Estimate in SNT preparation. The concept of an estimate in SNT

Members of the audit commission consider it necessary to provide interested parties with the following information:

Income and expenditure estimate- this is an individual documented financial plan for the receipt and expenditure of funds to finance the expenses of a gardening association of citizens. From the point of view of tax legislation, handing over cash to the cash desk of the SNT board when there is no income and expense estimate is illegal, just as it is illegal for the board to accept money from gardeners for purposes not approved by the meeting. Financing of SNT activities is targeted, which means that such goals must be approved by the general meeting. It is very important: SNT must have a correctly drawn up estimate approved by the general meeting. Without it, it is impossible to legally collect and spend funds and conduct management and business activities.

The SNT income and expense estimate must meet certain requirements: The horticultural association, with the help of an established management mechanism (general meeting, board, chairman), organizes and develops infrastructure within the boundaries of the SNT territory. At the same time, the targeted funds of citizens spent by the association in the current reporting period on infrastructure are equal to the targeted funds received in the form of contributions and payments. If this rule is violated, i.e. If misuse of funds is detected, SNT ceases to be a non-profit organization and falls under penalties from the tax authorities for non-statutory activities.

For reference: provided that gardeners hand over contributions without an estimate approved by the meeting, such funds are considered non-earmarked and are subject to withdrawal to the budget. This raiding operation is carried out by the tax inspectorate.

Thus, in this act, where “misuse of funds” will be indicated, it should be understood that the amounts specified in the act may be subject to taxation when checking gardening by regulatory authorities, which qualify them as non-operating income on the basis of clause 14 of Article 250 of the Tax Code and from them corporate income tax (USN tax) must be paid.

The conclusion is simple: without an approved estimate, it is impossible to take money from gardeners; without an approved estimate, it is impossible to spend gardeners’ money; if the estimate is approved in the prescribed manner, then it is impossible to spend gardeners’ money for purposes not provided for in the estimate, and for the intended purposes in excess of the established amounts, it is also impossible. Everything is fraught with consequences when SNT is audited by tax authorities.

The Audit Commission was presented with the “Estimate for the 2013 business year, which was considered at the general meeting (meeting of authorized representatives) No. 2 dated April 13, 2013, and which, in fact, was approved by the authorized representatives of SNT “Krasnogorskoe” at the general meeting dated June 29 2014. This is what the audit was carried out on. At the general meeting of commissioners in 2013, the estimate was not approved due to the lack of a quorum. (This fact was established by the court when considering the claim of Efremova V.V. against SNT "Krasnogorskoe" to recognize the Estimate approved on April 13, 2013 as invalid) Thus, throughout 2013, the board of SNT and its Chairman worked without an approved estimate, accepted and spent money.

In addition, the amount of membership and target fees, by decision of the board, changed several times over the course of six months.

After the meeting held on April 13, 2013, gardeners are informed of the amount of contributions they must submit for 2013 by a notice posted above the cash register in the board room. Membership fee – 3,200 rubles. and a target contribution for each input of electricity - 4,000 rubles. (including: 1,000 rubles for the reconstruction of low-level networks, 1,500 rubles for AIIS KUE and 1,500 rubles for the annual shortfall for energy consumption (in short, for the planned theft of electricity by gardeners.

After the meeting of commissioners held on June 22, 2013, a new announcement was posted about the amount of contributions for 2013. Membership fee – 4,200 rubles, target contribution – 3,000 rubles.

On July 7, 2013, by decision of the board, an announcement appears with the third option amounts of contributions for 2013, which indicates:

For all gardeners, the membership fee is 4,200 rubles.

Target contribution:

For gardeners, which the counters rendered:

For single-phase connection – 3,000 rub., with three-phase connection – 5,000 rub.

For gardeners, which the counters did not carry out:

For single-phase connection – 5,000 rub., with three-phase connection – 8,800 rub.

After the gardeners applied to the prosecutor's office with a statement about illegal actions of the board and chairman Yu.P. Dybov, the board posted the fourth announcement about the amount of contributions for 2013: Membership fee - 4,200 rubles, target fee (only for those who have electricity input to plot) – 3,000 rub. (of which: 1,000 rubles - for the reconstruction of low-level networks, 1,000 rubles - for AIIS KUE and 1,000 rubles for the annual shortfall for electricity).

And only then was the Estimate for the 2013 business year posted for gardeners’ information.

A society cannot exist and conduct its activities without an internal budget. Non-profit associations are, as a rule, self-sufficient, in other words, they exist at the expense of contributions from citizens, who create a common fund and jointly maintain collective property (common use property) in working order. In accordance with Federal Law No. 7-FZ, “A non-profit organization must have an independent balance sheet and (or) budget.”

Income and expenditure estimate- the only document on the basis of which money can be collected and economic activities of a non-profit association can be conducted.

Non-profit associations of citizens and now must fully take into account incoming funds, timely and correctly reflect their movement in accounting, pay taxes and contributions, submit reports corresponding to financial and economic activities.

Make an estimate taking into account the requirements of the law and learn to conduct accounting “as it should”, and not “as it turns out”.

IMPORTANT! The draft estimate can be developed either by the board of the association or by one of the members of the association. These are only projects that are subject to review and discussion at the general meeting. Any member of the non-profit association has the right to propose a draft estimate for discussion at the general meeting. The final version of the income and expense estimate is approved ONLY by the general meeting!

In the Federal Law “On gardening, gardening and dacha non-profit associations of citizens” dated April 15, 1998. No. 66-FZ, and from 01/01/2019 in the Federal Law “On gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation” dated 07/29/2017. No. 217-FZ, it is indicated what they can be spent on membership fee, and what can they be spent on? targeted contributions. If you study the list, it will become clear that it is closed, but at the same time the association does not limit anything.

In the horticultural society it is customary to prepare an estimate for the year(for a calendar year or for a year “from general meeting to general meeting”). To a greater extent, this is due to the fact that indexation occurs annually in Russia, and the pricing policy changes annually both for products and goods, and for the provision of services. But the income and expense estimate can be drawn up for a longer period, if its implementation requires this. There is no legally approved unified form of income and expense estimates. Each non-profit association develops an estimate based on the needs and financial capabilities of gardening citizens who have land plots within the boundaries of the association.

It is mandatory for all non-profit associations to take into account what taxes will need to be paid based on who will implement certain budget items. As a result, depending on the performers, an income and expenditure estimate for the amount is approved.

The main thing is to understand and understand the following: salaries of the chairman of the board, accountant, watchman, electrician, lawyer etc. is paid only under employment contracts and on the basis of the staffing table (Tax Code of the Russian Federation). A legal entity also cannot exist without staff.

P.S. In our gardening, we approve income and expenditure estimates for the calendar year. A sample form of the developed estimate of the DNP “Pearl” for 2018 is an appendix to this information material and is available for free download via the link (formulas for automatic calculation are included in the table). The contribution is distributed in equal shares among all owners of land plots, since the general meeting considered that the contributions ensure the functioning of the legal entity and are used for the maintenance of common property; the frequency of use of a road, playground, well, etc., public property does not depend on the number of acres a particular citizen has.

NB! To perform one-time work in accordance with the Civil and Tax Codes of the Russian Federation, a legal entity may engage individuals under a civil law agreement. At the same time, when drawing up an estimate, it is necessary to take into account that under an employment contract you need to pay 30% of the salary to the Pension Fund, Social Insurance Fund, and under a civil contract - 26.1%. In both cases, the non-profit association, as a tax agent, is obliged to withhold 13% of personal income tax from the income of an individual.

This should be taken into account and discussed with the employee/performer in advance. Contributions to the Funds. An employment contract must be concluded with the chairman of the board and there is no alternative. But if accounting services were provided by an individual entrepreneur (individual entrepreneur), LLC or any other legal entity, then fees for services would not be assessed. Similarly, for example, with clearing snow in winter or mowing grass in summer. If snow removal services in winter are provided by a tractor driver from a neighboring village, then you need to conclude a civil agreement with him and increase the amount of this expense item by the amount of contributions and deductions to the budget.

If this tractor driver is registered as an individual entrepreneur, then the non-profit association does not incur additional taxes and contributions to the budget, as is the case if the executor under the contract is another legal entity. Street lighting, gatehouses, electricity for wells. It is not entirely correct to indicate losses as a separate line to the electricity tariff established by the Regional Tariff Committee, since losses do not directly depend on the amount of electricity consumed.

Losses there is, even if no one consumes electricity. To calculate the amount of land tax, it is necessary to multiply the cadastral value of the PDO (public land) by the land tax rate for the area in which the non-profit association is located. Rates are determined by resolution of local deputies and range from 0% to 1.5% and depend on the RVI (permitted type of use) and the category of land.

The board of non-profit associations and members of associations often have questions: “How to make an estimate correctly?”

The standard estimate consists of two parts: income and expenses.

The income portion of the estimate consists of gardeners' contributions and is secondary to the expenditure portion.

Expenditure part of the SNT estimate folds up from the planned costs of SNT and is primary.

In accordance with the still valid Federal Law No. 66-FZ “On gardening, gardening and dacha non-profit associations of citizens”:

entry fees- funds deposited accepted into SNT new members of a horticultural, gardening or dacha non-profit association for organizational expenses for paperwork;

membership fee- funds periodically contributed by members of a horticultural, gardening or dacha non-profit association to pay for the labor of employees who have entered into employment contracts with such an association, and other current expenses of such an association;

targeted contributions- funds contributed by members of a horticultural, gardening or dacha non-profit partnership or a horticultural, gardening or dacha non-profit partnership for the acquisition (creation) of public facilities.

The main expense items are:

— labor costs;— contributions to pension insurance and compulsory accident insurance;

- land tax if public lands are owned by SNT; — property tax, if the real estate is registered in the prescribed manner;

— costs of maintaining SNT infrastructure facilities(including snow removal in winter, grass mowing in summer);

— payment for consumed electricity; - electronic document management; — office and business expenses; - fare; — payment for communication services; — expenses for garbage and waste removal; — expenses for the acquisition of property; — expenses for maintaining a current account and banking services; - Unexpected expenses.

It must be borne in mind that all funds must be used by the gardening partnership strictly in accordance with the estimate for financing the costs of maintaining a non-profit association of citizens and conducting its statutory activities.

Particular attention should be paid to the correct documentation of business transactions, since in accordance with Article 252 of the Tax Code of the Russian Federation, for the purposes of determining the tax base for income tax, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer. Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation.

I repeat, each non-profit association develops an estimate based on the needs and financial capabilities of citizen gardeners who have land plots within the boundaries of the association.

Responsibility for the implementation of the budget and the intended use of funds is usually assigned to the chairman of the board and members of the board. If the general meeting elects another member of the association to fulfill one or another item of the estimate, this person must be recorded both in the minutes of the general meeting and in the estimate.

Has the authority to control the activities of the board and the expenditure of funds audit committee, elected by the general meeting from the members of the association.

Financial and economic justification for determining the amount of contributions to SNT from 2019.

A new document, which will be put into practical use in 2019 along with the SNT income and expenditure estimate, is the financial and economic justification (FSO). Essentially, this is a document explaining why the contribution amount is one and not another. The FSO will have to include information: how many plots are on the territory, what is their total area, what income is planned, in addition to contributions (from renting out property, for example), for what amount the estimate was approved item by item, as well as an indication of how all land owners plots located on the territory of the association, costs are divided depending on what. That is, potential income should be subtracted from upcoming expenses if part of the estimate will be financed from income and not set aside for some other targeted activities (road repair, for example). For the remaining cost items, it is determined what is divided by the number of plots and what by area.

Install contribution amount in a combined way (proportional to the area of the land plot, etc.) or in equal shares between the owners of the land plots - is competence of the general meeting of members, as citizens decide at the general meeting, the chairman of the board will be obliged to conduct the activities of the legal entity.

Appeal to the horticultural society.

I appeal to members of the SNT and citizens who run their own households: understand and accept one thing: without an approved budget, society cannot exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are also cases when the management of a non-profit association passes into the hands of a negligent chairman. But this is not a reason to paralyze the work of a non-profit association. If the initiators plan to disrupt the general meeting, then please ask yourself the question: “Why are you doing this?” Do you think that this way you will live better? A very “profitable” position: whoever pays, as long as it’s not me. And the attitude of some gardeners to the chairman, “gardeners pay you money for everything,” is initially incorrect. Funds collected according to estimates are contributed for the maintenance and development of common use property, collective property owned in equal shares by each member of the association. In other words, all members come together in order to be able to centrally carry out this or that amount of work in relation to collective property, and the chairman of the board is in this regard an executor, moreover, accountable to the general meeting and the audit commission.

As practice shows, the more SNT (in terms of the number of individual land plots), the lower the contribution; The smaller the SNT, the more expensive it costs them to maintain common property. For a simpler understanding, let’s say the land tax is 132,000 rubles. In a SNT consisting of 1000 plots, the land tax contribution will be 132 rubles. In SNT, which consists of 250 plots, the contribution under the expense item for land taxes will already be 528 rubles. Or buying a printer for 8,000 rubles. In SNT with 1000 plots, the contribution for this expense item will be 8 rubles, and in SNT with 250 plots the fee will be 32 rubles. And so on for all items of upcoming and planned expenses.

I would like to appeal to the entire gardening community. For my part, I urge you not to pursue the goal of disrupting or boycotting general meetings. In case of violation of the rights of a particular citizen or members of the association as a whole, the initiative group must act constructively within the framework of the law: by becoming members of the association, by participating in general meetings and board meetings, making proposals, by re-electing the chairman of the board and members of the board, etc. .d., and don’t sit back in your areas. In the end, judicial protection is the slowest but most effective way to protect your rights if they have been violated. But there is no point in unfoundedly accusing chairmen of inaction, theft, or telling tall tales behind their backs. For the most part, chairmen are people who really care about the team, for SNT as a whole. I urge all gardeners to use the PRINCIPLE OF PARTNERSHIP, THE PRINCIPLE OF MUTUAL RESPECT. This is what should unite everyone! The well-being of SNT is in your hands.

http://www.donationalerts.ru/r/psrspblo - Support the Trade Union of Gardeners of Russia!

Candidate of Philosophy

Chairman of the Board of the DNP "Pearl"

Secretary of the Regional Branch of the Trade Union of Gardeners of Russia

in St. Petersburg and Leningrad region

Non-profit associations are, as a rule, self-sufficient, in other words, they exist at the expense of contributions from citizens, who create a common fund and jointly maintain collective property (common use property) in working order.

A society cannot exist and conduct its activities without an internal budget. In accordance with Federal Law No. 7-FZ, “A non-profit organization must have an independent balance sheet and (or) budget.”

The income and expenditure estimate is the only document on the basis of which money can be collected and the economic activities of a non-profit association can be conducted.

Non-profit associations of citizens must now fully account for incoming funds, timely and correctly reflect their movement in accounting, pay taxes and fees, and submit reports corresponding to financial and economic activities.

Make an estimate taking into account the requirements of the law and learn to conduct accounting “as it should”, and not “as it turns out”.

In the Federal Law “On gardening, gardening and dacha non-profit associations of citizens” dated April 15, 1998. No. 66-FZ, and from 01/01/2019 in the Federal Law “On gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation” dated 07/29/2017. No. 217-FZ, it is indicated what membership fees can be spent on, and what targeted contributions can be spent on. If you study the list, it will become clear that it is closed, but at the same time the association does not limit anything.

In the horticultural society, it is customary to draw up estimates for the year (for the calendar year or for the year “from general meeting to general meeting”). To a greater extent, this is due to the fact that indexation occurs annually in Russia, and the pricing policy changes annually both for products and goods, and for the provision of services. But the income and expense estimate can be drawn up for a longer period, if its implementation requires this.

There is no legally approved unified form of income and expense estimates. Each non-profit association develops an estimate based on the needs and financial capabilities of gardening citizens who have land plots within the boundaries of the association.

The main thing is to understand and clarify the following: the salaries of the chairman of the board, accountant, watchman, electrician, lawyer, etc. are paid only under employment contracts and on the basis of the staffing table (Tax Code of the Russian Federation). A legal entity also cannot exist without staff.

There are losses even if no one consumes electricity. To calculate the amount of land tax, it is necessary to multiply the cadastral value of the PDO (public land) by the land tax rate for the area in which the non-profit association is located. Rates are determined by resolution of local deputies and range from 0% to 1.5% and depend on the RVI (permitted type of use) and the category of land.

The boards of non-profit associations and members of associations often have the question: “How to draw up an estimate correctly?”

The standard estimate consists of two parts: income and expenses.

The income portion of the estimate consists of gardeners' contributions and is secondary to the expenditure portion.

The expenditure part of the SNT estimate consists of the planned costs of the SNT and is primary.

In accordance with the still valid Federal Law No. 66-FZ “On gardening, gardening and dacha non-profit associations of citizens”:

entrance fees - funds contributed by new members of a horticultural, gardening or dacha non-profit association accepted into SNT for organizational expenses for paperwork;

membership fees - funds periodically contributed by members of a horticultural, gardening or dacha non-profit association to pay for the labor of employees who have entered into employment contracts with such an association, and other current expenses of such an association;

targeted contributions - funds contributed by members of a horticultural, gardening or dacha non-profit partnership or a horticultural, gardening or dacha non-profit partnership for the acquisition (creation) of public facilities.

The main expense items are:

Labor costs; - contributions to pension insurance and compulsory accident insurance;

Land tax if public lands are owned by SNT; - property tax, if the real estate is registered in the prescribed manner;

Costs for maintaining SNT infrastructure facilities (including snow removal in winter, grass mowing in summer);

Payment for consumed electricity; - electronic document management; - office and business expenses; - fare; - payment for communication services; - expenses for garbage and waste removal; - expenses for the acquisition of property; - expenses for maintaining a current account and banking services; - Unexpected expenses.

I repeat, each non-profit association develops an estimate based on the needs and financial capabilities of gardening citizens who have land plots within the boundaries of the association.

The authority to control the activities of the board and the expenditure of funds is vested in the audit commission, elected by the general meeting from among the members of the association.

Financial and economic justification for determining the amount of contributions to SNT from 2019.

A new document, which will be introduced into practical use in 2019 along with the SNT income and expenditure estimate, is a financial and economic justification (FSO). Essentially, this is a document explaining why the contribution amount is one and not another. The FSO will have to include information: how many plots are on the territory, what is their total area, what income is planned, in addition to contributions (from renting out property, for example), for what amount the estimate was approved item by item, as well as an indication of how all land owners plots located on the territory of the association, costs are divided depending on what. That is, potential income should be subtracted from upcoming expenses if part of the estimate will be financed from income and not set aside for some other targeted activities (road repair, for example). For the remaining cost items, it is determined what is divided by the number of plots and what by area.

Setting the amount of the contribution in a combined way (proportional to the area of the land plot, etc.) or in equal shares between the owners of the land plots is the competence of the general meeting of members, as citizens decide at the general meeting, and the chairman of the board will be obliged to conduct the activities of the legal entity.

Appeal to the Horticultural Society

I appeal to members of the SNT and citizens who run their own households: understand and accept one thing: without an approved budget, society cannot exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are also cases when the management of a non-profit association passes into the hands of a negligent chairman. But this is not a reason to paralyze the work of a non-profit association. If the initiators are planning to disrupt the general meeting, then please ask yourself the question: “Why are you doing this?” Do you think that this way you will live better? A very “profitable” position: whoever pays, as long as it’s not me. And the attitude of some gardeners to the chairman, “gardeners pay you money for everything,” is initially incorrect. Funds collected according to estimates are contributed for the maintenance and development of common use property, collective property owned in equal shares by each member of the association. In other words, all members come together in order to be able to centrally carry out this or that amount of work in relation to collective property, and the chairman of the board is in this regard an executor, moreover, accountable to the general meeting and the audit commission.

As practice shows, the more SNT (in terms of the number of individual land plots), the lower the contribution; The smaller the SNT, the more expensive it costs them to maintain common property. For a simpler understanding, let’s say the land tax is 132,000 rubles. In a SNT consisting of 1000 plots, the land tax contribution will be 132 rubles. In SNT, which consists of 250 plots, the contribution under the expense item for land taxes will already be 528 rubles. Or buying a printer for 8,000 rubles. In a SNT with 1000 plots, the contribution for this expense item will be 8 rubles, and in a SNT with 250 plots, the contribution will be 32 rubles. And so on for all items of upcoming and planned expenses.

I would like to appeal to the entire gardening community. For my part, I urge you not to pursue the goal of disrupting or boycotting general meetings. In case of violation of the rights of a particular citizen or members of the association as a whole, the initiative group must act constructively within the framework of the law: by becoming members of the association, by participating in general meetings and board meetings, making proposals, by re-electing the chairman of the board and members of the board, etc. .d., and don’t sit back in your areas. In the end, judicial protection is the slowest but most effective way to protect your rights if they have been violated. But there is no point in unfoundedly accusing chairmen of inaction, theft, or telling tall tales behind their backs. For the most part, chairmen are people who really care about the team, about SNT as a whole. I urge all gardeners to use the PRINCIPLE OF PARTNERSHIP, THE PRINCIPLE OF MUTUAL RESPECT. This is what should unite everyone! The well-being of SNT is in your hands.

http://www.donationalerts.ru/r/psrspblo - Support the Trade Union of Gardeners of Russia!

Candidate of Philosophy

Chairman of the Board of the DNP "Pearl"

Secretary of the Regional Branch of the Trade Union of Gardeners of Russia

in St. Petersburg and Leningrad region

But including absolutely all sections of the estimate in a contract with an individual is wrong. Only expenses for an individual’s use of specific infrastructure facilities, as provided for in Art. 8 Federal Law 66-FZ.
The phrase in the Vyborg decision is grandiose in its stupidity: “A legal entity is not common property”! And the fact that this legal entity is engaged in performing work to maintain common property is unknown to the judge. And that this legal entity, despite the explanations of Mrs. Athena, does not give a damn who is a member there on its territory and who is not a member of the association, because the composition of costs (expenses), which determines the cost of maintenance work, is not determined at all membership - not membership of a citizen, customer of the work, but the Tax Code of the Russian Federation! The composition of expenses under the Tax Code of the Russian Federation does not depend on any membership; any judge, any member of the SNT must learn this once and for all! Let this zealous judge try to go into a bakery and demand a change in the price for a loaf on the grounds that he is not a member of a legal entity - the bakery, and he does not like some of the cost items in the cost of the loaf! They will send, and they will send far, and they will do the right thing! And this judge should not meddle in the economic activities of associations at all, especially if he does not understand anything about this activity! But he deletes some items from the list of expenses, without understanding the Tax Code! Clever guys, they're crazy, they're crossers! Our organizations are NON-PROFIT, this means that the cost of work performed by associations is COST! That is, profit is not added to cost due to the lack of profit! A judge, like any member of an association, must read the Tax Code of the Russian Federation every day before going to bed, namely: Chapter 25 - Corporate Income Tax, in order to understand that our associations carry out in the overwhelming majority - WORK that is assessed solely in accordance with the composition of costs (expenses) officially established by this chapter! And no wishes of citizens, their associations, or decisions of dubious judges can cancel or change this composition of costs! Everything that the Tax Code allows to be included in the cost price must be paid in shares by citizens - customers of the work performed on servicing the IOP, and it makes absolutely no difference who these citizens are, members or non-members of the association, since the use of property is a property relationship of citizens, and not at all their membership relations!
In general, the Tax Code of the Russian Federation groups expenses according to the following items:
2. Costs associated with production and (or) sales are divided into:
1) material costs;
2) labor costs;
3) the amount of accrued depreciation;
4) other expenses.
There is no doubt that our associations are precisely engaged in “production and (or) sales”; you just need to read Chapter 25. Therefore, these four positions must be described for each work. There are only fifty “other expenses”, and half of them relate to the activities of associations under Federal Law 66.
By summing up the positions for all work planned for the year, we get the total annual estimate. Which is paid by members of the association - by membership fees, by individuals - by agreement. In shares determined by the amount of property serviced by citizens.