primary documents. However, if they are compiled on machine sources of information, the organization must make at its own expense copies of such documents on paper media for other participants in business transactions, as well as at the request of tax control authorities.

Paragraph 2 of Article 248 determines in which cases property (work, services) or property rights are considered received free of charge. Within the meaning of this paragraph, everything depends on whether such receipt is associated with the emergence of an obligation on the recipient to perform work for the transferring person, provide him with a service, or transfer property (property rights).

Firstly, commercial organizations should pay attention to the provisions of Article 575 of the Civil Code, according to which donations are not allowed, with the exception of ordinary gifts, the value of which does not exceed five established by law minimum sizes wages, in relations between commercial organizations. Therefore, if gratuitous transfer property (work, services) in an amount exceeding the established Civil Code, will be carried out on the basis of an agreement, such an agreement may be declared void.

Secondly, with the formal application of this paragraph, a number of transactions that are essentially compensated may not be recognized as such for income tax purposes, which may lead to controversial situations between tax authorities and taxpayers.

Paragraph 3 of Article 248 establishes the obligation of taxpayers to take into account income, the value of which is expressed in foreign currency, in conjunction with income, the value of which is expressed in rubles. In the same way, income is taken into account, the value of which is expressed in conventional units. Income in foreign currency is converted into rubles according to official rate The Central Bank of the Russian Federation on the date of recognition of these incomes, which is determined according to the rules of Article 271 under the accrual method and according to the rules of Article 273 of the Tax Code of the Russian Federation - under the cash method.

1. Income for the purposes of this chapter includes:

1) income from the sale of goods (work, services) and property rights (hereinafter referred to as income from sales).

For the purposes of this chapter, goods are defined in accordance with paragraph 3 of this Code;

2) non-operating income.

When determining income, the amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (work, services, property rights) are excluded from them.

Income is determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents.

Income from sales is determined in the manner established by this Code, taking into account the provisions of this chapter.

Non-operating income is determined in the manner established by this Code, taking into account the provisions of this chapter.

2. For the purposes of this chapter, property (work, services) or property rights are considered received free of charge if the receipt of this property (work, services) or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property (property rights) to the transferor (to perform for the transferor person of work, to provide services to the transferring person).

3. Income received by a taxpayer, the value of which is expressed in foreign currency, is taken into account in conjunction with income, the value of which is expressed in rubles.

Income received by the taxpayer, the value of which is expressed in conventional units, is taken into account in conjunction with income, the value of which is expressed in rubles.

Recalculation of the specified income is carried out by the taxpayer depending on the method of income recognition chosen in the accounting policy for tax purposes in accordance with the articles of this Code.

For the purposes of this chapter, amounts reflected in the taxpayer’s income are not subject to re-inclusion in his income.

The provisions of Article 248 of the Tax Code of the Russian Federation are used in the following articles:

• Taxpayers

  For the purposes of this paragraph, income from sales is determined in the order provided for in articles 248 and 249 of the Tax Code of the Russian Federation, income specified in Article 251 of the Tax Code of the Russian Federation is not taken into account.

• The procedure for determining and recognizing income and expenses

  1. When determining the object of taxation, income determined in the manner established by paragraphs 1 and 2 of Article 248 of the Tax Code of the Russian Federation is taken into account.

• Taxpayers

  2. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits a notice of transition to a simplified taxation system, income determined in accordance with Article 248 of the Tax Code of the Russian Federation did not exceed 112.5 million rubles .

Subclause 1, clause 1, Article 248 of the Tax Code Russian Federation(Tax Code of the Russian Federation, Code) is supplemented with the following sentence: “For the purposes of this chapter, goods are defined in accordance with paragraph 3 of Article 38 of this Code.”
According to clause 3 of Article 38 of the Tax Code of the Russian Federation, a product for the purposes of the Code is any property that is sold or intended for sale. In order to regulate relations related to the collection of customs duties, goods also include other property defined by the Customs Code of the Russian Federation.
Since clause 1 of clause 1 of Article 248 of the Tax Code of the Russian Federation determines income from the sale of goods (works, services), the requirements for ensuring compliance with clause 3 of Article 38 of the Tax Code of the Russian Federation are directly related only to sold products (goods, works, services). As for accounting, in accordance with paragraphs 4 - 5 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n, this provision concerns income from ordinary activities reflected account 90 "Sales".
However, Chapter 25 of the Tax Code of the Russian Federation has not established the procedure according to which income and expenses associated with the sale of fixed assets or material assets are subject to inclusion in non-operating income and expenses (Articles 250 and 265 of the Tax Code of the Russian Federation).
This is confirmed by Article 268 of the Tax Code of the Russian Federation, which established the specifics of determining expenses when selling goods, namely: when selling depreciable property, the taxpayer reduces income by the residual value of the depreciable property, determined in accordance with clause 1 of Article 257 of the Tax Code of the Russian Federation, according to which:
- the residual value of fixed assets put into operation before the entry into force of Chapter 25 of the Tax Code of the Russian Federation was determined as the difference between replacement cost and the amount of depreciation accrued during the operating period (taking into account the revaluation of this amount);
- the residual value of fixed assets put into operation after the entry into force of Chapter 25 of the Tax Code of the Russian Federation is defined as the difference between their original (replacement) cost and the amount of depreciation accrued during the period of operation.
In addition, clause 3 of Article 268 of the Tax Code of the Russian Federation established the procedure for recognizing a loss upon the sale of depreciable property, similar to a loss from the sale of goods, but only this loss is distributed over a period defined as the difference between the period beneficial use and the period of actual operation of the property.
The Supreme Arbitration Court of the Russian Federation in Protest dated 04/11/2000 N 2995/00 against the Resolution of the FAS Moscow District dated 02/09/2000 in case N A40-25345/99-76-428 of the Moscow Arbitration Court indicated that gross profit is the amount of profit (loss) from the sale of products (works, services), fixed assets (including land), other property of enterprises and income from non-sales operations, reduced by the amount of expenses for these operations.
Even despite the fact that regulatory documents (clause 7 of PBU 9/99, Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, etc.) of the Ministry of Finance of Russia determine the procedure for reflecting proceeds from the sale of fixed assets and other assets in account 91 “Other income and expenses”, the above income is for tax purposes income from the sale of goods.
Signed for seal by A.V. Vladimirov

08/15/2002 "Tax Bulletin", 2002, N 9

A Russian enterprise, in accordance with a contract concluded with a foreign legal entity to perform work for our enterprise on the territory of the Russian Federation, pays the foreign legal entity advance payment for work performed. Should in this case Is tax withheld at source? »

1. For the purposes of this chapter, income includes: 1) income from the sale of goods (work, services) and property rights (hereinafter referred to as income from sales). For the purposes of this chapter, goods are defined in accordance with paragraph 3 of Article 38 of this Code; 2) non-operating income. When determining income, the amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (work, services, property rights) are excluded from them. Income is determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents. Income from sales is determined in the manner established by Article 249 of this Code, taking into account the provisions of this chapter. Non-operating income is determined in the manner established by Article 250 of this Code, taking into account the provisions of this chapter. 2. For the purposes of this chapter, property (work, services) or property rights are considered received free of charge if the receipt of this property (work, services) or property rights is not associated with the occurrence of an obligation on the recipient to transfer the property (property rights) to the transferor (to perform for the transferor person of work, to provide services to the transferring person). 3. Income received by a taxpayer, the value of which is expressed in foreign currency, is taken into account in conjunction with income, the value of which is expressed in rubles. Income received by the taxpayer, the value of which is expressed in conventional units, is taken into account in conjunction with income, the value of which is expressed in rubles. The specified income is recalculated by the taxpayer depending on the income recognition method chosen in the accounting policy for tax purposes in accordance with Articles 271 and 273 of this Code. For the purposes of this chapter, amounts reflected in the taxpayer’s income are not subject to re-inclusion in his income.

Legal advice under Art. 248 Tax Code of the Russian Federation

Anatoly Yarushkov

paragraph 1 of Article 248 of the Code (failure to register with the tax authorities). Who can tell me about fines? ...when bringing an organization to justice in accordance with Article 117 of the Code and determining the amount of a fine from income received during the period of activity of the organization without registration with tax authority, one should take into account the income determined in the manner prescribed in paragraph 1 of Article 248 of the Code... Who can answer this question: if the income is, for example, 50,000 rubles / month, registration and registration with the tax office was not carried out - what is the exact amount of the fine? established by the court? I don't have time to delve into tax code maybe someone knows? And second: how will they prove it in court? exact amount income, it seems to me impossible in practice? Or is there some kind of universal fine: for example, if you don’t register within 5 days, no matter what you do, no matter what income you have, pay such and such a fine? What's really going on there? Thank you in advance!

• The legal section is just below...

Anton Lubyannikov

• Lawyer's answer:

• Alexandra Fomina

  about the simplified tax system. Tell me how to compare the book of income and expenses with the account statement (for those who use the simplified tax system). Where the totals may be higher. And why are sometimes the amounts in the book and the statement different?

  • Lawyer's answer:

    I heard that it will be canceled soon. The simplified taxation system (STS) is a special type of tax regime aimed at reducing the tax burden in small businesses and facilitating accounting. Article 346.20 of the Tax Code of the Russian Federation establishes the following tax rates By single tax: 6% if the object of taxation is income, 15% if the object of taxation is income reduced by the amount of expenses. From January 1, 2009, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the categories of taxpayers. The following conditions are necessary but not sufficient for transition to simplified diagram taxation: the average number of employees in an organization or individual entrepreneur for the tax (reporting) period, determined in the manner established by Rosstat, does not exceed 100 people; based on the results of nine months of the year in which the application for transition to simplified system taxation, income from sales, determined in accordance with Article 248 of the Tax Code of the Russian Federation. In 2009−2012, there is a special procedure for switching to the simplified tax system and calculating the annual limit. The use of deflator coefficients has been temporarily suspended. You can apply for the simplified tax system if, based on the results of 9 months, the revenue is no more than 45 million rubles. Some organizations and individual entrepreneurs cannot switch to the simplified tax system because they fall into the category of persons listed in paragraph 3 of Article 346.12. Chapter 26.2 of the Tax Code of the Russian Federation “Simplified taxation system” has been introduced federal law dated July 24, 2002 No. 104-FZ. The object of taxation is: Income Income reduced by the amount of expenses.

Anton Gorodskoy

Does he have the right individual transfer the organization's property for free use. if he is the founder and at the same time the director of this organization? If it is possible to conclude a loan agreement, then how to draw it up, since both parties that sign it are the same person?

• Lawyer's answer:

• Inna Belyaeva

  Question about paying tax.. Please tell me, we are going to sell an apartment in Moscow, one owner, the basis in both cases is inheritance, for the first 1/2 the certificate was issued in 2006, for the remaining 1/2 the certificate was issued for the entire apartment (indicated on the back). founded in 2006) in 2010. In what amount and on what part should I pay sales tax? If possible, please provide a link to the article.

  Art. 346.13 Tax Code of the Russian Federation). Effective this year new form Statement No. 26.2-1. It was approved by order of the Federal Tax Service of Russia dated April 13, 2010 No. ММВ-7-3/182. The application can be submitted to the inspectorate in person, by mail or online. Companies that, based on the results of nine months, can switch to the “simplified” system starting next year. current year income did not exceed the limit of 45 million rubles. There are other restrictions. For example, the company should not have branches or representative offices, and the average number of employees should be up to 100 people. However, at the time of filing the application, it is important to comply only with the income limit. All other limits can be met by January 1, 2011. This was also recognized by the Russian Ministry of Finance (letter dated November 25, 2009 No. 03-11-06/2/248). BY THE WAY. The transition to “simplified” next year will become less profitable. After all, from 2011, insurance premium rates will be equal for everyone tax regimes. But, when making the final decision to switch to the “simplified” system, it is worth considering other ways to minimize taxes using companies in a special regime, for example, engaging such a company as a subcontractor. But, in my opinion, in order to transfer a business to the “simplified” system, it is often easier to register new company rather than changing the current tax system. In addition, there will be no need to restore VAT on those assets that will not be used in activities subject to this tax. Finally, not always operating company can be adjusted to the restrictions established in Article 346.12 of the Tax Code of the Russian Federation

Bogdan Kazanov

Simplified. Please tell me the criteria by which you can “fly away” from the simplified tax system of 15%. Thank you!

• Lawyer's answer:

  In order to “fly away” from the simplified tax system based on the results of 2009, your income for 2009 must be more than 60 million rubles. Literally, the law states this: “If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and with subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting period (tax) period there was non-compliance with the requirements, established by points 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements occurred. "

Alexey Losikov

Hello! Can LLCs apply US Taxation? If, when creating a company, it is planned to quickly open a branch in another region, then what kind of taxation should it have? (IT company: web design, software)

• Lawyer's answer:

  Cash Code. RF clause 2.1. Art. 346.12. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with Article 248 of this Code does not exceed 45 million rubles. BUT: clause 3 The following are not entitled to apply the simplified taxation system: 1) organizations with branches and (or) representative offices; Before opening a branch, you can switch to the simplified tax system (if you meet the necessary requirements for income, authorized capital, etc.) But when opening a branch (and it must be included in the Charter, i.e., you still need to make changes to the constituent documents ): “if, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period the non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed."

  Possession and use of property located in shared ownership 1. Possession and use of property in shared ownership is carried out by agreement of all its participants, and if agreement is not reached, in the manner established by the court. 2. A participant in shared ownership has the right to be provided with a part for his possession and use common property, commensurate with his share, and if this is not possible, he has the right to demand from other participants who own and use the property falling on his share, appropriate compensation. Article 248. Fruits, products and income from the use of property that is in shared ownership Fruits, products and income from the use of property that is in shared ownership are included in the common property and are distributed among the participants in shared ownership in proportion to their shares, unless otherwise provided by the agreement between them. Article 249. Expenses for the maintenance of property in shared ownership