Where to do accounting SNT. Accounting st. Accounting in SNT

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

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

Targeted financing in SNT

1. Membership, entrance and target fees

As a rule, an accountant does not have any difficulties accounting for such expenses if the services are provided by a specialized organization. In this case, the specified organization must provide the gardening partnership with a certificate of completion of work and an invoice (if it is a VAT payer). In case of cash payment for these services in accordance with Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” a cash receipt is also required.

However, quite often a situation arises when, to provide these services, a partnership hires a private person who is not on the staff of the partnership and who, for example, owns a tractor or other necessary equipment. In this situation, the gardening partnership is the customer, and the individual who performs the work is the contractor. It should be remembered that the contract is concluded in writing and drawn up in two copies. The first copy remains with the organization, and the second copy with the employee. The requirement for a mandatory written form of a contract is contained in Art. 702 of the Civil Code of the Russian Federation.

The contract must indicate the start date of the work and the completion date. The contractor may complete the work in stages. In this case, the contract must stipulate deadlines for completing individual stages of work. They can be changed by agreement of the parties. If the contractor incurs any expenses related to the performance of the work, then the customer must also pay for them (Article 709 of the Civil Code of the Russian Federation). The procedure for paying such expenses, as well as the amount of the contractor’s remuneration, are established in the contract.

A work contract does not relate to employment contracts, but is a contract of a civil law nature. However, if the contractor is an individual who is not an individual entrepreneur, personal income tax and unified social tax should be withheld from the amounts of remuneration due to him under the contract. The contract may also provide for insurance of the contractor against accidents. In this case, the partnership should also calculate contributions for insurance against industrial accidents and occupational diseases.

The share of the unified social tax credited to the social insurance fund is not accrued under contract agreements.

Example 4. The horticultural partnership "Pishchevik" entered into a contract with A.A. Petrov. for garbage removal from the territory of the partnership. According to the agreement, the partnership must pay A.A. Petrov. reward in the amount of 5000 rubles. Petrov A.A.’s expenses related to the execution of the contract amounted to 500 rubles. (payment for gasoline). All expenses are documented.

The contract does not provide for insurance of Petrov A.A. from industrial accidents and occupational diseases.

The SNT accountant must make the following entries:
Debit 86 Credit 76-5
- 5000 rub. - remuneration under the contract has been accrued;
Debit 86 Credit 69-2
- 1000 rub. (RUB 5,000 x 20%) - UST is accrued in the part that is subject to payment to the federal budget;
Debit 69-2 Credit 69-2, 1
- 700 rub. (RUB 5,000 x 14%) - accrued contributions for compulsory pension insurance are offset against the payment of unified social tax to the federal budget;
Debit 86 Credit 69-3, 1
- 55 rub. (RUB 5,000 x 1.1%) - UST is accrued in the part that is subject to payment to the federal compulsory health insurance fund;
Debit 26 Credit 69-3, 2
- 100 rub. (RUB 5,000 x 2%) - UST is accrued in the part that is subject to payment to the territorial compulsory health insurance fund;
Debit 76-5 Credit 68 subaccount "Personal Tax Payments"
- 585 rub. ((5000 rub. - 500 rub.) x 13%) - income tax is withheld from the amount of payment under the contract (minus the expenses of Ivanov A.A.);
Debit 76 Credit 50
- 4415 rub. (5000 rubles - 585 rubles) - funds were issued under the agreement from the cash register of the partnership.

6. Relations with citizens who are not members of the gardening partnership

On the territory of a gardening partnership there may be plots whose owners are not members of this partnership, for example, they ceased to be members as a result of leaving the partnership.

A member of a gardening association has the right to voluntarily leave the gardening non-profit association, at the same time concluding with him an agreement on the procedure for the use and operation of utility networks, roads and other public property, if he continues to use the land plot (clause 9, clause 1, art. 19 of Law No. 66-FZ).

The procedure for paying the cost of part of the property or issuing part of the property in kind in the event of a citizen leaving the members of such an association or liquidation of the latter is determined in the charter of a particular horticultural non-profit association (clause 4 of article 16 of Law No. 66-FZ).

In addition, Art. 19 of the Law establishes that a member of a gardening association of citizens has the right, in the event of alienation of a garden plot of land, to simultaneously alienate to the acquirer a share of common property in the gardening association in the amount of targeted contributions; property share in the amount of the share contribution, with the exception of that part that is included in the indivisible fund of the gardening partnership.

In the event that a gardening partnership is created in the form of a non-profit partnership in accordance with clause 3 of Art. 8 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, a member of a gardening association of citizens has the right, unless otherwise established by the constituent documents of a non-profit partnership, to receive, upon leaving the non-profit partnership, part of his property or the value of this property within the value of property transferred by members of a non-profit partnership into its ownership, with the exception of membership fees, in the manner prescribed by the constituent documents of the non-profit partnership.

Thus, the procedure for paying the cost of part of public property acquired or created through targeted contributions, or issuing part of such property in kind in the event of a citizen leaving the members of a gardening association of citizens, as well as its size must be determined by the charter of a particular gardening association. If such a procedure is not defined in the charter, then in accordance with paragraph 3 of Art. 254 of the Civil Code of the Russian Federation there will be a rule according to which property can be allocated on the terms agreed upon by the parties. If agreement between the association and the withdrawing participant is not reached, then the participant has the right to legally demand the allocation in kind of his share. If it is impossible to allocate a share in kind without disproportionate damage to property in common ownership, the withdrawing participant has the right to have the value of his share paid to him by the association (Article 252 of the Civil Code of the Russian Federation).

You should also pay attention to the fact that membership fees are not refundable upon leaving the garden partnership, since they are used for the current expenses of the garden partnership.

Example 5. Member of the gardening partnership "Pishchevik" Ivanov V.P. decided to leave the partnership. At the same time, he submitted an application for the allocation of a share of the property of the gardening partnership (on the balance sheet of the internal road partnership worth 60,000 rubles).
Share of Ivanov V.P. determined in the amount of the target contribution made by him for the construction of the road - 600 rubles.

Since the share of Ivanov V.P. cannot be allocated to him in kind, payment of the share is made in money:
Debit 76-5 "Settlements with various debtors and creditors" Credit 50 "Cash"
- 600 rub. - paid to Ivanov V.P. the share due to him (due to the budget item “Unforeseen expenses”);
Debit 86-2 “Membership fees” Credit 76-5 “Settlements with various debtors and creditors”
- 600 rub. - the expenditure of targeted funding on the item “Unforeseen expenses” is reflected.

With Ivanov V.P. an agreement was concluded on the procedure for his use of the partnership’s infrastructure. According to this agreement, monthly Ivanov V.P. must pay 100 rubles.
The following entries are made in accounting:
Debit 76-5 "Settlements with various debtors and creditors" Credit 86-4 "Other sources"
- 100 rub. - the debt of V.P. Ivanov was accrued. for the use of the partnership’s infrastructure for January 2010;
Debit 50 “Cash” Credit 76-5 “Settlements with various debtors and creditors”
- 100 rub. - Ivanov V.P. payment was made to the partnership cash desk.

Accounting and harvesting with taxes in a gardening partnership.

The audit of accounting and taxes in SNT is a hot topic today, since in SNT accounting is practically not carried out, or is done extremely poorly, which in practice causes various frauds on the part of both the accountant of the SNT partnership and the chairman.

There are simply no competent people in SNT who understand accounting. It is difficult for an SNT accountant to find practical guidance on organizing SNT accounting, so advice from a competent specialist is valued in this area.

Audit Expert experts are ready to help the accountants of the gardening partnership, who have recently been appointed to perform the duties of an accountant and cashier of SNT (treasurer), will help find answers to pressing questions, and the audit commission of SNT will be confident that during the audit the accountant will check everything as it should.

After an SNT audit, even an ordinary gardener wants to know exactly: what problems there are in accounting for SNT, how the money he pays is taken into account, and where his hard-earned money is directed

Organization of accounting in SNT, payment of taxes, necessary documents:

In horticultural associations, the procedure for organizing, implementing and maintaining accounting is not regulated by separate regulatory documents.

Back in the Letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 “On accounting and reporting by horticultural non-comm. partnerships" explained: - gardening partnerships are recommended to keep accounting records in accordance with those developed for small organizations in the form of a simple form of accounting (book of business transactions in form No. K-1 or journal order). We inform you that by order of the Ministry of Finance of Russia on December 21, 1998 No. 64n, forms of documents for maintaining records in a garden partnership were approved for use, for example, the form of journal order No. K-1 was approved.

Horticultural non-comm. partnerships must maintain accounting records according to a general methodological basis and approved rules established by the Accounting Regulations. accounting, as well as various accounting provisions that take into account the accounting procedure for various accounting objects, the use of the Chart of Accounts (according to the Instructions for using the Chart of Accounts).

In different economic conditions, gardening partnerships, as necessary, use the following types of accounting:

• book of accounting of finished products, raw materials, materials;
• wage accounting book;
• household magazine operations;
• statement of results for economic and financial activities.
• book of accounting of movable and immovable property;
• cash and settlement book.

In modern market conditions, gardening partnerships no longer use the outdated journal form of accounting, but widely use an automated form of accounting. (Programs “1-C: Accounting” of various versions).

The main areas of accounting in a garden partnership:

• TARGET FINANCING – ACCOUNTING IN SNT

1. Membership, entrance and target post-pulls, contributions to the partnership.
2. Accounting of received funds for targeted financing
3. The procedure for targeted expenditure of targeted financing funds
4. Other receipts and income
5. Documentation of partnership expenses
6. Registration of relations with citizens who are not members of a gardening non-profit partnership

• PROPERTY OF A GARDENING NON-PROFIT PARTNERSHIP

1. Objects recorded on the balance sheet of the horticultural non-comm. partnership
2. Inventory of existing property of the partnership
3. Accounting for depreciation of fixed assets
4. Reconstruction and repair of existing fixed assets of SNT
5. Other use of property for statutory and commercial purposes of SNT

• Registration of employees in SNT

1. Organization of labor relations in SNT
2. Accounting for wages and accruals in a partnership
3. Payroll taxes, personal income tax.
4. Benefits and compensation for employees of the partnership

• BUSINESS ACTIVITY SNT

1. Types of commercial activities
2. Accounting for commercial income activities of horticultural non-comm. partnership
3. Accounting for expenses of a gardening non-profit partnership
4. Sale of land plots, accounting and control

• CASH AND SETTLEMENT OPERATIONS IN SNT

1. Accounting for banking transactions and transfers in a gardening partnership
2. Accounting for cash transactions in a partnership
3. Accounting for settlements with accountable persons.

• TAXES FOR GARDENING PARTNERSHIP

1. Calculation of land tax
2. Tax on property of a partnership as a legal entity
3. Property tax for individuals.
4. VAT, income tax, water tax
5. Application of SNT simplified taxation system
6. Taxation system for agricultural. commodity producers
7. Fines and penalties for taxes and fees in SNT
8. Partnership tax payment form

• REPORTING OF THE GARDENING PARTNERSHIP

1. Accounting statements of SNT
2. Tax reporting SNT

• AUDIT AND CONTROL OF FINANCES AND ACTIVITIES OF THE PARTNERSHIP

Audit of a partnership, audit, thematic audit. The main mistakes when conducting audits in SNT.

• FORMATION OF THE ACCOUNTING POLICY OF A GARDENING NON-COMMERCIAL PARTNERSHIP

Formation of an order on the accounting policy of the Partnership: accounting policy for the accounting of SNT, accounting policy of SNT for taxation, the main tasks of the accountant of the partnership and control over their implementation.

• LAWS AND REGULATIONS Governing the operation of a partnership
• Law No. 7-FZ of January 12, 1996 “On non-comm. organizations"
• Latest changes to Law 402-FZ of December 6, 2011 “On Accounting”
• Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n “On approval of accounting regulations” applies. accounting".
• To account for income, PBU 9/99 is used - Accounting Regulations “Income of the Organization”.
• To account for expenses - PBU 10/99 - Accounting Regulations “Organizational Expenses”.
• For property accounting - PBU 6/01 - Accounting Regulations “Accounting for Fixed Assets”.
• Non-cash payments - Regulation No. 2-P on non-cash payments in Russia (approved by the Bank of the Russian Federation on October 3, 2002, taking into account recent changes)
• Cash transactions are regulated by Bank of Russia Directive No. 3210-U dated March 11, 2014 on the procedure for conducting cash transactions by legal entities and the application of a simplified procedure for cash transactions by small businesses.”

Check out also.

The basis for the functioning of the SNT is the estimate of revenues and expenses, approved at a meeting of gardeners. Proceeds are spent only for the purposes specified in the budget. There is no standard form of estimate, so the management of SNT approves a convenient option for itself. The costs incurred are reflected in production accounts - 20, 26, but it is not forbidden to record them in the debit of the account. 86 with the corresponding subaccount. A new member was accepted into the SNT "Bely Klyuch" who purchased a plot (6 acres) and paid: an entrance fee of 2000 rubles; membership fees – 1800 rub. (200 rubles per hundred square meters); target - for the installation of a site for a waste collection container - 100 rubles. The SNT estimate approved the costs of repairing the water pipeline (40 thousand rubles) and setting up the site (4 thousand rubles). For the month: ▪ materials written off for water pipeline repairs – 15 tons.

Accounting in SNT: postings

Attention

Nomenclature - list of goods, works and services

• Funding goals - sources of funding for specific internal projects
• Projects - internal projects, for example, laying electrical networks, constructing a building, etc.
• Estimates - periodic estimates for both maintaining the territory and non-special projects with their own targeted funding
• Expense items (and income) are items in the estimates.
• Taxes and fees - a list of taxes, fees, contributions...

Postings with analytics The elements of reference books for organizing analytical accounting (“sub-conto”, as 1C employees called it) are indicated in parentheses. Accrual of entrance fee K76.1 (gardener) - D86.1 Accrual of membership fee K76.1 (gardener) - D86.2 Accrual under the agreement for the use of IOPK76.1 (gardener, agreement) - D86.2 Accrual for the use of property with neighboring legal entities.

Rules for accounting in SNT (nuances)

Important

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. Blitz answers to common questions Let's consider answers to a number of practical questions about the activities of SNT.

Question No. 1. How are the size of membership fees determined and their accounting in the absence of an estimate? The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To record income and expenses, a transaction journal is kept, which allows you to determine the distribution of amounts among cost accounts.

Question No. 2. How is the fact of payment of fees confirmed if admission is carried out according to a statement? SNT can take form at a general meeting of members of the partnership. In most associations, membership books are drawn up, where a record of the payment of the contribution is made.
Question No. 3.

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

Some people know that I am developing an online SNT management service step by step. I am currently reviewing my financial accounting system. In this regard, I want to come to some common denominator with the chart of accounts, with postings, with analytical accounts. The service itself is already functioning according to a certain scheme, and my goal is to understand how much the accounting system needs to be improved so that accounting is convenient not only for me. In this message, I offer my vision of the accounting system, based on many messages, both from other forums and from this one. It’s a shame that you can’t edit your message; I would, based on the discussion, sum it all up right here.
I’ll probably make this a separate comment or come up with something else.

SNT: a new look

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 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act of receiving energy, which he made a note of in the copy of the service provider.

In the accounting of SNT "Ogorodnik" 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.

Accounting in SNT postings

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.

Info

SNT is a popular modern structure established to conduct dacha farming and solve problems arising in this area. The work of SNT is regulated by Law No. 66-FZ of April 15, 1998.

Accounting in SNT can be divided into: 1. analytical maintenance of a card index of sites, acceptance of contributions, preparation of reports on debtors; 2. accounting for fixed assets, inventories, cash and settlement transactions, submitting reports to the Federal Tax Service, funds, statistics. The importance of accounting in SNT today cannot be underestimated: this is an enterprise, and it is obliged to keep records of all aspects of its activities.

The SNT budget is formed by receipts from members of the partnership. These are contributions: The movement of these funds is reflected in the account. 86 “Targeted financing” using subaccounts to separate the status of contributions. For settlements with gardeners, accounts for settlements with debtors/creditors are used (account 76).
Accordingly, the write-off of expenses incurred at the expense of SNT funds for the statutory purposes of the partnership is carried out at the expense of funds listed in account 86. Basic accounting entries in SNT Let us present the main accounting entries of SNT in the form of a table: Operation Account debit Account credit Accrued due from SNT members entrance (membership, target) fees 76 “Settlements with various debtors and creditors” 86 Receipt of contributions from SNT members 50 “Cash desk”, 51 “Cash accounts”, etc. 76 Reflection of SNT current expenses 20 “Main production”, 26 “General economic expenses”, etc. 60 “Settlements with suppliers and contractors”, 76, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, etc.

Accounting entries for SNT (non-commercial use of land, only gardeners): 1. payment of membership fees to the current account, 2. payment of bank commissions, fines, penalties, land tax from the current account, 3. accrual of land tax. 4. payment for electricity for gardening, other households. expenses. Which accounts are closed at the end of the year?

Answer

we inform you the following: 1.) Debit 76 subaccount “Debt on membership fees” Credit 86 subaccount “Membership fees”

Contributions to SNT members accrued

Debit 51(50) Credit Debit 76 subaccount “Debt on membership fees”

Contributions made by participants

2.3.) Debit 76 subaccount “Settlements with other debtors and creditors” Credit 51

Debit 20(26) Credit 76 subaccount “Settlements with other debtors and creditors”

Commission paid (withdrawn) by the bank

Debit 68 (69) subaccount “Fines (penalties)” Credit 51

Fines (penalties) for taxes (insurance contributions) are listed

Debit 20(26) Credit 68 (69) subaccount “Fines (penalties)”

A fine (penalty) was accrued due to targeted funding for statutory activities

Please note that in commercial organizations, as a general rule, account 99 is used for calculating fines (penalties), however, under these circumstances, it is necessary to use cost accounts for the appropriate source of targeted financing (after all, SNT does not pursue the goal of making a profit).

Debit 20 (26) Credit 68 subaccount “Calculations for land tax”

Land tax accrued

Debit 68 subaccount “Calculations for land tax” Credit 51

Land tax paid

4.) Debit 20(26) Credit 60 (76)

Accrued electricity costs

At the end of the year, cost accounts, as well as financial results accounts, are closed to the account of the source of targeted funding:

Debit 86 subaccount “Membership fees” Credit 20(26)

The use of targeted contributions is reflected

The rationale for this position is given below in the materials of the Glavbukh System vip version

Situation:Is it necessary to include in the income of a gardening partnership (non-profit organization) amounts received from members of the partnership as payment for land and electricity. The organization applies simplification

No, it is not necessary if the charter of the partnership stipulates that the costs of paying for utilities and land payments are covered by the membership fees received.

When calculating the single tax, organizations applying the simplified tax system determine their income in accordance with Tax Code of the Russian Federation. However, they do not take into account the income indicated in Tax Code of the Russian Federation ( ). In particular, when calculating the tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods), which include gratuitous targeted revenues from organizations or citizens for the maintenance and conduct of the statutory activities of non-profit organizations. In this case, targeted proceeds must be used by recipients for the purpose determined by the transferring party, and must also be accounted for separately. If these conditions are met, the proceeds are recognized as targeted for tax purposes. This procedure is provided Article 251 of the Tax Code of the Russian Federation.

The current expenses of gardening societies are financed through membership fees - funds periodically contributed by members of the gardening society ( ). When taxing, entrance, membership and share contributions of participants in non-profit organizations are classified as targeted revenues ( ). Thus, if the charter of the partnership stipulates that the costs of paying for utilities and land payments are covered by received membership fees, these amounts can be qualified as earmarked funds received for the conduct of the statutory activities of the non-profit organization. In this case, these amounts do not need to be included in the tax base for the single tax (if ) ( ). In this case, the partnership must document the use of targeted funds for their intended purpose. For example, contracts concluded with resource supply organizations and invoices received from them for payment for services provided. This follows from the provisions Article 252 and Article 346.16 of the Tax Code of the Russian Federation.

Similar explanations are contained in letters from the Russian Ministry of Finance , .*

Situation: how to reflect fines for tax offenses and penalties for arrears in accounting and taxation

Fines for tax violations and penalties are reflected in accounting as part of tax sanctions. When calculating income tax, do not take into account fines and penalties.

Tax legislation separates the concepts of “penalty” and “fine”. A penalty is an amount of money that an organization must transfer to the budget in case of late fulfillment of its tax payment obligation (). A fine is a tax sanction that is collected from an organization for a tax offense (). The amounts of fines for tax offenses are given in .*

For accounting purposes, fines and penalties can be combined into one category of accounting objects - tax sanctions. This approach does not contradict the objectives of accounting, in particular, providing complete and reliable information about the organization’s activities and the basic principles of its management - rationality and the priority of content over form (,).

The amount of accrued tax penalties does not form (,). Therefore, in accounting, reflect these amounts directly on “Profits and Losses” in correspondence with “Calculations for taxes and fees” (“Calculations for social insurance and security”). To ensure analytical accounting of tax sanctions on accounts, it is advisable to open sub-accounts in the context of taxes for which sanctions are accrued (for example, the sub-account “Fines (penalties) for income tax”).

Reflect the accrual of tax penalties by posting:

Debit 99 Credit 68 (69) subaccount “Fines (penalties)”
– a fine has been assessed for a tax violation (penalty for arrears).*

3. Book:Non-profit organizations: features of accounting and taxation

Gardening partnership - accounting and taxation

Garden plots today for a large number of citizens are both a favorite vacation spot and a source of vegetables, fruits, berries and other products that can be grown in a garden plot.

Relations arising in connection with citizens' gardening, vegetable gardening and summer cottage farming are regulated at the legislative level.

The most common form of organizing the collective activity of citizens in gardening and horticulture is gardening partnerships. We will talk about how accounting and taxation is carried out in gardening partnerships in this article.

Thus, a gardening partnership has the following characteristics:

• is non-profit, that is, they do not pursue profit as the main goal of their activities;
• this is an association of citizens, not organizations;
• formed on a voluntary basis;
• The purpose of the association is to assist its members in solving common social and economic problems of gardening (providing water, electricity, garbage removal, and so on).

A gardening partnership, by virtue of Article 6 of Law No. 66-FZ, is considered created from the moment of its state registration, has separate property, an income and expenditure estimate, and a seal with its full name.

After state registration, the land plot is provided to the gardening partnership in accordance with land legislation, as defined in Article 14 of Law No. 66-FZ.

The highest governing body of a gardening partnership is the general meeting of its members, the competence of which is determined by Law No. 66-FZ (). But the main day-to-day activities of managing the partnership and conducting business activities, ensuring the stable development of activities and achieving the goals outlined in its charter are carried out by the board of the partnership, which is headed by the chairman.

Attention: in accordance with the “On Amendments to Chapter 4 of Part One of the Civil Code of the Russian Federation and on the invalidation of certain provisions of legislative acts of the Russian Federation” (hereinafter –), from September 1, 2014, all gardening partnerships must comply with the requirements of this law.

Newly created gardening partnerships, already at the time of registration, are created exclusively in the organizational and legal forms that are provided for them by Chapter 4 of the Civil Code of the Russian Federation as amended by this law. But at the same time, the constituent documents, as well as the names of gardening partnerships created before September 1, 2014, are subject to compliance with only the first change in the constituent documents of such legal entities. Changing the name of a gardening partnership in connection with bringing it into compliance with the standards does not require changes to the title and other documents containing its previous name. The constituent documents of such gardening partnerships, until they are brought into compliance, are valid to the extent that they do not contradict the specified norms. From September 1, 2014, the following standards apply to non-profit gardening partnerships created before this date: to gardening, gardening and dacha consumer cooperatives - on consumer cooperatives (articles and); to horticultural, gardening and dacha non-profit partnerships - about partnerships of real estate owners (). In this case, re-registration of gardening partnerships in connection with the entry into force is not required.

Let's consider the issues of accounting and taxation of horticultural non-profit partnerships.

Common-use property in a gardening partnership is the joint property of its members, and such property is acquired or created through targeted contributions, as follows from Article 4 of Law No. 66-FZ. Let us recall that targeted contributions are funds contributed by members of a gardening partnership for the acquisition (creation) of public facilities ().

Public property under Law No. 66-FZ includes, in particular, roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, waste collection areas, fire-fighting structures, and the like. In other words, public property is property (including land plots) intended to provide, within the territory of a gardening partnership, the needs of members of such a partnership for passage, travel, water supply and sanitation, electricity, gas supply, heat supply, security, recreation and other needs.

In addition to the common property acquired (created) at the expense of targeted contributions from members of the partnership, the gardening partnership must keep records of entrance, membership, share and additional contributions made by members of the partnership. Entry fees are paid to cover organizational expenses for paperwork, periodic membership fees are paid to pay for the labor of the partnership's employees and other current expenses, additional contributions are made to cover losses incurred during the implementation of activities approved by the general meeting of members of the horticultural partnership ().*

To summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other persons, the Chart of Accounts is intended

Accounting in SNT has its own specifics and features. We’ll talk further about how to organize accounting under different taxation systems. And of course, we will not ignore the changes that have occurred in the legal regulation of SNT activities since 01/01/2019.

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 association’s participants 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.

Nuances of accounting for fixed assets in SNT

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 with a valuation of 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 at the expense of 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. In this case, depreciation is written off as expenses using the posting Dt 20 Kt 02.

If SNT received an asset at the expense of earmarked 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).

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).

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 register.

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 were written off for the equipment of the waste site;

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

Accounting for other income and expenses in SNT

1. Income accounting.

According to Art. 5 of Law No. 217-FZ, citizens have the right to run their own households individually and not join the ranks of SNT participants. At the same time, they have the right to use SNT infrastructure facilities for a fee stipulated by the concluded agreement.

Such payments do not relate to target contributions, are taken into account as part of the partnership’s income and are subject to taxation.

In addition, SNT has the right to engage in commercial activities in order to achieve the main goal of creating a partnership.

NOTE! These incomes will fall within the scope of the law “On CCP” and will require SNT to use a cash register.

Accounting entries are reflected in accordance with PBU 9/99 “Income of the organization” (approved by Order of the Ministry of Finance dated May 6, 1999 No. 32n) and methodological recommendations thereto:

Dt 62 Kt 90.1 - sale of services.

1. Cost accounting.

SNTs are required to keep separate records of targeted and commercial expenses (clause 2 of Article 251 of the Tax Code of the Russian Federation). It is most convenient to organize accounting of business costs on accounts 20 and 26.

In this case, indirect costs must be distributed. Indirect costs are those costs that relate to several types of activities or to all activities of the NPO.

1. By revenue volume. In this case, the percentage of costs related to commercial revenue is determined by the formula:

Vk / (Vk + CPU) × 100,

Вк — revenue from commercial activities;

Tsp - target revenues.

1. Based on the share of employee costs. Then the percentage of costs related to commercial activities will be equal to:

PHOTk / (PHOTk + PHOTc) × 100,

FOTK - wage fund for employees engaged in commercial activities;

FOts - remuneration of “target” personnel.

In addition, SNT is allowed to write off indirect costs, such as expenses for the maintenance of the organization itself, administration salaries, maintenance of premises, structures and transport related to statutory activities, only through targeted contributions (letter from the Department of Tax Administration of Russia for Moscow dated 22.01. 2003 No. 26-12/4743).

In tax accounting (hereinafter referred to as TA), it is allowed to distribute costs in proportion to revenue (clause 1 of Article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated March 16, 2015 No. 03-03-10/13805 and dated June 25, 2015 No. 03-03-10/ 36660). In this regard, it is more convenient to choose a single option “based on revenue” and consolidate it as an element of accounting policy.

All indirect costs collected on account 26 “Indirect costs” are distributed among the types of activities by records at the end of the month:

Dt 86.2 Kt 26 - indirect costs are allocated to current statutory activities;

Dt 86.3 Kt 26 - indirect costs are allocated to target programs;

Dt 20 Kt 26 - indirect costs of business activities are distributed to production;

Dt 90.2 Kt 20 - costs are charged to the cost of commercial revenue.

1. Accounting for financial results.

At the end of each month, SNT closes 90 accounts to account 99 of profits (losses), and at the end of the reporting period, the balance of 99 is taken into account as part of retained earnings (uncovered loss) on account 84. But since entrepreneurial activity is carried out to achieve the goals of statutory activities, then the profit received is not distributed among the participants, but is credited to the account of targeted financing of the statutory activities of the NPO by entry Dt 84 Kt 86.

Features of accounting in SNT under the simplified tax system

In order to reduce the tax burden and be exempt from paying VAT (except for import VAT), income tax and property tax (except for real estate, the value of which is determined by Roskadastre), SNT for commercial activities has the right to choose a special regime in the form of a simplified tax (subclause 14 clause 3 of Article 346.12 of the Tax Code of the Russian Federation), choosing one of the available options for the object of taxation: income or income minus expenses.

In this case, accounting for targeted revenues and expenses is also kept on account 86 “Targeted Financing” and is not subject to taxation (subclause 1, clause 1, article 346.15, clause 2, article 346.16 of the Tax Code of the Russian Federation).

Accounting for income and expenses from commercial activities is carried out in the book of income and expenses using the cash method (Clause 1, Article 346.17 of the Tax Code of the Russian Federation).

Results

The activities of gardening non-profit partnerships are in a special legal field and are regulated by a special federal law.

The status of an organization’s activities also determines the specifics of its taxation. SNT is not exempt from paying income tax, VAT, etc. But when calculating these taxes, the database does not include targeted funds aimed at carrying out the statutory activities of the partnership.

SNT also has the right to apply the simplified tax system. In this case, a special feature is the exclusion of amounts of target funds from income for the purposes of taxation of the simplified tax system.

Due to the fact that targeted funds are not taken into account for tax purposes, SNT needs to organize separate accounting of income and expenses by allocating a special account 86 “Targeted Financing” for this purpose.