Accounting in snt. Accounting in snt Mat responsibility for maintaining accounting in snt

Accounting automation software Info-Accountant allows

Fully automate accounting and tax accounting in horticultural partnerships that use the simplified tax system (simplified tax system) and the ORN (general tax regime).
Calculate taxes and fill out declarations, make the necessary calculations and generate reports to the Federal Tax Service, Pension Fund of Russia, FSS (taking into account the specifics of the activities of SNT);
Take into account membership and earmarked fees, debts, income and expenses within the framework of the statutory activities of the gardening partnership.
Conduct settlements with suppliers and contractors for accepted works and services received.
Take into account the receipt and disposal of materials, special equipment, inventory (MOL, inventory, etc.).
Take into account the fixed assets (OS) of the horticultural partnership (depreciation, modernization, reconstruction, repair, etc.).
Automate all calculations for the remuneration of the administration and employees of the gardening partnership under the concluded contracts.

Benefits of accounting software for SNT

Easy to learn
Ease of use
Great functionality
Automatic update of the program via the Internet
Tax regimes USN and ORN
Moderate cost
Minimum costs for escort
Taking into account all the features of SNT accounting
The development of the SNT Info-Accountant program is led by an experienced accountant of SNT Complex (Moscow region),
thoroughly knowing all the subtleties and features of accounting in SNT
The development company has 27 years of experience in automation accounting
The development and development of the program is carried out by a large team of experienced programmers,
therefore, the dismissal of one or two programmers will not affect the development of the program

On the Info-Accountant program they successfully keep track of SNT

SNT Aleko	SNT Alley	SNT Andreevskoe	SNT Antenna
SNT Antsiferovo	SNT Arbat	SNT Astra	SNT Aelita
SNT Aeroflot	SNT Beloborodovo	SNT Belyaevo	SNT Birch (2 SNT)
SNT Birches	SNT Bon	SNT Bulatnikovo	SNT VASKHNIL
SNT Vasyuki	SNT Vega	SNT Vega-99	SNT Verbilki
SNT Wind	SNT Veteran	SNT Veshnyaki	SNT Victoria
SNT Cherry (2 SNT)	SNT Cherry	SNT Cherry Orchard	SNT Volga
SNT Sunrise	SNT Golitsyno	SNT Golovkovo	SNT Gorki
SNT Goryachkinets	SNT Ridge	SNT Gum	SNT Denisovka
SNT Good	SNT Doibitz	SNT Valley	SNT Domostroitel
SNT Friendship (4 SNT)	SNT Dubki	SNT Dubrava	SNT Dyakonovo
SNT Reserved	SNT Zarya (3 SNT)	SNT Star	SNT Health
SNT Zelenogradskoe	SNT Ivushka	SNT Toy	SNT Izmailovo
SNT Ilyinskaya Polyana	SNT Irkutsk	SNT Source	SNT Istra
SNT Kalinka	SNT Cardiologist	SNT Cedar	SNT Climate
SNT Kolos	SNT Complex	SNT Kostino	SNT Krypton
SNT Crocus	SNT Kukshevo	SNT Azure	SNT Forest Glade
SNT Forester	SNT Lesnoe	SNT Lemon	SNT Lipka
SNT Locomotive	SNT Lugovin	SNT Mamonovo	SNT Trowel
SNT Dipper	SNT Metallurg	SNT Mirage	SNT Mirnoe
SNT Mozhaisky	SNT Moskabel	SNT Highlands	SNT Hope
SNT Science	SNT Housewarming	SNT Nudol	SNT Spark (2 SNT)
SNT Okolitsa	SNT Orekhovo	SNT Orbit	SNT Sandy
SNT Petrovskoe	SNT Pluto	SNT Victory	SNT Podols
SNT Bearing	SNT Floodplain	SNT Flight	SNT Polesie
SNT Polyana (4 SNT)	SNT Polyanka	SNT Mailer	SNT Education
SNT Path to Gardening	SNT Rainbow (3 SNT)	SNT Raiki	SNT Expanse
SNT Dawn (2 SNT)	SNT Springs	SNT fontanelles	SNT Rosinka
SNT Brook	SNT Rybnik	SNT Saburovo	SNT Saturn
SNT Light	SNT Signalist	SNT Family	SNT Sestrorechye
SNT Rock	SNT Snow Valley	SNT Juice	SNT Falcon
SNT Sokolovo	SNT Solnechnaya Polyana	SNT Sun	SNT Pine
SNT Builder	SNT Theater	SNT Textile	SNT Temp
SNT Teplovik	SNT Teremok	SNT Peatlands	SNT Traktorosad
SNT Uralmashevets	SNT Success	SNT Torch	SNT Ferrosad
SNT Firsanovsky	SNT Chemist	SNT Khlynovo	SNT Khovrino-1
SNT Tsarevo	SNT Central	SNT Chapaevets	SNT Chernobyl
SNT Slots	SNT Enthusiast	SNT Jubilee	SNT Yuzhny (2 SNT)
SNT Jupiter	SNT Amber	SNT Yakhroma	and many - many others ...

Join us!

Listen to the story about the Info-Accountant 8 program for SNT

* If your city is not yet covered by our dealer network, call the central office in Moscow. They will remotely demonstrate to you all the features of the program, help you choose the configuration you need, remotely install and configure the program.

More about the Info-Accountant program for horticultural associations

This universal accounting software was created by the specialists of the company Info-Accountant with 27 years of successful experience in automating accounting, tax, management, personnel records in organizations of all organizational and legal forms.

Management accounting and reporting

Settlements with owners and internal reporting

Management Accounting- this is:

harmonious planning system for expenditure and income indicators;
attraction, distribution and spending of funds in accordance with the plan (estimate);
formation of internal and external reporting:
implementation of internal control measures.

These capabilities are implemented in the accounting automation program Info-Accountant 8, designed for accounting in SNT, taking into account the wishes and requirements of our numerous users - SNT accountants.

Maintaining the register of members of SNT (ONT)

The register of members of the partnership is created and maintained by the chairman of the partnership or another authorized member of the board of the partnership (Art. 15 217-FZ).

The register is created no later than one month from the date of state registration of the partnership in accordance with the charter of the partnership

A member of the partnership is obliged to provide reliable information necessary for maintaining the register of members of the partnership.

A member of the partnership is obliged to promptly inform the chairman of the partnership or another authorized member of the board of the partnership about changes in information about himself.

Gardening or horticulture on land plots located within the boundaries of the territory of horticulture or horticulture may be carried out by the owners or rightholders of garden or vegetable garden plots, who are not members of the partnership, without participation in the partnership.

Information about persons who are not members of the partnership may be entered into a separate section of the register of members of the partnership with the consent of such persons.

The Register of Partnership Members contains:

surname, name, patronymic (last name - if any) of the applicant;
the address of the applicant's place of residence;
postal address at which postal messages can be received by the applicant, unless such messages can be received at the address of the place of residence;
the e-mail address from which the applicant can receive e-mails (if any);
cadastral (conditional) number of the land plot, the rightholder of which is a member of the partnership.

If garden or horticultural land that are in state or municipal ownership and located within the boundaries of the territory of gardening or horticulture, belong to citizens on the right of inherited life or permanent (unlimited) use, or these land plots are leased to citizens, the right to participate in the partnership is exercised by these landowners, land users and land tenants. plots.

For such citizens to acquire membership in a partnership, the adoption of any decisions by state authorities or local self-government bodies is not required.

Processing of personal data necessary for maintaining the register of partnership members in the program Info-Accountant carried out in accordance with the current Federal legislation, incl. personal data law:

Settlements for receipts and expenditures
in accordance with the estimate of the partnership

Internal reports, registers, vaults, cards ...

Contribution receipts journal.
Maintaining site cards.
Initial balances by site for contributions and services supplied
Keeping registers:
- payment arrears;
- plots and their owners
Calculation of land tax:
- for non-privatized areas;
- for land common use(PDO).
Automatic generation of reporting documents according to generally accepted forms for internal purposes and established - for submission to the tax authorities (including the declaration of land tax and personal income tax), as well as - during extrabudgetary funds and other addresses.

Estimates for horticultural associations

Note:
The accounting program contains estimates, the form and content of which are developed in accordance with the recommendations of specialists from the Moscow and regional unions of gardeners. By applying them, you will not make mistakes that can lead to legal and tax consequences. However, if the proposed form seems insufficient to you, you can install a specialized program for SNT Estimates 2.0.

Sample notices, journals, registers, reports
generated by the Info-Accountant *

* When you click on the selected form, the image is enlarged.
To return, click on the cross in the circle in the lower right corner of the image.

Effective application of the program "Info-Accountant" for SNT contributes to its flexibility, simplicity, and clarity. The Guide will help you to know the great features of the program and be able to use them correctly.

Guide to the Info-Accountant program for SNT

The guide will be of great help to you, both at the initial stage and during the practical application of the accounting program in SNT. With the help of the Guide, you can easily understand how and in what sequence one or the operation should be performed.

This enables users, even completely unfamiliar with the accounting program Info-Accountant, apply it confidently.

You can easily find the guide in the section Horticultural partnerships Info-Accountant programs.

Placing the Info-Accountant program in the cloud

The program is not on your computer.
The program is located in the data center - an information processing center

The Info-Accountant program comes in two versions:

with the ability to install and work on your computer
with the ability to install and work "in the clouds", ie. in the Data Center - Data Center

Transferring the Info-Accountant program from your computer to the cloud (that is, to a data processing center - DPC) saves you the need to monitor the safety of your data, transferring this function to data center specialists, thereby raising the level of security and reliability of your data storage.

All computing processes take place on a server in the cloud, where all user data is actually located.

Remote servers are located in a reliable secured data center (data processing center - DPC) with a multilevel security system. All information is secure and available only to the user.

Remote Desktop Access (RDP) works over the Internet based on a virtual desktop. A shortcut is placed on the user's computer to connect to the virtual desktop.

It is also possible to work from a mobile device running Windows, Android or iOS to remotely connect to a server in the cloud.

Installing the accounting software Info-Accountant for SNT

Users can easily install the Info-Accountant accounting software on their own, without contacting specialists.
The user chooses the version himself: USN or ORN

The program is ready to work immediately after installation on the user's computer. You can start using it.

After installing the program "Info-Accountant for" SNT ", you can immediately start working. You only need to enter the data for your SNT.

Getting started is easier with the Guide.
The guide will be useful to you in the future.

Setting up an accounting program for SNT

Front practical application the Info-Accountant program for SNT must:

Upon completion of the settings, you can calculate the amount of upcoming payments, reflect the receipt of funds from the owners, receive the necessary reports, generate registers, etc. Do not forget to use the Guide.

Regular automatic updates via the Internet

Company specialists Info-Accountant constantly develop and improve the accounting software, making it better, simpler and more convenient for users. In addition, an important task is to achieve strict compliance of the accounting program with the current federal and regional legislation. And this is not easy, since the legislation in the field of SNT, as well as on accounting and taxation, changes very often.

Changes are released regularly and automatically installed on your computer. This only requires an Internet connection.

For example, based on the wishes and comments of the SNT accountants, in November 2019 alone, over 50 improvements and improvements were made to the Info-Accountant program in the SNT section.

Info-Accountant program for SNT

Specialized version of the program Info-Accountant for SNT popular program Info-Accountant designed to automate settlements with garden owners and is used with all versions of the program Info-Accountant 8.8(ORN, USN, NPO). The program allows you to conduct complex accounting in gardening associations.

Currently the program Info-Accountant 8.8 is one of the most popular accounting software. Thanks to the version for SNT the program was highly appreciated by the accountants of thousands of SNT horticultural associations.

The Info-Accountant program is focused on gardening associations and dacha cooperatives. It is in these partnerships that, often, there are no automation programs and accounting systems at all. Therefore, there are problems with identifying and accounting for non-payers, and as a result, there is a shortage of Money on the development of the partnership infrastructure.

Using the program Info-Accountant for SNT you can automate accounting in any gardening partnership. Understand where the greatest losses arise, calculate the malicious defaulters and make them pay through legal actions: sending periodic notifications, acts and orders. Ultimately, create an orderly and automated system for receiving payments and accounting for expenses.

The use of an automated system for taking readings of electricity, water and gas meters in the program Info-Accountant for SNT allows you to completely exclude cases of theft of these resources by unscrupulous members of the partnership. Automation with the program Info-Accountant a system of accounting for material values in SNT and resource consumption will help facilitate the solution of basic problems.

The program has an intuitive interface. There is a convenient system of hints for you, which you can always easily refer to. The program was created to make it convenient and easy for you to work with.

You don't need to take expensive courses to master the program. You can start working in it yourself. In addition, our specialists will help you import a database from other programs, from various electronic media, as well as make preliminary settings for the specifics of your organization.

It is more convenient for you to purchase the Info-Accountant program:

"Go to the top of the page"

Taking into account all the requirements of the legislation:

The specialized version of the accounting software "Info-Accountant for SNT" takes into account all the requirements of the new Federal law dated July 29, 2017 No. 217-FZ "On the conduct of gardening and horticulture by citizens for their own needs ..."

Federal Law of July 29, 2017 No. 217-FZ "On the conduct of gardening and horticulture by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation"

On December 31, 2018, the Federal Law of 15.04.1998 No. 66-FZ "On horticultural, vegetable gardening and dacha non-profit associations of citizens"

For land tax, all horticultural partnerships report in the form approved by order of the Federal Tax Service of Russia dated 05/10/2017 N ММВ-7-21 / [email protected] The same order established the procedure for filling out the land tax declaration and the format for submitting it in electronic form.

The specialists of these interregional public organizations have the highest qualifications and many years of experience in providing accounting and legal assistance to gardeners, as well as good practice in protecting their interests in all instances, including in courts.

Legislative base of SNT

List of major legislative
and regulations

Federal laws

The liability of the debtor to pay contributions to the SNT

Civil Code of the Russian Federation Article 395. Responsibility for non-fulfillment of a monetary obligation

1. In cases of unlawful withholding of funds, evasion of their return, other delay in their payment, interest on the amount of the debt shall be paid. The interest rate is determined by the key rate of the Bank of Russia in effect in the respective periods. These rules apply unless a different interest rate is established by law or contract.

2. If the losses caused to the creditor by the unlawful use of his monetary funds exceed the amount of interest due to him on the basis of paragraph 1 of this article, he shall have the right to demand from the debtor compensation for losses in the part exceeding this amount.

3. Interest for the use of other people's funds shall be charged on the day of payment of the amount of these funds to the creditor, unless a shorter period is established for the accrual of interest by law, other legal acts or an agreement.

4. In the event that an agreement of the parties provides for a penalty for non-performance or improper performance of a monetary obligation, the interest provided for in this article shall not be subject to collection, unless otherwise provided by law or contract.

5. Calculation of interest on interest (compound interest) is not allowed, unless otherwise provided by law. For obligations fulfilled when the parties carry out entrepreneurial activities, the use of compound interest is not allowed, unless otherwise provided by law or contract.

6. If the amount of interest payable is clearly disproportionate to the consequences of the violation of the obligation, the court, upon the application of the debtor, has the right to reduce the interest provided for by the contract, but not less than to the amount determined based on the rate specified in paragraph 1 of this article.

Administrative Code of the Russian Federation Article 7.1. Unauthorized occupation of a land plot

Unauthorized occupation of a land plot or part of a land plot, including the use of a land plot by a person who does not have the rights to the specified land plot provided for by the legislation of the Russian Federation, - entails the imposition of an administrative fine if the cadastral value of the land plot is determined, on citizens in the amount of 1 up to 1.5 percent of the cadastral value of the land plot, but not less than five thousand rubles; for officials - from 1.5 to 2 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; for legal entities - from 2 to 3 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot has not been determined, for citizens in the amount of five thousand to ten thousand rubles; for officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

Notes:

1. For administrative offenses, provided for in this article, persons engaged in entrepreneurial activities without education legal entity are administratively liable as legal entities.

2. In case of unauthorized occupation of a part of a land plot administrative penalty, calculated from the size of the cadastral value of the land plot, is calculated in proportion to the area of the unauthorized part of the land plot.

Federal Law No. 218-FZ of July 13, 2015 (as amended on August 3, 2018) "On state registration of rights to real estate" (with amendments and additions, which came into force on October 1, 2018)

Article 1. Subject of regulation of this Federal Law. Basic Provisions

1. This Federal Law regulates relations arising in connection with the implementation in the territory of the Russian Federation of state registration of rights to real estate and transactions with it, subject to state registration in accordance with the legislation of the Russian Federation, state cadastral registration of real estate subject to such registration in accordance with this Federal Law. the law, as well as the maintenance of the Unified State Register of Real Estate and the provision of information provided for by this Federal Law contained in the Unified State Register of Real Estate.

2. The unified state register of real estate is a collection of reliable systematized information about real estate recorded in accordance with this Federal Law, about registered rights to such real estate, the grounds for their occurrence, copyright holders, as well as other information established in accordance with this Federal Law.

3. State registration of rights to immovable property is a legal act of recognition and confirmation of the occurrence, change, transfer, termination of the right of a certain person to immovable property or restriction of such right and encumbrance of immovable property (hereinafter - state registration of rights).

4. State registration of rights is carried out by making an entry in the Unified State Register of Real Estate about the right to real estate, information about which is included in the Unified State Register of Real Estate

5. State registration of rights in the Unified State Register of Real Estate is the only proof of the existence of a registered right. The right to real estate registered in the Unified State Register of Real Estate can only be challenged in court.

6. The right of ownership and other property rights to immovable property and transactions with it are subject to state registration in accordance with Articles 130, 131, 132, 133.1 and 164 Civil Code Russian Federation. In cases established by federal law, restrictions on rights and encumbrances on immovable property, in particular easement, mortgage, trust management, lease, rent, are subject to state registration living quarters.

7. State cadastral registration of immovable property - entering in the Unified State Register of Real Estate information about land plots, buildings, structures, premises, parking lots, about objects of construction in progress, about unified immovable complexes, and in cases established by federal law, about other objects that are firmly connected to the land, that is, the movement of which is impossible without disproportionate damage to their purpose (hereinafter also referred to as real estate), which confirm the existence of such a real estate object with characteristics that allow it to be defined as an individually defined thing, or confirm the termination of its existence , as well as other information on real estate objects provided for by this Federal Law (hereinafter referred to as state cadastral registration).

8. The provisions of this Federal Law shall not apply to state accounting and state registration of rights to aircraft and sea vessels, inland navigation vessels, and subsoil plots.

Federal Law of July 24, 2007 No. 221-FZ (as amended on August 3, 2018) "On cadastral activities"

Article 39. The procedure for agreeing on the location of the boundaries of land plots

1. The location of the boundaries of land plots is subject, in accordance with the procedure established by this Federal Law, to mandatory approval (hereinafter referred to as the approval of the location of boundaries) with the persons specified in Part 3 of this Article (hereinafter referred to as interested parties), if, as a result of cadastral work, the location of the boundaries of the land the site in respect of which the corresponding cadastral work was carried out, or the location of the boundaries of adjacent land plots was clarified, information about which was entered in the Unified State Register of Real Estate.

2. The subject of the agreement specified in part 1 of this article with an interested person when performing cadastral works is to determine the location of the border of such a land plot, which is at the same time the boundary of another land plot belonging to this interested person. The interested person does not have the right to submit objections regarding the location of parts of the boundaries that are not at the same time part of the boundaries of the land plot belonging to him, or to agree on the location of the boundaries on a reimbursable basis.

3. Coordination of the location of the borders is carried out with persons who have adjacent land plots on the right:

( unlimited) use);

2) life-long inherited possession;

3) permanent (perpetual) use (except in cases where such adjacent land plots are provided to state or municipal institutions, state-owned enterprises, state authorities or local self-government bodies for permanent (perpetual) use);

4) lease (if such adjacent land plots are in state or municipal ownership and the corresponding lease agreement is concluded for a period of more than five years).

4. On behalf of the persons specified in part 3 of this article, their representatives acting by virtue of powers based on a notarized power of attorney, an indication of a federal law or an act of an authorized state body or local government body have the right to participate in agreeing the location of the borders. At the same time, a representative of the owners of premises in an apartment building authorized for such approval by a decision of the general meeting of the said owners adopted in accordance with the procedure established by federal law (if the corresponding adjacent land plot is part of the common property specified owners), a representative of the owners of shares in the right of common ownership of a land plot of agricultural land - by a decision of the general meeting of owners of such shares (if the corresponding adjacent land plot is part of agricultural land and is owned by more than five persons), a representative of a horticultural or gardening non-profit partnership - by the decision of the general meeting of members of the gardening or gardening non-profit partnership (if the corresponding adjacent land plot is located within the territory of the gardening or vegetable gardening for their own needs and is the property of the general use of the partnership).

A representative of this body authorized for such approval by a power of attorney drawn up on the letterhead of this body and certified by the seal and signature of the head of this body has the right to participate in agreeing the location of the borders on behalf of the state authority or local self-government body. This power of attorney is not required to be notarized.

4.1. In the cases stipulated by federal law, the State Company "Russian Highways" has the right to participate on its own behalf in agreeing on the location of the boundaries of land plots intended for the placement of highways of general use of federal significance.

4.2. The boundaries of land plots formed during the gratuitous transfer of military real estate from federal property to the ownership of a constituent entity of the Russian Federation or municipal property shall be subject to agreement with the authorized executive body of the constituent entity of the Russian Federation or the local government body of the municipal formation, into whose ownership the said property is subject to gratuitous transfer. The boundaries of land plots are deemed to be agreed upon in the presence of a letter from the executive authority of a constituent entity of the Russian Federation or a local self-government body about their approval with the annex of the agreed draft of the boundaries of the land plot.

5. Coordination of the location of the boundaries is carried out at the choice of the customer of cadastral works with the establishment of the boundaries of land plots on the ground or without establishing the boundaries of land plots on the ground.

The person concerned has the right to demand coordination of the location of the borders with their establishment on the ground. In this case, such coordination is carried out with the establishment of appropriate boundaries on the ground, with the exception of the cases provided for in part 6 of this article.

6. Coordination of the location of borders is carried out without their establishment on the ground, regardless of the requirements of interested parties in the event that:

1) land plots, the location of the boundaries of which is agreed, are forest plots, land plots as part of specially protected lands natural areas and objects or as part of agricultural land intended for the implementation of traditional nature management by the indigenous peoples of the North, Siberia and the Far East of the Russian Federation;

2) the location of the boundaries of land plots subject to agreement is determined by indicating natural objects or objects of artificial origin or their external boundaries, information about which is contained in the Unified State Register of Real Estate, which makes it possible to determine the location of the boundaries of such land plots subject to agreement;

3) the location of the boundaries of land plots subject to agreement is determined by the location on one of such land plots of a linear object and the norms of land allotment for its placement.

7. Coordination of the location of the boundaries at the choice of the cadastral engineer is carried out by holding a meeting of interested persons or individually with an interested person. Coordination of the location of the borders by holding a meeting of interested persons without establishing the boundaries of land plots on the ground is carried out on the territory of the settlement, within the boundaries of which the corresponding land plots are located, or which is the nearest settlement to the location of the corresponding land plots, unless another place is determined by the cadastral engineer by agreement with interested parties.

8. In the case of agreeing on the location of the borders through a meeting of interested parties, a notice of holding the meeting on the approval of the location of the borders is handed to these persons or their representatives against receipt, sent to the e-mail address and (or) postal address at which communication with the person whose right is on the real estate object is registered, as well as with the person in whose favor the restriction of the right or encumbrance of the real estate object is registered, contained in the Unified State Register of Real Estate in accordance with paragraph 7 of part 3 of Article 9 of the Federal Law of July 13, 2015 N 218-FZ "On State registration of real estate ", with acknowledgment of receipt (if such information is available in the Unified State Register of Real Estate) or published in the manner established for the official publication of municipal legal acts, other official information of the relevant municipality. The publication of a notice of holding a meeting to agree on the location of borders is allowed if:

1) there is no information in the Unified State Register of Real Estate about the e-mail address or the postal address of any of the interested parties, or a notification has been received about the holding of a meeting on the coordination of the location of the borders, sent to the interested person by mail, with a note that it is impossible to deliver it;

2) the adjacent land plot is located within the boundaries of the territory where citizens conduct gardening or horticulture for their own needs and belongs to common property, or is part of agricultural land and is owned by more than five persons, or is part of the common property of owners of premises in an apartment home;

3) land plots in respect of which cadastral work is carried out are forest plots.

9. The notice of the meeting about the coordination of the location of the borders must indicate:

1) information about the customer of the relevant cadastral works, including the postal address and contact telephone number;

2) information about the cadastral engineer performing the relevant cadastral work, including his postal address, e-mail address and contact telephone number;

3) the cadastral number and address of the land plot in respect of which the corresponding cadastral work is carried out, cadastral numbers and addresses of adjacent land plots (in the absence of addresses, information on the location of the land plots is indicated) or the cadastral number of the cadastral quarter, within the boundaries of which the said land plots are located ;

4) the procedure for familiarization with the draft of the boundary plan, the place or address where this draft can be viewed from the day of delivery, direction or publication of the notice;

5) the place, date and time of the meeting to agree on the location of the borders;

6) the time frame and postal address for handing over or sending by interested parties of the requirements for coordinating the location of the boundaries with the establishment of such boundaries on the ground and (or) in writing substantiated objections about the location of the boundaries of land plots after familiarization with the draft boundary plan.

10. The notice of the meeting on the coordination of the location of the borders must be delivered, sent or published at least thirty days prior to the date of the meeting. In this case, the period specified in clause 6 of part 9 of this article may not be less than fifteen days from the date of receipt of the relevant notification by the interested person. The approximate form of the notification is established by the regulatory body in the field of cadastral relations. An interested person who refuses to accept the notice of the meeting on the coordination of the location of the borders is considered to be duly notified of the holding of this meeting. When coordinating the location of the boundaries of land plots on an individual basis, the requirements of this article on the procedure for notifying interested parties are not applied.

11. When coordinating the location of the boundaries, the cadastral engineer is obliged to:

1) check the powers of interested persons or their representatives;

2) provide an opportunity for interested persons or their representatives to familiarize themselves with the relevant draft of the boundary plan and provide the necessary clarifications regarding its content;

3) indicate to interested parties or their representatives the location of the boundaries of land plots on the ground to be agreed upon (in case of agreement on the location of the boundaries with their establishment on the ground).

12. When coordinating the location of the borders, interested parties or their representatives present to the cadastral engineer identity documents, documents confirming the powers of representatives of interested parties, as well as documents confirming the rights of interested parties to the relevant land plots (unless information about the registered right interested person on the relevant land plot are contained in the Unified State Register of Real Estate).

For only 11,900 rubles (992 rubles per month!)

Full automation of accounting in SNT!

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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct of gardening and truck farming by citizens for their own needs and on amending certain legislative acts of the Russian Federation."
Free link to the new law for download (docx file format): ФЗ-217 dated July 29, 2017
The date of entry into force of the law is 01.01.2019.From the same date, FZ-66 of 15.04.98 is no longer valid.
Discussion of the law is open here:
(registration is required to make comments, suggestions, changes).

FZ-217 of July 29, 2017 - Constantly supplemented, amended comments to the new federal law, taking into account the accumulated practice.

This page of the site, as you may have guessed it yourself, is dedicated to accounting in SNT (gardening non-profit partnership). The relevance of the topic is due to the fact that in SNT accounting is practically carried out very badly, if at all, which in turn gives rise to various kinds of fraud on the part of the chairman and accountant of the partnership. Moreover, often in SNT there are no literate people who understand accounting. In the materials indicated below, you, as a SNT accountant, will not find a practical guide to accounting, but you will know exactly what to do, how to do it (subject to the advice of a competent specialist) and how not to do it. An accountant who does not know anything, but who is appointed to perform the duties of the accountant-cashier of SNT (equal to the treasurer) will find answers to his questions, the audit commission will find out: what and how to check during the audit with the accountant. And an ordinary gardener will clearly know: what he pays, what he pays for, and where his hard-earned money goes. The material is quite voluminous, and therefore it is divided into several chapters on pages and is of interest to those who are really interested in the issue, and not stupidly pay all kinds of fees without asking any questions. When preparing the pages, the book by M.A. Bulatova "Gardening Partnerships: Accounting and Taxes", as far as accounting is concerned. The author's text has not been changed. Some chapters have comments written by the site administrator.

ARCHIVAL: The "Accounting" section was published on the website in 2010. During this time, many guidance documents have become obsolete or have been canceled. In this regard, the application of the provisions of this section requires caution and mandatory consultation of specialists for compliance with modern accounting legislation.

All the pages of the section will be gradually reworked, which the subscribers of the site, as always, will learn about from the newsletter.

Organization of accounting, taxes in SNT, governing documents

The procedure for organizing and maintaining accounting in horticultural associations to a separate regulatory document not regulated.

By letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 "On accounting and reporting by horticultural partnerships", it was explained that horticultural partnerships are recommended to keep accounting in relation to the simple form of accounting developed for small businesses (book (journal) of accounting of business transactions for form No. K-1 or a journal-order), given in the Instructions on maintaining accounting and reporting and the use of accounting registers for small businesses, approved by Order of the Ministry of Finance of Russia No. 131 dated December 22, 1995. Later, these Instructions were canceled by Order of the Ministry of Finance Russia of December 21, 1998 No. 64n. The same Order approved the forms of documents for keeping records, in particular, a new form of the journal No. K-1 (journal-order) was approved.

Gardening partnerships maintain accounting records in accordance with the uniform methodological framework and rules established by the Accounting Regulations, as well as accounting regulations governing the accounting procedure for various accounting objects, the Chart of Accounts (Instructions for the Application of the Chart of Accounts).

The horticultural partnership may keep the following records as needed:

property book;
book of accounting of funds and settlements;
book of accounting of products and materials;
labor accounting book;
business transactions journal;
statement of financial results.

In modern conditions, horticultural partnerships are increasingly using not a journal, but an automated form of accounting. (You can find and download the 1C: Accounting program yourself on the Internet, there are many offers).

TARGETED FINANCING IN THE GARDEN PARTNERSHIP
1. Membership, admission and targeted fees.
2. Accounting for earmarked funds
3. The procedure for spending targeted funding
4. Other supply
5. Documenting expenses
6. Relations with citizens who are not members of the garden partnership
PROPERTY OF GARDENING PARTNERSHIP
1. Objects on the balance sheet of a horticultural partnership
2. Inventory of the property of a horticultural partnership
3. Depreciation of fixed assets
4. Modernization, reconstruction and repair of fixed assets
5. Use of the property of a gardening partnership for statutory and commercial purposes
1. Views commercial activities in a horticultural partnership
2. Accounting for income of a horticultural partnership from commercial activities
3. Accounting for the costs of a gardening partnership in the implementation of commercial activities
4. Accounting for land sale transactions
CASH AND SETTLEMENT OPERATIONS IN SNT
1. Bank operations in a horticultural partnership
2. Cash transactions in a horticultural partnership
3. Calculations with accountable persons
TAXATION OF GARDENING ASSOCIATIONS
1. Land tax
2. Legal entity property tax
3. Water tax
4. Individual property tax
5. Income tax
6. Simplified taxation system
7. On the taxation system for agricultural producers
8. Fines and penalties
9. Tax payment form
REPORTING OF THE GARDENING PARTNERSHIP
1. Financial statements
2. Tax reporting
CONTROL OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE GARDENING PARTNERSHIP
Revision in SNT, audit, thematic check. Typical mistakes during inspections and audits in SNT.

Sample order on accounting policy: accounting policy for accounting purposes, accounting policy for taxation purposes, tasks for the accountant and control of execution.

RF LAWS AND PROVISIONS REGULATING FINANCIAL AND ECONOMIC ACTIVITIES OF GARDENING COMPANIES

Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations"
Law No. 129-FZ of November 21, 1996 "On accounting" instead of the outdated State Duma law, a new one was adopted:
Law No. 402-FZ of December 6, 2011 "On Accounting" (as amended on May 23, 2016)
PBU 9/99 - Regulation on accounting "Income of the organization" (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n)
PBU 10/99 - Regulation on accounting "Organization's expenses" (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n)
PBU 6/01 - Regulation on accounting "Accounting for fixed assets" (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n)
Regulation No. 2-P on cashless payments in the Russian Federation (approved by the Bank of Russia on October 3, 2002)
Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n "On the approval of the Regulations for the maintenance of accounting and bookkeeping in the Russian Federation" instead of the outdated order, a new order entered into force:
Order of the Ministry of Finance of the Russian Federation of October 6, 2008 N 106n "On approval of accounting regulations" (as amended on April 6, 2015)
The procedure for conducting cash transactions in the Russian Federation (approved by the Decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40), instead of the outdated directive, a new one was adopted:
Bank of Russia Ordinance No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"

SNT is a popular modern structure, established to run a dacha economy and solve problems arising in this area. The work of SNT is regulated by law No. 66-FZ of 15.04.1998. Accounting in SNT can be roughly divided into:

1.analytical maintenance of a card index of plots, acceptance of contributions, drawing up reports on debtors;

2. implementation of accounting of fixed assets, inventories, cash and settlement transactions, submission of reports to the IFTS, funds, statistics.

It is impossible to underestimate the importance of accounting in SNT today: this is an enterprise, and it is obliged to take into account all aspects of activity.

Accounting in SNT: transactions for targeted receipts

The SNT budget is formed by receipts from the members of the partnership. These are the contributions:

introductory;
membership;
targeted.

The movement of these funds is reflected in the account. 86 “Earmarked funding” using subaccounts to split the status of contributions. For settlements with gardeners, accounts for settlements with debtors / creditors are used (sc. 76). The basis for the functioning of SNT is an estimate of income and expenses, approved at a meeting of gardeners.

The proceeds are spent only for the purposes specified in the estimate. There is no standard estimate form, therefore, the SNT management approves a convenient option. The costs incurred are reflected in the production accounts - 20, 26, but it is not forbidden to fix them on the debit account. 86 with a corresponding sub-account.

Example

In SNT "White Key", a new member was adopted, who acquired a plot (6 acres) and contributed:

Entry fee 2000 rubles;

Membership fees - 1800 rubles. (200 rubles per one hundred square meters);

Target - for the construction of a site for a waste collection container - 100 rubles.

The SNT estimate approved the costs of repairing the water conduit (40 thousand rubles), the device of the site (4 thousand rubles). Per month:

▪ written off materials for the repair of the water conduit - 15 thousand rubles;

▪ construction of the site has been completed, formalized with acts of completion with confirmation of volumes, paid for the contractor's services - 4 thousand rubles;

▪ salary for SNT employees - 16,000 rubles, deductions paid 4960 rubles;

▪ purchased stationery for 350 rubles.

Accounting in SNT reflects operations:

	Amount (RUB)	Operation
Monthly receipts
		Payments to the cashier are capitalized
		Entrance fee
		Membership fee
		Target contribution
		The money is deposited to the p / account of SNT
Monthly consumption
		Received DS at the cashier for the issue of salary, payment for services, household needs
		Materials for the repair of the water conduit
		Staff salary
		Contributions to funds
		Stationery purchased
		Site Installation Contractor Services

Accounting in SNT: postings, accounting features of fixed assets

A feature of accounting for fixed assets in horticulture is that the cost of an asset acquired for non-commercial use includes not only the costs incurred during the purchase, transportation, consultation, but also the amount of input VAT.

Postings:

Investments from earmarked funds are reflected in the account. 83, increasing the additional capital. Accounting in SNT: postings:

Items used exclusively for non-commercial purposes and acquired from earmarked earnings are not revalued or depreciated. It is calculated off the balance sheet (account 010) at the end of the year.

Accounting in SNT: postings and results accounting

At the end of the month, the accountant closes the account. 90 to the profit account 99 (D / t 90 K / t 99), the balance of which is accounted for on account 84 "Retained earnings" (D / t99 K / t 84). However, in SNT, any activity is carried out for the purposes determined by the charter. Therefore, the distribution of profits between the participants does not occur, and the amount is sent to the account. 86 from debit account 84 (D / 84 K / t 86).

Accounting in SNT is not exempt from paying taxes, but the tax base does not include earmarked funds allocated in accordance with the estimate for the implementation of statutory activities.

Taxcon is often approached by SNT members with requests to clarify the procedure for accounting for funds in garden non-profit partnerships. Most often, the reason for such appeals is the dissatisfaction of citizens with how the management of SNT spends their money. When analyzing the documents presented by members of the SNT, flagrant violations of financial discipline, abuse and theft are established. Very often, even if the SNT administration spent citizens' money in accordance with the goals and objectives of SNT, it could not provide any documentary evidence of this.

This article is for explanatory purposes and is intended for the attention of gardeners and SNT management.

The legal status of horticultural, horticultural and dacha non-profit associations is regulated by the Federal Law of 15.04.1998 N 66-FZ "On horticultural, vegetable gardening and dacha non-profit associations of citizens" (hereinafter - Law N 66-FZ). In accordance with paragraph 1 of Art. 4 of Law N 66-FZ, horticultural, horticultural or dacha non-profit associations can be created by citizens in the form of a non-profit partnership, consumer cooperative or non-profit partnership. Any of the above associations is a legal entity under the legislation of the Russian Federation, therefore, in matters of financial discipline and documenting business transactions, it must follow the legislation on accounting.

Gardening partnerships maintain accounting records in accordance with the unified methodological framework and rules established by Federal Law No. 129-FZ of 21.11.1996 "On Accounting", Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by the Order of the Ministry of Finance of Russia dated 03/30/2001 N 26n, as well as the provisions on accounting governing the accounting procedure for various accounting objects, the Chart of accounts for the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Accounting is carried out on the basis of primary accounting documents. Let's consider this issue in more detail.

Extract from Federal Law No. 129-FZ of November 21, 1996 "On Accounting":

Article 9. Primary accounting documents

1. All business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

2. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following mandatory details:

A) the name of the document;

B) the date the document was drawn up;

C) the name of the organization on behalf of which the document was drawn up;

E) measuring instruments of a business transaction in physical and monetary terms;

F) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;

G) personal signatures of these persons.

Extract from the Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated 26.12.94 N 170:

Primary documents must contain the following mandatory details: name of the document (form); form code; date of compilation; the content of the business transaction; measuring instruments of a business transaction (in kind and in monetary terms); the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration, personal signatures and their decoding, as well as the seal and stamp of the organization. If necessary, additional details may be included in the primary documents.

When preparing primary documents, one should pay attention to the indisputable fact that errors, inaccuracies and irregularities in the preparation of primary documents lead to incorrect reflection of business transactions in accounting. Recall that in the absence of at least one mandatory requisite, the primary document is considered invalid. It cannot be accepted for accounting and entered into accounting registers. The accounting results obtained on the basis of invalid and untimely compiled primary accounting documents cannot be recognized as reliable.

Most often, SNT members make their contributions in cash. How should these operations be formalized?

To answer this question, it is necessary to proceed from the rules and regulations established by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved on 12/11/2011, No. 373-P). According to the said Regulation (Ch. 3, Clause 3.1), there is no other way of accepting cash, except for cash receipts. Note that various kinds of statements for accepting cash, receipts in the membership books of gardeners of a cash receipt order are not replaced.

Cash receipts and receipts to them, as well as cash receipts and documents replacing them, must be filled out by the accounting department clearly and clearly in ink, ballpoint pen, or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not permitted.

In the incoming and outgoing cash orders, the basis for their preparation is indicated and the documents attached to them are listed.

Receipt and issue of money on cash orders can be carried out only on the day they are drawn up. Receipt and expense cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are canceled with a stamp or the inscription "Paid" indicating the date (date, month, year). All receipts and withdrawals of cash by the enterprise are recorded in the cash book.

Cash receipts were to be issued for cash receipts for each SNT member.

The expenses of SNT are carried out at the expense of funds contributed by its members for certain purposes (targeted funding). In the event of non-use (incomplete use) of funds received for certain purposes, SNT has the right (including) to return to its members the funds received for these purposes (in whole or in part).

In a horticultural, horticultural or dacha non-profit partnership, common property acquired or created by such a partnership at the expense of earmarked contributions is the joint property of its members. Common-use property acquired or created at the expense of a special fund is the property of such a partnership as a legal entity.

A special fund is created by a decision of the general meeting of a horticultural, vegetable gardening or summer cottage non-profit partnership and consists of the admission and membership fees of the members of such a partnership, income from its economic activities, as well as funds provided as support by state authorities and local self-government bodies, and other income. The funds of the special fund are spent in accordance with the charter.

Common property in accordance with Art. 1 of Law N 66-FZ is property intended to provide, within the territory of a horticultural, vegetable gardening or suburban non-profit association, the needs of members of such a non-profit association in the passage, passage, water supply and drainage, electricity, gas supply, heat supply, security, recreation and other needs. These are land plots, roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, waste collection grounds, fire-prevention structures, etc.

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the law established for all enterprises. Document flow is aimed at registration of operations serving the needs of the organization. Entrepreneurial activity is allowed only to achieve the goals specified in constituent documents... In this article, we will look at how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of SNT, and the association is not responsible for the debts of the participants. Similarly, with enterprises of other forms, the conduct of activities should be accounted for and formalized under the conditions of accounting and tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for conducting business.

Choice of taxation system SNT

The volume of supporting documents in the accounting of partnerships depends on the taxation system chosen by the organization. SNT has the ability to choose a general or simplified tax regime.

Position	General system	Simplified system
Selection order	Assigned by default during registration	Appointed after submission of the application
Accounting	Full, using all accounts	Limited, using part of the accounts
Headcount restrictions	There is none	There is
Tax accounting	Registers for main accounting items are applied	The book of accounting of income and expenses is used
The procedure for accounting for income and expenses	Accrual or cash method	Cash method

Using the simplified tax system in accounting

Limiting value average size in STS enterprises should not exceed 100 people. taxation of the simplified tax system or system for a year is not allowed. In SNT, the most convenient object for accounting is the "income" form. Accounting for expense indicators by items is made in the journal of transactions.

When maintaining the simplified taxation system, the partnership shall pay:

Single tax calculated in the conduct of commercial activities.
Insurance premiums assessed by the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees receiving wages.
Personal income tax paid by a tax agent.
Land tax, the amount of which is paid from the contributions of members.

For taxes paid, SNT submits declarations and calculations to the IFTS and funds. Balance sheet presents in a simplified form prescribed for small businesses. A report on the targeted use of the funds received is mandatory.

When carrying out entrepreneurial activity, separate accounting of income and expenses is required. Separate accounting is made for funds received and spent on targeted programs and commercial activities.

Accounting for objects of the garden partnership

SNT document flow is carried out by groups of assets and liabilities.

Group name	Credentials	The documents
Special-purpose financing	Accounting for receipts, expenses, formalizing relations with third parties	Sheets, cash orders, estimates, contracts
Partnership property	Accounting for creation, receipts for registration, additional equipment	Acts, cards, work contracts, purchase and sale
General documents	Accounting for general forms	Orders, estimates, minutes of meetings, accounting policies
Cash and banking operations	Accounting for transactions on receipt and expenditure of funds	PKO, cash register, account statements, advance reports
SNT workers	Accounting for job receipts, work books	Employment contracts, accounting journals
Wage	Accounting for remuneration payments	Vedomosti, cards
commercial activity	Accounting for income received and expenses incurred	Accounting and tax documents

The responsibilities of the SNT accounting department include tax accounting and reporting for regulatory organizations. The SNT chairman can take over the accounting responsibilities. The IFTS is rather wary of situations when the positions of chairman, accountant and other employees are held on a voluntary basis, without receiving remuneration.

SNT source of income

The receipt of funds for servicing the activity is made by membership fees of the participants of the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The amount of membership fees is set for a calendar year or another period determined by the partnership. Membership dues are treated as earmarked tax-free income.

Membership dues are received according to a cash receipt. SNT organizations are required to comply with the rules for conducting cash transactions. If the day of arrival of funds to the cashier coincides with a number of persons, the reception can be carried out according to a statement indicating the data of the site, person and if there is a signature. The document must be accompanied by a PKO (income cash order) with its subsequent reflection in the cash book.

Income accounts

The working chart of accounts used by the partnership is approved in the appendix to the accounting policy. Receipts are accounted for using and subaccounts open for maintenance analytical accounting... The account is opened by:

86/1 to account for the funds of the entrance fee allocated for the registration of documentation.
86/2 to keep track of membership fees used to cover running costs.
86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of fixed assets.

Consider an example with a typical accounting situation in SNT "Plot". The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person was 1,500 rubles. The target amount is accumulated on account 86/3 for the loan in the context of participants. In accounting by persons, transactions are reflected:

Debit 76/5 Credit 86/3 - 1500 rubles - arrears in the amount of the target contribution are accrued.

Debit 50 Credit 76/5 - 1500 rubles - a cash contribution has been made to the target program.

Account 86/3 will be closed after the construction of the road SNT "Plot". Debt to counterparties can be determined by account 76/5.

Accounting for the expenses of the partnership

The list of expenses allowed when servicing the activities of SNT should be established in the constituent documents or internal regulations approved by the general meeting of participants. The quantity annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting.

SNT often uses an accounting journal to conduct transactions. The document is necessary for drawing up internal reporting, determining the balance and movement of accounts. Consider the features of keeping a log book.

Position	Characteristic
Form used	No. К-1
The procedure for filling out the record	Chronological
Grounds for making the entry	Primary accounting documents
Content	Brief description of the operation
The procedure for recording amounts	Produced by debit and credit of the account
Removing the remainder	At the end of the month and each invoice

The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expenditure side of the estimate.

Accounting for utility bills on a practical example

In the estimate of the partnership, utility bills are not separately reflected, which must be taken into account. The main type of received SNT utility service is the power supply supplied on the basis of an agreement with a resource supply company. Accounting for electricity costs is recorded on account 26, accounting for costs by meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts.

Let's look at some examples of transactions when receiving and paying electricity bills from a service provider.

Energosbyt JSC issued an invoice to SNT Ogorodnik for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for the receipt of energy, which he made an entry in the copy of the service provider. In the accounting of SNT "Ogorodnik" records are made:

Dt 26 Kt60– 850 rubles - the amount of SNT expenses for electricity was charged according to the act;
Дт 60 Кт 51 - 850 rubles - payment for the supplied energy was made;
Дт 86 / 2Кт 26 - 850 rubles - the costs were covered by earmarked receipts.

The debt for the supply of electricity to SNT "Ogorodnik" has been repaid.

The costs of paying utility bills to the service company are covered by the earmarked income of the participants. The partnership itself does not provide electricity supply services and receipts for covering expenses are not income. The responsibilities of the management body of the partnership include collecting funds and transferring them to the company providing the power supply service. Accounting in the SNT is carried out in strict accordance with the tariffs established for the service.

Land plots and property of SNT

SNT land can only be used for its intended purpose for growing crops and erecting buildings. For housing construction the land is not used. The building on the site is not registered as a property with the right of registration and has the status of a garden house.

The land plot cannot be privatized and is provided to a person for lease after joining the partnership. The property is the property of all participants. The persons have at their disposal:

Public roads located on the territory of SNT.
Communications intended for the functioning of engineering networks.
Areas designed for parking or placing containers for waste collection.
Common buildings, gates, fences.

The accounting of property created at the expense of the members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants in the partnership is the property of a legal entity, registered in the form of SNT. The right to dispose of property with restrictions on transactions must be approved in the Charter of the partnership.

The members of the partnership have the right to dispose of property on a common basis. In the case of using the property of SNT by third parties, an agreement is concluded with them for the right to use for a fee, the amount of which corresponds to the cost established for the members.

Blitz answers to common questions

Consider the answers to a number of practical questions about the activities of SNT.

Question number 1. How are the size of membership fees determined and their accounting in the absence of an estimate?

The amount of contributions is established by the general meeting of members and can be adopted without the approval of the estimate. To account for receipts and expenses, a transaction log is created, which allows you to determine the distribution of amounts across expense accounts.

Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement?

SNT can take form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where an entry is made about the payment of the fee.

Question number 3. Are receipts from SNT members to cover electricity and land tax payments from the partnership?

No, they are not. The amounts are paid as part of membership fees, which should be indicated in the Charter of the partnership.

Question number 4. How are the expenses of SNT covered when the need exceeds the income set according to the annual estimate?

The size of the targeted income of the members of the partnership depends on the set amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of SNT members and revise the amount of contributions established for the year.