Gardeners' fees: membership, targeted, tax exemption

The size and nature of contributions to the development of the partnership is a relevant topic for discussion, because gardeners and vegetable gardeners want to have a clear idea of ​​the amount and for what needs they should contribute their own funds.

What are membership and target fees in SNT

There are two types of contributions for SNT members regulated by law: membership and targeted. The scope of their application is clearly described in Law No. 217-FZ. Other fees (including entrance fees) are not provided for by law.

Membership fee

The assignment of membership fees is mainly related to the maintenance of common property of SNT members and the payment of taxes.

They cannot be spent on anything other than:

• payments for common property (under a lease agreement);
• improvement of common areas;
• settlements with public utilities (electricity, water, gas, sewerage, garbage removal, snow removal) working with SNT on a contractual basis;
• settlement with the security agency;
• protection of SNT facilities from fire;
• salaries to persons performing work on the improvement of SNT on a contractual basis;
• payment of taxes and fees legally assigned to SNT;
• holding general meetings of SNT members and implementing the resolutions adopted at them;
• conducting audits of the partnership's activities.

The list of membership fees is closed, that is, the SNT board has no right to make any changes or additions to it.

Targeted contributions

Unlike membership, they are one-time in nature. The need for such a contribution is determined by the decision of the general meeting of SNT members. What this money is paid for is also regulated by the law in question.

Targeted contributions cannot be used for anything other than:

• preparation of documents required to provide the partnership with a site - municipal or state property - or for its planning;
• payment for cadastral work in order to enter information about the partnership’s plots into the Unified State Register of Real Estate;
• purchasing property necessary for the operation of SNT (for example, stationery, office equipment);
• taking measures (for example, improvement), the need for which was determined by the decision of the general meeting of SNT members.

How to pay membership fees

First of all, it is necessary to understand that any SNT is a legal entity . In light of the issue under consideration regarding contributions, this will mean that only one principle for collecting them is possible: each member of the SNT transfers the contribution to the organization’s current account.

Contributions made by transferring cash to the SNT board or transferred to the personal card of a board member are a serious legal violation. The transfer of contributions eliminates possible abuse of position by board members and, as a consequence, leakage of funds.

By their nature, membership fees are periodic payments . The collection procedure is documented in the SNT charter, and the amount of contributions according to the law is based on the financial and economic justification and the organization’s income and expenditure estimates. In other words, the size of membership fees can be predicted and calculated in advance.

Consequently, the size and timing of payment of membership fees for any member of the SNT should not be a surprise, and these payments should not go into someone’s pocket, but into a completely official bank account. If a gardener suspects that the amount of membership fees was spent unlawfully, he has the right to demand a report on the use of these funds by the partnership.

In addition, the board is required to report its expenses to the audit commission . Therefore, ideally, the answer to the question of what membership fees are spent on should be easily obtained by SNT members and be clear and transparent.

Unlike membership fees, targeted contributions are one-time, since they are collected as needed and have a specific purpose related to solving various kinds of private issues. These contributions also have a completely official status: their collection from members of the partnership is legally established, and they, like periodic contributions, go to the company’s current account.

It is significant that contributions received into the partnership account are clearly divided into two indicated categories. Money accepted by SNT as membership fees cannot be spent as targeted funds, and vice versa.

What happens if you don't pay membership fees?

Each member of the gardening association is required to pay membership fees . Nevertheless, in practice, in almost any SNT there are several defaulters, on whom the board must somehow influence in order to receive from them the money that is missing for the needs of the partnership.

Responsibility for non-payment of contributions falls, of course, on the SNT member, no matter what reasons he puts forward for refusal to pay.

Even if he does not work on a plot belonging to a gardening partnership, or is an individual gardener whose plot is located on the territory of SNT, he is required by law to contribute money to the development of the partnership.

In relation to the debtor, the SNT board can take a number of measures, including going to court. The board of the partnership may appeal to the courts if there is a debt that has arisen within two months (or more) from the beginning of the due date for payment of the contribution. In turn, the debtor can challenge the accrued amount of debt in court.

However, going to court and considering an application is not a quick matter, so the SNT board can try to resolve the issue of the resulting debt on its own by:

• a written warning about the formation of a debt and the possibility of collecting it in court;
• accrual of penalties on the amount of debt;
• exclusion from the gardening partnership.

A warning is a free-form letter from the SNT board, which contains a requirement to repay the existing debt on membership fees and a notification of the opportunity to sue or expel the defaulter from the SNT membership. It is better to heed the warning, since a possible recourse to court will require a lot of time and money for both sides of the claim.

The SNT board has the right to charge a penalty on the resulting debt. The amount of the fine is not regulated by the law in question, which simply states the right of the board to use this measure. However, in matters of calculating penalties, you can be guided by the Civil Code of the Russian Federation (Articles 330-331).

It, in particular, notes that the creditor (in this case SNT) has the right to demand payment of a legal penalty, even if it is not specified in the agreement between the parties, and that the debtor can challenge the amount of the accrued penalty in court.

The debtor can challenge the decision of the general meeting to exclude him from the SNT in court, but in practice it is much easier to pay off the debt than to waste time on court hearings.

Certain questions regarding the payment of membership dues

The new law came into force relatively recently, and SNT members often have private questions related to the payment of membership fees and the formation of debt on them. Despite the fact that each situation is individual, there are several clearly typical issues that members of the partnership encounter most often. Therefore, they should be disclosed separately.

How to pay membership fees to SNT: from a hundred square meters or from a plot

Strictly speaking, according to the legislation of the Russian Federation, only land tax is paid per hundred square meters . Varying the amount of membership fees for each SNT member depending on the number of acres is generally unlawful. For example, the partnership should carry out work to maintain the power line used by SNT members.

To do this, the volume and cost of work is determined, and the total amount of expenses reflected in the economic justification and estimate is approved at the general meeting. Obviously, the amount for these needs should be charged based on the number of plots, not acres.

Nevertheless, the law contains separately specified cases when the amount of the membership fee is subject to adjustment (about this, clause 7 of article 14 of the law) . For example, the plot is in shared ownership. It is logical that each owner of the plot pays part of the total contribution based on the size of the share.

Also, the board can adjust the contribution amount depending on the volume of use of common property by an individual SNT member or on the number of real estate objects on the site.

It must be admitted that the wording of this article is not very clear, but at the same time it follows from it that the cases described are rather an exception to the general rule. In general, the answer to the question of how the membership fee is formed is not related to the number of acres on the dacha plot.

Is it possible not to pay membership fees if the land is owned?

And many of them sincerely believe that this issue should be resolved in their favor: since they do not have membership in SNT, by what right can they be required to pay membership fees?

In fact, the answer to the question is not as obvious as it might seem. The fact is that membership fees, as follows from the provisions of the law, go towards the creation and development of infrastructure, which is used by all gardeners whose plots are located on the territory of SNT .

Snow removal, road improvement, work of public utilities - all this is directly related not only to the members of the partnership, but also to gardeners who run individual farms and are owners of plots. Therefore, payments for infrastructure maintenance are equally fair for them as for SNT members.

In practice, the land may be empty: for example, the owner of the site or a member of the SNT is currently not gardening, and does not come to the site at all. However, this fact does not eliminate the need to pay a membership fee.

The chairman of SNT turned off the electricity for non-payment of membership fees: is this legal?

The law provides for only the described measures of influence on the debtor: warning, penalty, collection of debt through the courts, exclusion from the SNT.

It must be admitted that cutting off electricity for debts would be a quick, cheap and effective measure to collect debts, but from the point of view of legislation it has no basis. The above does not cancel the gardener’s obligation to pay membership fees, which does not prevent systematic defaulters from remembering more often.

So, the system of contributions in a gardening non-profit partnership is aimed at its development and improvement . The law prevents the misuse of funds and allows SNT members to have information about their use. Therefore, the gardener should approach the issue of paying membership fees calmly and with knowledge of his rights and responsibilities.

Gardeners' fees: membership, targeted, tax exemption

At the beginning of 2019, Law No. 217-FZ of July 29, 2017 came into force, introducing innovations for owners of summer cottages. According to the legislative act, only two forms of associations remain: horticultural and gardening partnerships.

Gardeners’ contributions from January 2019 must be only membership or targeted. Entry fees were abolished by legislation.

The document strictly limits the purposes for which funds received from members of the partnership can be spent.

Target and membership fees: main differences

All members of a gardening non-profit partnership are required to pay fees. The procedure for transferring funds, their amount and payment terms are stipulated in the local acts (Charter) of SNT.

Speaking about what fees gardeners pay, it should also be noted that they are targeted. The procedure for collecting them, the size and frequency are determined at the general meeting of members of the partnership.

The main difference between the two types of contributions is what expenses they are intended for. Law No. 217-FZ strictly stipulates the purposes for which funds can be spent.

Membership fees are allowed to be used for the following expense items:

• maintenance of common property;
• payment for electricity, gas, water supply and other utility bills;
• protection of SNT territories;
• payment of salaries to the chairman, accountant and other specialists;
• training employees in labor safety;
• payment of taxes and fees related to the activities of the partnership.

Membership fees from gardeners can be spent on landscaping areas that are in common use. The funds are spent on conducting an audit of the company's activities.

Targeted contributions are spent on the following:

• creation or purchase of public property that is necessary for
• partnership work;
• preparation and execution of documents;
• payment for cadastral works, etc.

Targeted contributions can be directed to the implementation of activities necessary for the activities of the partnership, if this is decided at the general meeting.

The difference is that membership payments are mandatory.

Targeted contributions are one-time contributions (although they can be paid in installments) aimed at specific purposes. The latter may be abandoned by one of the members of the partnership, and he will not be able to use the property that was acquired with them.

Failure to pay membership fees on time may result in a penalty. In accordance with legislative acts, payment may be recovered in court.

If the debt is more than 2 months, exclusion from the gardening partnership is possible.

Tax exemption for gardeners

Individual gardener contributions, according to the new law, are exempt from taxation. At the same time, previously he was not required to pay fees.

Starting from 2019, a gardener running an individual farm will not be able to evade contributions spent on the maintenance of common property.

But the money received at the cash desk will not be taxed.

The introduction of contributions for individual gardeners is due to the fact that they use the infrastructure on an equal basis with members of the partnership.

If they have concluded an agreement on the right of access to certain objects, then it will expire on December 31, 2019. From the beginning of the year, the execution of new agreements is not allowed.

In addition, legislators are considering a new project that provides for a large number of concessions for owners or tenants of summer cottages.

Thus, it is planned to exempt them from property tax if the garden house has an area of ​​less than 50 square meters. meters.

Contributions through TSN

Since January 2019, all contributions are paid to the TSN account. This applies to both membership and target payments. Cash payment is not allowed.

This measure was introduced in order to prevent abuse of official powers by the heads of the partnership.

All expenses have become much more transparent, since a bank statement regarding all payments made can be provided if necessary.

In this case, the term of the board can be determined at a general meeting by TSN members.

Since 2019, all types of activities have been abolished, except for gardening and vegetable farming partnerships. These models of land ownership differ in the right to construct real estate.

On a garden plot, only the construction of buildings for technical needs is allowed: sheds, greenhouses, etc. In a garden community, you can build a house for seasonal living.

But in accordance with the new legislative act, the property can be transferred to the category of residential premises.

In this case, it will be possible not only to live in it all year round, but also to register. The procedure for registering a real estate property is approved in Law No. 217-FZ.

To use wells from 2019, you must obtain a license. In this case, the document can be obtained in a simplified manner. Unlicensed wells are allowed to be used until the beginning of 2020.

Thus, when joining a gardening or horticultural partnership, you do not need to pay anything. Membership and target fees are provided for community members.

They must be paid only by bank transfer to the organization's bank account. Membership fees are mandatory payments. If there is debt on them, exclusion from the partnership is allowed.

Tax benefits for pensioners: property tax, car tax, land tax.

Conclusion

The amount and method of payment of target contributions is determined by the general meeting. These funds can only be used for certain purposes, including the acquisition or creation of property intended for public use.

Target contributions, as well as membership fees, must be transferred by non-cash method to the account of the partnership. This allows SNT members to track the expenditure of funds by authorized management bodies.

“Not quite fair” - why the Union of Gardeners is not happy with tax breaks for summer residents

The heads of gardening partnerships have lost their last lever of influence over “individual” gardeners

Today in Russia tax incentives have begun to apply to summer residents who are not members of gardening partnerships. Amendments to the Tax Code exempted their contributions from paying income tax (dacha residents who were members of SNT received this right at the beginning of the year).

In Tatarstan, this tax has not yet been levied, but they were going to impose it on “individual farmers” who do not strive to join the association of gardeners, although they use the common benefits of the SNT.

Federal Law 217, which came into force at the beginning of this year, “On Gardening and Vegetable Farming by Citizens,” equalized individual summer residents with members of partnerships in both rights and responsibilities.

In particular, “individual owners”, according to the law, are obliged, on an equal basis with everyone else, to pay fees for the acquisition, creation, maintenance of public property, current and major repairs of capital construction projects.

At the same time, the Tax Code prescribed that only membership fees paid by members of partnerships should not be subject to income tax, and this rule did not apply to payments by individuals. The amendments that came into force today have eliminated this contradiction: now the contributions of members and non-members have finally become equal.

“We can feel the negative impact of individual farmers”

According to Vladimir Deinekin, Chairman of the Board of the Union of Gardeners of Tatarstan, the share of individuals in the total number of gardeners is small - on average less than 1%. But, according to the expert, the equalization of different categories of summer residents has added problems to the chairmen of gardening partnerships, who strive to ensure that all gardeners are members of the partnerships.

— Yes, there are few individuals, but we can feel their negative impact on the development of partnerships. They aim to pay as little as possible, but without money there can be no development. And Law 217 allows individuals to participate in general meetings, that is, they can influence the adoption of financial decisions,” Deinekin complains. “In addition, in practice it often happens that it is individuals, for example, who drill wells on their property and on this basis refuse to pay for the maintenance of the general infrastructure. Chairmen ask me what to do in such situations. I advise you to go to court, but even court decisions are different every time.

They won't feel any changes

Before individual payments were exempt from income tax, partnership chairmen had at least hypothetical levers of economic influence over “individuals.” Now they are gone too.

“Before these amendments were adopted, we could charge individuals 10% higher than members of partnerships,” continues Deinekin.

“The difference would include the amount of tax that would have to be paid on such a payment and the cost of accounting services for processing it. And then it would be advisable to join a partnership - in order to pay less.

But now it doesn't make any sense. In my opinion, the innovation is not entirely fair to partnerships and their members.

As Vladimir Deinekin emphasized, increased fees have not yet been charged to individual summer residents in Tatarstan, so “individual owners” will not feel their payments exempted from income tax.

However, tax officials have repeatedly informed the heads of SNT that they have the right to levy this tax, and the Union of Gardeners of the Republic of Tatarstan intended to use this right, but now they cannot - another lever of pressure has been lost for them.

The chairman of SNT does not want to accept payments through the bank. How to force him

I have a dacha in a gardening partnership. My neighbors and I regularly face problems with collecting and spending SNT funds.

Money is collected in cash, there are no normal reporting documents, and dissatisfied citizens are sent to three letters with a refusal to issue any documents. At the same time, they are threatened with turning off the electricity for non-payment.

It is proposed to pay for any fantasies of the chairman, which are supported by fictitious minutes of meetings.

There was hope that an end to all this would be put into effect by the new law No. 217-FZ on citizens conducting gardening and vegetable gardening for their own needs, which came into force on January 1.

It obliges you to pay contributions to the current account of the partnership.

Thus, according to the law, simply shoving cash into your pockets will no longer work, and all expenses must be justified by the minutes of the general meeting, which the law requires to be presented upon request of any member of the partnership.

But our chairman played tricks on his ears and said that the new law does not oblige him to open an account and collect contributions exclusively non-cash, since in accordance with the civil code, citizens themselves decide what form of payment to use if the payments are not related to business activities. It turns out that the new law No. 217-FZ conflicts with the civil code, which has priority. Therefore, the decision to open an account is optional and remains at the discretion of the general meeting of SNT.

Alexei

The new law on SNT is far from ideal, and practice for its application has not yet developed. Therefore, you have to rely on the theory of law, the positions of higher courts on similar issues and clarifications of the tax authorities.

Recently I was preparing a new edition of the charter for my SNT and was sorting out the payment of fees. I'll tell you what I found out.

Basically, contributions to SNT were and are paid in cash. Not all SNTs have a current account; moreover, not all are registered as a legal entity and are listed in the register. You can check whether your SNT is listed in the register or not on the tax website.

On the tax website you can check whether SNT is registered in the Unified State Register of Legal Entities. Several years ago, I sent a request and found out that our SNT was once excluded from the register. We contacted the tax office and were able to restore it.

The new law on SNT directly provided that entrance and membership fees are paid to the current account of the partnership. This means that SNT must have a current account and contributions can only be made to it. The procedure and size are determined by the administration of the partnership. The law does not imply that SNT has the right to choose: no cash register and no cash to the cashier.

Not all summer residents and gardeners liked this. For many years they paid their fees to the cashier personally, did not spend money on opening a current account, and they were satisfied with everything. Now the government is forcing them to pay their dues through the bank.

It is this conclusion that the chairman of your partnership refers to. He may have selfish interests in misusing funds. But he can also protect the interests of those gardeners who are used to paying in cash. In any case, you need to figure out whether to apply the new law on SNT or not.

In law, a situation where one norm contradicts another is called a conflict. The norms of the civil code and the law on SNT really do not correspond to each other.

It turns out that the law on SNT contains more stringent requirements for payments in SNT than the civil code. It is not clear what is more important: the citizen’s right to pay in cash or the legal requirement to pay contributions to a current account.

Both the civil code and the law on SNT are federal laws. They are equal in legal force. Here you need to apply special rules for resolving collisions. There are two general rules:

1. The subsequent law takes precedence over the previous ones.
2. A special law takes precedence over a general law.

The question of the priority of civil code norms is quite complex. But we don’t need to solve it now, that’s the task of the court. It is the court that determines which norm is applied when considering a case: a special norm of federal law or a general norm of the civil code.

It is important for you and me that the law has been adopted and entered into force. As a general rule, a law that comes into force is binding on everyone. The provisions of the law on SNT are truly controversial. But this is not a reason not to simply use them. The law will not cease to apply by publishing any expert opinion on a website or in a journal. There are enough illogical laws in Russia that confirm this.

Failure to comply with the requirements of the law will result in liability. If you want to convince your SNT neighbors to pay contributions to the account and keep transparent accounting, tell them about it. It’s just that SNT, it seems, is not going to punish anyone for collecting cash fees from citizens.

One SNT asked the tax office to clarify whether, from January 1, it is really impossible to accept cash contributions at the SNT cash desk and whether they will be fined for this. The tax office responded:

1. The procedure and form for making contributions to the SNT are not within the jurisdiction of the tax authorities.
2. She will not fine you for accepting contributions in cash at the SNT cash desk.

Bank of Russia regulations do not establish any restrictions on the payment of contributions in cash by members of partnerships. Therefore, there is nothing to hold SNT accountable for.

There is also a letter from the Ministry of Finance, in which it confirms that SNT can accept contributions in cash without a cash register.

Talk to your neighbors and board first. Ask your neighbors how they feel about the idea of ​​paying contributions by transfer to an account. Perhaps you are in the majority - this will help in making collective complaints in the future.

My experience shows that it is better to talk to people in person and in a calm environment. Discussing issues at a general meeting has an unpredictable effect.

You can file a claim with the court to declare the decision of the general meeting of SNT invalid. Attach to it copies of the charter, minutes of the decision of the general meeting, where everyone agreed that payments are made in cash to the partnership's cash desk.

Another option is a complaint to the prosecutor's office. Contact the prosecutor's office of the area where SNT is located. Write in the complaint that the partnership is violating the statutory procedure for making contributions.

You can also report fictitious minutes, illegal fees, and refusals of the chairman to provide reports on the expenditure of the partnership's funds.

Demand that an investigation into the violation of your rights be carried out, that the violations be eliminated and that those responsible be held accountable.

The law establishes the right of SNT members to receive upon request copies of the partnership’s documents: charter, minutes of general meetings, reporting, etc.

As a lawyer in a vacuum, I must tell you that SNT must strictly comply with the letter of the law: open a current account, develop receipt forms and collect contributions through the bank.

If the law is amended and cash contributions are legalized again, the general meeting of SNT members will be able to change the charter and roll back everything. This is exactly the position you need to stand in, convincing the general meeting and the board of SNT that you are right. But in practice everything is more complicated.

There are no sanctions for violating this requirement yet. The tax office is not interested. Therefore, SNTs may provide in their charters for making contributions to the partnership’s cash desk, justifying this by the fact that citizens have the right to pay in cash.

And many citizens are really interested in this. If the general meeting adopts such a version of the charter, you will have to appeal it in court.

If you have a question about investing, personal finance or family budgeting, please write to us. We will answer the most interesting questions in the magazine.

Do pensioners have benefits on contributions to a gardening partnership?

• Pensioners have a number of benefits that they are entitled to in accordance with tax legislation.
• Pensioners are provided with property tax benefits and land tax benefits:
• 1. Pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the age of 60 (men) and 55 years (women), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance, are exempt from paying property tax if they own the following property:
• - apartment or room;
• - residential building (houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, individual housing construction are classified as residential buildings);
• - garage or parking space;
• — premises used as creative workshops, ateliers, studios, non-state museums, galleries, libraries;

- utility buildings whose area does not exceed 50 square meters. m and which are located on land plots provided for the management of private household plots, dachas, individual housing construction.

The benefit is provided in relation to one taxable object of each type (clause 3 of Article 407 of the Tax Code of the Russian Federation). If, for example, a pensioner owns an apartment, a house and a garage, he is fully exempt from paying property tax. And if a pensioner has three apartments and a house, then he has the right to a tax break for the house, as well as only for one of the apartments.

2. Since 2017, pensioners have the right to reduce the tax base for land tax by the cadastral value of 600 square meters. m of area of ​​one land plot in their ownership, permanent (perpetual) use or lifetime inheritable possession.

An application for a tax benefit and a document confirming the right to benefits must be submitted to the tax office. The application can be accompanied by documents for real estate, confirming its type and permitted use, which are taken into account by the tax authorities when providing benefits (clause 6 of Article 407 of the Tax Code of the Russian Federation).

The obligation to pay membership and target fees is stated in Article 19 of the Federal Law of April 15, 1998 No. 66-FZ “On gardening, vegetable gardening and dacha non-profit associations of citizens” (hereinafter referred to as Law No. 66-FZ).

This article does not provide for benefits on contributions for pensioners or other categories of citizens.

However, in accordance with paragraphs. 11, paragraph 1, Article 21 of Law No. 66-FZ, the competence of the general meeting includes resolving the issue of changing the deadlines for making contributions by low-income members of such an association.

1. The possibility of providing benefits to certain categories of citizens may be enshrined in the Charter of the partnership.
2. Thus, benefits for pensioners in paying membership and target fees can be established by a decision of the general meeting or provided for by the Charter of the partnership.
3. Lawyer Svetlana Evgenievna Zhmurko

The government recommended exempting targeted gardening contributions from income tax

The Russian government generally supported the bill of State Duma deputies, which proposed exempting targeted contributions from members of horticultural and vegetable gardening non-profit partnerships from corporate income tax. This was reported on the website of the Cabinet of Ministers.

“The Government of the Russian Federation supports the bill, subject to its completion taking into account... comments. The bill provides for bringing certain provisions of the Tax Code into compliance with the federal law “On the conduct of gardening and vegetable farming by citizens...

“[217 Federal Law], as well as the inclusion in the composition of targeted revenues not taken into account for the purposes of corporate income tax, contributions from members of a horticultural and vegetable gardening non-profit partnership and payments for the acquisition, creation, maintenance and repair of common property of such partnerships,” notes in government recall.

Deputies were also asked to provide for a transition period for the new provisions to come into force.

The horticulture legislation in force since January 1 left only two types of “contributions”: membership (monthly for current development) and targeted (for specific tasks, for example, road repair). The law abolished other fees and “entry” fees, which could reach several tens of thousands of rubles.

At the same time, the government believes that introducing the concept of “garden house” into the Tax Code is inappropriate, since the concept of “house” used in it is general and includes any houses, regardless of the specifics of state registration of rights to them, including garden houses. Thus, the authorities consider it possible, from the point of view of the tax regime, to actually equate “residential buildings” and “garden houses”.

As TASS previously reported, the previous legislation did not provide for the possibility of registering residential buildings on SNT lands; in particular, the form was allowed - “purpose: non-residential building; name: residential building - garden house."

Moreover, if a tax deduction is provided for owners of residential buildings (VAT refund for citizens of the Russian Federation), then there is no tax deduction for gardeners, the tax authorities previously explained to TASS.

The new law on gardening in 2019 provided the opportunity to register houses as residential and change the status in the Unified State Register of Real Estate from the category “non-residential building - garden house” for seasonal residence to the category “residential building” for year-round residence with the right of registration. The corresponding procedure was approved by the government at the end of December 2018, that is, now the law brings houses on SNT lands closer to buildings on individual housing construction lands (IHC).

About the new “dacha” law

In fact, the bill, developed by the Chairman of the State Duma Committee on Natural Resources, Property and Land Relations Nikolai Nikolaev and committee member Oleg Valenchuk, is intended to bring certain provisions of the Tax Code into compliance with Federal Law 217-FZ, which entered into force on January 1, 2019, “On Citizens’ Gardening and gardening for one’s own needs” (adopted on July 29, 2017).

The new law also abolished the “dacha partnership” model and other models as types of activity. Thus, the concept of “dacha” will remain only as a figure of speech, but it has lost its legal force.

Now there is only one organizational and legal form of a non-profit organization - a partnership of real estate owners and two of its types: a gardening partnership and a vegetable gardening partnership. There is a difference in the rights to erect capital buildings. Vegetable gardening partnerships have the right to build only technical buildings on the site: a barn, a greenhouse, a well.

The Gardeners' Union explained how tax breaks will affect summer residents

Tax incentives for summer residents and gardeners have come into force in Russia. Now contributions from individual owners of garden plots are exempt from income tax. Such amendments to the Tax Code of Russia came into force today, October 29.

Previously, only SNT (Gardening and Horticultural Non-Profit Partnerships) were exempt from paying tax on the amount of such payments.

The benefit did not apply to contributions from gardeners and gardeners who are not members of partnerships. New amendments restored the status quo.

Now their payments will also not be taken into account when taxing the profits of gardening partnerships.

The head of the public reception of the Union of Gardeners of Russia, Lyudmila Buryakova, in a conversation with NSN , explained how changes in the Tax Code will affect the so-called “single” summer residents

“Previously, agreements were drawn up with them, essentially lease agreements, which are valid until the end of this year. Now, in principle, they do not have to enter into contracts, because they have equal rights and obligations.

That is, now they attend meetings and vote, but at the same time, they are also required to pay target membership fees, which SNT members are supposed to pay. Therefore, in essence, the need for contracts has disappeared.

Since they have equal rights, it turns out that their contributions are full, just like those of the members of the partnership, they are not taxed. That is, we do not draw up an agreement with them and do not take any income tax from them,” she explained.

Earlier, Lyudmila Buryakova, on the air of NSN , explained why the owners of country real estate began to hastily sell it and called on summer residents not to panic because of taxes.

In her opinion, it is the lack of awareness on this issue that causes panic among summer residents.

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The State Duma explained how tax breaks will affect summer residents

The amendments to the Tax Code of Russia that came into force were able to equalize the legal regime in terms of tax benefits for targeted and membership fees of gardeners with the fees paid by “individuals” - that is, citizens who are engaged in gardening and vegetable gardening, but are not members of the relevant partnership. This is how Nikolai Nikolaev, head of the State Duma Committee on Natural Resources, Property and Land Relations, commented on the entry into force of the corresponding amendments to tax legislation to TASS.

“[The new law] equated the payments of individual gardeners, from the point of view of calculating income tax by partnerships as legal entities, to the contributions of members of the partnership, which is absolutely fair.

Just like contributions from members of a partnership, such payments are less likely to be profit from some commercial activity, but rather a kind of common fund for the owners of garden and vegetable plots of land.

And, accordingly, by reducing the tax costs of the partnership, we essentially reduce the costs of ordinary citizens - gardeners, who, as we know, are usually a poorly protected layer of the population,” he explained the initiative.

Previously, these contributions from “individuals” were subject to taxes.

Thus, in its explanatory letter, the Ministry of Finance of Russia indicated in April of this year that although the tax base for income tax does not take into account contributions from members of a horticultural non-profit partnership, nevertheless, funds contributed by persons who are not members of the partnership, in particular, for the maintenance of property common use, its current and major repairs, for the services and work of the partnership for the management of such property, are a payment, and not targeted contributions. Accordingly, such payment by “individuals” was subject to income tax.

What else has NK changed for gardeners?

In general, the amendments to the code are intended to bring tax regulations into line with the new legislation on gardening and vegetable farming (FZ-217), which was actually a reform of the “dacha” sector and came into force on January 1 of this year.

In particular, the Tax Code clarified that a garden house is not a residential premises and has a non-residential purpose.

In addition, the concepts of “dachas” and “country houses” have been removed from the code, since the key industry law has already excluded them: only two forms have been adopted - “garden non-profit partnerships” and “garden non-profit partnerships”.

About dacha reform

In July 2017, the federal law “On the conduct of gardening and vegetable gardening by citizens for their own needs” (217-FZ) was adopted; it came into force on January 1, 2019. During this transition period, a package of by-laws was adopted, which clarified a number of provisions and approved the necessary procedures.

In particular, the legislation also left only two types of “contributions”: membership (monthly for current development) and targeted (for specific tasks, for example, road repair). Everyone must pay them, regardless of their “membership” in SNT.

In addition, as Nikolaev explained, now the partnership can, through the court, recover contributions from “individuals” if they evade them. At the same time, the law abolished other fees and “entry” fees, which could reach several tens of thousands of rubles.

Now all payments must be made only by non-cash via bank transfer.

In general, the legislation has brought houses in SNT and other similar forms of associations closer to buildings on individual housing construction lands. The multiple forms of formations that existed in the “dacha” sphere were removed.

Now there is only one organizational and legal form of a non-profit organization - a partnership of real estate owners and two of its types: a gardening partnership and a vegetable gardening partnership. There is a difference in the rights to erect capital buildings.

Vegetable gardening partnerships have the right to build only technical buildings on the site: a barn, a greenhouse, a well.

In addition, at the end of December 2018, by decree of the Government of the Russian Federation, regulations were approved for the transfer of garden houses, which are non-residential buildings, into residential ones. Before the reform, only houses on individual housing construction (individual housing construction) lands had the right to register as “residential”.

Source: https://tass.ru/ekonomika/7057760

Taxation of garden and dacha partnerships: size, terms and procedure for payments Land expert

Property tax

The object of taxation can be a house, apartment, room or garage. Property tax for garden and dacha land plots is levied only for those buildings that are erected on the territory.

Some groups of citizens may be exempt from paying property taxes. ​​up to 50 square meters , including outbuildings of the same size, are not taxed

property tax rate The value of real estate is taken as the tax base:

• up to 300 thousand rubles - up to 0.1%;
• from 300 thousand rubles to 500 thousand rubles - from 0.1 to 0.3%;
• over 500 thousand rubles - from 0.3 to 2.0%.

The tax return is submitted quarterly in the form of advance reports, and payment is made no later than March 30 of the following year.

The payer of the property tax in respect of plots included in the community is the association. For lands owned by the community, rates are set by the administrative apparatus.

Tax on garden and dacha lands

According to ch. 30 of the Tax Code of the Russian Federation , plots that are part of a dacha community or SNT are subject to land tax in the same way as other types of property. The peculiarity of the taxation of such plots is that payments are made by the garden or dacha community at the expense of targeted contributions from the participants of the association.

Tax rates are set by the municipality, since this type of fee is local. Benefits are provided for some groups of citizens.

The amount of the tax is established on the basis of the cadastral value of the territory and taking into account the classification of land by intended use.

Calculation occurs by multiplying the tax base and the current rate.

The amount of tax to be paid is indicated in the corresponding report - tax return for land tax. The deadline for its submission is no later than February 1 of the year following the reporting period.

The tax rate on land owned by the partnership is determined by the administrative body.

Personal income tax

The community of gardeners or summer residents is a non-profit organization, but the association can employ citizens performing various types of work activities.

In this regard, like any employer, SNT is obliged to pay all tax obligations that arise for it.

These include personal income tax , pension fees and other types of taxation.

Personal income tax is calculated at 13% of an employee’s salary. Before this, a standard tax deduction is required.

Tax benefits

Preferential taxation procedures are established for certain groups of citizens. Owners of plots may be exempt from paying taxes in full, in part, or the accrual base will be reduced due to deductions made. The following have the right to social support:

• heroes of the USSR and the Russian Federation, full holders of the Order of Glory;
• citizens with disabilities;
• disabled since childhood;
• participants in the liquidation of man-made disasters and affected residents (at the Chernobyl nuclear power plant, the Semipalatinsk test site and the Mayak association);
• WWII veterans and combatants.

In order to obtain the right to a benefit, a citizen must contact the tax office, prepare the documents necessary to confirm his status and submit an application for tax exemption. The service employee checks the package of papers, accepts the application, and the applicant is released from the obligation to pay the appropriate tax.

Conclusion

In conclusion, a number of conclusions can be drawn:

1. Property located on land plots of a horticultural or dacha community, like any other, is subject to taxation.
2. The payer in this case is SNT, and not the owner of the plot. Payment is made from funds that go to the community treasury in the form of targeted contributions.
3. To make a payment, the partnership is required to submit a corresponding declaration to the tax office, indicating the amount to be paid. The declaration is provided quarterly.
4. Property tax assessments depend on the value of the property and the corresponding rate.
5. Land tax is also obligatory and is calculated at the rate set by the administrative body. A declaration is also provided for land tax.
6. The amount of tax is determined taking into account the cadastral value of the site and the established rate, which should not exceed 0.3% .
7. Like all legal entities, SNT assumes obligations to pay personal income tax in the amount of 13% of accrued wages. Funds are paid from the salaries of employees who perform essential work activities in the community.
8. Not all citizens are required to pay these taxes. Certain groups of partnership participants are exempt from taxation if there are appropriate grounds, for example, a disability certificate or a veteran’s certificate.

The most popular questions and answers to them on the taxation of garden and dacha partnerships

Question: Hello, my name is Pavel. I would like to clarify one question. The fact is that I am a member of a gardening partnership and pay targeted fees on time.

At the beginning of the year, at the general meeting of participants, the board explained to us that the land tax is paid by the partnership from these funds. Now I have received a receipt for paying my taxes at home. It turns out that I have to pay and so far no funds have been deposited.

Tell me, how does a gardening partnership pay land taxes? Do I need to pay money or should I contact the board to resolve the issue?

Answer: Hello, Pavel. In ch. 30 of the Tax Code of the Russian Federation states that a gardening partnership, like other organizations, assumes obligations to pay land tax for community plots. This tax is paid after all reporting in the form of declarations has been submitted.

Based on this, you should not pay the received receipt. Moreover, the deadline for filing the declaration is March 30, which means that payment is made after this date. So no payments can be made to you at this time.