An example of drawing up a receipt and expense estimate snt. Income and expense estimates and expenditure of membership fees. The concept of estimates in SNT

Non-profit associations are, as a rule, self-sufficient, in other words, they exist at the expense of contributions from citizens who create a common cash desk and jointly maintain collective property (property common use).

A society cannot exist and operate without an internal budget. In accordance with Federal law No. 7-FZ, "A non-profit organization must have an independent balance sheet and (or) an estimate."

Receipt and expense estimate is the only document on the basis of which money can be collected and carried out economic activity non-profit association.

Non-profit associations of citizens must now take into account the incoming cash, timely and correctly reflect their movement in accounting, pay taxes and fees, submit reports corresponding to financial and economic activities.

Make a budget based on legal requirements and learn to keep accounting "the way it should", not "how it goes".

IMPORTANT! The draft estimate can be developed both by the board of the association and by one of the members of the association. These are only projects that are subject to consideration and discussion at the general meeting. Any member of a non-profit association has the right to propose a draft estimate for discussion at the general meeting. The final version of the income and expense estimate is approved ONLY by the general meeting!

In the Federal Law "On horticultural, vegetable gardening and dacha non-profit associations of citizens" from 15.04.1998. No. 66-FZ, and from 01.01.2019 in the Federal Law "On the conduct of gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts Russian Federation"Dated July 29, 2017. No. 217-FZ, it is indicated what the membership fees can be spent on, and what the targeted fees can be spent on. If you examine the list, it becomes clear that it is closed, but at the same time the union does not limit anything.

In a horticultural society, it is customary to make an estimate for the year (for calendar year or for a year "from the general meeting to the general meeting"). To a greater extent, this is due to the fact that indexation takes place every year in Russia, and every year there is a change in the price policy both for products and goods, and for the provision of services. But the income and expense estimate can be drawn up for more a long period if its execution implies it.

Legally approved unified form there is no receipt and expenditure estimate. Each non-profit association develops an estimate based on the needs and financial capabilities of citizens of gardeners who have land plots within the boundaries of the association.

It is mandatory for all non-profit associations to take into account what taxes will need to be paid based on who will implement certain budget items. As a result, depending on the performers, an income and expense estimate for the amount is approved.

The main thing is to understand and understand the following: wage chairman of the board, accountant, watchman, electrician, lawyer, etc. is paid only for labor contracts and based on the staffing table (Tax Code of the Russian Federation). A legal entity also cannot exist without personnel.

P.S. In our gardening, we approve the income and expense estimate for the calendar year. A sample form of the developed estimate for the DNP "Pearl" for 2018 is an attachment to this information material and is available for free download at the link (the table contains formulas for automatic calculation). The contribution is equally distributed among all owners land plots as the general meeting considered that contributions provide livelihoods legal entity and are directed to the maintenance of common property; the frequency of using the road, playground, well, etc. common property does not depend on the number of acres of a particular citizen.

NB! To perform one-time work in accordance with the Civil and Tax Codes of the Russian Federation, a legal entity can engage individuals under a civil contract. At the same time, when drawing up an estimate, it is necessary to take into account that according to an employment contract, 30% of the salary must be paid to the Pension Fund of the Russian Federation, FSS, and under a civil law contract - 26.1%. In both cases, from income natural person a non-profit association, as a tax agent, is obliged to withhold 13% of personal income tax.

It is worth considering and discussing this with the employee / performer in advance. Contributions to Funds. An employment contract must be concluded with the chairman of the board and there is no alternative. But if accounting services were provided by an individual entrepreneur ( individual entrepreneur), LLC or any other legal entity, payment for services is not subject to contributions. Similarly, for example, with snow cleaning in winter period or by mowing the grass in the summer. If snow removal services in the winter are provided by a tractor driver from a neighboring village, then you need to conclude a civil contract with him and increase the amount of this expense item by the amount of contributions and deductions to the budget.

If this tractor driver is registered as an individual entrepreneur, then the non-profit association does not have additional taxes and contributions to the budget, as well as if the contractor under the contract is another legal entity. Street lighting, gatehouses, electricity for the well. It is not entirely correct to indicate losses as a separate line to the electricity tariff set by the Regional Tariff Committee, since the losses do not directly depend on the amount of consumed electricity.

There are losses, even if no one consumes electricity. To calculate the amount of land tax, the cadastral value of the PDO (common land) must be multiplied by the land tax rate for the area in which the non-profit association is located. The rates are determined by the decree of local deputies and range from 0% to 1.5% and depend on the RVI (permitted type of use) and the category of land.

The board of non-profit associations and members of associations often have a question: "How to make an estimate correctly?"

The standard estimate consists of two parts: incoming and outgoing.

In the income part of the estimate, it consists of the contributions of gardeners and is secondary in relation to the expenditure part.

The expenditure part of the SNT estimate consists of the planned costs of the SNT and is primary.

In accordance with the still valid Federal Law No. 66-FZ "On horticultural, vegetable gardening and dacha non-profit associations of citizens":

entrance fees - funds contributed by new members of the horticultural, vegetable gardening or dacha non-profit association accepted to the SNT for the organizational costs of paperwork;

membership fees - funds periodically contributed by members of a horticultural, vegetable gardening or dacha non-profit association to pay for employees who have entered into employment contracts with such an association, and other current expenses of such an association;

targeted contributions - funds contributed by members of a horticultural, horticultural or dacha non-profit partnership or a horticultural, horticultural or dacha non-profit partnership for the acquisition (creation) of public facilities.

The main items of expenditure are:

Labor costs; - deductions for pension insurance and compulsory insurance against accidents;

Land tax if common land is owned by SNT; - property tax if immovable property is registered in accordance with the established procedure;

The costs of maintaining SNT infrastructure facilities (including snow removal in winter, grass mowing in summer);

Payment for consumed electricity; - electronic document management; - office and household expenses; - fare; - payment for communication services; - costs of garbage and waste removal; - expenses for the acquisition of property; - expenses for maintaining a current account and banking services; - Unexpected expenses.

It must be borne in mind that all funds must be used by the gardening partnership strictly in accordance with the estimate for financing the costs of maintaining a non-profit association of citizens and conducting its statutory activities.

Particular attention should be paid to the correct documenting business transactions, since in accordance with Article 252 of the Tax Code of the Russian Federation, for the purpose of determining the tax base for income tax, expenses are recognized as justified and documented costs incurred (incurred) by the taxpayer. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

I repeat, each non-profit association develops an estimate based on the needs and financial capabilities of citizens of gardeners who have land plots within the boundaries of the association.

Responsible for the execution of the budget and the targeted use of funds is assigned, as a rule, to the chairman of the board and members of the board. If the general meeting elects another member of the association for the execution of one or another item of the estimate, this person must be recorded both in the minutes of the general meeting and in the estimate.

The audit commission, elected by the general meeting from among the members of the association, has the authority to control the activities of the board and the spending of funds.

Financial and economic justification in determining the amount of contributions to SNT from 2019.

A new document that will be introduced in 2019 into practical application along with the income and expense estimate of SNT is a financial and economic justification (FSO). In fact, this is a document explaining why the contribution is the same and not different. The FSO will have to include information: how many plots on the territory, what is their total area, what income is planned, in addition to contributions (from renting out property, for example), for what amount the estimate was approved item by item, as well as an indication of how all land owners plots located on the territory of the association, the costs are divided and depending on what. That is, the potential income should be deducted from the forthcoming expenses in the event that part of the estimate will be financed from income, and will not be postponed to any other targeted activities(road repair, for example). For the remaining cost item, it is determined what is divided by the number of plots and what is by area.

It is the competence of the general meeting of members to establish the amount of the contribution in a combined way (in proportion to the area of ​​the land plot, etc.) or in equal shares between the owners of land plots, as citizens decide at the general meeting, and the chairman of the board will be obliged to conduct the activities of a legal entity.

Reaching out to the horticultural society

I appeal to the members of the SNT and citizens who run the household on an individual basis: understand and accept one thing, that without an approved budget, society will not be able to exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are also cases when the management of a non-profit association passes into the hands of a careless chairman. But this is not a reason to paralyze the work of the non-profit association. If the initiators are planning to disrupt the general meeting, then ask yourself the question: "Why are you doing this?" Do you think that in this way you will begin to live better? A very "advantageous" position: whoever pays, as long as not me. And the attitude of some gardeners to the chairman “you get paid for all gardeners” was initially incorrect. The funds collected according to the estimate are contributed to the maintenance and development of common property, collective property owned in equal shares by each member of the association. In other words, all members add up to be able to centrally perform one or another amount of work in relation to collective property, and the chairman of the board is, in this perspective, an executor, moreover, accountable to the general meeting and the audit commission.

As practice shows, the more SNT (by the number of individual land plots), the lower the contribution; the less SNT, the more it costs them to maintain common property. For a simpler understanding, let's say the land tax is 132,000 rubles. In the SNT, which consists of 1000 plots, the land tax contribution will be 132 rubles. In the SNT, which consists of 250 plots, the contribution under the item of expenditure for land taxes will already be 528 rubles. Or buying a printer for 8,000 rubles. In SNT with 1000 sites, the contribution for this expense item will be 8 rubles, and in SNT with 250 sites, the contribution will be 32 rubles. And so on for all items of upcoming and planned costs.

I would like to appeal to the entire horticultural community. For my part, I urge you not to pursue the task of disrupting or boycotting general meetings. In case of violation of the rights of a particular citizen or members of the association as a whole, the initiative group must act constructively within the framework of the law: by joining the association, by participating in general meetings and board meetings, submit your proposals, by re-electing the chairman of the board and board members, etc. etc., and do not sit out on your sites. After all, judicial protection is the slowest but most effective way to protect your rights if they have been violated. And there is no need to accuse the chairpersons of inaction, theft, or tell fables behind their backs. For the most part, the chairpersons are people who really care for the team, for SNT as a whole. I urge all gardeners to use the PRINCIPLE OF PARTNERSHIP, THE PRINCIPLE OF MUTUAL RESPECT. This is what should unite everyone! The well-being of SNT is in your hands.

http://www.donationalerts.ru/r/psrspblo - Support the Trade Union of Russian Gardeners!

PhD in Philosophy

Chairman of the Board of the DNP "Zhemchuzhina"

Secretary of the Regional Branch of the Trade Union of Russian Gardeners

in St. Petersburg and the Leningrad region

To view the photographs posted on the site in an enlarged size, click the mouse button on their reduced copies.

Nothing is ever built on time and within budget.

Cheops law

There is no impossible job for a person who does not have to do it himself.

Weiler's law

This page did not have a chance of its birth, if one of the days of 2013 one of the gardeners conducting individual gardening activities in SNT "Pischevik" did not decide to question the terms of the Agreement on the use of infrastructure and other common property offered to him for signing in SNT (link leads to a new agreement). While the reign and gardener tried to hear and understand each other, the case came to trial, which lasted more than six months. There are several reasons for bringing both parties to a common denominator for such a long time, but the page will not talk about them, but about the general principles of drawing up income and expense estimates in a non-profit horticultural partnership. Of course, the question immediately arises: "Is there a connection between the members of SNT, individuals and an estimate? "At first glance, no. But meanwhile, how the relationship between these three components is direct. You cannot throw out any of the elements. SNT exists only due to earmarked receipts citizens. As a rule, there are no other sources of funding. And if in SNT some pay contributions, while others do not, then there is a constant underfunding of the association. And this leads to non-fulfillment of plans for the maintenance and development of infrastructure, to the enrichment of some at the expense of others, to an increase in social tension in SNT. Can it be a normal situation when some constantly, from year to year, pay dues and payments, financing all the events planned by general meetings, while others do not pay, but enjoy the fruits of everyone without exception and to the same extent? Naturally, this situation is not normal. And they are trying to straighten him out. The result is still deplorable, unfortunately, not in favor of SNT.

In the open spaces worldwide network there are many court decisions, and fresh ones are still being laid out, where judges take the side of freeloaders, who absolutely do not want to pay contributions to SNT in the same amount as members of associations pay. Chairmen are often discouraged by such injustice. Is there a way out of this situation, which is very dangerous for the future existence of horticultural associations? There is.

Despite all attempts by gardeners who carry out individual gardening activities, to get away from payments to SNT and burden the rest of the gardeners with the maintenance of the entire infrastructure of the gardening association, the freeloaders still cannot achieve the "cherished" goal. The legislation of the Russian Federation is against such a freebie.

The solution to this problem lies where no one is looking for it. Studying mountains of pages on the Internet on the problems of contracts for the use of infrastructure facilities and other common property in SNT, nothing could be found, except for the decisions of the courts taking one side or the other: SNT or individual, the very versions of the contract of very dubious quality with a bunch of clauses that do not correspond to the norms of the law, and forums where gardeners are still fighting, interested persons and simply joined without hope for the success of one side or the other. There is no point in scolding the courts in this situation, tk. they do not prove anything to anyone, but only consider the evidence that the parties bring in court sessions. There is no point in criticizing others and getting into polemics. They haven’t found the truth yet, and it’s expensive to waste time ..

And what does the estimate and this page have to do with it? And despite the fact that exactly income and expense estimate determines the size membership and earmarked contributions for a member of SNT and the amount of contributions and payments in accordance with the norms of FZ-66, article 8 "Conducting gardening, truck farming or dacha farming on an individual basis" for an individual gardener. The amount of contributions changes from year to year, and up or down. It all depends on the decision of the general meeting approving the costs. which SNT is ready to spend in the next year for certain purposes. If the estimate is drawn up correctly and complies with the legislation of the Russian Federation, then the individual simply will not be able to throw out this or that payment, contribution from it. And these are gentlemen-comrade gardeners: members of SNT and non-members - rightly, as in socially and in legal.

Let's outline for ourselves the main questions around and around the income and expenditure estimates:

Where is the need for budgeting for SNT legally defined?
How to make an estimate so that it is clear and transparent for all citizens in the SNT?
Why should a member of SNT and a citizen carrying out individual gardening activities have and are obliged to pay the same fees?
What is the relationship between the costs of SNT for the repair of public roads, the chairman's salary and office expenses, where is this enshrined in law?
Are there any peculiarities of drawing up income and expense estimates in SNT?

Let's figure it out, gentlemen, fellow gardeners! Freebies don't have to go to a horticultural association!

Income and expense estimate of a non-profit horticultural association

The concept of estimates in SNT

To begin with, let's define the terminology and tie it to a gardening partnership.

Income and expense estimate is an individual documented financial plan receipts and expenditures of funds to finance the costs of a horticultural association of citizens.

After studying countless Internet pages related to the concept estimate, one conclusion can be drawn: for non-profit organization, and even more so, for SNT there are no requirements for drawing up a financial plan of income and expenses. Therefore, each SNT in the vast expanses of Russia creates this plan according to the principle: who knows what. At the same time, a huge number of our partnerships are not at all puzzled by the development of estimates, consideration of its direction and subsequent approval at the general meeting, which is required by the norms of our Federal Law-66 of 04/15/98, set out in Chapter 5 "Management of horticultural, vegetable gardening and dacha non-profit associations ".

In these cases, most often there is a voluntaristic personal decision of the chairman, who himself sets the amount of contributions for the next year, based on two concepts in his opinion, they are also the main tasks:

1. Collecting money in the pocket of the chairman, and a handful of suspicious persons who have seized hold of the authorities close to him.
2. Collecting money for utility bills.

This SNT lives and exists according to concepts. If with the first collection everything is clear and understandable to everyone, then with the second there is a need to give a little explanation: the fees for utility bills must be collected, otherwise they will turn off electricity, water and other benefits, if they are in SNT. At the same time, we are not talking about tariffs established at the legislative level, since and in this case, part of the fees goes into your pocket. It couldn't be otherwise.

The question arises: "And what can this chaos threaten SNT with?" The answer is unequivocal: provided that the gardeners submit their contributions without a budget approved by the meeting, such funds are considered inappropriate and are subject to withdrawal to the budget. The tax inspectorate is carrying out such a raider operation. The advisability of gardeners with such a request to the tax authority, in my opinion, is doubtful.

After a year of living in SNT according to the concept of the chairman, your legal entity will cease to exist. Tax authority, if the legal entity does not surrender any financial statements within a year, deletes such an organization from the state register of legal entities. This happens on the basis of the rules of 129-ФЗ dated 08.08.2001:

ON STATE REGISTRATION OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS

Article 21.1. Exclusion of a legal entity that has ceased its activities from the unified state register of legal entities by decision of the registering authority (introduced by Federal Law No. 83-FZ dated 02.07.2005)

1. A legal entity that, during the last twelve months preceding the moment the registering authority made the appropriate decision, did not submit the reporting documents provided for by the legislation of the Russian Federation on taxes and fees, and did not carry out transactions on at least one bank account, is deemed to have actually ceased its activities (hereinafter - an inactive legal entity). Such a legal entity may be excluded from the unified state register of legal entities in the manner prescribed by this Federal Law.
2. In the presence of all the signs of an inactive legal entity specified in paragraph 1 of this article at the same time, the registration authority makes a decision on the forthcoming exclusion of the legal entity from the unified state register of legal entities (hereinafter referred to as the decision on the upcoming exclusion).
3. The decision on the upcoming exclusion must be published in the press, which publishes data on state registration legal entity, within three days from the date of such a decision. Simultaneously with the decision on the upcoming exclusion, information should be published on the procedure and terms for sending applications by an inactive legal entity, creditors or other persons whose rights and legitimate interests are affected in connection with the exclusion of an inactive legal entity from the unified state register of legal entities (hereinafter referred to as applications), indicating the address to which applications can be sent.
4. Applications can be sent no later than three months from the date of publication of the decision on the upcoming exclusion. If applications are sent, the decision to exclude an inactive legal entity from the unified state register of legal entities is not taken and such a legal entity may be liquidated in accordance with the procedure established by civil legislation.

If this has not happened yet, then the scenario may be different. Suppose the inspector comes to your Tmutarakan and even finds the chairman and the company on the spot. Most likely, there will be no money at the box office. And if they do, then the imposition of penalties and the withdrawal of money to the state budget will turn into a new disaster. The chairman will urgently gather the gardeners and will yell for a long time that some bastard has tapped into the tax office, that as a result, the money earned by his back-breaking work was withdrawn from SNT. And therefore, you still have to donate money, because society cannot exist without money: they will turn off electricity, gas, water, etc. And gardeners, like sheep, will pull this strap again, meekly handing over money, helping to build luxurious cottages, buying new cars and other little joys for a small company of rulers. Moreover, it should be noted that it is easier to do this in large SNT. Where it is more difficult to gather a general meeting, where the board is farther from the gardeners than it should be, where it is easier to push through an illegal decision, taking advantage of the indifference of the people.

The appeal of gardeners to law enforcement agencies will not work, because it is difficult, almost impossible, to prove that the chairman is putting money in his pocket. In the language of the law, this should sound like the seizure of power with the mercenary purpose of appropriating other people's money. Try to justify! It turns out that gardeners voluntarily give their hard-earned money to the chairman for a dubious kind of activity, which has not been confirmed or regulated by anyone or anything. And since the money is transferred to the board individually by everyone, then every gardener must make a claim. In this situation, the chairman will always get out, explaining where the money of a particular gardener went. And the fact that there are no reporting documents is a disaster, a big disaster, but you cannot be held accountable for this. In the pocket, no, no - everything went for the good of people! Try to refute if you did not accept this money yourself and did not spend it.

An explosion in this SNT will come. Maybe soon, maybe not very soon. To radically change the situation in such SNT, one should act only within the framework of the legal field, in full compliance with the norms of Chapter 5 of the Federal Law-66 of 04/15/98 and the recommendations set out on the website on the pages of the heading "General meeting in SNT. All troubles from the meeting ".

Until this moment, from the point of view of tax legislation, it is criminal to donate money to the SNT board when there is no income and expenditure estimate, when there are no accounting reports, when no one elected the chairman, just like the board to accept money from gardeners for purposes not approved by the meeting. Remember? We have targeted financing. This means that such goals must be approved by the general meeting.

However, let's forget about the bad. We will assume that there is no such disgrace in your SNT. Let's go back to the estimate. After all, an incorrectly worked out estimate also leads to outrage, for example: the withdrawal of SNT members from the association and growing non-payments of gardeners. Ultimately, such SNT will fall apart if the gardeners themselves do not correct the situation through the only mechanism determined by law, through the general meeting. Having solved this problem, it is possible to restore the normal legal activities of SNT as a legal entity. And, as you might guess, you need to start with an estimate.

It should be borne in mind that the normal functioning of a horticultural association does not end with an income estimate and does not begin with it. There are many other tasks and functions that need to be planned, organized, and performed. This is the approval of the normal working Charter of SNT, and regulations for the types of activities, and other working documents, and daily work board in the association, and work with gardeners, as well as work with the bank, tax authorities, contractors, etc. However, the importance of having the correct estimate in any SNT is explained by the fact that without it it is impossible to legal basis collect and spend money, conduct management and economic activities.

Rules for drawing up the expenditure part of the SNT estimate

Work on the development of income and expense estimates begins with the formation of an expense account, i.e. costly part. There is only one general rule that applies to horticultural associations:

The main rule of the SNT income and expense estimate: The horticultural association, using the established management mechanism (general meeting, board, chairman), organizes and develops infrastructure within the boundaries of the SNT territory. At the same time, the targeted funds of citizens spent by the association in the current reporting period on infrastructure are equal to the earmarked funds received in the form of contributions and payments.

If this rule is violated, SNT ceases to be a non-profit organization and is subject to penalties from the tax authorities for non-statutory activities.

At the stage of developing the estimate, all the work is carried out by the collegial body of SNT: the board and the chairman. Members of SNT are gradually included in the work. All activities for the development and subsequent approval of the estimate are stretched for 2 - 3 months. In this case, the partnership can use a Gantt chart prepared specifically for SNT to monitor the work collegial body partnership by the chairman.

The sequence of work, outlined in a general form on the page, is quite suitable for any SNT where the board is thinking about developing infrastructure and minimizing people's costs. The rules are not suitable for SNT, where the board is concerned with replenishing their pockets with gardeners' money. The difference between such partnerships from normal ones is that the chairmen, first of all, form the revenue side of the estimate, without thinking about the expenditure side. The main thing in this case is not to go too far, not to overstate the amount of contributions, not to bring the people to open rebellion and outright disobedience. The reason that they succeed in this is that such SNT already have some benefits: electricity, at least. And then, everything is very simple: "If they don't take it, we will turn off the gas." On the basis of this phrase from the "Diamond Hand" the chairmen in the partnerships form the estimate. It should also be noted that they do not need the estimate as such. And practice shows that in many SNT there are no general meetings for the approval of the estimate. There is some kind of financial plan for replenishing pockets and transferring utility bills to third parties.

Options for the development by the board of the expenditure part of the estimate in SNT:

1. After the meeting of the board, at which the roles of board members in preparing proposals for the expenditure side of the estimate are distributed, close communication with gardeners follows, who offer: what needs to be done in SNT to develop and improve infrastructure in the next year, who can be entrusted with it, which source to choose financing. From this communication, the board and composes future work governing bodies of the partnership, including the general meeting, as the main governing body by item of expenditure.
2. The Board develops proposals for the expenditure side of the estimate, based on the required list of work carried out in SNT during the current year, decisions of previous general meetings, as well as proposals received from gardeners during the year.

It should be noted that in a normal horticultural association, the board always uses both options for developing proposals for the general meeting on the expenditure side of the estimate.

The rule of "legal withdrawal of money from gardeners":
- if in your gardening association the board has not been concerned with the development and approval of the SNT income and expenditure estimates for the next year for years, replacing this work, at best, with an announcement at an illegitimate, without a quorum, general meeting of contributions, and at worst, meetings are not held at all ;
- if gardeners do not know where, for what purposes, in what amount, why in this amount, and not another, funds are spent;
- if no one ever gives receipts to gardeners (roots to cash receipts) and the gardener never signs for the change of money anywhere;
- if gardeners are not given an intelligible explanation with documentary evidence for questions about spending funds;
- if the audit commission consists of "their own" or does not work at all, and no one has ever seen the inspection reports,

That such SNT, according to the requirements of tax legislation, is outlawed. Funding there is illegal.
The money handed over by gardeners under the guise of contributions and payments without approval by the budget meeting is nothing more than money voluntarily transferred for the benefit of the chairman and his associates. It is virtually impossible to return such money legally.

but let's continue about the good. So, the expenditure part of the estimate has been compiled. To start coding it, we need to decide on some features and concepts. The fact is that there are many options for income and expense estimates on the network. Almost all of them imply the correct spending of SNT funds, but they all have one drawback: for each specific work or service performed by SNT for gardeners, there is no cost breakdown. In other words, the gardener looks at the estimate, sees the expense item, but does not see its full cost and cost. component parts... Let's look at an example:

Example 1: In 2013, the general meeting of members of SNT "Pishchevik" approved the income and expense estimates for the association. According to the estimate, an amount of 90,000 rubles (350 rubles from one section) was planned for the repair of public roads. Further, according to the estimate, there were other items of expenditure, incl. chairman's salary (8,000 rubles / month), office expenses: 10,000 rubles. other. Let's dwell on these three positions. The fuss began after one of the individuals stated that he did not want to support someone else's organization, pay the chairman's salary, buy paper, ink, etc., to the partnership. This is not his problem, but the problem of a legal entity, that is. SNT. And he has nothing to do with this. It is on this basis that gentlemen individuals build their evidence in the courts, they are also freeloaders who live at the expense of others. They, freeloaders, post articles that are absurd from the point of view of social justice and the law and entire sites that teach other newly-minted freeloaders ways and means of dealing with the "fool-gardeners" who keep them at their own expense. Let us explain the illegality of these statements below. And now let's dwell on the fact that for these three items of the estimate, not a single gardener sees the cost of work under the name of repairing public roads. Like this?

Example 2: An individual gardener, who is also a freeloader, comes to a bakery store and buys a loaf of bread. Its cost in the store is 30 rubles. However, our hero declares: "Gentlemen, I do not care about the maintenance of your director, security guard, cleaning lady, a pack of paper that went to invoices, statements, checks, etc. And for this I pay 20 rubles for your loaf, the rest does not concern me." ... What do you, dear gardener, think about the reaction of the store employees? That's right, you think: our hero will be taken out of the store without a loaf of bread and will still be kicked in the ass to speed up. Freebies won't work. No court will side with the freeloader.

Question: Why, in the first case, the court will take the side of the individual, and in the second - on the side of the store?

Answer: SNT does not use those norms of the law to prove its innocence in court, which explain all questions of costs in any organization engaged in the production, sale of services, property rights, etc. In addition, the estimate in the SNT, as a rule, is drawn up in such a way that it is easy to isolate from it the items of expenditure that are not liked by the individual due to the lack of a visible connection between them. The court also does not see this connection, because it focuses on the evidence presented by the parties to the process. And from the SNT side, this evidence, based on the first example, will never be convincing.

Legislative norms defining income and expenses for any organization, plant, bank, including SNT, are laid down in Chapter 25 "Profit tax of organizations" of the Tax Code of the Russian Federation, part 2 (110-FZ of August 6, 2001 entered into force)

Similarly, the judges' reaction was raised by the chairmen and accountants of the Kaliningrad SNT, when the representative tax service said about income in SNT. "We have no income in SNT!" - many shouted. Let us disagree with the representatives of horticultural associations. Article 247 "" of the Tax Code determines: Profit for Russian organizations is income received, reduced by the amount of expenses incurred. Income and expenses are determined in accordance with Chapter 25 of the Tax Code. From this it only follows that SNT has income and there is expenses... But there is no profit in SNT, tk. this is contrary to the nature of a non-profit organization. The norms of Chapter 25 put everything in its place, including the income and expenses of SNT.

However, let's return to the expenditure side of the estimate. A red rag that annoys individual gardeners is the salary of the chairman, accountant-cashier and other employees of SNT working under labor contracts, established by Article 1 of FZ-66, in the part where it is given. It is this part of the costs that individuals do not want to pay, considering it the content of an organization that is foreign to them. How true this statement is, we will analyze with you. Let's look at this problem from the point of view tax legislation.

Firstly, expenses are recognized as documented, economically justified costs incurred by SNT.

It should be remembered that an expense cannot be recognized as a confirmed expense when the chairman and accountant cannot show the documents where the gardeners' funds were correctly written off. There is no economic justification for the costs incurred by gardeners, for example, in connection with the theft of electricity or 50% of electricity losses in the network.

Secondly, documented expenses are expenses confirmed by documents and executed in accordance with the legislation.

Thirdly, expenses, depending on their nature and the activities of the taxpayer (read SNT), are divided into expenses related to production and sale, and non-operating expenses.

It should be noted that there are no other expenses in SNT. This is important for understanding the mechanism of operation of SNT and drawing up an income and expense estimate. We add that in the nature of organizations, institutions, factories, universities and others, there are no other costs, except for the costs of production and sale.

Production and distribution costs.

The costs associated with the production and sale applicable to SNT and according to article 253 "" of the Tax Code, include:

1. Expenses associated with the performance of work, the provision of services, the purchase and (or) sale of goods (works, services, property rights) of gardeners.
2. Expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition.
3. Compulsory and voluntary insurance costs.
1. The costs associated with the maintenance and operation, repairs, maintenance IEP, maintaining it in good (up-to-date) condition (Tax Code Article 253, clause 1.2)
2. Expenses associated with the implementation of works, the provision of services, property rights of citizens, the creation, acquisition of an IEP (Tax Code Article 253, clause 1.1)

The first part of the costs is nothing more than membership fees and contributions of individual gardeners, and the second part is targeted contributions of members of SNT and individual gardeners.

The formation of the expenditure part of the estimate does not end there. We are left with 2 sections, which are indispensable in SNT.

Non-operating expenses.

The structure of non-operating expenses not related to production and sales includes reasonable costs for activities that are not directly related to production and sales. Such expenses are referred to in accordance with the provisions of Art. 265 "Non-operating expenses" of the Tax Code, in particular:

The fourth item includes the unused amount of collected contributions and payments in the current year. The reason for the non-disbursement of funds may be the missing amount of contributions from debtors or other reasons: increased prices, cancellation of the meeting's decision on some planned type of work, etc. Since, according to article NK 251 "" these contributions, even if paid later in the form of debt, cannot be qualified in any other way, they will still remain contributions and are not taxed. When approving the estimate, the meeting transfers this amount to the next year and uses it as intended for those activities that have not been completed.

Let us dwell in more detail on non-operating income that is subject to corporate income tax. For horticultural associations, such income, in accordance with the provisions of Article 250 "", may be:

1. In the form of fines, penalties and (or) other sanctions for violation of contractual obligations recognized by the debtor or payable by the debtor on the basis of a court decision that entered into legal force, as well as amounts of compensation for losses or damage.

Let's concretize. For SNT, this can be income in the form of penalties when returning a debt from a malicious defaulter of contributions, both membership and targeted, by a court decision. The interest accrued on the debt, and not the debt itself, will be considered such income. These incomes will be the same penalty recognized by the debtor and formalized, for example, by a bilateral act: on the one hand, SNT, on the other, the debtor. In practice, such a document can be.

2. In the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations (the specifics of determining banks' income in the form of interest are established by Article 290 of this Code).

According to the fifth point of the estimate, the main thing is that such targeted receipts should be spent only for the purposes for which they entered as assistance to the horticultural association. Moreover, the tax authorities require documented evidence of the intended use of such funds. Otherwise, they are qualified as non-operating income on the basis of clause 14 of Article 250 of the Tax Code, and corporate income tax must be paid from them.

Features of the layout and approval of income and expense estimates in SNT

You can see the version of the correct from the point of view of the Tax Code of the income and expenditure estimate of the gardening association here: "The income and expenditure estimate of SNT" Pishchevik "" for 2015, approved by the decision of the general meeting on September 28, 2014, protocol No. 9 "(in format Excel 2010. Estimate in format Excel 2003 here: Estimate-2015) It contains formulas that automatically output the total and calculated figures.

1. When drawing up the final documentary draft of the estimate, you should put the section first: income, the second - expense.

Despite the reverse order of formation of the estimate, which is considered in the article, one should nevertheless adhere to the norm in the document itself, which is determined by law. And the 66-fz estimate is considered only as income and expense: first the income, then the expense. First we collect the money, only then we spend it.

2. Sections and subsections of the estimate can be arranged differently, but they must comply with the rules of tax legislation in relation to the income and expenses of the organization, set out in Chapter 25 of the Tax Code.

The point is that many SNT group income and expenses, especially expenses, in a different way. Flag in their hands. So it is possible, and in some cases it is necessary. But it should be remembered that any item of expenses for production and sale should consist of material costs, wages and other expenses. Only in this form, work, service, implementation of property rights has the right to life. And only in this form, they, in turn, prohibit any freeloader from throwing out costs of a legal entity that are unnecessary in their erroneous opinion in the form of employee labor and other costs associated with production and sale. In this case, we are talking about administrative, general and other expenses, which for some reason are very fond of accountants. They are especially loved by individuals - they are easy to throw away and forget. But in tax code for some reason there are no administrative and general expenses ?!

3. Expenses and incomes of SNT by certain types(objects of) infrastructure, the creation of which not all gardeners in SNT took part in, should be taken into account in separate sections in the estimate.

Do not take into account, for example, the cost of operating, maintaining power lines; expenses for the modernization of individual branches of the power line; financing these costs by the participants in the electrification project (there are 85 of them in our SNT, and 230 land owners), in the accounting department, it would be a violation of tax and accounting laws. Acceptance of money from electricity consumers under agency agreements and payments to the power supply organization, recorded in the accounting records, but not included in the estimate, would also be a violation of the law.

Naturally, in this case, the membership fees of a gardener who does not have electricity on the site and a gardener with an electrified site will differ in the direction of an increase in the annual payment from the latter.

4. Local estimates for each type of work, services, realization of property rights should be kept together with the general income and expense estimate.

If local estimates are not made, as required by law, then it is very difficult, sometimes impossible to explain to gardeners at a meeting: why this or that work costs so much, and not more or less. In this regard, the work on the development of local estimates falls on the shoulders of the board, which acts as experts in assessing the cost of all component parts of the costs for each local estimate. Correctly set work of the board according to local estimates always minimizes the cost of work. And the local estimate itself will always be able to resolve the doubts of any gardener, and also economically justify the amount of SNT costs associated with this work.

The period for the development and approval of the income and expense estimate in the SNT is the last quarter of the current year. Transfers are not allowed.

To plan all activities before the beginning of the next reporting period, i.e., before the New Year, gardeners not only can, but must. There is no hindrance in this. However, often an accountant who is not quite proficient in his profession (this is very common in SNT) raises a fuss, because before the New Year, it is impossible to withdraw balances on debts and certain types of work. Let us disagree with this opinion. The gardener's arrears in contributions for the current year arise only on January 1 of the following year. This is established by tax legislation. The accountant knows the debts for the previous 3 years (the limitation period for SNT cases) at the beginning of this year. And if they are not repaid by the debtor, then nothing will change by the beginning of the 4th quarter. In addition, the board always knows for sure whether these or those works will be carried out, inherited from the previous estimate for the last 3 months of this year or not. Based on the foregoing, these problems are nothing more than fiction.

In many small and medium-sized horticultural associations, it is difficult to gather SNT members for a general meeting: renting a meeting room is expensive, and the weather does not allow it to gather at SNT on the street. Therefore, attempts to gather gardeners in the fall fail. It so happens that the income and expense estimate is approved only in the spring, during the May holidays. Violation? Yes! However, it is better to disrupt a little than not to have a meeting at all. Of course, one should also take into account the fact that in winter many landscaping works are simply impossible to carry out. So this is to be. The SNT estimate, not approved this fall, is already guided by the beginning of the New Year, and approves it later. The main thing is to put in the estimate what the gardeners want and what is in the decisions of other meetings as already approved proposals and events.

Summarize. On this page, we figured out one of the most important conditions for maintaining the normal life of a horticultural association. If you, dear gardener, figured out the estimate and how to form it, then almost the entire heading "Organization of accounting, taxes in SNT, governing documents" will become clear and understandable to you. From this all follows only that it is necessary to make an effort and do as the law dictates. As a result, gardeners in SNT will always see an organization dedicated to solving their problems. In such SNT, individuals and non-payments will quickly disappear. Although the solution to problems with non-payments may lie in a completely different plane, in the same plane as non-payments in apartment buildings... However, it is too early to close the topic. There are no special problems with membership and targeted contributions: payments are received, the courts make decisions on non-payers in favor of SNT. But with the contributions of gardeners who carry out individual gardening activities, problems remain. To solve them faster, let's figure out the question: "The procedure for concluding an Agreement on the use of infrastructure and other common property" between a gardening association and a citizen conducting gardening on an individual basis "and everything that may be nearby. Moreover, only norms Civil Code as far as the conclusion of contracts is concerned, it is clearly not enough for our association of the SNT type.