Land tax on summer cottages. Taxation snt
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The latest version of FZ-66 dated April 15, 1998.
"On horticultural, horticultural and dacha non-profit associations of citizens"
Significant additions and amendments have been made to the law FZ-337 dated July 3, 2016.
For ease of reference, all changes are highlighted in red.
Link to the draft Law for download: New 66-FZ of 04/15/98 in the new edition of FZ-337 of 07/03/16.
On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation".
Free link to new law for download (docx file format): FZ-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 04/15/98 becomes invalid.
The discussion of the law is open here: (registration is required to make comments, suggestions, changes).
Information on the taxation of SNT is quite voluminous material, therefore this page contains brief information on the 10 chapters listed below. Detailed information can be found by following the link at the end of each chapter's content description or through the SNT Documents.
Taxation of a horticultural partnership
1. Land tax
Land tax in horticultural non-profit partnerships until January 1, 2005 Introduction to the Tax Code of the Russian Federation from January 1, 2005 Ch. 31 "Land tax" and the transfer of land tax to local authorities. Creation of SNT, state registration of ownership of land plots, public land, the emergence of an obligation to pay land tax. Benefits in the payment of land tax for personal plots, public land. State support for SNT and the establishment of tax benefits. The procedure for paying land tax by individuals, organizations and individual entrepreneurs. Accounting for land plots in the Unified State Register of Lands and the Unified Register of Rights to real estate and deals with it. The amount of land tax. Terms of payment of land tax. Payment of tax by an individual in case of non-receipt of a notification from the tax authority. Penalty on payment of tax. Payment of tax for land plots acquired for housing construction. Reimbursement of overpaid tax money.
Reflection of land tax in the accounting of a horticultural partnership in cases of doing business, statutory activities, distribution of income and calculation of tax.
Compensation payments for land tax to a horticultural partnership in cases of payment of SNT tax for public land.
2. Tax on property of legal entities
Legislation of the Russian Federation on corporate property tax. Movable and immovable property SNT. Grounds for tax calculations on advance payments and property tax declaration. Property tax rates. Objects of property taxation. Calculation procedure, terms of tax payment, depreciation deductions. Examples of calculating property tax SNT.
3. Water tax
Water use in SNT. Tax Code of the Russian Federation on the payment of water tax from January 1, 2005 Federal Law No. 71-FZ "On payment for the use of water bodies" from May 6, 1998 to January 1, 2005
4. Personal property tax
Objects of taxation. Payment of tax on residential buildings up to 50 sq. m., over 50 sq. m. Tax rates. Calculation of tax based on the inventory value. Determination of the cost of buildings, residential buildings. Declaration of property. Procedure and terms for payment of tax in installments. Tax recalculation. Tax notice on payment of personal property tax. Liability for non-payment.
5. VAT
Non-profit organizations and VAT. Target funds SNT in relation to VAT. Objects of VAT taxation. Examples. Deadline for VAT payment. The form of the tax declaration for VAT and the procedure for its submission to the tax authorities. SNT as a tax agent. Rent and VAT in SNT.
6. Income tax
Income tax and gardeners' contributions to SNT. The tax code of the Russian Federation on income tax in non-profit organizations. Taxable period. Preparation of income tax returns. SNT income from the sale of goods, works, services, non-operating income. Submission of a tax return in a simplified form.
7. Simplified tax system
Application of the simplified taxation system in SNT before January 1, 2006 and after. Conditions for the use of the USN in SNT in accordance with the requirements of the Tax Code of the Russian Federation, Ch. 26.2. STS and land tax, insurance premiums, other taxes established in the territory of the Russian Federation. Cash transactions with USN. Features of accounting in SNT under the USN. Exemption from taxes when applying the simplified tax system. An example of using the USN.
8. On the taxation system for agricultural producers
Organizations and producers recognized as payers of agricultural tax in accordance with Art. 346.2 of the Tax Code of the Russian Federation. Reasons why SNTs cannot be converted to a taxation system for agricultural producers.
9. Fines and penalties
Responsibility for failure to submit a tax return. Calculation of the fine in cases where the declaration is submitted within up to 6 months after the deadline for its submission and after 6 months. overlay administrative fines for failure to provide tax, statistical and other reporting forms in accordance with the current legislation of the Russian Federation to the relevant bodies of the State Tax Service, state statistics, justice bodies (registration bodies of a non-profit organization) and other state bodies. The amount of the administrative fine.
10. Tax payment form
Paying taxes through bank accounts. From what moment the obligation to pay taxes is considered fulfilled. Non-cash procedure for paying taxes horticultural associations. Prohibition on the transfer of funds to the accounts of the tax authorities, bypassing their bank accounts.
Our SNT was organized in 1988, when the Kursk-Khimvolokno plant bought and privatized the land mass for perpetual and free use for its employees for gardening and horticulture. The factory trade union committee distributed plots among workers, issued certificates of ownership, sealed and signed by the administration of the district on whose territory the SNT is located.There is a State act on the right to use land. Since 2007, SNT has been paying land tax to the tax authority according to the declaration for the entire area. Since 2010, this tax has increased by almost 3.3 times, the Land Cadastral Chamber reported that land is not listed as SNT, and that SNT should not pay land tax, but must pay it individuals on receipts as owners.
To date, a third of the plots have been registered in the Land Cadastral Chamber, a third of the plots have been abandoned and the rest have not yet been registered.
Is SNT obliged to pay land tax for abandoned plots and for those who have not yet registered them with the cadastral chamber?
R. Proshina, Kursk
In accordance with Art. 388 of the Tax Code of the Russian Federation, organizations and individuals with land plots on the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.
For land plots used by individuals - members of horticultural associations, if they have the right of ownership or permanent (unlimited) use (which arose before the entry into force of the Land Code of the Russian Federation) and lifelong inheritable possession of land plots, and documents certifying them, in including acts issued by local governments on the provision of land plots, land tax should be levied from individuals by sending them tax notices for the payment of tax calculated on the basis of information submitted to the tax authorities from the authorities maintaining the land cadastre, the authorities responsible for state registration rights to real estate and transactions with it, as well as local governments.
This tax is paid personally by the owner, landowner or user of the land plot after receiving at the place of registration a notification from the tax office to pay the tax.
The horticultural association has common property, including land plots.
Art. one federal law No. 66 dated 15.04. 1998 "On horticultural, horticultural and dacha non-profit associations of citizens" reveals the concept of common property of a horticultural, horticultural or dacha non-profit association. Public property is recognized as property (including land plots) intended to provide, within the territory of a horticultural, gardening or country non-profit association, the needs of members of such a non-profit association in the passage, travel, water supply and sanitation, electricity, gas supply, heat supply, security, recreation and other needs (roads, water towers, common gates and fences, boiler rooms, children's and sports grounds, garbage collection sites, fire protection facilities, etc.).
The horticultural association is a non-profit organization, it cannot have a profit. The main source of cash receipts are entrance, membership and targeted contributions of citizens who have land plots within the boundaries of this horticultural association and use public property.
Consequently, members of a horticultural association must also pay land tax on common lands.
Until the issuance of a certificate of ownership of land, lifetime inheritable possession, use of plots to members of horticultural associations, taxpayers are organizations represented by horticultural associations that represent tax returns to the tax authorities of the administrative region in whose territory the plots of the said associations are located.
In accordance with Art. 392 of the Tax Code of the Russian Federation:
1. The tax base for land plots in common shared ownership is determined for each of the taxpayers who own this land plot in proportion to their share in common shared ownership.
2. The tax base for land plots in common joint ownership is determined for each of the taxpayers who are the owners of this land plot in equal shares.
In any case, if there is a certificate of ownership, regardless of the year in which it was issued, the land tax is paid by the owner. You need to contact the tax office of the district for the appropriate recalculation. For plots for which no certificates were issued, the land tax is paid by horticulture.
N. Uvarov,
legal adviser of the Union of Horticulturalists,
Newspaper "GARDENER" №21, 2010
The Federal Tax Service<...>on issues related to the calculation of land tax by horticultural non-profit partnerships, reports the following.
According to Article 388 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), land tax taxpayers are organizations and individuals who own land plots recognized as an object of taxation on the basis of Article 389 of the Tax Code, on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession .
Bodies that carry out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it, annually before February 1 of the year that is a tax period, are required to report to the tax authorities information on land plots recognized as an object of taxation in accordance with Article 389 Tax Code, as of January 1 of the year that is the tax period (clause 12, article 396 of the Tax Code of the Russian Federation).
If land plots for common use are provided for collective-joint ownership of a horticultural non-profit partnership (hereinafter - SNT) as a legal entity, a certificate of the right of collective-joint ownership of these plots is issued by SNT and according to the information provided to the tax authorities territorial bodies Rosreestr, the owner of the plots is SNT, then this partnership is recognized as a taxpayer in relation to public land plots.
The appeal invites the SNT boards to report to the tax authorities the size of the share of the area of public land per each garden plot.
This proposal cannot be considered appropriate for the following reasons.
The calculation of land tax to individuals by tax authorities is carried out only on the basis of information provided by the relevant territorial bodies of Rosreestr, which perform the functions of state registration of rights to real estate and transactions with it, the provision of public services in the field of maintaining the state real estate cadastre, the implementation of state cadastral registration of real estate , cadastral activities, state cadastral valuation (Decree of the Government of the Russian Federation dated 06/01/2009 No. 457 "On the Federal Service for State Registration, Cadastre and Cartography").
Besides, SNT members do not possess common lands on the basis of the right of ownership, the right of permanent (unlimited) use, the right of lifetime inheritable possession and, accordingly, cannot be taxpayers of the land tax for the said common lands.
At the same time, the Federal Tax Service of Russia understands the concern of the SNT board regarding the need to pay land tax, including for “abandoned” and non-privatized lands.
In this regard, the Federal Tax Service of Russia reports the following.
An ownerless thing is a thing that does not have an owner or the owner of which is unknown or, unless otherwise provided by laws, the owner has renounced the right of ownership to which (clause 1, article 225 of the Civil Code of the Russian Federation).
According to paragraph 3 of this article, ownerless immovable things are registered by the body that carries out state registration of the right to real estate, at the request of the local government on whose territory they are located. After a year has elapsed from the date of registration of an ownerless immovable thing, the body authorized to manage municipal property may apply to the court with a demand to recognize the right of municipal ownership to this thing.
In view of the above, in order to resolve the issue related to "abandoned" land plots, one should contact the local authorities.
State Councilor of the Russian Federation III class S. L. BONDARCHUK
In the Russian Federation, there are a variety of forms of business entities that differ in many ways. Accordingly, taxation different forms management can have significant differences. As for the garden non-profit partnership (SNT), although it does not entrepreneurial activity is obliged to pay certain taxes to the state budget. This question has some nuances and "pitfalls", so let's try to understand it in more detail. Consider in the article how the taxation of SNT is carried out.
What is SNT, how is it created?
A garden non-profit partnership (SNT) is a form of management in which an organization is created to implement the plans and tasks of a certain group of people who do not seek economic benefits in the form of profit. In other words, a partnership is created in order to protect the interests of individuals who have horticultural plots in a certain territory. At the same time, SNT is created only on a voluntary basis, that is, coercion to join this organization is a violation of human rights and freedoms.
It should also be noted that since SNT is a non-profit organization, its purpose is not to extract economic benefits in the form of profit.
In accordance with this formulation of the question, it is necessary to single out the main goals for the achievement of which the SNT is formed, namely:
- solution of general socio-economic issues that arise before the owners of horticultural plots;
- protection of the interests of SNT members before state bodies or commercial organizations;
- organization of settlements with enterprises providing services to the horticultural partnership.
These goals are achieved only if all members of the horticultural non-profit partnership participate in the financial and economic activities of the organization. At the same time, for a more accurate, complete and timely decision-making and implementation of the necessary measures, the board and its chairman are elected, and the general meeting members of the SNT.
The essence of taxation of SNT
Any horticultural non-profit partnership is subject to mandatory registration in government bodies, and can carry out its activities only after passing the specified procedure. Without fail, SNT is registered with the tax authorities, and, accordingly, its activities are subject to taxation. But if the CNT is a non-profit organization, that is, it does not have an economic benefit in the form of profit, what can be the object of taxation of the CNT?
Since there is property in the SNT, it is just subject to taxation, only taxes are divided into several types, depending on which particular object acts as an object of taxation.
Classification of taxes and contributions
In accordance with the fact that there are several types of objects of taxation in SNT, it is necessary to classify taxes on this basis. So, it is necessary to distinguish such types of taxes as:
Tax | Description |
The territory is initially transferred to the partnership for free fixed-term use, in which the tax is not paid. After the SNT is officially registered, the territory becomes its property and is distributed among the participants of the partnership. From that moment on, they are owners, and therefore are obliged to pay land tax to the state budget. The taxable base is the cadastral value of the land plot as of January 1 of the year for which the calculation is made. For some categories of citizens, a system of preferential deductions is applied that reduces the taxable base. In this case, the interest rate is no more than 0.3%, and the tax is calculated as the product interest rate on the cadastral value site. |
|
Property tax of legal entities | The objects of taxation are any real estate objects (except for land plots and nature management objects) that are on the balance sheet of the SNT. The tax rate is set in the regions individually, but cannot exceed 2.2%. In this case, the SNT property tax is calculated as the product of the interest rate and the residual value of the object. |
Personal property tax | If there is a building on the territory of the garden plot (house, garden house, garage) up to 50 sq.m., it is not subject to property tax. If there is a building over the specified size, the owner-individual is obliged to pay property tax to the state budget. Payments are made in two equal installments - until September 15 and November 15 of the current year. In the event that the owner wishes to pay the entire tax immediately in full, he may well carry out this operation no later than September 15th. The tax is calculated on the basis of the inventory value of the object, and the tax rates are set individually for each region. |
VAT | Although SNT does not carry out entrepreneurial activities, it is a VAT payer. This point may be connected with the acquisition of property with funds for targeted financing, for which VAT is allocated, or the sale of unnecessary fixed assets that were previously used in the statutory activities of SNT. The tax is paid no later than the 20th day of the month following the reporting tax period. |
Contributions to funds from the salary of the chairman of the SNT | If the chairman of the board of SNT has a fixed salary, deductions must be made from him to all state funds, including the PFR - 22%, compulsory medical insurance - 5.1%, FSS - 2.9%. |
If a taxpayer, both a legal entity and an individual, does not pay the necessary payments and contributions on time, administrative penalties may be applied to him. At the same time, in each individual case, that is, for each type of tax, the amount of the fine is set individually.
The procedure for paying taxes and fees
For those plots that are the property of individuals, that is, objects of individual use, only the owner is obliged to pay property tax. At the same time, he receives settlement receipts, which indicate the amount of tax, as well as all the indicators and characteristics necessary for the calculation.
As for the tax on the property of a garden non-profit partnership, that is, those plots that are objects of common use, the taxpayer is SNT as entity. Accordingly, it must independently pay all taxes in accordance with the settlement receipts in which this information is indicated. In addition, contributions to state funds are also the responsibility of the CNT.
Accounting in SNT
All accrued taxes must be reflected in the accounting records of the horticultural non-profit partnership. However, there are situations in which a professional accountant is not a member of the partnership, and therefore maintaining accounting becomes problematic for SNT. According to the tax legislation, SNTs have the right to use a simplified taxation system, in which it is allowed not to keep accounting records in full sense of this concept, but only to compile the Book of Accounting for Income and Expenses.
If used general system taxation, tax declarations must be submitted to the tax authorities, according to which employees of regulatory services can verify the correctness of the calculation of advance payments.
Practical Example of Calculating Taxes and Contributions
Horticultural non-profit partnership "Iskra" has been operating since January 1, 2008. No commercial activity is expected in 2016. On the balance sheet of SNT there is a computer worth 20,000 rubles, a building worth 100,000 rubles. and a road worth 80,000 rubles. The salary of the chairman of the board of SNT is 10,000 rubles. per month.
SNT is under the general taxation regime. We calculate the tax amounts that are payable to the budget by SNT as a legal entity.
Property tax \u003d (20,000 + 100,000 + 80,000) * 2.2% \u003d 4,400 rubles.
Contributions to funds from wages:
- PFR \u003d 10,000 * 22% \u003d 2,200 rubles;
- CHI = 10,000 * 5.1% = 510 rubles;
- FSS \u003d 10,000 * 2.9% \u003d 290 rubles.
5 answers to frequently asked questions
Question number 1. If the owner of the garden plot pays property tax, is this a sufficient payment or are there other payments?
Since the site is located on the territory of the SNT, the owner can join the SNT in order to pay for various services of third-party organizations. For example, it can be garbage collection and cleaning of the territory, the provision of electricity, water, heating. Such services, as a rule, are paid by the SNT independently for each owner of the garden plot, but the money for the implementation of such an event goes to the budget of the SNT as membership fees of the SNT participants. It is these contributions that will be mandatory for you after joining the SNT, since the partnership needs to pay for the services of third-party organizations.
Question number 2. If I am not satisfied with the terms of a horticultural non-profit partnership, can I withdraw from it?
Of course, each member of the SNT has the opportunity to leave the partnership and individually engage in their gardening plot. At the same time, it is necessary to clearly understand that the owner must pay for various services of third-party organizations cash, as well as pay the partnership for the use for its own purposes of objects that belong to the partnership, for example, access roads or internal roads. To do this, a special agreement must be drawn up, which will reflect all the essential points of this agreement.
Question number 3. Can the owner of a horticultural plot nominate himself as a member of the board of the SNT if he is not a member of this SNT?
No, he has no such right. Only those individuals who are the owners of the horticultural plot and members of the SNT can be nominated as members of the board of the SNT.
Question number 4. Does the owner of a garden plot need to pay water tax to the state budget if there is a well on the territory for extracting water for agricultural purposes?
This obligation existed earlier - before the adoption and official publication of Ch. 25.2 "Water tax" of the Tax Code of the Russian Federation. Up to this point, all owners were required to pay water tax to the state budget, but at present such an obligation has been canceled - since January 1, 2005. Thus, each owner can use the well and at the same time not worry that the tax authorities will require to pay a fee or impose penalties for this activity.
Question number 5. Can I register on my garden plot in SNT if I am the owner?
Yes, you can subscribe to garden plot. Previously, such a procedure was prohibited, but at the moment any owner has the right to register on his garden plot. However, it must be remembered that for this a prerequisite must be met: the building on the site must be recognized as a residential facility acceptable for people to live in it. In other words, the building must have a solid structure, equipped with all communications, and you can live in it for at least one year, that is, throughout all annual seasons.
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