On the application of reduced rates of insurance premiums to SNTs using the simplified tax system in relation to the activities of managing the operation of non-residential assets. New OKVED codes for SNT OKVED code 68.32 2 decoding
Real estate management in one form or another can act as an entrepreneurial activity. It can be carried out on the basis of agreements and provide for remuneration in financial or material terms, depending on the parameters of the contract. In this case, OKVED is used.
Decoding codes
In order to correctly decipher a particular code by type of activity, it is necessary to correctly consider the all-Russian classifier, its sections and categories. The relevance of this resource plays a very important role for an entrepreneur, because if you incorrectly indicate the code when registering, then the regulatory authorities may simply refuse it.
If it is necessary to decipher OKVED, then it is best to carry it out in stages, considering each structural unit separately:
- The code in question belongs to section L of the all-Russian classifier. It describes in detail all the operations that business entities can carry out regarding different categories of real estate.
- Code 68 - indicates that the activity of this entrepreneur lies in real estate transactions.
- 3 – code that speaks of real estate transactions, which are carried out on a contractual basis and are accompanied by the receipt of remuneration
- 32 – a code that makes it clear that the operation being carried out is property management based on an agreement for a certain fee
Some nuances
It is worth understanding that OKVED, the 2016 transcript of which has been preserved, does not imply military bases, prisons and other similar facilities acting as managed property. This cannot be an activity that is in the field of legal management, and it cannot be the support of communal property. That is, those business entities that provide cleaning, maintenance, and security of real estate cannot use this code to designate their own activities.
At the same time, those institutions that collect rent. They belong to the category of this code on a legal basis, carrying out a certain stage of property management.
This code, like others, can be detailed using its third part. Thus, the decoding of OKVED .1 lies in the management of operational processes, relatively housing stock on the basis of agreements that provide for material compensation.
OKVED .2, the decoding of which is management of operational processes non-residential stock, on the basis of established agreements. There is also OKVED .3 - this code is applied to activities aimed at inventory real estate.
In practice, OKVED .1 is most often used, since management is primarily necessary for residential real estate.
It is necessary to instill a taste for legal culture, law-abiding, respect for the rights of others, including something as important as the right of property.”D. A. Medvedev “Russia, forward!” Author: IVM In a new letter, the department, in particular, clarified whether the old or new OKVED codes should be indicated in documents confirming the main type of activity for 2016. According to the FSS, in the application and certificate confirming the main type economic activity for 2016 you need to indicate the codes according to the old OKVED. At the same time, we note that in the notification on the amount of insurance premiums for injuries for 2017, which will be sent to the organization territorial body FSS, codes will already be indicated according to the new OKVED (applicable from January 1 of this year).
New OKVED codes for snt
One of the advantages of this interaction was a simplified system of medical care for gardening members, as well as providing utilities. In addition, now the repair of roads located within the SNT and the adjacent territory is carried out with the help of municipal funds.
- The exclusion of some forms of association of gardeners involves the creation of a transparent taxation system and protection of the rights of all members of the association.
- The introduction of the category of common property for gardeners should simplify the procedure for connecting to utilities.
But the law also has its shortcomings, which so far have only been highlighted in theory.
- Introduction of the concept of a garden house as a permanent residential premises entails the possibility of registration at the address of the building.
What okved code should I indicate for gardening non-profit partnerships?
OKVED in United state register There will be an automatic change of OKVED codes for legal entities and individual entrepreneurs in accordance with the transition keys (according to information posted on the website of the Ministry of Economic Development). In accordance with the table “Keys OKVED2-OKVED2007-YANV”, organizations that under the old system had OKVED code 70.32.2 under the new codifier will be assigned code 68.32.2 “Management of the operation of non-residential assets for a fee or on a contractual basis.”
For horticultural non-profit partnerships this correspondence is incorrect. Obviously, new code 68.32.2, is intended for the activities of management companies, that is commercial organizations, on a contractual basis for a fee, managing the customer’s non-residential assets.
Snt, dnt, etc. and new OKVED
Please note that in order to create SNT or ONT, a minimum of 3 votes of citizens acting as founders will be required. The decision must be made at a general meeting of owners.
Attention
The bodies of the partnership include:
- Chairman.
- General meeting.
- Audit Commission.
Initially, a sole executive body is formed in the partnership - the chairman. He is the initiator of the creation of the partnership. Next, a permanent collegial executive body is formed - the board of the partnership.
Important: the partnership must include at least 7 people! In addition, at the meeting, a list of members who will be united in the new organization should be drawn up, indicating the full names, title documents and cadastral numbers of all plots.
Horticultural non-profit partnerships (SNT): changes 2018
- establishes the maximum area of plots to be allocated to citizens;
- changes the procedure for obtaining possession of lands with a special status;
- introduces the procedure for the distribution of plots in
Important
In addition, the provisions of the normative act regulate in detail the rights of gardening and its members, as well as ways to protect these rights. In accordance with Article 20 of this law, the governing bodies of SNT are determined:
- the general meeting of members as the main body;
- authorized associations, which include elected representatives from among gardeners;
- the board of SNT as the execution of decisions of the general meeting;
- The direct execution of the powers of the SNT is carried out by the chairman.
Also, Federal Law No. 66-FZ lists ways to support SNT by municipal authorities and organizations.
SNT on usn has the right to apply reduced rates of insurance premiums
Members of the organization, according to Article 12 of the same law, can be:
- Only individuals.
- Owners of plots intended for horticultural or gardening activities and located within the boundaries of the territory of SNT or ONT. You should have with you the appropriate documents confirming your rights to own the site.
- Persons who have written personal statements to the board of the partnership. The document should include the applicant’s initials, residence address, postal address to which a letter can be sent, as well as an email and consent to comply with the organization’s charter.
Do not forget that the bodies of SNT or ONT must, within 3 months, issue the applicant a membership book or other documentation that confirms membership in the partnership. If denied, the applicant must be informed that membership has been denied.
All about DNP and SNT in 2018
SNT is entity, which acts exclusively on its own behalf and is endowed with its own rights and obligations. This means that the members and the legal entity itself are separately responsible for their obligations.
A gardening or other partnership exists through contributions paid by its members during a certain period. With this money it is created common property participants of the partnership, the maintenance of such property is carried out. The territory owned by a horticultural non-profit partnership consists of plots owned by SNT members, as well as the territory common use.
Reduced insurance premium rates in 2018
In accordance with it, about 60 million summer residents and gardeners - and this is almost every second resident of our state - will live according to the new rules. So far, in 2018, changes will not appear, but with the onset of 2019, the law will be in full force.
The content of the article:- New Law on SNT in 2018 – issues of organization
- House on the SNT site - what buildings can be built?
- Registration in SNT in 2018
- News about membership fees in SNT and taxes in 2018
- Land marking and new law about SNT in 2018
The new Law on SNT in 2019 - issues of organizing and setting up gardening partnerships, SNT bodies Federal-level Law No. 217 “On the conduct of gardening and truck farming by citizens for their own needs and on amendments to certain legislative acts RF" was adopted in the summer of 2017.
It states that owners of land plots intended for gardening or vegetable farming must carry out mandatory procedures to determine the boundaries of the plots. The surveying procedure must be completed by the end of 2018. Therefore, there is no need to panic now; the Russians still have 1 year left to carry out land surveying. You can do without the land surveying procedure if:- The land was registered as property.
- There are no signs of problems with neighbors - they will not understand where the border between your plots should be.
- There are no plans to make transactions with such real estate.
In other cases, land surveying is simply necessary.
It will be possible to register ownership of real estate - or make any transaction with it - in 2018, but you will only have to go through a mandatory procedure to determine the boundaries of the site.What buildings are being built on garden plots? Only non-permanent buildings and structures are allowed on such land. They cannot be registered as property - even if they look like a capital construction project.
Remember that non-permanent buildings are erected without a foundation. They can be demolished/moved/disassembled. Self-construction possible capital construction on a plot intended for gardening. But it will not be possible to register a real residential building using documents - it will be considered a barn or other outbuilding. It will be possible to register it only if the type of permitted use of the land changes. Registration in SNT in 2018 and 2019 - changes in the law on gardening partnerships, myths and reality It is possible to register in SNT both now and in 2018.
OKVED for snt in 2018
Since its adoption in 1998, it has undergone many changes, including taking into account court decisions. the federal law sets:
- a method of uniting citizens for the purpose of jointly carrying out gardening, dacha or gardening activities;
- methods of land provision;
- form of management of a legal entity, as well as the rights of gardeners;
- forms of joint work with municipal authorities;
- order of territory development.
Changes made to other legislative regulations in a number of cases influenced the scope of rights of members of partnerships. An example is the introduction of the law “on dacha amnesty", which significantly simplified the procedure for registering rights to buildings located on gardening plots.
What is the qualifier for snt in 2018
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According to the Federal tax service RF (https://www.nalog.ru/rn78/news/activities_fts/6092584/) from July 11, 2016 with state registration For legal entities and individual entrepreneurs, new OKVED codes will be applied. Changes in All-Russian classifier types of economic activities were introduced by Order of the Federal Tax Service of Russia dated May 25, 2016 No. ММВ-7-14/333@ (the full text is given below).
Already registered organizations do not need to change information in the Unified State Register of Legal Entities according to OKVED codes to new ones; this will be done automatically using transition keys - tables in which new codes are compared to old ones. It would seem that there is no reason to worry - everything is conveniently arranged without our participation.
However, there are moments that are alarming.
In the new OKVED, our horticultural code, which according to the old system sounded like 70.32.2 “Management of the operation of non-residential stock”, in the new classifier will be automatically replaced by code 68.32.2 “Management of the operation of non-residential stockfor a fee or on a contract basis ».
In our opinion, such an addition makes the specified type of activity not correspond to the real activities of SNT, but is only suitable management company.
The relationship between the gardening association and its members does not provide for an agreement. It is the gardeners themselves who unite to solve common social and economic problems, managing their infrastructure, their common property through elected bodies. And of course they don’t pay themselves for this management.
The activities of the management company are purely commercial, based on the freedom to establish contractual relations with counterparties. And the gardening association governs for itself, and only for itself, without the right to provide its services to anyone other than gardeners within its borders, as its main activity.
This raises a concern: if gardening is assigned an OKVED code, implying commercial activity, by order, what consequences might this entail?
And if this OKVED code does not suit the actual activities of gardening, and indeed all TSNs in general (since partnerships of residential real estate owners received a similar “addition” to their type of activity code), is there really a situation where the state has not provided for this type of activity when the owners independently manage their property?
Having analyzed the table of correspondence between old and new codes, we found an option close to our gardening needs: previously it was called “Renting out your own non-residential real estate”, code 70.20.2, and in new edition this is code 68.20.2 “Rent andmanaging your own or rentednon-residential real estate " Perhaps this is what should be used as the code for the main activity of the gardening partnership. But here, too, there are nuances - according to Federal Law-66, in a gardening partnership, property for common use can belong to both a legal entity (created with funds from the Special Fund) and individual gardeners (created with targeted contributions. In this aspect, can the activities of gardening associations be considered suitable for the specified code 68.20.2 remains a question for now.
We tried to formulate our questions in a request (we present it below) to the Department for Development of Economic Sectors of the Ministry economic development Russian Federation, who is responsible for developing a classifier of activities. We look forward to your answer.
Individual entrepreneur Morozova Daria Mikhailovna, TIN 781416751898
Centralized accounting of gardening associations
Director of the Department for Development of Economic Sectors
Ministry of Economic Development of the Russian Federation
Maslennikov A.V.
Ref. No. 02/2016 dated 06/29/2016
Dear Alexander Vladimirovich!
Horticultural non-profit partnerships (hereinafter referred to as SNT) unite citizens to solve common social and economic problems of gardening. SNT accepts the estimate and, on its basis, carries out activities to maintain the infrastructure of SNT, which may include property and SNT as a legal entity and members of SNT as individuals. Until now, the activities of SNT have been codified by OKVED as 70.32.2 “Management of the operation of non-residential assets.”
From July 11, 2016, in connection with the adoption of the new OKVED codifier in the Unified State Register, the OKVED codes of legal entities and individual entrepreneurs will be automatically changed in accordance with the transition keys (according to information posted on the website of the Ministry of Economic Development). In accordance with the table “Keys OKVED2-OKVED2007-YANV”, organizations that under the old system had OKVED code 70.32.2 under the new codifier will be assigned code 68.32.2 “Management of the operation of non-residential assets for a fee or on a contractual basis.” For horticultural non-profit partnerships this correspondence is incorrect.
Obviously, the new code 68.32.2 is intended for the activities of management companies, that is, commercial organizations that manage the customer’s non-residential assets on a contractual basis for a fee. In the case of horticultural non-profit partnerships, the contractual basis or remunerationexcluded , since the members of the partnershipthemselves through their elected bodies they manage their property and the relations between the owners of the plots and SNT as an organization do not provide for contracts or remuneration, but are membership-based and regulated by Federal Law-66.
There are fears that the automatic assignment of code 68.32.2 “Management of the operation of non-residential assets for a fee or on a contract basis” to horticultural, gardening and dacha non-profit associations will put them in a situation where actual activities do not comply with the assigned OKVED code, which could lead to various unpleasant consequences for them.
Please note that a similar situation arises with residential property owners’ associations.
The new codifier contains code 68.20.2 “Rent and management of own or leased non-residential real estate,” which at first glance is suitable for the activities of owner organizations to manage their own property. However, in gardening associations property (according to Federal Law-66), as mentioned above, can belong to both the SNT itself and its members, both individuals, will this not be an obstacle to consider the activities of the partnership to comply with this new code 68.20.2.
Please provide clarification on this issue, which is of extreme importance for gardening non-profit associations due to the possible consequences.
We inform you that due to the importance of this issue, your answer will be posted on the websites of the Centralized Accounting Department of Gardening Associations cbso. pro , on the website SNT.rf, and also brought to the attention of the heads of horticultural associations of the Lomonosov and Priozersky districts Leningrad region.
Sincerely,
Morozova Daria Mikhailovna, accountant SNT, Centralized accounting of horticultural associations
Tel. 8-904-512-09-49
on behalf of:
gardening associations of the Leningrad region:
SNT "Azimuth-Electropribor" sq. 47 km
SNT "Dubki"
SNT "Gornyak"
SNTSN "ZARYA"
SNT "Krasnoozernoye"
SNT "Lesproekt"
SNT No. 2 LOMO
SNT "Ozernoye"
SNT "Okhtinka"
SNT "Pribilovo-Bor"
SNT "Dawn"
SNT "Ruchey"
SNT "Russian Gems"
SNT "FORTEX"
SNT "Escalator"
SNT No. 1 Array No. 2 village. them. Morozova;
Elena Georgievna Vukolova, Chairman of the Union of Gardening, Vegetable Gardening and Dacha Non-Profit Associations of the Lomonosov District of the Leningrad Region;
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New OKVED codes for snt
Previously, money was transferred in cash and many SNT members complained that they were being spent without a purpose.
What okved code should I indicate for gardening non-profit partnerships?
Organizing the protection of the territory and ensuring fire safety within its boundaries. 6. Carrying out audits partnership. 7. Payment of wages to persons with whom the partnership has entered into employment contracts.
8.
Important
Organizing and holding general meetings of members of the partnership, as well as implementing the decisions of these meetings. 9. Payment of taxes and fees related to the activities of the partnership in accordance with the legislation on taxes and fees.
Let's consider another type of contributions - targeted Targeted contributions can be aimed at: 1. Preparation of documents necessary for education land plot, which is in state or municipal ownership, for the purpose of further provision of such a land plot to the partnership. 2. Preparation of documentation on the planning of the territory in relation to the territory of gardening or vegetable gardening. 3.
Snt, dnt, etc. and new OKVED
Now, to become a member of SNT or ONT there is no need to pay a fee.
- In accordance with Article 14 of this law, contributions will be divided into targeted and membership.
- The amount of contributions and frequency of payment are set by the partnerships themselves.
- Through the courts, partnerships can be forced to pay certain fees to citizens who own land on the territory of SNT or ONT.
- There will be no tax charged for the garden house. For home ownership registered as a “residential building” tax will be charged.
- Payment of fees will be carried out by non-cash method - cash will be credited to the current account of the partnership.
Horticultural non-profit partnerships (SNT): changes 2018
At the same time, a legal entity has certain responsibilities regarding the maintenance of areas for public use:
- the obligation to pay taxes for the common territory lies exclusively with the SNT, since the members of the partnership are assigned such a responsibility only for their plots;
- gardening is obliged to carry out work to maintain the common area;
- Cleans the area, collects and removes waste.
Horticulture management is carried out by members of the board, the chairman, as well as general meeting members of a gardening or other partnership. Law on horticultural non-profit partnerships (SNT) Until January 2019, the activities of horticultural, gardening and dacha partnerships are regulated by Federal Law No. 66-FZ “On horticultural, gardening and dacha non-profit associations of citizens.”
SNT on usn has the right to apply reduced rates of insurance premiums
To do this you must meet the following requirements:
- Have the infrastructure of a cottage village.
- Located within the boundaries of a populated area.
- All households must be classified as residential.
- The type of permitted use of land must be changed to individual housing construction for each owner.
It will be easy to register in such a village. News about SNT membership fees and taxes in 2018 - what changes are there for the wallets of summer residents, and what to expect in the future? Let's talk about innovations that relate to the financial side:
- The most important news for all gardeners and gardeners is that entry fees have been cancelled.
All about DNP and SNT in 2018
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Reduced insurance premium rates in 2018
We inform you that due to the importance of this issue, your answer will be posted on the websites of the Centralized Accounting Department of Gardening Associations cbso.pro, on the website SNT.rf, and also brought to the attention of the heads of gardening associations of the Lomonosov and Priozersky districts of the Leningrad region. Sincerely, Daria Mikhailovna Morozova, accountant SNT, Centralized accounting of horticultural associations Tel.
8-904-512-09-49 on behalf of: gardening associations of the Leningrad region: SNT "Azimut-Electropribor" pl. 47 km SNT "Dubki" SNT "Gornyak" SNT "Zarya" SNT "Krasnoozernoye" SNT "Lesproekt" SNT No. 2 LOMO SNT "Ozernoye" SNT "Okhtinka" SNT "Pribilo-Bor" SNT "Rassvet" SNT "Ruchey" SNT " Russian Gems" SNT "FORTEX" SNT "Escalator" SNT No. 1 Array No. 2 village. them.
This raises a concern: if gardening is assigned an OKVED code, implying commercial activity, by order, what consequences might this entail? And if this OKVED code does not suit the actual activities of gardening, and indeed all TSNs in general (since partnerships of residential real estate owners received a similar “addition” to their type of activity code), is there really a situation where the state has not provided for this type of activity when the owners independently manage their property? Having analyzed the table of correspondence between old and new codes, we found an option close to our gardening needs: previously it was called “Renting out your own non-residential real estate”, code 70.20.2, and in the new edition it is code 68.20.2 “Renting and managing your own or leased non-residential real estate."
The purpose of the new law is to eliminate problems associated with gardening by citizens' associations. Indeed, according to rough calculations, more than sixty million citizens are engaged in gardening in our country.
Innovations should eliminate not only administrative problems, but also create comfortable conditions for every gardener. What is SNT? Federal Law No. 66-FZ “On horticultural, gardening and dacha non-profit associations of citizens” defines SNT as an association of citizens for the purpose of obtaining dacha, horticultural or gardening land plots and joint activities in such territory. But article one defines SNT as an organization created to assist citizens in implementing economic activity within the framework of gardening and horticulture.
OKVED for snt in 2018
In the first half of the 90s, only charters of non-profit organizations were subject to registration (first in executive committees, then in administrations). Then, until 1998, the associations themselves, both new and previously created, were registered with the administrations.
Around 1998, registration powers were transferred to the justice authorities, and before the advent of 129-FZ on the registration of legal entities, gardening and dacha non-profit associations were also registered with the Ministry of Justice. In the first edition of Federal Law-129, subparagraph p) in Article 5 did not exist, it was introduced in 2004. And then our good fairy of the Federal Tax Service called the grandmothers/grandfathers-chairmen to “choose for themselves” OKVED. - Which one should we indicate? we don’t know... - It doesn’t matter, for example, there is “crop farming”, but it’s better to write - management of the operation of residential or non-residential stock! And they wrote, resigned, and fell into a trap. And you can’t use the simplified tax system - there is no revenue.
What is the qualifier for snt in 2018
The changes are set to come into force on January 1, 2019, but from the beginning of 2018 many gardening enterprises will have to restructure their activities. First of all, the form of uniting gardeners into cooperatives is excluded, since they are morally outdated and are not actually used in our country.
Dacha associations of citizens are also excluded. The transition to new forms should be completed by the end of 2023. Now, to create an SNT, you need to get more than three votes of the founders at the general meeting.
Additionally, a list of all newly formed gardening members is compiled, indicating the cadastral numbers of the land plots they own. In this case, the minimum number of members of a citizens' association must be seven people.