Taxation of snt per year per usn. Taxation of SNT. What are the interest rates and payment terms? How to find out if a country house and plot is registered

Legal advice

MOSCOW AND MOSCOW REGION:

SAINT PETERSBURG AND LENIGRAD REGION:

REGIONS, FEDERAL NUMBER:

A garden non-profit partnership (SNT) is a special non-profit association that can be created by citizens of the Russian Federation on a voluntary basis so that members of this organization can together solve certain economic problems in gardening. It should be understood that in fact any SNT is a legal entity that is obliged to pay taxes on a general basis, and membership fees of SNT participants are usually used to pay these taxes. But what taxes does SNT pay in 2018? Any gardening non-profit partnership is required to pay 4 types of taxes:

• Does SNT pay property tax? Yes, CNT is required to pay tax on all property it owns. It should be understood that property tax is a regional tax, so its amount is established by regional legislation. It should also be remembered that the tax cannot be higher than 2.2%.
• Land tax. Each land owner is also required to pay land tax. This tax is also regional. On average, its size is 0.1 - 0.5%, and the tax base in this case is the cadastral value of the site. In some regions, the tax may consist of two parts - some objects are subject to one tax, and other objects - to another tax.
• Land tax common use in SNT. This tax is actually a kind of land tax. The object of taxation is land that is collectively owned and not used for gardening (this can be roads, parks, playgrounds, and so on). The rules here are the same - the tax is regional, the average tax is 0.1 - 0.5%, and so on. It should be remembered that in 2019 a law will come into force, according to which collective property can be converted into shared property. After the transfer of common land into personal ownership, it will be necessary to pay tax on this land on a general basis
• personal income tax. If SNT concludes an employment contract with someone, then after receiving the money, such a person is obliged to pay personal income tax on a general basis.
• In some cases, you will also have to pay a water tax. However, in most cases, SNTs do not pay the water tax, since the use of water to irrigate vegetable gardens and garden plots is not taxed.

Submission of declarations

Now you know what taxes SNT must pay in the Russian Federation and how the taxation of SNT is arranged. Learn how SNTs should file their tax returns:

• SNT at the end of each tax period fills out a tax return on a common basis. After that, the declaration is transferred to the Federal Tax Service of Russia at the place of registration. If the declaration does not contain errors, then the Federal Tax Service signs it and stamps it. After that, the chairman of the SNT receives a notification that the Federal Tax Service has accepted the declaration. After that, you need to pay all taxes according to the data indicated in the declaration.
• If during the tax period the CNT does not have obligations to pay certain taxes, then the CNT must reflect this fact in the tax return. If this is not done, then the SNT may be fined.
• To cover taxes, earmarked and membership fees are usually used, which are made by SNT participants.

stroitelstvo-pravo.ru

The Federal Tax Service of Russia explained the features of taxation of public land SNT | FTS

77 city Moscow

Publication date: 06/28/2018 10:00

In the midst of the summer season, the Federal Tax Service of Russia summarized the questions of citizens about the taxation of common lands of horticultural non-profit partnerships. These are lands under roads, sports grounds, objects of electricity, gas, water supply, general infrastructure, etc.

Land tax is paid by persons who own land plots on the basis of the right of ownership, permanent (perpetual) use or lifelong inherited possession (Article 388 of the Tax Code of the Russian Federation). Tax payers are determined depending on the type of rights to land SNT, which are registered in the Unified State Register of Real Estate on the grounds provided for by Federal Law No. 66-FZ of April 15, 1998.

Thus, members of the SNT must pay land tax for plots acquired in joint ownership at the expense of earmarked contributions from the SNT. The tax base is determined for each of the owners in equal shares (Article 392 of the Tax Code of the Russian Federation). snt like entity pays tax for plots acquired at the expense of the SNT special fund, or for plots provided (acquired) to their ownership, including in accordance with Article 28 of Federal Law No. 66-FZ of April 15, 1998, as amended up to March 1, 2015.

For SNT public lands, the rights to which are certified by documents issued before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ, tax payers are the persons indicated in these documents. At the same time, if, according to Rosreestr, public plots were provided to the collective-joint ownership of SNT without distribution among its members, and a certificate of the right of collective-joint ownership of them was issued by SNT as a legal entity in the form provided for by the previous Decree of the Government of the Russian Federation of March 19. 1992 No. 177, then the taxpayer is SNT as a legal entity.

From 01/01/2019, Federal Law No. 217-FZ dated 07/29/2017 comes into force. According to it, a land plot of common use, located in the state or municipal property and located within the boundaries of the territory of gardening, can be provided in shared ownership to the owners of garden plots. In this case, the land tax will be paid by individuals participating in shared ownership.

www.nalog.ru

How to find out the amount of land tax on public land | sotki.ru

Land tax is paid not only by gardeners for their personal land plots, but also by horticultural and dacha associations for public lands.

The land tax, which is payable by a horticultural non-profit partnership, is included in membership dues. Due to the fact that membership fees consist of current payments that can be directed to the various needs of the partnership, many gardeners simply do not know the size of the land tax.

How to find out the amount of land tax on public land?

The simplest thing is to contact the chairman, because it is the chairman of the SNT or the accountant of the partnership who annually collects money from gardeners to pay land tax and transfers these cash by appointment.

For getting necessary information from the chairman of the horticultural non-profit partnership, you must contact him with a statement. But you can calculate the land tax yourself.

To calculate the land tax, you need to find out its cadastral value. This information can be found on the official website of Rosreestr in the public cadastral map.

The amount of land tax is established by the local authorities of each settlement of the Moscow Region and other regions of Russia, since, in accordance with Article 15 of the Tax Code of the Russian Federation, land tax is a local tax.

You can get acquainted with the decision on the establishment of land tax on the website of the local administration.

reference Information information on rates and benefits for property taxes is also available on the website of the Federal Tax Service, where you can find out the details of the decision to establish a land tax, the tax payment deadline, the amount of tax, as well as the established tax benefits.

The land tax is calculated as follows: the cadastral value of the land plot must be multiplied by the tax rate approved by the local government and divided by 100.

Thus, you can find out on what basis the land tax is levied, in what amount, and calculate the amount payable, without leaving your home.

sotki.ru

What are the deadlines for paying tax on land snt

Local municipalities are authorized to set the size of tax rates within the framework dictated by Ch. 31 of the Tax Code of the Russian Federation, regulate the procedure and deadline for payment (for institutions), as well as introduce benefits and exempt certain categories of citizens from paying taxes. Previously, the amount of land tax was calculated based on the book value of the plot, which was quite low. The amount resulting from this calculation was not burdensome for payers. In the sixteenth year of the second millennium, everything changed dramatically. Now the land tax (hereinafter referred to as LT) will be charged taking into account the cadastral value equal to the market value, which portends an increase in the amount by several times.

Land tax 2017: payment terms and tax period

Each reporting period in this type of taxation is equal to one calendar year. In the paper version, the reporting document is submitted to the inspection by the payer personally, by his representatives, or sent by registered mail (not forgetting the inventory of the attachment). Electronic documents - via e-mail.

In conclusion, it is worth reminding landowners that the amount of this payment practically does not depend on the results of activities and profit, it is affected by the cadastral value and area of ​​​​the object. The boundaries of the plots are determined by land surveying, and each owner must know exactly and observe “his own boundaries” in order to avoid unnecessary disputes with neighbors and not pay extra taxes. Do I have to pay land tax to apartment owners in apartment building find out from the video.

Land tax: changes in the calculation in 2017-2018

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.

Important

The interest rate in this case is no more than 0.3%, and the tax is calculated as the product of the interest rate and the cadastral value of the site. Tax on the property of legal entities The objects of taxation are any objects of real estate (except for land plots and objects of natural resources) that are on the balance sheet of SNT. The tax is calculated based on the residual value of the object of taxation.

Read also the article: → “Corporate property tax. Calculation formula, rate, main aspects.

Taxes on common lands in a non-profit gardening partnership (snt)

Info

Land tax: due dates for legal entities Organizations must independently calculate the tax after the end of the calendar year (tax period). Next, they must pay the tax within the time limits set by the local authorities. Moreover, such a period cannot be earlier than February 1 of the year following the expired one.

This follows from paragraph 1 of Article 397 and paragraph 3 of Article 398. For example, based on the results of 2016, the payment deadline cannot be set earlier than February 1, 2017. Taking into account this rule, municipalities determine the terms for paying land tax in their territories. For example, in Moscow, organizations must pay land tax for 2016 no later than 02/01/2017. In St. Petersburg, the tax for 2016 must be paid by a legal entity no later than February 10, 2017. In addition, local authorities (authorities of St. Petersburg, Sevastopol, Moscow) have the right to determine the frequency of payment of the tax advance. Attention

To do this, you need to prove your rights by presenting it to the tax authorities required documents. The list of organizations exempted from land tax by the federal authorities is indicated in Article No. 395 of the Tax Code of the Russian Federation. The remaining benefits are approved and distributed by the local municipality.

The decisions of the authorities are brought to the attention of the population through publications in newspapers and on the stands of the administration. Deadlines and procedure for paying tax in 2018. The tax must be paid in the region where the facility is located. Land tax payers are individuals. persons and associations that have become owners or permanent owners of land plots. Payment terms are appointed by municipalities and, as a rule, are different for individuals. persons and legal entities. Individuals and individual entrepreneurs classified as such receive a tax notice with the specified amount and payment deadline.

Land expert

Can I register on my garden plot in SNT if I am the owner? Yes, you can register on the 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 solid construction, equipped with all communications, and you can live in it for at least one year, that is, throughout all annual seasons. Rate the quality of the article.

Taxation St. What are the interest rates and payment terms?

• online - through the tax transfer service on the website of the Federal Tax Service;
• With mobile phone or from an electronic wallet;
• online through the services oplatagosuslug.ru or the municipal service "Pay taxes";
• using Internet banking connected by the bank servicing the personal account of an individual.

For legal entities, there is only one way: transferring money through a bank by means of a payment order. The procedure for filling out a payment order and an example of its execution for paying land tax in Moscow can be found here. When the land tax is paid Deadlines for payment of land tax at the end of the year for legal entities - from February 1 of the year following the reporting year, until the date established by local acts. The term for the transfer of advance payments is established by the regulatory acts of the constituent entities of the Russian Federation. For example, in Moscow they are paid before the end of the month following the reporting quarter. See details.

Procedure and terms for payment of land tax

For the privileged category of the population, the amount will be reduced taking into account the preferential coefficient. For citizens who took ownership in the middle of the calendar year, which was the reporting period for land tax, the amount will be divided by twelve, and multiplied by the number of months of official ownership of the site. For shared ownership, the amount will be distributed among taxpayers according to their shares.

That is, the owner of 1/3 of the plot will have to pay 1/3 of total value tax. To calculate, you will need to clarify the cadastral value of your object. This can be done by contacting the Cadastrial Chamber or Rosreestr with a request, or on their official website, you can also use the information portal by following the link: http://kadastr.ktotam.pro/.

The procedure and terms for paying land tax in 2016-2017

It should also be noted that since SNT is a non-profit organization, its purpose is not to extract economic benefit 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. Only those individuals who are 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, and at present such an obligation has been canceled - as early as 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. Over the past few years, a significant part of Russians preferred to move from comfortable apartments to private households. The main advantage in favor of such a decision was the opportunity to save on food at the expense of household plots and on paying bills from management companies for dishonest, and sometimes not done work at all. Since the middle of last year, the media began to publish frightening forecasts, according to which the land tax will be increased several times. Consequently, the Russian wallet will become even more empty. Is everything really so bad and what awaits domestic landowners? New land tax 2018: on changes and calculation procedures The land tax is established by the Russian Tax Code (TC RF), and is regulated by the local authorities of cities and regions. This type of payment is the prerogative of local authorities and replenishes the budget of the regions.

law-addresses.ru

Something about the land tax - SNT "Ryabinushka"

“But our SNT does not pay taxes

and does not give balances at all or whatever. And there is no current account. And an accountant. Sorry, I don’t understand accounting at all, but it seems to me that if we have an energy economy (2 transformers and poles, wires), a gatehouse, common land, then we probably have to pay taxes for them somehow gos-woo? Well, at least for common lands .. And if we have electricians, a watchman and a chairman on a salary, should this also be legally formalized somehow? electricity and property is bought (the same transformer, gatehouse, fence), then there should be a report on financial activities? For example, a built fence is listed in the name of the treasurer. Well, she's a buyer, in person. And the money from the contributions is all kept on her passbook, personal (albeit with a power of attorney for the chairman and someone else who is not named). We asked, who is the buyer of a new transformer, or a gatehouse, for example? The answer is "What's the difference? What am I going to put in my pocket or something?” By the way, we don’t have a r / s, “because the treasurer said it was stupid, they could arrest him”))) By the way, “treasurer” is a popular one. According to the documents, she is just a member of the board, an assistant to the chairman on a voluntary basis, sometimes receives a “reward”. Well, maybe, from the point of view of homespun truth, this is reasonable, but somehow dumb ...

There is hope that after our storm raised this summer, the chairman will be puzzled by how to deal with documents, rights and obligations, but .. Well, this storm came from the three “smartest” who have already been neglected ... sometimes you want to spit and do nothing...

Okay, let's say we turn a blind eye to employees (caretaker, electricians), and the chairman and treasurer "just get paid from time to time." There are none and there are no salaries)) But if financial reports are not submitted, is it criminal? If taxes for common lands are not paid, is it criminal? It seems that there are no documents really. The only thing that managed to see with difficulty at the board is a copy of the Charter, registered with the tax office in 2002.

Why am I asking .. Friends who work as accountants say that we, our SNT, can face big troubles and fines when the state pays attention to us.

At the meeting, an initiative group of 3 people called for putting things in order with documents, hiring an accountant, but at the suggestion of the treasurer (she is our gray cardinal), the people began to shout that “hire yourself if you are so rich, and we don’t have money to pay him, and in general, all STs in the district live like this, and they don’t keep any accountants. Tell me, are we close to collapse or what? Maybe in the Vladimir province it is possible to live like this, "without any paperwork"?))

ANSWER: Only if you have a certificate of state registration of rights to these lands. If it is issued for SNT, then SNT (legal entity) will pay, if it is “collectively joint” property of citizens, then citizens (members of SNT) pay.

Yes, fines are guaranteed if the IRS gets to you. And you consult with them. They will explain their position to you. Documents may be required to be verified. And your managers must pay taxes on PDO - the tax office probably has information about the land. But as a rule, they turn a blind eye to everything else. The question is that the attempts of three people to put things in order can end in tears for them, with such an attitude of the majority towards personal savings. Request an expense report. If they give it, and the report contains the amounts of payments to employees, then for the tax it is a fairy tale. The partnership will be robbed with fines, and the SNT will distribute these fines to all members. And the perpetrators will face a negative attitude towards them (the perpetrators of bringing the true state of things to the tax office).

And on all issues - yes, violation of the law. Not only in the Vladimir province, everywhere. By the way, do citizens pay land tax on tax notices? or plots are not registered in the property?

The partnership will be robbed of fines, and the SNT will distribute these fines to all members

Why on the members?

And who else? The estimate does not include fines, it must be taken from other articles. How to compensate? You can, of course, not compensate, but you can either sit without salaries or without repairing anything. Or no electricity. Lots of options.

In the end, the supreme governing body of the SNT is the general meeting (meeting of authorized) members. Everyone is to blame for this situation. This wonderful SNT has public lands + lands allocated to specific users. That part of the land that is privatized no longer belongs to this SNT: their owners are those who now own the plots. SNT itself, as a legal entity, is obliged to pay land tax (or rent). Naturally, for those lands that belong to them (leased). The partnership has the right to compensate for the payment of this tax by including it in the amount of the fee for membership in the SNT. It turns out the following: - the owners of privatized plots pay the land tax on their plots on their own; - the owners of non-privatized plots do not pay land tax on land plots, it is paid by the owner - SNT ;- both use the public lands allocated to this SNT, for which they do not pay land tax, since it is paid by the SNT. This means, according to the law: - the land tax for public lands is compensated by contributions from members of the SNT - this expense is legally included in the amount of membership fees of both those whose plots are privatized and those whose plots are not privatized; - those who use such plots compensate the land tax for non-privatized plots with their contributions. Therefore, the membership fees of owners of privatized plots should be less - they only compensate payment for public land. They do not have to pay expenses in the form of land tax (or rent) for lands allocated for plots and which are not privatized.

In accordance with Art. 388 of the Tax Code of the Russian Federation, taxpayers of land tax are organizations and individuals who own land plots on the right of ownership, the right of permanent (unlimited) use or the right of life-long inherited possession. For land plots used by individuals - members of horticultural associations, if they have the right of ownership or permanent (perpetual) use (which arose before the entry into force of the Land Code of the Russian Federation) and life-long inheritable possession of land plots, and documents certifying them, including acts issued by local governments on the provision of land plots, land tax should be levied on individuals by sending them tax notices for the payment of tax calculated according to the information provided to the tax authorities from the authorities maintaining the land cadastre, the authorities carrying out state registration of rights to real estate about 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. 1 of Federal Law No. 66 of 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 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 earmarked 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. Prior to 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 submit tax returns to the tax authorities of that administrative region, on whose territory the sites of these associations are located. In accordance with Art. 392 of the Tax Code of the Russian Federation: 1. The tax base for land plots that are in common shared ownership is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in the common shared ownership. The tax base for land plots in common joint ownership is determined for each of the taxpayers who own 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, 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 Gardeners, Newspaper "GARDENER" No. 21, 2010.

How to distribute the land tax for common lands among the members of the gardening partnership and are those who have benefits exempted from payment?

Preferential categories of citizens are exempted from paying land tax for their individual plot. Due to the fact that public lands are not divided between the participants of the partnership in kind and cannot be divided, and the land tax payer is not an individual user, but the partnership as a legal entity, the amount of tax on public lands must be divided between all participants partnership equally. SNT itself does not enjoy tax benefits for public land. However, one should take into account the moment that if each owner of the plot is allocated the size of his share in the land of common use, then the payment for the use of this share should logically be presented by the tax authorities to each specific owner.

First of all, it is necessary to deal with the property in the SNT, or rather, how and in what way the land was transferred to the ownership of citizens. For example, in the SNT "Pishchevik" the land was transferred to citizens - members of the SNT by Decree of the Mayor's Office of Kaliningrad No. 334 of 03/07/1995. In the same resolution, public land was transferred to the SNT. On April 15, 1998, FZ-66 “On horticultural, horticultural and dacha non-profit associations of citizens” was issued, which determines the mechanism for transferring land to the ownership of citizens in the SNT. Therefore, by Decree of the Kaliningrad Mayor's Office No. 2232 dated 07.08.2002, an important change was made to Decree No. 334. Namely, the land for common use was redistributed from the SNT (legal entity) to citizens - members of the SNT and other owners of plots within the boundaries of the SNT "Pishchevik". That. all SNT land belongs to citizens: personal plots, as well as public land in equal shares without allocation in kind. Accordingly, the owner of the plot must pay the land tax for his own plot and the tax for his share of public land after submitting to each owner a written notification from the tax authority. This procedure was confirmed by the Arbitration Court of the Moscow Region, which established that the Federal Tax Service does not have the right to levy a tax on public land from SNT, since citizens are recognized as the owners of such land (decision dated August 22, 2006 in case No. A41-K2- 20983 / 05). The court substantiated its decision by the fact that local authorities granted land plots to citizens and did not allow the transfer of land, including those intended for gardening, to legal entities. This means that SNT actually does not have land - it is exclusively engaged in organizational and administrative activities, as established by the Federal Law of April 15, 1998 No. 66-FZ. No. 03-02-07 / 1-365 (D) establishes the procedure for paying tax for public land for SNT in two versions. That is, each owner pays the tax independently, or this tax is paid by the chairman of the SNT, acting as a trusted owner (gardener), in full accordance with the decision of the general meeting of gardeners.

ON THE PROCEDURE FOR PAYING LAND TAX FOR LAND

IN GENERAL USE IN A COMMON JOINT

PROPERTY OF MEMBERS OF A HORTICULTURAL NON-PROFIT

PARTNERSHIPS (SNT), INCLUDING THROUGH A REPRESENTATIVE -

CHAIRMAN SNT

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

N 03-02-07/1-365

The Department of Tax and Customs Tariff Policy considered

letter and says the following.

The calculation and payment of land tax is carried out in the manner

established Ch. 31 of the Tax Code of the Russian Federation (hereinafter -

Code) and normative legal acts adopted in accordance with it

municipalities.

land tax recognized organizations and individuals with

land plots on the right of ownership, the right of permanent

(unlimited) use or the right of lifelong inheritable

possession.

The tax base of the land tax in relation to land plots,

jointly owned is determined for each

from the taxpayers who are the owners of this land

who are individuals, pay tax and advance payments on

tax on the basis of a tax notice sent by the tax

Therefore, the land tax for public lands,

jointly owned by members of the partnership,

payable by individuals - members of this partnership.

Power relations in establishing, imposing and levying taxes and

fees in the Russian Federation are governed by the legislation on taxes

and fees.

legislation of the Russian Federation, taxpayers or

tax agents that are organizations are required to pay taxes

produce in cash. Duty to pay tax

is considered to be executed by the taxpayer from the moment of presentation to the bank

instructions for the payment of the relevant tax, if there is sufficient

balance in the taxpayer's account.

fulfillment by the taxpayer of the obligation to pay tax

carried out with his own funds.

dated July 27, 2006 N 137-FZ) fulfillment of the obligation to pay tax in

cash form is provided only for

taxpayers - individuals.

Thus, the obligation to pay taxes (fees) of SNT should

be performed by the taxpayer at his own expense in

non-cash.

Article 5 of the Federal Law of December 2, 1990 N 395-1 “On Banks and

banking activity” provides that, as part of the

banking operations, money transfers are allowed

funds without opening bank accounts only on behalf of individuals

persons. At the same time, according to this article, the implementation of settlements for

on behalf of legal entities is carried out on their bank accounts.

In accordance with the Regulation of the Bank of Russia dated April 1, 2003 N 222-P "On

the procedure for making non-cash payments by individuals in

Russian Federation” cash in payment of tax

payments are accepted by credit institutions only from individuals

Joint Letter of the Bank of Russia and the Ministry of Taxes of Russia of November 12, 2002 N

151-T / FS-18-10 / 2 “On certain issues related to the payment

organizations of taxes and fees" stipulates that

taxpaying organizations, when paying taxes and fees, are not entitled to

deposit cash in banks to transfer them to

accounts for accounting for the income of the corresponding budgets, bypassing their banking

relations regulated by the legislation on taxes and fees, personally and

(or) through a legal or authorized representative, unless otherwise

provided by the Code. The authority of the representative must be

documented in accordance with the Code and other

federal laws.

By virtue of par. 7 p. 2 art. 23 of the Federal Law of 15.04.1998 N

66-FZ "On horticultural, horticultural and country non-profit

associations of citizens" chairman of the board of the horticultural

non-profit association acts by proxy on behalf of such

associations, including representation on behalf of

such an association in state authorities, local authorities

self-government, as well as in organizations.

In accordance with the legal position of the Constitutional Court

Russian Federation, expressed in the Definition of 22.01.2004 N 41-O,

representation in tax legal relations means making

representative of actions on behalf of and at their own expense

taxpayer - represented person. It is important that from

submitted payment documents, it could be clearly established that

the corresponding amount of tax is paid by this particular taxpayer and

with his own funds.

Deputy Director

Learn how SNTs should file their tax returns:

• SNT at the end of each tax period fills out a tax return on a common basis. After that, the declaration is transferred to the Federal Tax Service of Russia at the place of registration. If the declaration does not contain errors, then the Federal Tax Service signs it and stamps it. After that, the chairman of the SNT receives a notification that the Federal Tax Service has accepted the declaration. After that, you need to pay all taxes according to the data indicated in the declaration.
• If during the tax period the CNT does not have obligations to pay certain taxes, then the CNT must reflect this fact in the tax return.

Do they pay tax on contributions

Maybe until now the local tax authorities did not pay attention to such a “trifle”? but the board says it didn't pay, "Your land, your problems" It's not clear, in general... Hilary00 wrote: Last year our SNT was ripped off with fines and legal costs by 30 thousand.
And although the chairman was to blame for all these troubles, the money was withdrawn from the settlement account of SNT. I'm just afraid that something similar will happen here.

And I agree with IVM, everyone is to blame, because everyone is satisfied with such a system, “they don’t touch me, and that’s okay.” But, for example, the fence built is listed in the name of the treasurer. Well, she's a shopper, personally. And the money from the contributions is all stored in her passbook, personal (albeit with a power of attorney for the chairman and someone else who is not named).

Accounting in SNT All accrued taxes must be reflected in the accounting of a horticultural non-profit partnership. However, there are situations in which a professional accountant is not a member of the partnership, and therefore 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 the full sense of this concept, but only to draw up a Book of 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.

Taxation St. What are the interest rates and payment terms?

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.

Taxation of horticultural non-profit partnerships

IVM wrote: Start with the main thing: are you registered with the tax office? Is your full name legal (i.e. you reorganized into SNT from ST)? And the statute? Certificates of registration of a legal entity and registration on tax accounting in stock? Is there an extract from the Unified State Register of Legal Entities? Does it indicate the current chairman or some old one? When you figure it out, look at the documents, what do you (SNT, legal entity) have available, that is, what documents. In particular, on public lands. I will try to find out.

Attention

Now at least I know what I need to know. In the meantime, all our questions to the board are shattered into denial. The chairman is an uneducated local woman, 75 years old.

Treasurer-Moscow, in charge of everything, the board "for herself" gathered. And they all take her word for it and have never even tried to read at least some document, even the charter.
"Angela said" - that's all)) But she doesn't show any documents.

How to pay salaries in snt and how to pay taxes

A practical example of the calculation of taxes and contributions Horticultural non-profit partnership "Iskra" has been operating since January 1, 2008. Commercial activities in 2016 are not expected to be conducted.

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 #1.

Land expert

Info

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 must be clearly understood that the owner must independently pay money for various services of third-party organizations, as well as pay the partnership for the use of objects that belong to the partnership for their own purposes, 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.

Snt: a new look

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, property tax must be paid only by the owner.

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 a legal 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.

Can I register on my garden plot in SNT if I am the owner? Yes, you can register on the 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.

Rate the quality of the article.
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.
Tax on the property of individuals If there is a building (house, garden house, garage) on the territory of the garden plot with an area of ​​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.

Do they pay tax on contributions

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 SNT independently for each owner of the garden plot, but the money for the implementation of such an event goes to the SNT budget as membership fees of 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.

• Does SNT pay property tax? Yes, CNT is required to pay tax on all property it owns. It should be understood that property tax is a regional tax, so its amount is established by regional legislation. It should also be remembered that the tax cannot be higher than 2.2%.
• Land tax. Each land owner is also required to pay land tax. This tax is also regional. On average, its size is 0.1 - 0.5%, and the tax base in this case is the cadastral value of the site. In some regions, the tax may consist of two parts - some objects are subject to one tax, and other objects - to another tax.
• Tax on public land in SNT. This tax is actually a kind of land tax. The object of taxation is land that is collectively owned and not used for gardening (this can be roads, parks, playgrounds, and so on). The rules here are still the same - the tax is regional, the average tax is 0.1 - 0.5%, and so on. It should be remembered that in 2019 a law will come into force, according to which collective property can be converted into shared property. After the transfer of common land into personal ownership, it will be necessary to pay tax on this land on a general basis
• personal income tax. If SNT concludes an employment contract with someone, then after receiving the money, such a person is obliged to pay personal income tax on a general basis.
• In some cases, you will also have to pay a water tax. However, in most cases, SNTs do not pay the water tax, since the use of water to irrigate vegetable gardens and garden plots is not taxed.

A garden non-profit partnership (SNT) is a special non-profit association that can be created by citizens of the Russian Federation on a voluntary basis so that members of this organization can together solve certain economic problems in gardening. It should be understood that in fact any SNT is a legal entity that is obliged to pay taxes on a general basis, and membership fees of SNT participants are usually used to pay these taxes. But what taxes does SNT pay in 2019? Any gardening non-profit partnership is required to pay 4 types of taxes:

Taxes in snt from year

They include: baths, sheds, sheds, greenhouses, gazebos, etc. Take ownership of an object capital construction is possible only if the type of permitted use complies with SNT. Accounting in SNT All accrued taxes must be reflected in the accounting of a horticultural non-profit partnership.

1. The new law on SNT, for which all partnerships, cooperatives and other existing ones begin to actively prepare from 2019 Last year gardeners' form of organization is alarming to some observers.
2. Payment of land tax for common land (roads, etc.) will be divided in proportion to the participant's share in the partnership.

Changes in the simplified tax system in 2019

While the tax rate under the simplified tax system will not be adjusted. This means that taxpayers on the simplified tax system (income) will pay tax at a rate of 6%, and on the simplified tax system (income minus expenses) - at a rate of 15%. It should also be remembered that in the regions these rates can be reduced, respectively, to 1 and up to 5 percent.

The year 2019 is approaching and some changes are being made to the tax legislation. The main ones for the simplistic people are: an increase in the amount of insurance premiums, the mandatory use of an online cash register, simplification or complete release from reporting. In the article, we will consider what changes await us under the simplified tax system in 2019.

We draw up the income and expenditure estimate of SNT for 2018-2019

Let's reveal a terrible secret. According to the same principle, estimates had to be drawn up until 2019. 217-FZ does not say a word about contributions to funds and the obligation to pay taxes. SNT and now must fully take into account the funds received by the cashier of the partnership, timely and correctly reflect their movement in accounting, pay taxes and contributions, submit reports that correspond to financial and economic reality

An electrician's salary is paid under an employment contract if the electrician's rate appears in the staff list, the electrician obeys the internal labor regulations of the SNT and receives wages, regardless of whether there were breakdowns, work, etc. If an electrician is an individual and receives a one-time fee for specific work performed, you need to draw up a GPC (civil law) agreement.

Cancellation of simplification from January 1, 2019

Based on the results of their activities, individual entrepreneurs and organizations are required to report to the tax office. For a certain circle of entrepreneurs, the good news will be the abolition of reporting under the simplified taxation system, which is expected from 2019, since reporting involves additional costs for an accountant, since not everyone has the time and knowledge to independently prepare and submit reports.

One of the areas of such support should be exemption from reporting and the routine associated with it, that is, it is necessary to create conditions for the payment of taxes to become a simple operation that will take place automatically. According to the President, it is the use of digital technologies that is the main way to "increase transparency and whitewash the economy."

SNT in 2019

The act will not only regulate the issues of joint use of dachas - the new norm will transfer summer cottages to the category of garden plots, contributions will be accepted only by bank transfer, and the right to erect capital buildings in gardening associations will be abolished. A number of other innovations are also planned. In general, despite the fact that the legislative norm will enter into force only on 01/01/2019, you should carefully read it today.

SNT in 2019: charter, new law

Federal Law No. 217 of July 29, 2017 “On the Conduct of Gardening and Horticulture by Citizens for Their Own Needs and on Amendments to Certain Legislative Acts of the Russian Federation” states that for non-profit partnerships, activities are allowed in one of 2 organizational forms:

Let's move on to the practical plane and discuss what consequences await former summer residents and participants in cooperatives after the entry into force of the new law. Some of the innovations in this piece of legislation could make life much more difficult (or better) for most gardeners! So:

Insurance premium rates in 2019 in a convenient table

• mandatory pension insurance contributions - at a rate of 22% from payments not exceeding the marginal base of 1,150,000 rubles. In excess of such a base, a tariff of 10% is applied. Insurance premiums are transferred in one payment order without distribution of contributions to finance the insurance and funded part of the labor pension. At the same time, the BCC indicates the one that is provided for payments credited for the payment of the insurance part of the labor pension.
• mandatory social insurance contributions - at a rate of 2.9% from payments not exceeding the maximum base of 865,000 rubles. In excess of the excess, contributions are not paid;
• mandatory health insurance contributions - at a rate of 5.1%, regardless of the amount of income. That is, contributions are accrued from all payments. The limiting base is not established here.

Contributions are also paid to the FSS for injuries - for compulsory social insurance against industrial accidents and occupational diseases (Federal Law No. 125-FZ of July 24, 1998, hereinafter - Law No. 125-FZ). In this article, we will only talk about contributions accrued in accordance with the Tax Code. And on contributions under Law No. 125-FZ, you will find information in a separate material of the legal encyclopedia.

Reporting deadlines in 2019: table

So, the deadlines for reporting in 2019 have not changed, and the penalties for not reporting have remained at the same level. By general rules“Lateness” in filing a declaration or “Calculation of insurance premiums” may result in a fine - 5% of the amount of tax reflected for payment, but not transferred, for each month of “delay”, incl. incomplete (Article 119 of the Tax Code of the Russian Federation). The maximum penalty for non-compliance with the deadlines for submitting reports is 30% of the amount of unpaid tax on the declaration, the minimum is 1000 rubles. (for example, if a null declaration is not submitted).

Compound financial statements for different enterprises is different: micro and small enterprises are limited to compiling simplified reports, the rest of the companies submit full accounting reports, but the reporting deadlines in 2019 remain the same for all - 3 months after the reporting year. Due to the coincidence of the last day of the deadline with the weekend, the accounting records must be submitted to the Federal Tax Service and the Federal State Statistics Service no later than 04/01/2019.

Taxes from January 1, 2019

• Land plots purchased for churches and temples;
• Land plots under prisons and penal colonies;
• Charities and public organizations, nursing homes, and care services for the disabled;
• Land plots that are rented out for artistic activities;
• Organizations whose activities are aimed at improving roads, highways.

Today, the vehicle tax rate varies depending on the engine power of the vehicle: the weaker the engine, the lower the tax rate. For example, cars, whose engines are 100 liters or less pay 12 rubles to the treasury, but cars with an engine capacity of 250 liters pay a fixed amount of 150 rubles.

What taxes does snt pay on a simplified system in 2019

For lands owned by the community, the rates are set by the administrative apparatus. According to ch. 30 of the Tax Code of the Russian Federation, allotments that are part of a dacha community or SNT are taxed on land in the same way as other types of property. The peculiarity of the taxation of such allotments is that the payments are made by the garden or dacha community at the expense of earmarked contributions from the members of the association.

However, there are situations in which a professional accountant is not a member of the partnership, and therefore accounting becomes problematic for SNT. According to the tax legislation, SNTs have the right to use the simplified taxation system,

Reporting for SNT on the simplified tax system in 2018: deadlines, table, upcoming changes

If your NPO leads entrepreneurial activity and received substantial income from the business, then, in addition to the marked forms, you will also have to submit a report on financial results. Simplified Declaration. Fill out the declaration in the form approved by the order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected]

In 2019, a new law on SNT comes into force, and in 2018, gardeners need to prepare for both the pros and cons of the new legislation that will regulate the activities of their partnership. Opinions on the new law differ, and while some say that thanks to the new law, the activities of the SNT will be brought full order, others clutch their heads and predict the desolation of partnerships when people simply abandon their plots. Until the law comes into force, it is not entirely clear what to expect from it.

With the onset of the summer period, citizens open holiday season. The urgency of the problems that affect the topic of taxation is increasing among the owners of suburban areas, which are in the SNT.

Goals of the SNT:

dispose of collective property;

provide comfortable conditions finding citizens who came to relax in the garden;

solve economic, organizational, economic issues;

protect the interests of gardeners.

Important: SNT is created by summer residents of their own free will. You don't have to be a member of this community.

To achieve the goal, it is necessary to create a partnership at the general meeting of participants:

approve the charter;

choose a management and an auditor who will control financial and economic activities.

Having created an association, you need to go to the tax office to register. Now SNT becomes a taxpayer.

What will be taxed in a garden partnership?

For partnership:

territories occupied by roads, communal and public facilities, places for children to play and sports;

land purchased with the funds of a special fund;

real estate objects managed by the partnership;

salary of the chairman and employees of the organization;

fixed assets (upon sale/purchase).

For site owners:

lands for general use in personal shared ownership (since January 1, 2019, the Law “On the conduct of gardening and horticulture by citizens” dated July 29, 2017 No 217-ФЗ is in force);

land allotments, data on which is in the USRN;

buildings on the site.

Types of taxes and contributions

1. Land tax

The tax on public land plots is paid by the non-profit association itself. And the funds spent on payment are charged from the participants of the partnership in proportion to the shares.

The tax base- cadastral value of the land

Interest rate– for the region it is introduced independently, but not higher than 0.3%

Calculation- no more than 0.3% of the cadastral value of the site

2. Property tax

For partnership

Own real estate and those on the balance sheet of the organization are also taxed.

The tax base- residual (cadastral) value of the building

Interest rate– for the region it is entered personally, but not higher than 2.2%

Calculation– no more than 2.2% of the residual value of the object

For site owners

Payments to the Federal Tax Service (FTS) should be made for real estate:

who are registered in the USRN;

about which the Bureau of Technical Inventory (BTI) transferred information about buildings to the database of the tax service.

The exception is sheds, greenhouses, toilets, as they are not capital construction projects.

The tax base- cadastral value of the building

Interest rate– for the region individual

Calculation- the interest rate is multiplied by the cadastral value of the object

If a bathhouse, garage or house has an area of ​​up to 50 sq.m., no tax will be charged on them.

water tax

The tax is paid when licensed water bodies are used. Water used for the needs of the owners of the garden is not included in the taxation, for example, watering vegetables and fruit trees.

VAT (Value Added Tax)

VAT will be charged if:

SNT acquires property with targeted funding;

sells fixed assets that were listed in the authorized capital.

VAT is 0%, 10% or 20% on the sale of goods

personal income tax (personal income tax)

The partnership concludes an employment contract, the employee pays personal income tax from the money received.

Personal income tax is equal to 13% of the employee's salary.

Payroll contributions

The head of the board and employees of the SNT are required to make contributions to Pension Fund Russia (PFR) - 22%, the Compulsory Medical Insurance Fund (OMS) - 5.1%, the Social Insurance Fund (FSS) - 2.9% of their wages.

Submission of declarations

CNT is required to submit a return for each tax period.

Procedure for the taxpayer:

Applies to the federal tax service at the place of registration of the partnership.

Fills out the declaration in accordance with the data on taxes.

An employee of the Federal Tax Service checks the correctness of filling out the documents and the accuracy of the data.

With a positive decision, the specialist signs, seals and sends a notification to the taxpayer.

Having received a response from the tax authorities, the chairman pays taxes according to the declaration.

It should be noted: if the partnership did not have debts during the tax period, these data should also be indicated in the declaration.

Penalties will apply if taxes are not paid.

Contributions of members of the partnership

Contributions are of two types.

Membership fee. At the collective meeting, the amount and frequency of the contribution is approved. These funds will serve as payment for:

public utilities,

performance of the work of employees and the chairman,

obligations to the Federal Tax Service related to the activities of the partnership

Target contributions. At the general meeting, the need for one-time contributions for specific purposes is established.

A horticultural non-profit partnership (SNT) is a form of organization created by the citizens themselves to manage horticulture.

The tax is levied on land plots, buildings, wages of SNT employees, as well as the sale of partnership property.

Types of taxes for SNT: land, property, water, personal income tax, VAT, as well as contributions to funds from wages.

You need to pay only for capital buildings.

garden house, garage, bath area up to 50 sq.m. are not subject to property tax.

To pay tax payments, funds are taken from membership dues.

CNTs are required to report to the tax service at the place of registration after the expiration of the tax period by means of a declaration, regardless of the existence of obligations.

Penalties are charged for non-payment of tax payments.

Owners of garden plots can use the right to a tax exemption, for example, disabled people, participants in the Second World War and other categories of citizens.

Date of publication of the material: June 2019.

You may also be interested in:

IVM wrote: Start with the main thing: are you registered with the tax office? Your full name complies with the law (i.e.

you reorganized into SNT from ST)? And the statute? Do you have certificates of registration of a legal entity and tax registration? Is there an extract from the Unified State Register of Legal Entities? Does it indicate the current chairman or some old one? When you figure it out, look at the documents, what do you (SNT, legal entity) have available, that is, what documents. In particular, on public lands. I will try to find out. Now at least I know what I need to know. In the meantime, all our questions to the board are shattered into denial. The chairman is an uneducated local woman, 75 years old. Treasurer-Moscow, in charge of everything, the board "for herself" gathered. And they all take her word for it and have never even tried to read at least some document, even the charter. "Angela said" - that's all)) But she doesn't show any documents.

Attention

According to Art. 20 of the Water Code of Russia, a certain fee is charged for the use of water intake from river basins or reservoirs for irrigation of summer cottages.

Such a duty is paid by the summer resident himself, if he is the owner of the land, or by the partnership, if it is the actual owner of the entire territory of the community.

How is the watering fee calculated? This value is determined by the municipality on the basis of RF GD No. 876 of December 30, 2006.

taking into account the correction factor, which is different for the subjects of the Federation.

Accounting in SNT All accrued taxes must be reflected in the accounting of a horticultural non-profit partnership.

However, there are situations in which a professional accountant is not a member of the partnership, and therefore 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 the full sense of this concept, but only to draw up a Book of Income and Expenses.

If the general taxation system is used, tax returns must be submitted to the tax authorities, according to which the employees of the regulatory services can verify the correctness of the calculation of advance payments.

Taxation of horticultural non-profit partnerships

The rate of fees per year may not exceed 3% of the 12 minimum monthly wages established by the Law for individual and 3% of the annual wage fund, calculated on the basis of the minimum monthly wage established by law, for a legal entity. meetings and gatherings of residents.

At the same time, the legislative authorities of the constituent entities of the Russian Federation and local governments are empowered to provide benefits to certain categories of payers, incl.

and horticultural associations, subject to local taxes.

Land expert

Maybe until now the local tax authorities did not pay attention to such a “trifle”? but the board says it didn't pay, "Your land, your problems" It's not clear, in general...

Hilary00 wrote: Last year, our SNT was ripped off with fines and legal costs for 30 thousand.

And although the chairman was to blame for all these troubles, the money was withdrawn from the settlement account of SNT.

I'm just afraid that something similar will happen here.

And I agree with IVM, everyone is to blame, because everyone is satisfied with such a system, “they don’t touch me, and that’s okay.” But, for example, the fence built is listed in the name of the treasurer.

Well, she's a shopper, personally. And the money from the contributions is all stored in her passbook, personal (albeit with a power of attorney for the chairman and someone else who is not named).

How to pay salaries in snt and how to pay taxes

Learn how SNTs should file their tax returns:

• SNT at the end of each tax period fills out a tax return on a common basis. After that, the declaration is submitted to the Federal Tax Service of Russia at the place of registration. If the declaration does not contain errors, then the Federal Tax Service signs it and stamps it. After that, the chairman of the SNT receives a notification that the Federal Tax Service has accepted the declaration. After that, all taxes must be paid according to the data which are stated in the declaration.
• If during the tax period the CNT does not have obligations to pay certain taxes, then the CNT must reflect this fact in the tax return.

Snt: a new look

Reasons why SNTs cannot be converted to a taxation system for agricultural producers.
More about the taxation system for agricultural producers... 9.

Penalties and penalties Liability 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.

Imposition of 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. About fines and penalties for taxes in SNT more ... 10.

Form of payment of taxes Payment of taxes through bank accounts.

Taxes snt

Joint property plots (stops, country roads and lanes) in this case are also subject to taxation.

Owners of summer cottages, under any form of ownership, are required to pay the following types of duties:

1. Property tax.
2. Tax on garden and country lands.
3. Personal income tax.

Property duty is a tax of a regional (for organizations) and local (for individuals) character.

The object of taxation is the property of a company or a citizen. If the object in question is under the jurisdiction of a horticultural partnership, the duty rate cannot exceed 2.2%. If the owner of the property is an individual, the tax rate is set by regional regulations.

Dear visitors of the project "Land Expert"! For advice, contact qualified practicing lawyers on land issues:

• For Moscow and Moscow Region: +7 499 350 80 66
• For St. Petersburg and Leningrad Region: +7 812 309 43 30
• All Russia: +7 800 350 14 83

Applications and calls are accepted around the clock and seven days a week. Thank you for visiting our resource "Land Expert".

The tax on the property of a garden and dacha association, which is in common joint ownership, is paid by its owners in proportion to the ownership of shares.

That is, individuals are jointly and severally liable to pay the amount of such a fee.

Personal income tax is calculated depending on the total profit of the owner suburban area or non-profit organization.

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 must be clearly understood that the owner must independently pay money for various services of third-party organizations, as well as pay the partnership for the use of objects that belong to the partnership for their own purposes, 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.

Source: http://kvirinal.ru/platyat-li-snt-nalog-s-vznosov/

Taxation – SNT Aksaets

Land tax: today and tomorrow

Many Russians keep a close eye on changes in tax legislation just because they have their own “allotments”.

Indeed, even a small plot owned by someone on the right of ownership, the right of permanent, that is, perpetual, use, or the right of lifetime inheritable possession, obliges an individual or legal entity to pay land tax. And this procedure requires strict adherence.

Land tax status

Therefore, many, in order not to "anger" the tax authorities, are in a hurry to do everything as required by law.

In this sense, only those who own land plots on the basis of gratuitous fixed-term use or are transferred under a lease agreement are less worried than others, since they are not subject to land tax. In this case, we are talking not only about individuals, but also organizations.

Land tax refers to local taxes. The authorities of each subject of the federation establish not only the amount, but also the procedure, payment deadlines and tax benefits. Thus, local authorities also set tax rates.

The tax code is such that it provides for an upper limit on the payment of tax. And how much exactly you need to pay, each of us as an individual can calculate himself.

To do this, you only need to know what is the cadastral value of the land, that is, the tax base for the calendar year.

The tax authorities know it as well as you, because the State Land Cadastre provides them with all the necessary information.

How much to pay for your land

As for the tax base, it was previously defined as the cadastral value as of January 1 of the year that is the tax period. However, from January 1, 2010 federal law dated November 28, 2009

283-FZ paragraph 1 of article 391 of the Tax Code of the Russian Federation was supplemented with a new provision.

Now the tax base for a land plot formed during the tax period is determined as its cadastral value as of the date the land plot was registered with the cadastre.

We emphasize that this amendment applies only to individuals.

And taxpayers from among organizations determine the tax base all the same independently and on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership or the right of permanent (perpetual) use.

The amount of land tax is calculated when the tax period expires. In this case, it is the percentage of the tax base that corresponds to the tax rate. Organizations calculate the amount of tax and advance payments on their own.

Also, individual entrepreneurs independently calculate the amount of tax and advance payments, but only in relation to land plots that are used for entrepreneurial activities.

If the taxpayers are individuals, then the amount of land tax and advance payments on it is already calculated by the tax authorities.

Features of payment of land tax by individuals

Clause 15 of Article 396 of the Tax Code of the Russian Federation indicates that individuals pay land tax at an increased rate if land plots are intended for housing construction.

Within three years - double the amount.

And for the period of construction, which exceeds this period, - in a fourfold amount up to the state registration of rights to the built-in real estate object.

However, this rule does not apply to plots acquired for individual housing construction (in most cases, citizens acquire land for this very purpose).

To the great joy of individuals who are engaged in individual housing construction, we inform you that from January 1, 2010, increasing coefficients are not applied to them.

It makes sense to talk about what changes have occurred for individuals in terms of the procedure and terms for paying taxes and advance payments on land tax.

The previous wording of Article 397 of the Tax Code of the Russian Federation does not provide for a specific statute of limitations for collecting debts on land tax for individuals. Arbitrage practice is reduced to the fact that this period is equal to three years.

Now there is a limitation on debt collection if it arose at least three years ago.

If the tax base is calculated by the inspectorate, then the obligation to pay this tax arises no earlier than the date of receipt of such notification.

Now the inspectorate has the right to send notifications to the taxpayer, and individuals are required to pay land tax, only for three tax periods that precede the calendar year of its (notification) direction.

The changes that are already in effect are by no means the last ones. The matter is that legislators prepare the next innovations.

The long-term plans include the introduction of a real estate tax, which will replace the land tax and the tax on the property of an individual.

If today we calculate the land tax taking into account the cadastral value of the site, and the tax on the property of an individual - taking into account the cost of the BTI, then the real estate tax will be directly dependent on the market value of real estate.

Source: http://aksaez.ru/poleznye-stati-dlya-sadovoda/nalogooblozhenie.html

Features of taxation of a country house

For many owners, the need to pay tax on country house under the new rules came as a surprise. Changes in tax legislation have led to the fact that the amount of tax has increased several times. It is important to know what innovations are being used, who can count on benefits.

Taxes per cottage

Every owner of real estate in Russia is obliged to pay taxes, and the owners country houses were no exception.

Some owners have difficulties due to the fact that the last few years there have been changes in the field of taxation.

First of all, they are related to the fact that the payment is calculated on the basis of the cadastral value, and not the inventory value.

Payment of property tax has the following features:

1. it is necessary to pay only after notification from the tax authorities;
2. if the payer has not received a notification, he is obliged to personally contact the tax office;
3. tax on a house or other property is paid if the ownership is registered according to the rules.

Owner country house must pay taxes on the house itself and the land.

Land

Country plots are subject to land tax. There are no changes to the calculation rules. Land tax is determined and paid as follows:

1. The fee is paid after the registration of ownership.
2. Calculations are made on the basis of the cadastral value of the land, as before.
3. Tax rates in different regions countries differ, but do not exceed the maximum level of 0.3%.
4. A number of citizens have benefits.

In addition to land tax, the owner must pay for non-residential buildings.

For property

Until 2015, the tax on private houses was calculated taking into account the inventory value, which was calculated by the BTI. Thanks to innovations, all residential and non-residential real estate is paid on the basis of the cadastral value, like country houses.

The bill is designed for a long period, so the changes will be introduced gradually until 2020. The inventory value is much lower than the cadastral value, so the amount of property tax has increased.

The tax rate varies from 0.1% to 2-3% and depends on a large number factors. The first is the value of the property. The higher it is, the higher the interest rate. In addition, local authorities have the right to determine the rate for the region.

Cadastral value country house is determined taking into account the following factors:

• location (district of the settlement);
• infrastructure;
• cost per square meter of housing in the region.

There is such a thing as a tax deduction. This quantity square meters which are not taken into account when calculating the tax. For country houses, the standard deduction is 50 sq. m. If the garden house in SNT is less than the specified deduction, then it covers the cost of paying the tax.

Benefits for pensioners

As for the ordinary land tax, there are no federal exemptions for them.

All funds go to the budget of the region or locality that owns the site, and it is the local authorities who set the tax rate.

At the federal level, only the minimum and maximum limits of the rate are determined, which cannot be exceeded.

The procedure for paying tax is determined by the regional authorities. In some regions, pensioners are exempted from paying.

In order to find out if there are benefits in a particular locality, you must contact the local tax office.

If possible, you must submit an application and documents. Benefits are not automatically granted.

For example, in Moscow there are no such reliefs for pensioners, but in the Moscow region they can count on exemption from payment. In Odintsovo, working pensioners do not pay, etc.

If a resident of St. Petersburg has a plot with a total area of ​​​​less than 25 acres in a non-profit partnership, then the tax is not calculated.

In other regions, pensioners receive a 50% discount when paying land tax.

Important! A pensioner who has the status of a disabled person, veteran or Hero of the USSR can count on federal benefits.

The garden house tax for retirees also comes with benefits.

In order to take advantage of this benefit, a citizen must notify the tax office of his status.

The following documents will be required:

• civil passport of the payer;
• pension certificate;
• legal documents for real estate.

If a pensioner does not use benefits and does not pay tax, interest will be charged.

Sale

Can sales income be taxed? Yes, the tax legislation contains such a provision. A certain rate has been established for citizens of the Russian Federation - 13%. Foreigners selling property pay 30%. The owner may be exempt from payment.

Previously, sellers of real estate did not pay personal income tax if they owned it for more than 3 years. Since 2018, this period has been extended to 5 years.

Income tax is paid independently, as the tax authorities do not send notifications. If the payer delays the payment, he will have to pay fines.

According to general rules, at least 5% of the debt amount is charged monthly.

It is assumed that sometimes the owner can sell the property after 3 years and not pay personal income tax:

1. if the property was received by the payer by inheritance or gift agreement;
2. the ownership right is formalized as a result of privatization;
3. the property was obtained on the basis of a rental agreement (lifetime maintenance of the owner).

Such a sale is tax-free until further changes are made.

Additional deductions

The legislation establishes a deduction that is used when selling or buying houses.

1. If the seller purchased an equivalent property for the money received. For example, having sold a house located on the territory of one horticulture, he bought the same cottage on the territory of another SNT.
2. A tax deduction can be obtained if the transaction amount does not exceed 1 million rubles.
3. Buyers can also receive a deduction if they purchase a plot with a residential building in the amount of no more than 2 million rubles.

Detailed information about deductions can be obtained by contacting the tax office.

The tax on an ordinary country house is calculated on the basis of the cadastral value. Previously, only the land tax was determined in this way.

But since the cadastral value is equal to the market value, it is not surprising why the tax amount has increased.

You do not need to pay for a country house only when its area is less than 50 square meters. m. Pensioners are exempted from payment.