When an HOA using the simplified tax system has the right to apply reduced insurance premium rates

Normative base

The procedure for the activities of a voluntary association of owners of residential premises is determined by the third paragraph of Article 50 of the Civil Code. It indicates the possibility of association for management, which considers the common property of the residents of apartment buildings, on a collegial basis. Joining the HOA is carried out on a voluntary basis.

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The Housing Code (Article 135) determines the procedure for the activities of this structure as a legal entity. The Tax Code of the Russian Federation considers the taxation procedure.

List of taxes paid

The homeowners' association, despite its status as a non-profit organization, necessarily makes tax contributions to the state budget. To the list of taxes in the HOA:

• Tax on profit received by the structure.
• Deductions imposed on added value.
• Payment made on the basis of property tax.
• Payment of transport tax.
• Direction of funds for land tax.

The need to pay taxes is associated with the HOA conducting various commercial activities. The taxable base does not include permanent and one-time targeted payments to members of the partnership. Those residents who refuse to join this non-profit organization must also pay utility bills. Such payments received by the management organization are not targeted and must be taken into account for tax purposes.

Tax is also assessed on the conduct of commercial activities of the HOA associated with the receipt of profit from the use of premises and local area.

Taxation of homeowners associations in 2021

» » What taxes does the HOA pay and which system is more profitable? A homeowners' association is not created for the purpose of making a profit, however, it is not exempt from paying taxes. An HOA can use one of two systems: general (OSNO) or simplified (USN) - and the choice here is not so obvious.

Let’s try to understand the features of each HOA taxation option and illustrate the solution to the issue with specific examples. First, let's look at what taxes the HOA pays under the general taxation system, since this option is used “by default” and can be used by all taxpayers. There are three main taxes:

1. at a profit;
2. value added (VAT);
3. on property.

Additionally, personal income tax and insurance premiums for employees are transferred to the budget.

Profit tax – 20% of profit.

When calculating profit, all reasonable and documented costs are taken into account. Value added tax (18%) is transferred to the budget only from the cost of work and services performed in-house. Within the cost of work performed by a third party (contractor), you can take advantage of the VAT exemption.

If quarterly revenue does not exceed 2 million rubles, the organization as a whole can receive an exemption from VAT by virtue of Art. 145 Tax Code of the Russian Federation. This will eliminate complex tax accounting and additional reporting. Property tax (the rate is set by the region, can reach 2.2%) arises in the presence of fixed assets.

In practice, apartment owners rarely buy property under the ownership of a partnership.

The purchase of expensive machinery and equipment takes a long time to pay off, and such work is mainly carried out by contractors. Personal income tax and contributions to the Pension Fund and Social Insurance Fund are calculated and paid on a general basis.

In this case, an HOA is no different from a commercial organization: if there are employees, then contributions are charged to the wage fund, and 13% of personal income tax is transferred from the wages paid.

What determines the amount of taxes?

The amount of taxes in the HOA is determined depending on the income received by the homeowners. Only structures that provide housing for use are not subject to payments. Taxation applies to funds received for the maintenance of a residential property.

The amount of tax deductions depends on factors such as the presence or absence of an HOA agreement and an organization specializing in the operation and management of residential property. If there is such an agreement, all deductions from received utility payments, which determine the amount of taxation, are paid by this structure.

If there is no agreement, the taxes are paid by the HOA itself. But payments from residents fall into the category of targeted payments, which are not subject to taxes. They leave this category only in the situation of spending on the labor of such specialists as concierges, electricians, janitors and others.

For your information

The total amount of taxes in the HOA is affected by the volume of commercial activity conducted. This list includes renting space for advertising and the premises itself for performing work, making payments for using payment offers for satellite TV and an Internet provider.

What affects the size of the amounts?

The Tax Code considers two options for homeowners’ associations to contribute taxes:

• According to the general scheme (OSNO).
• In a simplified version (USN).

According to the general scheme

By default, the HOA pays taxes according to the general scheme. In this case, the amounts to be paid are:

• Paid on the profit received. When calculating it, all expenses that have documentary evidence are taken into account, justified expenses of 20%.
• VAT at the rate of 18%. It is determined by the amount of payment for services and work performed on one’s own. An organization may be exempt from this payment in a situation where the quarterly income from the implementation does not exceed two million rubles.
• Payments imposed on property owned by the partnership. They are set by regional authorities, but do not exceed 2.2%. Its payment is present exclusively in the situation of acquisition of real estate by the HOA by residents.

You will also need to transfer insurance premiums and personal income tax accrued to employees involved in the staff. They are accrued to the budget and sent to the Pension Fund and the Social Insurance Fund. Payments are imposed on a general basis. Like all organizations do. Contributions sent to the wage fund amount to 13% of the amount accrued to employees in the form of wages. In an HOA there may not be such staffing units. Then the tax is not calculated or paid.

Using a simplified diagram

"Simplified" is used in the situation:

• The number of HOA employees is less than 100 people.
• The size of fixed assets may not exceed 100 million rubles.
• Revenue does not exceed 120 million rubles.

In such a situation, insurance premiums, personal income tax and a single tax are subject to payment.

When an HOA using the simplified tax system has the right to apply reduced insurance premium rates

We recently went to a seminar for HOAs and residential complexes, where the auditor told us that HOAs and residential complexes cannot pay contributions to the relevant funds at a preferential rate, but must pay as for the OSN. But all last year we paid at a preferential rate, OKVED 70.32.1, using the simplified tax system. Many accountants who attended this seminar are now at a loss. We don't know what to do. Please, if possible, give us some kind of answer on the pages of the magazine so that we can get our bearings and avoid fines.

In accordance with paragraphs. “I.2” clause 8, part 1, art. 58 of the Federal Law of the Russian Federation dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” during the transition period, reduced insurance premium rates are applied

for payers of insurance premiums making payments and other remuneration to individuals applying
a simplified taxation system, the main type of economic activity
(classified in accordance with the All-Russian Classification of Types of Economic Activities)
of which is
, in particular,
real estate management
.

Relevant type of economic activity

, provided for in clause 8, part 1, art.
58 of Law No. 212-FZ is recognized as the main type of economic activity, provided that the share of income
from the sale of products and (or) services provided for this type of activity
is at least 70%
of total income.

The amount of income is determined in accordance with Art. 346.15 Tax Code of the Russian Federation

.

Confirmation of the main type of economic activity

organization or individual entrepreneur is carried out in the manner established by the Ministry of Health and Social Development of the Russian Federation.

The Ministry of Health and Social Development of the Russian Federation in a letter dated November 30, 2011 No. 5071-19 indicated that the main type of economic activity is confirmed

by the payer of insurance premiums
by submitting to the territorial body of the Pension Fund of the Russian Federation a calculation
of accrued and paid insurance premiums for compulsory pension insurance
in the form of RSV-1 Pension Fund
of the Russian Federation (approved by order of the Ministry of Health and Social Development of the Russian Federation of November 12, 2009 No. 894n),
in which payers of insurance premiums must reflect the share of income from the sale of
products and (or) services provided in the main type of activity in the total amount of income.

At the same time, information about the types of economic activities

organization,
contained in an extract from the Unified State Register of Legal Entities, is not linked to the procedure for recognizing
the type of economic activity of the payer as the main type of activity for the purpose of applying the legislation of the Russian Federation on insurance premiums.

Calculation of condition compliance

the right for insurance premium payers to use a reduced tariff for paying insurance premiums established by Part 3.2 of Art.
58 of Law No. 212-FZ, is given in table 4.4 of section 4 of the RSV-1 PFR form
.

If, at the end of the reporting (calculation) period, the main type of economic activity

organizations or individual entrepreneurs specified in clause 8, part 1, art.
58 of Law No. 212-FZ, does not correspond to the declared
main type of economic activity, such an organization or such an individual entrepreneur
is deprived of the right to apply reduced rates of insurance premiums
from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner.

In accordance with OKVED for group 70.32

management of the operation of the housing stock (
70.32.1
), management of the operation of the non-residential stock (
70.32.2
) is reflected.

Thus, the basis for the application of reduced insurance premium rates is the simultaneous fulfillment of two conditions

:

1.
The HOA independently manages
the operation of the housing stock.

2.
Income from this activity
must be
at least 70%
of the total income of the HOA.

Art. 135 Housing Code of the Russian Federation

It has been established that
a homeowners' association
is a non-profit organization, an association of owners of premises in an apartment building for joint management of a complex of real estate in an apartment building, ensuring the operation of this complex, ownership, use and, within the limits established by law, disposal of common property in an apartment building.

At the same time, HOA funds

consist, in particular, of obligatory payments, entrance and other contributions of members of the partnership (
Article 151 of the Housing Code of the Russian Federation
).

In accordance with paragraph 1 of Art. 346.15 Tax Code of the Russian Federation

When an organization applies
a simplified taxation system,
income from the sale of goods (work, services), property rights and non-operating income, determined in accordance with
Art.
249 and 250 of the Tax Code of the Russian Federation .

Income provided for in Art. 251 Tax Code of the Russian Federation

are not
included in income .

Based on pp.
1 item 2 art. 251 of the Tax Code of the Russian Federation, targeted revenues for the maintenance of non-profit organizations
and the conduct of their statutory activities include
contributions made in accordance with the legislation of the Russian Federation on non-profit organizations by founders (participants, members)
, donations recognized as such in accordance with the civil legislation of the Russian Federation, as well as
deductions for the formation
of established by
Art.
324 of the Tax Code of the Russian Federation according to the procedure
for reserves for repairs, major repairs of common property
, which are carried out by a homeowners’ association, housing cooperative, horticultural, gardening, garage-construction, housing-construction cooperative or other specialized consumer cooperative by their members.

Thus, the homeowners association

, which applies a simplified taxation system,
when determining the tax base, does not take into account entrance fees, membership fees, shares, donations
, as well as
deductions for the formation of a reserve
for repairs and major overhauls of common property, which are made to the homeowners’ association by its members.

According to officials, accounting for other payments

, received by the HOA from its members, as part of the income
will depend on the contractual relations of the HOA and its members
.
So, if :
– in accordance with the charter

, approved by the general meeting of members of the partnership,
the HOA is charged
with ensuring the proper sanitary, fire safety and technical condition of the residential building and surrounding area;
technical inventory of a residential building; provision of public services
; for the maintenance and repair of residential and non-residential premises; major renovation of a residential building;

– The HOA, on its own behalf, enters into contracts with manufacturers (suppliers)

of these works (services) and at the same time
acts on its own behalf
, and not on behalf of the HOA members (that is, based on contractual obligations,
it is not an intermediary
purchasing the specified services on behalf of the HOA members), and the HOA members are charged with paying for this activity of the HOA ,

then in accordance with Art.
249 of the Tax Code of the Russian Federation, the amounts of payments by HOA members for housing and communal services
received to the organization’s account are revenue from the sale of work (services) and, accordingly,
should be taken into account
by the HOA
as part of its income
when determining the tax base for the tax paid in connection with the application of the simplified tax system .

Moreover, if the HOA applies the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses

, then for tax purposes he has the right
to take into account expenses
that meet the requirements provided for in
paragraph 1 of Art.
252 Tax Code of the Russian Federation .

If the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, such taxpayers are required to pay the minimum tax

in the amount of 1 percent of the tax base, which is income determined in accordance with
Art.
346.15 Tax Code of the Russian Federation .

If in accordance with the charter

The HOA is entrusted with the responsibilities for providing the above-mentioned housing and communal services and the HOA,
on its own behalf on behalf of the HOA members or on behalf and at the expense of the HOA members,
enters into contracts with manufacturers (suppliers) of these works (services) (that is,

based on contractual obligations,
is an intermediary
, purchasing services on behalf of HOA members), then on the basis of
paragraphs. 9 clause 1 art. 251 of the Tax Code of the Russian Federation, the income
of the specified organization
will be commission, agency or other similar remuneration
(letters
of the Ministry of Finance of the Russian Federation
dated January 27, 2012 No. 03-11-06/2/9, dated October 5, 2011 No. 03-11-06/2 /136,
Federal Tax Service of the Russian Federation
dated April 22, 2011, No. KE-4-3/ [email protected] ).

If

Your
HOA took into account the amounts of homeowners' payments for housing and communal services as part of its income
and these amounts constitute
at least 70%
of total income,
then you have every right to apply reduced insurance premium rates
.

The HOA may not have included
in its income for calculating the single tax
paid in connection with the application of the simplified tax system, funds received from members of the homeowners’ association for the maintenance and operation of a residential building, taking into account proceeds for home repairs, for the following reasons.

The homeowners association has the right to conclude

in accordance with the law,
an agreement for the management of an apartment building
, as well as
agreements on the maintenance and repair of common property in an apartment building, agreements on the provision of utilities
and other agreements in the interests of members of the partnership (
Article 137 of the Housing Code of the Russian Federation
).

Payment for residential premises and utilities for the owner of the premises

in an apartment building
includes
:

1)
payment for maintenance and repair of residential premises
, which includes payment for services and work on managing an apartment building, maintenance, current and major repairs of common property in an apartment building;

2) utility bills

(
Art. 154 Housing Code of the Russian Federation
).

In turn, utility fees include

payment for cold and hot water supply, sewerage, electricity supply, gas supply (including the supply of domestic gas in cylinders), heating (heat supply, including the supply of solid fuel in the presence of stove heating).

According to paragraph 5 of Art. 155 Housing Code of the Russian Federation

members of the homeowners association make
mandatory payments and (or) contributions related to the payment of expenses for the maintenance, current and major repairs of common property
in an apartment building,
as well as payment for utilities
, in the manner established by the governing bodies of the homeowners association.

Thus, HOA members do not pay for housing and utilities, but mandatory payments and contributions

.

The purpose of creating an HOA

is the management of a complex of real estate in an apartment building, ensuring the operation of this complex, as well as ensuring ownership, use and, within the limits established by law, disposal of common property in an apartment building.

Therefore, funds received at the disposal of fellow members of the partnership that are strictly targeted are excluded from the tax base under the simplified tax system

.

But in this case, the HOA has no revenue from sales

services for managing the operation of an apartment building.

After all, all receipts from HOA members with this approach are recognized as targeted receipts that are not included in income

.

That is, income from the main activity is 0%

in total income.

And you need at least 70%

.

Therefore, in this case, the HOA does not have the right to apply reduced insurance premium rates

.

Features of the differences between the simplified tax system and the OSNO for HOAs

For most partnerships, it is more profitable to use the simplified tax system. In such a situation, the levy is levied on income minus expenses or profits received. The rates for such payments vary markedly. The tax on profits received will be 6% per year.

If a payment is made on the basis of income minus expenses, the rate increases to 15%. At the same time, a non-profit organization such as an HOA has minimal or no income from its activities.

The simplified package includes:

• Regionally approved rate.
• If the balance is negative, only 1% of the potential taxable profit is calculated.
• A reduction in payments to the Social Insurance Fund and the Pension Fund can be used.

Please note:
An additional advantage is the ability to keep a ledger of expenses and income. OSNO requires mandatory completion of all financial reporting documents. Maintaining the Book does not necessarily require the involvement of a specialist. When using the general scheme, there must be an accountant on staff.

Other contributions to the budget under OSNO and simplified taxation system do not differ and are calculated according to the same scheme for all Russian organizations.

The procedure for applying the simplified tax system in 2021

In 2021, no changes are planned for those organizations and individual entrepreneurs that plan to switch to the simplified tax system. That is, companies must, as before, comply with:

• income limit for 9 months equal to 112.5 million rubles;
• residual value of fixed assets – 150 million rubles;
• average number of personnel – up to 100 people.

Income limits for companies already operating on the simplified tax system in 2021 do not change. The income limit is 150 million rubles until 2021. There is also a limit on the residual value of fixed assets equal to 150 million rubles.

Which system is more beneficial for a particular organization?

Each HOA independently chooses the optimal taxation system for itself. To determine the optimal parameters, a table is used to help determine the final tax burden:

The following is entered into the table:

When filling out the columns of the table, the management of the HOA can determine the optimal type of taxation for itself. Waiving the simplified tax system is convenient for homeowners’ associations that have significant additional commercial income. For example, from making payments by residents who are not owners, or from commercial use of the areas of an apartment building.

Registration in accounting

In order to systematize cash receipts, as well as comply with current housing and tax legislation, income and expenses received in the accounts and assets of the housing association are subject to reflection in the following documents :

• in the regulation on the accounting policy of the partnership;
• in the book of debits and credits in the form of account assignments;
• in reporting documents.

Reports are compiled by the audit commission and members of the board for presentation to the annual meeting of residents-owners of real estate in an apartment building, as well as to housing control authorities.

Chairman's remuneration tax

The head of the partnership is a priori a hired employee. Consequently, this chairman of the HOA has the right to receive financial remuneration for the work performed, from which tax payments are paid.

When determining the amount of remuneration, there is no talk of a fixed salary. Incentives for such a specialist are determined on the basis of Article 147 of the Housing Code of the Russian Federation.

Additional Information

The payment is not constant and fixed. It is determined depending on the type of work performed by such a citizen to support the life support of the facility entrusted to him. The order of prices is determined depending on the size of the total costs of work performed over a certain period.

Article 145 of the RF Housing Code stipulates the procedure for determining the amount of remuneration. It is established collegiately at a general meeting of owners. It is recommended to hold the meeting once a month. At each meeting, the issue of remuneration is considered separately.

The amount received is subject to standard personal income tax of 13%. The chairman contributes the amount of tax payments himself when sending the annual tax return. An alternative option is for the partnership to make the payment itself. In such a situation, the total amount received in hand is reduced by the amount of the tax deduction. The procedure for paying this amount is necessarily fixed in the HOA Charter. This document is also accepted collectively by all owners.

HOA Insurance Premium Options

The final amount of insurance premiums paid by the partnership is determined by the provisions of the Tax Code of the Russian Federation. Insurance premiums are required to be paid for each full-time employee of this organization.

The size is determined in Article 426 of the Tax Code:

• 22% is being sent to the Russian Federation.
• 2.9% of the amounts accrued to full-time specialists are sent to the Social Insurance Fund.
• It is required to send 5.1% of the salary to compulsory medical insurance.

Attention:
Amounts are created through the payment of membership fees by HOA members. Their size is determined at the general meeting. There may also be one-time payments. For example, a payment for the creation of the non-profit structure itself. But these amounts cannot be used to pay salaries to full-time specialists. Consequently, wage insurance premiums are not charged on these funds. Regular contributions are paid monthly. They are included in the personal account of HOA members.

Cancellation of preferential tariffs for the simplified tax system for insurance premiums in 2019

The abolition of reduced tariffs for insurance premiums in 2021 under the simplified tax system entails a change in the list of types of activities according to OKVED for which preferential tariffs can be applied. However, reduced preferential tariffs in 2021 still remain for some types of activities. Thus, for socially oriented non-profit and charitable organizations that use the simplified tax system, the tariff rate remains at 20%. It can be applied until 2024 (Federal Law dated August 3, 2018 No. 303-FZ). What benefits on insurance premium rates will be valid in 2021 for simplified insurance according to OKVED are indicated in the table.

TSN "NEW LIFE".

Cases of non-payment of taxes by HOAs

A non-profit structure that brings together homeowners for the successful management of a property has the official right not to pay taxes. This applies to targeted income. The HOA also has the right to take advantage of the invitation of specialized organizations that will carry out maintenance activities on the territory of the building and the surrounding area on the basis of an agreement.

The fact of the existence of an agreement automatically transfers all tax payments to the executing organization. In other cases, payments must be made.

Responsibility and consequences of non-payment of HOA taxes

In some situations, a homeowners' association does not pay taxes, violating the law of the Russian Federation. The fact of a violation may be revealed during an inspection of the HOA by a tax organization.

At the first stage, all documentation of the management organization of the apartment building is reconciled. If the results of such an inspection do not satisfy the inspection structure, an on-site inspection is carried out. A frequent violation is evasion of payment by the structure, which does not take into account the amounts paid for the use of utility services when sending payments. Such violations are detected when:

• Lack of agency remuneration terms with the resource supply organization (RSO).
• Independent calculation of payments and fees for housing and communal services by the partnership.
• Funds received from consumers were not redirected to the RSO settlement account on the day of receipt.

Calculations are made even in the case of non-income-generating activities, the funds for which were redirected to the RSO. This must be reflected in the documentation.

At the same time, members of the HOA must take into account the voluntary nature of the activities of this structure. All decisions are made at general meetings. The board must report on the performance of all business transactions. They show the amount of funds received from targeted and non-targeted revenues. Reporting is adopted at the general meeting. The punishment is imposed on the basis of Article 122 of the Tax Code of the Russian Federation. It takes into account the following violations:

• Understatement of the tax base.
• Other illegal actions.

IMPORTANT
When considering each case, the intentional or unintentional commission of a violation of the HOA is taken into account. When determining the intentional nature of tax evasion, an organization will need to pay up to 40% of the amount of tax that was not paid. Determining the unintentional nature of the violation reduces this amount to 20%.

The penalty may be imposed on the chairman or members of the board. In accordance with Article 199 of the Tax Code of the Russian Federation, in case of committing illegal actions in the amount of over 5 million rubles within three years, that is, on an especially large scale, a citizen faces a term of imprisonment of up to two years. In this case, he may be deprived of the right to occupy certain positions for a period of up to three years.

In case of evasion in amounts up to 45 million rubles, an administrative fine of up to half a million rubles is imposed. Punishment in the form of forced labor for up to six years is also used.

Moreover, in the case when the board of the HOA cannot be held accountable for various reasons, the amounts of payments may be imposed on the members of the partnership. This is due to the peculiarity of forming a partnership and making all decisions and reports on activities during general meetings.

HOA: taxation and accounting

Accounting in HOAs

Targeted revenues are accumulated in the account. 86 in the context of subaccounts by source of income. The main wiring used by the HOA:

The commercial activities of the HOA, as well as the income received, are reflected in account 90 “Sales”; utility payments transferred by the HOA to resource suppliers or regional operators are reflected in the account. 76 “Settlements with various debtors and creditors”.

Analytical accounting for each owner is required. This allows you to quickly obtain information about the status of settlements as of the reporting date.

Read also: Increase in housing and communal services tariffs from 2021

HOA: general taxation system

Associations of apartment building residents using a common taxation system are required to list:

• Income tax (taxes income received in the performance of the duties of an agent under contracts concluded with service providers, from the rental of property listed on the balance sheet, or from the provision of other services);
• VAT (charged for the provision of any commercial services). When performing work by a contractor, the HOA may exercise the right to deduct. If the quarterly revenue is no more than 2 million rubles, the company can receive tax exemption (Article 145 of the Tax Code of the Russian Federation);
• Property tax (if the HOA owns real estate);
• Land tax (paid if the HOA owns a plot of land);
• Transport tax (transferred if transport is available);
• Personal income tax (when paying remuneration to staff or hired employees).

In addition, insurance contributions to the funds are paid from payments made to personnel.

Taxation of HOAs using the simplified tax system

The simplified system of taxation for HOAs involves the possibility of choosing between one of two objects of taxation: income (6%) and the difference between revenues and expenses (15%). If a negative value is formed between income and expenses with a simplified tax system of 15%, then you will have to pay a minimum tax of 1%.

In addition to the single tax, personal income tax and insurance premiums for personnel are transferred.

Until the end of 2021, benefits were available for “simplified” residents, subject to certain conditions - they were allowed to reduce the rates of insurance contributions (clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) by up to 20%. As of 2021, this preference has been abolished.

The advantage of the simplified tax system is the exemption from VAT, income and property taxes (except for those calculated based on the cadastral value of real estate). However, the simplified taxation system for HOAs provides for the payment of transport and land taxes if there are objects of taxation.

Since an HOA is considered a non-profit organization, it will be unfair to use “income” in calculating the simplified tax system. Indeed, in accordance with the specifics of the HOA, all its cash receipts compensate for expenses, often reducing profits to zero. It is more practical to use the simplified taxation system “Income minus expenses”. In this case, only the expenses named in Art. 346.16 Tax Code of the Russian Federation. Expenses not included in the list cannot be taken into account when calculating tax. The transferred insurance premiums and taxes are calculated in the usual way used for organizations of any legal form.

Let’s figure out which taxation system is more relevant for HOAs in 2019.

Here's an example:

Owners pay for utilities in accordance with concluded agency agreements. The intermediary's remuneration is 0.8%. HOA is exempt from VAT. The simplified tax system rate is 15% (“income minus expenses”), income tax is 20%.

Based on these data, we will calculate the amount of tax on OSNO and simplified tax system “Income minus expenses”:

The cost of utilities is not included in revenue, since the HOA acts as an intermediary in collecting payments. This example demonstrates the simplified taxation system as more profitable, but in practice opposite results occur (if there are costs not included in the closed list of Article 346.16 of the Tax Code), therefore, before switching to a simplified system, it is necessary to analyze the company’s activities in order to understand which taxation option HOA in 2021 is more relevant for a specific partnership.

Options for tax payment nuances

The list of nuances of HOA taxation includes:

• Mandatory formation by the board of a complete accounting report of all financial receipts and expenses. The report is compiled by the board and submitted for consideration and approval by all members of the partnership. The accepted report must be published for review on the official website of the partnership, if available, and on the website reformagkh.ru. The reports are checked by employees of the territorial housing inspection. The documentation is prepared according to the official form approved by the Ministry of Labor of the Russian Federation.
• By default, the HOA is on the general taxation scheme. To switch to a simplified system, an application for transfer to the tax office is being prepared. It is reviewed and approved within five days after submission.
• In the case of collecting funds for operations in which the HOA is the performer, they are considered as non-operating income. Payments become non-operating expenses of the organization.
• Funds allocated for capital repairs fall into the category of targeted financing and can be provided with government support. Funds spent on major repairs using all payments are accounted for in a separate report.

Attention
The nuances of accounting for a homeowners' association are based on the type of activity of the association, the decisions of which are made collectively. Tax payments must also be under public control.

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