Sample income statement snt. Income and expenditure estimates and expenditure of membership dues. Rules for compiling the expenditure part of the SNT estimate

But the inclusion in the contract with the individual of absolutely all sections of the estimate is wrong. Only expenses for the use of specific infrastructure facilities by an individual, as provided for in Art. 8 FZ 66-FZ.

Grandiose in terms of stupidity in the Vyborg decision, the phrase: "A legal entity is not common property"! And the fact that this legal entity is engaged in the maintenance of common property is not known to the judge. And that this legal entity, despite the explanations of Ms. Athena, does not care at all who is a member on its territory and who is not a member of the association, because the composition of costs (expenses) that determines the cost of maintenance work is not determined at all membership, not membership of a citizen, customer of the work, but the Tax Code of the Russian Federation! The composition of the costs under the Tax Code of the Russian Federation does not depend on any membership, this is any judge, any member of the SNT must learn for himself once and for all! Let this zealous judge try to go into the bakery and demand a change in the price of a loaf on the grounds that he is not a participant legal entity- a bakery, and he does not like some items of the composition of costs in the cost of a roll! They will send, and they will send far away, and they will do the right thing! And this judge should not meddle in the economic activities of associations at all, especially if he does not understand anything in this activity! But he strikes out some positions from the composition of costs, not imagining the Tax Code! Smarties, fir-trees, cross-outs! Our organizations are NON-COMMERCIAL, which means that the cost of work performed by associations is COST! That is, the profit to the cost, due to the lack of profit, is not added! A judge, like any member of an association, must read the Tax Code of the Russian Federation every day before going to bed, namely: Chapter 25 - Corporate income tax, in order to understand what our associations perform in the vast majority - WORKS that are assessed solely in accordance with the composition of costs (expenses) officially established by this chapter! And no Wishlist of citizens leaving their associations, and decisions of dubious judges can cancel or change this composition of costs! Everything that the Tax Code allows to include in the cost price must be paid in shares by citizens - customers of the performance of work on servicing the IEP, and it does not matter who these citizens are, members or non-members of the association, since the use of property is a property relationship of citizens, and not their membership relations!
In general, the Tax Code of the Russian Federation groups expenses into the following items:
2. The costs associated with the production and (or) sale are divided into:
1) material costs;
2) labor costs;
3) the amount of accrued depreciation;
4) other expenses.
There is no doubt that our associations are just engaged in "production and (or) sale", you just need to read Chapter 25. Therefore, these four positions must be described for each work. There are only "other expenses" - fifty, and half of them relate to the activities of associations under Federal Law 66.
Summing up the positions for all the works planned for the year, we get the total annual estimate. Which is paid by members of the association - membership fees, individuals - under the contract. in shares, certain amount serviced property of citizens.

A society cannot exist and conduct its activities without an internal budget. Non-profit associations are, as a rule, self-sustaining, in other words, they exist at the expense of contributions from citizens who create a common fund and jointly maintain collective property (common use property) in working condition. In accordance with federal law No. 7-FZ, "A non-profit organization must have an independent balance sheet and (or) estimate."

Income and expenditure estimate- the only document on the basis of which money can be collected and conducted economic activity non-profit association.

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

Make an estimate taking into account the requirements of the law and learn to keep accounting “as it should”, and 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 a general meeting. The final version of the income and expenditure estimate is approved ONLY by the general meeting!

In the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated 15.04.1998. No. 66-FZ, and from 01.01.2019 in the Federal Law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation» from 29.07.2017 No. 217-FZ, it is indicated what they can be spent on membership fee and what can be spent on earmarked contributions. If you study the list, it becomes clear that it is closed, but at the same time, the union does not restrict anything.

AT horticultural society it is customary to make an estimate for the year(for a 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 every year in Russia there is an indexation, every year there is a change pricing policy both for products and goods, and for the provision of services. But the income and expenditure estimate can also be drawn up for a longer period, if its execution presupposes it. legally approved unified form there is no income statement. Each non-profit association develops an estimate based on the needs and financial capabilities of citizens gardeners who have land plots within the boundaries of the association.

It is obligatory 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 expenditure 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 under employment contracts and on the basis of staffing(Tax Code of the Russian Federation). A legal entity also cannot exist without personnel.

P.S. In our gardening, we approve the income and expenditure estimates for the calendar year. A sample form of the developed estimate of the DNP "Zhemchuzhina" for 2018 is an annex to this information material and is available for free download at the link (the table contains formulas for automatic calculation). The contribution is distributed in equal shares among all owners of land plots, since the general meeting considered that the contributions ensure the vital activity of the legal entity and are directed to the maintenance of common property; the frequency of using a road, a playground, a well, etc., public property does not depend on the number of acres owned by a particular citizen.

NB! To perform one-time work in accordance with the Civil and Tax Codes RF, a legal entity may engage individuals under a civil law contract. At the same time, when drawing up an estimate, it must be taken into account that under an employment contract you need to pay 30% of the salary to the Pension Fund, the Social Insurance Fund, and under a civil law contract - 26.1%. In both cases, from income individual a non-profit association, as a tax agent, is obliged to withhold 13% of personal income tax.

This should be taken into account and discussed with the employee / contractor in advance. Contributions to the Funds. An employment contract must be concluded with the chairman of the board and there is no alternative. But if the services accounting provided IP ( individual entrepreneur), LLC or any other legal entity, then the payment for services is not subject to contributions. Similarly, for example, with snow removal in winter or grass mowing in summer period. If snow removal services in the winter are provided by a tractor driver from a neighboring village, then it is necessary to conclude a civil law agreement 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 another legal entity is the contractor under the contract. Street lighting, gatehouses, electricity for the well. It is not entirely correct to indicate losses in a separate line to the electricity tariff set by the Regional Tariff Committee, since the losses do not directly depend on the amount of electricity consumed.

Losses there is, even if no one consumes electricity. To calculate the amount of land tax, it is necessary to multiply the cadastral value of PDO (common use land) by the land tax rate for the district in which the non-profit association is located. The rates are determined by the resolution of local deputies and range from 0% to 1.5% and depend on RVI (permitted use) and land category.

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

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

In the income part of the estimate, it is made up of contributions from gardeners and is secondary to the expenditure part.

Expenditure part of the SNT estimate develops from the planned costs of SNT and is primary.

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

entrance fees- funds contributed by accepted SNT new members of a horticultural, horticultural or dacha non-profit association for organizational expenses for paperwork;

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

earmarked 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 accident insurance;

- land tax if public lands are owned by SNT; - property tax, if real estate registered in the prescribed manner;

— costs for the maintenance of 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; - the cost of garbage and waste disposal; - the cost of acquiring property; — expenses for maintaining a current account and banking services; - Unexpected expenses.

It must be borne in mind that all means must be used horticultural 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 purposes of determining the tax base for income tax, reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses. 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 gardeners who have land plots within the boundaries of the association.

As a rule, the chairman of the board and members of the board are responsible for the execution of the estimate and the intended use of funds. In the event that 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 authority to control the activities of the board and the spending of funds has audit committee elected by the general meeting of the members of the association.

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

A new document that will be put into practice in 2019 along with the SNT income and expenditure estimate is a financial and economic justification (FSO). In fact, this is a document explaining why the amount of the contribution is this and not another. Information should appear in the FSO: how many plots are on the territory, what is their total area, what income is planned, in addition to contributions (from renting property, for example), how much the estimate was approved line by line, 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, potential income should be deducted from future expenses if part of the estimate is financed from income, and is not set aside for some other targeted activities (road repair, for example). For the remaining cost items, it is determined what is divided by the number of sites, and what is divided by the area.

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

Appeal to the horticultural society.

I appeal to the members of the SNT and citizens who manage the economy in individually: understand and accept one thing, that without an approved budget, society cannot exist. Each SNT has its own individual situation, its own microclimate, its own history. There are cases of raider takeovers, and there are cases when the management of a non-profit association passes into the hands of a negligent chairman. But this is not a reason to paralyze the work of a non-profit association. If the initiators are planning to disrupt the general meeting, then please ask yourself the question: "What are you doing this for?" Do you think this will make your life better? A very "advantageous" position: no matter who pays, as long as it's not me. And the attitude of some gardeners to the chairman “you are paid money for all gardeners” is 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 (in terms of the number of individual land plots) SNT, the lower the fee; the smaller the SNT, the more expensive it is for them to maintain common property. For a simpler understanding, let's say the land tax is 132,000 rubles. In SNT, consisting of 1,000 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 taxes on land will already be 528 rubles. Or buying a printer for 8000 rubles. In SNT with 1000 plots, the contribution for this item of expenditure will be 8 rubles, and in SNT with 250 plots, the fee will be 32 rubles. And so on all items of forthcoming and planned expenses.

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 becoming a member of the association, by participating in general meetings and board meetings, make your proposals, by re-electing the chairman of the board and members of the board, etc. .d., and do not sit in your areas. After all, judicial protection is the slowest but most effective way to protect your rights if they have been violated. And one should not just accuse the chairmen of inaction, theft or telling lies behind their backs. For the most part, chairmen are people who really care about the team, for SNT in general. 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 DNP "Pearl"

Secretary Regional office Trade Union of Gardeners of Russia

in St. Petersburg and the Leningrad region

The members of the audit commission consider it necessary to bring the following information to the interested parties:

Income and expenditure estimate is an individual documented financial plan receipts and expenditures of funds to finance the expenses of a horticultural association of citizens. From the point of view of tax legislation, it is illegal to hand over cash to the cash desk of the SNT board when there is no income and expense estimate, just like the board accepts money from gardeners for purposes not approved by the meeting. Financing of SNT activities is targeted, which means that such goals must be approved by the general meeting. It is very important: in the SNT there must be a correctly drawn up estimate approved by the general meeting. Without it, it is impossible to legally collect and spend money, conduct managerial and economic activities.

The income and expenditure estimate of SNT must meet certain requirements: The horticultural association, with the help of 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 targeted funds received in the form of contributions and payments. If this rule is violated, i.e. if misuse of funds is detected, SNT ceases to be non-profit organization and subject to penalties. tax authorities for illegal activities.

Reference: provided that gardeners submit contributions without an estimate approved by the meeting, such funds are considered non-targeted and are subject to withdrawal to the budget. Such a raider operation is carried out by the tax inspectorate.

Thus, in this act, where “misuse of funds” will be indicated, it should be understood that the amounts indicated in the act may fall under taxation when horticulture is inspected by regulatory authorities, which qualify them as non-operating income on the basis of paragraph 14 of Article 250 of the Tax Code and from them corporate income tax (USN tax) must be paid.

The conclusion is simple: it is impossible to take money from gardeners without an approved estimate, it is impossible to spend money from gardeners without an approved estimate, if the estimate is approved in the prescribed manner, then it is impossible to spend gardeners' money for purposes not provided for by the estimate, and for the intended purposes in excess of the established amounts, it is also impossible. Everything is fraught with consequences when checking SNT by the tax authorities.

Audit Commission was presented "Estimates for the 2013 financial year, which was considered at the general meeting (meeting of authorized persons) No. 2 dated April 13, 2013, and which, in fact, was approved by the authorized representatives of the Krasnogorsk SNT at the general meeting dated June 29, 2014 . It was on it that the check was carried out. At the general meeting of commissioners in 2013, the estimate was not approved due to the lack of a quorum. (This fact was established by the court when considering statement of claim Efremova V.V. to SNT "Krasnogorskoye" on the recognition of the Estimate approved on April 13, 2013, as invalid) Thus, throughout 2013, the board of the SNT and its Chairman worked without an approved estimate, accepted and spent money.

In addition, the amount of membership and special purpose contributions, by decision of the board, has changed several times over the course of six months.

After the meeting held on 04/13/2013, gardeners are informed by an announcement posted above the cash desk in the boardroom about the amount of contributions that they must turn in for 2013. Membership fee - 3,200 rubles. and a target contribution for each input of e / energy - 4,000 rubles. (including: 1,000 rubles for the reconstruction of low networks, 1,500 rubles for AIIS KUE and 1,500 rubles for the annual shortfall for electricity consumption (in short, for the planned theft of electricity by gardeners.

After the meeting of commissioners held on June 22, 2013, a new announcement on the amount of contributions for 2013 is posted. Membership fee - 4,200 rubles, target fee - 3,000 rubles.

On July 7, 2013, by decision of the board, an announcement appears with the third option contributions for 2013, which indicates:

For all gardeners, the membership fee is 4,200 rubles.

Target contribution:

for gardeners, who took out the counters:

With single phase connection - 3,000 rubles, with three-phase connection - 5,000 rubles.

for gardeners, who did not take out the counters:

With single phase connection - 5,000 rubles, with three-phase connection - 8 800 rubles.

After the gardeners applied to the prosecutor's office with a statement about the illegal actions of the board and chairman Dybov Yu.P. plot) - 3,000 rubles. (of which: 1,000 rubles - for the reconstruction of low networks, 1,000 rubles - for AIIS KUE and 1,000 rubles for the annual shortfall for electricity).

And only then, for the acquaintance of gardeners, the Estimate for the 2013 financial year was posted.