Tariff “Udachny” - accounting services for SNT and GK

Horticultural non-profit partnerships are required to maintain accounting records, which are designed for small businesses in a simple accounting format. This form of business transactions is given in the instructions for maintaining zero reporting and using the appropriate registers for small businesses, adopted by representatives of the Ministry of Finance of Russia on December 22, 1996.

The Chairman of the SNT has the right to take over the responsibility for maintaining accounting records.

The Federal Tax Service is very wary of situations where the occupation of official positions of an accountant, chairman and other employees is carried out on a voluntary basis, without receiving monetary compensation. Amounts for the normal functioning of SNT are calculated through membership payments of participants of a particular partnership.

Finished works on a similar topic

• Coursework Zero reporting in SNT 410 rub.
• Abstract Zero reporting in SNT 250 rub.
• Test work Zero reporting in SNT 240 rub.

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The amount of contributions is established according to the estimate proposed at the general meeting of representatives of the partnership or in the presence of a quorum, the required number of which is determined by the constituent documentation. The amount of such accruals is always set to calendar. Membership payments are made in the form of targeted income, not subject to taxation, however, SNT organizations must comply with the rules for conducting cash accounting transactions.

Accounting statements of SNT

SNT financial statements are submitted once a year. If the partnership is not engaged in commercial activities, then only:

• balance sheet;
• “Report on the targeted use of funds” (if targeted funds were received or spent).
• If there is entrepreneurial activity in the SNT, a “Report on Financial Results” is added.

Forms of accounting reports are given in the order of the Ministry of Finance dated July 2, 2010 No. 66n (as amended by the order dated April 19, 2019 No. 61n). The Inspectorate of the Federal Tax Service SNT is required to submit reports for 2020 in electronic form - tax authorities do not accept paper accounting reports from the report for 2021 (Clause 5, Article 18 of Law No. 402-FZ dated December 6, 2011, as amended on July 26, 2019).

The deadline for submitting SNT accounting reports in 2021 has not changed - it must be sent to the Federal Tax Service no later than March 31, 2021. An additional copy is no longer required to be submitted to Rosstat.

General reporting of the gardening partnership for 2021

quoted1 > > From January 1, 2021, all gardening partnerships in Russia are required to have bank accounts in order to conduct all payments by non-cash method.

How much will market participants get from this? Although there are several months left before the summer season, it is time for the owners of the treasured “six hundred square meters” to prepare for the “hot season” now. All contributions to the SNT (horticultural non-profit partnership) will now definitely go past the cash register, but not into the pocket of the chairman, but into the bank where the association must have an account.

These are the requirements of the new law “On the management of gardening...” (217-FZ), which replaced the already outdated document of 1998. The new edition assumes that absolutely all operations of gardening, gardening or dacha associations will become cashless, which can be considered an application to bring the “dacha” economy out of the shadows.

The size of this informal sector is impressive.

Tax reporting SNT

The composition of SNT tax reporting is formed based on the applied taxation regime and the availability of taxable objects.

What kind of SNT reporting on OSNO is submitted to the Federal Tax Service in 2021:

• Income tax declaration (the form has changed from the report for 2020, approved by order of the Federal Tax Service dated September 11, 2020 No. ED-7-3/ [email protected] );
• VAT declaration (from the 4th quarter of 2021, an updated form will be used, in accordance with the order of the Federal Tax Service dated August 19, 2020 No. ED-7-3 / [email protected] );

SNT reporting on the simplified tax system:

• a simplified declaration submitted to the Federal Tax Service once a year (for the report for 2021, the previous form is valid, approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] , but the adoption of a new form is expected)

A company fills out a VAT return using the simplified tax system only if it acts as a tax agent, for example, when leasing state property.

Regardless of the tax system used, SNTs submit the “Calculation of Insurance Contributions” quarterly (for the DAM for 2021 and beyond, a new form is used, approved by order of the Federal Tax Service dated October 15, 2020 No. ED-7-11/751). The report on the average headcount has been cancelled, starting with the report for 2021; now this information will be indicated in the DAM on the title page.

The obligation to submit land and transport tax declarations has also been canceled - they will not be submitted for 2021 (Law No. 63-FZ dated April 15, 2019). If SNT has land and vehicles on its balance sheet, the amounts payable are calculated by the Federal Tax Service based on data received from Rosreestr and the State Traffic Safety Inspectorate.

SNT is also required to fill out and submit:

• water tax declaration, if the partnership uses water that is subject to licensing (for example, a well is used to collect water),
• property tax declaration, if there are objects taxed at cadastral value.

Reports for 2021 according to st.

quoted1 > > Now the payment for the use of infrastructure facilities for them cannot be more than for a member of the partnership.

But individuals believe that they should pay much less - only for the use of water, electricity, gas, security and garbage removal.

They don’t want to chip in to pay the chairman and members of the board. Now you have to. Payments will be the same for everyone. But individual rights are also expanding.

They will be able to participate in general meetings of members of gardening associations and vote on all issues related to the frequency and amount of contributions. But they still won’t be able to elect the board. In partnerships they vote according to the principle: one owner - one vote. If a site belongs to three citizens, only two of whom are members of the partnership, then when voting on issues of SNT activities, only two from the site will be able to vote, they will have two votes.

What other reports do SNT submit?

Personal income tax reports, reporting to the Pension Fund and Social Insurance Fund

SNT does not always draw up employment or civil employment contracts with employees, making accruals and payments of amounts in favor of individuals. If there are employees on staff (for example, chairman, accountant, cashier), or SNT makes payments to individuals under GPC agreements, additional reports will be required.

To the Federal Tax Service for Income Tax:

• Calculation of 6-personal income tax - for 4 quarters. 2021, the previous form is filled out (as amended by the order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11 / [email protected] ); from 1 sq. 2021, a new form is used (from the order of the Federal Tax Service dated October 15, 2020 No. ED-7-11 / [email protected] );
• 2-NDFL certificates (for 2021, certificates are submitted for the last time; information on accruals to individuals from 2021 will be reflected in the 6-NDFL annual report).

Personalized accounting information is submitted to the Pension Fund:

• SZV-TD - about labor activity (if there are personnel events recorded in the electronic work book in the reporting month);
• SZV-M - about insured persons (for employees who worked in the reporting month under GPC or labor contracts);
• SZV-STAGE - an annual report on the insurance experience of each insured person. If there are no employees, the report is still submitted to the chairman of the SNT (in this case, monthly SZV-M reports must also be submitted to the chairman).

In addition, all SNTs report quarterly to the Social Insurance Fund. For the report for 2021, the previous form of calculation for contributions to “injuries” 4-FSS, approved. by order of the FSS dated 06/07/2017 No. 275. A new form is expected for reporting for the periods of 2021.

Also, once a year before April 15, the Fund waits for confirmation of the main type of activity (form approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. (as amended on January 25, 2017).

Important changes to gardening partnerships from 2021

From January 1, 2021, all gardening partnerships in Russia are required to have bank accounts in order to conduct all payments by non-cash method. How much will market participants get from this? Although there are several months left before the summer season, it is time for the owners of the treasured “six hundred square meters” to prepare for the “hot season” now.

All contributions to the SNT (horticultural non-profit partnership) will now definitely go past the cash register, but not into the pocket of the chairman, but into the bank where the association must have an account. These are the requirements of the new law “On the management of gardening...” (217-FZ), which replaced the already outdated document of 1998.

The new edition assumes that absolutely all operations of gardening, gardening or dacha associations will become cashless, which can be considered an application to bring the “dacha” economy out of the shadows. The size of this informal sector is impressive.

How to prepare a waste passport

A waste passport is a document containing information about the class of waste, its composition, properties and degree of impact on the environment. This document must be drawn up by all organizations, regardless of their size, form of ownership, etc. A passport must be developed for each type of waste separately, based on its hazard class. Enterprises have NLR projects that contain detailed information. In gardening partnerships you will have to start everything from scratch.

Certification is carried out in several stages:

• preparation and thorough analysis of data regarding the classification of waste generated in SNT;
• identification of specific types of waste for which a passport will be developed;
• carrying out laboratory research of waste (chemical and morphological);
• determination of waste classes by calculation or using a federal classifier;
• approval of prepared passports in Rosprirodnadzor.

Completed passports must be transferred for storage to local offices of Rosprirodnadzor. These documents will be valid throughout the entire period of existence of the SNT.

The waste certification process can cause a lot of trouble for an unprepared person who just wants to have his own summer cottage in SNT. Therefore, gardening partnerships often turn to our specialists for help. For many years, we have specialized in providing assistance to legal entities and individuals in obtaining permits in the environmental field. We will carry out waste certification, as they say, “turnkey”. The customer will receive a document developed and approved by Rosprirodnadzor.

Quarterly statistical reports in 2019

Statistical report form (date and number of legal acts)

No. P-4 (NZ) “Information on underemployment and movement of workers” (dated 06.08.2018 No. 485)

No later than the 8th day of the month following the reporting period

No. P-4 - on the number and wages of employees (dated 08/06/2018 No. 485)

Organizations with fewer than 15 people on staff report. Other institutions must submit P-4 monthly.

Until the 15th of the next month

No. P-2 - on investments in non-financial assets (dated July 27, 2018 No. 462)

No later than the 20th day of the month following the reporting period

No. PM - on the main performance indicators of a small enterprise (dated July 27, 2018 No. 461)

No later than the 29th day after the end of the quarter

No. P-5 (m) - basic data on the organization’s activities (dated July 31, 2018 No. 472)

No later than the 30th day of the month following the quarter

No. 5-Z - on the costs of production and sale of products (goods, works, services) (dated July 15, 2015 No. 320)

On the 30th of the next month - for the 1st quarter, 1st half of the year, 9 months

Why do you need an accountant at SNT?

At first glance, coping without accounting is not so difficult. But simply learning accounting software is not enough. The contractor is faced with the task of not only creating reporting forms for submission to regulatory authorities, but also reflecting in them the completeness and reliability of business transactions that were carried out for the required period in accordance with the chart of accounts. The list of responsibilities of an accountant includes:

• drawing up primary documentation (concluding labor or civil employment contracts, drawing up certificates of completed work, generating payment documents);
• processing incoming documents from contractors who provide services, supply materials or goods;
• control over the expenditure of funds in accordance with the items of the approved income and expenditure budget;
• timely settlements with counterparties, compliance with deadlines for payment of taxes and insurance premiums;
• drawing up financial statements and submitting them to regulatory authorities (IFTS, Pension Fund of the Russian Federation, Social Insurance Fund, TFSGU) within the time limits established by law;
• Regular interaction with these authorities and sending responses to requests received from them;
• preparation and submission of documents to the RPN (territorial branch of Rosprirodnadzor), MZHKH (Ministry of Housing and Communal Services) and other municipal bodies;
• preparation for the audit commission, the chairman's report at the general meeting;
• maintaining a register of payment of membership fees and monitoring the reimbursement of arising debts.

Even if the chairman has accounting experience, it will not be easy to cope with all the tasks at the same time.

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.