An example of a speech by an accountant Accounting in ST
SNT is a popular modern structure established to conduct a summer house and solve problems arising in this area. The Law No. 66-FZ of 04.15.1998 regulates the work of SNT. Accounting in SNT can be divided into:
1. Analytical management of the file cabinets of sites, acceptance of contributions, preparation of reports on debtors;
2. accounting of fixed assets, inventories, monetary and settlement transactions, submission of reports to the IFTS, funds, statistics.
It is impossible to underestimate the importance of accounting in SNT: it is an enterprise, and it is obliged to keep records of all aspects of activity.
SNT Accounting: Posting on Targeted Income
The budget of SNT is formed by the income from the members of the partnership. These are the contributions:
- introductory;
- membership;
- target.
The movement of these funds is reflected in the account. 86 “Target financing” using sub-accounts to separate the status of contributions. For settlements with gardeners, settlement accounts with debtors / creditors are used (c. 76). The basis for the functioning of SNT is the estimate of income and expenses, approved at a meeting of gardeners.
Revenues are spent only for the purposes specified in the estimate. There is no standard form of estimate, therefore, the SNT leadership approves a convenient option for itself. The costs incurred are reflected in the production accounts - 20, 26, but it is not forbidden to record them in the debit account. 86 with the corresponding subaccount.
Example
In SNT "Bely Klyuch" a new member is accepted, having acquired a plot (6 acres) and contributed:
Entrance fee 2000 rubles .;
Membership fees - 1800 rubles. (200 rubles per one hundred square meters);
Target - for the construction of a site for a garbage container - 100 rubles.
The estimate of SNT approved the costs of repairing the water conduit (40 tons of rubles), the construction of the site (4 tons of rubles). Per month:
▪ materials for repair of the water main were written off - 15 tons;
▪ the construction of the site is completed, executed by acts of work with confirmation of volumes, the services of the contractor are paid - 4 tons;
▪ salary to SNT employees - 16,000 rubles, deductions of 4960 rubles paid;
▪ Stationery for 350 rubles purchased.
Accounting in SNT reflects operations:
Amount (RUB) |
Operation |
||
Monthly Income |
|||
Capitalized contributions to the cashier |
|||
Entrance fee |
|||
Membership fee |
|||
Earmarked contribution |
|||
Money deposited to the SNT account |
|||
Monthly expense |
|||
Received DS at the cash desk for issuing a salary, payment for services, household needs |
|||
Materials for the repair of the water main |
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Staff salary |
|||
Fund deductions |
|||
Stationery purchased |
|||
Site installation contractor services |
Accounting in SNT: postings, accounting features of the OS
A feature of accounting for fixed assets in gardening is that the cost of an asset purchased 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 earmarked funds are reflected in the account. 83, increasing surplus capital. Accounting in SNT: postings:
For objects used exclusively for non-commercial purposes and acquired from earmarked income, revaluation is not carried out and depreciation is not charged. It is calculated off the balance sheet (sc. 010) at the end of the year.
Accounting in SNT: Postings and Profitability Analysis
At the end of the month, the accountant closes the account. 90 to the profit account 99 (D / t 90 K / t 99), the balance of which is recorded on account 84 “Retained earnings” (D / t99 K / t 84). However, in SNT, any activity is carried out for the purposes specified by the charter. Therefore, the distribution of profit between the participants does not occur, and the amount is sent to the account. 86 from the debit, score 84 (D / 84 K / t 86).
Accounting in the SNT is not exempt from taxes, but the tax base does not include earmarked funds allocated in accordance with the estimate for the implementation of statutory activities.
The document is necessary for the preparation of internal reporting, determining the balance and movement of accounts. Consider the features of accounting journal. Regulation Description Form used No. K-1 Procedure for filling out a record Chronological Grounds for making an entry Documents of primary accounting Contents Brief description of the operation Procedure for recording amounts Made on debit and credit of an account Removing balance According to the results of the month and for each account It is convenient to keep records in the accounting journal to obtain accurate indicators allowing reporting on the revenue and expenditure parts of the estimate. Accounting for utility bills in a practical example The partnership estimates do not separately reflect utility bills, which must be taken into account. The main type of utility service received by SNT is electricity supply, which is supplied on the basis of an agreement with a resource supply company.
Legal forum for landowners and gardeners
Attention
General Provisions 1.1. These requirements for the cashier-accountant (hereinafter the Requirements) determine the functional duties, rights and responsibilities of the accountant of the Horticultural Non-Profit Partnership "Spring" (hereinafter referred to as SNT) .1.2. The SNT Cashier-Accountant shall be appointed by order of the Chairman of the SNT Board with the consent of the candidate. 1.3.
The Cashier-Accountant reports directly to the Chairman of the SNT Board, the SNT Board and the General Meeting (Meeting of Commissioners) .1.4. During the absence of the Cashier-Accountant, his duties are performed by the Chairman of the SNT Board or a person appointed by order of the Chairman of the SNT Board, who acquires the relevant rights and is responsible for the performance of his duties. 1.5.
Spk "morning" Dmitrovsky district
Typical errors during inspections and audits in SNT.
- ACCOUNTING POLICY OF A GARDEN-HOUSE PARTNERSHIP Sample order on accounting policy: accounting policy for accounting purposes, accounting policy for tax purposes, tasks for an accountant and control over execution.
- LAWS OF THE RUSSIAN FEDERATION AND REGULATIONS REGULATING FINANCIAL AND ECONOMIC ACTIVITIES OF GARDEN AND PARTNERSHIPS
- Law No. 7-FZ of January 12, 1996 on Nonprofit Organizations
- Law No. 129-ФЗ dated November 21, 1996 “On Accounting”, instead of the outdated law of the State Duma, adopted a new one: Law No. 402-ФЗ dated December 6, 2011 “On Accounting” (as amended on May 23, 2016)
- PBU 9/99 - Accounting Regulation “Income of an Organization” (approved by Order of the Ministry of Finance of Russia of May 6, 1999 No. 32n)
- PBU 10/99 - Regulation on accounting "expenses of the organization" (approved.
The job description of the cashier-accountant STT "spring"
Important
A FFP (receipt cash order) is mandatory issued to the document with its subsequent reflection in the cash book. Income accounting accounts The working chart of accounts used by the partnership is approved in the appendix to the accounting policy.
The accounting of receipts is carried out using account 86 “Target financing” and sub-accounts opened for analytical accounting. To the account open:
- 86/1 to account for the funds of the entrance fee allocated for documentation.
- 86/2 to account for membership fees used to cover recurring expenses.
- 86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of fixed assets.
Consider an example with a typical situation of accounting in SNT “Plot”.
The general meeting of the partnership established the need for the construction of the road. The contribution of each person amounted to 1,500 rubles.
Duties of the chairman of the STT, or is it difficult to be the main among gardeners
Info
An accountant who does not know anything, but who is appointed to perform the duties of the SNT accountant-cashier (as well as the treasurer) will find answers to his questions, the audit commission will find out what and how to check with the accountant during the audit. And the ordinary gardener will clearly know: what he pays for, what he pays for, and where his hard-earned money goes.
The material is quite voluminous, and therefore it is divided into several chapters over the pages and is of interest to those who are really interested in the issue, and not stupidly pay all kinds of contributions without asking any questions. In preparing the pages, M.A.
Bulatova "Gardening Partnerships: Accounting and Taxes", in part regarding accounting. The text of the author has not changed. Some chapters have comments written by the site administrator.
Accounting rules in STT (nuances)
In the case of the use of SNT property by third parties, a right to use agreement is concluded with them for a fee, the amount of which corresponds to the cost established for members. Blitz answers to common questions Consider the answers to a number of practical questions about the activities of SNT. Question number 1. How are membership dues determined and accounted for in the absence of an estimate? The amount of contributions shall be established by the general meeting of members and may be adopted without approval of estimates. To record revenues and expenses, a transaction log is created that allows you to determine the distribution of amounts by cost accounts.
Question number 2. What confirms the fact of payment of contributions, if the reception is carried out according to the statement? SNT can take the form at the general meeting of the partnership. In most associations draw up membership books, where the entry on the payment of the contribution is made.
Question number 3.
Features of accounting and taxation of horticultural partnerships
- home
- Basic accounting concepts
Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the legislation established for all enterprises. The workflow is aimed at processing operations that serve the needs of the organization. Entrepreneurial activity is allowed only to achieve the goals specified in the constituent documents. In the article we will consider how accounting is carried out in SNT.
The association was created to meet current needs and solve socio-economic problems. The members of the partnership are not liable for the obligations of SNT, and the association is not liable for the debts of the participants. Similarly, with enterprises of other forms, the conduct of business should be taken into account and formalized according to the terms of accounting and tax accounting.
SNT is a full-fledged legal entity with the Charter that determines the conduct of business.
How to maintain accounting in land, electricity and property?
Cost accounting for electricity is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or surnames in correspondence with settlement accounts. Consider examples of postings when receiving electricity bills and paying them from a service provider. An invoice for the amount of 850 rubles was issued to SNT Ogorodnik from OJSC Energosbyt in June 2016. The chairman of the partnership agreed with the act on energy, about which he made an entry in the copy of the service provider. In the registration of SNT "Gardener" the following entries are made:
- Dt 26 Kt60– 850 rubles - the amount of SNT expenses for electricity under the act was accrued;
- Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
- Dt 86 / 2Kt 26 - 850 rubles –– expenses are covered by earmarked revenues.
The debt for the supply of electricity SNT "Ogorodnik" repaid.
The property is the property of all participants. At the disposal of persons are:
- Public roads located on the territory of SNT.
- Communications designed for the operation of utility networks.
- Areas for parking or placing containers for garbage collection.
- General facilities, gates, fences.
The registration of property created at the expense of the members of the partnership is made on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property of a legal entity executed in the form of SNT.
The right to dispose of property with the restriction of transactions must be approved in the Charter of the partnership. Partnership members have the right to dispose of property under common rights.
Responsibilities and activities of an accountant in horticultural partnerships
Are the revenues from SNT members to cover the payment for electricity and land tax the partnership income? No, they are not. Amounts are paid as part of membership dues, which should be indicated in the Charter of the partnership. Question number 4. How are SNT expenses covered when the excess exceeds the income established by the annual estimate? The size of the targeted income of the partnership members depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the SNT and review the amount of contributions fixed for the year. Rate the quality of the article.
Read the article: → an overview of the simplified tax system. Use of the simplified tax system in accounting The limit value of the average number in the enterprises of the simplified tax system should not exceed 100 people. It is not allowed to change the tax object of the simplified tax system or the system during the year.
In SNT, the most convenient for accounting object is the “income” form. Accounting for expenditure indicators by articles is made in the journal of operations.
When conducting the simplified tax system, the partnership shall pay:
- Single tax calculated in the course of business.
- Insurance contributions accrued to the PFR and the FSS for payments made to the manager, accountant, security guards and other employees receiving wages.
- Personal income tax paid by a tax agent.
- Land tax, the amount of which is paid from contributions of members.
For taxes paid, SNT submits declarations and settlements to the IFTS and funds.
Independently make decisions within their competence and organize their implementation by subordinate employees. 3.5. Require the management of the organization to assist in the performance of their professional duties and the exercise of rights. 3.6. Receive information and documents necessary for the performance of their duties. 3.7. To get acquainted with draft decisions of the organization’s management regarding its activities. 3.8. Improve your professional qualifications 3.9. Sign and endorse documents within their competence. 3.10. [Other rights provided for by the labor legislation of the Russian Federation]. 4. Responsibility The accountant of a horticultural non-profit partnership is responsible: 4.1.
Accounting automation program Info-Accountant allows
- Fully automate accounting and tax accounting in horticultural partnerships using the simplified tax system (USS) and the general taxation system (general taxation regime).
- Accrue 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);
- Take into account membership and earmarked contributions, debts, income and expenses in the framework of the charter activities of a horticultural partnership.
- Make settlements with suppliers and contractors on accepted work and services received.
- Take into account the receipt and disposal of materials, special equipment, inventory (MOT, inventory, etc.).
- Take into account fixed assets (OS) of a horticultural partnership (depreciation, modernization, reconstruction, repair, etc.).
- Automate all calculations for the remuneration of the administration and employees of the horticultural partnership according to the concluded agreements.
Benefits of SNT Accounting Program
- Easy to learn
- Convenience in work
- Great functionality
- Automatic program update via the Internet
- Tax regimes of the simplified tax system and the tax payroll
- Reasonable cost
- Minimum maintenance costs
- Accounting for all the features of SNT accounting
- The development of the SNT Info-Accountant program is led by an experienced SNT Complex accountant (Mosk.obl.),
thoroughly knows all the subtleties and features of accounting in SNT - The development company has 27 years of experience in accounting automation
- The design 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
At the Info-Accountant program, SNT are successfully kept records
SNT Aleko | SNT Alley | SNT Andreevskoe | SNT Antenna |
SNT Antsiferovo | SNT Arbat | SNT Astra | SNT Aelita |
SNT Aeroflot | SNT Beloborodovo | SNT Belyaevo | SNT Birch (2 SNT) |
SNT Birch | SNT Bon | SNT Bulatnikovo | SNT BASED |
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 Sunrise | SNT Golitsyno | SNT Golovkovo | SNT Gorki |
SNT Goryachkinets | SNT Ridge | SNT Gum | SNT Denisovka |
SNT Good | SNT Doibica | SNT Valley | SNT House Builder |
SNT Friendship (4 SNT) | SNT Dubki | SNT Dubrava | SNT Dyakonovo |
SNT Reserve | SNT Dawn (3 SNT) | SNT Star | SNT Health |
SNT Zelenogradsk | SNT Ivushka | SNT Toy | SNT Izmailovo |
SNT Ilyinskaya Polyana | SNT Irkutyanin | SNT Source | 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 Forester | SNT Forest | SNT Lemon | SNT Sticky |
SNT Locomotive | SNT Lugovina | SNT Mamonovo | SNT Trowel |
SNT Dipper | SNT Metallurg | SNT Mirage | SNT Mirnoe |
SNT Mozhaisk | SNT Moskabel | SNT Highlands | SNT Hope |
SNT Science | SNT Housewarming | SNT Nudol | SNT Spark (2 SNT) |
SNT Okolitsa | SNT Orekhovo | SNT Orbit | SNT Sandy |
SNT Petrovskoe | SNT Pluto | SNT Victory | SNT Hem |
SNT Bearing | SNT Floodplain | SNT Flight | SNT Polesie |
SNT Polyana (4 SNT) | SNT Glade | SNT mailer | SNT Education |
SNT The path to gardening | SNT Rainbow (3 SNT) | SNT Reiki | SNT expanse |
SNT Dawn (2 SNT) | SNT Springs | SNT Rodnichki | SNT Dewdrop |
SNT Brook | SNT Rybnik | SNT Saburovo | SNT Saturn |
SNT Light | SNT Signalman | SNT Family | SNT Sestrorechye |
SNT Scala | SNT Snow Valley | SNT Juice | SNT Falcon |
SNT Sokolovo | SNT Solnechnaya Polyana | SNT Sun | SNT Pine |
SNT Builder | SNT Theater | SNT textile worker | SNT Temp |
SNT Teplovik | SNT Teremok | SNT Peatlands | SNT Tractor Garden |
SNT Uralmashevets | SNT Success | SNT Torch | SNT Ferrosad |
SNT Firsanovsky | SNT Chemist | SNT Hlynovo | SNT Khovrino-1 |
SNT Tsarevo | SNT Central | SNT Chapaivets | SNT Chernobyl |
SNT Shiltsy | SNT Enthusiast | SNT Jubilee | SNT Southern (2 SNT) |
SNT Jupiter | SNT Amber | SNT Yakhroma | and many - many others ... |
Join now!
Listen to the story about Info-Accountant 8 for SNT
* If your city is not yet covered by our dealer network, call the central office in Moscow. They will remotely demonstrate all the features of the program, help you choose the configuration you need, remotely install and configure the program.
Read more about the info accountant for horticultural partnerships
This universal accounting program was created by the company's specialists. Info accountanthaving 27 years of successful experience in automation of accounting, tax, management, personnel accounting in organizations of all legal forms.
Management Accounting and Reporting
Settlements with owners and internal reporting
Management Accounting - this:
- harmonious system of planning expenditure and income indicators;
- attraction, distribution and expenditure 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 8intended for accounting in SNT,taking into account the wishes and requirements of our many users - accountants SNT.
Maintaining a register of members of SNT (ONT)
The register of partnership members is created and maintained by the chairman of the partnership or other authorized member of the partnership board (Article 15 217-FZ).
The register is created no later than one month from the date of state registration of the 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 inform the chairman of the partnership or other authorized member of the board of the partnership in time about the change of 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 the owners or rightholders of garden or garden land plots that are not members of the partnership, without participating in the partnership.
Information on persons who are not members of the partnership may be entered in a separate section of the register of members of the partnership with the consent of such persons.
The Register of Partnership Members contains:
- surname, name, patronymic (last - if any) of the applicant;
- address of the applicant's place of residence;
- the mailing address at which the applicant can receive mail messages, except if such messages can be received at the address of the place of residence;
- email address at which the applicant can receive electronic messages (if any);
- cadastral (conditional) number of the land plot, the copyright holder of which is a member of the partnership.
If the garden or garden land plots owned by the state or the municipality and located within the boundaries of the territory of horticulture or horticulture are owned by citizens on the basis of inheritable lifetime possession or permanent (unlimited) use, or these land plots are granted to citizens for rent, the right to participate in the partnership is exercised by the data landowners, land users and tenants of land plots.
For such citizens to acquire membership in a partnership, the adoption of any decisions of state authorities or local authorities is not required.
Processing of personal data necessary for maintaining the register of partnership members in the program Info accountant carried out in accordance with the current Federal law, incl. personal data law:
Income and expense calculations
in accordance with the estimate of the partnership
Internal reports, registries, vaults, cards ...
- Contribution Journal.
- Maintaining site cards.
- Land balances for contributions and services provided
- Register maintenance:
- payment arrears;
- plots and their owners
- Calculation of land tax:
- for non-privatized sites;
- for common land (PDO).
- Automatic generation of reporting documents in generally accepted forms for internal purposes and established for submission to the tax authorities (including the declaration of land tax and personal income tax), as well as to extrabudgetary funds and other addresses.
Horticulture Estimates
Note:
The accounting program presents estimates, the form and content of which are developed in accordance with the recommendations of specialists from the Moscow and regional unions of gardeners. Using them, you will not make mistakes that may entail 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, journals, 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 to know the great features of the program and be able to use them correctly.
Info Account Manager 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 Guidebook, you can easily understand how and in what sequence you should perform this or that operation.
This enables users, even completely unfamiliar with the accounting program. Info accountant, confidently apply it.
You can easily find the guide in the section Horticultural Partnerships Info-Accountant programs.
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 program 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 center - data center
Transferring the Info-Accountant program from your computer to the cloud (that is, to the data center - the data center) eliminates the need to monitor the safety of your data by transferring this function to data center specialists, thereby increasing the level of security and reliability of storing your data.
All computing processes take place on a server in the cloud, in fact, all user data is also located there.
Remote servers are located in a reliable guarded data center (data processing center - data center) with a multi-level security system. All information is safe and available only to the user.
Access via Remote Desktop (RDP) works over the Internet using a virtual desktop. A shortcut for connecting to the virtual desktop is placed on the user computer.
You can work with a mobile device running Windows, Android or iOS to remotely connect to a server in the cloud.
Installation of the accounting program Info-Accountant for SNT
Users can easily install the Info-Accountant accounting program on their own, without resorting to specialists.
The user chooses the version: USN or ORN
The program is ready to work immediately after installation on the user's computer. You can begin to use it.
After installing the Info-Accountant for SNT program, you can immediately get to work. You only need to enter data on 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
Before the practical application of the Info-Accountant for SNT program, it is necessary:
After completing the settings, you can calculate the amount 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 applicable federal and regional legislation. And this is not easy, since the legislation in the field of SNT, as well as accounting taxation, changes very often.
Changes are released regularly and are automatically installed on your computer. This requires only an Internet connection.
For example, based on the wishes and comments of SNT accountants, only in November 2019, more than 50 improvements and improvements were made to the Info-Accountant program in the SNT section.
Info Accountant Program for SNT
Specialized version of the program Info Accountant for SNT popular program Info accountant Designed to automate settlements with garden owners and is used with all versions of the program. Info Accountant 8.8 (ORN, STS, NPO). The program allows you to conduct comprehensive accounting in gardening partnerships.
Current program Info Accountant 8.8 is one of the most popular accounting software. Thanks to the version for SNT The program was highly praised by the accountants of thousands of SNT gardening associations.
The Info-Accountant program is focused on gardening partnerships and country cooperatives. In these partnerships, often, there are no automation programs and accounting systems at all. Therefore, there are problems with the identification and accounting of defaulters, and as a result, a lack of funds for the development of the partnership infrastructure.
Using the program Info Accountant for SNT You can automate the accounting in any garden partnership. Understand where the greatest losses occur, calculate the malicious defaulters and make them pay using legal actions: sending periodic notifications, acts and instructions. Ultimately, create an orderly and automated system for receiving payments and accounting costs.
Application of an automated reading system for metering electricity, water and gas in a program Info Accountant for SNT allows you to completely exclude cases of theft of these resources by unscrupulous members of the partnership. Program Automation Info accountant accounting systems of material values \u200b\u200bin SNT and resource consumption will help facilitate the solution of major problems.
The program has an intuitive interface. There is a convenient hint system for you, which you can always easily contact. The program was created to make it convenient and easy for you to work in it.
You do not need to go to expensive courses to master the program. You can start working on it yourself. In addition, our experts will help you import the database from other programs, from various electronic media, as well as make pre-settings for the specifics of your organization.
It is more convenient for you to purchase the Info-Accountant program:
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Consideration of all requirements of the legislation:
The specialized version of the accounting program "Info-Accountant for SNT" takes into account all the requirements of the new Federal Law of 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-ФЗ "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, Federal Law No. 66-FZ of April 15, 1998 "On Horticultural, Vegetable Gardening and Country Non-Profit Associations of Citizens" ceased to be in force.
On land tax, all horticultural partnerships report in the form approved by order of the Federal Tax Service of Russia dated 10.05.2017 N MMV-7-21 / [email protected] The same order establishes the procedure for filling out a land tax declaration and the format for submitting it in electronic form.
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 positive practice in protecting their interests in all instances, including in courts.
The 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 642н “On Amending the Normative Legal Acts of the Ministry of Labor and Social Protection of the Russian Federation in Connection with the Adoption of the Federal Law of May 1, 2016 No. 136 No. N 136-ФЗ“ On Amending Article 11 of the Federal Law "On Individual (Personified) Accounting in the Compulsory Pension Insurance System and the Federal Law" On Special Assessment of Working Conditions "(Registered in the Ministry of Justice of the Russian Federation on 06.02.2017 No. 45539)"
To the attention of the chairmen of SNT, ONT, GSK!
On December 6, 2019, the State Duma adopted on first reading Bill No. 757296-7 on extending the effect of the Federal Law of December 23, 2003 No. 177-ФЗ “On Insurance of Individuals' Deposits with Banks of the Russian Federation” to non-profit organizations operating in one of the following organizational -legal forms:
- SNT - horticultural non-profit partnerships;
- ONT - gardening non-profit partnerships;
- GSK - garage and garage building cooperatives;
For individuals, in some cases, upon the occurrence of an insured event, the insurance indemnity increases up to 10 million rubles
A new chapter 2.1 has been introduced:
Chapter 2.1. Features of insurance of certain types of deposits. The procedure and conditions for the payment of compensation for deposits in the presence of special circumstances
The Info-Accountant program has a report - table 5 to report 4-FSS:
“Information on the results of a special assessment of working conditions (the results of certification of workplaces on working conditions) and the mandatory preliminary and periodic medical examinations of employees at the beginning of the year.”
Responsibility of the debtor to pay contributions to SNT
Civil Code of the Russian Federation Article 395. Responsibility for failure to fulfill a monetary obligation
1. In cases of unlawful deduction of funds, evasion of their return, other delay in their payment, interest on the amount of the debt shall be payable. The amount of interest is determined by the Bank of Russia key rate that was in effect in the relevant periods. These rules apply, unless otherwise specified by law or contract.
2. If the losses incurred by the creditor in the unlawful use of his money exceed the amount of interest due to him on the basis of paragraph 1 of this article, he has the right to demand compensation from the debtor for the loss in part that exceeds this amount.
3. Interest on the use of other people's funds shall be charged on the day the amount of these funds is paid to the creditor, if a shorter period is not established for the calculation of interest by law, other legal acts or an agreement.
4. In the event that by agreement of the parties a penalty has been provided for non-fulfillment or improper performance of a monetary obligation, the interest provided for in this article shall not be recoverable, unless otherwise provided by law or contract.
5. The calculation of interest on interest (compound interest) is not allowed, unless otherwise provided by law. For obligations performed by the parties in carrying out business activities, the use of 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 violation of the obligation, the court at the request of the debtor has the right to reduce the interest stipulated by the contract, but not less than to the amount determined on the basis of the rate specified in paragraph 1 of this article.
Administrative Code of the Russian Federation Article 7.1. Unauthorized occupation of the 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 rights to the specified land plot provided for by the legislation of the Russian Federation, shall entail the imposition of an administrative fine, if the cadastral value of the land plot is determined, for citizens in the amount of 1 up to 1.5 percent of the cadastral value of the land, but not less than five thousand rubles; for officials - from 1.5 to 2 percent of the cadastral value of the land, 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; for officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.
Notes:
1. For administrative offenses provided for in this article, persons engaged in entrepreneurial activity without forming a legal entity shall bear administrative responsibility as legal entities.
2. In case of unauthorized occupation of a part of the land plot, an administrative fine calculated from the cadastral value of the land plot shall be calculated in proportion to the area of \u200b\u200bthe unauthorized part of the land plot.
Federal Law of July 13, 2015 No. 218-ФЗ (as amended on August 3, 2018) “On State Registration of Rights to Real Estate” (with amendments and additions that entered into force on October 1, 2018)
Article 1. The subject of regulation of this Federal Law. Key Points
1. This Federal Law regulates 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 to state registration in accordance with the legislation of the Russian Federation, state cadastral registration of real estate subject to such accounting in accordance with this Federal the law, as well as the maintenance of the Unified State Register of Real Estate and the provision provided for by this Federal ln law, the information contained in the Unified State Register of Real Estate.
2. The Unified State Register of Real Estate is a set of reliable, systematized information about real estate recorded in accordance with this Federal Law, about registered rights to such real estate, the grounds for their occurrence, copyright holders, as well as other information established in accordance with this Federal Law.
3. State registration of rights to real estate is a legal act of recognition and confirmation of the occurrence, amendment, 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 a record of the right to real estate in the Unified State Register of Real Estate, information about which is entered in the Unified State Register of Real Estate
5. State registration of law in the Unified State Register of Real Estate is the only evidence of the existence of registered law. 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 property rights to real estate and transactions with it are subject to state registration in accordance with Articles 130, 131, 132, 133.1 and 164 of the Civil Code of the Russian Federation. In cases established by federal law, state registration is subject to, including on the basis of an agreement, either an act of a state authority or an act of a local government, restriction of rights and encumbrance of real estate, in particular, easement, mortgage, trust management, lease, rent living quarters.
7. State cadastral registration of real estate - entry into the Unified State Register of Real Estate of information on land, buildings, structures, premises, parking lots, objects under construction, about unified real estate complexes, and in cases established by federal law, and about other objects that are firmly connected with the land, that is, the movement of which without disproportionate damage to their purpose is impossible (hereinafter also referred to as real estate objects), which confirm the existence of such an object imosti with characteristics to define it as an individual-specific things, or confirm the termination of its existence, as well as other stipulated by the present Federal Law the information on real property (hereinafter - the state cadastral registration).
8. The provisions of this Federal Law shall not apply to state registration and state registration of rights to aircraft and sea vessels, inland navigation vessels, subsoil plots.
Federal Law of July 24, 2007 No. 221-FZ (as amended on August 3, 2018) “On Cadastral Activities”
Article 39. Procedure for coordinating the location of land boundaries
1. The location of the boundaries of land plots shall be subject to mandatory agreement in the manner established by this Federal Law (hereinafter referred to as the location of borders) with the persons specified in Part 3 of this Article (hereinafter referred to as interested parties) if, as a result of cadastral work, the location of the boundaries of the land has been specified plot, in relation to which the corresponding cadastral work was carried out, or the location of the borders of adjacent land plots, information about which was entered into the Unified State vein registry of real estate.
2. The subject of coordination with the interested person specified in part 1 of this article when performing cadastral works is the determination of the location of the border of such a land plot, which at the same time is the border of another land plot belonging to this interested person. An interested person shall not have the right to object to the location of parts of the borders that are not simultaneously parts of the borders of his land plot, or to coordinate the location of the borders on a reimbursable basis.
3. Coordination of the location of the borders shall be carried out with persons who have adjacent land plots on the right:
1) ownership (with the exception of cases when such adjacent land plots that are in state or municipal ownership have been granted to citizens for lifetime inheritable possession, permanent (unlimited) use, or to legal entities that are not state or municipal institutions or treasury enterprises, in permanent ( unlimited) use);
2) lifetime inheritable possession;
3) permanent (unlimited) use (with the exception of cases where such adjacent land plots are provided to state or municipal institutions, state enterprises, state authorities or local authorities for permanent (unlimited) use);
4) leases (if such adjacent land plots are in state or municipal ownership and the corresponding lease agreement is concluded for a period of more than five years).
4. On behalf of the persons specified in part 3 of this article, their representatives are entitled to participate in the coordination of the location of the borders, acting by virtue of powers based on a notarized power of attorney, an indication of federal law or an act of an authorized state body or local government. At the same time, a representative of the owners of the premises in the apartment building entitled to such approval by the decision of the general meeting of the said owners (if the corresponding adjacent land plot is part of the common property of the said owners) may also participate in the coordination of the location of the property on behalf of the owners, the representative owners of shares in the common ownership of a land plot from agricultural land - re by the general meeting of owners of such shares (if the corresponding adjacent land plot is part of agricultural land and owned by more than five persons), the representative of a gardening or gardening non-profit partnership - by decision of the general meeting of members of a gardening or gardening non-profit partnership (if the corresponding adjacent land located within the boundaries of the territory of citizens conducting gardening or horticulture for their own needs and S THE public partnership property).
A representative of this body authorized to do so 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 in the coordination of the location of borders on behalf of a state authority or local government. Notarization of this power of attorney is not required.
4.1. In cases provided for by federal law, the State Company Russian Highways has the right to participate in the coordination of the location of the boundaries of land plots intended for placement of public roads of federal significance.
4.2. The boundaries of land plots formed upon the gratuitous transfer of military real property from federal property to the ownership of a constituent entity of the Russian Federation or municipal property shall be subject to agreement with the authorized executive body of the constituent entity of the Russian Federation or the local government body of the municipality, into whose ownership the specified property is subject to surrender. The boundaries of land plots are considered agreed upon if there is a letter from the executive authority of the constituent entity of the Russian Federation or local government on their coordination with the application of the agreed draft boundaries of the land plot.
5. Coordination of the location of borders is carried out at the choice of the customer of cadastral works with the establishment of the boundaries of land on the ground or without establishing the boundaries of land on the ground.
The interested person has the right to demand coordination of the location of the borders 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 cases provided for in paragraph 6 of this article.
6. Coordination of the location of borders shall be carried out without establishing them on the ground, regardless of the requirements of interested parties, if:
1) land plots, the location of the borders of which is agreed upon, are forest plots, land plots in the composition of lands of specially protected natural territories and objects or in the composition 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 boundaries of land plots to be agreed upon is determined by indicating natural objects or objects of artificial origin or their external borders, the details of which are contained in the Unified State Register of Real Estate, which makes it possible to determine the location of boundaries of such land plots to be agreed upon;
3) the location of the boundaries of the land plots to be agreed upon is determined by the location on one of such land plots of the linear object and the norms for the allocation of land 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 individually negotiating with the interested person. Coordination of the location of borders by holding a meeting of interested parties without establishing the boundaries of land on the territory is carried out on the territory of the settlement within the boundaries of which the corresponding land plots are located or which is the nearest settlement to the location of the respective land plots, unless otherwise specified by the cadastral engineer by agreement with interested parties.
8. In the case of coordinating the location of the borders by holding a meeting of interested parties, a notice of the meeting on coordinating the location of the borders shall be handed to these persons or their representatives against receipt, sent to the email address and (or) postal address at which the communication with the person whose right registered on the property, as well as with the person in whose favor the restriction of the right or encumbrance of the property contained in the Unified State the real estate register in accordance with paragraph 7 of part 3 of article 9 of the Federal Law of July 13, 2015 N 218-ФЗ "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 prescribed for the official publication of municipal legal acts, other official information of the relevant municipality. The publication of the notice of the meeting on the approval of the location of the borders is allowed if:
1) the Unified State Real Estate Register does not contain information about the email address or mailing address of any of the interested parties, or a notice was received on holding a meeting on the approval of the location of the borders, sent to the interested person by mail, with a note about the impossibility of its delivery;
2) an adjacent land plot is located within the boundaries of the territory of citizens conducting gardening or truck farming for their own needs and refers to common 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 approval of the location of the borders shall indicate:
1) information about the customer of the relevant cadastral works, including the mailing address and contact telephone number;
2) information about the cadastral engineer performing the relevant cadastral works, including his postal address, email address and contact phone number;
3) the cadastral number and address of the land plot in relation to which the corresponding cadastral works, cadastral numbers and addresses of adjacent land plots are carried out (in the absence of addresses, information on the location of the land plots is indicated) or the cadastral number of the cadastral quarter within which the indicated land plots are located ;
4) the procedure for acquaintance with the draft land survey plan, the place or address where this project can be found from the date of delivery, sending or publication of the notice;
5) the place, date and time of the meeting on the coordination of the location of the borders;
6) the time and postal address for the delivery or sending by interested parties of requirements for the coordination of the location of the borders with the establishment of such boundaries on the ground and (or) in writing substantiated objections about the location of the boundaries of the land after familiarization with the draft boundary plan.
10. The notice of the meeting on the approval of the location of the borders shall be delivered, sent or published no less than thirty days before the day of the meeting. At the same time, the period specified in clause 6 of part 9 of this article may not be less than fifteen days from the date of receipt by the interested person of the corresponding notice. An approximate form of notification is established by the regulatory authority in the field of cadastral relations. An interested person who refuses to accept the notice of the meeting on the approval of the location of the borders shall be considered duly notified of the meeting. When negotiating the location of 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 borders, the cadastral engineer must:
1) verify the credentials of interested persons or their representatives;
2) to provide the opportunity for interested parties or their representatives to familiarize themselves with the corresponding draft survey plan and give the necessary explanations regarding its content;
3) indicate to interested persons or their representatives the location of boundaries of land plots to be agreed upon on the ground (in the case of coordinating the location of the borders with their establishment on the ground).
12. When coordinating the location of the borders, the interested persons or their representatives present to the cadastral engineer identification documents, documents confirming the credentials of the representatives of interested persons, as well as documents confirming the rights of interested persons to the respective land plots (except if information about the registered right interested parties to the respective land plot are contained in the Unified State Register of Real Estate).
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Members of SNT often turn to Taxcon with a request to clarify the procedure for recording cash in garden nonprofit partnerships. Most often, the reason for such appeals is the dissatisfaction of citizens with the way the SNT leadership spends their money. When analyzing documents presented by members of the SNT, flagrant violations of financial discipline, abuse and theft are found. Very often, even if the SNT administration spent citizens' money in accordance with the goals and objectives of the SNT, it could not provide any documentary evidence to this.
This article is explanatory in nature and is intended for the attention of gardeners and SNT management.
The legal status of horticultural, vegetable garden and country non-profit associations is regulated by the Federal Law of 15.04.1998 N 66-ФЗ "On horticultural, gardening and country non-profit associations of citizens" (hereinafter - the Law N 66-ФЗ). In accordance with paragraph 1 of Art. 4 of Law N 66-ФЗ gardening, gardening or country non-profit associations may 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 legislation of the Russian Federation, therefore, in matters of financial discipline and the documentation of business transactions should follow the legislation on accounting.
Horticultural partnerships maintain accounting records in accordance with the unified methodological foundations and rules established by the Federal Law of 21.11.1996 N 129-ФЗ "On Accounting", Accounting Regulation "Accounting for Fixed Assets" RAS 6/01, approved by Order of the Ministry of Finance of Russia from 03.30.2001 N 26н, as well as the accounting regulations governing the accounting of various accounting objects, the Chart of accounts of accounting of financial and economic activities of organizations and the Instructions for its application uw, approved by Order of the Russian Ministry of Finance dated 31.10.2000 N 94n.
Accounting is conducted 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-ФЗ "On Accounting":
Section 9. Primary Records
1. All business operations conducted by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
2. Primary accounting documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums should contain the following mandatory details:
A) name of the document;
B) the date of the preparation of the document;
C) the name of the organization on behalf of which the document was drawn up;
D) measuring instruments of economic operations in physical and monetary terms;
E) the name of the posts of persons responsible for the conduct of the business transaction and the correctness of its design;
G) personal signatures of the indicated persons.
Extract from the Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated 12.26.94 N 170:
Primary documents must contain the following required details: name of the document (form); form code; date of compilation; the content of the business transaction; business transaction meters (in kind and in money terms); the names of the persons responsible for the business transaction and the correctness of its design, personal signatures and their decryption, as well as the seal and stamp of the organization. In necessary cases, additional details may be included in the primary documents.
When preparing primary documents, attention should be paid to the indisputable fact that errors, inaccuracies and violations in the design of primary documents lead to incorrect reflection of business transactions in accounting. Recall that in the absence of at least one mandatory requisite, the primary document is considered invalid. It cannot be taken into account and entered in accounting registers. The accounting results obtained from the invalid and untimely drawn up primary accounting documents cannot be considered reliable.
Most often, members of the SNT make their contributions in cash. How should these operations be formalized?
To answer this question, it is necessary to proceed from the norms and rules established by the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in 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 to accept cash, except for cash receipt orders. Note that various types of cash receipt sheets, receipts in membership books of gardeners do not replace a cash receipt order.
Receipt cash warrants and receipts to them, as well as expenditure cash warrants and documents replacing them must be filled out by the accounting department clearly and clearly with ink, a ballpoint pen or written out on a machine (writing, computing). Erasures, blots, or corrections to these documents are not permitted.
In the receipt and account cash warrants, the basis for their preparation is indicated and the documents attached to them are listed.
Reception and issue of money on cash orders can be made only on the day of their preparation. Incoming and outgoing 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 canceled by a stamp or the inscription "Paid" with the date (day, month, year). All receipts and disbursements of cash enterprises are recorded in the cash book.
Cash receipts for each member of SNT should have been issued for cash receipts.
SNT expenses are carried out at the expense of funds contributed by its members for certain purposes (targeted financing). In case of non-use (not full use) of funds received for certain purposes, SNT has the right (including) to return to its members funds received for these purposes (in full or in part).
In a horticultural, vegetable garden or country non-profit partnership, common property acquired or created by such a partnership from earmarked contributions is the joint property of its members. Public property acquired or created at the expense of a special fund is the property of such a partnership as a legal entity.
The special fund is created by the decision of the general meeting of a horticultural, vegetable garden or country non-profit partnership and consists of entrance and membership fees of members of such a partnership, income from its economic activities, as well as funds provided in support of state authorities and local governments, other income. The funds of the special fund are spent in accordance with the charter.
Public property in accordance with Art. 1 of Law N 66-ФЗ is property intended to provide within the territory of a horticultural, vegetable garden or country non-profit association the needs of members of such a non-profit association in the passage, passage, water supply and drainage, electricity, gas supply, heat supply, protection, recreation and other needs. This includes land, roads, water towers, common gates and fences, boiler houses, playgrounds and sports grounds, garbage collection sites, fire fighting facilities, etc.