Job responsibilities of an accountant in a gardening association. Accounting in SNT: postings
Accounting and harvesting with taxes in a garden partnership.
The audit of accounting and taxes in SNT is a hot topic today, since accounting is practically not carried out in SNT, or it is conducted extremely poorly, which in practice causes various frauds on the part of both the accountant of the SNT partnership and the chairman.
In SNT there are simply no literate people who understand accounting. Accountant SNT is hard to find practical guide on the organization of SNT accounting, therefore, consultations of a competent specialist are valued in this area.
Experts of "Audit Expert" are ready to help the accountants of the garden partnership, who have recently been appointed to act as an accountant and cashier of the SNT (treasurer), will help find answers to burning questions, and the audit commission of the SNT will be sure that during the audit everything will be checked at the accountant as it should.
After an audit of SNT, even an ordinary gardener wants to know exactly: what problems are there 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.
Even 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” clarified: - Horticultural partnerships are recommended to keep accounting records in accordance with those developed for small organizations in the form of a simple accounting form (book of accounting for household operations in the 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, they were approved for the application of the form of documents for keeping records in a garden partnership, for example, the form of the journal-order No. K-1 was approved.
Horticultural noncomm. partnerships must keep accounting records on a general methodological basis and approved rules established by the Regulations on Accounting. 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, the horticultural partnership, as necessary, use the following types of accounting:
- Ledger finished products, raw materials, materials;
- payroll book;
- household journal. operations;
- statement of results for economic and financial. activities.
- ledger of movable and real estate;
- cash book Money and calculations.
In modern market conditions gardening partnerships no longer use the outdated journal form of accounting, but widely use automated form bookkeeping. (Programs "1-C: Accounting" of various versions).
Main sites accounting in a gardening partnership:
- TARGET FINANCING - ACCOUNTING IN SNT
- Membership, introductory and target contributions, partnership contributions.
- Accounting for funds received from targeted financing
- Procedure for targeted spending of targeted financing
- Other income and income
- Documentation of partnership expenses
- Registration of relations with citizens who are not members of a garden non-commercial partnership
- PROPERTY OF A GARDENING NON-COMMERCIAL PARTNERSHIP
- Objects accounted for on the balance sheet of the horticultural noncomm. partnerships
- Inventory of the existing property of the partnership
- Accounting for depreciation of fixed assets
- Reconstruction and repair of existing fixed assets of SNT
- Other use of property for statutory and commercial purposes of SNT
- Registration of employees in SNT
- Organization of labor relations in SNT
- Accounting wages and accruals in the partnership
- Payroll taxes, personal income tax.
- Benefits and compensation for employees of the partnership
- BUSINESS ACTIVITIES SNT
- Types of commercial activities
- Accounting for income from commercial activities of the horticultural non-comm. partnerships
- Accounting for the expenses of a horticultural non-commercial partnership
- Sale land plots, accounting and control
- CASH AND SETTLEMENT OPERATIONS In SNT
- Accounting for banking operations, transfers in a gardening partnership
- Accounting for cash transactions in a partnership
- Accounting for accounts with accountable persons.
- GARDENING ASSOCIATION TAXES
- Land tax charge
- Partnership property tax as a legal entity
- Property tax individuals.
- VAT, income tax, water tax
- Application of SNT simplified system taxation
- The system of taxation for agricultural. commodity producers
- Fines and penalties for taxes and fees in SNT
- Form of payment of taxes by the Partnership
- REPORTING OF THE GARDENING PARTNERSHIP
- Accounting reports of SNT
- SNT tax reporting
- AUDIT and CONTROL OVER THE FINANCES AND ACTIVITIES OF THE PARTNERSHIP
Audit in partnership, audit, thematic audit. The main mistakes in conducting, auditing, auditing in SNT.
- FORMATION OF THE ACCOUNTING POLICY OF A GARDENING NON-COMM. PARTNERSHIP
Formation of an order on the accounting policy of the Partnership: accounting policy on accounting of SNT, accounting policy of SNT for taxation, the main tasks of the accountant of the partnership and control over their execution.
- LAWS AND REGULATIONS GOVERNING THE ACTIVITIES OF THE PARTNERSHIP
- Law No. 7-FZ of January 12, 1996 “On non-comm. organizations"
- Recent amendments to the Law 402-FZ dated December 6, 2011 “On accounting»
- The Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n “On Approval of the Regulations on Accounting. accounting".
- To account for income, PBU 9/99 is used - Regulation on accounting "Income of the organization".
- To account for expenses - PBU 10/99 - Accounting Regulations "Expenses of the organization".
- For accounting of property - PBU 6/01 - Regulation on accounting "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 the last changes)
- Cash transactions are regulated by Bank of Russia Instruction 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.
Check also with.
Accounting automation program Info-Accountant allows you to
- Fully automate bookkeeping and tax accounting in horticultural partnerships that apply the simplified taxation system (simplified taxation system) and ORN ( common mode taxation).
- Calculate taxes and fill out declarations, make the necessary calculations and generate reports to the Federal Tax Service, PFR, FSS (taking into account the specifics of the SNT activities);
- Take into account membership and targeted contributions, debts, income and expenses within the framework of the statutory activities of the horticultural partnership.
- Conduct settlements with suppliers and contractors for accepted work and services received.
- Take into account the receipt and disposal of materials, special equipment, inventory (MOL, inventory, etc.).
- Take into account the fixed assets (OS) of the horticultural partnership (wear and tear, modernization, reconstruction, repair, etc.).
- Automate all payroll calculations for the administration and employees of the horticultural partnership under concluded contracts.
Benefits of an accounting program for SNT
- Ease of learning
- Ease of use
- Great functionality
- Automatic software update via the Internet
- Tax regimes USN and ORN
- Moderate cost
- Minimum maintenance costs
- Accounting for all features of SNT accounting
- The development of the program "Info-Accountant SNT" is led by an experienced accountant SNT "Complex" (Moscow region),
thoroughly knowing all the subtleties and features of accounting in SNT - The development company has 27 years of experience in accounting automation
- The development and development of the program is carried out by a large team of experienced programmers,
therefore, the dismissal of one or two programmers will not affect the development of the program
On the Info-Accountant program, they successfully keep records of SNT
SNT Aleko | SNT Alley | SNT Andreevskoe | SNT Antenna |
SNT Antsiferovo | SNT Arbat | SNT Astra | SNT Aelita |
SNT Aeroflot | SNT Beloborodovo | SNT Belyaevo | SNT Beryozka (2 SNT) |
SNT Berezki | SNT Bon | SNT Bulatnikovo | SNT VASKHNIL |
SNT Vasyuki | SNT Vega | SNT Vega-99 | SNT Verbilki |
SNT Wind | SNT Veteran | SNT Veshnyaki | SNT Victoria |
SNT Cherry (2 SNT) | SNT Cherry | SNT Cherry Orchard | SNT Volga |
SNT Voskhod | SNT Golitsyno | SNT Golovkovo | SNT Gorki |
SNT Goryachkinets | SNT Ridge | SNT Gum | SNT Denisovka |
SNT Good | SNT Doibitsa | SNT Dolina | SNT Domostroitel |
SNT Friendship (4 SNT) | SNT Dubki | SNT Dubrava | SNT Dyakonovo |
SNT Reserved | SNT Dawn (3 SNT) | SNT Star | SNT Health |
SNT Zelenogradskoe | SNT Ivushka | SNT Toy | SNT Izmailovo |
SNT Ilyinskaya Polyana | SNT Irkutyanin | SNT Istok | SNT Istra |
SNT Kalinka | SNT Cardiologist | SNT Cedar | SNT Climate |
SNT Kolos | SNT Complex | SNT Kostino | SNT Krypton |
SNT Crocus | SNT Kukshevo | SNT Azure | SNT Lesnaya Polyana |
SNT Lesnik | SNT Lesnoe | SNT Lemon | SNT Lipka |
SNT Lokomotiv | SNT Lugovina | SNT Mamonovo | SNT Trowel |
SNT Medveditsa | SNT Metallurg | SNT Mirage | SNT Mirnoe |
SNT Mozhaisky | SNT Moskabel | SNT Highlands | SNT Hope |
SNT Science | SNT Housewarming | SNT Nudol | SNT Ogonyok (2 SNT) |
SNT Okolitsa | SNT Orekhovo | SNT Orbita | SNT Sandy |
SNT Petrovskoe | SNT Pluto | SNT Pobeda | SNT Hems |
SNT Podshipnikovets | SNT Floodplain | SNT Flight | SNT Polissya |
SNT Polyana (4 SNT) | SNT Polyanka | SNT Postman | SNT Enlightenment |
SNT Path to Gardening | SNT Rainbow (3 SNT) | SNT Raiki | SNT Expanse |
SNT Rassvet (2 SNT) | SNT Rodniki | SNT Rodnichki | SNT Rosinka |
SNT Brook | SNT Rybnik | SNT Saburovo | SNT Saturn |
SNT Light | SNT Svyazist | SNT Family | SNT Sestrorechye |
SNT Skala | SNT Snow Valley | SNT Juice | SNT Falcon |
SNT Sokolovo | SNT Solnechnaya Polyana | SNT Solnyshko | SNT Pine |
SNT Builder | SNT Theater | SNT Tekstilshchik | SNT Temp |
SNT Teplovik | SNT Teremok | SNT Peatlands | SNT Traktorosad |
SNT Uralmashevets | SNT Success | SNT Fakel | SNT Ferrosad |
SNT Firsanovskiy | SNT Chemist | SNT Khlynovo | SNT Khovrino-1 |
SNT Tsarevo | SNT Central | SNT Chapaevets | SNT Chernobyl |
SNT Shiltsy | SNT Enthusiast | SNT Jubilee | SNT South (2 SNT) |
SNT Jupiter | SNT Amber | SNT Yakhroma | and many, many more... |
Join now!
Listen to the story about the program Info-Accountant 8 for SNT
* If your city is not yet covered by our dealer network, call the central office in Moscow. You will be shown all the features of the program remotely, they will help you choose the configuration you need, remotely install and configure the program.
Learn more about the Info-Accountant for Horticultural Associations program
This universal accounting program was created by the company's specialists Info Accountant, which has 27 years of successful experience in automating accounting, tax, management, personnel records in organizations of all organizational and legal forms.
Management accounting and reporting
Settlements with owners and internal reporting
Management Accounting- this:
- a coherent system for planning expenditure and income indicators;
- attraction, distribution and spending of funds in accordance with the plan (estimate);
- formation of internal and external reporting:
- implementation of internal control measures.
These features are implemented in the accounting automation program. Info Accountant 8 designed to keep records of snt, taking into account the wishes and requirements of our numerous users - SNT accountants.
Maintaining a register of members of the SNT (ONT)
The register of members of the partnership is created and maintained by the chairman of the partnership or another authorized member of the board of the partnership (Article 15 217-FZ).
The register is created within a period not later than one month from the date of state registration partnership in accordance with the charter of the partnership
A member of the partnership is obliged to provide reliable information necessary for maintaining the register of members of the partnership.
A member of the partnership is obliged to promptly inform the chairman of the partnership or other authorized member of the board of the partnership about changes in information about himself.
Gardening or horticulture on land plots located within the boundaries of the territory of horticulture or horticulture may be carried out by owners or right holders of garden or garden plots of land who are not members of the partnership, without participation in the partnership.
Information about persons who are not members of the partnership may be included in separate section the register of members of the partnership with the consent of such persons.
The register of members of the partnership contains:
- surname, name, patronymic (last - if available) of the applicant;
- the address of the applicant's place of residence;
- the postal address at which the applicant can receive postal messages, unless such messages can be received at the address of the place of residence;
- e-mail address at which electronic messages can be received by the applicant (if any);
- cadastral (conditional) number of the land plot, the owner of which is a member of the partnership.
If garden or garden land, which are in state or municipal ownership and located within the boundaries of the territory of horticulture or horticulture, belong to citizens on the right of lifetime inheritable possession or permanent (perpetual) use, or these land plots are leased to citizens, the right to participate in the partnership is exercised by these landowners, land users and tenants of land plots.
For the acquisition by such citizens of membership in the partnership, the adoption of any decisions of state authorities or local self-government bodies is not required.
Processing of personal data necessary for maintaining the register of members of the partnership in the program Info Accountant carried out in accordance with the current federal law, incl. personal data law:
Calculations for income and expenses
in accordance with the estimate of the partnership
Internal reports, registers, codes, cards...
- Journal of receipts of contributions.
- Maintaining site cards.
- Initial balances by site for contributions and services supplied
- Maintaining registers:
- payment arrears;
- plots and their owners
- Land tax calculation:
- for non-privatized sites;
- for the lands common use(PDO).
- Automatic generation of reporting documents according to generally accepted forms for internal purposes and established ones - for submission to tax authorities(including the declaration on land tax and personal income tax), as well as - in off-budget funds and other addresses.
Estimates of horticultural associations
Note:
The accounting program contains estimates, the form and content of which are developed in accordance with the recommendations of specialists from the Moscow and regional unions of gardeners. By applying them, you will not make mistakes that may lead to legal and tax consequences. However, if the proposed form seems insufficient to you, you can install a specialized program for SNT Estimates 2.0.
Samples of notices, magazines, registers, reports
generated by the Info-Accountant program *
* When you click on the selected form, the image is enlarged.
To return, click on the cross in the circle in the lower right corner of the image.
Effective application of the Info-Accountant program for SNT contributes to its flexibility, simplicity, and visibility. The Guide will help you to know the great features of the program and be able to use them correctly.
Info-Accountant for SNT Program Guide
The guide will be of great help to you, both at the initial stage and during the practical application of the accounting program in SNT. With the help of the Guide, you can easily understand how and in what sequence one or the operation should be performed.
This enables users, even those who are completely unfamiliar with the accounting program Info Accountant to use it confidently.
You can easily find the guide in the section Horticultural associations program Info-Accountant.
Hosting Info-Accountant in the cloud
The program is not on your computer.
The program is located in the data center - information processing center
The Info-Accountant software comes in two versions:
- with the ability to install and work on your computer
- with the ability to install and work "in the clouds", i.e. in the Data Processing Center - Data Center
Transferring the Info-Accountant program from your computer to the cloud (that is, to the data processing center - DPC) relieves you of the need to monitor the safety of your data, transferring this function to the data center specialists, thereby raising the level of security and reliability of storing your data.
All computing processes take place on a server in the cloud, and all user data is actually located there.
Remote servers are located in a reliable secure data center (information processing center - DPC) with a multi-level security system. All information is secure and available only to the user.
Remote Desktop Access (RDP) works over the Internet based on a virtual desktop. A shortcut is placed on the user's computer to connect to the virtual desktop.
You can also work from a mobile device running Windows, Android or iOS to remotely connect to a server in the cloud.
Installation of accounting software Info-Accountant for SNT
Users can easily install the accounting program Info-Accountant on their own, without recourse to specialists.
The user himself chooses the version: USN or ORN
The program is ready to work immediately after installation on the user's computer. You can start using it.
After installing the Info-Accountant for SNT program, you can immediately start working. You only need to enter the data for your SNT.
Getting started is easier with the help of the Guide.
The guide will be useful to you in the future.
Setting up an accounting program for SNT
Front practical application The Info-Accountant for SNT program requires:
Upon completion of the settings, you can calculate the amounts of upcoming payments, reflect the receipt of funds from the owners, receive the necessary reports, create registers, etc. Do not forget to use the Guide.
Regular automatic updates via the Internet
Company specialists Info Accountant constantly develop and improve the accounting program, making it better, easier and more convenient for users. In addition, an important task is to achieve strict compliance of the accounting program with the current federal and regional legislation. And this is not easy, since the legislation in the field of SNT, as well as in accounting and taxation, changes very often.
Changes are released regularly and installed on your computer automatically. This only requires an internet connection.
For example, based on the wishes and comments of SNT accountants, in November 2019 alone, more than 50 improvements and improvements were made to the Info-Accountant program in the SNT section.
Program Info-Accountant for SNT
Specialized version of the program Info Accountant for SNT popular program Info Accountant designed to automate settlements with the owners of garden plots and is used with all versions of the program Info Accountant 8.8(ORN, USN, NPO). The program allows you to conduct complex accounting in garden partnerships.
The program is currently Info Accountant 8.8 is one of the most popular accounting software. Thanks to the version for SNT The program was highly appreciated by the accountants of thousands of SNT horticultural associations.
The Info-Accountant program is focused on gardening partnerships and dacha cooperatives. It is in these partnerships that often there are no automation programs and accounting systems at all. Therefore, problems arise with the identification and accounting of non-payers, and as a result, a lack of funds for the development of the infrastructure of the partnership.
With the help of the program Info Accountant for SNT you can automate accounting in any garden partnership. Understand where the greatest losses occur, identify persistent non-payers and force them to pay with the help of legal actions: sending periodic notices, acts and orders. Ultimately, create an orderly and automated system for receiving payments and accounting for expenses.
The use of an automated system for taking readings from metering devices for electricity, water and gas in the program Info Accountant for SNT allows you to completely exclude cases of theft of these resources by unscrupulous members of the partnership. Automation using the program Info Accountant accounting systems material assets in SNT and resource consumption will help facilitate the solution of the main problems.
The program has an intuitive interface. For you there is a convenient system of prompts, which you can always easily refer to. The program is designed to make it convenient and easy for you to work in it.
You do not need to take expensive courses to master the program. You can start working on it yourself. In addition, our specialists will help you import a database from other programs, from various electronic media, as well as make preliminary settings for the specifics of your organization.
It is more convenient for you to purchase the Info-Accountant program:
"Go to the top of the page"
Accounting for all legal requirements:
In a specialized version accounting program"Info-Accountant for SNT" takes into account all the requirements of the new federal law dated July 29, 2017 No. 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs ..."
Federal Law of July 29, 2017 No. 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation"On December 31, 2018, the Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" became invalid
For land tax, all horticultural partnerships report in the form approved by order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21 / [email protected] The same order establishes the procedure for filling out the land tax declaration and the format for submitting it in electronic form.
The specialists of these interregional public organizations have the highest qualifications and many years of experience in providing accounting and legal assistance to gardeners, as well as a positive practice of protecting their interests in all instances, including in courts.
Legislative framework of SNT
List of main legislative
and regulations
federal laws
Other regulatory documents
13. Order of the Ministry of Labor of the Russian Federation of November 14, 2016 N 642n “On Amendments to the Regulations of the Ministry of Labor and Social Protection Russian Federation in connection with the adoption of the Federal Law of May 1, 2016 No. 136 No. N 136-FZ "On Amendments to Article 11 of the Federal Law "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance and the Federal Law "On Special Assessment of Working Conditions" ( Registered in the Ministry of Justice of the Russian Federation on February 6, 2017 No. 45539)"
To the attention of the chairmen of SNT, ONT, GSK!
On December 6, 2019, the State Duma adopted in the first reading Draft Law No. 757296-7 on the extension of the Federal Law of December 23, 2003 No. 177-FZ “On insurance of deposits of individuals in banks of the Russian Federation” to non-profit organizations operating in one of the following organizations -legal forms:
- SNT - horticultural non-profit partnerships;
- ONT - horticultural non-profit partnerships;
- GSK - garage and garage-building cooperatives;
For individuals in some cases upon the occurrence of an insured event insurance compensation increases up to 10 million rubles
New chapter 2.1 introduced:
Chapter 2.1. Features of insurance certain types deposits. The procedure and conditions for the payment of compensation on deposits in the presence of special circumstances
The Info-Accountant program has a report - table 5 to the 4-FSS report:
"Information on the results of a special assessment of working conditions (results of attestation of workplaces in terms of working conditions) and mandatory preliminary and periodic medical examinations of employees at the beginning of the year."
Responsibility of the debtor for the payment of contributions to the SNT
Civil Code of the Russian Federation Article 395. Liability for failure to fulfill a monetary obligation
1. In cases of illegal retention of funds, evasion of their return, other delay in their payment, interest on the amount of the debt shall be paid. The interest rate is determined key rate Bank of Russia, operating in relevant periods. These rules apply unless a different amount of interest is established by law or by agreement.
2. If the losses caused to the creditor by the unlawful use of his funds exceed the amount of interest due to him on the basis of paragraph 1 this article, he has the right to demand compensation from the debtor for damages in excess of this amount.
3. Interest for the use of other people's funds shall be charged on the day the amount of these funds is paid to the creditor, unless the law, other legal acts or the agreement does not establish a shorter period for calculating interest.
4. In the event that the agreement of the parties provides for a penalty for non-performance or improper performance monetary obligation interest provided for by this Article shall not be recoverable, unless otherwise provided by law or contract.
5. Accrual of interest on interest (compound interest) is not allowed, unless otherwise provided by law. For obligations fulfilled in the course of carrying out business activities by the parties, the application compound interest is not allowed, unless otherwise provided by law or contract.
6. If the amount of interest payable is clearly disproportionate to the consequences of the breach of obligation, the court, at the request of the debtor, has the right to reduce the interest provided for by the agreement, but not less than to the amount determined on the basis of the rate specified in paragraph 1 of this article.
Code of Administrative Offenses of the Russian Federation Article 7.1. Unauthorized occupation of land
Unauthorized occupation of a land plot or part of a land plot, including the use of a land plot by a person who does not have the rights to the specified land plot provided for by the legislation of the Russian Federation - up to 1.5 percent cadastral value land plot, but not less than five thousand rubles; for officials - from 1.5 to 2 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; for legal entities - from 2 to 3 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot is not determined, for citizens in the amount of five thousand to ten thousand rubles; on officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand roubles.
Notes:
1. For the administrative offenses provided for by this article, persons carrying out entrepreneurial activity without forming a legal entity, bear administrative responsibility as legal entities.
2. In case of unauthorized occupation of a part of the land plot administrative penalty, calculated from the size of the cadastral value of the land plot, is calculated in proportion to the area of the illegally occupied part of the land plot.
Federal Law No. 218-FZ of July 13, 2015 (as amended on August 3, 2018) “On State Registration of Rights to Real Estate” (as amended and supplemented, effective from October 1, 2018)
Article 1. Subject of regulation of this Federal Law. Basic provisions
1. This Federal Law governs relations arising in connection with the implementation on the territory of the Russian Federation of state registration of rights to real estate and transactions with it, subject in accordance with the legislation of the Russian Federation to state registration, state cadastral registration of real estate, subject to such registration in accordance with this Federal Law. law, as well as maintaining the Unified State Register of Real Estate and providing the information provided for by this Federal Law contained in the Unified state register real estate.
2. The Unified State Register of Real Estate is a set of reliable systematized information about real estate registered in accordance with this Federal Law, about registered rights to such real estate, the grounds for their occurrence, right holders, as well as other information established in accordance with this Federal Law.
3. State registration of rights to real estate - a legal act of recognition and confirmation of the emergence, change, transfer, termination of the right of a certain person to real estate or restriction of such a right and encumbrance of real estate (hereinafter - state registration of rights).
4. State registration of rights is carried out by making an entry in the Unified State Register of Real Estate about the right to real estate, information about which is entered in the Unified State Register of Real Estate
5. State registration of the right in the Unified State Register of Real Estate is the only evidence of the existence of the registered right. The right to real estate registered in the Unified State Register of Real Estate can only be challenged in court.
6. The right of ownership and other real rights to real estate and transactions with it are subject to state registration in accordance with Articles 130, 131, 132, 133.1 and 164 Civil Code Russian Federation. In cases established by federal law, restrictions on the rights and encumbrances of immovable property, in particular easement, mortgage, trust management, rental, rental of residential premises.
7. State cadastral registration of real estate - entering into the Unified State Register of Real Estate information about land plots, buildings, structures, premises, parking spaces, about objects of construction in progress, about unified immovable complexes, and in cases established by federal law, and about other objects that are firmly connected to the land, that is, the movement of which is impossible without disproportionate damage to their purpose (hereinafter also referred to as real estate objects), which confirm the existence of such a real estate object with characteristics that allow it to be defined as an individually defined thing, or confirm the termination of its existence , as well as other information on real estate objects provided for by this Federal Law (hereinafter referred to as the state cadastral registration).
8. The provisions of this Federal Law do not apply to state accounting and state registration of rights to air and sea vessels, inland navigation vessels, subsoil plots.
Federal Law No. 221-FZ of July 24, 2007 (as amended on August 3, 2018) “On Cadastral Activities”
Article 39
1. The location of the boundaries of land plots is subject, in accordance with the procedure established by this Federal Law, to mandatory agreement (hereinafter referred to as the coordination of the location of the boundaries) with the persons specified in Part 3 of this article (hereinafter referred to as the interested parties), if, as a result of cadastral work, the location of the boundaries of the land plot has been clarified. the land plot in respect of which the relevant cadastral work was carried out, or the location of the boundaries of adjacent land plots, information about which was entered in the Unified State Register of Real Estate, was clarified.
2. The subject of the agreement specified in paragraph 1 of this article with an interested person when performing cadastral work is to determine the location of the boundary of such a land plot, which is simultaneously the boundary of another land plot belonging to this interested person. The interested person is not entitled to raise objections regarding the location of parts of the boundaries that are not at the same time parts of the boundaries of the land plot belonging to him, or to agree on the location of the boundaries on a reimbursable basis.
3. Coordination of the location of the boundaries is carried out with persons who have adjacent land plots on the right:
1) property (with the exception of cases when such adjacent land plots that are in state or municipal ownership are granted to citizens for lifetime inheritable possession, permanent (unlimited) use or to legal entities that are not state or municipal institutions or state-owned enterprises, for permanent ( perpetual) use);
2) lifetime inheritable possession;
3) permanent (perpetual) use (except for cases when such adjacent land plots are provided to state or municipal institutions, state-owned enterprises, state authorities or local governments for permanent (perpetual) use);
4) lease (if such adjacent land plots are in state or municipal ownership and the relevant lease agreement is concluded for a period of more than five years).
4. On behalf of the persons indicated in part 3 of this article, their representatives, acting by virtue of powers based on a notarized power of attorney, an indication of a federal law, or an act of an authorized person, may participate in coordinating the location of the boundaries. government agency or local government. At the same time, a representative of the owners of premises may also participate in coordinating the location of the boundaries on behalf of the owners. apartment building authorized for such approval by a decision adopted in accordance with the procedure established by federal law general meeting of the indicated owners (if the corresponding adjacent land plot is part of common property of these owners), a representative of the owners of shares in the right of common ownership of a land plot from agricultural land - by a decision of the general meeting of owners of such shares (if the relevant adjacent land plot is part of agricultural land and is owned by more than five persons), a representative of a gardening or horticultural non-profit partnership - by the decision of the general meeting of members of the horticultural or horticultural non-profit partnership (if the corresponding adjacent land plot is located within the territory of gardening or horticulture for their own needs by citizens and is the property of the general use of the partnership).
In coordinating the location of the borders on behalf of a state authority or a local self-government body, a representative of this body authorized for such coordination by a power of attorney drawn up on the letterhead of this body and certified by the seal and signature of the head of this body has the right to participate. Notarization of this power of attorney is not required.
4.1. In cases stipulated by federal law, the Russian Highways State Company may participate on its own behalf in coordinating the location of the boundaries of land plots intended for the placement of federal highways of general use.
4.2. The boundaries of land plots formed during the gratuitous transfer of military real estate from federal property to the property of a constituent entity of the Russian Federation or municipal property are subject to agreement with the authorized executive body of the constituent entity of the Russian Federation or local government municipality in whose ownership the specified property is subject to gratuitous transfer. The boundaries of land plots are considered agreed if there is a letter from the executive authority of a constituent entity of the Russian Federation or a local self-government body on their agreement with the application of an agreed draft of the boundaries of the land plot.
5. Coordination of the location of the boundaries is carried out at the choice of the customer of cadastral works with the establishment of the boundaries of land plots on the ground or without establishing the boundaries of land plots on the ground.
The interested person has the right to demand coordination of the location of the boundaries with their establishment on the ground. In this case, such coordination is carried out with the establishment of appropriate boundaries on the ground, with the exception of the cases provided for by part 6 of this article.
6. Coordination of the location of the boundaries is carried out without their establishment on the ground, regardless of the requirements of the interested parties, if:
1) land plots, the location of the boundaries of which is agreed upon, are forest plots, land plots as part of specially protected lands natural areas and objects or as part of agricultural land intended for the traditional use of natural resources by the indigenous peoples of the North, Siberia and the Far East of the Russian Federation;
2) the location of the boundaries of land plots subject to agreement is determined by indicating natural objects or objects of artificial origin or their external boundaries, information about which is contained in the Unified State Register of Real Estate, which makes it possible to determine the location of the boundaries of such land plots subject to agreement;
3) the location of the boundaries of the land plots subject to agreement is determined by the location on one of such land plots of a linear object and the norms of land allocation for its placement.
7. Coordination of the location of the boundaries at the choice of the cadastral engineer is carried out by holding a meeting of interested parties or agreeing to individually with an interested party. Coordination of the location of the boundaries by holding a meeting of interested parties without establishing the boundaries of land plots on the ground is carried out on the territory of the settlement within the boundaries of which the relevant land plots are located or which is the nearest settlement to the location of the relevant land plots, unless another place is determined by the cadastral engineer by agreement with interested parties.
8. If the location of the borders is agreed upon by holding a meeting of interested persons, a notice of the meeting on the coordination of the location of the borders is handed to these persons or their representatives against receipt, sent to the e-mail address and (or) postal address at which contact is made with the person whose right on the real estate object is registered, as well as with the person in whose favor the restriction of the right or encumbrance of the real estate object is registered, contained in the Unified State Register of Real Estate in accordance with paragraph 7 of Part 3 of Article 9 of the Federal Law of July 13, 2015 N 218-FZ "On State registration of real estate", with a notification of delivery (if such information is available in the Unified State Register of Real Estate) or are published in the manner established for the official publication of municipal legal acts, other official information of the relevant municipality. Publication of a notice of a meeting to coordinate the location of the boundaries is allowed if:
1) in the Unified State Register of Real Estate there is no information about the e-mail address or the postal address of any of the interested parties, or a notice has been received of holding a meeting to agree on the location of the boundaries, sent to the interested person by mail, with a note about the impossibility of delivery;
2) an adjacent land plot is located within the boundaries of the territory of gardening or horticulture for their own needs by citizens and belongs to common use property, or is part of agricultural land and is owned by more than five persons, or is part of the common property of owners of premises in an apartment building home;
3) land plots in respect of which cadastral work is carried out are forest plots.
9. The notice of the meeting on the coordination of the location of the boundaries must indicate:
1) information about the customer of the relevant cadastral works, including the postal address and contact telephone number;
2) information about the cadastral engineer performing the relevant cadastral work, including his postal address, email address and contact phone number;
3) cadastral number and address of the land plot in respect of which the relevant cadastral work is being carried out, cadastral numbers and addresses of land plots adjacent to it (in the absence of addresses, information about the location of the land plots is indicated) or the cadastral number of the cadastral quarter within which the said land plots are located ;
4) the procedure for familiarization with the draft boundary plan, the place or address where this draft can be familiarized from the date of delivery, sending or publication of the notice;
5) the place, date and time of the meeting to agree on the location of the boundaries;
6) the terms and postal address for the delivery or sending by interested persons of the requirements for the coordination of the location of the boundaries with the establishment of such boundaries on the ground and (or) in writing justified objections to the location of the boundaries of land plots after familiarization with the draft boundary plan.
10. A notice of a meeting to agree on the location of the boundaries must be delivered, sent or published no less than thirty days before the day of the meeting. In this case, the period specified in paragraph 6 of part 9 of this article may not be less than fifteen days from the date of receipt by the person concerned of the relevant notice. The approximate form of the notice is established by the body of legal regulation in the field of cadastral relations. An interested person who refuses to accept a notice of a meeting on the coordination of the location of the boundaries is considered to be duly notified of the holding of this meeting. When coordinating the location of the boundaries of land plots on an individual basis, the requirements of this article on the procedure for notifying interested parties do not apply.
11. When coordinating the location of the boundaries, the cadastral engineer must:
1) check the powers of interested persons or their representatives;
2) provide an opportunity to familiarize interested persons or their representatives with the relevant draft boundary plan and provide the necessary explanations regarding its content;
3) indicate to interested persons or their representatives the location of the boundaries of land plots on the ground to be agreed upon (in case of agreement on the location of the boundaries with their establishment on the ground).
12. When agreeing on the location of the boundaries, the interested persons or their representatives present cadastral engineer identity documents, documents confirming the powers of the representatives of the interested parties, as well as documents confirming the rights of the interested parties to the relevant land plots (except if information about the registered right of the interested person to the relevant land plot is contained in the Unified State Register of Real Estate).
For only 11,900 rubles (992 rubles per month!)
Full automation of accounting in SNT!
- 17895 views
Disable sidebar
SNT - popular modern structure, established for the management of the dacha economy and the solution of problems arising in this area. The law No. 66-FZ of April 15, 1998 regulates the work of the SNT. Accounting in SNT can be divided into:
1. Analytical maintenance of a card file of plots, acceptance of contributions, preparation of reports on debtors;
2. accounting for fixed assets, inventories, cash and settlement transactions, reporting to the Federal Tax Service, funds, statistics.
It is impossible to underestimate the importance of accounting in SNT today: this is an enterprise, and it is obliged to keep records of all aspects of activity.
Accounting in SNT: postings on targeted receipts
The SNT budget is formed by receipts from members of the partnership. These are the contributions:
- introductory;
- membership;
- target.
The movement of these funds is reflected in the account. 86 “Targeted Funding” using sub-accounts to separate the status of contributions. For settlements with gardeners, accounts of settlements with debtors / creditors are used (account 76). The basis for the functioning of SNT is an estimate of income and expenses, approved at a meeting of gardeners.
Proceeds are spent only on the purposes specified in the estimate. There is no standard form of estimates, therefore, the leadership of the SNT approves a convenient option for itself. The costs incurred are reflected in the accounts of production - 20, 26, but it is not forbidden to fix them in the debit account. 86 with the corresponding sub-account.
Example
A new member was admitted to the SNT "White Key" who acquired a plot (6 acres) and contributed:
Entrance fee 2000 rubles;
Membership fees - 1800 rubles. (200 rubles per hundred square meters);
Target - for the construction of a platform for a waste container - 100 rubles.
The SNT estimate approved the cost of repairing the water conduit (40 thousand rubles), the construction of the site (4 thousand rubles). Per month:
▪ Written off materials for the repair of the water pipeline - 15 thousand rubles;
▪ construction of the site is completed, documented by acts of completed work with confirmation of volumes, contractor's services paid - 4 thousand rubles;
▪ Salary for SNT employees – 16,000 rubles, deductions of 4,960 rubles were paid;
▪ purchased stationery for 350 rubles.
Accounting in SNT reflects operations:
Amount (rub.) |
Operation |
||
Monthly receipts |
|||
Cash contributions received |
|||
Entrance fee |
|||
Membership fee |
|||
Target contribution |
|||
Money deposited to the SNT account |
|||
Monthly expense |
|||
Received DS at the cash desk for the issuance of salary, payment for services, household needs |
|||
Materials for the repair of a water conduit |
|||
Staff salary |
|||
Contributions to funds |
|||
Purchased stationery |
|||
Site Installation Contractor Services |
Accounting in SNT: postings, features of OS accounting
A feature of accounting for fixed assets in horticulture is that the cost of an asset acquired for non-commercial use includes not only the costs incurred during the purchase, transportation, consultations, but also the amount of input VAT.
postings:
Investments from targeted funds are reflected in the account. 83, increasing additional capital. Accounting in SNT: postings:
Items used exclusively for non-commercial purposes and acquired from earmarked proceeds are not subject to revaluation or depreciation. It is calculated for the balance sheet (sch.010) at the end of the year.
Accounting in SNT: postings and accounting of results
At the end of the month, the accountant closes the account. 90 to profit account 99 (D / t 90 K / t 99), the balance of which is taken into account on account 84 “Retained earnings” (D / t 99 K / t 84). However, in SNT, any activity is carried out for the purposes determined by the charter. Therefore, there is no distribution of profit between the participants, and the amount is sent to the account. 86 from the debit account 84 (D / 84 K / t 86).
Accounting in SNT is not exempt from paying taxes, but the tax base does not include targeted funds allocated in accordance with the estimate for the implementation of statutory activities.
To view the photos 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 must click on the item of the Main Menu that interests you.
On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation".
Free link to new law for download (docx file format): FZ-217 dated July 29, 2017
The date of entry into force of the law is 01/01/2019. From the same date, FZ-66 of 04/15/98 becomes invalid.
The discussion of the law is open here:
(registration is required to make comments, suggestions, changes).
FZ-217 dated July 29, 2017 - Constantly supplemented, amended comments on the new federal law, taking into account the established practice.
This page of the site, as you may have guessed, is devoted to accounting in SNT (horticultural non-profit partnership). The relevance of the topic is due to the fact that in SNT accounting is practically conducted very badly, if at all, which in turn brings to life various kinds of fraud on the part of the chairman and accountant of the partnership. Moreover, often in SNT there are no literate people who understand accounting. In the materials below, you, as an SNT accountant, will not find a practical guide to accounting, but you will definitely know what to do, how to do it (subject to the advice of a competent specialist) and how not to do it. An accountant who does not know anything, but who is appointed to perform the duties of an accountant-cashier of the SNT (equal to the treasurer) will find answers to his questions, the audit commission will find out: what and how to check during an audit with an accountant. And an ordinary gardener will clearly know: what he pays, what he pays for, and where his hard-earned money goes. The material is quite voluminous, and therefore it is divided into several chapters by pages and is of interest to those who are really interested in the issue, and do not stupidly pay all kinds of fees without asking any questions. In preparing the pages, the book by M.A. Bulatova "Gardening partnerships: Accounting and taxes", in the part related specifically to accounting. The author's text has not changed. Some chapters have comments written by the site administrator.
ARCHIVE: The "Accounting" section was published on the site in 2010. During this time, many governing documents have become outdated or have been canceled. In this regard, the application of the provisions of this section requires caution and mandatory consultation of specialists for compliance with modern accounting legislation.
All pages of the section will be gradually reworked, about which site subscribers, as always, will learn from the newsletter.
Organization of accounting, taxes in SNT, guidance documents
The procedure for organizing and maintaining accounting in horticultural associations by individual normative document not regulated.
Letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 "On accounting and reporting by horticultural partnerships" clarified that horticultural partnerships are recommended to keep accounting in relation to the simple form of accounting developed for small businesses (book (magazine) of accounting business transactions according to the form No. K-1 or journal-order) given in the Instructions on accounting and reporting and the use of accounting registers for small businesses, approved by Order of the Ministry of Finance of Russia dated December 22, 1995 No. 131. Later these Instructions were canceled by the Order Ministry of Finance of Russia dated December 21, 1998 No. 64n. The same Order approved the forms of documents for keeping records, in particular, approved new form magazine No. K-1 (magazine-order).
Horticultural partnerships keep accounting in accordance with the unified methodological foundations and the rules established by the Accounting Regulations, as well as the accounting regulations governing the accounting of various accounting objects, the Chart of Accounts (Instructions for the use of the Chart of Accounts).
As necessary, the horticultural partnership may keep the following records:
- property book;
- book of cash and settlements;
- accounting book for products and materials;
- labor accounting book;
- journal of business transactions;
- statement of results of financial activity.
IN modern conditions horticultural associations are increasingly using not a journal, but an automated form of accounting. (You can find and download the program "1C: Accounting" on the Internet yourself, there are many offers).
- TARGET FINANCING IN THE GARDEN PARTNERSHIP
- Membership, entrance and target fees.
- Accounting for special purpose financing
- The procedure for spending special-purpose financing
- Other supply
- Documentation of expenses
- Relations with citizens who are not members of the garden partnership
- PROPERTY OF THE GARDENING ASSOCIATION
- Objects on the balance sheet of the gardening partnership
- Inventory of the property of a gardening partnership
- Depreciation of fixed assets
- Modernization, reconstruction and repair of fixed assets
- Use of property of a gardening partnership for statutory and commercial purposes
- Types of commercial activities in a gardening partnership
- Accounting for the income of a horticultural partnership from commercial activities
- Accounting for the expenses of a horticultural partnership in the course of commercial activities
- Accounting for operations for the sale of land plots
- CASH AND SETTLEMENT OPERATIONS IN SNT
- Bank operations in a gardening association
- Cash transactions in a gardening partnership
- Calculations with accountable persons
- TAXATION OF A GARDENING ASSOCIATION
- Land tax
- Property tax of legal entities
- water tax
- Personal property tax
- income tax
- Simplified taxation system
- On the taxation system for agricultural producers
- Fines and penalties
- Tax payment form
- REPORTING OF THE GARDENING PARTNERSHIP
- Financial statements
- Tax reporting
- CONTROL OVER THE FINANCIAL AND ECONOMIC ACTIVITIES OF THE GARDENING PARTNERSHIP
Audit in SNT, audit, thematic audit. Common Mistakes when conducting inspections and audits in SNT.
- LAWS OF THE RUSSIAN FEDERATION AND REGULATIONS GOVERNING THE FINANCIAL AND ECONOMIC ACTIVITIES OF GARDENING PARTNERSHIPS
Sample order on accounting policy: accounting policy for accounting purposes, accounting policy for taxation purposes, tasks for the accountant and control over execution.
- Law No. 7-FZ of January 12, 1996 "On non-profit organizations"
- Law No. 129-FZ of November 21, 1996 "On Accounting" instead of the outdated law of the State Duma, a new one was adopted:
Law No. 402-FZ of December 6, 2011 "On Accounting" (as amended on May 23, 2016) - PBU 9/99 - Accounting Regulation "Income of the organization" (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n)
- PBU 10/99 - Regulation on accounting "Expenses of the organization" (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n)
- RAS 6/01 - Accounting Regulation "Accounting for fixed assets" (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n)
- Regulation No. 2-P on non-cash payments in the Russian Federation (approved by the Bank of Russia on October 3, 2002)
- Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n "On approval of the Regulation on accounting and financial statements in the Russian Federation" instead of the obsolete order, a new order came into force:
Order of the Ministry of Finance of the Russian Federation of October 6, 2008 N 106n "On approval of accounting regulations" (as amended on April 6, 2015) - The procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors Central Bank Russia dated September 22, 1993 No. 40) instead of the outdated instruction, a new one was adopted:
Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions individual entrepreneurs and small businesses"
Members of SNT often turn to Taxcon with requests to clarify the procedure for accounting for funds in garden non-profit partnerships. Most often, the reason for such appeals is the dissatisfaction of citizens with how the leadership of the SNT spends their money. When analyzing the documents presented by members of the SNT, egregious violations are established financial discipline, abuse and theft. Very often, even if the administration of the SNT spent the money of citizens in accordance with the goals and objectives of the SNT, it could not provide any documentary evidence of this.
This article is explanatory in nature and is intended for the attention of gardeners and SNT management.
Legal status Horticultural, horticultural and dacha non-profit associations are regulated by Federal Law No. 66-FZ of April 15, 1998 "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Law No. 66-FZ). In accordance with paragraph 1 of Art. 4 of Law N 66-FZ, horticultural, horticultural or dacha non-profit associations can be created by citizens in the form of a non-profit partnership, consumer cooperative or non-profit partnership. Any of the above associations is legal entity under the laws of the Russian Federation, therefore, in matters of financial discipline and documentation business transactions must comply with the legislation on accounting.
Horticultural partnerships maintain accounting records in accordance with the unified methodological framework and rules established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting", Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 03/30/2001 N 26n, as well as the accounting regulations governing the accounting for various accounting objects, the Chart of Accounts economic activity organizations and the Instructions for its use, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Accounting is kept on the basis of primary accounting documents. Let's consider this question in more detail.
Extract from the Federal Law of November 21, 1996 N 129-FZ "On Accounting":
Article 9. Primary accounting documents
1. All business transactions conducted by the organization must be documented supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.
2. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following mandatory details:
A) the name of the document;
B) date of preparation of the document;
C) the name of the organization on behalf of which the document is drawn up;
E) measuring instruments of economic transactions in physical and monetary terms;
E) the names of the positions of persons responsible for the business transaction and the correctness of its execution;
G) personal signatures of the said persons.
Extract from the Regulations on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 26, 1994 N 170:
Primary documents must contain the following mandatory details: name of the document (form); form code; date of compilation; the content of the business transaction; business transaction meters (in physical and monetary terms); the names of the positions of persons responsible for the performance of the business transaction and the correctness of its execution, personal signatures and their transcripts, as well as the seal and stamp of the organization. IN necessary cases additional details may be included in primary documents.
When drawing up primary documents, one should pay attention to the indisputable fact that errors, inaccuracies and violations in the execution of primary documents lead to incorrect reflection of business transactions in accounting. Recall that in the absence of at least one mandatory props, primary document considered invalid. It cannot be accepted for accounting and entered into accounting registers. Accounting results obtained from invalid and untimely drawn up primary accounting documents cannot be recognized as reliable.
Most often, SNT members make their contributions in cash. How should these transactions be processed?
To answer this question, it is necessary to proceed from the norms and rules established by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved on 12/11/2011 No. 373-P). According to the specified Regulation (Chapter 3, Clause 3.1), there is no other way of accepting cash, except for incoming cash orders. Note that various kinds of statements for receiving cash, receipts in the membership books of gardeners do not replace a cash receipt order.
Receipts cash orders and receipts for them, as well as expenditure cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, calculating). Erasures, blots or corrections in these documents are not allowed.
In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed.
Receipt and issuance of money on cash orders can be made only on the day they are drawn up. Receipt and expenditure cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year). All cash receipts and disbursements of the enterprise are recorded in the cash book.
For cash receipts, cash receipts had to be issued for each member of the SNT.
The costs of SNT are carried out at the expense of funds contributed by its members for specific purposes (targeted funding). In case of non-use (incomplete use) of funds received for certain purposes, SNT has the right (including) to return to its members the funds received for these purposes (in full or in part).
In a horticultural, horticultural or dacha non-commercial partnership, common-use property acquired or created by such a partnership at the expense of earmarked contributions is the joint property of its members. Common property acquired or created at the expense of a special fund shall be the property of such a partnership as a legal entity.
A special fund is created by the decision of the general meeting of a horticultural, horticultural or country non-profit partnership and consists of introductory and membership dues members of such a partnership, income from its economic activities, as well as funds provided in order to support state authorities and local governments, and other income. The funds of the special fund are spent in accordance with the charter.
Common property in accordance with Art. 1 of Law N 66-FZ is property intended to provide, within the territory of a horticultural, gardening or dacha non-profit association, the needs of members of such a non-profit association in the passage, travel, water supply and sanitation, electricity, gas supply, heat supply, security, recreation and other needs. These include land plots, roads, water towers, common gates and fences, boiler houses, children's and sports grounds, garbage collection sites, fire protection facilities, etc.