Gardening non-profit partnerships. Control over the financial and economic activities of SNT Who controls SNT

Due to the fact that the plot is for sale, it is quite possible to find a notice of alienation posted by the owner of the plot. This way you can quickly find out his phone number and communicate directly with the seller. From the above it follows that, depending on the final goal, you can find out who is the owner of the land using the cadastral number by contacting the tax service, through the Rosreestr website, and also by using the Avito website. How to find out the owner of a dacha plot in SNT The dacha amnesty has no time limits, but most of the owners of dacha-type land have not yet formalized their rights to the plots they own. This is often due to reluctance to pay land tax. This position may seem advantageous, but it also becomes an obstacle when completing real estate transactions.

Horticultural non-profit partnership "pischevik" Kaliningrad

Author KakSimply! Sometimes ordinary citizens need to find the owner of a particular piece of land. The reasons for this can be very different, for example, you need permission from your neighbors to privatize your own land plot, but the neighboring plot is abandoned.

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Or you are planning to rent several square meters of city land or carry out other manipulations, and the owner is unknown. Be that as it may, it is useful to know that you can always obtain the information you are interested in about the land and its owner by contacting the appropriate authorities.

3 ways to find out the owner of a land plot by cadastral number

• method of formation of a legal entity (creation or reorganization);
• information about the founders (participants) of the legal entity,
• information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities whose constituent documents are amended in connection with the reorganization, as well as for legal entities that ceased their activities as a result of the reorganization;
• last name, first name, patronymic and position of the person who has the right to act on behalf of the legal entity without a power of attorney.
The chairman of the board of SNT or another representative of the organization, acting by proxy, can receive an extract from the Unified State Register of Legal Entities in one of the following ways: - at any authorized tax authority, even at his place of residence - in paper form; - through the multifunctional center (MFC) - in paper form.

We find out the real owners of a land plot without getting up from your chair

The horticultural non-profit partnership operates through contributions from its members. But how legal are such contributions if gardening is not registered with the tax office?

Attention

How to check whether SNT has official status and whether the governing bodies of the partnership are legitimate. In accordance with paragraphs 6 and 8 of Article 51 of the Civil Code of the Russian Federation, a legal entity is considered created from the date of making the corresponding entry in the Unified State Register of Legal Entities.

Who owns public land in SNT

To order an extract from the state register, you need to have your passport with you and know the address of the site. 4 Having paid the established state fee, you can receive an extract from the state register for the object you are interested in within five working days. 5 If it suddenly turns out that the land is not assigned to anyone, then contact the city or village administration. They should give you an extract from the archive for free. 6 If the owner is identified (and is a legal entity), then to get more information about him, you should contact the tax office, where you can get an extract from the Unified State Register.

Sources:

• land owner

Many summer cottages are in an abandoned state. The land is empty, and there are often well-kept areas nearby.
Moreover, the owners of the latter are not at all against purchasing several hundred square meters of gardening land that is unnecessary for the neighboring owner.

How to check if SNT is registered

Use a proven and reliable service to find out who owns the land by following this link. Request with the help of tax authorities In some cases, in order to eliminate the possibility of difficulties arising during the acquisition process, it is necessary to clarify information about the owner of the site by contacting the tax service.
Using this method, using a request, you can find out information about the landowner using the unique land number. However, in this situation it is impossible to say that the tax service will definitely give a positive answer.
Federal Tax Service specialists do not have the obligation to provide such information, which is why it is necessary to justify the request made, indicating the reason for the landowner’s clarification.

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After the expiration of the five-day period, the Unified State Register will prepare a corresponding extract for you, which will indicate the real owner of the plot, as well as the existing restrictions on its ownership. In order not to run into scammers when buying real estate, you need to make sure that the owner is standing in front of you.

If real estate is purchased through a reliable agency, surprises after the purchase are excluded, because an agreement has been concluded with the agency on the purity of the transaction, and professionals check the property for all possible risks. If you buy real estate without the services of intermediaries, there are several ways to make sure that it is not a scammer who is selling it.

There are different ways to complete the procedure. In electronic form Information from the unified real estate register is available to everyone, which is why obtaining an extract is possible through any available resource that contains data from the Unified State Register of Real Estate. However, remember about possible fraud and do not send money for the provision of such services by dubious sites.

At Rosreestr branches To receive an extract directly from Rosreestr, make an appointment in advance. To do this, use the “Offices and Receptions” service.

This procedure does not require payment, and you can monitor the status of the submitted application online by following the link https://lk.rosreestr.ru/#/offices. Using the MFC In the same way, it is possible to obtain an extract from multifunctional centers. Submit your application using the same method as above. Just choose MFC instead of Rosreestr when specifying the place for reception.
In the application, it is also important to indicate in which place the family would like to receive a plot of land, but within the municipal district. According to the law, no more than 30 days are allocated for consideration of the application. If the answer is positive, then within a year the large family receives a plot of land for its intended use. It is worth knowing that having received a free plot of land, a family is automatically removed from the queue for an apartment, if any. In case of refusal, the municipal authority must indicate the reason why the application is rejected. Then the family can either appeal the decision in court or submit documents again.

How to find out the owners of SNT

The reason for applying may be reluctance to complete the transaction with the help of intermediaries and verify that the owner of the land legally owns it. If the employee considers the justification sufficient, you can receive not only information about the owner, which will make it possible to contact him, but will also inform you about debts to pay the relevant taxes, if any.

If such amounts were not paid by the owner, it is advisable to pay special attention to this fact. Using the special Avito service, you can find out the contact details of the alienator of land ownership by using a public resource - the Avito website.

To do this, go to the section containing announcements about the alienation of property. If you know the unique allotment number, simply enter it into the search window.

According to clause 1 of Article 25 of the Federal Law of the Russian Federation “On horticultural, gardening and dacha non-profit associations of citizens” Federal Law No. 66-FZ of April 15, 1998, control over the financial and economic activities of a horticultural non-profit association, including the activities of its chairman , members of the board are carried out by an audit commission (auditor), elected consisting of one or at least three people from among the gardening members by the general meeting of gardening members for a period of 2 years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses), cannot be elected to the audit commission. The operating procedure of the audit commission and its powers are provided for by the regulations on the audit commission, approved by the general meeting (meeting of authorized persons). As a rule, the work procedure of the audit commission is provided for by the gardening charter, approved by the general meeting of gardening members.

The Audit Commission is accountable to the general meeting of members of such a partnership. According to paragraph 2 of Article 25, members of the audit commission of a gardening partnership are responsible for improper fulfillment of duties provided for by the Federal Law and the charter of the partnership. According to paragraph 3 of Article 25, the audit commission is obliged to:

1. Check the implementation by the board and the chairman of the board of decisions of general meetings of gardening members, the legality of civil transactions made by the governing bodies of gardening, regulatory legal acts regulating the activities of such an association, and the condition of its property.

2. Carry out an audit of financial and economic activities at least once a year.

3. Report on the results of the audit to the general meeting (meeting of authorized) members of horticulture with the presentation of recommendations for eliminating identified violations.

4. Report to the general meeting of members of the association (meeting of authorized representatives) about all identified violations and the activities of horticulture management bodies.

5. Monitor the timely consideration by the board and the chairman of this board of applications from gardening members.

According to paragraph 4 of Article 25 of this law, based on the results of an audit, if a threat is created to the interests of a horticultural association and its members, or if abuses by members of the board and its chairman are identified, the audit commission, within the limits of its powers, has the right to convene an extraordinary meeting of members of such an association.

According to Art. 26 Federal Law No. 66-FZ of April 15, 1998, public control over compliance with the law must be created in gardening partnerships. In gardening associations with fewer than thirty members, a commission for monitoring compliance with legislation may not be elected; its functions in this case are assigned to one or more members of the association’s board.

In your case, you need to request an audit report, read it, and clarify whether the audit report was approved at the general meeting of gardening members (meeting of authorized representatives). Based on the results of the inspection (audit) of the financial and economic activities of gardening, you will be able to judge the work of the board and its chairman.

You can personally contact the chairman of the audit committee. In case of disagreement with the facts of the audit and the information you have about violations of financial and economic activities in gardening, gardeners, at their own expense, can conduct an audit of the financial and economic activities of gardening. If there are malicious violations of financial and economic activities by the board or its chairman, contact the district prosecutor’s office at the location of the gardening.

G. Gepalova, lawyer,
Chairman of the Gardeners Center
Vasileostrovsky district
St. Petersburg

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On July 29, 2017, the President of the Russian Federation signed a new federal law “On gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation.”
Free link to the new law for downloading (docx file format): Federal Law-217 dated July 29, 2017
The date of entry into force of the law is 01/01/2019. From the same date, Federal Law-66 of 04/15/98 becomes invalid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

Federal Law-217 of July 29, 2017 - Constantly supplemented and amended comments to the new federal law, taking into account established practice.

Control over the financial and economic activities of SNT

1. Control methods in SNT

There are the following control methods that can be used in a gardening partnership:

• audit(a set of measures and control actions for documentary and factual verification of the activities of a subordinate organization, during which the legality and reliability, as well as the economic feasibility of completed business transactions, the correctness of the job responsibilities of employees at different organizational levels are established. As a rule, an audit is carried out simultaneously with internal departmental control, with organization of financial state control);
• audit- independent examination (verification) of the state of accounting, the financial condition of the enterprise, its solvency, as well as the provision of audit consultations;
• thematic check- monitoring a specific topic (task) of the production or financial and economic activities of an organization, for example, checking the organization of accounting for inventory, fixed assets, checking the safety of funds.

Non-profit organizations, like many other economic entities in the national economic system, may be subject to mandatory audits on the initiative of higher authorities (including government ones) and proactive audits - by decision of the governing bodies of a given non-profit organization. The conduct of audits is dictated by the legislation of the Russian Federation, in particular in the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities”. The clients of audits are most often government agencies. The significance of the audit increases if the horticultural, gardening or dacha non-profit association:

• carries out business activities;
• receives significant targeted funds for activities or implementation of targeted programs;
• in other cases.

During the audit, the auditor or audit organization is obliged to achieve an understanding of the accounting system through a careful comprehensive study of its organization and the client’s document flow, describe this system and analyze the strengths and weaknesses. When studying the accounting system, its compliance with current regulations and adequacy to the scale of activity of a non-profit organization is established.

The fundamentally important aspects when conducting an inspection of a gardening partnership are:

• constituent documents. The charter of the partnership must contain information about the amount of share contributions of the members of the partnership, the procedure for distributing profits and losses, etc. The information contained in the constituent documents must be strictly observed and not contradict the facts;
• estimates of income and expenses of the partnership. Completeness and correctness of the reflection of funds received from all activities of a non-profit organization, including entrepreneurial ones, funding from the budget, grants and other transfers from various organizations. Compliance and execution of budgets;
• financial (accounting) reporting - the procedure for generating reports and checking the correctness of the balance sheet, as well as Form No. 6 “Report on the intended use of funds received” (if submitted to the tax authorities);
• compliance with production and business contracts and fulfillment of one’s obligations under them. Timely and mandatory fulfillment of all conditions stipulated by contracts. Timely repayment of debts to partners and various organizations. Fulfillment of obligations to the state;
• inspection of property, comparison of accounting documentation: acts of write-off, damage, previous audit acts and other accounting documents);
• conducting a tax audit. It is carried out in order to express an opinion on the degree of reliability and compliance in all significant aspects with the norms established by law, the procedure for the formation, recording and payment of taxes and other payments to budgets of various levels.

The completeness and timeliness of settlements with the budget for various types of payments is checked. The correctness of maintaining separate accounting for statutory and commercial activities is subject to special verification.

It should be noted that during an audit of a horticultural, gardening and dacha association, various errors may be identified. Here are the most typical:

• errors in the preparation and maintenance of constituent documents. Here, as a rule, there is a failure to reflect in the charter all types of activities carried out by a non-profit organization, in particular the issues of conducting horticultural, gardening or summer cottage farming types of entrepreneurial activities and other income-generating activities, or conducting activities that are not permitted by the legislation of the Russian Federation. Sometimes the charter does not stipulate the procedure for paying membership fees, and there are no job descriptions for the organization’s employees;
• errors in conducting financial and accounting activities. Incorrectly executed primary documents are often submitted (all details required by the standards are not filled out). Requirements for documenting business transactions are set out in Law No. 129-FZ;
• when conducting inventories - non-compliance with the deadlines for conducting the inventory and errors in the procedure for conducting it. The rules for conducting inventories are regulated by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 “On approval of the Guidelines for the inventory of property and financial obligations”;
• errors in the preparation of correspondence accounts. Errors in chronology: business transactions are reflected without observing the sequence of their completion;
• business transactions are reflected depending on their content.

In organizations of horticultural, gardening or dacha farms, in addition to the lack of accounting for business activities, there is often no separation of accounting for the main (statutory) activity and for business activity. The latter is mandatory for all non-profit organizations and must be documented accordingly in accounting.

The most common violation when horticultural, gardening or dacha non-profit associations conduct activities that have a taxable base (as well as many commercial firms) is tax evasion, including non-payment of taxes in the presence of taxable objects (income tax, when conducting a business activities; value added tax; property tax; personal income tax on amounts exceeding the established limit, and other mandatory payments and deductions).

Errors in the preparation and presentation of reporting documentation occur:

• when preparing and maintaining a balance sheet. An analysis of the financial condition and solvency of the organization, an analysis of the degree of depreciation of fixed assets was not carried out;
• when preparing financial statements. The information contained in the explanatory notes is immaterial (in cases where the explanatory note is necessary). The deadlines for submitting financial statements were violated. The information used in the calculation contradicts the accounting data;
• The most flagrant violation of financial (tax) legislation is the submission of reports using a simplified form of accounting statements in cases where a non-profit organization derives income from business activities.

To carry out control in the garden partnership, the following methods are used:

— an audit is a set of measures to control all actual activities of SNT, aimed primarily at checking the legality, economic feasibility and reliability of business transactions, and such control is carried out, as a rule, together with internal control organized by a financial government body.

— audit is an independent examination (audit) of accounting in an organization, the state of financial statements, the solvency of the organization, as well as consulting in matters of accounting and taxation;

- thematic audit - an audit of a specific area of ​​accounting, this can be an audit of the accounting of fixed assets, control over the safety of funds or inventory items.

1. Commission for monitoring compliance with legislation in SNT

Article 26 of Law No. 66-FZ provides for the creation of a commission in gardening partnerships to monitor compliance with legislation, for example a commission on electricity issues. It is advisable to create such commissions in partnerships that have an efficient board.

1. Audit of a gardening partnership

Article 25 of Law No. 66-FZ establishes that all financial and economic non-profit gardening or dacha activity. partnership, as well as the activities of its chairman, the activities of members of its board are subject to control by an audit commission selected from among the members of this association. The Audit Commission is elected at a general meeting of SNT members for a period of two years, consisting of at least three people, at least one of whom must understand issues of accounting and tax legislation.

The audit commission cannot include the chairman and members of the board, as well as their immediate relatives and spouses.

The Audit Commission of the SNT (gardening, gardening, dacha association) has responsibilities for:

— checking the implementation by the board of SNT and the chairman of all decisions made by the general meeting of this association;

— checking the legality of civil transactions carried out by the management bodies of the partnership;

- conduct an audit of the financial and economic activities of the association, the state of availability and safety of its property at least once a year (or more often - at the request of members of the audit commission or by decision of the general meeting);

- control the timely consideration by the board and chairman of the partnership of incoming applications from members of this association.

Based on the results of the audit and the comments identified during the audit, the audit commission is obliged to report to the general meeting of summer residents and provide detailed recommendations on eliminating all identified violations.

If the results of the audit reveal the possibility of a threat to the interests of the members of the partnership or obvious abuses on the part of the members of the board and the chairman of the board are revealed, then the audit commission has the right to convene an extraordinary meeting of the members of this association.

1. Audit in horticultural non-profit partnerships (SNT)

Like many non-profit organizations, gardening societies and partnerships are subject to mandatory audit by decision of higher authorities

(these include state ones), as well as proactive audit at the discretion of the management of a horticultural non-profit partnership (SNT).

The conduct of audits of a garden partnership is dictated by Law No. 307-FZ “On Auditing Activities” dated December 30, 2008. Most often, the initiators of audits in SNT are government bodies.

An audit of a gardening partnership will also be necessary if such an association carries out any business activity or receives significant targeted funds for the conduct and implementation of various activities, or in some other cases.

During an audit in SNT, auditors carefully study the entire document flow system of the audited partnership, get acquainted with the organization of accounting in this SNT in order to comprehensively analyze its activities and identify the strengths and weaknesses of the accounting system in this company. Particular attention is paid to checking the compliance of the accounting system in SNT with the current requirements of regulations and auditing the statutory activities of the gardening partnership.

The main aspects when conducting an audit of a gardening partnership are:

- estimates of income and expenses of the gardening partnership. Here the auditor checks how correctly and in full the funds received as a result of the activities of the partnership are reflected. This includes funds received from business activities and government funding for various purposes and activities;

— constituent documents of SNT. The charter of the partnership must necessarily contain information on the amount of share contributions of SNT members, information on the procedure for distributing profits and losses and other information. The auditor checks to what extent the information contained in the constituent documents of SNT is observed and corresponds to the available facts;

— financial (accounting) reporting. Audit of reporting procedures. The correctness of the balance sheet and Form No. 6 “Report on the intended use of funds received” are checked (if the organization submits it to the tax authorities);

— audit of compliance with the terms of contracts, timely fulfillment of all obligations under them, audit of settlements on existing debts, on the fulfillment of accepted obligations to the state;

— audit of property accounting of gardening partnerships. Checking property accounting documents - acts of write-off, damage, audit acts and other accounting documents;

— tax audit of gardening partnerships. The correctness of the calculation of tax and other payments from the point of view of legislation, the completeness of their reflection in tax and accounting records, and their timely payment to the budget are checked;

— checking the correctness of maintaining separate accounting for statutory activities and commercial ones.

The most common mistakes encountered during an audit of a horticultural non-profit partnership (SNT):

1. Errors in the preparation and maintenance of constituent documents. An error is recognized as not reflecting or incompletely reflecting in the charter the types of activities that a given partnership carries out. This may be entrepreneurial or other income-generating activity. A violation will also be considered the lack of information in the SNT charter about the procedure for paying membership fees and the job responsibilities of SNT employees;
2. Errors in maintaining primary documentation: incorrect, incomplete execution of primary documents. Some details required by the standards are missing (see Law No. 129-FZ, which sets out the requirements for documenting business transactions);
3. Failure to comply with the required deadlines and procedures for conducting inventory, errors in the order of its implementation;
4. Incorrect preparation of accounting correspondence, violation of the sequence of recording transactions.

Many horticultural, gardening and dacha partnerships do not keep separate records for their main (statutory) activities and for their income-generating business activities. This is considered a significant and fairly common mistake when auditing SNT. Accounting for business activities is mandatory for all horticultural non-profit partnerships (if SNT is engaged in commercial activities) and must be properly documented in documents and accounting registers.