Changes to ST from September. TSN instead of SNT? What will change when moving to a new form?

In this article we will talk about how the DNP will exist in 2019, whether changes will need to be made to the charter of the DNP, and whether the DNP will need to be re-registered as a TSN, association or union. Also below in the text you will find the price for services for re-registration of DNP by our lawyers.

Since 2019, Federal Law No. 217-FZ of July 29, 2017 “On the conduct of gardening and vegetable gardening by citizens for their own needs and on amendments to certain legislative acts” comes into force Russian Federation"(hereinafter referred to as ). This law applies to everyone legal entities, which operated within the framework of the Federal Law of April 15, 1998 No. 66-FZ. Such legal entities include DNP.

With the entry into force of the new law, the charters of the DPP will be outdated and will need to be brought into compliance with current legislation. The DNP form was abolished on September 1, 2014 by Federal Law No. 99-FZ dated May 5, 2014 “On Amendments to Chapter 4 of Part One of the Civil Code of the Russian Federation and on Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid,” which established that legal entities are created in the organizational and legal forms that are provided for them by Chapter 4 of the Civil Code of the Russian Federation (hereinafter referred to as the “Civil Code of the Russian Federation”). In Chapter 4 of the Civil Code of the Russian Federation there is no longer such an organizational and legal form of a legal entity as DNP. Dacha non-profit partnerships are subject to reorganization or re-registration, but into what?

RE-REGISTRATION OF DNP IN TSN

In our work, we often encounter clients’ desire to re-register DNP in TSN. However, this is impossible to do due to existing legislation.

Re-registration means a change in the form of a legal entity due to direct instructions of the law. At the same time, an important difference from reorganization is that the re-registered legal entity remains the same details (OGRN, INN, KPP), in essence, the form is simply renamed and changes are made to the charter.

As established in Part 7 of Art. 3 of the Federal Law of 05.05.2014 No. 99-FZ “On amendments to Chapter 4 of Part One of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation”, constituent documents, as well as names of legal entities created before the entry into force of this Federal Law are subject to being brought into compliance with the norms of Chapter 4 of the Civil Code of the Russian Federation upon the first change of constituent documents such legal entities.

At the same time, the rules on associations (unions) (Articles 123.8 - 123.11 of the Civil Code of the Russian Federation) are applied to dacha non-profit partnerships created before the date of its entry into force.

In accordance with Art. 50 of the Civil Code of the Russian Federation, non-profit partnerships by their type belong to associations (unions), and not to partnerships of real estate owners. It is currently impossible to re-register DNP in TSN by force of law.

Cannot re-register joint stock company V religious organization. You cannot turn TSN into an LLC, you cannot re-register a political party into a consumer cooperative. In the same way, DNP cannot be made into TSN; partnerships can only be re-registered as associations or unions.

WHAT IS AN ASSOCIATION OR UNION? WHAT WILL DPP MEMBERS NEED TO CHANGE?

An association or union is also a non-profit organization that aims to protect the common interests of its members and achieve socially beneficial goals.

The law does not establish a fundamental distinction between the concepts of “association” and “union”. Moreover, they are indicated everywhere as synonyms: “association (union)”.

In practice, the determining factor in choosing a word to indicate in the organizational and legal form is the sign of “community” for the association (for example: “Association of Lawyers of Russia”, “Association “Dacha Non-Profit Partnership “Romashka”)”.

And for a union, the sign of “territoriality” is of decisive importance in choosing a word to indicate in the organizational and legal form.

In order to re-register the DPP as an association or union, the members of the DPP will need to approve at the general meeting of the partnership members a new charter, drawn up in accordance with current legislation and containing a new name. After this, form P13001 is certified by a notary, and a set of necessary documents is submitted to the registration authority.

When re-registering a DNP into an association or union no state fee is charged(Part 12 of Article 3 of the Federal Law of May 5, 2014 No. 99-FZ “On amendments to Chapter 4 of Part One of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation”).

LEGAL SERVICES FOR RE-REGISTRATION OF DNP

The cost of re-registration of a non-profit organization into an association or union is 22,000 rubles.

IN this price includes the following services:

1. Preparation written consultation according to the procedure for re-registration of DNP into an association (union);
2. oral consultations on related issues and consultations by e-mail;
3. drafting the agenda general meeting;
4. preparation of an act on posting notifications of members of the DPP about the meeting;
5. preparing the ballot form for voting at the meeting;
6. preparation of a new edition of the Charter of the Association (union);
7. Preparation cover letter to changes to the charter;
8. development of the form of the counting commission protocol;
9. drawing up minutes of the general meeting of partnership members;
10. preparation of all attachments to the minutes of the general meeting;
11. filling out form P13001 to change the name and register a new charter;
12. Consulting on the procedure to be followed by a notary and the registration authority.

A number of amendments will come into effect from the beginning of 2019 in federal law 217, which regulates the activities of SNT. All these changes should be reflected in the new charter, which should be developed in advance. A sample of the new SNT charter and a list of changes are presented below.

You can download a sample form at the end of the article.

First of all, members of the partnership can leave the old name of their SNT without changing the abbreviation itself. At the same time, it is important to stipulate in the charter that SNT is a partnership of real estate owners, since this is what this association will now be called.

At the same time, changes to this law provide that the Charter from the beginning of 2019 should contain the following sections:

1. Address, name, full name of the founders.
2. Goals of activity.
3. Legal form of ownership.
4. Selecting a control method.
5. The procedure for accepting new owners, as well as their forced exclusion or voluntary departure from SNT.
6. Rights and obligations of members, limits and types of their responsibilities.
7. The procedure for registering the general register of SNT members.
8. The procedure and rules for paying contributions, indicating the timing, amount, account details, and attaching a sample payment document.
9. Responsibility for late payment or non-payment of fees.
10. Work organization procedure audit commission, the range of her responsibilities.
11. The procedure for familiarizing owners with any documents related to the activities of the partnership (legal, financial, accounting).
12. Methods of cooperation with individuals who are not members of the partnership, but at the same time using lands territorially owned by SNT.
13. Rules and procedure for making changes to the document, the procedure for their approval.
14. Conditions and procedure for liquidation of the association, as well as the procedure for its reorganization.
15. The procedure for absentee voting, features of decision-making in this case.

How the new Charter is approved: step-by-step instructions

In the near future, the chairmen of the partnership should develop new project of the Charter in accordance with these changes. This responsibility belongs to the Management Board of the partnership, and the approval procedure is within the competence of the general meeting. Therefore, in general, the sequence of actions is as follows:

1. Responsible persons develop the text of the document.
2. No later than 2 weeks in advance, the Board must notify each participant of the partnership about the preparation of the Charter so that, if desired, he can familiarize himself with the text of the document.
3. Next, a convenient date is set for holding the general meeting.
4. Based on the results, a Protocol is drawn up, which summarizes all the main results, including the fact of the adoption of the new Charter.
5. Next, you need to contact your local tax office with complete package documents and the draft of the new Charter.

This package of documents includes the following papers:

• statement about state registration changes to the Charter;
• 2 original copies with a draft of a new document;
• decision (Protocol) of the participants of the partnership;
• receipt confirming payment of the fee.

Expert opinion

Ozerova Marina

All these documents are notarized at the expense of the partnership’s budget, after which they are submitted to tax office. Consideration of the application is scheduled to take up to 30 calendar days, after which the new project must be approved. At the same moment it comes into force.

New procedure for managing the partnership

As before, the partnership is governed primarily by its members, whose will is expressed at the general meeting. The scope of his powers is mainly limited to electing the chairman and other members of the Management Board and determining the procedure for remuneration for their work. Owners also decide on:

• acquisition of new plots by SNT, taking appropriate actions to prepare documents;
• construction or purchase of common property;
• opening and closing bank accounts;
• admission of new members, etc.

The meeting controls the work of the Chairman and the Management Board directly, as well as with the help of a special official– an auditor who reports only to the meeting. As for management and office management issues, they are the responsibility of the chairman.

Changes in payment of membership fees

Certain changes will also affect payments. membership fees. Now the partnership can collect them from members only once a month (or less often at its discretion). Moreover, they must be accepted exclusively by bank transfer to the specified bank account. After payment, each owner is issued a receipt containing all SNT details.

All contributions are divided into 2 categories:

1. Membership (on a monthly basis).
2. Targeted (for a specific task).

Along with this, initial (entrance) fees are cancelled, and the amount of payment and its frequency are determined by the meeting of owners. The legality of the use of funds is controlled by the members of the partnership, as well as supervisory authorities. If necessary, appointed unscheduled inspections, the necessary investigations are being carried out.

Expert opinion

Ozerova Marina

Lawyer, specializing in inheritance, family, housing matters

Refusal to pay contributions is not allowed: if such a situation arises, the Board, on behalf of SNT, may sue the owner in order to recover payments forcibly.

Video commentary on the changes introduced by Federal Law No. 217

Download sample forms:

After Federal Law No. 99 of May 5, 2014 came into force and corresponding changes were made to the Civil Code of the Russian Federation, the difference between TSN and SNT is of paramount importance for all owners. The inclusion of amendments to the law changed the situation, since now summer residents will not choose between two private enterprises and will be able to create only partnerships that include real estate owners (TSN). Since September 1, 2014, horticultural partnerships have been completely abolished; legal entities that will be created after this date are assigned the status of TSN. This article describes in detail the differences between the two OPFs and the procedure for organizing a new type of society.

Gardening Partnership can be created by the owners of dacha plots after a collective decision is made at a meeting. SNT participants can jointly solve various social and economic issues, including waste removal, development of the infrastructure of a legal entity or other current tasks. SNT represents official organization, which will need to be registered in order to assign it legal status.

TSN is a broader concept compared to others legal forms, since it unites many public benefit organizations other than cooperatives. All partnerships are created for the purpose of managing public property, as well as for performing social and economic tasks. Integral parts of each of them are governing bodies, a single charter and the need to pay membership fees, so the difference between the two types is not significant.

Important! The participants of the partnership must develop a charter and elect members of the board of directors by voting. When registering, you should adhere to the rules established by law that govern activities in a gardening non-profit partnership.

In addition to the question of how one form of OPF differs from another and what is the difference between them, it is important to know who can dispose of the property of partnerships. According to Article 123.13 of the Civil Code of the Russian Federation, all public facilities must belong to TSN participants, since they represent shared ownership. In SNT, this property previously belonged to all participants of the partnership or to individual participants if it was purchased with funds received after targeted contributions were made.

The adoption of Federal Law No. 99 also influenced the method of alienation of a plot of land along with a share in general property. If a partnership participant sells a plot, after that he will not be able to dispose of part of the TSN property. This right will automatically pass to the person who buys the land and becomes its subsequent owner. Before the adoption of the law, a SNT participant could simultaneously conduct two transactions and transfer the rights to the plot to the buyer along with the transfer of rights to common property.

The change in OPF also affected early termination actions of society leaders. Now they can be suspended at a meeting of participants after a collective decision has been made by property owners. The main reasons include gross violation of established norms and responsibilities, as well as the inability to conduct business if there are serious reasons for doing so. In this case, the participants of the partnership elect a new chairman and members of the board of directors by voting.

Homeowners' associations or TSN can unite not only owners of apartments in apartment buildings, but also owners of country or garden-type plots, garages, and areas intended for vegetable gardens. Property can be anything, but the form of organization remains unchanged. Members TSN management may not consult with members of general meetings and decide important issues independently.

TSN also has significant disadvantages, for example, such an organization cannot be transferred to a simplified tax payment system, unlike HOAs. The main advantage of TSN is that its participants are not liable for the obligations of the partnership with their property and, if desired, can change its form by creating a consumer-type cooperative. SNT and TSN differ in the rules for conducting business, in addition, each of these OPFs has its own nuances.

It should be taken into account that changes in the law did not significantly affect partnerships created before September 1, 2014. At the same time, changes to the list of existing documents and the charter must be carried out taking into account accepted standards. The name of new legal entities is no longer indicated in the form of an abbreviation; it must have a different form: “association of real estate owners.”

Within the framework of legislative norms, SNT board members often need to change the OPF, taking into account the amendments made. Re-registration of SNT into TSN occurs by dividing SNT or by changing the type of enterprise. The reorganization method actually represents the liquidation of an existing legal entity and the formation of a completely new legal entity. It is carried out according to step by step instructions and consists of several stages:

1. Confirmation of the decision to replace the OPF form. This issue is resolved by the leaders of SNT at the main meeting.
2. Appointment of a group of people responsible for transformation.
3. Change of rules of the charter in an updated version. In most cases, this procedure only requires a change of name and name when no other updates are involved in connection with the new needs of the association.
4. Adoption of the charter at the general meeting of SNT members.
5. Collection of a new package of documents for re-registration. New documents will need to be submitted to the tax service and other control authorities. Although the SNT form is not commercial, the directors of the company will have to prepare tax reports.
6. Making another seal for TSN if necessary.

If the constituent documents are not replaced in accordance with Chapter 4 of the Civil Code of the Russian Federation, the association of owners may be excluded from the Unified State Register of Legal Entities, since this is a violation of the current law. Such SNTs will not be able to conduct transactions, collect contributions, enter into official contracts, or use public utility services. Additionally, if violations are detected, legal entities and managers are fined.

If you have a goal to create a partnership of real estate owners instead of SNT, you will need to familiarize yourself with the rules and consistently go through all the stages. In most cases, there is no need to make global changes, especially if the charter remains in the same version and new persons are not included in the membership. Existing title documents do not need to be reissued, which significantly simplifies bureaucratic procedures.

Problems arise only in a situation where SNT has difficulties with the demarcation of plots, registration of the right to own communications, including other conflict issues. According to the law, any part of SNT can be separated from general composition. For this purpose, you will need to obtain the consent of each participant or make a decision at the meeting. In the absence of a positive decision, members of the allocated part of the partnership have the right to go to court.

Knowing the pros and cons of each OPF and taking into account the main differences between them, you can reorganize the current form by replacing SNT with TSN. It is standard in nature and includes several simple steps:

1. Adoption of a decision at the general meeting to replace the current form of general public fund with a new one.
2. Preparation and creation of an updated charter.
3. Development of a package of documentation for office work.
4. Collection and preparation of documents for public property of SNT, including IEP.
5. Standardization and clarification of the list of participants.

If at the main meeting the majority of participants vote for changing the OPF, the head of the board will need to prepare and submit to the tax authorities:

1. A statement certified by a notary in the established form.
2. Minutes of the meeting of participants regarding a change in the type of organization.
3. Charter of the new partnership in two copies.
4. Receipt of payment of the fee for the procedure for changing the form.
5. A document to confirm the new address of the partnership.

The main difference between the TSN form and the SNT form is that the association of real estate owners has broader powers. The adopted law actively encourages reorganization, since its purpose is to significantly simplify the method of management. In the future, the state plans to replace most of the horticultural partnerships in TSN, but this does not have to be done urgently. Documentation must be correct and comply with legal standards.

Converting SNT to TSN

In accordance with Federal Law N 99-FZ “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation” (given in relation to partnerships of real estate owners), the organizational and legal structure for horticultural non-profit partnerships has been changed form. Now such associations are partnerships of real estate owners.

In accordance with the same law, re-registration of legal entities that were created in the previous organizational and legal forms is not required. However, their constituent documents and names must be brought into compliance with the new norms of the Civil Code of the Russian Federation the first time changes are made to them.

The only constituent document of horticultural non-profit partnership is its Charter.

First of all, the current Charter of SNT indicated its organizational and legal form: a horticultural non-profit partnership. But since September 1, 2014, such an organizational and legal form does not exist, which entails the need to change the organizational and legal form of SNT to: a partnership of real estate owners, and, accordingly, submitting a new edition of the Charter of the Partnership to the tax office at the location of the partnership.

It is also necessary to keep in mind that with the introduction of the new organizational and legal form of the Real Estate Owners Association instead of the Gardening Non-Profit Partnership, some basic provisions of its functioning also change significantly. Thus, objects of common use in partnerships of real estate owners belong to the members of the TSN on the right of common shared ownership, while in the SNT the property of common use was the property of the partnership as a legal entity, or the joint property of the members of the SNT if it was acquired through targeted contributions.

In addition, in TSN, the alienation of a share in the right to common property occurs simultaneously with the alienation of a land plot, while in SNT, when alienating a garden plot of land, a member of the SNT had the right to simultaneously alienate to the acquirer a share of the common property as part of a gardening, vegetable gardening or dacha non-profit partnership in the amount of targeted contributions. There are a number of other differences between TSN and SNT.

In addition, it is necessary to keep in mind that a legal entity can conduct its activities only from the moment of its registration in the Unified State Register of Legal Entities (USRLE). An organization with a non-existent legal form, a gardening non-profit partnership, can be excluded from the Unified State Register of Legal Entities by the tax inspectorate at any time, which can lead to unpleasant consequences.

It should be noted that there is already a practice of refusals by the tax inspectorate to register the Charters of Real Estate Owners Associations, as legal successors of Gardening Non-Profit Partnerships, which were presented in the form of amendments to the current Charters of SNT. In addition, when transforming SNT into TSN, the question of legal succession in relation to the property of SNT arises.

Thus, the most the right way bringing the constituent documents into compliance with the norms of 99-FZ, taking into account all emerging problems and requirements of the Federal Law 129-FZ “On state registration of legal entities and individual entrepreneurs"is the procedure for reorganizing SNT into TSN in the form of transformation.

The procedure for reorganizing SNT into TSN consists of several main stages:

1. Decision of the SNT Board on the timing of preparation and those responsible for preparing the new edition of the TSN Charter.

2. Preparation of a new edition of the TSN Charter.

3. Decision of the SNT Board to appoint a General Meeting of SNT members to adopt the new TSN Charter.

4. General meeting of SNT members with a decision on the reorganization of SNT into TSN, approval of the new edition of the TSN Charter and instructions to the Chairman of the Board to register new edition of the Charter in the registration authorities (tax office at the location of TSN).

5. Preparation of documents for state registration of the association’s constituent documents (new Charter, Minutes of the general meeting, Application in form P13001).

6. Submission of documents to the tax office at the location of the partnership.

There is no fee for this procedure.

25 Primorsky Krai

Publication date: 12/05/2014

Edition: Magazine "Gardens and Vegetable Gardens", No. 6 (54), December 2014 - January 2015
Subject: New organizational and legal forms
Source:  http://vladnews.ru

The Union of Gardeners and Vegetable Gardeners of the Primorsky Territory invited the chairmen of horticultural non-profit partnerships to a meeting with the participation of employees of the Office of the Federal Tax Service for the Primorsky Territory. A topical topic related to changes in civil legislation and concerning associations of summer residents was brought up for discussion.

On September 1 of this year, the federal law of the Russian Federation of May 5, 2014 N 99-FZ “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation” came into force.

“In this regard, we have many questions,” the chairman of the Union, Anatoly Belyakov, prefaced the meeting. - What is the difference between the new organizational and legal forms: a non-profit horticultural consumer cooperative and a non-profit partnership of real estate owners (TSN)? How will tax reporting change when the current SNTs are reorganized into TSNs and consumer cooperatives? How will changes be made to the constituent documents, charter, Unified State Register of Legal Entities, state registration certificate, tax registration certificate? The changes made to the Civil Code of the Russian Federation to some extent conflict with the federal law of April 15, 1998 N 66-FZ (as amended on June 23, 2014) “On gardening, gardening and summer cottages” non-profit associations citizens." Which law will prevail? The situation with the opening of bank accounts is also of concern. Law No. 66-FZ allowed horticultural non-profit partnerships to do without them. Does it remain so now? "

Deputy Head of the Legal Department of the Federal Tax Service of Russia for the Pervomaisky District of Vladivostok Larisa Ponomarenko commented:

Changes have been made to Chapter 4 of the Civil Code of the Russian Federation, dedicated to legal entities - their legal capacity, organizational and legal forms, governing bodies, requirements for constituent documents, etc. I would like to emphasize that all innovations relate to legal relations that arise after the entry into force of Law 99-FZ, as well as rights and obligations that appear after its entry into force, although they relate to earlier legal relations.

The changes are also related to the fact that it is now impossible to invent any new form of non-profit organizations - the 99th Law defines a specific (closed) list of them. In particular, Article 50 states that legal entities that are non-profit organizations can be created in such organizational and legal forms as consumer cooperatives (including horticultural, gardening or dacha consumer cooperatives) and real estate owners' partnerships - this is a new form.

Apparently, what worries you most is whether you will have to make changes to the constituent documents, which will require additional costs and hassle. I want to reassure you: there is no need to rush to do this. Bringing into compliance the constituent documents of previously created legal entities in connection with the entry into force of this Federal Law is not required. But even if you want to make changes to the information about the gardening association, no state duty will be charged.

It’s still not clear, what will our current partnerships be called? In the old way or in the new way? - the summer residents asked for clarification.

Senior State tax inspector Department of Registration and Accounting of Taxpayers of the Office of the Federal Tax Service for the Primorsky Territory Natalya Khakimyanova explained:

If you don’t need to change anything yet (for example, the charter), then the name remains the same. Law 99 clearly states: “ Constituent documents, as well as the names of legal entities created before the entry into force of this Federal Law, are subject to being brought into compliance with the norms of Chapter 4 of the Civil Code of the Russian Federation (as amended by this Federal Law) upon the first change in the constituent documents of such legal entities.”

- If the partnership changed its legal address or elected a new chairman, will this be a reason for registering a new organizational and legal form?

Since the address is indicated in the charter, and often legal address is the place of registration of the chairman, then both situations necessitate amendments to the constituent documents. This means that you will need to register a new organizational and legal form of your non-profit organization.

REFERENCE. From Art. 3, paragraph 8 federal law No. 99-FZ: “A change in the corporate name of a legal entity in connection with bringing the name of the legal entity into compliance with the norms of Chapter 4 of the Civil Code of the Russian Federation (as amended by this Federal Law) does not require changes to the title and other documents containing its previous brand name. The constituent documents of these legal entities, until they are brought into compliance with the norms of Chapter 4 of the Civil Code of the Russian Federation (as amended by this Federal Law), are valid to the extent that they do not contradict these norms.”

Now about the differences between gardening consumer cooperative and property owners' associations. According to the wording introduced by the new law into the Civil Code of the Russian Federation, members of a partnership unite for joint ownership, use and disposal of property that is in their common ownership or common use, and a consumer cooperative is based on the pooling of property shares by its members. Another difference: the partnership of real estate owners is not responsible for the obligations of its members, and they do not meet the obligations of TSN; members of the consumer cooperative are obliged to cover its losses by making additional contributions.

- What is the difference between taxation of these two organizational and legal forms?

Almost nothing. To date, no changes to tax reporting No. Even if you decide to transform your partnership and register a new organizational and legal form, nothing will change for you either.

Taxation depends on your financial and economic activities. If you don't have any commercial activities, then you submit zero reporting. There are partnerships that, for example, rent out real estate - so they pay income tax and VAT. Or if they have a plot of land, then they pay land tax.

As for the discrepancies that have arisen between the Civil Code of the Russian Federation and Federal Law N 66-FZ “On gardening, gardening and dacha non-profit associations of citizens”, which you spoke about, then, as practice shows, changes will be made to the latter in order to bring it into line with Civil Code.

Many questions at the meeting were related to the fact that SNT are forced to open bank accounts just to pay taxes or state duties. The following examples were given: the tax on public land, due to which the account was opened, is 470 rubles, and for its maintenance the bank has to pay 8 thousand a year; state duty is 200 rubles, and bank services are 1,500 rubles.

Tax officials commented on this as follows:

The provisions of the Tax Code of the Russian Federation (Article 45) indicate that the taxpayer (in this case SNT) must independently fulfill the obligation to pay taxes.

By virtue of paragraphs. 1, paragraph 3 of this article of the Code, the obligation to pay tax is considered fulfilled by the taxpayer from the moment of presentation to the bank of an order to transfer funds from the taxpayer’s bank account to the appropriate Federal Treasury account if there is a sufficient cash balance on it on the day of payment.

As part of banking operations, it is allowed to transfer funds without opening bank accounts only on behalf of individuals. In this case, settlements on behalf of legal entities are carried out through their bank accounts.

In accordance with the Regulation of the Bank of Russia dated 04/01/2003 No. 222-P "On the procedure for making non-cash payments by individuals in the Russian Federation" cash cash Credit institutions accept tax payments only from individuals.

Thus, the legislation of the Russian Federation on taxes and fees and the banking legislation of the Russian Federation do not provide for the payment by organizations of mandatory payments, including taxes, in cash.

The Constitutional Court of the Russian Federation in Ruling No. 41-O dated January 22, 2004 noted that in order to properly fulfill the obligation to pay tax, the taxpayer is obliged independently, that is, on his own behalf and at the expense of his own funds, pay the appropriate amount of tax to the budget. At the same time, it is important that from the submitted payment documents it can be clearly established that the corresponding amount of tax was paid by this taxpayer and precisely at the expense of his own funds.

Article 78 Tax Code the procedure for offsetting amounts of overpaid taxes is regulated.

If the SNT land tax has not been properly paid, the amount of this tax paid an individual, is not subject to offset against arrears and debt on penalties incurred by SNT.

Compare: real estate owners' association and consumer cooperative

From the Federal Law of the Russian Federation of May 5, 2014 N 99-FZ “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation.”

Article 12312. Basic provisions on the partnership of real estate owners

1. A real estate owners’ association is a voluntary association of owners of real estate (premises in a building, including apartment building, or in several buildings, residential buildings, country houses, gardening, gardening or summer cottage land plots, etc.), created by them for joint ownership, use and, within the limits established by law, disposal of property (things) by force of law located in their common property and (or) in common use, as well as to achieve other goals provided for by law.

2. The charter of a partnership of real estate owners must contain information about its name, including the words “association of real estate owners,” its location, the subject and purpose of its activities, the composition and competence of the bodies of the partnership and the procedure for their decision-making, including issues decisions on which are made unanimously or by a qualified majority of votes, as well as other information provided by law.

3. The association of real estate owners is not liable for the obligations of its members. Members of a real estate owners' association are not liable for its obligations.

4. By decision of its members, a real estate owners' association may be transformed into a consumer cooperative.

Article 12313. Property of a real estate owners’ association

1. The association of real estate owners is the owner of its property.

2. Common property in an apartment building, as well as common objects in horticultural, gardening and dacha non-profit partnerships belong to the members of the corresponding partnership of real estate owners on the right of common shared ownership, unless otherwise provided by law. The composition of such property and the procedure for determining shares in the right of common ownership of it are established by law.

3. The share in the right of common ownership of common property in an apartment building of the owner of the premises in this building, as well as the share in the right of common ownership of objects of common use in a gardening, gardening or dacha non-profit partnership of the owner of a land plot - a member of such a non-profit partnership, follows the fate of the ownership to the specified premises or land plot.

Article 12314. Features of management in a partnership of real estate owners

1. Towards exceptional competence supreme body of a partnership of real estate owners, along with the issues specified in paragraph 2 of Article 653 of this Code, also applies to the adoption of decisions on establishing the amount of mandatory payments and contributions of members of the partnership.

2. In a partnership of real estate owners, a sole owner is created executive body(chairman) and a permanent collegial executive body (board).

By decision of the supreme body of the partnership of real estate owners (clause 1 of Article 653), the powers of the permanent bodies of the partnership may be terminated early in cases of gross violation of their duties, a revealed inability to properly conduct business, or in the presence of other serious grounds.

Article 123.2. Basic provisions on the consumer cooperative

1. A consumer cooperative is recognized as a voluntary association of citizens or citizens and legal entities based on membership in order to satisfy their material and other needs, carried out by combining property share contributions by its members.

2. The charter of a consumer cooperative must contain information about the name and location of the cooperative, the subject and purpose of its activities, conditions on the amount of share contributions of members of the cooperative, the composition and procedure for making share contributions by members of the cooperative and their responsibility for violating the obligation to make share contributions, about the composition and competence of the cooperative’s bodies and the procedure for making decisions by them, including on issues on which decisions are made unanimously or by a qualified majority of votes, the procedure for covering losses incurred by members of the cooperative.

The name of a consumer cooperative must contain an indication of the main purpose of its activities, as well as the word “cooperative”. The name of the mutual insurance company must contain the words “consumer society”.

3. By decision of its members, a consumer cooperative can be transformed into public organization, association (union), autonomous non-profit organization or fund. A housing or housing construction cooperative, by decision of its members, can only be transformed into a partnership of real estate owners.

Article 123.3. Obligation of members of a consumer cooperative to make additional contributions

1. Within three months after approval of the annual balance sheet, members of the consumer cooperative are obliged to cover the resulting losses by making additional contributions. If this obligation is not fulfilled, the cooperative may be liquidated in court at the request of creditors.

2. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations to the extent of the unpaid portion of the additional contribution of each member of the cooperative.