How to create a garage cooperative? The necessary documents for the creation and registration of a garage cooperative, as well as how to organize and formalize the GSK in the property? What you need to register a garage cooperative

. . Date: February 21, 2016. Reading time 7 min.

A capital garage is the same piece of real estate as a residential building. If it is not formalized, then it will be impossible to sell, bequeath or donate it, and sometimes it costs a lot of money. Registration of property rights is complicated by the fact that many owners do not have Required documents.

In connection with active urban development, cases of demolition of garage complexes have become more frequent. Therefore, the owners of one or even several boxes in GSK are seriously concerned about the question of how to register the garage as a property. Even if the city needs the territory for development, the legal owners will be compensated in this case. The amount of it usually covers the cost of buying or building another "motorhome" to replace the lost one.

Documents for detached garages are also better to put in order. During cadastral work, any object is marked on the plan, but from a legal point of view, this is not property, it has no value. In addition, any discrepancies between the actual data and the documents may cause a refusal to register the property right.

Of course, we are not talking about temporary structures such as "shells" and the like. They are easy to drag when a “threat” arises. An immovable object is a capital structure that is inextricably linked with the land. Registration of a garage in the property, the procedure - differ depending on where it is built and on what land. Let's consider three typical situations.

1. Construction on suburban area, in the courtyard of a private house.
2. A separate building on "foreign" (unregistered) land.
3. Boxing in a common garage array, cooperative (GSK).

General rules for registration of real estate

Despite the variety of situations associated with garages, they are issued according to the same rules as any real estate. To obtain a certificate of ownership, you need to contact Rosreestr and submit three main documents:

• certifying ownership- contract of purchase, shared construction, certificate of payment of a cooperative share, certificate of inheritance;
• cadastral passport- only the object registered in the State Property Code is registered in the property;
• proving the right to use the land- a lease agreement, a decision of state bodies on the allocation of a plot, a certificate of ownership.

In addition to the listed documents, you will need: a passport, a receipt of state duty. The application is filled out on the spot. You can also apply through the MFC and the State Services portal. Registration is made within 10 days. The registration chamber itself can request a passport and information about payment, but it is better to present them - to save time.

The problem is that many of the actual owners do not have any documents, or they are not properly formatted. Mass construction of GSK fell on the 70-80s, then they were not subject to cadastral registration. There were many violations during construction, documents were carelessly stored, and sometimes destroyed deliberately. How to register a garage as a property, where to start in each case - read below.

Garage on own property

There is only one fundamental difference between a personal garage (Fig. 1) and a house: it is a non-residential building. Its construction does not require a building permit, unless it is intended for commercial purposes. Difficulties do not arise if:

1. own land or there is a lease agreement with the right to build;
2. agricultural lands, designated purpose - summer cottage, gardening;
3. the site is allocated for individual housing construction, land of settlements.

To qualify, you need:

1. Check upon request (Rossreestr) - whether the garage has been registered (if you bought a plot and do not know this for sure);
2. If the answer is negative - prepare a technical plan (BTI, or from a cadastral engineer) according to the available technical documents or declarations (letter of the Ministry of Economic Development D23i-1644, 05/14/2014);
3. Put the object on the cadastral register (10 days), get a passport (5 days).

A BTI technical passport issued before 2008 (before the introduction of the Cadastre Law) is equated to a cadastral one. All such objects should have been automatically registered with the State Property Committee.

Private owners sometimes underestimate the importance of official registration, out of laziness or out of unwillingness to pay property tax (by the way, it is not taken from summer cottages). Winning a boundary dispute with a neighbor can lead to the fact that he is behind your fence, and access to the “red line” can lead to demolition at his own expense.

Legalization of unauthorized garages

The arbitrariness of the building is determined by three signs:

1. there is no building permit;
2. urban planning norms are violated;
3. located on land not allocated for this purpose.

The first two conditions are not essential, the stumbling block is the earth. There are two situations here.

1. The garage is owned, the land is not. This is possible, all laws (on real estate, cadastre, land) were adopted at different times, there was a lot of confusion. If there is a lease agreement, a decision to allocate land - the owner has a pre-emptive right to privatize the plot under the building under Article 39.20 of the Land Code. Required:
   • apply to the administration with an application and attach the cadastral passport of the site; if it is not there, carry out land surveying at your own expense, submit it to the State Property Committee;
   • after obtaining permission to register the land in the property (Rossreestr).
2. There are no documents, land rights. Legalization of unauthorized construction will not work. Until 2006, this was allowed (clause 3, article 222 of the Civil Code), if the administration, at the request of a citizen, allocated an actually occupied site to him. Now the right to such property can be recognized only by the court. And not only for those who built the garage - but also for the owner of the land, for example, the city.

It is not worth counting on Article 234 of the Civil Code (acquisition prescription over 15 years). Courts generally do not consider such possession to be in good faith. Of course, if some additional documents, testimonies, etc. are presented, the issue can be resolved positively.

The procedure for registration of garages in GSK

We mentioned above that decorating a garage does not require obtaining permits. But this rule only applies to individuals. GSK is a legal entity, therefore Rossreestr additionally requests: an act of commissioning (before 2005) or permission to enter a garage complex (after this date). 2 situations are common.

1. The act of input (permission) is available. This means that the land plot has been registered with the cadastre, an inventory has been made, and all technical documents are available. The first of the GSK members who applied, provides:
   • Charter GSK, certificate of state registration, orders for the appointment of the chairman and chief accountant, lists of members of the cooperative.
   • land documents, BTI technical documentation.
   • certificate of membership in the GSK and full payment of the share (issued by the chairman).
   • passport, receipt of payment of duty.
   • cadastral passport - if there is an act of entry, it is issued without complications.

   All subsequent applicants of this GSK will only need to submit personal documents and a certificate from the cooperative. If the registration goes inconsistently, each applicant carries a copy of the documents for land and a passport.

2. No commissioning permit available. For old cooperatives - a typical problem. If land plots were allocated to members of the GSK individually, it is possible to act as an individual. Contact a cadastral engineer, draw up a technical plan, receive a passport. If the garage stands separately (Fig. 2) - there are no problems, but this rarely happens. Having received a certificate of title, the owner can privately privatize the land. Surveying - at your own expense.

Previously, cooperative garages were usually built in rows (Fig. 3). For a separate box, you can issue a passport only as a room in a building, for which the entire line is taken. In this case, it is required to register the entire building. For buildings, structures - you need an act (permit) for commissioning. The way out of the vicious circle is through the court. There are regions where such design is a common practice. The basis for the claim is the denial of registration.

When all garage owners in GSK become owners, they can apply to the administration on behalf of GSK (plus the decision of the meeting) for privatization land plot and take ownership of it.

How much does it cost to own a garage

The total costs for the design of the garage are the sum of the following costs:

• drafting technical plan: calculated based on the scope of work, in all regions the price is different; in MO for an object less than 50 sq.m. - from 6,000 rubles, in Moscow - from 25,000 rubles;
• obtaining a cadastral passport - 200 rubles for an order through the Rossreestr website;
• payment of the state fee for registration of property rights - from 350 rubles (for a summer cottage, personal plot) to 2,000 rubles.

The work of a cadastral engineer is the most expensive. If you have old technical documents, you can save money. But if everything, starting with measurements on the ground, is carried out from scratch plus drawing up a plan, you need to prepare a decent amount. It is easy to submit documents to Rosreestr without overpaying for the services of intermediaries.

Addition: Do you have any questions? Ask them to a professional lawyer through the legal advice service “Pravoved”.

The problem with parking spaces is extremely acute in settlements and especially in large cities. Garage-building cooperatives are one of the most effective ways to bring together people who want to have a legal place to store and maintain their personal vehicles.

Our article provides an overview of how the creation of a garage cooperative is carried out: the documents necessary for organizing an enterprise and its activities, the stages of registration.

Association organization

The process of registering an enterprise is not the easiest. To begin with, it is necessary to organize an initiative group that will represent the interests of motorists and deal with the creation of a cooperative.

Organizational qualities of people, knowledge of legal and economic aspects will be useful. The activity of GSK is regulated by the Civil Code of the Russian Federation.

More information can be gleaned from the video in this article.

Acceptance of the Charter

The charter of association is developed. In accordance with the code (Article 123), it must contain the following data:

• Name;
• location of the enterprise;
• the subject and goals of the activity;
• the size and conditions for making share contributions by members of the cooperative;
• responsibility for violation of these conditions, determination of other sources of cash receipts;
• composition and competence of GSK bodies;
• decision-making procedure;
• the procedure for covering losses incurred by the organization by GSK members;
• shared ownership in garage cooperatives is determined.

A meeting of members of the garage cooperative is held, at which a decision is made to approve the Charter, recorded in the minutes (pictured).

GSK Registration

Assembled package of constituent documents, consisting of:

• Charter of the cooperative (2 copies),
• minutes of the decision of the general meeting of members of the association on the opening of the enterprise,
• application for opening (certified by a notary),
• a receipt confirming the payment of the fee - is submitted to the tax office located at the location of the cooperative. In it, the registration of the association and tax registration is carried out.

Within the period established by law, the association is registered and a certificate is issued.

A settlement account of the organization and personal accounts of its members are opened for making share and other types of contributions.

Drawing up a land lease agreement

A lease agreement is drawn up for a plot of land on which the GSK will be located. To do this, contact the department dealing with land use and urban planning.

After registration of the cadastral passport of the object, a lease agreement is concluded. The passport and the contract are subject to mandatory registration.

Important! The procedure for registration by garage-building cooperatives of the rights to indefinite use of land plots is determined in accordance with the Land Code of the Russian Federation (Article 36), letter of the Ministry of Economic Development of the Russian Federation No. D23-757 dated 10.03.2010.

Conclusion of an agreement with the developer

A licensed company is selected to carry out the development. Compiled standard project garage cooperative.

• Contracts are concluded with the developer and with the company engaged in the laying of engineering communications, where the subject of the contract, its price, and the terms of the relationship are determined.
• After putting the facility into operation, as evidenced by the signed act of the state commission on the commissioning of the GSK, the chairman of the cooperative submits an application to the BTI with a request to put the garage complex on technical accounting.
• After that, a technical passport of the object is issued, which indicates the built-up area, the dimensions of the boxes, the distance between the garages, etc.

Document flow during the activities of the organization

The activities of the garage cooperative should be accompanied by the maintenance of competent document management.

Registration of membership in the organization

Those wishing to join the GSK must write an application, after which it is considered at a general meeting of members of the organization. In case of a positive decision, the new member must conclude an agreement with the cooperative, which describes the characteristics of the garage box and the conditions for membership in the association, receive a membership book, which indicates his data, place and parameters of the object (length, width and height of the garage in the cooperative).

An important point is the design of garages in the property. After the full payment of the share fee, you can submit documents to the registration service, including: a passport, cadastral documentation, an application, a receipt for paying the fee, a certificate from the cooperative.

After that, a certificate of ownership is issued.

A GSK member has the right to draw up an agreement on the assignment of rights in a garage cooperative, donation, sale, etc.

Documentation is also carried out when a member leaves the cooperative.

Documents of the governing and executive bodies of the cooperative

In the process of activity, all decisions made at the meetings of the GCJ must be recorded.

These include:

• minutes of the decision on the establishment of the GSK;
• decisions on the appointment of the leadership of the association;
• protocols on the election of the composition of the audit bodies;
• protocols on decision-making in the areas of activity of the cooperative;
• other decisions provided for by the Charter.

Labor documentation

Labor relations with all persons admitted to the state must be formalized in accordance with the law.

Employment documents include:

• staff schedules;
• orders for the approval of staffing tables;
• orders for employees and vacations;
• job applications;
• employment contracts (job description may also apply);
• personal cards of employees, etc.;

Civil law documentation

It includes:

• contracts with third parties;
• acts of work performed;
• invoices, etc.;

Accounting and tax documentation

The activity of a garage cooperative is impossible without bookkeeping. The specialist responsible for accounting may be on the staff of the association or hired from outside. With the frequency required by law, reports must be submitted to tax and other authorities.

Documents that should be in the GSK accounting department:

• primary documents confirming the expenditure and income aspects of the cooperative's activities (payroll statements, estimates, invoices, invoices, reports audit commission etc.);
• balance sheets;
• reporting to tax and other authorities;
• inspection reports.

Company liquidation

Liquidation of a garage cooperative is possible by decision of a court or a general meeting of its participants.

• A liquidation commission is created and an interim balance sheet is drawn up that determines the amount of assets that can be used to pay off debts to creditors (if, after mutual settlements, finances or material assets remain on the balance sheet of the association, they are subject to division between shareholders in proportion to their shares).
• Information on liquidation must be published in the State Registration Bulletin.
• An application for liquidation, a decision of the meeting, a liquidation balance sheet and a decision on its approval, a copy of the publication, a receipt for payment of the fee are submitted to the registering body.

Important! If it is difficult to carry out the procedure for closing the association with your own hands, you can turn to the services of specialized firms.

The article provided documents for the creation of a garage cooperative, as well as the necessary workflow during the functioning of the association. The organization of its proper conduct should be treated with great responsibility, since the activity of any organization largely depends on this.

Garage cooperatives have become a very popular phenomenon in our time. With their help, you can forget about a lot of problems - about the protection of the garage, the repair of access roads and many others. In order to get a place in an existing garage cooperative, you need to buy it. If you want to participate in the GSK, but there is no such box at the place of the purchased box, then you can create it together with other owners of garage boxes. Creating a garage cooperative solves many problems in a civilized way.

Garage cooperatives have become a very popular phenomenon in our time.

The concept of a garage cooperative

The garage cooperative is a non-profit association of citizens. The cooperative controls and manages the management and operation of the common property, solves the issue of storing personal vehicles of the GSK garage participants. Everything is purchased and built in GSK at the expense of members and other material assets. Joining the GSK guarantees that for membership fee all problems with the storage of the vehicle and its protection will be solved.

Unlike other non-profit associations, the commissioning of garages of this type and the organization of the work of this association has features that must be taken into account. Some of these features need to be taken into account even when the creation of the GSK is only planned. Since a garage-building cooperative is registered with the tax service, a registered cooperative cannot exist as a legal entity.

Before you start creating a cooperative, you need to make a list of those who will be in it. Future members of the cooperative can be united by both the place of work and the place of residence or any other sign. The designation of garages as operating garages means that they are operational. GSPO garages should become a comfortable place for the use of their car owners. They come into existence after they are properly registered, the first meeting is held and the charter is created. But first things first.

Procedure for creating a garage cooperative, step by step instructions

A garage cooperative begins to form with the creation of an initiative group that will deal with all issues, organize people to draw up documents and develop a charter and resolve current issues. These people should not be wondering what GCW is, they should be looking into the matter and knowing what they are doing. The organization procedure, the procedure should be aimed at obtaining permission from the authorities local government to create a garage cooperative.

The created initiative group must complete all stages of the step-by-step instructions:

• Create a journal of minutes of the general meeting of owners.
• Create a charter for a garage cooperative.
• Write down the rules for using the garage.
• Obtain permission to put into operation the garage.
• Create the coat of arms of the cooperative.

The Articles of Association should establish what the membership fees for the use of the garage should be, how much the entry fee will be, and indicate the sources from which the funds will come. After the constituent documents are ready, you need to take them to the tax office and register the GSK there, putting it on the appropriate account. This action is performed by the location of registration.

Before the GSK is registered, it is necessary to open a current account of the cooperative, to which its members will be able to contribute funds.

After that, step by step instructions should be followed:

After the constituent documents are ready, you need to take them to the tax office and register the GSK there

1. An act of choosing a land plot and an act of a lease agreement for the selected territory was drawn up.
2. With the act of choice, you need to contact the town planning body of the city or the body that is in charge of land use issues. There they must study it and sign the lease. It is they who usually own land that is not privately owned.
3. Obtain a cadastral passport of the object.
4. Register the received act of lease in the state registration service of the region.
5. Conclude an agreement with a pre-selected construction company for the creation of the project and the construction of the GSK.
6. After the facility is commissioned, draw up contracts for the operation of the GSK, which will spell out the relationship between the GSK and the operating organizations.
7. If an association is created, then documents are immediately submitted to register the owners of garages as owners. To do this, all the necessary documents are collected and submitted to the Registration Chamber. If the documents are lost, how to restore them - go there and get a duplicate of the certificate.
8. Putting the object into operation assumes the presence of all communications in the cooperative - it is impossible to open a cooperative without electricity and sewerage.

Connection to the power grid is carried out on the basis of an application after a cadastral passport is received. The object must have a legal address, if you subsequently have to change it, you must notify all the authorities in which the address is registered.

Where to complain if registration of an association is denied - file a complaint with the same body that refuses or with a higher body.

Most of the organizational issues are decided by the chairman of the garage cooperative. The management of this non-profit organization is carried out by the general meeting of all members of the organization, but the solution of specific problems is delegated to the chairman. He assumes the powers of management, performs the duties of an official on behalf of the organization, and also has his own rights. If an unsuitable manager is in power, then the general meeting can remove him from his post.

Most of the organizational issues are decided by the chairman of the garage cooperative

The chairman has the right to speak on behalf of the organization, sign contracts, open and close bank accounts, give instructions to employees in his subordination. It is this person who hires and fires from her, everyone passes through him personnel matters. He deals with the financial side of the issue, if there is no accountant - he collects fees for the use of garages, consults if necessary. He does accounting and statistical reporting negotiates with contractors and pays for their work. The chairman knows how to properly negotiate with resource companies.

It is this person who organizes security issues and will answer to the owner of the car in case of damage or theft. Any flaws in the security system are reflected on the chairman. The amount of wages that the head of garages receives depends on the consent of all members of the organization.

The chairman himself does not have the right to assign himself a bonus or wages. For a long time you can not even count on receiving financial resources- the wage fund is formed from the contributions paid. If the cooperative has less than 20 garages, then you can not count on any salary.

To re-elect the head of the organization, it is enough to hold an extraordinary meeting of the owners of the boxes. If the people at this meeting unanimously vote to change the leader and choose a person for this position, then there will be a change of power. In order to become chairman, it is enough to nominate your candidacy and say a few words in your favor.

At the moment when the vote has passed, the former chairman loses his rights and no longer fulfills his duties. He transfers to the new contractor all the protocols, contracts and other documents he has, necessary for maintaining economic activity. After the re-election takes place, it is necessary to write an appropriate application, attach the minutes of the general meeting with all signatures to it and send it to the supervisory authority to change the data in the register of the association.

Creation of an initiative group

The general meeting of future members of the GSK must elect the composition of the initiative group. It is desirable that these people have an economic, legal or management education. It is important that these people be trusted. Through open voting, people are selected who will be involved in the development of the charter and other processes of preparation for the opening of the GSK.

You can resort to the services of specialized companies that will help with the organization and opening of a cooperative. But the creation of an initiative group in any case is necessary, because it is these people who have the right to sign on behalf of the future organization until the chairman of the association has been elected.

Opening a bank account

To conduct business activities of the organization, it is necessary that the cooperative has its own bank account. It is replenished with various contributions from members of the association, income from investors, income from the organization's business activities and bank loans.

Income can be:

To conduct business activities of the organization, it is necessary that the cooperative has its own bank account

• Leasing of premises.
• Warehouse opening.
• Small production of various orientations.
• Tire fitting.
• Score.

Separately, a bank account is opened for the organization, separately - for each member of the cooperative. If everything is done according to this plan, it will be much more convenient to collect and keep records of contributions from members of the organization.

Garage cooperative: features of financial activity

Contributions can be:

• Introductory.
• Equity.
• Membership.
• Additional.
• Target.

Entrance fees are paid by those citizens who have become a member of the association for registration as a member of the cooperative. Membership dues for garages are paid by citizens to pay the salary of the chairman and other full-time workers. The share contribution can be not only in monetary terms. These can be securities or any property rights, but it is important here that these material assets be evaluated first.

Additional contributions are paid to cover the losses of the organization's existence. Target contributions to the garage are allocated for the acquisition or construction of property. This may be the purchase, construction or modification of existing buildings, overhaul or modernization at the discretion of the general meeting of members of the organization. The minutes of the meeting at which it was decided must be created.

Any change to existing buildings or the construction of new ones begins with the fact that a cost estimate is drawn up and approved by the members of the association. Accounting must be maintained for any activity that requires financial outlays. If the accounting worker conducts accounting poorly, then this may turn out to be fines later and confusing reporting.

Required documents

Any GSK should have a list of documents according to which the organization's activities are carried out. The cooperative is registered with the tax service, has a cadastral passport and a charter, according to which its activities are carried out. About what documents should be, you can ask the chairman. Each cooperative must have the following documents:

• Application for registration, certified by a notary.
• Charter.
• Minutes of the meeting of founders or the general meeting of members.
• Receipt stating that the state fee has been paid.

Also, a garage-building cooperative must have accounting and statistical reporting, the form of which is approved by law for non-profit organizations. At the end of each period, they must submit these reports to the regulatory authorities. There should be a list of participants who have been issued membership books.

Each member of the association must have their own membership book., which confirms his participation in this organization and is the basis for attending general meetings. Even if the previous owner of the garage claims that he bought the garage with a membership book, you should not listen. The purchase of any garage occurs under a contract of sale.

Development of the charter of the garage cooperative

The charter of a garage cooperative must be a model paper and must contain the main chapters. These include:

1. General provisions. In this part of the charter, it is necessary to indicate the full address of the organization, its name, in which there should be an indication of the subject of activity. It must be indicated that the garage cooperative is a legal entity with all the required attributes.
2. Objectives of activity and subject. The charter of the cooperative must contain a clear answer in this part, for what reasons it was created. Also, in this part it is indicated by what means the goal will be achieved. These can be any contracts that will help the cooperative to exist - a contract for the lease of land, for construction with a contractor, for the connection of engineering networks and other contracts.
3. In this part, we should talk about the property that is administered by the organization, all financial issues that form the property of the cooperative. Signs in detail on the basis of what property the cooperative is created, all types and sizes of contributions that will be present. The types and possible expenses of the GSK, penalties and fines for late delivery of funds or refusal to pay contributions are signed. An example of punishment is expulsion from an organization.
4. The bodies and persons who will manage the organization are indicated, which must be drawn up.
5. Duties and rights of members of the association that arise in connection with membership. The conditions for entry are specified.
6. Under what conditions is it possible to liquidate an organization or reorganize it. The conditions for liquidation are detailed.
7. Reporting that will be maintained in the association. There must be statistical and accounting reports, as well as operational accounting. Each year, the chairman of the association must order an independent financial audit organization and its financial activities.

These items are mandatory. If the organization provides for items that are not indicated, then they can be additionally included in the charter of the organization that is being opened. It is possible to liquidate a cooperative only in accordance with several conditions:

• By unanimous decision of all members of the Association.
• By the tribunal's decision.
• In connection with the financial insolvency of the organization.

There should be no other reasons for the liquidation of such a non-profit organization. After the charter is developed by the initiative group, they must present it at the general meeting and, if necessary, make adjustments.

Clauses of the charter and important nuances

Some chapters of the charter have important nuances and are made in a special way. The third chapter describes the full ownership of the garage cooperative. It is mandatory to indicate what is the share payment of the members of the association - it does not have to be cash. These can be tools, mechanisms and other property that can be used for the purposes of the organization.

The authorized capital of the association may be formed from reserve funds, shares or property of the participants. Also, this chapter indicates the amount of all possible payments and penalties that are charged for each day of delay in payment for participation in the cooperative.

The fourth chapter indicates all the governing bodies of the organization with the functionality available to them. It can be:

The charter confirms the existence legal entity in the form of a garage-building cooperative

• General meeting of members of the organization. This is the highest governing body of the association, which can resolve absolutely all issues from the creation to the liquidation of the cooperative, can remove the chairman and appoint a new one, choose an accountant and resolve any personnel issues if desired. People who are ready to join the organization are also accepted only at the general meeting. Citizens are expelled in the same order. The general meeting of members determines the amount of funds, the budget for the year and all possible expenses.
• Governing body. The chairman is in charge, he takes into account all the expenses and incomes of the organization, keeps records of fees, and also solves any planned business issues and is in charge of organizational activities.
• Audit committee. Members of this structure are people who are not members of the organization. They come to control and check all the activities of the association. The auditor spends a limited time in the cooperative.

The time that the auditor and other regulatory bodies may, with the permission of the chairman, spend in the GSK is also indicated in the charter of the organization. This document is one of the main ones, which confirms the existence of a legal entity in the form of a garage-building cooperative.

Site selection and land lease agreement

When choosing a site, it is necessary to be guided by common characteristics among the members of the cooperative. This may be a place of work and then you need to choose a site as close as possible to it. This may be a place of residence - in this case, you need a plot near the houses.

After several sites have been chosen by the members of the organization, either the general meeting of the members of the association or the initiative group makes a decision and selects one of the sites. It is important that it is not privately owned and large enough for the construction of several dozen buildings on it. Engineering communications should be located as close as possible to it.

You must not attempt to lease or buy land that is:

1. A place for constant military training and training;
2. A testing ground for the explosion of found dangerous substances and mechanisms;
3. Reserve of federal or regional scale;
4. Reserved for social needs;
5. an architectural monument;
6. cultural heritage.

After the site has been selected and approved, you need to find out who owns it. This may be the land of a local government or city. In addition, the site can be allocated by the administration itself. To get land for rent, you need to contact the local government agency organization of land use.

This body receives a statement on behalf of the initiative group. Both a positive and a negative answer will come within 30 working days from the date of application. The decision is handed over to the initiative group. If approved, a lease agreement is concluded and a cadastral passport for the proposed building is ordered. The concluded lease agreement must be registered at the registration chamber and you should not delay it.

Exit from GSK

Leaving a cooperative can be either voluntary or forced. Forced removal of one or more members of the association is possible if these citizens have not paid membership fees for 6 months in a row. If at least one month there was a partial repayment of even the minimum amount, then it is impossible to exclude a person on this basis.

Citizens who left the association themselves or were forcibly taken out must independently submit an application that they refuse to be among the members of the GSK. A claim form for withdrawal from the cooperative can be obtained from the chairman. Within a year after the exclusion has occurred, regardless of the reason, it is necessary to return the arrears of contributions.

If a person left the organization voluntarily, then by a court decision he can be forced to conclude contracts for servicing the GSK territory - snow removal, electricity supply, payment for the services of a watchman, and so on.

If a citizen was expelled from the association without his desire, then you can sue and appeal this decision. Also, he can try to come to the next general meeting and raise the issue again there.

How to leave the organization voluntarily:

• Write a statement about your desire to leave the organization.
• Attach to this application a copy of the passport, membership book and copies of receipts for the last 5 years on the payment of electricity bills.
• The application is written two weeks before the day when the withdrawal from the GSK is scheduled.
• After 14 days, a person who wants to leave the cooperative will be notified in writing of consent.

The procedure for excluding a person from the GSK, regardless of the reason, must be carried out in accordance with the charter of the organization.

Liquidation of the garage cooperative

The issue of liquidation or reorganization of the association can be resolved only at the general meeting of members, provided that more than 2/3 of the participants voted for the liquidation. How the liquidation of the cooperative should take place should be described in detail in the sixth chapter of the charter. For this legal process to be completed successfully, you need to go through several mandatory steps.

It is important to remember that the process must be carried out carefully, because if at least one of the points is completed with violations or skipped, then all the steps will have to be performed again. And this will require new investments of effort, time and financial resources.

Termination of activities or bankruptcy may occur on the basis of a verdict that is issued either by a court or a meeting of participants. Voluntary liquidation can take place if the cooperative has achieved the goal of its creation or the period for which it was created has expired. It can be forced through the court to close it if the work of the organization is carried out with violations of the requirements of the law, legal, construction or sanitary standards.

Liquidation includes successive stages:

1. Adoption of a decision by the general meeting.
2. Selection at the meeting of the liquidation commission.
3. Notification of the decision taken by the owners of garages to the registration authority.
4. A note is published in a special edition stating that the cooperative is ceasing to operate.
5. An interim balance sheet is drawn up.
6. Settlements are made with all creditors and investors.
7. The final balance is formed.
8. Liquidation documents are submitted for registration.

Members of the cooperative independently choose the liquidation commission, which performs all other items until the completion of the work of the association.

The creation of a garage cooperative takes place with the help of an initiative group, which, after its selection, takes care of all the paperwork and draws up the GSK as a working non-profit organization. A cooperative must have a charter and several other documents, the list of which can be adjusted by local authorities. Admission to it of new members, as well as their expulsion, takes place on the basis of decisions of the general meeting of all members. In order to eliminate the GSK, you need to sequentially complete all the steps, otherwise you will have to go all the way from the beginning.

Video

How the garage cooperative is changing.

Reading time: 11 minutes

Today, such a form of legal entity as a garage cooperative seems to many to be outdated and irrelevant. Meanwhile, even many shareholders are not very familiar with the peculiarities of the status of such an association and the goals of its work. In addition, hundreds of GSKs still exist in Russia. Let's try to figure out what these associations are and how they work.

• build garages;
• supply them with communal resources;
• protect buildings;
• monitor the current state of structures and so on.

Therefore, the union is intended not only for the creation, but also for the maintenance of boxes.

The answer to the question of what a garage-building cooperative is will be incomplete without mentioning that the organization has:

• charter;
• governing bodies;
• territories;
• printing;
• own accounting and other attributes of a legal entity.

Most often, land is allocated to an association for perpetual use or lease. Subsequently, participants can privatize it by allocating shares in kind and transferring it to private ownership.

So, GSK is a legal entity created by combining property and material investments of members in the construction and ongoing maintenance car boxes.

Creation of a garage cooperative

There are situations when the buildings are already ready, but the cooperative has not yet been formed. In this case, a group of people who want to collectively service the built premises for cars, the question arises of how to create a garage cooperative from existing garages.

GSK, like any legal entity, is subject to state registration. However, before proceeding with its registration, the initiators of the creation of the association must understand:

• why it is done;
• where the association may be located;
• how it will be managed.

Even before the start of the registration procedure, like-minded people should be prepared to spend a lot of time and effort on this, because it cannot be completed in a short time.

But the joint solution of problems is beneficial from any point of view: it is faster and cheaper to erect buildings, it is more convenient to connect utility networks, it is easier to conclude contracts with contractors for the repair of buildings.

If interested parties have no idea where to start and how to organize a garage cooperative, a step-by-step instruction will look like this:

1. Meeting of the group of initiators. Most often, such people are united by a common place of residence or work.
2. Development of the charter of GSK.
3. Preparation of documents: minutes of the meeting of participants, copies of passports of shareholders, and so on.
4. Registration with the tax authority.
5. Opening a bank account.
6. Registration of the land plot on which the cooperative will be located.
7. Construction of boxes for cars.
8. State registration of GSK.

The Charter of the GSK is the main constituent document in which the members of the association announce the creation of a new legal entity and determine the rules internal regulations and cooperative work.

Bylaws do not have a mandatory structure, but they usually contain the following sections:

1. General provisions: the name of the cooperative, information about its location, participants.
2. Purposes of activity and legal possibilities of association.
3. The property of the cooperative, which is the property of the organization, with an explanation of how it is formed and in what order it will be used.
4. The governing bodies of the association: the general meeting, the board, the chairman, the audit commission.
5. Rights and obligations of GSK participants.
6. Reporting.
7. Reorganization and liquidation of the association.

Activity goals

The most common goals of a cooperative are:

• obtaining land for the placement of boxes;
• their construction;
• purchase and use of equipment for the maintenance of the association;
• conclusion of contracts aimed at ensuring the activities of the organization;
• connecting buildings to networks utilities and their service;
• use of property to meet the needs of shareholders;
• organization of work on the protection, cleaning and landscaping of the territory.

Land plot for GSK

The territory where it is planned to place boxes for cars is an integral complex. This means that regardless of the characteristics of the site, it belongs entirely to the cooperative and cannot be divided into separate fragments.

The indivisibility of land in the GSK leads to the fact that its position is regulated by the rules on common shared ownership (Article 244 of the Civil Code of the Russian Federation).

To obtain a territory under the GSK, you need to go through several stages:

1. Find a suitable allotment for building a cooperative. It must meet certain requirements: remoteness from residential areas, the ability to carry out construction works and so on.
2. Write an application to the municipality for determination designated purpose earth. If it allows the construction of garages, the construction of buildings must be applied for.
3. After obtaining permission to apply for participation in the tender for the acquisition or lease of the territory.
4. Register ownership and register a deal or conclude a lease agreement.

For details of the procedure for acquiring a site, see the article.

State registration of GSK

Registration of a garage cooperative under the new law is the final stage in the creation of a legal entity. It should take place after the boxes for cars are built and put into operation.

The person responsible for passing this procedure is the chairman of the organization. He forms documents, monitors the reliability of the data provided and represents the association before state and municipal authorities.

A person creating a legal entity for the first time probably does not know how to register a garage cooperative. Meanwhile, the procedure is quite simple.

Particular attention should be paid to the minutes of the meeting of shareholders, at which a decision is made to establish a cooperative, and its charter. It is these two documents that will guide the implementation of the GSK activities by its participants and officials.

When compiling documents for registration of GSK (application for registration, technical passport of the structure), information about the organization must be entered in the same sequence as in the Charter. Otherwise, the document will be recognized as improperly executed and registration will be denied. Step-by-step instruction How to register a cooperative is given below.

Registering a cooperative

To register an association, you must submit the following list of documents to the Rosreestr authorities or the MFC:

• a questionnaire on the creation of a legal entity (No. P11001) with a notarized signature of the chairman of the association;
• receipt of payment of state duty;
• a notarized draft charter;
• minutes of the meeting of potential members of the organization.

If this sequence of documents for building a garage cooperative receives the approval of the registration authorities, the GSK registration procedure will be completed.

Distinctive features of the work of the association

GSK receives the status of a legal entity. However legal status cooperatives are somewhat different from other forms of enterprises:

1. The creation of the association is completed only after the construction of the boxes and the payment of all share contributions.
2. Shareholders can form an NFI cooperative (an acronym meaning "indivisible asset fund"), which members cannot claim. Foreclosure on such a fund for the debts of shareholders is impossible.
3. The organization can use the labor of employees, but their number should not exceed 30% of the number of participants.
4. GSK is liable for its debts with all its property. If it is not enough, the participants bear subsidiary liability.

How GCW is managed

The main role in the daily management of the organization is played by its board. In this regard, a few words should be said about the work of the board in the cooperative garage. It consists of a chairman and an audit committee.

Of course, the main role in the management of the association is played by the general meeting of shareholders, which makes decisions on key issues by a majority vote. However, it is very inconvenient to gather all the participants for any reason. And yes, this is not always possible. To solve current problems, there is a board.

The Chairman performs a number of responsible tasks:

1. Organizes and conducts general meetings of shareholders.
2. Concludes contracts with service providers and contractors.
3. Manages the fund.
4. Represents the interests of the organization before state bodies.

The Audit Commission controls the work of the chairman, accounting and other officials organizations, especially with regard to financial matters.

The legislation provides for the possibility of creating and functioning of other bodies. So, in Moscow there is a “Directorate of garage construction”. This is a state unitary enterprise, whose scope of activity includes the sale to private individuals of property that is under the economic jurisdiction of the city government. It is responsible for the implementation of the municipal program "People's Garage", within the framework of which the construction of boxes, their legal registration and sale are carried out.

Learn more about GSK membership

The main document that confirms membership in the association is the membership book of the garage cooperative. It contains the following information:

• Name of the shareholder;
• photo;
• his box number;
• information about the cooperative;
• date and amount of his contributions.

The document is signed by the chairman and sealed.

A membership book not only confirms a person's participation in an organization, it is needed when selling a building, registering it as a property, and in other transactions.

To become a member of the cooperative, you must write an application for entry into the GSK. The issue of admitting a new member to the association is usually put to a vote at the general meeting of shareholders.

If provided for by the Articles of Association, the decision may be taken by the chairman or the board.

If the entry of a new participant is approved, he must pay a share fee within a certain period. After that, the next edition of the charter should be registered, which will include a new member.

Exclusion and withdrawal from the cooperative

Exclusion from the members of the association is carried out by force, against the will of the person. If the participant himself wants to stop being a shareholder, the procedure is called “withdrawal”.

Consider the order of exclusion of a member:

1. The occurrence of grounds: failure to fulfill the obligations of members of the cooperative, prescribed in the charter, and so on.
2. Notification in writing of a person about the general meeting of participants, which will consider the issue of his exclusion.
3. Holding a general meeting with the issuance of an appropriate decision.
4. Notice of exclusion.
5. Payment to a former GSK member of his share contribution.

The sequence of actions for voluntary withdrawal:

1. The shareholder writes an application for withdrawal from the garage cooperative addressed to the chairman of the association.
2. At the meeting of participants, the corresponding decision is made. If the articles of association permit, the chairman may do so alone.
3. Changes are made to the statutory documents of the organization, which are then subject to state registration.
4. The former participant is paid his share contribution.

A person cannot be denied exit from the cooperative - this is his legal right. If a citizen's exit is not documented or a share contribution is not paid to him, such actions can be challenged in court.

Implementation of the liquidation and reorganization of the association

When discussing aspects of the work of the GSK, it is worth mentioning the procedures inherent in each legal entity: the reorganization and liquidation of the association.

Liquidation is the termination of a business. It can be held by the decision of the shareholders themselves or the court. You should know how the liquidation is going in 2020. To do this, you need to perform a number of actions:

1. Registration of the decision of the general meeting of participants or obtaining a court decision.
2. Notification of Rosreestr about the beginning of the procedure.
3. Appointment of the liquidation commission at the meeting of participants.
4. Placement of information in the official printed organ about the intention to liquidate the GSK.
5. Collection of information about the financial condition of the organization, collection of receivables and repayment of accounts payable.
6. Compilation of the GSK balance sheet. Note that closing the garage consumer cooperative with zero balance the best option, since the collection of other people's debts or the need to pay their own will not become obstacles to the liquidation of the association.

Reorganization is a change in the form of existence of a cooperative, including division into several new associations. The procedure in this case looks like this:

1. Notification of shareholders about the procedure and terms of the procedure with justification of its necessity.
2. Preparation of constituent documents for a new (new) legal entities.
3. Transfer of rights and obligations to successors. Certain procedures must be completed state registration, for example, the transfer of rights to real estate.
4. Approval of documents at the general meeting of participants.
5. Inclusion in the structure of new legal entities of the shareholders of the old cooperative.

The bankruptcy of GSK is the basis for starting the liquidation procedure in court. In this case, the meeting of shareholders is not held, because the decision is made by the court. He will appoint a liquidator who:

• determine the financial condition of the organization;
• determine the order of payments on debts;
• the remaining funds, if any, will be distributed among the participants of the association.

Share contributions

GSK is created and operates at the expense of financial and property resources of its participants. The sooner you pay a share contribution to the organization's cash desk or make a cashless transfer of money to the cooperative's account, the sooner it will begin to function.

The size of the share contributed by the participant is determined at the stage of creating a legal entity and is reflected in the charter. Essentially, it should reflect the value of each box in the GSK.

Every time a person pays a part of his contribution or the full amount, information about the date, amount and payer is entered into the accounting documentation. The same data is indicated in the participant's membership book.

After the full payment of the share, the member of the association is issued a certificate of payment of the entire amount. The document is signed by the chairman of the cooperative, an accountant and certified by a seal. The certificate contains information about the date of joining the GSK, the size of the share, the date of its payment, the box number.

Potential participants are interested in the question of whether the GSK authorities can take the garage for non-payment of membership fees. If the share contribution is paid in full, then the member acquires the right of common joint ownership (share) of the cooperative, which is a kind of private property right. And private property can be deprived only by a court decision.

In order to take away a garage from such a person for non-payment of contributions, you need to go to court and prove that these actions cause damage to other participants, which is enough to deprive the rights to real estate.

Legal status of garages in GSK

There are some peculiarities in the disposal of the garage, which is part of the cooperative. The first is the reconstruction of the garage in GSK. If during its implementation the interests of other participants in the association are not affected, then it is not necessary to obtain the approval of the shareholders. After reconstruction you need:

• issue a new technical passport for the building;
• if you have the right to own a garage, obtain confirmation of this right on the basis of a registration certificate.

If the work affects the permanent supporting structures or the area of ​​\u200b\u200bthe building changes, then you must first obtain permission for reconstruction from the municipality.

The second situation is the presence of buildings that do not have an owner. In this case, the garage in the GSK can be recognized as ownerless. Since we are talking about one of the fundamental rights guaranteed by the Constitution, we will have to act through the courts. But first you should:

1. Do your best to identify the owners of the property. It is desirable to record the search process or document the efforts made.
2. Collect evidence that the cooperative spent money on the maintenance of the building: checks, receipts, acts of work performed, and so on.
3. Apply with statement of claim to the court to recognize the garage as ownerless property.

Sometimes there is an unfinished box on the territory of the association. To legalize the construction, you should find out what documents are needed for the object of construction in progress, and submit them to the registration chamber. Their list includes copies and originals:

1. Applications for registration of property rights.
2. Receipts for payment of state duty.
3. Applicant's passport.
4. Title documents for a piece of land.
5. Cadastral plan of the territory.
6. Building permits, the receipt of which is provided for by Art. 51 of the Town Planning Code of the Russian Federation.
7. The object plan drawn up in the BTI.
8. Project documentation.

The next non-standard situation is a permit for the construction of a capital garage on the territory of the GSK. The procedure is as follows:

1. Obtaining conclusions on the possibility of construction in the management of land resources, architecture, fire, environmental and sanitary and epidemiological organizations.
2. Conclusion of an agreement with a land management organization on the development of a land acquisition project.
3. Approval of the project at the session of the local council.
4. Drawing up a cadastral plan of the land plot.
5. Development of a technical passport for the building at the BTI.
6. Construction of the box and its commissioning.

Accounting and taxes

Accounting and tax accounting in a garage cooperative is based on the following principles:

1. The profitable part of the budget of the cooperative consists of membership fees of its participants, as well as from the profit from the possible commercial activities.
2. The expenditure part, as a rule, is determined by estimates and consists of expenses necessary for the existence of a legal entity:
   • utility bills;
   • current repair of structures;
   • erection of new boxes and so on.
3. The accounting of the organization is maintained by a professional accountant or the chairman of the cooperative, if he has necessary knowledge. Responsibilities include accounting and financial accounting, maintaining a cash book in the GSK, submitting reports to regulatory authorities.
4. A cooperative can carry out commercial activities, but this entails the need to pay taxes.
5. All money coming to the account and to the cash desk of the association, GSK manages independently as a registered legal entity.
6. In the case of an exclusively non-profit activity, the association is considered non-profit, therefore it maintains tax records according to a simplified procedure.

Features of taxation

Taxes will have to be paid in case of carrying out activities that generate income. It may include:

• rental of garages;
• profit from investing funds in bank accounts;
• maintaining a different entrepreneurial activity.

In this case, the tax arbitrage practice for garage cooperatives, they proceed from the fact that the budget should be divided into revenue and expenditure parts. Moreover, income received from commercial activities cannot be reduced by non-commercial expenses.

If in the end the organization will have a profit, it must be divided among all participants. And from the share of each of them, the association must pay 13% income tax.

Privatization of land

After the privatization of the garage, you need to register the land under it as a property. The lack of proper documents for the site may result in the owner being required to pay a fine for misuse of the land and demolish the building.

To prevent this from happening, it is necessary to privatize the area under the box.

Land ownership

To register the right of ownership, it is necessary to write a collective application and submit it to the department of the municipality dealing with land issues.

Within a month, local authorities will consider the application and decide on the allocation of land for privatization or on further leasing for the needs of the GSK. In order to privatize the garage and the area under it, all members of the cooperative must formalize their rights to real estate.

If a decision is made to allocate land, the chairman of the SSC and the local administration sign a contract for the sale of the site. The allotment passes state registration, after which it becomes the property of the cooperative.

If the members wish, they can single out in kind a part that belongs to each person, or use real estate as a joint part of the common property of the cooperative.

Possible barriers to foreclosure

The municipality will refuse to register the ownership of the land under the boxes in the following cases:

• there is no certificate of payment of a share in the GSK;
• there are important engineering communications on the territory of the site, and construction work can damage them;
• on the territory there are driveways and passages that are actively used by other citizens, and their transfer to private hands will damage transport communications;
• not all members of the cooperative have applied;
• documents are incorrectly executed, papers provided for by law are not provided;
• the site is intended for state and social needs of the population.

Purchasing a garage in a cooperative

Often lawyers are faced with a situation where there is a sale or purchase of a garage in the GSK on a membership book. Such a transaction is possible, but there will be consequences associated with the state registration of the cooperative itself:

1. The association was created under the Soviet Union and did not undergo re-registration. When concluding a transaction, it is necessary to make appropriate entries in the book, rewrite the property registration card, and approve a new member of the cooperative. However, in this case, it is still impossible to register the garage as the property of a person. The buyer only becomes a member of the cooperative, and unregistered.
2. The cooperative is registered, but the boxes are not properly designed. The transfer of ownership of the building is still carried out within the organization, it is also impossible to obtain a certificate of ownership of the garage.
3. Boxing is registered to a private person. The usual sale and purchase of real estate is envisaged. It is not necessary to obtain the consent of the members of the cooperative.

It is also important to know whether it is possible to leave the garage cooperative if the garage is owned. The answer to it depends on what is written in the Charter. If such a clause is provided, then it is possible. If not, you will have to wait for the decision of the general meeting of shareholders or go to court.

conclusions

GSK or, as it is also called, GSPO garages (garage and construction Production Association) is a legal entity that is created by a group of people to build, repair and maintain car storage boxes. The organization has its own governing bodies and means of carrying out its statutory activities. Such an association allows jointly solving the problems of garage owners, because the presence of a single organization facilitates the registration of land, the conclusion of contracts for the construction of buildings and the supply of utilities.

Lawyer. Member of the Chamber of Advocates of St. Petersburg. Experience more than 10 years. Graduated from St. Petersburg State University. I specialize in civil, family, housing, land law.

A garage-building cooperative (GSK) is a type of consumer cooperative. The purpose of its creation is to meet the needs of its members in the storage of cars.
The Civil Code characterizes a consumer cooperative as a non-profit organization. But to consumer cooperatives the law \\\"On non-profit organizations\\\" does not apply (clause 3, article 1 federal law dated January 12, 1996 No. 7-FZ).
Civil legislation establishes that the legal status of a consumer cooperative, the rights and obligations of its members are determined by special laws (clause 6, article 116 of the Civil Code of the Russian Federation). However, for garage-building cooperatives, unlike housing or horticultural cooperatives, a separate law has not been adopted. And the operation of the law \\\"On consumer cooperation (consumer societies, their unions) in Russian Federation\\\" does not apply to GSK (Article 2 of the Law of the Russian Federation of June 19, 1992 No. 3085-1). In addition to the Civil Code for garage cooperatives, the Law of the USSR \\\"On cooperation in the USSR\\\" of May 26 1988 No. 8998-XI This law contains answers to some fundamental questions for GSK.For example, paragraph 1 of article 11 determines that the number of members of the cooperative cannot be less than three people.And paragraph 2 of article 14 explicitly states that the participation of a member cooperative in making decisions at the general meeting cannot be made dependent on the size of its property contribution.
Despite the absence of a separate law regulating the creation and operation of the GSK, based on existing regulations, it is possible to draw up a complete legal description of the GSK.
The registration procedure for GSK is the same as for other legal entities.
According to the Federal Law \\\"On state registration of legal entities and individual entrepreneurs\\\" to the registration authority (Inspection of the Federal tax service) the following documents are submitted:
1. Application for state registration with a notarized signature of the applicant;
2. Charter;
3. Minutes of the general meeting of founders;
4. Document on payment of the state fee (4000 rubles).
Application requirements:
- form N P11001;
- in section 3 (Information about the founders) the data of the members of the cooperative who are members of the board are indicated (clause 4.4 of the order of the Federal Tax Service of the Russian Federation dated 01.11.2004 N SAE-3-09 / [email protected]).
The charter of a consumer cooperative must contain the following information:
name of the consumer cooperative (should contain an indication of the main purpose of its activity, as well as either the word \\\"cooperative\\\", or the words \\\"consumer union\\\" or \\\"consumer society\\\" );
its location;
the subject and goals of the activity of the legal entity;
conditions on the amount of share contributions of members of the cooperative;
on the composition and procedure for making share contributions by members of the cooperative and on their liability for violation of the obligation to make share contributions;
on the composition and competence of the management bodies of the cooperative and the procedure for making decisions by them, including on issues, decisions on which are taken unanimously or by a qualified majority of votes;
on the procedure for covering the losses incurred by members of the cooperative.
Property of members of the cooperative

The source of property of the newly created GSK is the contributions of its members. The Civil Code allocates only shares and additional contributions. The characteristics of contributions are subject to disclosure in the articles of association.
Entrance fees - funds contributed by members of the GSK for registration and organizational costs for the preparation of documentation for a cooperative entering into membership.
Membership fees - funds periodically contributed by members of the GSK for the remuneration of its employees and other current expenses of the cooperative.
The share contribution of a cooperative member may be money, securities, other property, including property rights, as well as other objects of civil rights. Evaluation of the share contribution is carried out by mutual agreement of the members of the cooperative on the basis of prevailing market prices.
Additional contribution - funds contributed by a member of the cooperative to cover the losses of the cooperative.
Target contributions - funds contributed by members of the cooperative and other persons entitled to membership in the cooperative, for the acquisition (creation) of objects of the Common Property, as well as for its change (overhaul, replacement, reconstruction, modernization).
The amount of share contributions is determined as the quotient of dividing the cost of construction according to the estimate by the number of parking spaces. The charter must provide for the possibility of changing the amount of share contributions as clarifications estimated cost at the stages of construction.
The peculiarity of the created GSK is that the admission of new members is carried out gradually, almost throughout the entire period of construction. In such a situation, the amount of membership fees is conveniently determined according to the following scheme:
1. draw up an estimate of general business expenses for the GSK for the year;
2. divide the amount of expenses for this estimate by the design number of parking spaces in the garage and get the annual membership fee for one place;
3. The amount of annual membership fees of a member of the cooperative shall be determined in proportion to the number of parking spaces declared by him for the acquisition, regardless of the date of joining the cooperative.
Prior to commissioning, the property is owned by GSK as a legal entity (subject to state registration of rights to it). But the members of the cooperative do not need to initially draw up state registration of the transfer of ownership, as prescribed by the Civil Code in other cases (clause 2, article 223 of the Civil Code of the Russian Federation). The legislation establishes that parking spaces in a functioning garage belong to the participants of the cooperative who have fully paid a share contribution for them (clause 4 of article 218 of the Civil Code of the Russian Federation). Thus, the ownership right of a cooperative member does not depend on the fact of its state registration. Although members of the GSK still carry out state registration of their rights.
Only public areas remain on the GSK balance sheet. The garage becomes an object of shared ownership (Article 244 of the Civil Code of the Russian Federation).
Entrepreneurial activity and taxation of GSK.

Current activity GSK is connected with the operation of the garage and does not pursue the goal of making a profit. However, GSK has the right to carry out entrepreneurial activities.

Entrepreneurial activity of a cooperative may be associated with the provision of vacant common premises for rent, the provision of individual paid services car owners for repairs and maintenance Vehicle. In this case, the accounting department must ensure separate accounting of GSK expenses related to commercial and non-commercial activities.
Incomes that are not taken into account when determining the tax base for taxpayers' income tax, including earmarked revenues, are defined in Article 251 of Chapter 25 \\\"Corporate income tax\\\" of the Tax Code of the Russian Federation, their list is exhaustive.
Targeted revenues that are not taken into account when determining the tax base include targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge from other organizations and (or) individuals and used specified recipients by appointment.
According to the provision of subparagraph 1 of paragraph 2 of article 251 of the Tax Code of the Russian Federation, admission fees, membership fees, share contributions made in accordance with the legislation of the Russian Federation on non-profit organizations are classified as targeted income.
Thus, entrance fees, membership fees and share contributions are not taken into account when determining the tax base for income tax for those organizational and legal forms of non-profit organizations that are entitled to accumulate them in accordance with the legislation on non-profit organizations, according to which they were created.
And if separate accounting is not kept, then targeted financing in the form of contributions from members of the cooperative will fall under income tax (clause 14 clause 1 article 251 of the Tax Code of the Russian Federation).
It should be noted that funds received from members of garage-building cooperatives to pay for the cost of maintaining, maintaining and repairing property, as well as paying for utilities with targeted revenues in the sense of paragraph 2 of Art. 251 of the Tax Code of the Russian Federation are not. These funds are the proceeds received by garage cooperatives for the services they render, which, in the established Ch. 25 of the Tax Code of the Russian Federation, the order is subject to accounting when determining the tax base for income tax.
Payments to employees of the cooperative are subject to UST and mandatory pension insurance contributions in accordance with the generally established procedure.
The income of a cooperative from entrepreneurial activities is subject to distribution among its members (clause 5, article 116 of the Civil Code of the Russian Federation). In the law on consumer cooperation in relation to such a situation, the concept of \\\"cooperative payments\\\" is used. It should not be forgotten that the income of GSK members is subject to additional taxation: for citizens, personal income tax is withheld at a rate of 13 percent. But for its member organizations, the GSK does not act as a tax agent - these incomes are taken into account for the purposes of taxation of profits by organizations independently (as part of non-operating income).
Property tax GSK pays only for the property that is on its balance sheet. In the liabilities side of the balance sheet, this share is assigned additional capital on account 83 (letter of the Ministry of Finance of Russia dated August 14, 2001 No. 16-00-14 / 390). For parking spaces owned by members of the cooperative, property tax must be paid by the owners.
In addition to these provisions on the taxation of GSK, it should be borne in mind that the cooperative has the right to switch to a simplified taxation system.