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Accounting in a garden partnership. Accounting in SNT: postings. II. Accounting statements of a gardening partnership

Question

SNT is a non-profit organization and operates through membership fees. what kind of reporting should SNTs provide to the Federal Tax Service, keep accounting records, pay insurance premiums from the salaries of the chairman, accountant, pay for the total consumed electricity/energy in cash collected from members of the SNT, without reflecting this in accounting, etc. Please send a selection legislative documents, examples of accounting.

Answer

I am sending a selection of documents at your request.

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Why is fixed asset accounting not implemented within the framework of SNT? How should common property be accounted for?

Today, “accounting” in SNT is generally done well, a computer is used, most documents are drawn up correctly, and reports are submitted. But for some reason, fixed asset accounting has not been implemented at all. For example, at the meeting they decided to build a water supply system, collected money from the gardeners, built it, reported on the implementation of the estimate (“collected - spent”), but the object as such seemed to not exist. In the legislation regarding accounting in SNT, surprisingly, there are no specific recommendations in this regard. So how should you take into account common property?

Lawyer Yuri Volokhov answers:

Who is the owner?

Let's turn to the Federal Law of April 15, 1998 No. 66-FZ “On gardening, vegetable gardening and dacha non-profit associations of citizens.” Paragraph 2 of Article 4 states that in the SNT, property for common use acquired or created through targeted contributions is the joint property of its members.

And general use property acquired or created at the expense of a special fund formed by decision of the general meeting of the SNT is the property of such a partnership as a legal entity. The special fund consists of entrance and membership fees of members of such a partnership, income from its economic activities, as well as funds provided to a horticultural, gardening or dacha non-profit partnership in accordance with Articles 35, 36 and 38 of this Federal Law, and other income. The funds of the special fund are spent for purposes that correspond to the tasks provided for by the charter of the partnership.

In accordance with Article 1 of the same law, common use property includes property (including land plots) intended to ensure, within the territory of a horticultural non-profit association, the needs of its members for passage, travel, water supply and sewerage, electricity, gas supply, heat supply, security , organization of 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.).

These are the norms of legislation that should be taken as a starting point.

Common property: should I pay tax?

Now let's move on to another law - the Tax Code of the Russian Federation. According to paragraph 1 of Article 374 (this is Chapter 30, which regulates the property tax of organizations), the objects of taxation are movable and immovable property recorded on the balance sheet as fixed assets, unless otherwise provided by Articles 378 and 378.1 of the Tax Code of the Russian Federation.

In accordance with the legislation of the Russian Federation on accounting and regulatory legal acts on accounting, SNT as a legal entity is not obliged to take into account on its balance sheet fixed assets owned by individuals, as well as common property that is under the right of common ownership of SNT members. Thus, fixed assets related to common property and jointly owned by individuals are not reflected in the balance sheet of SNT, but must be accounted for separately.

By virtue of the already mentioned Chapter 30 of the Tax Code of the Russian Federation, in conjunction with the legislation on accounting and paragraph 2 of Article 4 of Federal Law No. 66-FZ, property on the balance sheet of SNT as a legal entity by right of ownership is subject to taxation with the property tax of organizations, including property of common use acquired or created at the expense of a special fund formed by decision of the general meeting of the partnership.

As for common property acquired or created at the expense of targeted contributions from SNT members, then, I repeat, it is the joint property of its members, and not SNT as a legal entity. Consequently, the provisions of Chapter 30 “Organizational Property Tax” do not apply to public property acquired or created by SNT members at the expense of targeted contributions.

Members of the SNT are recognized as taxpayers in relation to the public property acquired or created by them at the expense of targeted contributions if such property is recognized as an object of taxation in accordance with the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals.”

A horticultural non-profit partnership (SNT) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving 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 type of gardening non-profit association 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 Federal Law No. 66-FZ of April 15, 1998). We will tell you about the main transactions in SNT in our consultation.

SNT funds

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

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

Accounting for SNT contributions is kept on account 86 “Targeted financing” in the context of the purpose of targeted funds and the sources of their receipt.

Accordingly, the write-off of expenses incurred from SNT funds for the statutory purposes of the partnership is carried out from the funds listed in account 86.

Basic accounting entries in SNT

Let us present the main accounting records of SNT in the form of a table.

May 17, 2013
Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated February 19, 2013 N 03-02-08/7 On the payment of taxes by horticultural non-profit partnerships

Answer:
The Department of Tax and Customs Tariff Policy has reviewed the appeal, and the following is reported on the issue of payment of taxes by horticultural non-profit partnerships.

The obligation to pay taxes arises if there are grounds established by the Tax Code of the Russian Federation (hereinafter referred to as the Code) and other acts of legislation on taxes and fees. The lists of taxes payable are provided for in Articles 13-15 of the Code. The obligation to pay a specific tax is assigned to the taxpayer from the moment the circumstances established by the legislation on taxes and fees arise that provide for the payment of this tax. According to paragraph 1 of Article 226 of the Code, Russian organizations from which or as a result of relations with which the taxpayer received income specified in paragraph 2 of this article are required to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of the Code, taking into account the specifics provided for in the said article. These organizations are referred to as tax agents in Chapter 23 “Individual Income Tax” of the Code.

The Horticultural Non-Profit Partnership is a non-profit organization. Income received (including from membership fees of participants in a horticultural non-profit partnership) by employees who have entered into an employment contract with such an organization is subject to taxation in the generally established manner.

According to paragraph 1 of Article 246 of the Code, Russian organizations are recognized as taxpayers of corporate income tax, unless otherwise provided by Chapter 25 “Organizational Profit Tax” of the Code. Taxpayers, regardless of whether (or not) they have an obligation to pay corporate income tax, are required to submit tax returns to the tax authority in the prescribed manner. Non-profit organizations that do not have an obligation to pay corporate income tax submit tax returns in a simplified form at the end of the tax period.

A gardening non-profit partnership that carries out special and (or) special water use in accordance with the legislation of the Russian Federation, recognized as an object of taxation in accordance with Article 333.9 of the Code, is recognized as a taxpayer of water tax (Article 333.8 of the Code). If a gardening non-profit partnership uses water on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded and adopted after the entry into force of the Water Code of the Russian Federation, it is not recognized as a water tax payer.

If a gardening non-profit partnership has property recognized as an object of taxation in accordance with Article 374 of the Code, it is recognized as a taxpayer of the corporate property tax (clause 1 of Article 373 of the Code).

If a gardening non-profit partnership owns land plots recognized as an object of taxation in accordance with Article 389 of the Code, it is recognized as a taxpayer of land tax (Article 388 of the Code). Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement.

In accordance with subparagraph 1 of paragraph 1 of Article 21 of the Code, a taxpayer has the right to receive, at the place of his registration, from tax authorities free information (including in writing) about current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it , the procedure for calculating and paying taxes and fees, the rights and responsibilities of taxpayers, the powers of tax authorities and their officials. Approved by Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n

Administrative regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, calculation procedure and payment of taxes and fees, the rights and obligations of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax returns (calculations).

Every taxpayer, including a member of a horticultural non-profit partnership, has the right to contact the tax authority at the place of registration to receive written information about the procedure for calculating and paying taxes. Consequently, if a horticultural non-profit partnership encounters difficulties in calculating and paying taxes, the said partnership (its legal or authorized representative) has the right to contact the tax authority at the place of registration of the horticultural non-profit partnership.

For questions regarding the payment of insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation, a gardening non-profit partnership has the right to contact the Ministry of Labor and Social Protection of the Russian Federation.

Deputy Director of the Department R. A. Sahakyan

Document overview
A horticultural non-profit partnership (SNT), which is an NPO, is recognized as a taxpayer of corporate income tax and is required to submit tax returns in the prescribed manner (if there is no obligation to pay income tax after the expiration of the tax period, a declaration in a simplified form is submitted). SNT is also obliged to pay property tax (if there is taxable property), land tax (if there are plots recognized as an object of taxation), water tax (when carrying out special and (or) special water use) and, upon receipt by employees who have entered into an employment contract with SNT , income (including from membership fees of SNT participants) - personal income tax. For additional clarification, SNT has the right to contact the tax authority at the place of its registration.

Accounting and harvesting with taxes in a gardening partnership.

The audit of accounting and taxes in SNT is a hot topic today, since in SNT accounting is practically not carried out, or is done extremely poorly, which in practice causes various frauds on the part of both the accountant of the SNT partnership and the chairman.

There are simply no competent people in SNT who understand accounting. It is difficult for an SNT accountant to find practical guidance on organizing SNT accounting, so advice from a competent specialist is valued in this area.

Audit Expert experts are ready to help the accountants of the gardening partnership, who have recently been appointed to perform the duties of an accountant and cashier of SNT (treasurer), will help find answers to pressing questions, and the audit commission of SNT will be confident that during the audit the accountant will check everything as it should.

After an SNT audit, even an ordinary gardener wants to know exactly: what problems there are in accounting for SNT, how the money he pays is taken into account, and where his hard-earned money is directed

Organization of accounting in SNT, payment of taxes, necessary documents:

In horticultural associations, the procedure for organizing, implementing and maintaining accounting is not regulated by separate regulatory documents.

Back in the Letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 “On accounting and reporting by horticultural non-comm. partnerships" explained: - gardening partnerships are recommended to keep accounting records in accordance with those developed for small organizations in the form of a simple form of accounting (book of business transactions in form No. K-1 or journal order). We inform you that by order of the Ministry of Finance of Russia on December 21, 1998 No. 64n, forms of documents for keeping records in a garden partnership were approved for use, for example, the form of journal order No. K-1 was approved.

Horticultural non-comm. partnerships must maintain accounting records according to a general methodological basis and approved rules established by the Accounting Regulations. accounting, as well as various accounting provisions that take into account the accounting procedure for various accounting objects, the use of the Chart of Accounts (according to the Instructions for using the Chart of Accounts).

In different economic conditions, gardening partnerships, as necessary, use the following types of accounting:

• book of accounting of finished products, raw materials, materials;
• wage accounting book;
• household magazine operations;
• statement of results for economic and financial activities.
• book of accounting of movable and immovable property;
• cash and settlement book.

In modern market conditions, gardening partnerships no longer use the outdated journal form of accounting, but widely use an automated form of accounting. (Programs “1-C: Accounting” of various versions).

The main areas of accounting in a garden partnership:

• TARGET FINANCING – ACCOUNTING IN SNT

1. Membership, entrance and target post-pulls, contributions to the partnership.
2. Accounting of received funds for targeted financing
3. The procedure for targeted expenditure of targeted financing funds
4. Other receipts and income
5. Documentation of partnership expenses
6. Registration of relations with citizens who are not members of a gardening non-profit partnership

• PROPERTY OF A GARDENING NON-PROFIT PARTNERSHIP

1. Objects included on the balance sheet of the horticultural non-comm. partnership
2. Inventory of existing property of the partnership
3. Accounting for depreciation of fixed assets
4. Reconstruction and repair of existing fixed assets of SNT
5. Other use of property for statutory and commercial purposes of SNT

• Registration of employees in SNT

1. Organization of labor relations in SNT
2. Accounting for wages and accruals in a partnership
3. Payroll taxes, personal income tax.
4. Benefits and compensation for employees of the partnership

• BUSINESS ACTIVITY SNT

1. Types of commercial activities
2. Accounting for commercial income activities of horticultural non-comm. partnership
3. Accounting for expenses of a gardening non-profit partnership
4. Sale of land plots, accounting and control

• CASH AND SETTLEMENT OPERATIONS IN SNT

1. Accounting for banking transactions and transfers in a gardening partnership
2. Accounting for cash transactions in a partnership
3. Accounting for settlements with accountable persons.

• TAXES FOR GARDENING PARTNERSHIP

1. Calculation of land tax
2. Tax on property of a partnership as a legal entity
3. Property tax for individuals.
4. VAT, income tax, water tax
5. Application of SNT simplified taxation system
6. Taxation system for agricultural. commodity producers
7. Fines and penalties for taxes and fees in SNT
8. Partnership tax payment form

• REPORTING OF THE GARDENING PARTNERSHIP

1. Accounting statements of SNT
2. Tax reporting SNT

• AUDIT AND CONTROL OF FINANCES AND ACTIVITIES OF THE PARTNERSHIP

Audit of a partnership, audit, thematic audit. The main mistakes when conducting audits and audits in SNT.

• FORMATION OF THE ACCOUNTING POLICY OF A GARDENING NON-COMMERCIAL PARTNERSHIP

Formation of an order on the accounting policy of the Partnership: accounting policy for the accounting of SNT, accounting policy of SNT for taxation, the main tasks of the accountant of the partnership and control over their implementation.

• LAWS AND REGULATIONS Governing the operation of a partnership
• Law No. 7-FZ of January 12, 1996 “On non-comm. organizations"
• Latest changes to Law 402-FZ of December 6, 2011 “On Accounting”
• Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n “On approval of accounting regulations” applies. accounting".
• To account for income, PBU 9/99 is used - Accounting Regulations “Income of the Organization”.
• To account for expenses - PBU 10/99 - Accounting Regulations “Organizational Expenses”.
• For property accounting - PBU 6/01 - Accounting Regulations “Accounting for Fixed Assets”.
• Non-cash payments - Regulation No. 2-P on non-cash payments in Russia (approved by the Bank of the Russian Federation on October 3, 2002, taking into account recent changes)
• Cash transactions are regulated by Bank of Russia Directive No. 3210-U dated March 11, 2014 on the procedure for conducting cash transactions by legal entities and the application of a simplified procedure for cash transactions by small businesses.”

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