Simplified taxation system for gardening partnerships. Simplified taxation system in SNT

Questions and answers on the topic

Accounting entries for SNT (non-commercial use of land, only gardeners): 1. payment of membership fees to the current account, 2. payment of bank commissions, fines, penalties, land tax from the current account, 3. accrual of land tax. 4. payment for electricity for gardening, other households. expenses. Which accounts are closed at the end of the year?

we inform you the following: 1.) Debit 76 subaccount “Debt on membership fees” Credit 86 subaccount “Membership fees”

— contributions to SNT members have been accrued

Debit 51(50) Credit Debit 76 subaccount “Debt on membership fees”

Contributions made by participants

2.3.) Debit 76 subaccount “Settlements with other debtors and creditors” Credit 51

Debit 20(26) Credit 76 subaccount “Settlements with other debtors and creditors”

— commission paid (withdrawn) by the bank

Debit 68 (69) subaccount “Fines (penalties)” Credit 51

— fines (penalties) for taxes (insurance contributions) are listed

Debit 20(26) Credit 68 (69) subaccount “Fines (penalties)”

— a fine (penalty) was accrued due to targeted funding for statutory activities

Please note that in commercial organizations general rule To calculate fines (penalties), account 99 is used, however, under these circumstances, it is necessary to use cost accounts for the appropriate source of targeted financing (after all, SNT does not aim to make a profit).

Debit 20 (26) Credit 68 subaccount “Calculations for land tax”

— accrued land tax

Debit 68 subaccount “Calculations for land tax” Credit 51

- land tax paid

4.) Debit 20(26) Credit 60 (76)

- accrued electricity costs

At the end of the year, cost accounts, as well as financial results accounts, are closed to the account of the source of targeted financing:

Debit 86 subaccount “Membership fees” Credit 20(26)

— reflects the use of targeted contributions

The rationale for this position is given below in the materials of the Glavbukh System vip version

SNT reporting on the simplified tax system

Good afternoon, what needs to be kept under the simplified taxation system and to which authorities to submit reports?

First of all, you need to submit your financial statements. All non-profit organizations should submit accounting reports. It is submitted to the Federal Tax Service and the statistical office no later than March 31 of the year following the reporting year (subclause 1, clause 1, article 2 of the Federal Law of December 6, 2011 No. 402-FZ). Accounting includes:

balance sheet;
report on intended use funds.

Report on financial results. It is not necessary to submit it to the NPO; it can be replaced by a report on use cash. It is mandatory only if the following conditions are met:

— during the reporting year, the NPO received significant income;

- profit data does not fully reflect financial condition organizations.

Simplified declaration. Fill out the declaration according to the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ It must be submitted to tax office no later than March 31 of the following year (subclause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation). This report must be submitted at the end of the year.

At the same time, in the declaration under the simplified tax system, NPOs additionally fill out section 3 “Report on the intended use of property.” This should be done by NPOs that received targeted funding during the year or that have a balance at the beginning of the year. targeted funds from the previous period, even if there were no receipts in the reporting year.

Also, SNT-simplifiers must keep a book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

At application of the simplified tax system SNT does not need to pay income tax, property tax and VAT (clause 2 of article 346.11 of the Tax Code of the Russian Federation). Therefore, most SNTs do not need to submit returns for these taxes.

The combination of SNT and simplified tax system does not always mean that the organization does not have to pay other taxes besides the single one. There are many exceptions to this rule:

property tax is paid by organizations that have property taxed at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
VAT must be paid by SNT tax agents for VAT;
Transport tax is paid by those SNTs that own vehicles;
Land tax is paid if SNTya owns a plot of land, etc.

Other reporting

Employee reporting:

in the Federal Tax Service - 2-NDFL, 6-NDFL, ERSV and the average number;
in FSS -4-FSS;
in the Pension Fund of Russia - SZV-M and SZV-STAZH

Also, non-profit organizations provide two mandatory documents to Rosstat:

Form No. 1-NPO, which reflects data regarding the activities of the organization;
Form No. 11 (short), which should contain information about changes in fixed assets.

It is mandatory to submit reports to the Ministry of Justice:

Form No. 0N0001 - it reflects information about the heads of the NPO and the activities it carries out;
Form No. 0N0002 - shows how the NPO’s property was used and what the targeted funds were spent on;
Form No. 0Н0003 - reflects the amount of funds received from foreign and international organizations, citizens and stateless persons.

The forms were approved by order of the Ministry of Justice of the Russian Federation dated March 29, 2010 No. 72. This reporting is provided so that the state can ensure control over whether NPOs have foreign citizens among participants and founders and foreign sources financing (Part 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ).

The first two forms do not need to be filled out by organizations if:

they did not receive assets from foreign entities;
the founders and members of NPOs are citizens of the Russian Federation;
NPO revenues for the year amounted to more than 3 million rubles.

Instead, you need to fill out a statement stating that the NPO complies with legal requirements.

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Are amounts received from SNT members to pay for electricity included in income?

Questions and answers on the topic

SNT is on the simplified tax system - income. SNT for consumed electricity is calculated according to the tariffs invoiced by the energy supply organization. Each gardener makes a payment to the SNT cash desk for e-mail. energy at the same tariff, but increased by % of losses in electrical networks. I, an accountant, attribute to income only the amount of losses on electrical networks, considering this as non-operating income. Or should the entire amount paid by the gardener for electricity be considered income? Can gardeners' payments for electricity be classified as targeted contributions?

You can not include electricity fees in your income only if you have documents prepared in a certain way. There are two options.

First option. Payment for electricity within the tariff does not need to be included in SNT income if the charter of the partnership stipulates that payment costs utilities and land payments are covered by received membership fees.

When calculating the single tax, simplified organizations do not take into account the income specified in Article 251 Tax Code RF (Clause 1.1 Article 346.15 of the Tax Code of the Russian Federation). In particular, targeted revenues (with the exception of targeted revenues in the form of excisable goods), which include gratuitous targeted revenues from organizations or citizens for the maintenance and conduct of the statutory activities of non-profit organizations, are not taken into account. At the same time, recipients of targeted revenues must use them for the purpose determined by the transferring party, and also take them into account separately. If these conditions are met, the proceeds are recognized as targeted for tax purposes. This procedure is provided for in paragraph 2 of Article 251 of the Tax Code of the Russian Federation.

The current expenses of gardening associations are financed from membership fees - funds periodically contributed by members of the gardening association (Article 1 of the Law of April 15, 1998 No. 66-FZ). For tax purposes, entrance, membership and share contributions of participants in non-profit organizations are classified as targeted revenues (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation).

Thus, if the charter of the partnership stipulates that the costs of paying for utilities and land payments are covered by received membership fees, these amounts can be qualified as earmarked funds received for the conduct of the statutory activities of the non-profit organization. In this case, these amounts do not need to be included in the tax base according to single tax(while performing other necessary conditions) (clause 1.1 of article 346.15 of the Tax Code of the Russian Federation).

In this case, the partnership must document the use of targeted funds for their intended purpose. For example, contracts concluded with resource supply organizations and invoices received from them for payment for services provided. This follows from the provisions of paragraph 1 of Article 252 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation.

Similar explanations are contained in letters of the Ministry of Finance of Russia dated March 19, 2009 No. 03-11-06/2/46.

Second option. SNT first enters into an intermediary agreement with the electricity supply organization (supplier) for the supply of electricity to members of the gardening partnership (subsubscribers). And later SNT enters into an agreement with SNT members, according to which SNT members make contributions to pay for electricity to SNT, and SNT transfers these contributions to the electricity supply organization. In all these operations, SNT is an intermediary and receives a fee for its services, for example, 1% of the payment amount.

When the agreement concluded between SNT and the electricity supply organization is an agency agreement, SNT has the right not to include in its income the amounts received from SNT members to pay for electricity. SNT's income will be only agency fees.

Explanation. The list of income not taken into account for tax purposes is exhaustive and is specified in Art. 251 Tax Code of the Russian Federation.

The amounts of payments by members of a horticultural non-profit partnership for electricity received into the account of the partnership are not specified in Art. 251 Tax Code of the Russian Federation.

At the same time, based on paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation when determining tax base income in the form of property (including cash) received by a commission agent or agent in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement is not taken into account.

Accordingly, if SNT is an agent under an agency agreement, amounts received from SNT members to pay for electricity are not included in income when calculating the simplified tax system.

This issue was also the subject of consideration by the financial department. As the Ministry of Finance of Russia indicated, the amounts of payments by members of a horticultural non-profit partnership for electricity received into the account of the partnership are not specified in Art. 251 Tax Code of the Russian Federation. So if not agency agreement, then the amounts of payments received from members of a gardening non-profit partnership for electricity are included in income (Letter of the Ministry of Finance of Russia dated February 20, 2014 N 03-11-11/7276).

At the same time, SNTs that apply the simplified tax system for an object's income minus expenses can take into account the amounts transferred to energy supply organizations as expenses (Letters of the Ministry of Finance of Russia dated 02/20/2014 N 03-11-11/7276, dated 02/20/2014 N 03-11-06 /2/7291).

If an agency agreement is concluded, then the agent applying the simplified tax system only takes into account the agency fee as part of the income when determining the object of taxation (Letters of the Ministry of Finance of Russia dated December 5, 2013 N 03-11-06/2/53145, dated October 30, 2013 N 03- 11-06/2/46216, dated 10/29/2012 N 03-11-11/328, dated 08/13/2012 N 03-11-11/237).

In order for the tax authorities to recognize an agency agreement as legal, it is necessary to first conclude an intermediary agreement with the electricity supplier, and only then agreements with members of SNT. This clarification is contained in the letter of the Ministry of Finance of Russia dated December 5, 2013 N 03-11-06/2/53145, and in paragraph 6 of the Information Letter of the Presidium of the Supreme Arbitration Court Russian Federation dated November 17, 2004 N 85. And do not forget that the mediation agreement must provide for the intermediary’s remuneration. It is this that will then be the income of SNT, and not the entire amount received from the members of the partnership for electricity.

Submitting reports to SNT

Questions and answers on the topic

Do I need to submit reports if it is SNT? There are no bills, no charges. Also, is it possible to pay taxes in cash? Public lands.

Yes, even if there are no accruals, you will have to submit reports. In particular, you will need to prepare the following reports.

Accounting statements. All non-profit organizations should submit accounting reports. It is submitted to the tax office and statistical office no later than March 31 of the year following the reporting year (subclause 1, clause 1, article 2 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter referred to as Law No. 402- Federal Law).

Included financial statements prepare:

— report on the intended use of funds.

You can fill out the forms using both regular and simplified forms. The usual ones are approved by Appendices No. 1 and 2, and the simplified ones by Appendix No. 5 to Order No. 6 of the Ministry of Finance of Russia dated July 2, 2010. Simplified forms cannot be used only by those non-profit organizations that, by law, are not entitled to conduct accounting in a simplified form.

If your NPO conducts business and has received significant income from business, then, in addition to the forms noted, you will also have to submit a report on financial results.

It is not necessary to complete other reporting attachments. Unless you yourself decide to decipher some kind of important information, then fill out the applications. You can use both text and table forms.

Simplified declaration. Fill out the declaration in the form approved by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ And submit it to the tax office no later than March 31 of the following year (subclause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation). Please note that the declaration is submitted to the Federal Tax Service only at the end of the year. Based on the results of the reporting periods, it is not necessary to submit it to the tax office.

In the declaration under the simplified tax system, in addition to all the main sections 1.1 - 2.2, NPOs should fill out section 3. This section is a report on the intended use of the property. There you will reflect the funds that you received as part of charitable activities, targeted revenues and targeted financing. And confirm that you spent the amounts for the intended purpose.

You need to submit a declaration even if you have no activity http://e.26-2.ru/article.aspx?aid=372098

Information on the average number of employees. Submit your reports for the previous year no later than January 20. The information form was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174.

Reports to funds - Pension Fund and Social Insurance Fund. You need to submit payments to the funds for your employees. Even if they didn’t receive any accruals. After all, companies are automatically considered insurers, even if there are no employees or no payments are made to them. Means, zero reports need to pass. Reports should be sent based on the results of the reporting and tax periods. The reporting periods are: first quarter, half year, 9 months. The tax period is one year (Part 9, Article 15 of Federal Law No. 212-FZ of July 24, 2009) (hereinafter referred to as Law No. 212-FZ).

Submit your calculation to the FSS using Form 4-FSS, approved by Order No. 59 of the FSS of Russia dated February 26, 2015. Deadlines for submission:

- no later than the 20th day of the month following the reporting (tax) period - for calculations on paper;

- no later than the 25th day of the month following the reporting (tax) period - for an electronic report (subclause 2, part 9, article 15 of Law No. 212-FZ).

Submit your calculations to the Pension Fund using the RSV-1 Pension Fund form, approved by resolution of the Board Pension Fund RF dated January 16, 2014 No. 2p. Due dates:

- no later than the 15th day of the second month following the reporting (tax) period - for a paper report;

- no later than the 20th day of the second month following the reporting (tax) period - for calculation in electronic form(subparagraph 2, part 9, article 15 of Law No. 212-FZ).

In addition, every month you need to submit to the Pension Fund monthly report in form SZV-M. Deadline: no later than the 10th day of the month following the reporting month. The report form was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. Even if you don’t have employees, at least you have a manager. A report must be submitted regarding him. Even if the agreement with him has not been drawn up (Letter of the Pension Fund of the Russian Federation dated 05/06/2016 No. 08-22/6356). Details - http://e.26-2.ru/article.aspx?aid=474589&from=panel_soder

Property tax calculation. You should submit a report only if you pay property tax at the cadastral value. Let us remind you that it is listed by organizations that own real estate, the base for which is determined as the cadastral value. For example, administrative and business centers, shopping centers, complexes, as well as premises in them (Article 375 of the Tax Code of the Russian Federation). The calculation form was approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. It must be sent to the Federal Tax Service on a quarterly basis. For the 1st, 2nd and 3rd quarter - no later than 30 calendar days from the date the corresponding quarter ended. At the end of the year - until March 30 inclusive (clause 2 of Article 386 of the Tax Code of the Russian Federation).

Transport tax declaration. Submit the declaration to the Federal Tax Service if you own vehicles and you pay transport tax. The reporting form was approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99). The deadline is no later than February 1 of the year following the reporting year (paragraph 1, clause 3, article 363.1 of the Tax Code of the Russian Federation).

Land tax declaration. Submit a tax return if you own land and pay land tax. The declaration form was approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696. The deadline is no later than February 1 of the year following the reporting year (paragraph 1, clause 3, article 398 of the Tax Code of the Russian Federation).

Calculation of 6-NDFL. Since you do not have payments to employees, do not submit 6-NDFL (letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4901). Since you will not be a tax agent http://e.26-2.ru/article.aspx?aid=458398

The company cannot pay taxes in cash. Organizations must remit taxes strictly without in cash from your current accounts. Only entrepreneurs and citizens have the right to make payments in cash. This follows from paragraphs 1 and 3 of Article 45, paragraph 2 of paragraph 4 of Article 58 of the Tax Code of the Russian Federation. Such clarifications are contained in the joint letter dated November 12, 2002 of the Ministry of Taxes of Russia No. FS-18-10/2 and the Bank of Russia No. 151-T, as well as in the letters of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02- addressed to taxpayers 08/17543, dated November 18, 2011 No. 03-02-07/1-396. The validity of this position is confirmed by some arbitration courts (see, for example, decisions of the FAS North-Western District dated December 23, 2008 No. A42-865/2008, Volga-Vyatka District dated April 2, 2008 No. A79-5871/2007, West -Siberian District dated September 3, 2008 No. F04-5430/2008(11095-A46-26)).

The company also does not have the right to pay taxes in cash through a representative. Firstly, this possibility is not provided for by law. And secondly, it interferes with effective tax control(letter of the Ministry of Finance of Russia dated December 16, 2009 No. 03-02-07/2-207). Even if a representative of an organization makes a transfer without opening a bank account, indicating in the application that this is a tax for the organization, the Treasury will still not accept these amounts for offset. They simply will not be taken into account in reducing the organization’s obligations (letters of the Ministry of Finance of Russia dated November 18, 2011 No. 03-02-07/1-396, Federal Tax Service of Russia dated December 11, 2013 No. ZN-4-1/22320).

However, there are examples court decisions, in which the payment of taxes in cash through representatives of organizations is recognized as legal (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation dated April 11, 2011 No. VAS-3950/11, dated February 12, 2009 No. VAS-1438/09, dated 2 October 2008 No. 12728/08, resolution of the Federal Antimonopoly Service of the North Caucasus District dated September 4, 2009 No. A32-23285/2008, dated December 9, 2008 No. F08-7449/2008, Northwestern District dated August 20, 2008 No. A42-6789/2007, dated August 1, 2008, No. A42-5811/2007, dated June 11, 2008, No. A42-6790/2007, Volga District, dated March 11, 2010, No. A72-10616/2009, East -Siberian District dated December 6, 2010 No. A58-1779/2010, Ural District dated July 24, 2008 No. Ф09-5175/08-С4, Moscow District dated June 15, 2009 No. KG-A41/4065-09) .

If you paid your taxes in cash, rely on these decisions to argue your position in court. Perhaps the arbitrators will take your side.

SNT taxes simplified

The Department of Tax and Customs Tariff Policy considered the appeal on issues related to taxation, taxes paid in connection with the application of the simplified tax system, garden non-profit partnerships and the practical implementation of the clarifications of the Ministry of Finance of Russia in Letter dated August 13, 2012 N 03-11-11/237, and says the following.

In accordance with Art. 346.15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers applying the simplified taxation system include income from sales and non-operating income determined in accordance with Art. Art. 249 and 250 ch. 25 “Organizational Income Tax” of the Code, and do not take into account income provided for in Art. 251 Code.

According to paragraph 2 of Art. 251 of the Code, when determining the tax base, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). These include targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge on the basis of decisions of the authorities state power and organs local government and decisions of government authorities off-budget funds, as well as targeted proceeds from other organizations and (or) individuals, and used by the specified recipients for their intended purpose.

In accordance with paragraphs. 1 item 2 art. 251 of the Code, targeted income for the maintenance of non-profit organizations and the conduct of their statutory activities includes contributions made in accordance with the legislation of the Russian Federation on non-profit organizations by founders (participants, members), donations recognized as such in accordance with the civil legislation of the Russian Federation, income in the form of gratuitously received Not commercial organizations works (services) performed (rendered) on the basis of relevant contracts, as well as deductions for the formation in accordance with Art. 324 of the Code on the procedure for reserves for repairs and major overhauls common property, which are produced by the homeowners association, housing cooperative, horticultural, gardening, garage-construction, housing-construction cooperative or other specialized consumer cooperative their members.

Thus, horticultural non-profit partnership as part of income when determining the tax base for taxes paid in connection with the application of the simplified taxation system, it does not take into account contributions from founders (participants, members).

As for other payments received by the horticultural non-profit partnership, it should be borne in mind that the list of income not taken into account for taxation in accordance with Art. 251 of the Code is closed.

Considering that the amounts of payments by members of a horticultural non-profit partnership for electricity received in the account of the partnership are not specified in Art. 251 of the Code, then the specified income is subject to taxation, paid in connection with the application of the simplified taxation system, in the generally established manner.

At the same time, it should be borne in mind that, according to paragraphs. 9 clause 1 art. 251 of the Code, when determining the tax base, income in the form of property (including cash) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses, is not taken into account made by the commission agent, agent and (or) other attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The indicated income does not include commission, agency or other similar remuneration.

In accordance with paragraph 1 of Art. 1005 Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Article 1011 of the Civil Code of the Russian Federation establishes that if an agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Ch. 51 “Commission” of the Civil Code of the Russian Federation, if these rules do not contradict the provisions of Chapter. 52 of the Civil Code of the Russian Federation or the essence of the agency agreement.

Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal, including the performance of the functions of a commission agent.

According to the provisions of paragraph 6 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2004 N 85, a transaction completed before the conclusion of a commission agreement cannot be recognized as concluded in pursuance of the instructions of the principal.

In this regard, under an agency agreement, a transaction with third parties by an agent acting on his own behalf, but at the expense of the principal, must be completed after the conclusion of the agency agreement and only in the interests of the principal.

If the above conditions are met for a transaction with third parties, for an agent applying the simplified taxation system, only agency fees are taken into account as part of the income when determining the object of taxation.

In this regard, if a horticultural non-profit partnership concludes agency agreements for the supply of electricity with members of this horticultural partnership, subject to the above conditions for a transaction with third parties, only agency fees will be taken into account as part of the tax income paid in connection with the application of the simplified taxation system.

At the same time, it is reported that this letter from the Department does not contain legal norms, does not specify regulatory requirements and is not a regulatory legal act. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of an informational and explanatory nature and do not prevent taxpayers from being guided by the norms of the legislation of the Russian Federation on taxes and fees in an understanding that differs from the interpretation set out in this letter.

Deputy Director
Tax Department
and customs tariff policy
R.A. SAHAKYAN

Some horticultural non-profit partnerships (SNTs) in Russia pay income tax. At the same time, various contributions pass through SNT - both from its members and from those who do not have such status. The Ministry of Finance explained the features of accounting for all income tax contributions to SNT, and also announced upcoming changes to legislation.

New legal regulation and types of contributions

The peculiarities of the civil legal status of non-profit organizations created by people for gardening and vegetable farming in accordance with the Civil Code of the Russian Federation are determined by the new Federal Law of July 29, 2017 No. 217-FZ entitled “On the conduct of gardening and vegetable gardening by citizens for their own needs and on amendments to separate legislative acts Russian Federation" (hereinafter referred to as Law No. 217-FZ). It came into force on January 1, 2019.

According to Art. 3 of Law No. 217-FZ, contributions mean funds contributed by members of the partnership to its current account for the purposes and in the manner determined by this law and the charter of SNT.

And Article 14 establishes that contributions of SNT members can be of the following types:

membership;
targeted contributions.

How to determine the tax base for contributions

By virtue of clause 2 of Art. 251 of the Tax Code of the Russian Federation when determining the income tax base are not taken into account targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge. In particular, from organizations and/or individuals used for their intended purpose - according to the list of such receipts established by this paragraph. At the same time, taxpayers who receive such targeted revenues are required to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.

Such targeted revenues for the maintenance and conduct of statutory activities include, in particular, contributions made by founders (participants, members) in accordance with the legislation of the Russian Federation on non-profit organizations.

Legal consultation

MOSCOW AND MOSCOW REGION:

SAINT PETERSBURG AND LENIGRAD REGION:

REGIONS, FEDERAL NUMBER:

A gardening non-profit partnership (SNT) is a special non-profit association that can be created by citizens of the Russian Federation on a voluntary basis so that members of this organization can jointly solve certain economic problems in gardening. It should be understood that virtually any SNT is a legal entity that is obliged to pay taxes on a general basis, and membership fees of SNT participants are usually used to pay these taxes. But what taxes does SNT pay in 2018? Any gardening non-profit partnership is required to pay 4 types of taxes:

Does SNT pay property tax? Yes, SNT is required to pay tax on all property it owns. It should be understood that property tax is regional tax, therefore its size is established by regional legislation. It should also be remembered that the tax cannot be higher than 2.2%.
Land tax. Each owner of a plot of land is also required to pay land tax. This tax is also regional. On average, its size is 0.1 - 0.5%, and the tax base in this case is the cadastral value of the site. In some regions, the tax may consist of two parts - some objects are subject to one tax, and other objects are subject to another tax.
Tax on public lands in SNT. This tax is actually a type of land tax. The object of taxation is land that is collectively owned and not used for gardening (this could be roads, parks, playgrounds, and so on). The rules here are still the same - the tax is regional, the average tax is 0.1 - 0.5%, and so on. It should be remembered that in 2019 a law will come into force according to which collective property can be transferred to shared property. After transferring common land into personal ownership, it will be necessary to pay tax on this land on a general basis
Personal income tax. If SNT enters into an employment contract with someone, then after receiving the money, such person is obliged to pay personal income tax on a general basis.
In some cases you will also have to pay water tax. However, in most cases, SNTs do not pay tax on water, since the use of water for watering vegetable gardens and garden plots is not taxed.

Filing declarations

Now you know what taxes SNT must pay in the Russian Federation and how SNT taxation works. Let's find out how SNTs should file tax returns:

At the end of each tax period, SNT fills out a tax return on a general basis. After this, the declaration is submitted to the Federal Tax Service of Russia at the place of registration. If the declaration does not contain errors, then the Federal Tax Service signs it and puts a stamp. After this, the chairman of SNT receives a notification that the Federal tax service accepted the declaration. After this, you need to pay all taxes according to the data specified in the declaration.
If during the tax period SNT does not have obligations to pay certain taxes, then SNT must reflect this fact in the tax return. If this is not done, then SNT may be fined.
To cover taxes, target and membership fees made by SNT participants are usually used.

stroitelstvo-pravo.ru

The Federal Tax Service of Russia explained the peculiarities of taxation of public lands SNT | Federal Tax Service

77 Moscow city

Date of publication: 06/28/2018 10:00

At the height of the dacha season, the Federal Tax Service of Russia summarized citizens’ questions about the taxation of public lands of gardening non-profit partnerships. These include lands under roads, sports grounds, electricity, gas, water supply facilities, general infrastructure, etc.

Land tax is paid by persons who own land plots by right of ownership, permanent (perpetual) use or lifelong inheritable possession (Article 388 of the Tax Code of the Russian Federation). Tax payers are determined depending on the type of rights to SNT land plots that are registered in the Unified state register real estate on the grounds provided for by Federal Law No. 66-FZ of April 15, 1998.

Thus, SNT members must pay land tax for plots acquired in joint ownership through targeted SNT contributions. The tax base is determined for each of the owners in equal shares (Article 392 of the Tax Code of the Russian Federation). SNT as a legal entity pays tax for plots acquired using the funds of the special fund of SNT, or for plots provided (acquired) into its ownership, including in accordance with Article 28 of the Federal Law of April 15, 1998 No. 66-FZ as amended before 01.03. 2015.

For public lands of SNT, the rights to which are certified by documents issued before the entry into force of Federal Law No. 122-FZ of July 21, 1997, tax payers are the persons indicated in these documents. Moreover, if, according to Rosreestr, public plots were provided to the collective and joint ownership of SNT without distribution among its members, and the certificate of collective ownership joint ownership they were issued to SNT as a legal entity in the form provided for by the previously effective Decree of the Government of the Russian Federation of March 19, 1992 No. 177, then the taxpayer is SNT as a legal entity.

On January 1, 2019, Federal Law No. 217-FZ dated July 29, 2017 comes into force. According to it, a public land plot that is in state or municipal ownership and located within the boundaries of the gardening territory can be provided as shared ownership to the owners of garden plots. In this case, land tax will be paid by individuals participating in the shared ownership.

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How to find out the amount of land tax on public lands | sotki.ru

Land tax is paid not only by gardeners for their personal plots of land, but also by gardening and dacha partnerships for public lands.

Land tax, which is payable by a gardening non-profit partnership, is included in membership fees. Due to the fact that membership fees consist of current payments that can be directed to various needs of the partnership, many gardeners simply do not know the amount of land tax.

How to find out the amount of land tax on public lands?

The simplest thing is to contact the chairman, because it is the chairman of the SNT or the accountant of the partnership who annually collect money from gardeners to pay land tax and transfer this money to its intended purpose.

To obtain the necessary information from the chairman of a horticultural non-profit partnership, you must contact him with an application. But you can calculate the land tax yourself.

To calculate land tax you need to find out it cadastral value. This information can be found on the official website of Rosreestr in the public cadastral map.

The amount of land tax is established by local government bodies of each settlement of the Moscow region and other regions of Russia, since in accordance with Article 15 of the Tax Code of the Russian Federation, land tax applies to local taxes.

You can familiarize yourself with the decision to establish a land tax on the website of the local administration.

Background information about rates and benefits for property taxes is also available on the website of the Federal Tax Service, where you can find out the details of the decision to establish land tax, the deadline for paying the tax, the amount of the tax, as well as the established tax benefits.

Land tax is calculated as follows: the cadastral value of the land plot must be multiplied by the tax rate approved by the local government and divided by 100.

Thus, you can find out on what basis land tax is levied, in what amount, and calculate the amount to be paid without leaving your home.

sotki.ru

What are the deadlines for paying tax on SNT land?

Local municipalities are authorized to set the size tax rates within the framework dictated by Ch. No. 31 of the Tax Code of the Russian Federation, regulate the procedure and deadline for payment (for institutions), as well as introduce benefits and exemption separate categories citizens from paying taxes. Previously, the amount of land tax was calculated based on the book value of the site, which was quite low. The amount resulting from this calculation was not burdensome for payers. In the sixteenth year of the second millennium, everything changed dramatically. Now land tax (hereinafter referred to as ZN) will be calculated taking into account the cadastral value, which is equal to the market value, which foreshadows an increase in the amount several times.

Land tax 2017: payment deadlines and tax period

Each reporting period in this type of taxation is equivalent to one calendar year. In paper version reporting document is presented to the inspection by the payer in person, his representatives or sent by registered mail (not forgetting about the list of attachments). Electronic documents– via email.

In conclusion, it is worth reminding landowners that the size of this payment practically does not depend on the results of operations and profit, it is influenced by the cadastral value and area of the property. The boundaries of the plots are determined by land surveying, and each owner must know exactly and observe “their boundaries” in order to avoid unnecessary disputes with neighbors and not pay unnecessary taxes. Is it necessary to pay land tax to apartment owners in apartment building find out from the video.

Land tax: changes in calculation in 2017-2018

From this moment on, they are the owners, and therefore are obliged to pay land tax to the state budget. The taxable base is the cadastral value of the plot as of January 1 of the year for which the calculation is made. For some categories of citizens, a system of preferential deductions is applied that reduce the tax base.

Important

The interest rate in this case is no more than 0.3%, and the tax is calculated as the product of the interest rate and the cadastral value of the site. Property tax for legal entities The objects of taxation are any real estate objects (except land plots and environmental management facilities), which are on the balance sheet of SNT. The tax is calculated based on the residual value of the taxable object.

Read also the article: → “Property tax for organizations. Calculation formula, rate, main aspects.”

Taxes on public lands in a garden non-profit partnership (SNT)

Info

Land tax: payment deadlines for legal entities Organizations must independently calculate the tax after the end of the calendar year (tax period). Next, they must pay the tax within the deadlines set by local authorities. Moreover, such a period cannot be earlier than February 1 of the year following the expired one.

This follows from paragraph 1 of Article 397 and paragraph 3 of Article 398. For example, based on the results of 2016, the payment deadline cannot be set earlier than 02/01/2017. Taking into account this rule, municipalities determine the deadlines for paying land tax in their territories. For example, in Moscow, organizations must pay land tax for 2016 no later than 02/01/2017. In St. Petersburg, tax for 2016 must be paid by a legal entity no later than 02/10/2017. In addition, local authorities (authorities of St. Petersburg, Sevastopol, Moscow) have the right to determine the frequency of payment of advance tax. Attention

To do this, you need to prove your rights by presenting tax authorities necessary documents. The list of organizations exempt from land tax by the federal authorities is specified in Article No. 395 of the Tax Code of the Russian Federation. The remaining benefits are approved and distributed by local municipal authorities.

The decisions of the authorities are communicated to the population through publications in newspapers and on administration stands. Timing and procedure for paying tax in 2018 Tax payment must be paid in the region where the property is located. Land tax payers are individuals. persons and associations who have become owners or permanent owners of plots of land. Payment deadlines are set by municipalities and, as a rule, are different for individuals. persons and legal entities. Individuals and individual entrepreneurs classified as such receive a tax notice with specified size amount and payment deadline.

Land expert

Can I register on my garden plot in SNT if I am the owner? Yes, you can register on a garden plot. Previously, such a procedure was prohibited, but at the moment any owner has the right to register his gardening plot. However, it must be remembered that for this to be achieved prerequisite: the building on the site must be recognized as a residential facility suitable for people to live in it. In other words, the building must have a solid structure, equipped with all communications, and it can be lived in for at least one year, that is, throughout all annual seasons. Rate the quality of the article.

Taxation st. What are the interest rates and payment procedure?

online - through the tax transfer service on the Federal Tax Service website;
With mobile phone or from electronic wallet;
online through the services oplatagosuslug.ru or the municipal service “Pay taxes”;
using Internet banking connected by the bank servicing the individual’s personal account.

For legal entities there is only one way: transferring money through a bank using a payment order. For the procedure for filling out a payment order and an example of its execution for paying land tax in Moscow, see here. When is land tax paid? The deadline for paying land tax at the end of the year for legal entities is from February 1 of the year following the reporting year until the date established by local regulations. The deadline for transferring advance payments is established by the regulations of the constituent entities of the Russian Federation. For example, in Moscow they are paid before the end of the month that follows the reporting quarter. See details.

Procedure and deadlines for paying land tax

For the preferential category of the population, the amount will be reduced taking into account the preferential coefficient. For citizens who took ownership in the middle of the calendar year, which was the reporting period for land tax, the amount will be divided by twelve and multiplied by the number of months of official ownership of the plot. For shared ownership, the amount will be distributed to taxpayers according to their shares.

That is, the owner of 1/3 of the plot will have to pay 1/3 of the total tax. To calculate, you will need to clarify the cadastral value of your property. This can be done by submitting a request to Cadastral Chamber or Rosreestr, or on their official website, you can also use information portal, following the link: http://kadastr.ktotam.pro/.

Procedure and deadlines for paying land tax in 2016-2017

It should also be noted that since SNT is a non-profit organization, its goal is not to derive economic benefits in the form of profit. In accordance with this formulation of the question, it is necessary to highlight the main goals for the achievement of which the SNT is formed, namely:

solving general socio-economic issues that arise for owners of gardening plots;
protecting the interests of SNT members before government agencies or commercial organizations;
organization of settlements with enterprises providing services to the gardening partnership.

These goals are achieved only if all members of the horticultural non-profit partnership participate in the financial and economic activities of the organization. Only those individuals who are the owners of the gardening plot and members of the SNT can be nominated as members of the SNT board. Question No. 4. Does the owner of a garden plot need to pay water tax in state budget, if there is a well on the territory for extracting water for agricultural purposes? This obligation existed previously - before the adoption and official publication of Chapter. 25.2 “Water tax” of the Tax Code of the Russian Federation. Until this moment, all owners were obliged to pay water tax to the state budget, but now such an obligation has been abolished - since January 1, 2005. Thus, each owner can use a well and not worry that the tax authorities will require payment or impose penalties for this activity. Question No. 5. Over the past few years, a significant part of Russians have chosen to move from comfortable apartments to private households. The main advantage in favor of this decision was the opportunity to save on food at the expense of household farming and on paying bills from management companies for unscrupulous and sometimes not performed work at all. Since the middle of last year, the media began to publish frightening forecasts, according to which the land tax will be increased several times. Consequently, the Russian’s wallet will become even more empty. Is everything really that bad and what awaits domestic landowners? New land tax 2018: about changes and calculation procedures The land tax was established by the Russian Tax Code (TC RF), and is regulated by local authorities of cities and regions. This type of payment is the prerogative of local authorities and replenishes the regional budget.

law-uradres.ru

Something about land tax - SNT "Ryabinushka"

“But our SNT does not pay taxes

and generally does not hand over balances or whatever they are called.. And there is no current account. And an accountant. Sorry, I don’t understand accounting at all, but it seems to me that if we have an energy facility (2 transformers and wire poles), a gatehouse, common lands, then we probably have to pay taxes for them somehow state-woo? Well, at least for common lands.. And if we have electricians, a watchman and a chairman on the payroll, then this should also somehow be formalized legally? And if contributions are collected (and, strictly, with a power outage), money is collected for electricity and property is purchased (the same transformer, gatehouse, fence) - there must be a report on financial activities? For example, a fence built is registered in the name of the treasurer. Well, she's a buyer, personally. And the money from the contributions is all kept in her personal savings book (though with a power of attorney for the chairman and someone else who is not named). We asked, who is the buyer of a new transformer, or a gatehouse, for example? The answer is “What difference does it make? Am I going to put this in my pocket or something?” By the way, we don’t have a bank account, “because the treasurer said it was stupid, he could be arrested”))) By the way, “treasurer” is a popular word. According to the documents, she is simply a member of the board, an assistant to the chairman on a voluntary basis, and sometimes receives a “remuneration.” Well, maybe, from the point of view of the homespun truth, this is reasonable, but somehow dumb...

There is hope that after our uproar raised this summer, the chairman will be puzzled by how to sort out his documents, rights and responsibilities, but... Well, this uproar came from the three “smartest” who have already been bullied... sometimes you want to spit and do nothing...

Okay, let's say we turn a blind eye to hired workers (custodian, electricians), and the chairman and treasurer "just get paid from time to time." There are no them and no salaries)) But if financial reports are not submitted, is it criminal? If taxes for common lands are not paid, is it criminal? It seems that there are no real documents. The only thing that the board managed to see with difficulty was a copy of the Charter, registered with the tax office in 2002.

Why am I asking... Friends who work as accountants say that we, our SNT, may face big troubles and fines when the state pays attention to us.

At the meeting, an initiative group of 3 people called for putting the documents in order, hiring an accountant, but at the suggestion of the treasurer (she is our eminence grise), the people began shouting that “hire them yourself, if you are so rich, but we don’t have the money to pay him, and in general, all the STs in the area live like this, and they don’t employ any accountants.” Tell me, are we close to collapse or what? Maybe in the Vladimir province you can live like this, “without any papers”?))

ANSWER: Only if you have a certificate of state registration of rights to these lands. If it is issued by SNT, then SNT (legal entity) will pay; if it is “collectively-joint” property of citizens, then citizens (members of SNT) pay.

Yes, fines are provided if the tax authorities get to you. And you consult with them. They will explain their position to you. They may require documents for verification. And your managers must pay taxes on PDO - the tax office probably has information about the land. But as a rule, they turn a blind eye to everything else. The question is that the attempts of three people to restore order can end disastrously for them, given the attitude of the majority towards personal savings. Request an expense report. If they do, and the report includes the amounts of payments to employees, then for the tax office it’s a fairy tale. The partnership will be robbed of fines, and SNT will distribute these fines to all members. And those responsible will face a negative attitude towards them (those guilty of bringing the true state of affairs to the attention of the tax authorities).

And on all issues - yes, a violation of the law. Not only in the Vladimir province, everywhere. By the way, do citizens pay land tax according to tax notices? or the plots are not registered as property?

They will rip off the partnership with fines, and SNT will distribute these fines to all members

Why on earth for members?

And who else? Fines are not included in the estimate; they must be taken from other articles. How to compensate? You can, of course, not compensate, but also sit either without salaries or without repairing anything. Or without electricity. There are plenty of options.

In the end, the highest governing body of SNT is the general meeting (meeting of authorized) members. Everyone is to blame for the current situation. This wonderful SNT has public lands + lands allocated to specific users. That part of the land that has been privatized no longer belongs to this SNT: their owners are those who now own the plots. SNT itself, as a legal entity, is obliged to pay land tax (or rent). Naturally, for the lands that belong to them (leased). The partnership has the right to compensate for the payment of this tax by including it in the amount of the fee for membership in SNT. It turns out the following: - owners of privatized plots pay the land tax on their plots independently; - owners of non-privatized plots do not pay land tax on plots of land, it is paid by the owner - SNT ;- both of them use public lands allocated to this SNT, for which land tax is not paid, since it is paid by SNT. This means, according to the law: - land tax for public lands is compensated by contributions from SNT members - this expense is legally included in the amount of membership fees of both those whose plots are privatized and those whose plots are not privatized; - the land tax for non-privatized plots is compensated by their contributions by those who use such plots. Therefore, the membership fees of the owners of privatized plots should be less - they compensate for SNT only payment for public lands. They do not have to pay expenses in the form of land tax (or rent) for lands that are allocated for plots and that are not privatized.

In accordance with Art. 388 of the Tax Code of the Russian Federation, taxpayers of land tax are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. For land plots used by individuals - members of gardening associations, if they have ownership rights or permanent (indefinite) use (arising before the entry into force of the Land Code of the Russian Federation) and lifelong inheritable ownership of land plots, and documents certifying them, including acts issued by local governments on the provision of land plots, land tax should be levied on individuals by sending them tax notices for the payment of tax, calculated according to information submitted to the tax authorities from the bodies maintaining the land cadastre, bodies carrying out state registration rights to real estate and transactions with it, as well as local governments. This tax is paid personally by the owner, landowner or user of the land plot after receiving a notification from the tax office at the place of registration to pay the tax. The gardening association has public property, including land plots. Art. . 1 of Federal Law No. 66 of April 15. 1998 “On horticultural, gardening and dacha non-profit associations of citizens” reveals the concept of common use property of a horticultural, gardening or dacha non-profit association. Public property is property (including land plots) intended to provide, within the territory of a horticultural, gardening or dacha non-profit association, the needs of members of such a non-profit association for passage, travel, water supply and sewerage, electricity, gas supply, heat supply, security, and recreation. and other needs (roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, waste collection areas, fire-fighting structures, etc.). The gardening association is a non-profit organization and cannot have a profit. The main source of funds is the entrance, membership and target fees of citizens who have land plots within the boundaries of a given horticultural association and use public property. Therefore, members of a horticultural association must also pay land tax on public land. Before issuing a certificate of ownership for land, lifelong inheritable possession, use of plots by members of gardening associations, taxpayers are organizations represented by gardening associations that submit tax returns to the tax authorities of the administrative region on the territory of which the plots of these associations are located. In accordance with Art. 392 of the Tax Code of the Russian Federation: 1. The tax base for land plots that are in common shared ownership is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in the common shared ownership.2. The tax base for land plots that are in common joint ownership is determined for each of the taxpayers who are the owners of this land plot in equal shares. In any case, if there is a certificate of ownership, regardless of what year it was issued, the owner pays the land tax. You need to contact the district tax office to carry out the appropriate recalculation. For plots for which certificates have not been issued, land tax is paid by horticulture.N. Uvarov, legal consultant of the Union of Gardeners, Newspaper “GARDENER” No. 21, 2010.

How to distribute land tax for public lands among members of a gardening partnership and are those who have benefits exempt from payment?

Preferential categories of citizens are exempt from paying land tax for their individual plot. Due to the fact that public lands are not divided between the participants of the partnership in kind and cannot be divided, and the payer of land tax is not an individual user, but the partnership as a legal entity, the amount of tax on public lands must be divided between all participants partnership equally. SNT itself does not enjoy tax benefits on public lands. However, one should take into account the fact that if each owner of a plot is allocated the size of his share in public land, then the payment for the use of this share should logically be presented to each specific owner by the tax authorities.

First of all, it is necessary to understand the property in the SNT, or rather, how and in what way the land was transferred into the ownership of citizens. For example, in the SNT “Pishchevik” the land was transferred to citizens - members of the SNT by Resolution of the Kaliningrad City Hall No. 334 of 03/07/1995. In the same resolution, public land was transferred to the SNT. On April 15, 1998, Federal Law-66 “On horticultural, gardening and dacha non-profit associations of citizens” was issued, which determines the mechanism for transferring land ownership to citizens in SNT. Therefore, by Resolution of the Kaliningrad City Hall No. 2232 of 08/07/2002, an important change was made to Resolution No. 334. Namely, public land has been redistributed from the SNT (legal entity) to citizens - members of the SNT and other owners of plots within the boundaries of the SNT "Pishchevik". That. all SNT land belongs to citizens: personal plots, as well as public land in equal shares without allocation in kind. According to this fact, the owner of the plot must himself pay the land tax for his plot and the tax for his share of public land after submitting a written notice to each owner from the tax authority. This order has been confirmed Arbitration court Moscow Region, which established that the Federal Tax Service does not have the right to levy a tax on public land from SNT, since citizens are recognized as the owners of such land (decision dated August 22, 2006 in case No. A41-K2-20983/05). The court justified its decision by the fact that local authorities provided ownership of land plots to citizens and did not allow the transfer of land, including those intended for gardening, into the ownership of legal entities. This means that SNT actually does not have land - it is engaged exclusively in organizational and administrative activities, as established by Federal Law No. 66-FZ dated April 15, 1998. It should be added to this that by the Letter of the Ministry of Finance of the Russian Federation dated December 29, 2006. No. 03-02-07/1-365 (D) established the procedure for paying tax for public land for SNT in two versions. That is, each owner pays the tax independently, or this tax is paid by the chairman of the SNT, acting as a trustee of the owners (gardeners), in full accordance with the decision general meeting gardeners.

ABOUT THE PROCEDURE FOR PAYING LAND TAX FOR LANDS

FOR COMMON USE, LOCATED IN COMMON COMMON

PROPERTY OF MEMBERS OF A GARDENING NON-PROFIT

PARTNERSHIP (SNT), INCLUDING THROUGH A REPRESENTATIVE -

CHAIRMAN OF SNT

MINISTRY OF FINANCE OF THE RF

N 03-02-07/1-365

The Department of Tax and Customs Tariff Policy reviewed

letter and says the following.

Calculation and payment of land tax is carried out in the order

established by Ch. 31 of the Tax Code of the Russian Federation (hereinafter -

Code) and normative legal acts adopted in accordance with it

municipalities.

land tax recognizes organizations and individuals who have

land plots on the right of ownership, permanent right

(perpetual) use or the right of lifelong inheritance

possessions.

Tax base of land tax in relation to land plots,

in common joint ownership is determined for each

from taxpayers who are the owners of this land

being individuals, pay tax and advance payments on

tax based on tax notice, sent by the tax authorities

Consequently, land tax for public lands,

being in common joint ownership of the members of the partnership,

subject to payment by individuals - members of this partnership.

Power relations for the establishment, introduction and collection of taxes and

fees in the Russian Federation are regulated by tax legislation

and fees.

legislation of the Russian Federation, taxpayers or

tax agents, which are organizations, are required to pay taxes

produce in non-cash. Obligation to pay tax

is considered executed by the taxpayer from the moment of presentation to the bank

instructions to pay the relevant tax if there is sufficient

cash balance in the taxpayer's account.

fulfillment by the taxpayer of the obligation to pay tax

carried out at the expense of his own funds.

dated July 27, 2006 N 137-FZ) fulfillment of the obligation to pay tax in

cash is provided only for

taxpayers - individuals.

Thus, the obligation to pay taxes (fees) to SNT must

be fulfilled by the taxpayer at his expense own funds V

non-cash.

Article 5 of the Federal Law of December 2, 1990 N 395-1 “On Banks and

banking» it is stipulated that as part of the

banking operations, it is allowed to carry out money transfers

funds without opening bank accounts only on behalf of individuals

persons At the same time, according to this article, the implementation of settlements for

on behalf of legal entities is carried out on their bank accounts.

In accordance with the Regulations of the Bank of Russia dated April 1, 2003 N 222-P “On

procedure for making non-cash payments by individuals in

Russian Federation" cash in payment of taxes

payments accepted credit organizations only from physical

Joint Letter of the Bank of Russia and the Ministry of Taxes of Russia dated November 12, 2002 N

151-T/FS-18-10/2 “On certain issues related to payment

tax and fee organizations" stipulates that

When paying taxes and fees, taxpayers-organizations do not have the right

deposit cash in banks to transfer it to

accounts for recording the income of the corresponding budgets, bypassing their bank accounts

relations regulated by legislation on taxes and fees, personally and

(or) through a legal or authorized representative, unless otherwise

provided for by the Code. The authority of the representative must be

documented in accordance with the Code and other

federal laws.

By virtue of paragraphs. 7 paragraph 2 art. 23 of the Federal Law of April 15, 1998 N

66-FZ “On horticultural, gardening and country non-profit

associations of citizens" chairman of the board of horticultural

non-profit association acts by proxy on behalf of such

associations, including representation on behalf of

such an association in government bodies, local bodies

self-government, as well as in organizations.

In accordance with the legal position of the Constitutional Court

of the Russian Federation, expressed in the Determination of January 22, 2004 N 41-O,

representation in tax legal relations means performing

representative of actions on behalf and at his own expense

taxpayer - represented person. It is important that from

of the submitted payment documents, it could be clearly established that

the corresponding amount of tax was paid by this taxpayer and

precisely at the expense of his own funds.

Deputy Director

In accordance with paragraphs. 1 item 2 art. 251 of the Tax Code of the Russian Federation, income tax is not imposed on transactions carried out in accordance with the legislation of the Russian Federation on non-profit organizations entry fees, membership fees, shares, as well as donations recognized as such in accordance with the Civil Code of the Russian Federation. When determining the tax base for income tax, income in the form of property received by the taxpayer as part of targeted financing is also not taken into account (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation). Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization ( an individual) - a source of targeted financing.

Article 251 of the Tax Code of the Russian Federation contains an exhaustive list of targeted revenues that are not taken into account when determining the tax base for income tax.

Thus, So Since targeted revenues to non-profit organizations are not subject to income tax, no income tax arises when a non-profit organization carries out its statutory activities.

According to Art. 246 Tax Code of the Russian Federation Russian organizations are recognized as income tax payers. Article 11 of the Tax Code of the Russian Federation defines Russian organizations as legal entities, formed in accordance with the legislation of the Russian Federation, including SNT. At the same time, Ch. 25 of the Tax Code of the Russian Federation, which regulates the procedure for taxation of corporate profits, does not provide benefits for non-profit organizations.

Based on Art. 247 of the Tax Code of the Russian Federation, the object of taxation on corporate income tax is the profit received by the taxpayer, which is defined as the difference between the income received from the sale of goods (work, services) and property rights, as well as non-operating income and expenses associated with production and sales, and non-operating expenses .

In accordance with paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, all taxpayers, regardless of whether they have an obligation to pay tax and (or) advance payments for tax, the specifics of calculation and payment of tax, are required to submit at the end of each reporting and tax period to the tax authority at the place of their location and the location of each separate division relevant tax returns in the manner prescribed by this article. Consequently, horticultural non-profit partnerships, which are payers of corporate income tax, are subject to the provisions of paragraph 1 of Art. 289 Tax Code of the Russian Federation.

At the same time, paragraph 2 of Art. 289 of the Tax Code of the Russian Federation provides that non-profit organizations that do not have obligations to pay tax, that is, that did not have income from the sale of goods (work, services) and non-operating income during the reporting year, and carry out activities only at the expense of targeted revenues, represent the tax declaration on simplified form upon expiration of the tax period (year) - no later than March 28 of the year following the expired tax period.

Thus, non-profit organizations (including horticultural non-profit partnerships), which do not have obligations to pay corporate income tax, submit a declaration in a simplified form to the tax authorities only after the expiration of the tax period. This declaration includes:

title page (Sheet 01);
Sheet 02 "Calculation of corporate income tax" (without attachments);
Sheet 07 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing."

The declaration is drawn up in the form approved by Order of the Ministry of Finance of Russia dated February 7, 2006 N 24n “On approval of the form tax return on corporate income tax and the procedure for filling it out."

The President of the Russian Federation signed a new federal law“On the conduct of gardening and vegetable gardening by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation.” Free link to new law for download (docx file format): Federal Law-217 dated July 29, 2017. Date of entry into force of the law is January 1, 2019. From the same date Federal Law-66 dated April 15, 1998 becomes invalid. Discussion of the law is open here: Site forum SNT "Pishchevik" (registration is required to make comments, suggestions, changes). Information on the taxation of SNT is quite a voluminous material, so this page provides brief information on the 10 chapters listed below. Detailed information You will find it by following the link at the end of the description of the contents of each chapter or through the SNT Documents.

Taxation st. What are the interest rates and payment procedure?

The Tax Code of the Russian Federation establishes the reserve procedure for repairs and overhauls of common property, which are carried out by a homeowners' association, housing cooperative, horticultural, gardening, garage-construction, housing-construction cooperative or other specialized consumer cooperative by their members. Thus, a gardening non-profit partnership does not take into account the contributions of the founders (participants, members) as part of its income when determining the tax base for the tax paid in connection with the application of the simplified taxation system.
2. As for other payments received by the gardening non-profit partnership, it should be borne in mind that the list of income not taken into account for taxation in accordance with Art. 251 of the Tax Code of the Russian Federation is closed.

Taxation of gardening non-profit partnerships

However, it must be remembered that for this a mandatory condition must be met: the building on the site must be recognized as a residential facility acceptable for people to live in it. In other words, the building must have a solid structure, equipped with all communications, and it can be lived in for at least one year, that is, throughout all annual seasons.
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Simplified taxation system in SNT

Attention

About new materials To view photographs posted on the site in an enlarged size, you need to click on their reduced copies. To get acquainted with the detailed content of the subsections of the site, you need to click on the item of the Main Menu that interests you.

Latest version Federal Law-66 dated 04/15/1998 “On horticultural, market gardening and dacha non-profit associations of citizens” Significant additions and changes have been made to the law Federal Law-337 dated 07/03/2016. For ease of use, all changes are highlighted in red. Link to the draft Law for downloads: New 66-FZ dated April 15, 1998 new edition Federal Law-337 dated 07/03/16 07/29/2017

Dacha-nag

Important

The indicated income does not include commission, agency or other similar remuneration. In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under an agency agreement, one party (agent) undertakes, for a fee, to carry out legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction. Article 1011 of the Civil Code of the Russian Federation establishes that if an agent acts on his own behalf, but at the expense of the principal, then the rules provided for in Ch.

Tax accounting

In the Russian Federation, there are a wide variety of forms of economic entities, differing in many ways. Accordingly, the taxation of different forms of business may have significant differences.

As for the gardening non-profit partnership (SNT), although it does not carry out entrepreneurial activities, it is obliged to pay certain taxes to the state budget. This question has some nuances and pitfalls, so let’s try to understand it in more detail.

Let's look at how SNT is taxed in this article. What is SNT, how is it created? A gardening non-profit partnership (SNT) is a form of business in which an organization is created to implement the plans and objectives of a certain group of people who do not seek economic benefit in the form of profit.

What taxes does SNT pay in simplified form?

In accordance with paragraphs. 1 item 2 art. 251 of the Tax Code of the Russian Federation, targeted income for the maintenance of non-profit organizations (SNT) and the conduct of their statutory activities includes contributions made in accordance with the legislation of the Russian Federation on non-profit organizations by founders (participants, members), donations recognized as such in accordance with the civil legislation of the Russian Federation, income in the form of gratuitously received non-profit organizations works (services) performed (rendered) on the basis of relevant contracts, as well as deductions for the formation in accordance with Art.