Accounting in St. Garden non-profit partnerships (SNT)

Taxcon is frequently contacted by CNT members for clarification on accounting procedures. Money in gardening non-profit partnerships. Most often, the reason for such appeals is the dissatisfaction of citizens with how the leadership of the SNT spends their money. When analyzing the documents presented by members of the SNT, blatant violations of financial discipline, abuse and theft are established. Very often, even if the administration of the SNT spent the money of citizens in accordance with the goals and objectives of the SNT, it could not provide any documentary evidence of this.

This article is explanatory in nature and is intended for the attention of gardeners and SNT management.

The legal status of horticultural, horticultural and dacha non-profit associations is regulated by the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Law N 66-FZ). In accordance with paragraph 1 of Art. 4 of Law N 66-FZ, horticultural, horticultural or dacha non-profit associations can be created by citizens in the form of a non-profit partnership, consumer cooperative or non-profit partnership. Any of the above associations is legal entity under the laws of the Russian Federation, therefore, in matters of financial discipline and documenting business transactions, it must follow the legislation on accounting.

Horticultural partnerships maintain accounting records in accordance with the unified methodological framework and rules established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting", Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n, as well as accounting regulations governing the accounting for various objects accounting, Chart of accounts financial accounting economic activity organizations and the Instructions for its use, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Accounting is kept on the basis of primary accounting documents. Let's consider this question in more detail.

Extract from the Federal Law of November 21, 1996 N 129-FZ "On Accounting":

Article 9. Primary accounting documents

1. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

2. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following mandatory details:

A) the name of the document;

B) date of preparation of the document;

C) the name of the organization on behalf of which the document is drawn up;

E) measuring instruments of economic transactions in physical and monetary terms;

E) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

G) personal signatures of the said persons.

Extract from the Regulations on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 26, 1994 N 170:

Primary documents must contain the following mandatory details: name of the document (form); form code; date of compilation; the content of the business transaction; business transaction meters (in physical and monetary terms); the names of the positions of persons responsible for the business transaction and the correctness of its execution, personal signatures and their transcripts, as well as the seal and stamp of the organization. If necessary, additional details may be included in the primary documents.

When drawing up primary documents, one should pay attention to the indisputable fact that errors, inaccuracies and violations in the execution of primary documents lead to incorrect reflection of business transactions in accounting. Recall that in the absence of at least one mandatory props, the original document is considered invalid. It cannot be accepted for accounting and entered into accounting registers. Accounting results obtained from invalid and untimely drawn up primary accounting documents cannot be recognized as reliable.

Most often, SNT members make their contributions in cash. How should these transactions be processed?

To answer this question, it is necessary to proceed from the norms and rules established by the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved on 12/11/2011 No. 373-P). According to the specified Regulation (Chapter 3, Clause 3.1), there is no other way of accepting cash, except for incoming cash orders. Note that various kinds of statements for receiving cash, receipts in the membership books of gardeners do not replace a cash receipt order.

Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed.

In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed.

Receipt and issuance of money on cash orders can be made only on the day they are drawn up. Receipt and expenditure cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year). All cash receipts and disbursements of the enterprise are recorded in the cash book.

For cash receipts, cash receipts had to be issued for each member of the SNT.

The costs of SNT are carried out at the expense of funds contributed by its members for specific purposes (targeted funding). In case of non-use (incomplete use) of funds received for certain purposes, SNT has the right (including) to return to its members the funds received for these purposes (in full or in part).

In a horticultural, horticultural or dacha non-commercial partnership, common-use property acquired or created by such a partnership at the expense of earmarked contributions is the joint property of its members. Common property acquired or created at the expense of a special fund is the property of such a partnership as legal entity.

A special fund is created by the decision of the general meeting of a horticultural, horticultural or country non-profit partnership and consists of introductory and membership dues members of such a partnership, income from its economic activities, as well as funds provided in order to support state authorities and local governments, and other income. The funds of the special fund are spent in accordance with the charter.

Common property in accordance with Art. 1 of Law N 66-FZ is property intended to provide, within the territory of a horticultural, horticultural or dacha non-profit association, the needs of members of such a non-profit association in the passage, travel, water supply and sanitation, electricity, gas supply, heat supply, security, recreation and other needs. These include land plots, roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, garbage collection sites, fire protection facilities, etc.

A horticultural non-profit partnership (SNT) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving the general social and economic problems of gardening (paragraph 5 of article 1 of the Federal Law of April 15, 1998 No. 66-FZ). SNT is a kind of horticultural non-profit associations of citizens. Other types of such associations include a horticultural consumer cooperative (SPK) and a horticultural non-profit partnership (SNP) (clause 1, article 4 of the Federal Law of April 15, 1998 No. 66-FZ). We will tell you about the main postings in SNT in our consultation.

SNT funds

SNT, being a non-profit organization, operates primarily through the contributions of its members. Allocate the following types SNT contributions (Article 1 of the Federal Law of April 15, 1998 No. 66-FZ):

The procedure for making entrance, membership and targeted contributions to the SNT is determined by the charter of the SNT (clause 4, article 16 of the Federal Law of April 15, 1998 No. 66-FZ).

SNT contributions are accounted for on account 86 “Target financing” by purpose earmarked funds and sources of their income.

Accordingly, the write-off of expenses incurred at the expense of SNT funds for the statutory purposes of the partnership is made at the expense of funds on account 86.

Basic accounting entries in SNT

Here are the main accounting records SNT in the form of a table.

In connection with the entry into force of a new special law for gardeners and gardeners No. 217-FZ, every second chairman of the board of SNT is concerned about the problem of finding an accountant. Finding an accountant in SNT is really a problem, as an accountant in SNT must meet the following criteria:

The accountant understands the intricacies and nuances of accounting for non-profit organizations;
The services of an Accountant for SNT are inexpensive;
The accountant removes all paperwork and reporting from the chairman of the board of SNT;
It is desirable that the workplace, consumables and software are not a problem of SNT;

Accounting and "Service Gardener"

If your Accountant uses the service, it says that he saves you money.

You immediately get a working, modern system of interaction in your partnership. The accountant only needs to transfer the summary data on accruals to the accounting program in order to generate tax reporting.

Accounting services for non-profit organizations (SNT, DNP, ONT, TSN) remotely!
Currently, the company's subscribers are horticultural, horticultural and dacha non-profit partnerships in Russia. Since the entire range of SNT accounting services is provided remotely, any SNT, regardless of location, can entrust accounting.

Company specialists are happy to share their knowledge accumulated over the years of work with SNT, HOA, and housing and communal services enterprises. Seminars, webinars are held, including by invitation tax inspections region. The company's website is updated weekly with relevant articles on various issues important to gardeners.

The services of the partners of the Service are an ideal addition to the services of the "Service Gardener"!
The tandem of companies will allow not only to organize a transparent accounting of contributions to the SNT, but also to provide professional accounting support and documenting expense transactions. Together we can not only take into account your costs, but also optimize them in terms of taxation and contributions.

Accounting automation program Info-Accountant allows you to

Fully automate accounting and tax accounting in horticultural partnerships that use the simplified taxation system (simplified taxation system) and ORN (general taxation regime).
Calculate taxes and fill out declarations, make the necessary calculations and generate reports to the Federal Tax Service, PFR, FSS (taking into account the specifics of the SNT activities);
Take into account membership and targeted contributions, debts, income and expenses within the framework of the statutory activities of the horticultural partnership.
Conduct settlements with suppliers and contractors for accepted work and services received.
Take into account the receipt and disposal of materials, special equipment, inventory (MOL, inventory, etc.).
Take into account the fixed assets (OS) of the horticultural partnership (wear and tear, modernization, reconstruction, repair, etc.).
Automate all payroll calculations for the administration and employees of the horticultural partnership under concluded contracts.

Benefits of an accounting program for SNT

Ease of learning
Ease of use
Great functionality
Automatic software update via the Internet
Tax regimes USN and ORN
Moderate cost
Minimum maintenance costs
Accounting for all features of SNT accounting
The development of the program "Info-Accountant SNT" is led by an experienced accountant SNT "Complex" (Moscow region),
thoroughly knowing all the subtleties and features of accounting in SNT
The development company has 27 years of experience in accounting automation
The development and development of the program is carried out by a large team of experienced programmers,
therefore, the dismissal of one or two programmers will not affect the development of the program

On the Info-Accountant program, they successfully keep records of SNT

SNT Aleko	SNT Alley	SNT Andreevskoe	SNT Antenna
SNT Antsiferovo	SNT Arbat	SNT Astra	SNT Aelita
SNT Aeroflot	SNT Beloborodovo	SNT Belyaevo	SNT Beryozka (2 SNT)
SNT Berezki	SNT Bon	SNT Bulatnikovo	SNT VASKHNIL
SNT Vasyuki	SNT Vega	SNT Vega-99	SNT Verbilki
SNT Wind	SNT Veteran	SNT Veshnyaki	SNT Victoria
SNT Cherry (2 SNT)	SNT Cherry	SNT Cherry Orchard	SNT Volga
SNT Voskhod	SNT Golitsyno	SNT Golovkovo	SNT Gorki
SNT Goryachkinets	SNT Ridge	SNT Gum	SNT Denisovka
SNT Good	SNT Doibitsa	SNT Dolina	SNT Domostroitel
SNT Friendship (4 SNT)	SNT Dubki	SNT Dubrava	SNT Dyakonovo
SNT Reserved	SNT Dawn (3 SNT)	SNT Star	SNT Health
SNT Zelenogradskoe	SNT Ivushka	SNT Toy	SNT Izmailovo
SNT Ilyinskaya Polyana	SNT Irkutyanin	SNT Istok	SNT Istra
SNT Kalinka	SNT Cardiologist	SNT Cedar	SNT Climate
SNT Kolos	SNT Complex	SNT Kostino	SNT Krypton
SNT Crocus	SNT Kukshevo	SNT Azure	SNT Lesnaya Polyana
SNT Lesnik	SNT Lesnoe	SNT Lemon	SNT Lipka
SNT Lokomotiv	SNT Lugovina	SNT Mamonovo	SNT Trowel
SNT Medveditsa	SNT Metallurg	SNT Mirage	SNT Mirnoe
SNT Mozhaisky	SNT Moskabel	SNT Highlands	SNT Hope
SNT Science	SNT Housewarming	SNT Nudol	SNT Ogonyok (2 SNT)
SNT Okolitsa	SNT Orekhovo	SNT Orbita	SNT Sandy
SNT Petrovskoe	SNT Pluto	SNT Pobeda	SNT Hems
SNT Podshipnikovets	SNT Floodplain	SNT Flight	SNT Polissya
SNT Polyana (4 SNT)	SNT Polyanka	SNT Postman	SNT Enlightenment
SNT Path to Gardening	SNT Rainbow (3 SNT)	SNT Raiki	SNT Expanse
SNT Rassvet (2 SNT)	SNT Rodniki	SNT Rodnichki	SNT Rosinka
SNT Brook	SNT Rybnik	SNT Saburovo	SNT Saturn
SNT Light	SNT Svyazist	SNT Family	SNT Sestrorechye
SNT Skala	SNT Snow Valley	SNT Juice	SNT Falcon
SNT Sokolovo	SNT Solnechnaya Polyana	SNT Solnyshko	SNT Pine
SNT Builder	SNT Theater	SNT Tekstilshchik	SNT Temp
SNT Teplovik	SNT Teremok	SNT Peatlands	SNT Traktorosad
SNT Uralmashevets	SNT Success	SNT Fakel	SNT Ferrosad
SNT Firsanovskiy	SNT Chemist	SNT Khlynovo	SNT Khovrino-1
SNT Tsarevo	SNT Central	SNT Chapaevets	SNT Chernobyl
SNT Shiltsy	SNT Enthusiast	SNT Jubilee	SNT South (2 SNT)
SNT Jupiter	SNT Amber	SNT Yakhroma	and many, many more...

Join now!

Listen to the story about the program Info-Accountant 8 for SNT

* If your city is not yet covered by our dealer network, call Main office in Moscow. You will be shown all the features of the program remotely, they will help you choose the configuration you need, remotely install and configure the program.

Learn more about the Info-Accountant for Horticultural Associations program

This universal accounting program was created by the company's specialists Info Accountant, which has 27 years of successful experience in automating accounting, tax, management, personnel records in organizations of all organizational and legal forms.

Management accounting and reporting

Settlements with owners and internal reporting

Management Accounting- This:

a coherent system for planning expenditure and income indicators;
attraction, distribution and spending of funds in accordance with the plan (estimate);
formation of internal and external reporting:
implementation of internal control measures.

These features are implemented in the accounting automation program. Info Accountant 8 designed to keep records of snt, taking into account the wishes and requirements of our numerous users - SNT accountants.

Maintaining a register of members of the SNT (ONT)

The register of members of the partnership is created and maintained by the chairman of the partnership or another authorized member of the board of the partnership (Article 15 217-FZ).

The register is created within a period not later than one month from the date of state registration partnership in accordance with the charter of the partnership

A member of the partnership is obliged to provide reliable information necessary for maintaining the register of members of the partnership.

A member of the partnership is obliged to promptly inform the chairman of the partnership or other authorized member of the board of the partnership about changes in information about himself.

Gardening or horticulture on land plots located within the boundaries of the territory of horticulture or horticulture may be carried out by owners or right holders of garden or garden plots of land who are not members of the partnership, without participation in the partnership.

Information about persons who are not members of the partnership may be entered in a separate section of the register of members of the partnership with the consent of such persons.

The register of members of the partnership contains:

surname, name, patronymic (last - if available) of the applicant;
the address of the applicant's place of residence;
the postal address at which the applicant can receive postal messages, unless such messages can be received at the address of the place of residence;
e-mail address where electronic messages can be received by the applicant (if any);
cadastral (conditional) number of the land plot, the owner of which is a member of the partnership.

If garden or garden plots of land that are in state or municipal ownership and located within the boundaries of the territory of horticulture or horticulture belong to citizens on the basis of the right of lifetime inheritable possession or permanent (unlimited) use, or these land plots are leased to citizens, the right to participate in the partnership is exercised by these landowners, land users and land tenants.

For the acquisition by such citizens of membership in the partnership, the adoption of any decisions of state authorities or local governments is not required.

Processing of personal data necessary for maintaining the register of members of the partnership in the program Info Accountant carried out in accordance with the current federal law, incl. personal data law:

Calculations for income and expenses
in accordance with the estimate of the partnership

Internal reports, registers, codes, cards...

Journal of receipts of contributions.
Maintaining site cards.
Initial balances by site for contributions and services supplied
Maintaining registers:
- payment arrears;
- plots and their owners
Land tax calculation:
- for non-privatized sites;
- for public lands (PLO).
Automatic generation of reporting documents according to generally accepted forms for internal purposes and established ones - for submission to tax authorities(including the declaration on land tax and personal income tax), as well as - to off-budget funds and other addresses.

Estimates of horticultural associations

Note:
The accounting program contains estimates, the form and content of which are developed in accordance with the recommendations of specialists from the Moscow and regional unions of gardeners. By applying them, you will not make mistakes that may lead to legal and tax consequences. However, if the proposed form seems insufficient to you, you can install a specialized program for SNT Estimates 2.0.

Samples of notices, magazines, registers, reports
generated by the Info-Accountant program *

* When you click on the selected form, the image is enlarged.
To return, click on the cross in the circle in the lower right corner of the image.

Effective application of the Info-Accountant program for SNT contributes to its flexibility, simplicity, and visibility. Know great opportunities Programs and be able to use them correctly will help the Guide.

Info-Accountant for SNT Program Guide

The guide will be of great help to you, how to initial stage, and during the practical application of the accounting program in SNT. With the help of the Guide, you can easily understand how and in what sequence one or the operation should be performed.

This enables users, even those who are completely unfamiliar with the accounting program Info Accountant to use it confidently.

You can easily find the guide in the section Horticultural associations program Info-Accountant.

Hosting Info-Accountant in the cloud

The program is not on your computer.
The program is located in the data center - information processing center

The Info-Accountant software comes in two versions:

with the ability to install and work on your computer
with the ability to install and work "in the clouds", i.e. in the Data Processing Center - Data Center

Transferring the Info-Accountant program from your computer to the cloud (that is, to the data processing center - DPC) relieves you of the need to monitor the safety of your data, transferring this function to the data center specialists, thereby raising the level of security and reliability of storing your data.

All computing processes take place on a server in the cloud, and all user data is actually located there.

Remote servers are located in a reliable secure data center (information processing center - DPC) with a multi-level security system. All information is secure and available only to the user.

Remote Desktop Access (RDP) works over the Internet based on a virtual desktop. A shortcut is placed on the user's computer to connect to the virtual desktop.

You can also work from a mobile device running Windows, Android or iOS to remotely connect to a server in the cloud.

Installation of accounting software Info-Accountant for SNT

Users can easily install the accounting program Info-Accountant on their own, without recourse to specialists.
The user himself chooses the version: USN or ORN

The program is ready to work immediately after installation on the user's computer. You can start using it.

After installing the Info-Accountant for SNT program, you can immediately start working. You only need to enter the data for your SNT.

Getting started is easier with the help of the Guide.
The guide will be useful to you in the future.

Setting up an accounting program for SNT

Before practical application The Info-Accountant for SNT program requires:

Upon completion of the settings, you can calculate the amounts of upcoming payments, reflect the receipt of funds from the owners, receive the necessary reports, create registers, etc. Do not forget to use the Guide.

Regular automatic updates via the Internet

Company specialists Info Accountant constantly develop and improve the accounting program, making it better, easier and more convenient for users. In addition, an important task is to achieve strict compliance of the accounting program with the current federal and regional legislation. And this is not easy, since the legislation in the field of SNT, as well as in accounting and taxation, changes very often.

Changes are released regularly and installed on your computer automatically. This only requires an internet connection.

For example, based on the wishes and comments of SNT accountants, in November 2019 alone, more than 50 improvements and improvements were made to the Info-Accountant program in the SNT section.

Program Info-Accountant for SNT

Specialized version of the program Info Accountant for SNT popular program Info Accountant designed to automate settlements with the owners of garden plots and is used with all versions of the program Info Accountant 8.8(ORN, USN, NPO). The program allows you to conduct complex accounting in garden partnerships.

The program is currently Info Accountant 8.8 is one of the most popular accounting software. Thanks to the version for SNT The program was highly appreciated by the accountants of thousands of SNT horticultural associations.

The Info-Accountant program is focused on gardening partnerships and dacha cooperatives. It is in these partnerships that often there are no automation programs and accounting systems at all. Therefore, problems arise with the identification and accounting of non-payers, and as a result, a lack of funds for the development of the infrastructure of the partnership.

With the help of the program Info Accountant for SNT you can automate accounting in any garden partnership. Understand where the greatest losses occur, identify persistent non-payers and force them to pay with the help of legal actions: sending periodic notices, acts and orders. Ultimately, create an orderly and automated system for receiving payments and accounting for expenses.

Application automated system taking readings from metering devices for electricity, water and gas in the program Info Accountant for SNT allows you to completely exclude cases of theft of these resources by unscrupulous members of the partnership. Automation using the program Info Accountant accounting systems material assets in SNT and resource consumption will help facilitate the solution of the main problems.

The program has an intuitive interface. For you there is a convenient system of prompts, which you can always easily refer to. The program is designed to make it convenient and easy for you to work in it.

You do not need to take expensive courses to master the program. You can start working on it yourself. In addition, our specialists will help you import the database from other programs, from various electronic media, as well as make preliminary settings for the specifics of your organization.

It is more convenient for you to purchase the Info-Accountant program:

"Go to the top of the page"

Accounting for all legal requirements:

In a specialized version accounting program"Info-Accountant for SNT" takes into account all the requirements of the new federal law dated July 29, 2017 No. 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs ..."

Federal Law of July 29, 2017 No. 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation"

On December 31, 2018, the Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" became invalid

For land tax, all horticultural partnerships report in the form approved by order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21 / 347@. The same order establishes the procedure for filling out the land tax declaration and the format for submitting it in electronic form.

The specialists of these interregional public organizations have the highest qualifications and many years of experience in providing accounting and legal assistance to gardeners, as well as a positive practice of protecting their interests in all instances, including in courts.

Legislative framework of SNT

List of main legislative
and regulations

federal laws

Responsibility of the debtor for the payment of contributions to the SNT

Civil Code of the Russian Federation Article 395. Liability for failure to fulfill a monetary obligation

1. In cases of illegal retention of funds, evasion of their return, other delay in their payment, interest on the amount of the debt shall be paid. The amount of interest is determined by the key rate of the Bank of Russia in force in the relevant periods. These rules apply unless a different amount of interest is established by law or by agreement.

2. If the losses caused to the creditor by the unlawful use of his monetary resources exceed the amount of interest due to him on the basis of paragraph 1 of this article, he has the right to demand compensation from the debtor for losses in excess of this amount.

3. Interest for the use of other people's funds shall be charged on the day the amount of these funds is paid to the creditor, unless a shorter period is established for the calculation of interest by law, other legal acts or an agreement.

4. In the event that the agreement of the parties provides for a penalty for non-performance or improper performance monetary obligation interest provided for by this Article shall not be recoverable, unless otherwise provided by law or contract.

5. Accrual of interest on interest (compound interest) is not allowed, unless otherwise provided by law. For obligations fulfilled in the course of entrepreneurial activities by the parties, the use of compound interest is not allowed, unless otherwise provided by law or contract.

6. If the amount of interest payable is clearly disproportionate to the consequences of the breach of the obligation, the court, at the request of the debtor, has the right to reduce the interest provided for by the agreement, but not less than to the amount determined on the basis of the rate specified in paragraph 1 of this article.

Code of Administrative Offenses of the Russian Federation Article 7.1. Unauthorized occupation of land

Unauthorized occupation of a land plot or part of a land plot, including the use of a land plot by a person who does not have the rights to the specified land plot- entails the imposition of an administrative fine in the event that the cadastral value of the land plot is determined, on citizens in the amount of 1 to 1.5 percent of the cadastral value of the land plot, but not less than five thousand rubles; for officials - from 1.5 to 2 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; for legal entities - from 2 to 3 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot is not determined, for citizens in the amount of five thousand to ten thousand rubles; on officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand roubles.

Notes:

1. For the administrative offenses provided for by this article, persons engaged in entrepreneurial activities without forming a legal entity shall bear administrative responsibility as legal entities.

2. In case of unauthorized occupation of a part of a land plot, an administrative fine, calculated from the amount of the cadastral value of the land plot, is calculated in proportion to the area of the illegally occupied part of the land plot.

Federal Law No. 218-FZ of July 13, 2015 (as amended on August 3, 2018) “On State Registration of Rights to Real Estate” (with amendments and additions, effective from October 1, 2018)

Article 1. Subject of regulation of this Federal Law. Basic provisions

1. This Federal Law governs relations arising in connection with the implementation on the territory of the Russian Federation of state registration of rights to real estate and transactions with it, subject in accordance with the legislation of the Russian Federation to state registration, state cadastral registration real estate subject to such accounting in accordance with this Federal Law, as well as maintaining the Unified State Register of Real Estate and providing the information provided for by this Federal Law contained in the Unified State Register of Real Estate.

2. The Unified State Register of Real Estate is a set of reliable systematized information about real estate registered in accordance with this Federal Law, about registered rights to such real estate, the grounds for their occurrence, right holders, as well as other information established in accordance with this Federal Law.

3. State registration of rights to real estate - a legal act of recognition and confirmation of the emergence, change, transfer, termination of the right of a certain person to real estate or restriction of such a right and encumbrance of real estate (hereinafter referred to as state registration of rights).

4. State registration of rights is carried out by making an entry in the Unified State Register of Real Estate about the right to real estate, information about which is entered in the Unified State Register of Real Estate

5. State registration of the right in the Unified State Register of Real Estate is the only evidence of the existence of the registered right. The right to real estate registered in the Unified State Register of Real Estate can only be challenged in court.

6. The right of ownership and other real rights to real estate and transactions with it are subject to state registration in accordance with Articles 130, 131, 132, 133.1 and 164 Civil Code Russian Federation. In cases established by federal law, restrictions on the rights and encumbrances of immovable property, in particular easement, mortgage, trust management, rental, rental of residential premises.

7. State cadastral registration of real estate - entering into the Unified State Register of Real Estate information about land plots, buildings, structures, premises, parking spaces, about objects of construction in progress, about unified immovable complexes, and in cases established by federal law, and about other objects that are firmly connected to the land, that is, the movement of which is impossible without disproportionate damage to their purpose (hereinafter also referred to as real estate objects), which confirm the existence of such a real estate object with characteristics that allow it to be defined as an individually defined thing, or confirm the termination of its existence , as well as other information on real estate objects provided for by this Federal Law (hereinafter referred to as the state cadastral registration).

8. The provisions of this Federal Law shall not apply to state accounting and state registration of rights to aircraft and sea vessels, inland navigation vessels, subsoil plots.

Federal Law No. 221-FZ of July 24, 2007 (as amended on August 3, 2018) “On Cadastral Activities”

Article 39

1. The location of the boundaries of land plots is subject, in accordance with the procedure established by this Federal Law, to mandatory agreement (hereinafter referred to as the coordination of the location of the boundaries) with the persons specified in Part 3 of this article (hereinafter referred to as the interested parties), if, as a result of cadastral work, the location of the boundaries of the land plot has been clarified. the land plot in respect of which the relevant cadastral work was carried out, or the location of the boundaries of adjacent land plots, information about which is included in the Unified State Register of Real Estate, has been clarified.

2. The subject of the agreement specified in paragraph 1 of this article with an interested person when performing cadastral works is to determine the location of the boundary of such a land plot, which is simultaneously the boundary of another land plot belonging to this interested person. The interested person is not entitled to raise objections regarding the location of parts of the boundaries that are not at the same time parts of the boundaries of the land plot belonging to him, or to coordinate the location of the boundaries on a reimbursable basis.

3. Coordination of the location of the boundaries is carried out with persons who have adjacent land plots on the right:

1) property (with the exception of cases when such adjacent land plots that are in state or municipal ownership are granted to citizens for lifetime inheritable possession, permanent (unlimited) use or to legal entities that are not state or municipal institutions or state-owned enterprises, in permanent ( perpetual) use);

2) lifetime inheritable possession;

3) permanent (perpetual) use (except for cases when such adjacent land plots are provided to state or municipal institutions, state-owned enterprises, state authorities or local governments for permanent (perpetual) use);

4) lease (if such adjacent land plots are in state or municipal ownership and the relevant lease agreement is concluded for a period of more than five years).

4. On behalf of the persons indicated in part 3 of this article, their representatives, acting by virtue of authority based on a notarized power of attorney, an indication of a federal law, or an act of an authorized person, may participate in coordinating the location of the boundaries. government agency or local government. At the same time, a representative of the owners of premises in an apartment building, authorized for such approval by a decision of the general meeting of these owners adopted in accordance with the procedure established by federal law (if the corresponding adjacent land plot is part of the common property of these owners), a representative owners of shares in the right common property to a land plot from agricultural land - by the decision of the general meeting of the owners of such shares (if the relevant adjacent land plot is part of the agricultural land and is owned by more than five persons), a representative of a horticultural or horticultural non-profit partnership - by a decision of the general meeting of members of a horticultural or horticultural partnership non-commercial partnership (if the relevant adjacent land plot is located within the boundaries of the territory of horticulture or horticulture by citizens for their own needs and is the property of the general use of the partnership).

In coordinating the location of the borders on behalf of a state authority or local self-government body, a representative of this body authorized for such coordination by a power of attorney drawn up on the letterhead of this body and certified by the seal and signature of the head of this body has the right to participate. Notarization of this power of attorney is not required.

4.1. In the cases stipulated by federal law, the State Company "Russian Highways" has the right to participate on its own behalf in coordinating the location of the boundaries of land plots intended for the placement of public roads of federal significance.

4.2. The boundaries of land plots formed in the course of the gratuitous transfer of military immovable property from federal property to the ownership of a constituent entity of the Russian Federation or municipal property are subject to agreement with the authorized executive body of the constituent entity of the Russian Federation or the local self-government body of the municipal formation, into whose ownership the said property is subject to gratuitous transfer. The boundaries of land plots are considered agreed if there is a letter from the executive authority of a constituent entity of the Russian Federation or a local self-government body on their agreement with the application of an agreed draft of the boundaries of the land plot.

5. Coordination of the location of the boundaries is carried out at the choice of the customer of cadastral works with the establishment of the boundaries of land plots on the ground or without establishing the boundaries of land plots on the ground.

The interested person has the right to demand coordination of the location of the boundaries with their establishment on the ground. In this case, such coordination is carried out with the establishment of appropriate boundaries on the ground, with the exception of the cases provided for by part 6 of this article.

6. The coordination of the location of the boundaries is carried out without their establishment on the ground, regardless of the requirements of the interested parties, if:

1) land plots, the location of the boundaries of which is agreed upon, are forest plots, land plots as part of the lands of specially protected natural areas and objects or as part of agricultural land intended for the traditional use of natural resources by indigenous small peoples North, Siberia and Far East Russian Federation;

2) the location of the boundaries of land plots subject to agreement is determined by indicating natural objects or objects of artificial origin or their external boundaries, information about which is contained in the Unified State Register of Real Estate, which makes it possible to determine the location of the boundaries of such land plots subject to agreement;

3) the location of the boundaries of the land plots subject to agreement is determined by the location on one of such land plots of a linear object and the norms of land allocation for its placement.

7. Coordination of the location of the boundaries at the choice of the cadastral engineer is carried out by holding a meeting of interested parties or individually agreeing with the interested party. Coordination of the location of the boundaries by holding a meeting of interested persons without establishing the boundaries of land plots on the ground is carried out on the territory of the settlement, within the boundaries of which the relevant land plots are located or which is the nearest locality to the location of the relevant land plots, unless another location is determined by the cadastral engineer in agreement with the interested parties.

8. If the location of the borders is agreed upon by holding a meeting of interested persons, the notice of the meeting on the coordination of the location of the borders is handed over to these persons or their representatives against receipt, sent to the e-mail address and (or) postal address at which contact is made with the person whose right on the real estate object is registered, as well as with the person in whose favor the restriction of the right or encumbrance of the real estate object is registered, contained in the Unified State Register of Real Estate in accordance with paragraph 7 of Part 3 of Article 9 of the Federal Law of July 13, 2015 N 218-FZ "On State registration of real estate", with a notification of delivery (if such information is available in the Unified State Register of Real Estate) or are published in the manner established for the official publication of municipal legal acts, other official information of the relevant municipality. Publication of a notice of a meeting to coordinate the location of the boundaries is allowed if:

1) in the Unified State Register of Real Estate there is no information about the email address or the postal address of any of the interested parties, or a notice has been received of holding a meeting to agree on the location of the boundaries, sent to the interested person by mail, with a note that it is impossible to deliver it;

2) an adjacent land plot is located within the boundaries of the territory of gardening or horticulture for their own needs by citizens and belongs to common use property, or is part of agricultural land and is owned by more than five persons, or is part of the common property of owners of premises in an apartment complex home;

3) land plots in respect of which cadastral work is carried out are forest plots.

9. The notice of the meeting on the coordination of the location of the boundaries must indicate:

1) information about the customer of the relevant cadastral works, including the postal address and contact telephone number;

2) information about the cadastral engineer performing the relevant cadastral work, including his postal address, email address and contact phone number;

3) cadastral number and address of the land plot in respect of which the relevant cadastral work is being carried out, cadastral numbers and addresses of land plots adjacent to it (in the absence of addresses, information about the location of the land plots is indicated) or the cadastral number of the cadastral quarter within the boundaries of which the specified land plots are located ;

4) the procedure for familiarization with the draft boundary plan, the place or address where this draft can be familiarized from the date of delivery, sending or publication of the notice;

5) the place, date and time of the meeting to agree on the location of the boundaries;

6) the terms and postal address for the delivery or sending by interested persons of the requirements for the coordination of the location of the boundaries with the establishment of such boundaries on the ground and (or) in writing justified objections to the location of the boundaries of the land plots after familiarization with the draft boundary plan.

10. A notice of a meeting to agree on the location of the boundaries must be handed in, sent or published no later than thirty days before the day of the meeting. In this case, the period specified in paragraph 6 of part 9 of this article may not be less than fifteen days from the date of receipt by the person concerned of the relevant notice. The approximate form of the notice is established by the body of legal regulation in the field of cadastral relations. An interested person who refuses to accept a notice of a meeting on the coordination of the location of the boundaries is considered to be duly notified of the holding of this meeting. When coordinating the location of the boundaries of land plots on an individual basis, the requirements of this article on the procedure for notifying interested parties do not apply.

11. When coordinating the location of the boundaries, the cadastral engineer must:

1) check the powers of interested persons or their representatives;

2) provide an opportunity to familiarize interested persons or their representatives with the relevant draft boundary plan and provide the necessary explanations regarding its content;

3) indicate to interested persons or their representatives the location of the boundaries of land plots on the ground to be agreed upon (in the case of agreement on the location of the boundaries with their establishment on the ground).

12. When coordinating the location of the boundaries, the interested parties or their representatives shall present to the cadastral engineer documents proving their identity, documents confirming the powers of the representatives of the interested parties, as well as documents confirming the rights of the interested parties to the relevant land plots (except if information about the registered right interested person to the relevant land plot are contained in the Unified State Register of Real Estate).

For only 11,900 rubles (992 rubles per month!)

Full automation of accounting in SNT!

17895 views

Disable sidebar

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the legislation established for all enterprises. Document flow is aimed at registration of operations that serve the needs of the organization. Entrepreneurial activity is allowed only to achieve the goals specified in the constituent documents. In the article we will consider how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for doing business.

The choice of the system of taxation of SNT

The volume of supporting documents in the accounting of partnerships depends on the taxation system chosen by the organization. SNT has the opportunity to choose a general or simplified taxation regime.

Position	General system	Simplified system
Selection order	Assigned by default upon registration	Appointed after application
Accounting	Full, using all accounts	Limited, using part of accounts
Number limits	Not available	Available
tax accounting	Registers are used for the main accounting items	Used book of income and expenses
The procedure for accounting for income and expenses	Accrual or cash method	cash method

Use of the simplified tax system in accounting

The limit value of the average number in the enterprises of the simplified tax system should not exceed 100 people. Change the object taxation of the simplified tax system or system within a year is not allowed. In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators for articles is made in the journal of operations.

When maintaining the simplified tax system, the partnership pays:

A single tax calculated in the conduct of commercial activities.
Insurance premiums accrued to the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees who receive wages.
personal income tax paid by the tax agent.
Land tax, the amount of which is paid from members' contributions.

For taxes paid, SNT submits declarations and settlements to the IFTS and funds. Balance sheet represents in a simplified form, established for small businesses. It is obligatory to submit a report on the intended use of the funds received.

When carrying out entrepreneurial activities, separate accounting of income and expenses is necessary. Separate accounting is carried out for funds received and spent under targeted programs and commercial activities.

Accounting for the objects of the garden partnership

The document flow of SNT is carried out by groups of assets and liabilities.

Group name	Credentials	Documentation
Special-purpose financing	Accounting for income, expenses, arrangement of relations with third parties	Sheets, cash orders, estimates, contracts
Partnership property	Accounting for the creation, receipts for accounting, additional equipment	Acts, cards, contracts of work, purchase and sale
General purpose documents	Accounting for general forms	Orders, estimates, minutes of meetings, accounting policy
Cash and banking operations	Accounting for operations on the receipt and expenditure of funds	PKO, RKO, cash book, account statements, advance reports
SNT employees	Accounting for receipts for work, work books	Employment contracts, accounting journals
Wage	Accounting for remuneration payments	Vedomosti, cards
commercial activity	Accounting for income received and expenses incurred	Accounting and tax accounting documents

The duties of the SNT accounting department include tax accounting and reporting for regulatory organizations. The chairman of the SNT may assume responsibility for keeping records. The IFTS is quite wary of situations where the positions of chairman, accountant and other employees are held on a voluntary basis, without remuneration.

Source of SNT income

The receipt of amounts for servicing activities is made by membership fees of the participants in the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The amount of membership fees is set for a calendar year or another period determined by the partnership. Membership fees are treated as earmarked tax-free income.

Receipt of membership dues is made according to the receipt cash order. CNT organizations are required to comply with the rules for conducting cash transactions. If the day of receipt of funds at the cash desk coincides with a number of persons, acceptance can be carried out according to the statement indicating the data of the site, person and with a signature. A PKO (incoming cash order) is mandatory issued to the document, followed by its reflection in the cash book.

Income Accounts

The working chart of accounts used by the partnership is approved in the annex to accounting policy. Accounting for receipts is carried out using and sub-accounts opened for maintenance analytical accounting. The account is opened:

86/1 to account for the funds of the entrance fee sent to the paperwork.
86/2 to account for membership fees used to cover current expenses.
86/3 to account for funds allocated for the implementation targeted programs such as the purchase of a fixed asset.

Let's consider an example with a typical situation of accounting in SNT "Plot". The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person amounted to 1500 rubles. The designated purpose amount is accumulated on account 86/3 for a loan by participants. In accounting for persons, the following transactions are reflected:

Debit 76/5 Credit 86/3 - 1500 rubles - the debt has been accrued in the amount of the target contribution.

Debit 50 Credit 76/5 - 1500 rubles - a cash contribution was made to the target program.

Account 86/3 will be closed after the construction of the SNT "Uchastok" road. Debt on counterparties can be determined by account 76/5.

Accounting for partnership expenses

The list of expenses allowed when servicing the activities of the SNT should be established in the constituent documents or an internal regulation approved by the general meeting of participants. The amount of annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting.

SNT often uses a ledger for its operations. The document is necessary for compiling internal reporting, determining the balance and movement on accounts. Consider the features of the accounting journal.

Position	Characteristic
Form used	No. K-1
The order of filling in the entry	Chronological
Grounds for making an entry	Primary accounting documents
Content	Brief description of the operation
The order of recording amounts	Produced on debit and credit accounts
Removal of the remainder	At the end of the month and each account

The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expenditure side of the estimate.

Accounting for utility bills on a practical example

The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of received SNT public service is electricity supplied on the basis of an agreement with a resource supply company. Accounting for electricity costs is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts.

Consider examples of postings when receiving electricity bills and paying them from a service provider.

In the address of SNT "Ogorodnik" from JSC "Energosbyt" was billed for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for receiving energy, which he made a note in the copy of the service provider. In the accounting of SNT "Ogorodnik" entries are made:

Dt 26 Kt 60 - 850 rubles - the amount of expenses of SNT for electricity according to the act was accrued;
Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
Dt 86 / 2Kt 26 - 850 rubles - expenses were covered through targeted revenues.

The debt for the supply of electricity to SNT Ogorodnik has been repaid.

The costs of paying utility bills to the service company are covered by the targeted income of the participants. The partnership itself does not provide electricity supply services and income from expenses is not considered income. The duties of the governing body of the partnership include collecting funds and transferring them to the company providing the electricity service. Accounting in the SNT is carried out in strict accordance with the tariffs established for the service.

Land plots and property of SNT

It is possible to use SNT land only for its intended purpose for growing crops and building a building. For housing construction land is not used. The building on the site is not registered as a property with the right of registration and has the status of a garden house.

A land plot cannot be privatized and is leased to a person after joining a partnership. The property is the property of all participants. Persons have at their disposal:

Public roads located on the territory of SNT.
Communications intended for the functioning of engineering networks.
Areas intended for parking or placing containers for collecting garbage.
Common facilities, gates, fences.

Accounting for property created at the expense of members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property of a legal entity, issued in the form of a SNT. The right to dispose of property with restrictions on transactions must be approved in the charter of the partnership.

Members of the partnership have the right to dispose of property on general rights. In the case of use of SNT property by third parties, a contract for the right to use is concluded with them for a fee, the amount of which corresponds to the cost established for members.

Blitz answers to common questions

Let's consider the answers to a number of practical questions of SNT activities.

Question number 1. How are the size of membership fees determined and their accounting in the absence of estimates?

The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To account for receipts and expenses, a journal of operations is created, which allows you to determine the distribution of amounts among expense accounts.

Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement?

SNT can take the form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where a record is made of the payment of the fee.

Question number 3. Are the receipts from the members of the SNT to cover the payment for electricity and land tax partnership income?

No, they are not. The amounts are paid as part of membership dues, which must be indicated in the Articles of Association of the partnership.

Question number 4. How are the costs of SNT covered when the need exceeds the income established according to the annual estimate?

The amount of targeted income of members of the partnership depends on fixed amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the CNT and revise the amount of contributions established for the year.