If the tenant defers the payment of the monthly rent and has not moved out , the uncollected rent would unlikely be treated as irrecoverable rent . for the year it becomes irrecoverable , you should state the annual rental income , without deducting the irrecoverable rent in part 4 . 2 of the return 如你在本年度内有不能追回的租金,在填写报税表时,你应在第4 . 2部分填写全年的应收租金收入,而不能追回的欠租应在第4 . 3 2部分填报。
If the lessee shall be in default of any of its covenants , obligations or agreements under this lease and fails to take any remedy measures to the lessor ' s satisfaction within seven ( 7 ) days after receipt of the lessor ' s written notice , the lessor shall have the right to use or deduct all or part of the deposit and to terminate this agreement of lease , the amount shall be equal to the amounts due to the lessee 第一款如承租人违反本租约任何条款或条件,并在接到出租人书面通知后七日内不予纠正时,出租人有权使用或扣留其全部押金作为赔偿,其数额视承租人所欠租金或其它应付费用的数额而定,并终止本租约。