In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation for the purposes of determining the tax base for income tax, justified and documented costs (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses. At the same time, justified expenses are understood as economically justified expenses, the assessment of which is expressed in monetary terms, and documented expenses are understood to be expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.
Thus, in order to determine the list of documents required to confirm the costs incurred, the Tax Code of the Russian Federation, taking into account the provisions of Art. Art. 11 and 252 refers taxpayers to the Federal Law of November 21, 1996 No. 129-FZ "On Accounting". In accordance with paragraphs 1 and 2 of Art. 9 of this Law, all business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Primary accounting documents are taken into account if they are compiled in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain a list of mandatory details:
- Title of the document;
- date of preparation of the document;
- the name of the organization on behalf of which the document is drawn up;
- the content of the business transaction;
- business transaction meters in physical and monetary terms;
- the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;
- personal signatures of the said persons.
But no one exempted horticultural associations from complying with Law No. 129-FZ. This is directly stated in the Letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 "On accounting and reporting by horticultural partnerships."
We should not forget that in addition to the tax authorities, the accountant horticultural partnership it is necessary to report to the audit commission of the partnership and the general meeting of participants, including the validity of the expenses incurred and their compliance with the approved estimate.
Let us dwell on the documentation of operations that most often cause difficulties for the accountant of a horticultural partnership.
Mobile phone expenses
Often a horticultural partnership does not have a fixed telephone number, so the cost estimate provides for reimbursement to the chairman of the partnership and other officials expenses for mobile communications for the prompt resolution of issues related to the activities of the partnership.
As a rule, the estimate indicates a monthly or annual limit for such expenses. However, an employee of the partnership can spend an amount more or less than the established limit. How to determine the validity of such expenses and the amount of compensation due?
It is possible, for example, to establish that the partnership reimburses the employee for the cost of all work-related conversations based on a printout. telephone conversations operator cellular communication.
The partnership may also set a monthly fixed amount of compensation, regardless of actual expenses incurred. The estimate indicates the position, last name, first name, patronymic of the employee receiving compensation, and its amount.
The Letter of the Ministry of Finance of Russia dated May 23, 2005 No. 03-03-01-04 / 1/275 states that the criterion for the economic feasibility of the cost of acquiring cellular communication services for tax purposes will be the need for an employee in accordance with the requirements established in job description obligation to use a cell phone for business purposes. However, labor legislation does not contain a direct requirement to draw up a job description. According to Art. 57 of the Labor Code of the Russian Federation, all rights and obligations of an employee in his position must be fixed in an employment contract.
The Letter of the Ministry of Finance of Russia dated December 31, 2004 No. 03-03-01-04 / 1/194 also states that it is necessary to reflect the need to use cell phone can be in the text of the treaty itself. However, this option contains an element of risk. Often, the tax authorities interpret the inclusion of a condition on payment for cellular telephone conversations in the text of an employment contract as part of the conditions on remuneration. On this basis, they begin to demand the inclusion of these amounts in the tax bases for personal income tax and unified social tax.
How to avoid paying these taxes?
With regard to the amount of compensation for the costs of mobile communications tax and labor law restrictions have not been established. As a result, such compensation (with correct design) you can not tax personal income tax and unified social tax in full based on the provisions of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and paragraphs. 2 p. 1 art. 238 of the Tax Code of the Russian Federation. These payments also do not accrue insurance premiums for compulsory pension insurance in accordance with paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation".
As for the payment of insurance premiums for insurance against accidents at work and occupational diseases, the contributions need to be charged only on the amount of compensation paid to the employee in excess of the established norms (clause 10 of the List of payments for which insurance premiums are not charged to the FSS of the Russian Federation, approved by Government Decree of the Russian Federation dated July 7, 1999 No. 765).
The only condition is that it must be a really documented compensation for the expenses incurred, and not additional income received by the employee.
Thus, although the horticultural partnership does not lead commercial activities and does not pay income tax, it may have a taxable base for other taxes in case of incorrect documentation of expenses.
- a list of officials whose work requires the use of cellular communications for official purposes;
- job descriptions for the specified persons;
- detailing of calls from the telecom operator and the accounting statement compiled on its basis on service calls.
If the employee used the phone for business purposes during off-hours: weekends, holidays, days of vacation, then in this case it is necessary to provide documentary evidence of the costs of paying for cellular services and their official nature. You can also specify in the employment contract with the employee that this employee has irregular working hours. These expenses must also be provided for in the approved cost estimate of the horticultural partnership.
Another option for accounting for expenses is also possible: the partnership acquires mobile phone, concludes an agreement with a telecom operator and pays bills for telecom services. The phone is issued to the employee for official use. In this case, decryption from the operator is also required. If the employee conducted personal negotiations from the office phone, the tax authorities interpret the payment for such negotiations by the organization as income received by the employee in kind. These payments are included in the tax base for the UST in accordance with paragraph 1 of Art. 237 of the Tax Code of the Russian Federation, and to the tax base for personal income tax - clause 2 of Art. 211 of the Tax Code of the Russian Federation. In order not to pay these taxes, it is possible to provide in the employment contract with the employee that he is obliged to reimburse the partnership for these expenses. Such a clause of the agreement will also allow the officials of the partnership to avoid friction with the audit commission and members of the partnership.
If the organization does not recover from employees the amount of personal negotiations they have made and does not include their cost in their expenses for tax purposes, then there is no need to accrue UST, since according to paragraph 3 of Art. 236 of the Tax Code of the Russian Federation are not subject to UST payments that do not reduce taxable income. On this basis, insurance pension contributions are also not charged. However, this provision can only be used by corporate income tax payers. Organizations applying special tax regimes are deprived of such benefits. Personal income tax on the income of an employee received in kind (in the form of payment for his personal negotiations) will have to be calculated in any case.
Expenses for garbage removal, snow removal, territory cleaning
A significant item of expenses of a gardening partnership is the cost of maintaining the territory of the partnership in good condition. This may include the cost of garbage collection, cleaning the territory, cleaning snow in winter period.
As a rule, the accountant does not have difficulties taking into account such expenses if the services are provided by a specialized organization. In this case, the specified organization must provide the horticultural partnership with a certificate of completion and an invoice (if it is a VAT payer). When cash payment of these services in accordance with the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards", a cash receipt is also required.
However, quite often a situation arises when, for the provision of these services, the partnership hires a private person who is not on the staff of the partnership and owns, for example, a tractor or other necessary equipment. In this situation, the horticultural partnership is the customer, and the individual who performs the work is the contractor. It should be remembered that the contract is concluded in writing and is drawn up in two copies. The first copy remains in the organization, and the second - with the employee. Mandatory writing contract is contained in Art. 702 of the Civil Code of the Russian Federation.
The contract must specify the start date of the work and the end date. The contractor may hand over the work in stages. In this case, the contract should provide for the deadlines for completing individual stages of work. They can be changed by agreement of the parties. If the contractor incurs any costs associated with the performance of the work, then the customer must also pay them (Article 709 of the Civil Code of the Russian Federation). The procedure for payment of such expenses, as well as the amount of the contractor's remuneration, are established in the contract.
The work contract does not apply to employment contracts, but is an agreement of a civil law nature. However, if the contractor is an individual who is not an individual entrepreneur, personal income tax and unified social tax should be withheld from the amounts due to him under the contract. The contract may also provide for contractor insurance against accidents. In this case, the association must also calculate contributions for insurance against accidents at work and occupational diseases.
Share of UST credited to the fund social insurance, under work contracts is not accrued.
Example:
The Lesnoye horticultural partnership entered into a contract with Ivanov A.A. for garbage disposal from the territory of the partnership. According to the agreement, the partnership must pay Petrov A.A. reward in the amount of 5000 rubles. A.A. Ivanov’s expenses related to the implementation of the contract amounted to 500 rubles. (gasoline payment). All expenses are documented.
The contract does not provide for insurance Ivanova A.A. from accidents at work and occupational diseases.
The SNT accountant must make the postings:
Debit 86 Credit 76-5
- 5000 rubles. - accrued remuneration under the contract;
Debit 86 Credit 69-2
- 1000 rubles. (RUB 5,000 x 20%) - UST has been accrued in the part that is payable to the federal budget;
Debit 69-2 Credit 69-2, 1
- 700 rubles. (5,000 rubles x 14%) - accrued contributions to compulsory pension insurance are offset against the payment of UST to the federal budget;
Debit 86 Credit 69-3, 1
— 55 rub. (5,000 rubles x 1.1%) - UST has been accrued in the part that is payable in federal fund compulsory medical insurance;
Debit 26 Credit 69-3, 2
- 100 rubles. (5,000 rubles x 2%) - UST has been accrued in the part that is payable to the territorial compulsory health insurance fund;
Debit 76-5 Credit 68 subaccount "Calculations for personal income tax"
— 585 rubles. ((5000 rubles - 500 rubles) x 13%) - income tax was withheld from the amount of payment under the work contract (minus the expenses of Ivanov A.A.);
Debit 76 Credit 50
— 4415 rubles. (5000 rubles - 585 rubles) - funds were issued under the agreement from the cash desk of the partnership.
Non-profit associations are, as a rule, self-sufficient, in other words, they exist at the expense of contributions from citizens who create a common fund and jointly maintain collective property (property common use).
A society cannot exist and conduct its activities without an internal budget. In accordance with Federal Law No. 7-FZ, " Non-profit organization must have an independent balance and (or) estimate.
The income and expenditure estimate is the only document on the basis of which money can be collected and business activities carried out. non-profit association.
Even now, non-profit associations of citizens must take into account the incoming funds in full, timely and correctly reflect their movement in accounting, pay taxes and contributions, and submit reports corresponding to financial and economic activities.
Make an estimate taking into account the requirements of the law and learn to keep accounting “as it should”, and not “how it goes”.
IMPORTANT! The draft estimate can be developed both by the board of the association, and by one of the members of the association. These are only projects that are subject to consideration and discussion at the general meeting. Any member of a non-profit association has the right to propose a draft estimate for discussion at a general meeting. The final version of the income and expenditure estimate is approved ONLY by the general meeting!
In the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated 15.04.1998. No. 66-FZ, and from 01/01/2019 in the Federal Law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation" dated 07/29/2017. No. 217-FZ, it is indicated what membership fees can be spent on, and what can be spent on earmarked contributions. If you study the list, it becomes clear that it is closed, but at the same time, the union does not restrict anything.
In a horticultural society, it is customary to draw up an estimate for the year (for the calendar year or for the year “from general meeting before the general meeting). To a greater extent, this is due to the fact that every year in Russia there is an indexation, every year there is a change in the pricing policy for both products and goods, and for the provision of services. But the income and expenditure estimate can also be drawn up for a longer period, if its execution presupposes it.
There is no legally approved unified form of income and expenditure estimates. Each non-profit association develops an estimate based on the needs and financial capabilities of citizens gardeners who have land plots within the boundaries of the association.
It is obligatory for all non-profit associations to take into account what taxes will need to be paid based on who will implement certain budget items. As a result, depending on the performers, an income and expenditure estimate for the amount is approved.
The main thing is to understand and understand the following: wage chairman of the board, accountant, watchman, electrician, lawyer, etc. is paid only under employment contracts and on the basis of staffing(Tax Code of the Russian Federation). A legal entity also cannot exist without personnel.
P.S. In our gardening, we approve the income and expenditure estimates for the calendar year. A sample form of the developed estimate of the DNP "Zhemchuzhina" for 2018 is an annex to this information material and is available for free download at the link (the table contains formulas for automatic calculation). The contribution is distributed in equal shares among all owners of land plots, since the general meeting considered that the contributions ensure the vital activity of the legal entity and are directed to the maintenance of common property; the frequency of using a road, a playground, a well, etc., public property does not depend on the number of acres owned by a particular citizen.
NB! To perform one-time work in accordance with the Civil and Tax Codes RF, a legal entity may engage individuals under a civil law contract. At the same time, when drawing up an estimate, it must be taken into account that under an employment contract you need to pay 30% of the salary to the Pension Fund, the Social Insurance Fund, and under a civil law contract - 26.1%. In both cases, a non-profit association, as a tax agent, is obliged to withhold 13% of personal income tax from the income of an individual.
This should be taken into account and discussed with the employee / contractor in advance. Contributions to the Funds. An employment contract must be concluded with the chairman of the board and there is no alternative. But if accounting services were provided by an individual entrepreneur ( individual entrepreneur), LLC or any other legal entity, then the payment for services is not subject to contributions. Similarly, for example, with snow removal in winter or grass mowing in summer. If snow removal services in the winter are provided by a tractor driver from a neighboring village, then it is necessary to conclude a civil law agreement with him and increase the amount of this expense item by the amount of contributions and deductions to the budget.
If this tractor driver is registered as an individual entrepreneur, then the non-profit association does not have additional taxes and contributions to the budget, as well as if another legal entity is the contractor under the contract. Street lighting, gatehouses, electricity for the well. It is not entirely correct to indicate losses in a separate line to the electricity tariff set by the Regional Tariff Committee, since the losses do not directly depend on the amount of electricity consumed.
There are losses even if no one consumes electricity. To calculate the amount of land tax, it is necessary to multiply the cadastral value of PDO (common use land) by the land tax rate for the district in which the non-profit association is located. The rates are determined by the resolution of local deputies and range from 0% to 1.5% and depend on RVI (permitted use) and land category.
The board of non-profit associations and members of associations often have the question: “How to draw up an estimate correctly?”
The standard estimate consists of two parts: incoming and outgoing.
In the income part of the estimate, it is made up of contributions from gardeners and is secondary to the expenditure part.
The expenditure part of the SNT budget is made up of the planned costs of the SNT and is primary.
In accordance with the still valid Federal Law No. 66-FZ “On horticultural, gardening and country non-profit associations of citizens”:
entrance fees - funds contributed by new members of a horticultural, horticultural or dacha non-profit association accepted into the SNT for organizational expenses for paperwork;
membership fees - funds periodically contributed by members of a horticultural, horticultural or dacha non-profit association to pay employees who have entered into employment contracts with such an association, and other current expenses of such an association;
targeted contributions - funds contributed by members of a horticultural, horticultural or dacha non-profit partnership or a horticultural, horticultural or dacha non-profit partnership for the acquisition (creation) of objects of common use.
The main items of expenditure are:
Labor costs; - deductions for pension insurance and compulsory insurance against accidents;
Land tax, if public lands are owned by SNT; - property tax, if real estate is registered in accordance with the established procedure;
Costs for maintaining SNT infrastructure facilities (including snow removal in winter, grass mowing in summer);
Payment for consumed electricity; - electronic document management; - office and household expenses; - fare; - payment for communication services; - expenses for garbage and waste disposal; - expenses for the acquisition of property; - expenses for maintaining a current account and Banking services; - Unexpected expenses.
It must be borne in mind that all funds must be used by the gardening partnership strictly in accordance with the estimate for financing the costs of maintaining a non-profit association of citizens and conducting its statutory activities.
Particular attention should be paid to the correct documentation of business transactions, since in accordance with Article 252 of the Tax Code of the Russian Federation, for the purposes of determining the tax base for income tax, reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.
I repeat, each non-profit association develops an estimate based on the needs and financial capabilities of citizens of gardeners who have land plots within the boundaries of the association.
Responsible for the execution of estimates and intended use Money assigned as a rule to the chairman of the board and members of the board. In the event that the general meeting elects another member of the association for the execution of one or another item of the estimate, this person in without fail must be recorded both in the minutes of the general meeting and in the estimate.
The authority to control the activities of the board and the spending of funds is vested in the audit commission, elected by the general meeting from among the members of the association.
Financial and economic justification when determining the amount of contributions to the SNT from 2019.
A new document that will be put into practice in 2019 along with the income and expenditure estimate of SNT is a financial and economic justification (FSO). In fact, this is a document explaining why the amount of the contribution is this and not another. Information should appear in the FSO: how many plots are on the territory, what is their total area, what income is planned, in addition to contributions (from renting property, for example), how much the estimate was approved line by line, as well as an indication of how all land owners plots located on the territory of the association, the costs are divided and depending on what. That is, potential income should be deducted from future expenses if part of the estimate is financed from income, and is not set aside for some other targeted activities (road repair, for example). For the remaining cost items, it is determined what is divided by the number of sites, and what is divided by the area.
Set the amount of the contribution in a combined way (in proportion to the area land plot etc.) or in equal shares between the owners of land plots - is the competence of the general meeting of members, as the citizens decide at the general meeting, the chairman of the board will be obliged to conduct the activities of the legal entity.
Appeal to the Horticultural Society
I appeal to the members of the SNT and citizens who manage their households individually: understand and accept one thing, that without an approved budget, a society cannot exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are cases when the management of a non-profit association passes into the hands of a negligent chairman. But this is not a reason to paralyze the work of a non-profit association. If the initiators are planning to disrupt the general meeting, then please ask yourself the question: “Why are you doing this?” Do you think this will make your life better? A very "advantageous" position: no matter who pays, as long as it's not me. And the attitude of some gardeners to the chairman “you are paid money for all gardeners” is initially incorrect. The funds collected according to the estimate are contributed to the maintenance and development of common property, collective property, owned in equal shares by each member of the association. In other words, all members add up to be able to centrally perform one or another amount of work in relation to collective property, and the chairman of the board is, in this perspective, an executor, moreover, accountable to the general meeting and audit commission.
As practice shows, the more (in terms of the number of individual land plots) SNT, the lower the fee; the smaller the SNT, the more expensive it is for them to maintain common property. For a simpler understanding, let's say the land tax is 132,000 rubles. In SNT, consisting of 1,000 plots, the land tax contribution will be 132 rubles. In the SNT, which consists of 250 plots, the contribution under the item of expenditure for taxes on land will already be 528 rubles. Or buying a printer for 8000 rubles. In SNT with 1000 sites, the fee for this item of expenditure will be 8 rubles, and in SNT with 250 sites, the fee will be 32 rubles. And so on all items of forthcoming and planned expenses.
I would like to appeal to the entire horticultural community. For my part, I urge you not to pursue the task of disrupting or boycotting general meetings. In case of violation of the rights of a particular citizen or members of the association as a whole, the initiative group must act constructively within the framework of the law: by becoming a member of the association, by participating in general meetings and board meetings, make your proposals, by re-electing the chairman of the board and members of the board, etc. .d., and do not sit in your areas. In the end, judicial protection is the slowest, but the most effective method protection of their rights if they have been violated. And one should not just accuse the chairmen of inaction, theft or telling lies behind their backs. For the most part, the chairmen are people who really care about the team, for the SNT as a whole. I urge all gardeners to use the PRINCIPLE OF PARTNERSHIP, THE PRINCIPLE OF MUTUAL RESPECT. This is what should unite everyone! The well-being of SNT is in your hands.
http://www.donationalerts.ru/r/psrspblo - Support the Trade Union of Russian Gardeners!
PhD in Philosophy
Chairman of the Board DNP "Pearl"
Secretary of the Regional Branch of the Trade Union of Gardeners of Russia
in St. Petersburg and the Leningrad region
A society cannot exist and conduct its activities without an internal budget. Non-profit associations are, as a rule, self-sustaining, in other words, they exist at the expense of contributions from citizens who create a common fund and jointly maintain collective property (common use property) in working condition. In accordance with Federal Law No. 7-FZ, "A non-profit organization must have an independent balance sheet and (or) estimate."
Income and expenditure estimate- the only document on the basis of which money can be collected and business activities of a non-profit association can be carried out.
Non-profit associations of citizens and now they must fully take into account incoming funds, timely and correctly reflect their movement in accounting, pay taxes and contributions, submit reports corresponding to financial and economic activities.
Make an estimate taking into account the requirements of the law and learn to keep accounting “as it should”, and not “how it goes”.
IMPORTANT! The draft estimate can be developed both by the board of the association, and by one of the members of the association. These are only projects that are subject to consideration and discussion at the general meeting. Any member of a non-profit association has the right to propose a draft estimate for discussion at a general meeting. The final version of the income and expenditure estimate is approved ONLY by the general meeting!
In the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated 15.04.1998. No. 66-FZ, and from 01/01/2019 in the Federal Law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation" dated 07/29/2017. No. 217-FZ, it is indicated what they can be spent on membership fee and what can be spent on earmarked contributions. If you study the list, it becomes clear that it is closed, but at the same time, the union does not restrict anything.
In the horticultural society, it is customary to draw up an estimate for the year(for a calendar year or for a year "from the general meeting to the general meeting"). To a greater extent, this is due to the fact that every year in Russia there is an indexation, every year there is a change in the pricing policy for both products and goods, and for the provision of services. But the income and expenditure estimate can also be drawn up for a longer period, if its execution presupposes it. There is no legally approved unified form of income and expenditure estimates. Each non-profit association develops an estimate based on the needs and financial capabilities of citizens gardeners who have land plots within the boundaries of the association.
It is obligatory for all non-profit associations to take into account what taxes will need to be paid based on who will implement certain budget items. As a result, depending on the performers, an income and expenditure estimate for the amount is approved.
The main thing is to understand and understand the following: salary of the chairman of the board, accountant, watchman, electrician, lawyer etc. is paid only under employment contracts and on the basis of the staff list (Tax Code of the Russian Federation). A legal entity also cannot exist without personnel.
P.S. In our gardening, we approve the income and expenditure estimates for the calendar year. A sample form of the developed estimate of the DNP "Zhemchuzhina" for 2018 is an annex to this information material and is available for free download at the link (the table contains formulas for automatic calculation). The contribution is distributed in equal shares among all owners of land plots, since the general meeting considered that the contributions ensure the vital activity of the legal entity and are directed to the maintenance of common property; the frequency of using a road, a playground, a well, etc., public property does not depend on the number of acres owned by a particular citizen.
NB! To perform one-time work in accordance with the Civil and Tax Codes of the Russian Federation, a legal entity may engage individuals under a civil law contract. At the same time, when drawing up an estimate, it must be taken into account that under an employment contract you need to pay 30% of the salary to the Pension Fund, the Social Insurance Fund, and under a civil law contract - 26.1%. In both cases, a non-profit association, as a tax agent, is obliged to withhold 13% of personal income tax from the income of an individual.
This should be taken into account and discussed with the employee / contractor in advance. Contributions to the Funds. An employment contract must be concluded with the chairman of the board and there is no alternative. But if accounting services were provided by an individual entrepreneur (individual entrepreneur), LLC or any other legal entity, then payment for services is not subject to contributions. Similarly, for example, with snow removal in winter or grass mowing in summer. If snow removal services in the winter are provided by a tractor driver from a neighboring village, then it is necessary to conclude a civil law agreement with him and increase the amount of this expense item by the amount of contributions and deductions to the budget.
If this tractor driver is registered as an individual entrepreneur, then the non-profit association does not have additional taxes and contributions to the budget, as well as if another legal entity is the contractor under the contract. Street lighting, gatehouses, electricity for the well. It is not entirely correct to indicate losses in a separate line to the electricity tariff set by the Regional Tariff Committee, since the losses do not directly depend on the amount of electricity consumed.
Losses there is, even if no one consumes electricity. To calculate the amount of land tax, it is necessary to multiply the cadastral value of PDO (common use land) by the land tax rate for the district in which the non-profit association is located. The rates are determined by the resolution of local deputies and range from 0% to 1.5% and depend on RVI (permitted use) and land category.
The board of non-profit associations and members of associations often have a question: "How to make a budget?"
The standard estimate consists of two parts: incoming and outgoing..
In the income part of the estimate, it is made up of contributions from gardeners and is secondary to the expenditure part.
Expenditure part of the SNT estimate develops from the planned costs of SNT and is primary.
In accordance with the still valid Federal Law No. 66-FZ “On horticultural, gardening and country non-profit associations of citizens”:
entrance fees- funds contributed by accepted SNT new members of a horticultural, horticultural or dacha non-profit association for organizational expenses for paperwork;
membership fee- funds periodically contributed by members of a horticultural, horticultural or dacha non-profit association for the remuneration of employees who have concluded labor contracts with such an association, and other current expenses of such an association;
earmarked contributions- funds contributed by members of a horticultural, horticultural or dacha non-profit partnership or a horticultural, horticultural or dacha non-profit partnership for the acquisition (creation) of public facilities.
The main items of expenditure are:
- labor costs;— deductions for pension insurance and compulsory accident insurance;
- land tax if public lands are owned by SNT; - property tax, if real estate is registered in the prescribed manner;
— costs for the maintenance of SNT infrastructure facilities(including snow removal in winter, grass mowing in summer);
— payment for consumed electricity; - electronic document management; - office and household expenses; - fare; — payment for communication services; - the cost of garbage and waste disposal; - the cost of acquiring property; — expenses for maintaining a current account and banking services; - Unexpected expenses.
It must be borne in mind that all funds must be used by the gardening partnership strictly in accordance with the estimate for financing the costs of maintaining a non-profit association of citizens and conducting its statutory activities.
Particular attention should be paid to the correct documentation of business transactions, since in accordance with Article 252 of the Tax Code of the Russian Federation, for the purposes of determining the tax base for income tax, reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.
I repeat, each non-profit association develops an estimate based on the needs and financial capabilities of gardeners who have land plots within the boundaries of the association.
As a rule, the chairman of the board and members of the board are responsible for the execution of the estimate and the intended use of funds. In the event that the general meeting elects another member of the association for the execution of one or another item of the estimate, this person must be recorded both in the minutes of the general meeting and in the estimate.
The authority to control the activities of the board and the spending of funds has audit committee elected by the general meeting of the members of the association.
Financial and economic justification when determining the amount of contributions to the SNT from 2019.
A new document that will be put into practice in 2019 along with the SNT income and expenditure estimate is a financial and economic justification (FSO). In fact, this is a document explaining why the amount of the contribution is this and not another. Information should appear in the FSO: how many plots are on the territory, what is their total area, what income is planned, in addition to contributions (from renting property, for example), how much the estimate was approved line by line, as well as an indication of how all land owners plots located on the territory of the association, the costs are divided and depending on what. That is, potential income should be deducted from future expenses if part of the estimate is financed from income, and is not set aside for some other targeted activities (road repair, for example). For the remaining cost items, it is determined what is divided by the number of sites, and what is divided by the area.
Install contribution amount in a combined way (in proportion to the area of the land plot, etc.) or in equal shares between the owners of land plots - is competence of the general meeting of members, as the citizens decide at the general meeting, the chairman of the board will be obliged to conduct the activities of the legal entity.
Appeal to the horticultural society.
I appeal to the members of the SNT and citizens who manage their households individually: understand and accept one thing, that without an approved budget, a society cannot exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are cases when the management of a non-profit association passes into the hands of a negligent chairman. But this is not a reason to paralyze the work of a non-profit association. If the initiators are planning to disrupt the general meeting, then please ask yourself the question: "What are you doing this for?" Do you think this will make your life better? A very "advantageous" position: no matter who pays, as long as it's not me. And the attitude of some gardeners to the chairman “you are paid money for all gardeners” is initially incorrect. The funds collected according to the estimate are contributed to the maintenance and development of common property, collective property, owned in equal shares by each member of the association. In other words, all members add up to be able to centrally perform one or another amount of work in relation to collective property, and the chairman of the board is, in this perspective, an executor, moreover, accountable to the general meeting and the audit commission.
As practice shows, the more (in terms of the number of individual land plots) SNT, the lower the fee; the smaller the SNT, the more expensive it is for them to maintain common property. For a simpler understanding, let's say the land tax is 132,000 rubles. In SNT, consisting of 1,000 plots, the land tax contribution will be 132 rubles. In the SNT, which consists of 250 plots, the contribution under the item of expenditure for taxes on land will already be 528 rubles. Or buying a printer for 8000 rubles. In SNT with 1000 plots, the contribution for this item of expenditure will be 8 rubles, and in SNT with 250 plots, the fee will be 32 rubles. And so on all items of forthcoming and planned expenses.
I would like to appeal to the entire horticultural community. For my part, I urge you not to pursue the task of disrupting or boycotting general meetings. In case of violation of the rights of a particular citizen or members of the association as a whole, the initiative group must act constructively within the framework of the law: by becoming a member of the association, by participating in general meetings and board meetings, make your proposals, by re-electing the chairman of the board and members of the board, etc. .d., and do not sit in your areas. After all, judicial protection is the slowest but most effective way to protect your rights if they have been violated. And one should not just accuse the chairmen of inaction, theft or telling lies behind their backs. For the most part, chairmen are people who really care about the team, for SNT in general. I urge all gardeners to use the PRINCIPLE OF PARTNERSHIP, THE PRINCIPLE OF MUTUAL RESPECT. This is what should unite everyone! The well-being of SNT is in your hands.
http://www.donationalerts.ru/r/psrspblo — Support the Trade Union of Russian Gardeners!
PhD in Philosophy
Chairman of the Board DNP "Pearl"
Secretary of the Regional Branch of the Trade Union of Gardeners of Russia
in St. Petersburg and the Leningrad region