Important changes to gardening partnerships from 2021

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of law established for all enterprises. Document flow is aimed at processing operations that serve the needs of the organization. Entrepreneurial activity is permitted only to achieve the goals specified in the constituent documents. In this article we will look at how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. Members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly, with enterprises of other forms, the conduct of activities must be taken into account and formalized according to the conditions of accounting and tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for conducting activities.

Choosing the SNT taxation system

The volume of supporting documents when maintaining accounting records of partnerships depends on the taxation system chosen by the organization. SNT has the opportunity to choose a general or simplified taxation regime.

The complexity of document flow with OSNO is much higher. The best option for accounting is to use the simplified tax system, which is allowed according to the main indicators. The transition to a simplified system is subject to compliance with the average number limit. Read the article: → review of the simplified taxation system.

The concept of SNT

SNT (garden non-profit partnership) is a non-profit structure established on a voluntary basis with the aim of helping its members in solving various economic and social problems when conducting vegetable gardening, horticulture or dacha farming.
Such issues include providing the participants of the association with water, electricity, heat, gas, etc. The main regulatory act regulating the activities of SNT, since 2019, is the law “On the conduct of gardening and vegetable gardening by citizens...” dated July 29, 2017 No. 217-FZ. Before this, the law “On gardening, gardening and dacha non-profit associations of citizens” dated April 15, 1998 No. 66-FZ was in force.

NOTE! SNT is not subject to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ (clause 3 of Article 1 of Law No. 7-FZ). But for the purposes of applying accounting standards, SNT is considered as a non-profit structure.

The procedure for maintaining accounting records in SNT is not defined by individual provisions of the law. Therefore, it is necessary to be guided by uniform standards in the field of accounting, on the basis of which a local regulatory document should be developed - the company’s accounting policy.

Using the simplified tax system in accounting

The limit on the average number of employees in the simplified tax system enterprises should not exceed 100 people. It is not allowed to change the object of taxation of the simplified tax system or the system during the year. In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators by item is carried out in the transaction log.

When maintaining the simplified tax system, the partnership pays:

• A single tax calculated when conducting commercial activities.
• Insurance premiums accrued to the Pension Fund of the Russian Federation and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees receiving wages.
• Personal income tax paid by the tax agent.
• Land tax, the amount of which is paid from member contributions.

For taxes paid, SNT submits declarations and calculations to the Federal Tax Service and funds. The balance sheet is presented in a simplified form established for small enterprises. It is mandatory to submit a report on the intended use of the funds received.

When carrying out business activities, separate accounting of income and expenses is necessary. Separate accounting is carried out for funds received and spent on targeted programs and commercial activities.

Accounting in SNT: postings and accounting of results

At the end of the month, the accountant closes the account. 90 to profit account 99 (D/t 90 K/t 99), the balance of which is taken into account in account 84 “Retained earnings” (D/t 99 K/t 84). However, in SNT any activity is carried out for the purposes defined by the charter. Therefore, there is no distribution of profit between participants, and the amount is sent to the account. 86 from debit account 84 (D/84 K/t 86).

Accounting in SNT is not exempt from taxes, but the tax base does not include targeted funds allocated in accordance with the estimate for the implementation of statutory activities.

Accounting for objects of a gardening partnership

SNT document flow is carried out by groups of assets and liabilities.

The responsibilities of the SNT accounting department include tax accounting and reporting for regulatory organizations. The chairman of the SNT may assume responsibility for record keeping. The Federal Tax Service is quite wary of situations where the positions of chairman, accountant and other employees are held on a voluntary basis, without receiving remuneration.

Posting 58 account in SNT how to go to 01

Chart of accounts

• 01 - Fixed assets
• 08 — Investment in non-current assets
• 10 — Materials (analytics: nomenclature)
• 26 — General expenses
• 26.1 — Expenses for maintaining the territory (analytics: expense item)
• 26.2 — Expenses for special projects (analytics: project, expense item)
• 50 – Cashier
• 51 — Current accounts
• 68 — Calculations for taxes and fees (analytics: type of tax, fee...)
• 69 – Calculations for social insurance and security (analytics: type of tax, fee...)
• 70 — Payroll calculations (analytics: individual)
• 71 — Settlements with accountable persons (analytics: individual)
• 76 — Settlements with various debtors and creditors
• 76.1 — Settlements with gardeners (analytics: Gardener, Agreement)
• 76.3 — Settlements with legal entities.

Question No. 4. How are SNT expenses covered when the need exceeds the income established according to the annual estimate? The amount of target income of the members of the partnership depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to assemble a quorum of SNT members and revise the amount of contributions established for the year. Rate the quality of the article.

SNT: a new look

Income tax: the list of expenses has been expanded. A law has been signed that has amended the list of expenses related to wages.

Thus, employers will be able to take into account in the “profitable” base the costs of paying for services for organizing tourism, sanatorium-resort treatment and recreation in Russia for employees and members of their families (parents, spouses and children).

In 2018, the federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now. This means that employers who pay their employees at the minimum wage must raise their wages from May 1.

Rules for accounting in SNT (nuances)

Recovered VAT is attributed to the increase in the initial cost of the financial investment, since the market value is determined without taking into account VAT Accounting certificate calculation 91 76 114986 Other expenses are recognized in the form of the difference between the residual value of fixed assets and the value of fixed assets established by an independent appraiser (671000-73810)-482204=114986 Accounting statement calculation Example 3 Let's consider the postings to account 58 when selling shares. Let’s assume that an organization has investments in registered uncertificated shares of Adrenaline Bank in the amount of 2,200,000 rubles on account 58-1.

Source of income SNT

The receipt of funds for servicing activities is made by membership fees of the participants of the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The amount of membership fees is established for a calendar year or other period determined by the partnership. Membership fees are taken into account as targeted income, tax-free.

Receipt of membership fees is carried out according to a cash receipt order. SNT organizations are required to comply with the rules for conducting cash transactions. If the day of receipt of funds at the cash desk coincides with a number of persons, reception can be carried out according to a statement indicating the data of the area, the person and if there is a signature. A PKO (receipt cash order) must be issued for the document and subsequently reflected in the cash book.

Report of the Chairman of the Board for 2019-2020

Hello, dear gardeners!

Finally, the time has come to hold a reporting meeting, and I will report to you as expected on the work done over the past period. At the beginning I would like to thank all the members of the board of SNT “Vesna” who, despite the difficulties, worked as one well-coordinated team. Of course, not everything works out, but believe me, we want to conscientiously fulfill the responsibilities assigned to us. And now about the work done: 1. On the initiative of caring gardeners, cleanup days were held at the end of July 2021, where they worked with great enthusiasm and cleared overgrown bushes and trees along the ditch on the roadway and along the fences near the forest. 2. Branches and trees hanging over low-frequency wires up to 0.4 KVA along streets 1 to 8 were cut down from the aerial platform. 3. We entered into an agreement with IP Makhnov A.I. for laying internal roads and rolling asphalt chips using special equipment. The work was carried out in two stages from July 29 to July 30, 2019. 4. An agreement was concluded with IP Bontsev to replace the gate on 2nd Street. The dismantling and installation of the gate was carried out on July 26, 2021. 5. 72 grounding devices for electrical installations were installed at street lighting poles. 6. The accident on 2nd Street was eliminated, the switchboard with a machine gun and a meter was replaced. 7. Requests for replacement of lamps and fixtures by an electrician were carried out. 8. Conducted preventative work. 9. Due to regular breakdowns of the gate cloth on 8th Street, both the gate and the bridge over the drainage ditch were completely repaired. 10. We re-signed a contract for waste removal with Ecoline Voskresensk LLC. Household waste is collected regularly. 11. Due to the heavy traffic of vehicles through the entrance gate, the mechanism has worn out. Completed a major overhaul of the gates of IP Sysoev V.S. 12. According to a previously concluded agreement with the AKB company, work is underway on public land. Questions arose regarding the boundaries of the two areas. These issues are currently being resolved. 13. There is a weekly reception of the population. Campaigning and the latest news are posted on the SNT “Vesna” website and on the bulletin board. Website:www/Vesna-snt.ru/

I would like to say a huge thank you to all the caring gardeners who do not interfere with our SNT thriving and becoming better. It’s a shame to hear when people are criticized unreasonably, who are not engaged in talking, but in good faith and with soul, fulfilling the duties assigned to them by the team. There is a great need for more proactive people. After all, among us there are lawyers, economists, and energy specialists, i.e. people of many professions who could help solve important issues.

And to finish my report, I want to say that there are always problems in the economy that we can only cope with together with you. Only the general meeting, and not the courts, has the right to resolve all important issues. And also, I appeal to the general meeting with a request not to believe the false, hypocritical statements of people who bring chaos and disagreement into the life and activities of the team.

Sincerely, Chairman of the Board of SNT "Vesna" Vorobiev A.K.

Income Accounts

The working chart of accounts used by the partnership is approved in the appendix to the accounting policy. Receipts are accounted for using account 86 “Targeted financing” and sub-accounts opened for analytical accounting. An account is opened:

• 86/1 to account for the entrance fee funds allocated for documentation.
• 86/2 to account for membership fees used to cover operating expenses.
• 86/3 for accounting for funds allocated for the implementation of target programs, for example, the acquisition of fixed assets.

Let's consider an example with a typical accounting situation in SNT "Uchastok". The general meeting of the partnership members established the need for road construction. The contribution of each person was 1,500 rubles. The target amount is accumulated in account 86/3 for the loan by participants. The following entries are reflected in accounting by person:

Debit 76/5 Credit 86/3 – 1500 rubles – debt accrued in the amount of the target contribution.

Debit 50 Credit 76/5 – 1500 rubles – a cash contribution was made to the target program.

Account 86/3 will be closed after the construction of the SNT “Plot” road. Debt due to counterparties can be determined using account 76/5.

Accounting for target funds in SNT

The SNT budget is formed from funds contributed by SNT members.

NOTE! From 01/01/2019, SNT can accept contributions from participants only to a current account, not to the cash desk (Article 14 of Law No. 217-FZ). CCT is not used when accepting contributions. Contributions are not payment for goods, work, services, and therefore do not fall under the concept of “settlements” in the sense of the Law “On CCP” dated May 22, 2003 No. 54-FZ. Similar explanations are given in the letter of the Ministry of Finance dated September 11, 2018 No. 03-01-15/65041 regarding targeted contributions to TSN.

Such contributions include:

• membership fees - funds periodically paid by members of the association, which are allocated for the current expenses of the organization;
• targeted contributions are funds that can be used to purchase public facilities.

NOTE! As of January 1, 2019, SNT no longer collects entry fees from participants. Entry fees paid earlier are not returned to participants (Clause 31, Article 54 of Law No. 217-FZ).

How to organize accounting for target financing for profit taxation is explained in detail in the Ready-made solution from ConsultantPlus. Get trial access and access the material for free.

In accounting, account 86 “Targeted financing” is used to reflect the movement of these contributions. To divide contributions, it is more convenient to enter separate subaccounts, for example, 86.1 “Membership fees”, 86.2 “Target contributions”. To account for mutual settlements with SNT members, account 76 “Settlements with various debtors and creditors” is used.

SNT receives and spends funds on the basis of the income and expenditure estimate approved at the general meeting by the members of the partnership (Clause 8, Article 14 of Law No. 217-FZ). Contributions can be spent strictly on a specific budget item. There is no unified form of estimate, and the management of the partnership develops it independently.

Expenses incurred can be reflected in the debit of standard cost accounts (20, 26), but it is also possible to immediately reflect in the debit of account 86, bypassing cost accounts, with the choice of subaccount depending on the type of costs.

Example

The estimate of SNT "Romashka" provides for the following payments: membership fees - 150 rubles. per hundred square meters, targeted contributions for equipping a waste collection site - 1,000 rubles.

SNT "Romashka" accepted a new gardener as a member - N. A. Fadeev. His plot is 5 acres. He made all contributions to the association's cash desk: 750 rubles. (150 × 5 cells) - membership; 1,000 rub. - targeted. The accountant reflected these contributions in accounting as follows:

Dt 50 Kt 76 — 1,750 rub. - contributions from Fadeev N.A. arrived at the cash desk.

Dt 76 Kt 86.2 — 750 rub. — membership fees are accrued as part of targeted funds;

Dt 76 Kt 86.3 — 1,000 rub. — target contributions have been accrued.

For the month, SNT “Romashka” incurred the following expenses:

Dt 86.2 Kt 70 - 15,000 rub. - remuneration of the chairman and accountant;

Dt 86.2 Kt 69 - 4,500 rub. — contributions from the payroll;

Dt 86.2 Kt 71 — 500 rub. — stationery purchased;

Dt 86.3 Kt 10 - 23,800 rub. — materials and tanks for waste site equipment were written off;

Dt 86.3 Kt 60 - 3,200 rub. — services for installing a fence and concreting a waste site.

You can find out what kind of reporting to submit to SNT for targeted financing from the Typical Situation from K+, having received free access to the system.

Accounting for partnership expenses

The list of expenses allowed in servicing the activities of SNT must be established in the constituent documents or internal regulations approved by the general meeting of participants. The amount of annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting.

SNT often uses an accounting journal to maintain operations. The document is necessary for drawing up internal reporting, determining the balance and movement of accounts. Let's look at the features of keeping an accounting journal.

The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expense parts of the estimate.

What books should be kept in SNT?

All pages of the section will be gradually reworked, which site subscribers, as always, will learn about from the newsletter. The procedure for organizing and maintaining accounting records in gardening associations is not regulated by a separate regulatory document.

By letter of the Ministry of Finance of Russia dated October 25, 1996.

No. 92 “On accounting and reporting by gardening partnerships” it was explained that gardening partnerships are recommended to keep accounting records in relation to the simple form of accounting developed for small enterprises (book (journal) of accounting for business transactions in form No. K-1 or journal order ), given in the Guidelines for accounting and reporting and the use of accounting registers for small businesses, approved by Order of the Ministry of Finance of Russia dated December 22, 1995 No. 131.

Accounting for utility bills using a practical example

The partnership estimate does not separately reflect utility bills, which must be taken into account. The main type of utility service received by SNT is electricity supplied on the basis of an agreement with a resource supply company. Electricity costs are accounted for on account 26; metered costs are accounted for on account 76/5, broken down by sections or names in correspondence with settlement accounts.

Let's look at examples of transactions when receiving electricity bills and paying them from a service provider.

An invoice was issued to SNT "Ogorodnik" from OJSC "Energosbyt" for June 2021 in the amount of 850 rubles. The chairman of the partnership agreed with the act of receiving energy, which was recorded in the supplier’s copy; the following entries are made:

1. Dt 26 Kt60– 850 rubles – the amount of SNT expenses for electricity is accrued according to the act;
2. Dt 60 Kt 51 – 850 rubles – payment for the supplied energy has been made;
3. Dt 86/2Kt 26 – 850 rubles – costs were covered from targeted revenues.

The debt for the supply of electricity to SNT "Ogorodnik" has been repaid.

The costs of paying utility bills to the service company are covered by the targeted revenues of the participants. The partnership itself does not provide electricity services and proceeds to cover expenses are not income. The responsibilities of the management body of the partnership include collecting funds and transferring them to the company providing the electricity supply service. Accounting in SNT is carried out in strict accordance with the tariffs established for the service.

Nuances of accounting for fixed assets in SNT

Important! From 01/01/2022, PBU 6/01 is cancelled. Instead, two new FSBUs are being introduced: 6/2020 “Fixed Assets” and 26/2020 “Capital Investments”. ConsultantPlus experts explained in detail what the new standards will change compared to PBU 6/01 in their Review, which you can view for free after receiving trial access to K+.

Accounting for fixed assets (Fixed Assets) is regulated by PBU 6/01 “Accounting for Fixed Assets” (approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n). According to clause 4 of this provision, non-profit organizations (hereinafter referred to as NPOs) accept fixed assets for accounting if the object is used in activities aimed at achieving the goals of creating an NPO, including business activities. The following conditions must also be met at the same time:

• the period of expected use of the OS object is more than a year;
• the object was purchased for the purpose of further use and not for resale.

An asset is accepted for accounting at its historical cost, which is the sum of the actual expenses incurred in the process of acquiring, constructing or manufacturing the asset. These include amounts paid to the seller under the purchase and sale agreement for the property, as well as transportation costs, information and consulting services, non-refundable taxes, etc.

NOTE! If a fixed asset is acquired strictly for non-commercial activities (that is, they do not plan to associate the receipt of VAT-taxable revenue with its use), then the amount of input VAT is included in the cost of the object (clause 2 of Article 170 of the Tax Code of the Russian Federation).

All costs for the acquisition of an asset are collected on account 08 “Investments in non-current assets”, and upon commissioning of the asset, account 08 is credited to the debit of account 01 “Fixed assets of the organization”.

The wiring looks like this:

Dt 08 Kt 60 - an asset was purchased from the seller (including VAT amounts);

Dt 08 Kt 60, 76 - reflects the direct costs of purchasing an asset (transport, consulting, etc.);

Dt 01 Kt 08 - the asset was put into operation;

IMPORTANT! The use of funds from targeted contributions for capital investments should be reflected using account 83 (according to the instructions to the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).

Dt 86 Kt 83 - targeted funds aimed at capital investments are taken into account as an increase in additional capital;

Dt 83 Kt 01 - reflects the disposal of a capital investment item purchased using targeted proceeds.

All operations involving the movement of OS objects are documented with primary documents. For which ones, see the material “Documentation of the movement of fixed assets”.

In accounting, fixed assets are valued at less than 40,000 rubles. can be taken into account as part of the MPZ (clause 5 of PBU 6/01).

IMPORTANT! Depreciation on fixed assets acquired from targeted proceeds and used in non-commercial activities is not accrued (clause 17, section 3 of PBU 6/01, subclause 2, clause 2, article 264 of the Tax Code of the Russian Federation). The amount of depreciation is calculated using a linear method and is taken into account in off-balance sheet account 010 “Depreciation of fixed assets” at the end of the year. Such assets are also not revalued.

When disposing of fixed assets acquired through targeted financing, the sources of financing are not repaid and are not taken into account in the financial results of the company. In accounting, such an operation is recorded as Dt 83 Kt 01.

Moreover, if SNT acquired an asset using funds from business activities and uses it to generate income, then depreciation is charged on this property and it is accounted for separately from the target property. Depreciation in this case is written off as expenses by posting Dt 20 (26) Kt 02.

If SNT received an asset at the expense of targeted funds, but uses it in commercial activities, then the cost of the asset is recognized as income of the non-profit organization (clause 14 of Article 250 of the Tax Code of the Russian Federation). The cost of property in this case is repaid by calculating depreciation (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Land plots and property of SNT

SNT lands can be used only for their intended purpose for growing crops and erecting buildings. The land is not used for housing construction. The building on the site is not registered as property with the right of registration and has the status of a garden house.

A plot of land cannot be privatized and is provided to a person for rent after joining the partnership. The property is the property of all participants. Persons have at their disposal:

• Public roads located on the territory of SNT.
• Communications intended for the operation of utility networks.
• Areas intended for parking or placement of waste collection containers.
• Common structures, gates, fences.

Accounting for property created with the funds of members of the partnership is carried out in the accounts of fixed assets and construction in progress. The property created with the funds of the participants of the partnership is the property of a legal entity registered in the form of SNT. The right to dispose of property with restrictions on transactions must be approved in the Charter of the partnership.

Members of the partnership have the right to dispose of property on a general basis. In the case of use of SNT property by third parties, an agreement is concluded with them for the right to use for a fee, the amount of which corresponds to the cost established for members.

Difference between SNT and ONT

The main difference between SNT and ONT is the possibility of constructing permanent buildings and structures on the land plots of the owners:

• Gardeners from SNT can erect capital construction projects on the ground: houses, garages, bathhouses, sheds, carports, greenhouses and gazebos. If the house on the site meets the housing requirements, you can register in it, even if the property is located outside the village. If the construction of an object with an area of ​​>50 sq.m. only in plans, you need to get a technical plan.
• Gardeners from ONT cannot install capital construction projects on their plots. This is the difference between SNT and ONT. On the territory of the garden you can build a shed, a temporary shed, a booth, a toilet - anything that does not have a foundation. If a gardener builds a small house, it will be impossible to obtain ownership of it.

Share, entrance and additional fees have been cancelled.

The contribution system is changing. Only membership and target payments remain. Share, entrance and additional fees will be abolished. It is worth noting that payments made before the beginning of 2021 are non-refundable.

According to Nikita Chaplin, who holds the post of Deputy Chairman of the Moscow Regional Duma, the amendments also affect contributions collected from members of partnerships: if until recently there were 5 types, then after the reform there are only 2 left, namely target and membership (additional, introductory and share duties have sunk into oblivion - according to the official’s comments, this was done to combat corruption).

As for membership fees, the partnership has the right to spend them on economic needs, namely on wages, removal and cleaning of garbage, landscaping, taxes, security, etc. The decision on spending targeted contributions is approved at the meeting: what exactly can this money be spent on? , is not regulated by law.

Dacha-nag

Accounting in SNT https://sntsprodnik.ucoz.ru/news/osobennosti_bukhgalterskogo_ucheta_i_nalogooblozhenija_sadovodcheskikh_tovarishhestv/2012-05-22-33

Accounting for cash transactions is kept on account 50 “Cash” - cash receipts are debited to account 50, expenditures are credited.

3. Accounting for settlements with employees. Accrued wages to the employees of the gardening partnership (exempt manager, accountant, cashier, full-time security workers) are reflected in the credit of account 70 “Settlements with personnel for wages.” Since the formation of the cost of products, work or services in a gardening partnership is not carried out, the use of account 20 “Main production” (or, for example, 26 “General expenses”) is inappropriate. Direct write-off of accrued amounts from sources of financing is allowed.

For example: debit account 86.2 credit account 70 - for the amount of accrued wages; debit of account 86.2 credit of account 69 “Calculations for social insurance and security” - for the amount of accruals made for wages (UST and contributions to the Social Insurance Fund of the Russian Federation); debit of account 70 credit of account 68 “Calculations for taxes and fees” subaccount “NDFL” - for the amount of withheld tax on personal income; debit account 70 credit account 50 - for the amount of payment made; debit of accounts 68 and 69 credit of account 51 (or 50 - if money is handed over directly to a credit institution or from a connection for crediting to the budget) - for the amount of repaid debt on payments to the budget.

4. Also, so-called general business expenses (office supplies, inventory not related to fixed assets, etc.) can be written off directly to the financing accounting accounts: debit of account 86.2 credit of accounts of acquired property (10 “Materials”) - in the amount the cost of acquired and used assets.

5. To account for all types of settlements with third-party organizations for goods supplied, work performed or services rendered, it is advisable to use account 76 “Settlements with various debtors and creditors” (regulatory accounting documents recommend using this account to account for settlements by small businesses). Such services may be, for example, payment for electricity, garbage removal, security (if the staffing schedule of the gardening partnership does not provide for the corresponding units), etc. In accounting, transactions for the supply of goods, performance of work or provision of services are formalized as follows: debit of account 08 “Investments in non-current assets” credit of account 76 - for the amount of the cost of acquired fixed assets (for example, equipment or counting equipment with a useful life of more than years and costing more than 10 thousand rubles per unit); debit of account 01 “Fixed assets” credit of account 08 - for the amount of the initial cost of fixed assets put into operation; debit of account 76 credit of account 51 - for the amount of payment made. When purchasing fixed assets and other non-current assets (for example, intangible), sources of financing are not written off. The amounts used are reflected in the debit of account 86 upon disposal of previously acquired objects, including upon expiration of their useful life; debit account 10 credit account 76 - for the amount of the cost of purchased materials; debit of account 86.2 credit of account 10 - for the amount of the cost of materials used; debit of account 76 credit of account 51 (50) - for the amount of payment made;

debit of account 86.2 credit of account 76 - for the amount of the cost of work or services performed or provided by third parties. Write-off of sources of financing is carried out on the basis of an act that confirms the volume of work performed (services provided) and their cost; debit of account 76 credit of account 51 (50) - for the amount of payment made.

Also, on account 76 “Settlements with various debtors and creditors”, settlements with employees who are not on the staff of the gardening partnership (under civil contracts) should be taken into account. Please note that in such cases, in addition to calculating the actual wages, it is necessary to withhold personal income tax and accrue unified social tax amounts.

6. Amounts of receivables should also be taken into account on account 76 “Settlements with various debtors and creditors”. However, they must be taken into account separately from the amounts of accounts payable. Gardening partnerships have relatively rare accounts receivable for settlements with third parties (since such debt involves payments for transferred goods, work performed or services rendered in the interests of third parties). Most often, such settlements may arise for the amount of claims for violation of the terms of business contracts or for the amount of damage caused to the garden partnership by the actions of third-party individuals or organizations.

In addition, in account 76 “Settlements with various debtors and creditors”, it is advisable to take into account the debt of the partnership participants for membership fees (the debt for entrance fees is reflected, as a rule, when they are paid, so the use of settlement accounts is not necessary). The current accounting legislation does not prohibit in this case (for small businesses) the use of account 75 “Settlements with founders”.

Organizing and maintaining full-fledged tax accounting in gardening partnerships is hardly advisable - the need to determine the tax base for some taxes arises only when filling out a tax return. Data on the amounts of withheld personal income tax and accrued unified social tax can be taken directly from payroll statements. In accordance with Article 333.9 of the Tax Code of the Russian Federation, water intake from water bodies for irrigation of agricultural lands (including meadows and pastures), watering of horticultural, gardening, summer cottage land plots, land plots of citizens’ personal subsidiary plots, for watering and servicing livestock and poultry that are located owned by agricultural organizations and citizens, is not subject to water taxation. Article 342 of the Tax Code of the Russian Federation establishes that when extracting groundwater used by the taxpayer exclusively for agricultural purposes, including irrigation of agricultural land, water supply to livestock farms, livestock complexes, poultry farms, horticultural, market gardening and livestock associations of citizens, taxation with the mineral extraction tax is carried out according to tax rate 0 percent. Thus, gardening partnerships are actually not payers of water tax and mineral extraction tax.

In the autumn-winter period, there may be problems with holding a general meeting of participants, clarifying estimates of income and expenses, collecting additional membership fees, etc. Therefore, it seems advisable to hold at least two general meetings of participants during the year - in September-October and March-April. It is advisable to include the following issues on the agenda of the general meeting of participants held before the autumn-winter period: making decisions on the formation and use of the property of such an association, on the creation and development of infrastructure facilities, as well as establishing the size of trust funds and corresponding contributions.

In this case, it is advisable to submit for consideration of the general meeting the issue of clarifying the amount of contributions for the next financial year. This involves the development of draft agreements with third-party organizations providing services (security, garbage collection, road clearing, including snow removal, etc.). The most difficult issue in this case may be the issue of assessing the change in the cost of services from the beginning of the next financial year (from January 1) and the associated increase in membership fees. In our opinion, it seems most rational to take as a basis the size of the increase in the cost of services of the current year with its subsequent adjustment when holding a meeting in March-April (holding a meeting during this period is actually mandatory, since it is due to the need to consider the results of the gardening partnership’s activities over the past year) ; establishing or clarifying the amount of penalties for late payment of contributions. A decrease in the activity of the partnership in the autumn-winter period, as a rule, causes problems with the timeliness and completeness of making contributions. Nevertheless, there is a need to make expenses (almost across the entire range) in this period; preliminary approval of the income and expense estimate of such an association and making decisions on its implementation. At the same time, the results of the implementation of the estimate from the beginning of the year to the date of the meeting are considered, and an assessment is made of the possible results of its implementation by the end of the year. In our opinion, it is advisable at the same meeting to approve the estimate of income and expenses for the next year. It should be noted that after the beginning of the year, adjustments to the estimate indicators are allowed; approval of reports of the board, audit commission (auditor), commission for monitoring compliance with legislation. When considering this issue, it is advisable to evaluate the results of the inventory (primarily calculations), which should be carried out before the meeting. Please note that the materials of this inventory cannot be used in the preparation of annual financial statements (in accordance with the requirements of the documents of the system of regulatory regulation of accounting, the inventory for reporting purposes must begin no later than October 1 of the year for which the statements are prepared, and the inventory of calculations It is advisable to carry out as of December 31 of the reporting year). In addition, it is necessary to clarify settlements with state authorities and local governments. In particular, if the specified authorities provided financial support to the gardening partnership, then the unused balance should be returned, since otherwise such balances may be regarded as receipt of income subject to inclusion in the tax base for income tax. A special feature of 2005 is that before its end, land relations between gardening partnerships and state and local authorities must be regulated. [Download from server (97.5Kb)]

SNT: basic concepts, decoding and features

The history of SNT or garden non-profit comrades begins with the creation of the first such forms of land use or land ownership - 1955.

It should be noted that there are no specific legislative acts or other regulatory documents.

The activities of gardening partnerships were regulated by local acts of the municipalities in whose territory they were created, as well as by internal rules created by the gardeners themselves.

Laws at the state level appeared somewhat later.

At the moment when they were really needed.

The first law dates back to 1989 and was in force until 1998.

On April 15, Federal Law No. 66 came into force, regulating the activities of non-profit partnerships and associations of gardeners to the present day.

The last changes to this law were made in 2011.

The law also gives a general definition of this form of land use.

Thus, SNT - a gardening non-profit partnership - is a non-profit organization that citizens establish independently, on a voluntary basis.

The main goal is stated as follows: SNT are created in order to collectively solve problems of a socio-economic nature.

Gardeners also have the right to create their own organizations in the form of non-profit partnerships or consumer cooperatives.

How to keep accounting records in SNT of land, electricity and property?

The property created with the funds of the participants of the partnership is the property of a legal entity registered in the form of SNT. The right to dispose of property with restrictions on transactions must be approved in the Charter of the partnership.

Members of the partnership have the right to dispose of property on a general basis.

The construction of the road was carried out by a contracting construction organization. Example 2. In SNT "Romashka" a computer worth 14,000 rubles, previously purchased using targeted funding, was written off due to the expiration of its useful life. The following operation is performed in accounting: Debit 86-3 “Targeted contributions” Credit 01 “Fixed assets” - 14,000 rubles.

— the initial cost of the computer was written off using targeted funding. In accounting, transactions for registering the constructed road will be reflected as follows: Debit 08 “Investments in non-current assets” Credit 60 “Settlements with suppliers” - 50,000 rubles. - for the amount of services provided by a construction contractor; Debit 01 “Fixed assets” Credit 08 “Investments in non-current assets” - 50,000 rubles.

• Basic accounting concepts

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of law established for all enterprises. Document flow is aimed at processing operations that serve the needs of the organization. Entrepreneurial activity is permitted only to achieve the goals specified in the constituent documents. In this article we will look at how accounting is carried out in SNT. The association was created to meet current needs and solve social and economic problems. Members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly, with enterprises of other forms, the conduct of activities must be taken into account and formalized according to the conditions of accounting and tax accounting.

SNT is a full-fledged legal entity with a Charter that determines the procedure for conducting activities.

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of law established for all enterprises. Document flow is aimed at processing operations that serve the needs of the organization. Entrepreneurial activity is permitted only to achieve the goals specified in the constituent documents. In this article we will look at how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. Members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly, with enterprises of other forms, the conduct of activities must be taken into account and formalized according to the conditions of accounting and tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for conducting activities.

Features of SNT

Land question

How does registration in SNT take place?

Garden plots and vegetable gardens, consolidated within the framework of a garden partnership, are for the most part provided to members on a lease basis.

The cost of rent is determined by the founders of SNT and is paid annually and separately from other contributions.

Issues regarding the acquisition of a plot of land in a garden partnership are negotiated individually with its founders.

As for the provision of land for the organization of gardening comrades, they are decided at the level of the municipality, on the territory of which citizens have expressed a desire to create SNT.

To do this, citizens need to fill out applications and submit them for registration to the local government body.

The registration number of the application determines the order of receipt of a garden plot or vegetable garden.

It is important to note that the members of the partnership are not responsible for the obligations, just as the founders are not responsible for the obligations of their members.

Also, basic economic issues related to electricity and water supply are within the competence of the founders.

Use of the site

The construction of outbuildings and garden houses suitable for living, as well as the construction of hedges and fences, is allowed on the leased plot.

An additional agreement to the contract, a sample can be found on our website.

From here, you will learn how you can get a TIN using government services.

In this article, you will find the OKVED classifier with decoding.

It is allowed to plant vegetable and fruit crops and low-growing fruit bushes if we are talking about a garden plot.

It is strictly forbidden to plant trees and shrubs in the garden plot.