Commercial activity on the territory of snt. Documents snt. Gardening partnership - accounting and taxation
An interesting and useful review was published by the RF Armed Forces (approved by the Presidium of the RF Supreme Court on 07/02/2014), which provides answers to questions of management in SNT. I made excerpts from some sections, in my opinion, the most topical and topical.
SNT activities in court practice:
The court finally determined the jurisdiction of disputes, since in the past, claims were often filed with the Arbitration Court
"Disputes between citizens who are members of a horticultural, horticultural or dacha non-profit association or who are engaged in gardening, horticulture or dacha farming in individually, and these associations are subordinate to the courts of general jurisdiction. "
The court determined the jurisdiction of the disputes
"Cases on the claims of citizens about the right to a land plot, building, structure located on the territory of a horticultural, vegetable gardening or summer cottage non-profit association are subject to the jurisdiction of the district court at the location of the property."
Membership procedure- only by the decision of the general meeting, and not by a gesture of goodwill from the chairman
“Adoption of a horticultural, horticultural or dacha non-profit association as a member belongs to the exclusive competence of the general meeting of the members of the partnership (meeting of authorized representatives).
Satisfying the claims, the court of first instance correctly proceeded from the fact that admission to a garden partnership by its chairman alone is illegal, since the decision on admission to SNT is the exclusive competence of the general meeting of members of this partnership (meeting of authorized representatives). "
Who can be a member of horticulture
"Members of the horticultural, horticultural or dacha non-profit partnership there may be citizens of the Russian Federation who have land plots within the boundaries of such a partnership (partnership).
The heir to a member of a horticultural, horticultural or suburban non-profit association has the right to become a member of such an association. "
About membership fee and their size- a very important point, because I have repeatedly met a practice in which it was said that the size of membership fees does not depend on the size of the land plot and for all members of the SNT should be the same
“A member of a horticultural, vegetable gardening or dacha non-profit association is obliged to timely pay membership and other fees stipulated by the charter of such an association.
The amount of membership fees can be set depending on the size of the plot owned by a member of a horticultural, vegetable gardening and dacha non-profit association, or set in an amount that is a multiple of the number of land plots owned by a member of the association. That is, it can be, but does not have to be tied to the land area, the main thing is the financial justification of the contribution.
“At the same time, the court of appeal correctly proceeded from the fact that the establishment by the gardening partnership of the amount of membership fees in proportion to the area of the plots belonging to the members of the partnership meets the principles of legality and justice, especially since when implementing general principle payment for land use (article 65 of the Labor Code of the Russian Federation) also takes into account the area of land plots. "
About the right to quit SNT
“For a voluntary withdrawal of a member of a horticultural, vegetable gardening or dacha non-profit association from such associations, a decision of the general meeting established by law for exclusion from the membership is not required.
About the procedure for using common property
"The question of the use of the property of the horticultural, vegetable gardening and dacha non-profit association (property common use), including the use of the land plot in his ownership, should be decided by the general meeting of the members of such an association.
The decision of the general meeting of members of horticultural, gardening and dacha non-profit associations is invalid in the absence of a quorum for making a decision on general meeting members of the company, as well as in case of violation of the procedure for convening and holding a general meeting "
About the obligation to conclude a contract for the use of common property- a clause that became news to me, giving SNT the right to compel a non-SNT member to conclude an agreement
“At the request of a horticultural, horticultural or dacha non-profit association, a citizen conducting horticulture, horticulture or dacha farming on an individual basis may be obliged by a court decision to conclude a contract for the use of the infrastructure and other common property of the association.
Justified is the position of the courts, which believe that a court decision on a citizen engaged in gardening, horticulture or dacha farming on an individual basis may be obliged to conclude an agreement for the use of infrastructure and other common property of the association at the request of a horticultural, vegetable gardening or dacha non-profit association . "
Responsibility for non-payment of contributions
“In case of non-payment of the fees established by the contract for the use of infrastructure facilities and other common property of a horticultural, vegetable gardening or dacha non-profit association on the basis of a decision of the board of such an association or a general meeting of its members, citizens engaged in gardening, horticulture or dacha farming on an individual basis, are deprived of the right to use infrastructure facilities and other common property of a horticultural, vegetable gardening or summer cottage non-profit association. "
Here it is completely incomprehensible - what does it mean to be deprived of the right to use? not to drive along the road, but to fly it in a helicopter?
About the amount of contributions
The amount of payment for the use of infrastructure and other common property of a horticultural, horticultural or dacha non-profit association for citizens engaged in gardening, horticulture or dacha farming on an individual basis, provided that they make contributions for the acquisition (creation) of the specified property cannot exceed the amount of payment for use of said property for members of such an association
About the lack of the right to change the terms of the contract SNT for the use of common property not a member of SNT is also an interesting point
"According to paragraph 1 of article 445 Of the Civil Code of the Russian Federation in cases where, in accordance with the specified code or other laws for the party to which the offer is sent (draft agreement), the conclusion of the agreement is mandatory, this party must send the other party a notice of acceptance, or of refusal to accept, or of acceptance of the offer on other conditions (protocol of disagreements to the draft agreement) within thirty days from the date of receipt of the offer.
On the basis of the foregoing, the court came to a reasonable conclusion that the conclusion of an agreement on the use of infrastructure facilities SNT "F" for E. is mandatory by virtue of law, tk. she is not a member of the partnership, the terms of the contract, which E. is obliged to conclude, comply with the requirements of the law, while the latter evades the conclusion of the contract, in connection with which the claims are subject to satisfaction. "
About expenses and their reimbursement by a non-member of SNT
“Expenses incurred by a non-profit association for the maintenance of infrastructure and other common property of a horticultural, vegetable gardening or summer cottage non-profit association in the absence of an agreement with citizens engaged in gardening, vegetable gardening or dacha farming on an individual basis and using said property are unjust enrichment of these citizens.
On the basis of article 1102 of the Civil Code of the Russian Federation, unjustifiably saved property is subject to return to the person at whose expense it was saved. Therefore, citizens who are not members of the association must pay for the use of its infrastructure. "
About the absence of a contract and the obligation to pay
“The absence of an agreement between the owner of a land plot and a horticultural, vegetable gardening or dacha non-profit association on the procedure for using infrastructure facilities, as well as non-use of the land plot, does not exempt the owner from paying fees for the maintenance of public property of the non-profit association.
At the same time, the court reasonably rejected the defendant's argument that he did not use the land plot belonging to him and, therefore, he did not have an obligation to maintain common property, since, within the meaning of Part 1 of Article 209 of the Civil Code of the Russian Federation, Article 210 of the Civil Code of the Russian Federation, the right of ownership implies the owner's ability to own, use and dispose of this property, the owner bears the burden of maintaining his property. "
That is, the obligation to make contributions for the use of property still lies with the owner of the land plot, regardless of whether he uses it or not. In general, there is no escape for the unfortunate non-member - he will still pay a fee for the use of common property, which is usually equal to the size of the membership fee.
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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct of gardening and truck farming by citizens for their own needs and on amending certain legislative acts of the Russian Federation."
Free link to new law for download (docx file format): ФЗ-217 dated July 29, 2017
The date of entry into force of the law is 01.01.2019.From the same date, FZ-66 of 15.04.98 is no longer valid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).
FZ-217 of July 29, 2017 - Constantly supplemented, amended comments to the new federal law, taking into account the accumulated practice.
Control over the financial and economic activities of SNT
1. Methods of control in SNT
There are the following control methods that can be applied in a horticultural partnership:
- revision(a set of measures and control actions for documentary and actual verification of the activities of a subordinate organization, in which the legality and reliability, as well as the economic feasibility of the performed business operations, the correctness job responsibilities employees of different organizational levels. As a rule, the audit is carried out simultaneously with intradepartmental control, when organizing financial state control);
- audit - independent expertise(checking) the state of accounting, the financial condition of the enterprise, its solvency, as well as the implementation of audit consultations;
- thematic check- monitoring a certain topic (task) of the production or financial and economic activities of the organization, for example, checking the organization of accounting for commodity material values, fixed assets, checking the safety of funds.
Now on the Internet and on physical maps of the area, you can find many incomprehensible abbreviations. One of them is SNT. Not everyone can explain what it is, but what gardening is is understandable to everyone. These two terms mean about the same thing, only the first one is official, it is used in paperwork, in jurisprudence, in general plans for land development. The second term was also official earlier, but now it has become colloquial. However, signs with the names "Gardening such and such" can still be found in many suburbs. In our article, we will answer the question in an accessible language, SNT - what does this mean from the standpoint of modern legal laws. It is important to understand this when making transactions for the purchase and sale of a land plot, as well as for conflict-free membership in a horticultural society. Let's say more, even those who are not a member of the SNT need to know the provisions of SNT, but whose sites are located on its territory.
Definition of an abbreviation
What is SNT? The definition of the abbreviation is as follows - "horticultural non-profit partnership." More simple language, SNT are voluntary associations of gardeners, created so that people can jointly solve all issues related to their land plots, and thereby facilitate and simplify their gardening activities. In other words, these partnerships are needed to manage land on legal grounds... Members of horticultural partnerships on their plots can plant trees, set up vegetable gardens, engage in any economic activity, if it does not violate the charter adopted by the partnership. In addition, it is allowed to build a house in SNT and all kinds of outbuildings. There are many people who live temporarily (for example, in the summer) or permanently in their gardening plots, and the houses they build look solid and are quite livable. It is even possible to register in them, but for this both the house and the plot must be registered as private property, and the house must be recognized as suitable for living.
What is DNP
There are several public organizations, in essence similar to SNT. The decoding of such an abbreviation as "DNP" means "dacha non-profit partnership." Previously, they were called dacha cooperatives. Members of these non-profit partnerships can also engage in gardening and horticulture, build residential and outbuildings on their plots. But if the DNP is located within the city, its land plots are legally equated to the plots of individual housing construction (individual housing construction), which means that the houses built on them can be officially registered without any problems and receive a cadastral number, postal address, registration. It is clear that in the DNP the land plot of the same size as in the SNT will cost much more.
Land for garden partnerships
The first prototypes of SNT appeared almost a hundred years ago in the young Soviet state. They were called garden associations. Even then, the activities of these organizations were based on certain rules. So, their members necessarily paid dues, the size of the plots was strictly regulated (this is 6 acres familiar to many), and the area of buildings erected on them was also regulated. Now a voluntary non-profit gardening partnership can organize a group of people from 3 people. It is important to know that SNT lands should only be from the "for general use" category. Basically, these are plots of agricultural land located outside the city limits. In the 1991 Land Code, there is a clause prohibiting the organization of horticultural non-profit partnerships on land of any other category. The same Code states that in the future, the lands belonging to SNT may become the property of the members of the partnership. According to Article 12 of the Federal Law - 66, adopted in 1998 and amended in 2011, territories should be zoned in Russia. The authorities can allocate land for SNT only after this process, and only in certain zones where the construction of roads, power lines and other similar objects is not planned.
registration
The process of forming horticultural non-profit partnerships is as follows:
1. People who decide to create their own non-profit horticultural partnership submit applications to the governing bodies.
2. According to the zoning, the authorities are allocating land for a new gardening partnership.
3. Registration of SNT is carried out.
Until the third point is fulfilled, the garden partnership does not seem to exist, which means that there are no members, respectively, there are no rights to the land.
This process may not be very fast, because during registration it is necessary to comply with a number of formalities, such as approval of a development project, an organization project, transfer of land to SNT ownership, approval of a list of founders, and so on. If any point is not fulfilled, registration is not carried out.
The charter
People who want to create their own gardening partnership should understand that this organization is legally responsible, which means that it has not only rights, but also a number of responsibilities, one of which is to create the SNT Charter. What it is? Articles of Association are appropriately approved and registered legal document, which contains the provisions and rules relating to all matters related to the activities of a gardening partnership. The Charter must specify:
The name of the partnership (for example, SNT "Yagodka");
The address where it is located;
The number of members already in the partnership and the admissible norms for the admission of new ones;
The area of all its land plots;
Types of contributions and the procedure for making them;
The rights of members of a horticultural organization and their responsibilities;
Managment structure;
Legal form.
Governing bodies
After registration, SNT members hold the first meeting at which they approve the Charter and elect a chairman. He will represent their partnership as a legal entity. Also, delegates are elected, whose duties include: helping the chairman take care of the partnership, signing documents with him (sharing responsibility), collecting contributions, keeping records and control. The chosen SNT chairman must be more than just a good person or an experienced gardener. He must know the office work, navigate legal issues, be able to organize fire safety and much more, that is, be a good leader. His responsibilities include monitoring the work of all employees of the partnership (accountant, electrician, watchman and others). He must observe himself and demand from others to comply with the rules prescribed in the charter, conclude contracts, for example, to conduct a road to the lands of the partnership, open bank accounts, monitor the state of the territory entrusted to him and inform SNT members about upcoming events in the partnership.
Contributions
In any organization, there are always fees. In SNT, their types are as follows:
Introductory, or share (paid once);
Membership (paid monthly);
Target (the chairman of SNT at the meeting must provide information on what the money is being collected for (for example, for laying a water supply to the lands of the partnership), and then report on how the money was used);
Additional (collected if unforeseen circumstances arise).
Funds of share contributions are spent on the acquisition of material assets for the entire partnership.
Membership dues go to the salaries of the employees of the partnership, the payment of general utilities, for example, lighting on the territory of the partnership (this does not take into account whether there is lighting on the site of a member of the SNT), for operating expenses. The amount of the membership fee depends on the number of occupied sites. The size of the share contribution is equal to the sum of 5 members.
Rights of members of SNT
There are people who are planning to build a residential building on the SNT site. In this case, the dacha can become permanent place registration and residence, if there is an act certifying that the erected building meets the standards for residential buildings. In other words, SNT members have the right to build housing on their plots, but a lot of documents will be required to register it.
I would like to highlight the main postulate of all SNT: no matter how many sites its members own, they all have equal rights and only one vote at the meeting when making any decisions.
Each member of the gardening partnership has the right to do the following:
Participate in meetings;
Elect the board and be elected;
Require a report on the activities carried out by the chairman of the SNT;
Carry out on your land plot any activity not prohibited by the Charter of the partnership (construction, breeding poultry, bees, and so on);
Dispose of the site at your own discretion (donate, sell);
Use all public infrastructure facilities of SNT (light, water, road);
Have unhindered access to your site;
Leave the partnership if the desire arises;
Be hired by your horticultural partnership if there is a vacancy in your specialty.
I would like to draw your attention to the fact that you can join SNT after submitting an application and making a positive decision at a meeting of its members.
Obligations of members of a horticultural partnership
All SNT members are required to obey the following rules:
Pay contributions on time;
Within three years from the date of receipt, master your garden plot;
Carry out any activity on it that does not violate the Charter of SNT;
Take part in social events;
Do not create problems for your neighbors by your activities;
Obey the decisions made at the meeting of the members of the partnership.
Withdrawal from a horticultural partnership
If desired, each landowner can leave the SNT. What does this entail?
By law, nothing is wrong. Such a person retains his land plot, he can continue to use the infrastructure of SNT (light, road and other public facilities), to carry out gardening activities on his site.
What an individual landowner should not do:
Go to meetings;
Obey their decisions;
Take part in social events of SNT;
Pay membership fees.
What an individual landowner must do:
Make contracts with SNT for the use of light, water, roads and other public facilities;
Pay for the use of all SNT infrastructure facilities;
Claim your share of the SNT property, purchased with the money of SNT members, in proportion to your deposited funds.
Pros and cons of SNT
People who want to have a piece of paradise, created with their own hands, outside the city, are happy to become members of SNT. Reviews about their activities are different. According to the majority of respondents, there are many advantages to those garden partnerships led by an intelligent and honest chairman. The advantages of SNT are as follows:
There is security;
Always well-groomed clean area;
There are good access roads to the garden plot;
The ability to calmly do what you love;
Those who wish can build a house on the site and register in it.
Notable disadvantages:
The location is not always good;
Too many additional contributions are sometimes collected;
Not all SNTs have good infrastructure;
Difficulties with registration of ownership and, as a result, registration of the house.
In the Russian Federation, there are a variety of forms of economic entities that differ in many ways. Accordingly, the taxation of different forms of management can have significant differences. As for the garden non-profit partnership (SNT), although it does not carry out entrepreneurial activity, it is obliged to pay certain taxes to the state budget. This question has some nuances and pitfalls, so let's try to understand it in more detail. Consider in the article how the taxation of SNT is conducted.
What is SNT, how is it created?
A garden non-profit partnership (SNT) is a form of management in which an organization is created to implement the plans and tasks of a certain group of people who are not seeking economic benefits in the form of profit. In other words, a partnership is created in order to protect the interests of individuals who have horticultural plots in a certain territory. At the same time, SNT is created only on a voluntary basis, that is, compulsion to join this organization is a violation of human rights and freedoms.
It should also be noted, since SNT is a non-profit organization, its purpose is not to derive economic benefits in the form of profit.
In accordance with this statement of the question, it is necessary to highlight the main goals for the achievement of which the SNT is formed, namely:
- solution of general socio-economic issues that arise before the owners of horticultural plots;
- protecting the interests of SNT members before government bodies or commercial organizations;
- organization of settlements with enterprises providing services to gardening partnerships.
These goals are achieved only if all members of the horticultural non-profit partnership participate in the financial and economic activities of the organization. At the same time, for more accurate, complete and timely decision-making and implementation necessary activities the board and its chairman are elected, and a general meeting of members of the SNT is organized.
The essence of taxation SNT
Any horticultural non-profit partnership is subject to mandatory registration with state bodies, and can carry out its activities only after passing the specified procedure. SNT is mandatory registered with the tax authorities, and accordingly, its activities are subject to taxation. But if SNT is a non-profit organization, that is, it does not have economic benefits in the form of profit, what can be the object of SNT taxation?
Since there is property in SNT, it is precisely subject to taxation, only taxes are divided into several types, depending on which particular object acts as the object of taxation.
Classification of taxes and contributions
In accordance with the fact that there are several types of objects of taxation in SNT, it is necessary to classify taxes on this basis. So, it is necessary to highlight such types of taxes as:
| Tax | Description |
| The territory is initially transferred to the partnership for free-of-charge fixed-term use, in which the tax is not paid. After SNT is officially registered, the territory becomes its property and is distributed among the participants of the partnership. From that moment on, they are the owners, and therefore are obliged to pay land tax to the state budget. The taxable base is the cadastral value of the land plot as of January 1 of the year for which the calculation is made. For some categories of citizens, a system of preferential deductions is applied that reduce the taxable base. The interest rate in this case is no more than 0.3%, and the tax is calculated as the product of the interest rate by the cadastral value of the site. |
|
| Legal entity property tax | Objects of taxation are any real estate objects (except for land plots and natural resources) that are on the balance sheet of SNT. The tax rate is set individually in the regions, but cannot exceed 2.2%. In this case, property tax SNT is calculated as the product of the interest rate and the residual value of the object. |
| Individual property tax | If on the territory of the garden plot there is a building (house, garden house, garage) with an area of up to 50 sq.m., it is not subject to property tax. If there is a building over the specified size, the owner- individual is obliged to pay property tax to the state budget. Payments are made in two equal installments - until September 15 and November 15 of the current year. In the event that the owner wishes to pay the entire tax immediately in full, he may well carry out this operation no later than September 15th. The tax is calculated based on the inventory value of the object, and tax rates are set individually for each region. |
| VAT | Although SNT does not carry out business activities, it is a VAT payer. This moment may be connected with the acquisition of property for targeted financing, for which VAT has been allocated, or the sale of unnecessary fixed assets that were previously used in the statutory activities of SNT. The tax is paid no later than the 20th day of the month that follows the reporting tax period. |
| Contributions to funds from the remuneration of the chairman of SNT | If the chairman of the board of SNT has fixed size wages, contributions to all state funds should be made from it, including the Pension Fund of the Russian Federation - 22%, OMS - 5.1%, FSS - 2.9%. |
If a taxpayer, both a legal entity and an individual, does not pay the necessary payments and contributions on time, administrative penalties may be applied to him. In this case, in each individual case, that is, for each type of tax, the amount of the fine is set individually.
Procedure for payment of taxes and fees
For those plots that are the property of individuals, that is, objects for individual use, only the owner is obliged to pay property tax. At the same time, he receives settlement receipts, which indicate the amount of tax, as well as all the indicators and characteristics necessary for the calculation.
As for the property tax of a garden non-profit partnership, that is, those plots that are public objects, the taxpayer is SNT as a legal entity. Accordingly, it must independently pay all taxes in accordance with the settlement receipts, which indicate this information... In addition, contributions to government funds are also the responsibility of SNT.
Accounting in SNT
All accrued taxes must be reflected in the accounting records of the horticultural non-profit partnership. However, there are situations in which a member of the partnership is not professional accountant, and therefore accounting becomes problematic for SNT. According to tax legislation, SNT have the right to use a simplified taxation system, under which it is allowed not to keep accounting in the full sense of this concept, but only to compile a Book of Income and Expenses.
If used general system taxation, tax returns must be submitted to the tax authorities, according to which the employees of the controlling services can check the correctness of the calculation of advance payments.
A practical example of calculating taxes and contributions
The Iskra Gardening Non-Profit Partnership has been operating since January 1, 2008. Commercial activities in 2016 it is not expected to be conducted. On the balance sheet of SNT there is a computer worth 20,000 rubles, a building worth 100,000 rubles. and a road worth 80,000 rubles. The remuneration of the chairman of the board of SNT is 10,000 rubles. per month.
SNT is on general regime taxation. We will calculate the tax amounts that are payable to the budget by SNT as legal entity.
Property tax = (20,000 + 100,000 + 80,000) * 2.2% = 4,400 rubles.
Contributions to funds from wages:
- PFR = 10,000 * 22% = 2,200 rubles;
- CHI = 10,000 * 5.1% = 510 rubles;
- FSS = 10,000 * 2.9% = 290 rubles.
5 answers to frequently asked questions
Question number 1. If the owner of the garden pays property tax, is this a sufficient payment or are there other payments?
Since the site is located on the territory of SNT, the owner can join SNT in order to pay for various services of third-party organizations. For example, it can be garbage collection and cleaning of the territory, the provision of electricity, water, heating. Such services, as a rule, are paid by SNT independently for each owner of the garden plot, but the money for the implementation of such an event goes to the SNT budget as membership fees of SNT participants. It is these contributions that will be mandatory for you after joining SNT, since the partnership needs to pay for the services of third-party organizations.
Question number 2. If I am not satisfied with the terms of a horticultural nonprofit partnership, can I withdraw from it?
Of course, each member of the SNT has the opportunity to leave the partnership and individually deal with their gardening plot. At the same time, it is necessary to clearly understand that the owner must independently pay for various services of third-party organizations. cash, as well as pay the partnership for the use for their own purposes of objects that belong to the partnership, for example, access roads or internal roads. For this, a special agreement must be drawn up, which will reflect all the essential points of this agreement.
Question number 3. Can the owner of a horticultural plot nominate himself as a member of the SNT board if he is not a member of this SNT?
No, he has no such right. Only those individuals who are the owners of the gardening plot and members of the SNT can be nominated as members of the SNT board.
Question number 4. Does the owner of a garden plot need to pay water tax to the state budget if there is a well on the territory for the production of water for agricultural purposes?
This obligation existed earlier - before the adoption and official publication of Ch. 25.2 "Water tax" of the Tax Code of the Russian Federation. Until that moment, all owners were obliged to pay water tax to the state budget, and now this obligation has been canceled - since January 1, 2005. Thus, each owner can use the well and at the same time not worry that for this event the tax authorities will require payment or set penalties.
Question number 5. Can I register on my gardening plot in SNT if I am the owner?
Yes, you can register on the garden plot. Previously, such a procedure was prohibited, but on this moment any owner has the right to register at his gardening site. However, it must be remembered that for this it must be observed required condition: the building on the site must be recognized as a residential property, acceptable for people to live in it. In other words, the building must have a solid structure, equipped with all communications, and you can live in it for at least one year, that is, throughout all annual seasons.
This brochure is compiled from frequently asked questions that we have to deal with at numerous gardening conferences and in the legal department.
I want to warn you right away: gardeners do not agree with all the answers, they argue with many and consider the current situation to be unfair. The fact is that we consider disputable situations not from the point of view of justice, but from the point of view of legality. The laws, however, today are so imperfect, so inconsistent with each other, that gardeners found themselves outside the legal field. The government is trying to shift the solution of almost all the problems of gardeners, whether it be the implementation of the "dacha amnesty" or the observance of fire safety requirements, on the shoulders of the gardeners themselves! Officials almost always respond to requests for help: “Collect money and do it” ... And it’s quite a cannibalistic practice - to impose all kinds of fines on gardening partnerships for “failure to comply with the rules and regulations” ...
Alas, while normal legislative work in our sphere is being replaced everywhere by imitation and talking shop, and if any legislative acts are slipping through, they, as a rule, lead to a worsening of the situation and the emergence of new problems. An example of this is another simplification of the "dacha amnesty" adopted before the last elections to the State Duma. The result is massive boundary disputes between neighbors. Boundary conflict in jurisprudence- the most difficult (and expensive!) Matter to be solved, it can drag on for decades!
Dear gardeners, today we can only rely on ourselves, so we must learn to protect ourselves. Let's jointly resist the illegal demands of officials, raiders, all kinds of politicians who are trying to use us for their own selfish ends ...
And our main weapon in this will be legal knowledge. When you know well even bad laws, there is a chance to defend your rights and achieve justice!
Your Andrey Tumanov,
Chairman of the Council of the Moscow Union of Gardeners,
editor-in-chief of the newspaper "Vashi 6 acres".
1. What is SNT?
Answer: SNT is a horticultural non-profit partnership, a non-profit organization founded by citizens on a voluntary basis to assist its members in solving common social and economic problems of gardening. Also, the association can be created in the form of a non-profit partnership and a consumer cooperative.
2. If I have a garden plot - should I build something there or can I just plant a garden?
Answer: in accordance with Art. one Federal law"On horticultural, horticultural and dacha non-profit associations of citizens" No. 66-FZ dated April 15, 1998 (hereinafter referred to as the law on gardeners), a garden land plot is provided to citizens for growing fruit, berry, vegetable, melon or other crops and potatoes, as well as for recreation (with the right to erect a residential building and utility buildings and structures). Thus, in order to achieve the goal of using a garden plot, it is enough to develop the land - to plant a garden, to set up a vegetable garden. Buildings are optional. On a summer cottage, the construction of a residential building or a residential building is a priority.
3. Many years ago I was given a garden plot, now a structure has been erected there. Why can't I register this plot as a property?
Answer: most of the garden plots were provided on a lease or fixed-term basis, in order, firstly, to give citizens the opportunity to grow food necessary for survival, and secondly, to quickly and without reimbursing the value of property to withdraw land after harvest. Currently, some of these plots are owned by the Russian Federation and are not subject to privatization. They can be rented. If the garden plot has been built up, then the building may be in accordance with Art. 222 of the Civil Code of the Russian Federation is recognized as an unauthorized building and, by a court decision, can be demolished at the expense of the person who built it.
4. If the partnership is not a profit, does this mean that I do not have to pay dues?
Answer: non-profit organizations are organizations that do not have profit making as the main goal of their activities, but this does not mean that non-profit organizations do not conduct any economic activity... The activities of SNT are aimed at meeting the needs of members for energy supply, water supply, and so on, and contributions are collected precisely to achieve these goals.
5. Is it possible to plant coniferous and deciduous trees instead of fruit trees?
Answer: in the garden and summer cottage there is no provision for the possibility of planting fruitless trees, and in the garden plot there is no provision for planting any trees and shrubs at all.
6. Should SNT contain the territory adjacent to the external borders (behind a common fence)?
Answer: The answer to this question is contained in the acts of the authorities local government, on the territory of which the association is located.
7. What taxes should I pay if I have a plot in SNT?
Answer: in accordance with Art. 2 of the RF Law of 09.12.1991
No. 2003-1 "On taxes on property of individuals" the object of taxation is a residential building, apartment, room, summer cottage, garage, other building, premises and structure, as well as a share in the right of common ownership of this property. Property tax exempt Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, disabled people of I and II groups, disabled from childhood, participants in the Civil and Great Patriotic War and some other categories of citizens.
The tax on buildings, premises and structures is not paid from residential buildings with a living area of up to 50 square meters and utility buildings and structures with a total area of up to 50 square meters located on plots in horticultural and dacha non-profit associations of citizens. In addition, in accordance with Ch. 31 "Local taxes" of the Tax Code of the Russian Federation, the object of taxation is land plots that are on the right of ownership, life-long inherited possession and permanent perpetual use. No one is exempted from paying the land tax, however, the regulatory legal acts of the representative bodies of municipalities can establish tax benefits, the grounds and procedure for their application.
Thus, a citizen must pay tax on his property, and it must also be remembered that the SNT public property tax is included in the membership fees.
8. Is the garden plot inherited?
Answer: the garden land plot is inherited on an equal basis with the rest of the property of the deceased. Membership is not inherited, as it is a personal non-property right.
9. Can a garden plot be sold?
Answer: the owner has the right to dispose of his property at his own discretion, including selling, donating, pledging. The contract of sale and purchase of real estate can be drawn up in a simple writing, must contain all essential conditions (object, price, etc.) and is subject to mandatory state registration in management Federal Service state registration, cadastre and cartography.
The buyer's right to a land plot arises from the moment of state registration.
10. What should be the infrastructure of SNT? Is it obligatory to conduct electricity?
Answer: the issue of creating the infrastructure of the association is the exclusive competence of the general meeting of members (meeting of authorized representatives) of SNT. If the majority of members do not want to create any infrastructure object, then no one can be obliged to make contributions for the creation of such objects.
However, this provision does not apply to the necessary facilities of the engineering infrastructure - a fire pond, for example, or motor pumps - they should always be, regardless of the decision of the general meeting of members.
11. Who sets the amount of the annual contribution?
Answer: the determination of the amount of contributions belongs to the exclusive competence of the general meeting of members (meeting of authorized representatives) of SNT.
12. Do I have the right to register with my garden house?
Answer: by resolutions of the Constitutional Court of the Russian Federation of June 30, 2011 No. 13-P and of April 14, 2008 No. 7-P, paragraph two, Art. 1 of the Law on Gardeners was recognized as inconsistent with the Constitution of the Russian Federation insofar as they exclude the possibility of registering citizens at their place of residence in residential buildings that belong to them by right of ownership, which are suitable for permanent residence and are located on garden plots related to agricultural land and lands of settlements.
Thus, the theoretical possibility of registering in a residential building (this is what the garden house is called from the point of view of the law) exists, however, the process of exercising this right is complicated and is currently not debugged.
“At the same time, the owners of such land plots (garden land plots located on agricultural land) should take into account that registration at the place of residence in residential buildings suitable for permanent residence on them does not lead to the acquisition of the status of the corresponding territory. settlement and, therefore, does not impose on public authorities the responsibility for its improvement, creation and maintenance of communal, transport and other infrastructures, with the exception of resolving issues directly related to the implementation of fundamental human and civil rights and freedoms. Therefore, choosing a residential building located on a land plot classified as agricultural land as a place of residence, citizens should consciously accept the possible inconveniences that result from living outside the territory of settlements. "
13. The size of the membership fee - by whom, what are the payment terms?
Answer: the size of the membership fee is set by the decision of the general meeting of members (meeting of authorized
soaked) SNT.
14. What documents are the basis for state registration of ownership of a garden plot?
Answer: in accordance with Art. 25.3 of the Federal Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it" the basis for state registration of a citizen's ownership of a garden or summer cottage land plot may be one of the following documents:
- an act on the provision of a given land plot to a citizen, issued by a state authority or a local self-government body within its competence and in the manner prescribed by the legislation in force at the place of publication of the act at the time of its publication;
- act (certificate) of the citizen's right to this land plot, issued authorized body state power in the manner established by the legislation in force at the place of issue of the act at the time of its issuance;
- another document establishing or certifying the citizen's right to this land plot.
15. What are the responsibilities of members of SNT?
Answer: the rights and obligations of members of the SNT are determined by Art. 19 of the law on gardeners - in Appendix No. 1 this article is given in full.
16. What is common property?
Answer: in accordance with Art. 1 of the law on gardeners, common property includes property (including land plots) intended to ensure, within the territory of the association, the needs of its members in passage, passage, water supply and drainage, electricity, gas supply, heat supply, security, recreation and other needs (roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, waste collection areas, fire-fighting facilities, etc.).
We draw your attention to the fact that in a horticultural non-profit partnership, these objects of property may be jointly owned by members or owned by a legal entity - SNT itself.
17. If I want to conduct a land survey, where to start?
Answer: for carrying out boundary works, it is necessary to conclude an agreement on necessary work with a person duly certified as a cadastral engineer. The coordinates of such persons can be found on the Rosreestr website - www.rosreestr.ru.
18. How are land disputes resolved?
Answer: if the parties cannot agree on the location of the border of the land plot, then the case is subject to trial by the court. Note that in order to resolve a land dispute, most often it is necessary to appoint a land management examination, the cost of which is high and most often incommensurate with the cost of the disputed piece of land.
Territorial jurisdiction is determined by the location of the land plot.
19. Can the chairman of the board be elected by the board of SNT?
Answer: in accordance with paragraphs. 4 p. 1 of Art. 21 of the law on gardeners, the exclusive competence of the general meeting of members (meeting of authorized representatives) includes the election of the chairman of the board and the early termination of his powers, unless otherwise provided by the charter of such an association. Consequently, the SNT charter may establish the election of the chairman of the board at a meeting of the board.
20. Does a member of SNT have preemptive right buying a neighbor's plot?
Answer: a member of SNT has no pre-emptive right to purchase an adjacent land plot. Such a right arises only where there is common property.
21. What is a membership fee, who pays it, what other fees are there?
Answer: in accordance with Art. 1 of the Law on Gardeners, membership dues are funds periodically contributed by members of a gardening association to pay for employees who have entered into employment contracts with such an association, and other current expenses of the association. That is, membership fees are spent on the maintenance of the legal entity itself. The law also provides for the following types of contributions:
introductory and targeted - in a non-profit partnership and non-profit partnership, in a consumer cooperative
ve provides for the collection of entrance, membership, share and additional fees, each of which should
be carried out in accordance with the purposes determined by the law.
22. How to hold a general meeting of SNT members?
Answer: general meeting of members is supreme body management of the association, it can be regular, which must be held at least once a year, and extraordinary, which can be convened by the board, as well as at the request or proposal of the auditor ( audit commission), not less than 1/5 of the total number of members, as well as the requirement of the local government. The procedure for notifying members of the upcoming general meeting is determined by the charter of the association, it also specifies the procedure for electing authorized representatives (if the association provides for a general meeting of members in the form of a meeting of authorized representatives), as well as the procedure for holding a general meeting of members in absentia. The procedure for holding the general meeting of members, the voting procedure are determined by the rules for holding general meetings, which are approved at the general meeting of the members of the association.
23. How far from the border can I build buildings on the garden plot?
The answer to this question is contained in clause 6.7 of the Code of Rules SP 53.13330.2011 “SNiP 30-02-97 *. Planning and development of territories of horticultural (summer cottage) associations of citizens, buildings and structures ", this document is given in Appendix No. 2.
24. Can I fence myself off from my neighbors with a solid fence?
Answer: continuous fencing of a garden plot is allowed with the written consent of a neighbor. See clause 6.2 SP 53.13330.2011.
25. Is it allowed to breed bees in the garden?
Answer: in accordance with clause 7.9. * Code of rules for the design and construction of SP 11-106-97 "The procedure for the development, coordination, approval and composition of design and planning documentation for the development of territories of gardening associations of citizens" on the territory of the garden (summer cottage) site, an apiary is allowed ... The apiary should have a solid fence 2 m high, and be located no closer than 2 m from the boundaries of the site.
26. What to do if the SNT chairman refuses to submit reports and decisions of general meetings?
Answer: In accordance with paragraphs. 2 p. 1 art. 19 of the law on gardeners, the right of a member of an association is to receive information about the activities of the management bodies of the association and its control body. If the board refuses to submit documents, the refusal can be appealed in court.
27. Why are some taxes included in the estimate besides the salary of the accountant, watchman and electrician?
Answer: a horticultural non-profit association of citizens is a legal entity and is obliged to fully comply with the requirements labor legislation, SNT makes contributions to all funds on an equal basis with other commercial organizations. In 2011, contributions to funds are 34.2% of the payroll fund. The transfer of contributions to funds is mandatory.
28. Can I install a greenhouse on my site?
Answer: yes, you can, one meter from the border of the land plot. In addition, if the greenhouse is on a foundation, you can register ownership of the property. The registration procedure is exactly the same as for the registration of any other building on a garden plot.
Answer: the amount of land tax depends on the area of the land plot, its cadastral value and the land tax rate. The area of the site, as well as its cadastral value, can be found from the cadastral extract or found on the Rosreestr website. It can also be calculated by multiplying the specific indicator of the cadastral value (measured in rubles per square meter) by the area of the land plot (it can be found in the certificate). The land tax rate is determined by the representative body municipality, on the territory of which the gardener's land is located.
30. Why SNT should pay for negative impact on environment if it is not a production, does not have emissions and discharges?
Answer: the garbage placed at the landfill is the property of the association. Under the garbage disposal agreement, only the transfer of SNT property (garbage) from the association to the solid waste landfill is carried out, in accordance with Art. 210
Of the Civil Code of the Russian Federation, the owner bears the burden of maintaining his property.
31. How should the removal of household waste from SNT be organized?
Answer: garbage removal from SNT should be organized in accordance with the requirements of the acts of local government bodies on the territory of which the associations are located.
32. Is it possible to burn garbage on your site?
Answer: burning of garbage on a garden or summer cottage plot is not allowed.
33. What are the fire safety requirements for SNT?
Answer: fire safety requirements are formulated in the Federal Law of July 22, 2008 No. 123-FZ "Technical Regulations on Fire Safety Requirements":
P. 18 Art. 67 states that on the territory of a horticultural, horticultural and dacha non-profit association of citizens, fire fighting equipment must be provided with access to all garden plots combined into groups and common facilities. The width of the carriageway of streets must be at least 7 meters, of driveways - at least 3.5 meters.
In paragraph 18. of Art. 68 indicates that to ensure fire extinguishing in the public territory of the association, fire-prevention reservoirs or tanks with a capacity of at least 25 cubic meters with the number of sites up to 300 and at least 60 cubic meters with the number of sites over 300 (each with sites for the installation of fire equipment, with the possibility of water intake by pumps and the organization of an entrance of at least 2 fire trucks).
Also, the requirements are contained in the Code of Rules SP 53.13330.2011 “SNiP 30-02-97 *. Planning and development of territories of horticultural (summer cottage) associations of citizens, buildings and structures ", the norms of which are binding.
34. Am I obliged to become a member of SNT?
Answer: in accordance with paragraph 2 of Art. 30 of the Constitution of the Russian Federation, no one can be forced to join any association or stay in it. Thus, joining the association is a voluntary expression of the will of a citizen.
35. Should the chairman provide the tax authorities with information about the members of the association, including providing copies of passports and land certificates?
Answer: Government body cadastral registration, the body that conducts state registration of rights to real estate and transactions with it (Land Cadastral Chamber and Rosreestr, respectively), in the order communication exchange information about the rightholders of real estate for tax purposes.
The chairman of the board of SNT should not provide information about the members of the organization to the tax authorities. In addition, in accordance with paragraph 4 of Art. 6 of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data", a person who processes personal data on behalf of the operator is not obliged to obtain the consent of the subject of personal data to process his personal data. Thus, if there is a need to present the personal data of members somewhere, you must first obtain written consent from the members of the association.
36. If a member of SNT does not pay fees, can he be deprived of the right to use electricity?
Answer: No you can not. It is necessary to work with non-payers, including collecting debts on contributions in court.
37. How should biowaste be disposed of? Is a septic tank required at the site?
Answer: The answer to this question is contained in clauses 8.6-8.7 of the Code of Rules SP 53.13330.2011 “SNiP 30-02-97 *. Planning and development of territories of horticultural (summer cottage) associations of citizens, buildings and structures ”(see Appendix No. 2).
38. Is it possible to elect a chairman not from the members of the SNT?
Answer: the chairman of the board is elected from among the members of the board. And in accordance with Art. 21 of the law on gardeners, the board is elected from among the members of the association.
39. Does SNT have the right to engage in entrepreneurial activity?
Answer: yes, it does, but profit from entrepreneurial activity should not be distributed among the participants
(members) of the association, but should be spent on achieving the statutory goals of the SNT.
40. Why do gardeners pay for electricity like city dwellers when their plots are in rural areas?
Answer: to the category "Consumers equated to the population" in accordance with paragraph 27 Methodical instructions for the calculation of regulated tariffs and prices for electric (thermal) energy in the retail (consumer) market, approved by order of the Federal Tariff Service dated 06.08.2004 No. 20-e / 2, include horticultural, vegetable gardening or summer cottage non-profit associations of citizens - non-profit organizations established by citizens on a voluntary basis to assist its members in solving general social and economic problems of gardening, truck farming and dacha farming. The subject of the Federation did not use the right to grant privileges to horticultural associations of citizens located on its territory. In the Yaroslavl region, for example, gardeners pay for electricity at the tariff set for the rural population.
41. What to look for when buying a plot?
Answer: when buying a land plot, you need to pay attention to the authority of the person, the selling site (is the owner or acts by power of attorney), to documents on the rights to land, whether the site was surveyed or not (if not, there may be unpleasant "surprises") ; get to know the neighbors and find out from the board of the association whether the owner of the plot has debts in contributions (if he is a member of the association) or in payment under the contract (if he is gardening on an individual basis). If something raises doubts (price, documents), it is better to show the documents to a lawyer and, possibly, refuse to purchase.
42. Based on what is the size of the contribution to the SNT calculated?
Answer: the amount of the contribution to the SNT is set based on the list of planned works, their cost, and a certain estimate. The amount received is divided by the number of members of the association.
43. Who can call an extraordinary general meeting of members?
Answer: an extraordinary general meeting of members may be convened by the board or in accordance with art. 25 of the law on gardeners, when creating a threat to the interests of the association and its members, or when abuses of the members of the board of the association and the chairman of the board are revealed, an extraordinary general meeting of members may be convened by the auditor (audit commission) of the association.
44. Does a citizen who horticulture on an individual basis have to pay targeted contributions?
Answer: Art. 1 of the law on gardeners determines that targeted contributions are funds contributed by members of SNT or SNP for the acquisition (creation) of public facilities. The law does not provide for the possibility of collecting targeted contributions from citizens who are not members of the association.
45. What should be spent on earmarked contributions to the SNT?
Answer: earmarked contributions to SNT are spent on the creation of public facilities. The property created for targeted contributions of the members of the partnership is jointly owned by the members of such an association.
46. Is a citizen engaged in gardening on an individual basis obliged to sign an agreement on the use of infrastructure facilities, the text of which was approved by the general meeting of SNT members?
Answer: no, civil legislation is based on the recognition of the equality of the parties to the contract, therefore, signing the contract on the conditions established by the general meeting of members is the right of the individual, but not an obligation.
47. Who can a member of SNT entrust the right to participate in the general meeting?
Answer: a member of the SNT can entrust the right to participate in the general meeting of members to anyone, another member of the SNT, his relative or a completely outsider. It is only necessary to certify the signature of the member on the power of attorney. The signature is certified by the chairman of the board of SNT.
48. Who are the commissioners, what are their powers, how are they elected?
Answer: delegates are those persons who are elected in accordance with the charter of the association and represent the interests of persons delegating powers to them at general meetings held in the form of a meeting of delegates. The commissioners are members of SNT, they cannot transfer their powers to other persons.
49. What are the higher authorities of SNT?
Answer: SNT has no higher authorities.
50. Is it obligatory to register buildings located on a land plot?
Answer: the registration of buildings located on garden or summer cottages is carried out in a simplified manner on the basis of a declaration of an immovable property, approved by order of the Ministry of Economic Development of Russia dated 03.11.2009 No. 447 and is a gardener's right, but not an obligation.
51. According to the documents, I was provided with a land plot with an area of 6 acres. How much land can I register if I actually use a larger area?
Answer: subject to the agreement of borders with all adjacent land users, a citizen has the right to register a land plot within the existing boundaries, if the area obtained as a result of land surveying does not exceed one minimum size a land plot provided in this constituent entity of the Russian Federation for the purpose of gardening (for a garden plot), maintaining a summer cottage, and so on. In the Moscow region, the area of the minimum plot that is provided for gardening is 0.06 hectares - 6 acres, or 600 square meters. If a citizen was previously provided with 8 acres, then he can issue a plot of up to 14 acres. However, this norm of the law is rather declarative in nature, the author did not come across precedents for the registration of land plots within the established boundaries.
52. Do state and local authorities provide any support to gardeners?
Answer: State and local government bodies provide support to gardeners and their associations.
You can find out more about programs to support associations from your local government or from the executive power subject of the Russian Federation, which is responsible for interaction with gardeners.
53. Why is a certificate from the chairman about debts on contributions not required in a land plot purchase and sale transaction?
Answer: because such a document is not submitted for state registration of the transfer of ownership, sometimes buyers (see question No. 41) or notaries ask for such a certificate. If the seller and the buyer enter into an agreement in a simple written form (without notarization) and the buyer does not ask for such a certificate, then taking such a certificate is a matter of the seller's conscience (as well as voluntary payment of fees and debts on them), but not his obligation. We add that it is impossible to demand debts on the seller's contributions from the buyer.
54. Why construction became possible apartment buildings in garden plots?
Answer: because in accordance with paragraphs. 1 p. 17 art. 51 of the Urban Planning Code of the Russian Federation, the issuance of a building permit is not required in the case of construction on a land plot provided for gardening, dacha farming, and the area of the building spot is not standardized.
55. How to become a member of SNT?
Answer: to become a member of the SNT, you must have a land plot within the boundaries of the land allotment provided for the placement of the association, and write an application for membership. The decision on admission to membership is made by a simple majority of votes of the members present at the general meeting (meeting of authorized representatives) of the association.
56. How and where can I find out who is the chairman of our SNT?
Answer: it is necessary to order an extract from the Unified State Register of Legal Entities. To do this, you need to contact the tax authorities at the place of registration of SNT.
Publicly available information about any legal entity is provided to any person who applies for a fee.
57. Why, when registering the right to common land, they demanded a receipt for 15 thousand rubles? Who installed it?
Answer: in accordance with paragraphs. 22 p. 2 of Art. 333.33 Tax Code In the Russian Federation, the state duty for state registration of rights, restrictions (encumbrances) of rights to real estate for an organization is 15,000 rubles.
58. What documents can I, as a member of SNT, freely familiarize myself with? If the chairman of the board does not allow to get acquainted with the charter - what to do?
Answer: as a member of SNT in accordance with paragraphs. 2 p. 1 art. 19 of the law on gardeners, you have the right to get acquainted with the charter, constituent documents, minutes of general meetings of members, minutes of board meetings, get acquainted with estimates, reports of the board and acts of the audit commission. If the board refuses to get acquainted with the documents, such refusal can be appealed in court.
59. Where can I go if I am not satisfied with the work of the SNT board?
Answer: if a member of the association is not satisfied with the work of the board of the association, it is necessary to assemble an initiative group of at least 1/5 of the total number of SNT members and demand the convocation of an extraordinary general meeting of members,
60. Do I have to inform the board of SNT if I sell the plot or make any other transaction?
Answer: a member of the association has no such obligation. Although, in order to avoid claims for unpaid contributions, it is better to notify the board about the planned sale of the site and take a certificate stating that there are no debts in contributions. However, this is only the right of the member of the association, but not his duty.
61. What measures of influence can be applied to members of SNT and for what?
Answer: in accordance with paragraph 4 of Art. 18 of the law on gardeners, the charter of the association indicates, among other things, the grounds and procedure for exclusion from members of the association and the application of other measures of influence for violation of the charter or the rules of the internal order of the association. Other measures may include, for example, the collection of penalties for late contributions and payments. The amount of penalty interest is established by the decision of the general meeting of members (meeting of authorized representatives).
Answer: the board is elected by a simple majority of votes of the members present at the meeting.
63. Can a member of SNT count on the protection of their interests by the board?
Answer: there are practically no cases of active defense of the rights of SNT members by the board. However, SNT can participate in the court session as a third party.
64. Who are the founders, how did they appear, what are their rights and obligations, can the founders be excluded from the Unified State Register of Legal Entities?
Answer: founders are those citizens who decide to create SNT (or any other organization), and their names are entered in the Unified State Register of Legal Entities. In accordance with clause 4.11 of the canceled order of the Federal Tax Service of the Russian Federation dated 01.11.2004 No. SAE-3-09 / [email protected] on methodological explanations for filling out the forms of documents used for state registration of a legal entity and an individual entrepreneur, when submitting an application for state registration of an HOA, ST, information about the founders indicates information about the members of the board.
65. Can foreign citizens become members of SNT?
Answer: Yes they can. Note that a foreigner can acquire a garden or summer cottage property.
66. What rights do I lose when leaving the SNT?
Answer: when you leave SNT, you will lose the right to elect and be elected to the governing bodies of SNT and the right to common property, which is jointly owned by SNT members.
67. Why are horticultural associations created?
Answer: associations (unions) of horticultural associations are created to achieve some common goals of the organizations they are members. In addition, the association may be granted the right to audit the economic and financial activities of the member associations. Public organizations should be distinguished from associations, which, although they have the word "union" in their name, this is not an indication of the organizational and legal form. Public organizations do not have the right to interfere (forcibly) in the activities of SNT.
68. Within our SNT, a group of members has registered their new SNT. Now they demand from us to provide part of the property. What should we do now?
Answer: citizens have the right to unite, including the right to decide on the creation of "their own" SNT. At the same time, they do not have any rights to the property of an already existing association. If citizens wish to separate from the existing SNT, then a reorganization procedure is required, the decision on which is made by a qualified majority of the members at the general meeting of members (meeting of authorized representatives) of SNT.
69. Who sets the size of the entrance fee to the SNT and when it must be paid?
Answer: the size of the admission fee is determined by the decision of the general meeting of members (meeting of authorized representatives), is paid after the decision to admit a citizen to the membership of the association is made. It should be remembered that an overstated size of the entrance fee will lead to refusals of the owners of the plots to join the association.
70. Our SNT does not have a current account, we pay all contributions in cash. Is the entry in the membership book sufficient for the payment made?
Answer: no, not enough. The person accepting the contributions is obliged to issue a stub to the cash receipt order. In addition, the presence of a current account with a legal entity is mandatory! And members of SNT have the right to transfer funds to the account of the association.
71. I am the new chairman of SNT, I was elected 10 days ago. Why was the tax office fined 5 thousand rubles?
Answer: a legal entity within three working days from the date of the decision to change the constituent documents of the association - that is, its charter, if there are changes that are not related to the introduction of changes in constituent documents, for example, when changing the chairman of the board, it is obliged to notify the registration authority within three days. To do this, it is necessary to fill out the necessary forms approved by the Decree of the Government of the Russian Federation of June 19, 2002 No. 439 "On the approval of forms and requirements for the preparation of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs". If the documents are not submitted on time, then in accordance with Art. 14.25 of the Code of Administrative Offenses of the Russian Federation No. 195-FZ dated December 30, 2001, this entails a warning or the imposition of an administrative fine in the amount of five thousand rubles.
72. What is the difference between voluntary withdrawal from members of the SNT from exclusion?
Answer: the fact that the withdrawal is carried out voluntarily, at the written will of the member, and the expulsion is carried out by a qualified majority of votes of the members (authorized) present at the general meeting, for those violations of the charter for which expulsion from the members is provided as a measure of influence.
73. What will happen to my site if I am expelled from the SNT members?
Answer: the site will remain on the same right as it was. That is, it is also owned. The only case when questions about the fate of a plot may arise if the entire land acquisition was granted to the ownership of a legal entity or to the common property of members.
74. Do citizens of privileged categories (disabled, veterans, large families) have the right to receive land plots?
Answer: citizens of these categories are entitled to preferential provision of garden plots. However, after the entry into force of the Land Code of the Russian Federation, such provision is made for a fee. Free provision of land for ownership after 2001 is practically non-existent.
75. I believe that a targeted contribution for the creation of an infrastructure facility should be paid only if I use the property that will be created. Am I right?
Answer: no, they are not right. If the decision to create an infrastructure facility is made by a decision of an eligible general meeting, then regardless of whether you were at the meeting, voted for the decision or against, the target contribution must be submitted. If the installment is not deposited, the board can collect the debt in court.
76. What laws regulate the activities of horticultural associations of citizens?
Answer: at present, the activities of horticultural, dacha and horticultural non-profit associations of citizens are regulated by the following regulations:
- The Constitution of the Russian Federation;
- The Civil Code of the Russian Federation;
- The Land Code of the Russian Federation;
- The Tax Code of the Russian Federation;
- Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and suburban non-profit associations of citizens";
- Federal Law No. 129-FZ of August 8, 2001 "On State Registration of Legal Entities and Individual Entrepreneurs";
- Federal Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it";
- Federal Law of July 24, 2007 No. 221-FZ "On the State Real Estate Cadastre";
- Federal Law No. 137-FZ of October 25, 2001 "On the Enactment of the Land Code of the Russian Federation";
- The Code of Administrative Offenses of the Russian Federation of December 30, 2001 No. 195-FZ and many
- other regulatory legal acts.
77. Who can be an auditor in SNT, are there any requirements for the qualifications of an auditor?
Answer: a member of the association who is not related or related to the members of the board (and its chairman) can be elected as the auditor of the SNT. No qualification requirements the Law on Gardeners does not apply to auditors.
78. I am selling a plot of land in SNT, should the board return all my contributions - admission, membership and earmarked?
Answer: the charter of the SNT must specify the procedure for the return of earmarked contributions. Membership and admission fees are non-refundable.
79. How long will the “dacha amnesty” last?
Answer: The “dacha amnesty”, namely the operation of the simplified procedure for registering rights to land plots and buildings in dacha and garden plots, has no time limit.
80. Am I obliged to register the right to a land plot?
Answer: no, registering a title to real estate is a right, but not an obligation of a gardener.
81. Is there any term for re-registration of rights to common lands?
Answer: re-registration by horticultural, vegetable gardening and dacha non-profit associations of citizens of the right to permanent (indefinite) use of land plots is carried out in the manner prescribed by article 28 of the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens", while in accordance with clause 2.1 of Art. 3 of the Federal Law of October 25, 2001 No. 137-FZ "On the Enactment of the Land Code of the Russian Federation" is not limited in time.
82. What issues can be resolved by the general meeting held in absentia?
Answer: in absentia, decisions on approval cannot be made income and expense estimates, on the adoption of the report on the activities of the board and the audit commission, elections of the board in absentia cannot be held.
Answer: each member at the general meeting of members has one vote. If other SNT members have delegated their votes to a specific member (by proxy), then this member has a number of votes equal to the number of powers of attorney issued, plus his one vote.
84. How many powers of attorney for participation in the general meeting of members can be issued to one person?
Answer: the number of powers of attorney issued to one person is not limited by law.
85. Does a horticultural partnership have the right to charge penalties in the event of late payment of membership fees?
Answer: may, if in the articles of association penalties are mentioned as measures of influence, and the general meeting of members has established their amount.
86. In what organizations should gardeners apply to protect their rights?
Answer: oversight body non-profit organizations, is the Prosecutor's Office of the Russian Federation, and the protection of rights is carried out in court. Therefore, gardeners need to go to court.
87. How are the membership fees of SNT members calculated legally - from a site or from a hundred square meters?
Answer: clause 1 of Art. 18 of the law on gardeners indicates that members of the SNT can be citizens of the Russian Federation who have reached the age of eighteen and have land plots within the boundaries of such a partnership. Also, this article makes it possible for minors and minors to become members of SNT if they have been transferred to plots, for example, by inheritance, and also gives the right to become a member of SNT to a foreign citizen or stateless person. In addition, in accordance with paragraph 2 of Art. 30 of the Constitution of the Russian Federation, no one can be forced to join any association or stay in it - that is, membership in SNT is good.
Thus, an individual who is the owner of the land plot located within the boundaries of the association can become a member of a horticultural non-profit partnership. And if one individual is the owner of several plots, even located in different places of the partnership, he can still become a member only once. It is impossible to be “twice a member”, “three times a member”.
In accordance with Art. 20 of the law on gardeners, the general meeting of members of the SNT is the supreme governing body of such an association.
The legislator does not directly indicate that the weight of the vote (the number of votes) in any way depends on the amount of property belonging to this member. An example of a direct indication of this we can see in paragraph 4 of Art. 49 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies":
"The decision on the issues is taken by the general meeting of shareholders by a majority of three quarters of the votes of shareholders - owners of voting shares participating in the general meeting of shareholders" and clause 4 of Art. 146 of the Housing Code of the Russian Federation of December 29, 2004 No. 188-FZ: "Decisions on other issues are made by a majority vote of the total number of votes of the members of the partnership present at the general meeting or their representatives."
Thus, regardless of the number of land plots, a citizen can be a member of SNT only once and has one vote at a general meeting of members.
In accordance with Art. 1 of the law on gardeners, membership dues are funds periodically contributed by SNT members to pay for employees who have entered into labor contracts with such an association, and other current expenses of such an association.
In essence, membership fees go to the maintenance of the legal entity and its governing bodies. Please note: not the maintenance of the property, namely the legal entity itself - office and postage costs, duties, legal costs, wage, taxes and fees.
If the rights and obligations of the members are equal, then the participation of each member in the maintenance of the legal entity must be equal.
Separately, we note that in accordance with the charter of SNT, a special fund can be formed in it, which consists of funds state support, income from entrepreneurial activities SNT, membership and admission fees. At the expense of the special fund, property is created that belongs to a legal entity - SNT itself.
After the liquidation of SNT, the funds remaining after settlements with creditors are distributed equally among the former members of SNT. Thus, membership fees are equal for members regardless of the size / number of garden plots occupied.
With regard to earmarked contributions, the situation is different. According to the Civil Code of the Russian Federation, the owner bears the burden of maintaining his property, therefore, for the repair of the road inside the SNT, the owner of three plots (as a co-owner of three shares in common property, if the shares are properly formalized) will pay a triple contribution.
However, according to Art. 245 of the Civil Code of the Russian Federation "If the shares of the participants in shared ownership cannot be determined on the basis of the law and are not established by agreement of all its participants, the shares are considered equal."
Based on the foregoing, it can be concluded that in the event of liquidation of SNT, the property (in monetary terms, after its implementation) will be divided among the members in equal shares.
Consequently, in the absence of an agreement between members on the size of shares, targeted contributions should also be equal for all members of the SNT.
88. In our SNT there are plots whose owners do not cultivate them, we have to mow them ourselves. Can we sell them?
Answer: you can only dispose of the property that belongs to you. Obviously, the abandoned site has an owner. Disposal of such a site (even if they were given shareware to use) is fraudulent. In the presence of abandoned land in SNT, we recommend contacting Rosreestr, to the inspectors of state land control.
89. What to do with the site, the owner of which died, but the heirs did not appear?
Answer: nothing can be done with such a site. In accordance with the procedure established by law, such property is recognized as escheat and becomes the property of the municipality.
90. I bought a plot from a member of SNT who did not pay the dues. Should I pay off his debts?
Answer: no, they shouldn't. The board must collect debts in contributions from the seller.
91. The chairman refuses to sign the act of agreeing on the boundaries of the land plot and to give me a certificate that the land was lawfully provided to me. Motivates by the fact that I have not paid contributions. Is he right?
Answer: no, the chairman of the board is wrong in this case.
92. How is the redemption price of property seized for state needs determined?
Answer: in accordance with Art. 281 of the Civil Code of the Russian Federation, the price is determined by agreement with the owner of the site. When determining the redemption price, it includes the market value of the land plot and the immovable property located on it, as well as all losses caused to the owner by the seizure of the land plot, including losses that he incurs in connection with the early termination of his obligations to third parties, including lost benefit. In the absence of an agreement on the redemption price, the issue can be resolved in court.
93. Why in SNT the subscriber under the power supply agreement is not every gardener, but the association as a whole?
Answer: for the reason that the energy supply contract is not concluded with each specific gardener, but with a legal entity as a whole.
94. Why do gardeners have to pay for losses in electrical networks?
Answer: the content of this issue is the subject of discussion. In accordance with Art. 210 of the Civil Code of the Russian Federation, the owner bears the burden of maintaining his property - in this case electrical networks... If an energy supply agreement is concluded with each specific gardener, then the payment of losses in the networks is not made.
95. Is SNiP 30-02-97 * normative document, the requirements of which are mandatory for all gardeners?
Answer: this document was valid until May 19, 2011. Since May 20, 2011, the Code of Rules SP 53.13330.2011 “SNiP 30-02-97 *” has been in effect. Planning and development of territories of horticultural (dacha) associations of citizens, buildings and structures ", which is included in the List of national standards and codes of practice, approved by the order of the Government of the Russian Federation of June 21, 2010 No. 1047-r, which, according to part 4 of Art. 6 of the Federal Law of December 30, 2009 No.
No. 384-FZ "Technical Regulations on the Safety of Buildings and Structures" are mandatory for application.
96. I have a privatized plot in SNT. I pay taxes to the state, why should I pay any more money for my privatized plot?
Answer: the obligation to pay land tax lies with each owner of a land plot. Registration of ownership of a land plot does not entail the termination of the obligation to participate in the maintenance of public property and the legal entity itself. Thus, the member still needs to pay membership and targeted contributions in the partnership.
97. The SNT member who did not pay the dues died. How to make the heirs pay their contributions - the father's debts and the money that they themselves owe as new owners.
Answer: it is possible to force the heirs to pay the debts of the testator in a judicial proceeding. Please note that you can collect only those funds that the deceased did not pay. Those "debts for the plot" that arose after the death of the testator cannot be collected. The owner of a land plot pays membership fees if he is a member, or pays a fee under an agreement if he is not a member and such an agreement has been concluded. If the agreement is not concluded and the citizen is not a member, he has no obligation to contribute any money to the cashier of the association.
98. How and where can you find out who is the owner of the land?
Answer: contact territorial department Rosreestr (at the location of the property). If the right to a land plot is registered, you will be given a certificate of the copyright holder.
99. We do not want to live in SNT. What will happen to our land after the elimination of SNT?
Answer: plots owned by citizens will remain with them on the same right as before. The common property is likely to be sold. And then the owner will be able to independently set the amount of payment for the use of his property.
100. When will the current law on gardeners be changed?
Answer: Unfortunately, no one knows the answer to this question. From point of view common sense this law must be abolished and the relationship between property owners must be regulated in accordance with the provisions of the civil legislation of the Russian Federation and the Constitution.
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