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HOA reporting on STS income 6. Tax and accounting reporting of HOA on STS

For the joint management of the common property of an apartment building, the owners of the premises can be united in associations of homeowners - HOAs (Article 135 of the LC RF). How to keep accounting and pay taxes for HOAs under the simplified tax system, we will tell in our article.

Accounting in the HOA on a simplified system in 2019: postings

The HOA is a non-profit organization (clause 4, clause 3, article 50 of the Civil Code of the Russian Federation). The funds of the HOA consist of the following (clause 2 of article 151 of the LC RF):

  • mandatory payments, entrance and other fees of members of the HOA;
  • payments from homeowners who are not members of the HOA;
  • income from entrepreneurial activities of the HOA, aimed at fulfilling the goals, tasks and obligations of the HOA (Article 152 of the LC RF);
  • operating subsidies common property, carrying out current and major repairs, the provision of certain types of utilities and other subsidies;
  • other supply.

The HOA keeps track of targeted funds on account 86 “Target financing”. To account 86, it is necessary to open sub-accounts in the context of sources of funds. Consider the accounting of HOA contributions, except for payments for housing and communal services, the accounting of which will be discussed below.

Operation Account debit Account credit
Calculation of contributions due from members of the HOA, including contributions for major repairs 86 "Target financing"
Receipt of contributions (except for capital repairs, which are accumulated on a special account) 50 "Cashier",
51 "Settlement accounts"		 76 "Settlements with different debtors and creditors"
Receipt of contributions for major repairs 55 "Special bank accounts" 76 "Settlements with different debtors and creditors"
Reflection of current expenses for the management of common property 20 "Main production",
60 "Settlements with suppliers and contractors",
76 "Settlements with different debtors and creditors"
Writing off the costs of managing common property at the expense of targeted financing 86 "Target financing" 20 "Main production",
26 “General business expenses”, etc.

Accounting for the business activities of the HOA is carried out in the usual manner using account 90 "Sales".

Taxation of HOAs under the simplified tax system in 2019

When determining income, the simplified tax system does not take into account, in particular, income received in the framework of targeted financing (clause 1, clause 1.1, article 346.15, clause 14, clause 1, article 251 of the Tax Code of the Russian Federation) and targeted revenues (clause 2, art. 251 of the Tax Code of the Russian Federation). To them, the HOA may, in particular, include:

  • entrance and membership fees of members of the HOA;
  • donations;
  • budget resources to finance the overhaul in accordance with the Federal Law of July 21, 2007 No. 185-FZ and the Housing Code of the Russian Federation;
  • homeowners' funds received by the HOA for repairs.

These incomes are not taken into account only if the HOA keeps separate records of income and expenses for targeted funds. If there is no separate accounting, then targeted revenues are taken into account in the income of the simplifier on general terms.

The HOA develops the procedure for maintaining separate accounting on its own and fixes it in its own. As examples for the development of registers for recording the receipt and use of targeted funds, you can use the sample registers given in the Recommendations of the Ministry of Taxes of the Russian Federation.

At the same time, in KUDiR, the HOA does not reflect income and expenses on simplified taxation, which are not taken into account when calculating tax under the simplified tax system.

Utility payments HOA: accounting and taxation

And what is the procedure for accounting for the amounts received by the partnership as payment for housing and communal services? The amounts received from the owners (users) of housing in payment for utility services that are provided by third-party organizations are not included in income under the simplified tax system (clause 4, clause 1.1, article 346.15 of the Tax Code of the Russian Federation, Definition of the Supreme Court of May 11, 2018 No. 305-KG17- 22109 in case No. A41-86032/2016). This is provided that the payment received for utilities is transferred in the future (Letter of the Ministry of Finance dated 06/14/2018 No. 03-11-06/2/40525):

Resource supply organization - for the supply of resources;
- to the regional operator for the treatment of municipal solid waste - for the services rendered.

If an intermediary agreement is concluded between the HOA and the owner of the residential premises, then only the corresponding remuneration will be the income of the HOA (Letters of the Ministry of Finance of August 18, 2017 No.

Thus, if the HOA acts only as an intermediary between homeowners and the resource supply organization (operator), then the accounting will be as follows:

If the HOA independently provides services to the owners (users) of housing, then the payment for these services is included in the income of the HOA. And accounting for utility bills will look like this:

Analytical accounting of payers of utility bills on accounts 62.76 is organized in the context of homeowners in order to obtain information on the status of settlements with each owner as of the reporting date.

Accounting in the management company on the simplified tax system

The management of an apartment building can also be carried out by a specialized organization on the basis of a license - a management company (clause 1.3, clause 3, clause 2, article 161 of the LC RF). The accounting of the management company and its taxation on the simplified tax system will be similar to the above procedure for accounting and taxation of the HOA.

The most important goal that determines the activity of an HOA or a housing cooperative is the management of an apartment building, the creation best conditions residence of the owners. According to the Civil Code of the Russian Federation, HOAs and LCDs are legal entities and are non-profit corporate organizations.

Legislators oblige such organizations not only to form and submit reports standard for legal entities, but also to report to authorities, housing supervision authorities, and the general meeting of members. Every year the list of submitted reports expands, complicating the work of chairmen and forcing them to learn the difficult language of regulatory documents.
So, let's deal with the question: what kind of reporting do homeowners associations, housing cooperatives? To whom and when should I report?

Accounting and tax reporting

Accounting reports of HOA, ZhSK. According to the Federal Law “On Accounting”, any non-profit organization must keep accounting records and draw up financial statements annually. It is important to note that when using the simplified taxation system, the HOA is not exempted from this obligation. As part of the financial statements, the HOA prepares a balance sheet, as well as a mandatory report on the intended use of funds. When carrying out entrepreneurial activities, the HOA draws up a report on financial results. The reporting set should be submitted to the tax authority and Rosstat in accordance with paragraphs. 5 p. 1 art. 23 of the Tax Code of the Russian Federation and Part 2 of Art. 18 of the Federal Law of December 6, 2011 No. 402-FZ until March 31.

Information about the average number. Annually until January 20, on the basis of Art. 80 of the Tax Code of the Russian Federation, all taxpayers submit such information to the tax authority at the place of their registration.

Tax reporting. Depending on the system of taxation applied in the HOA, tax declarations are necessarily drawn up. Simplified HOAs must submit a Tax Return for a single tax paid in connection with the application of the simplified taxation system until March 31. Located on common system taxation Homeowners associations submit declarations on income tax, VAT, property tax in the general manner. If there is an object of taxation for transport or land tax, it is necessary to draw up appropriate tax returns. In most cases, partnerships choose a simplified taxation system that reduces the number of reports generated.

Information about the income of individuals. Certificates in the form 2-NDFL are submitted in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation until April 1 every year. If more than 10 people received income from the HOA, then the information is presented on electronic media or via telecommunication channels.

Reporting on insurance premiums. Calculations on accrued and paid contributions in the form of RSV-1 and 4-FSS are quarterly submitted to the Pension Fund and the Social Insurance Fund. Since 2015, the deadlines for submitting reports have been increased (clause 1.2, part 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ):
RSV-1 is submitted no later than the 15th day of the second calendar month following the reporting one, on paper. In electronic form - up to the 20th day inclusive;
4-FSS is submitted no later than the 20th day of the month following the reporting one, on paper. In electronic form, submission is possible 5 calendar days later.
Also, annually, along with reporting for the first quarter, the FSS should confirm the type of economic activity.

Statistical reporting. For HOA and housing cooperatives, it is mandatory to submit the following reporting forms sent to state statistics bodies:
form 26-ZhKH, quarterly;
Form 22-ZhKH (consolidated), quarterly;
form P-4, quarterly with an average number of up to 15 people;
form 1-PU (housing and communal services), semi-annual;
form 1-KR, annual;
form 11 (short), annual.
It is also possible to present other forms of statistical observation, check the list at the offices of Rosstat.

Special reporting of housing and communal services organizations

Register of members of the HOA. HOA management bodies need to maintain a register of their members, which contains information identifying a member of the partnership, contact details, the size of the share in the common ownership of common property. A copy of such a register is sent to the State Housing Inspectorate every year during the first quarter. These duties are imputed in paragraph 9 of Art. 138, part 4 of Art. 143 ZhK RF.

Disclosure in accordance with the Standard. The information disclosure standard for organizations managing an apartment building was adopted in 2010 by Decree of the Government of the Russian Federation of September 23, 2010 No. 731. On December 1, 2014, the latest changes introduced by Decree of the Government of the Russian Federation No. 988 dated September 27, 2014 came into force, which increased the volume and list of information disclosed. In accordance with the requirements of the Decree, the Ministry of Construction of Russia approved the information disclosure form, the volume of which is more than 70 pages. Information on the new forms must be completed by May 1, 2015.
Recall that for the HOA and the residential complex of the city of Yaroslavl, information must be posted on the federal website www.reformagkh.ru independently, on the regional website www.city-yar.ru or www.yarregion.ru - by providing prepared information on electronic media or to the mayor's office Yaroslavl, or to the department of housing and communal services of the Yaroslavl region.

Reporting of the owner of a special account for the formation of a capital repair fund. If in your house the owners have chosen the method of forming a capital repair fund on a special account and an HOA or a housing cooperative is chosen as the owner of the account, then in accordance with Part 3 of Art. 172 of the Housing Code of the Russian Federation, the owner of such an account is obliged to report to the Housing Inspectorate information on the receipt of contributions for overhaul, on the balance of funds on the special account. In Yaroslavl, this information is provided monthly no later than the 5th day of the month following the reporting month, in electronic form using an EDS by filling out a special form on the website www.gkh76.ru.

Electronic passport of an apartment building submitted in accordance with Decree of the Government of the Russian Federation of December 28, 2012 No. 1468 to the authorized body in electronic form using an EDS on a monthly basis until the 15th day. In Yaroslavl, the MCP IRC (http://www.ircyar.ru/) has been appointed the operator for the collection, processing and storage of this information. The procedure for submitting electronic passports was approved by the Decree of the Deputy Mayor-Director of the Department of Urban Economy of the Mayor's Office of Yaroslavl dated February 21, 2014 No. 74.

I am often asked the question: Do homeowners associations need to submit a report to the Ministry of Justice»?
According to paragraph 3 of Art. 1 of the Federal Law "On Non-Commercial Organizations", this law does not apply to HOA, consumer cooperatives, horticultural associations. Therefore, the requirements of Art. 32 of the Law on reporting to the Ministry of Justice in the form ON001, approved by Government Decree No. 212 of April 15, 2006, do not apply to HOAs and LCDs.

As you can see, the activities of HOA and LCD are associated with the obligation to submit a large number of reports, the forms and procedure for submitting which are constantly being amended by legislators. In order to pass them without errors and the first time, chairmen and members of the board need to understand legal acts, systematically monitor changes in accounting, tax and housing legislation.

The more you study our legislation, the more questions arise and it is very difficult to do without an assistant. That's why . Contact for advice.

Download the free report sheet for HOA and housing cooperatives from complete list forms until 2016, Reporting sheet with changes in 2016.

The Ministry of Finance of the Russian Federation in a letter dated January 27, 2017 No. 03-11-11 / 4260 clarified the definition of the object of taxation in the HOA on the simplified tax system

Keeping records in the HOA on the simplified tax system is associated with one nuance, which most often raises questions from accountants. This nuance is connected with the definition of income subject to taxation in order to apply simplified taxation. Homeowners associations are created by the owners of real estate themselves, this is a non-profit organization whose main task is to regulate the life support of an apartment building. Such a definition is given in Article 135 of the LC RF. This means that since the activity is non-commercial, it is possible for it to receive targeted funds that are not subject to a single tax under the simplified system (Article 346.15 and Article 251 of the Tax Code of the Russian Federation).

You can fill out reports on the simplified tax system online and submit it via the Internet at. It transmits any reporting online automatically. You can send declarations and calculations to the tax service, social. fear, the Pension Fund, Rosstat and other government departments. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of the Russian Federation. Try it for free:

The following will help you fill out reports on the “income minus expenses” object on your own:

The Ministry of Finance of the Russian Federation in its recent letter dated January 27, 2017 No. 03-11-11 / 4260 gave detailed explanations on the definition of the object of taxation in the HOA on simplified terms.

What payments do not apply to the income of the HOA on the simplified tax system?

According to the provisions of the letter from financiers, HOAs on the simplified tax system should not take into account contributions (entry, share and membership) and income in the format of free work and services provided within the framework of contractual relations. Donations assessed as such in the Civil Code of the Russian Federation are not income. When determining an object for a simplified tax, the funds contributed by members of the HOA are not taken into account in order to form reserve sources for repairs in the manner indicated by Article 324 of the Tax Code of the Russian Federation USN. Not recognized as income and budget financing for overhauls in the framework of the Federal Law of July 21, 2007 No. 185-FZ and the Housing Code of the Russian Federation.

These incomes are: targeted income for the maintenance and provision of the statutory activities of NCOs. This means that they do not need to be taken into account in simplified income.

What is recognized as income of the HOA on the simplified tax system?

At the same time, other mandatory payments credited to the settlement account of the HOA must be taken into account as income when determining the object of taxation for a single tax in order to apply the simplified system. Such mandatory payments include funds contributed by property owners to pay for housing and communal services, and it does not matter whether these owners have membership in the HOA or not.

Ministry officials focused in the letter under discussion on entrepreneurial activity HOA associated with the provision on a contractual basis of intermediary services for the acquisition of housing and communal services on behalf of homeowners.

It is worth recalling that when determining the object of taxation according to the simplified tax system, taxpayers must take into account both sales income and non-operating income (clauses 1-2 of article 248 of the Tax Code of the Russian Federation). But the incomes given in paragraphs of article 251 of the Tax Code of the Russian Federation (clause 1-1.1 of article 346.15 of the Tax Code of the Russian Federation) are not subject to accounting when determining the object of taxation in order to apply the simplified regime.

Important point!

Income received from targeted financing is not recognized only if the HOA on the simplified system maintains separate accounting for income and expenses.

If the company does not carry out separate accounting, then all targeted receipts should be accounted for in the general manner.

The HOA independently develops the procedure for the formation of separate accounting, fixing its provisions in its accounting policy for tax purposes. When forming a register for accounting for targeted receipts, you can use the examples given in the Recommendations of the Ministry of Taxes of the Russian Federation.

In the Book of Income and Expenditures of NCOs on the simplified tax system, one should not indicate those incomes and expenses that are not taken into account when calculating the simplified tax.

Important! For housing associations wishing to switch to a simplified tax payment system, it is possible to switch only to that version of the system in which expenses are deducted from income, and the tax rate is 15 percent (clause 3 of article 346.14 of the Tax Code of the Russian Federation). Among the main advantages of a simplified system for HOAs are:

  1. Exemption from VAT.
  2. The ability to reduce the tax base when new residents of the house join the partnership.
  3. Possibility to exempt from taxes the income of the housing association, which arose as a result of economic activity.
  4. The possibility of minimizing the amount of taxes paid by leveling the difference between income and expenses.

It is possible to reduce the difference between income and expenditure, regardless of the size of the net income, which is a significant advantage for large housing structures.

Tax and accounting reporting of the homeowners association on the simplified tax system in 2018

It must be remembered: homeowners' contributions are recorded on account 86, and cash receipts from income-generating activities are recorded on account 90. Read also the article: → “Account 86: targeted financing. Example, wiring. Income: D 76 K 86 / targeted funds Accrual of contributions from owners D 50 K 76 Receipt of membership fees D 51 K 62 Receipt of rent Expenses: D 91.2 K 51 Bank account maintenance D 97 K 60.01 Account for insurance of common property D 20 K 97 Insurance payment D 86/target funds K 20 Repayment HOA expenses at the expense of membership fees Deadlines for reporting for HOAs According to Article 15 of the Federal Law of December 6, 2011
No. 402-FZ "On Accounting" (with amendments and additions) for the reporting period for the annual financial statements is a calendar year (January 1 to December 31).

HOA reporting on the simplified tax system in 2018: main features

Such an association is necessary for the continuous solution of emerging problems of providing citizens living in the house with heat, electricity, water, as well as for organizing timely maintenance of common house equipment and space, carrying out repairs, etc. Under the general management of the association falls:

  • common property in the house
  • property of owners of apartments in several houses.

Among the main objectives of the HOA are the following:

  • use and disposal of common property;
  • ensuring the safety of common property;
  • organization of permanent provision of utility services to residents of the house;
  • solution of other necessary issues.

Financing of the activities of the HOA is carried out at the expense of membership fees and mandatory payments. The amounts of payments and contributions are determined by voting.

Taxation of a homeowners association with a taxation system in 2017 - 2018

It is about these types of reporting that information will be presented in detail below. Procedure accounting for HOA Despite the fact that a non-profit organization does not have profit-making as its main activity (clause 1, article 2 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Profit Organizations" (as amended and supplemented)), no less, in accordance with paragraph 1 of Article 32 of Federal No. 7-FZ, a non-profit organization maintains accounting records in the manner prescribed by law Russian Federation. When compiling financial statements, it is necessary to be guided by the Information of the Ministry of Finance of Russia dated December 24, 2015.

Homeowner's income from STS will decrease in 2018

  • 1 Accounting (financial) reporting
  • 2 Tax reporting
  • 3 Tax reporting: BASIC
  • 4 Tax reporting: USN
  • 5 Insurance premium reporting
  • 6 Statistical reporting
  • 7 Disclosure
  • 8 Liability for non-disclosure

HOA (TSN) is a non-profit organization that is created through state registration legal entity(Article 123.12 and paragraph 2 of Article 291 of the Civil Code of the Russian Federation). At the same time, to ensure its activities, the partnership has hired personnel - at least the board headed by the chairman of the board. Labor costs for hired employees are included in the estimate of income and expenses of the HOA (TSN) for the year.
Accounting (financial) statements HOA, TSN (represented by the board) is obliged to keep accounting records and draw up financial statements.

Accounting, tax accounting and reporting in the HOA

Other entries that allow you to record basic income and expenses include:

  • Receiving subsidies - D55 and K50.
  • Expenses for repair work - D20 and K60.
  • Receipt of contributions - D76 and K86.
  • Payment on receipts for special services of non-members of the HOA - D76 and K60.
  • The cost of paying for the services of suppliers - D91 and K60.
  • Calculation of tax when using the simplified tax system - D26 and K68.
  • Profit from the lease of premises - D62 and K90.

If there is no separate accounting, then all receipts are considered income from which it is necessary to pay tax. Important! In order to exclude profit from economic activities (including rental of premises) from the total amount of income under the simplified tax system, you need to use postings D84 and K86, which transfer commercial profit into targeted financing.

What reports does the homeowners association submit for the half year in 2018

In particular, the list includes targeted revenues in the form of budget subsidies and funds from owners for repairs, as well as cash receipts for the maintenance of the HOA and its conduct of activities in accordance with the charter (membership fees, donations, receipts for the formation of a reserve, etc.) IMPORTANT! It is possible not to take into account these amounts in income only if separate accounting of income and expenses that arise as a result of targeted financing is maintained. Otherwise, the HOA pays a single tax on them on a common basis. From the income of the HOA can deduct the insurance premiums paid by the association individuals(P.


3 art. 346.21 of the Tax Code of the Russian Federation) and the amounts of temporary disability benefits paid at the expense of the HOA funds. But the tax can be reduced only up to 50%. The main problem of the HOA on the simplified tax system is the accounting of utility bills.
PZ-1/2015 "On the peculiarities of the formation of accounting (financial) statements of non-profit organizations", which states that the annual accounting (financial) statements of a non-profit organization consists of: 1 Balance sheet 2 Report on the intended use of funds 3 Applications provided for by regulatory legal acts Statement of changes in capital Statement of cash flows Explanations Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (as amended) provides for the provision of interim reporting, which implies the provision of a balance sheet.

Accounting statements of the HOA on the simplified tax system in 2018 conditions

The HOA issues invoices to members and "non-members" according to a single principle, financial results on account 90 "Sales" is not formed. Settlements with the bank: Dt 91 sub-account "Other expenses" Kt 51 - expenses for settlement and cash services; Dt 51 Kt 91 sub-account "Other income" - interest received on the balance of the account; Dt 91 sub-account "Balance of other income and expenses" Kt 99 - profit from operations with the bank; Dt 99 K 84 - balance reformation; Dt 84 Kt 86 sub-account "General Consumption Fund" - undistributed profit is classified as special-purpose financing; Dt 99 Kt 91 sub-account "Balance of other income and expenses" - loss on operations with the bank; Dt 84 Kt 99 - balance reformation; Dt 76, 62 CREDIT 84 - the loss is claimed to be covered by the owners of the premises.

This is stated in paragraph 1 of Article 32 of the Law of January 12, 1996 No. 7-FZ and paragraph 7 of Article 148 of the Housing Code of the Russian Federation, letter of the Ministry of Construction of Russia of April 10, 2015 No. 10407-AC / 04. This applies both to partnerships on the general taxation system and on simplified taxation (Law of December 6, 2011 No. 402-FZ, information of the Ministry of Finance of Russia No. PZ-10/2012, letter of the Ministry of Finance of Russia of March 27, 2013 No. 03-11 -11/117). At the same time, when forming indicators for accounting (financial) statements, it is necessary to take into account the recommendations of the Ministry of Finance of Russia set out in Information No. ПЗ-1/2015.

The composition of the reporting of the HOA (TSN) depends on whether the partnership enjoys the right to keep accounting in a simplified manner or not.

  • 1 Features of creating an HOA
  • 2 The procedure for the formation of funds
  • 3 How should utility bills be accounted for?
  • 4 Features of accounting
  • 5 How is reporting generated and submitted?
  • 6 Taxation

Many owners of urban properties located in apartment buildings, make a decision to create an HOA. This is done not only in order to optimize the costs of public services but also to maintain the property of tenants in proper technical condition. Each association of property owners must be organized in accordance with the regulations of the Federal legislation.

At the same time, the HOA is entrusted with the obligation to keep accounting records and submit the information formed based on the results of the reporting periods in tax office reporting.
Reporting and taxation of HOAs under the simplified tax system in 2017 is topical issues, since at present it is the homeowners' association that is the most effective form of managing MKD. Many HOAs, when organizing their work, opt for the simplified tax system, since this greatly simplifies their work. Features of HOA Taxation of HOAs under the simplified tax system in 2017 HOA with “Income” HOA with the simplified tax system “Income minus expenses” but cannot pay dividends).


It brings together apartment owners in an apartment building to simplify management. (Articles 135, 161 of the LC RF).

Many homeowners associations are switching to a “simplified” system.

However, this does not solve a number of problems, and in some cases it may not even simplify, but complicate the life of an accountant. To help such partnerships, we offer a series of articles on the intricacies of using the USNO in the HOA. To begin with, it is logical to recall the main nuances of the use of "simplified".

The case is voluntary

The transition to the simplified taxation system is carried out exclusively at the request of the taxpayer himself, that is, the created HOA, by default, is considered to be on the general taxation regime. In order to apply USNO, you need to submit a special application. By general rule this is done in the period from October 1 to November 30 of the year preceding the year from which the HOA wants to switch to "simplified". However, for newly created organizations there is a special rule: they must submit such an application within five days from the date of registration with the tax authority indicated in the relevant certificate, after which they can apply the simplified taxation system starting from the date of registration.

Of course, this does not mean that everyone can switch to this special mode. AT Chapter 26.2 of the Tax Code of the Russian Federation lists a number of restrictions and requirements for those who can apply for the use of "simplified".

First of all, we emphasize that the ban on the use of the simplified taxation system non-profit organizations(these include HOA) is not in the tax legislation, therefore, in principle, the transition of the HOA to the "simplified" is possible if the other conditions are met.

In particular, it is necessary that average population employees for each reporting (tax) period did not exceed 100 people, and the residual value of fixed assets and intangible assets (IA) - 100 million rubles. Moreover, the composition of fixed assets and intangible assets is determined according to the rules of tax legislation: only those objects that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with the rules ch. 25 Tax Code of the Russian Federation, but their value must be calculated in accordance with accounting rules.

In addition, there are income limits, above which the simplified taxation system cannot be applied. Moreover, not only revenues (revenues from sales), but also non-operating incomes ( Art. 248 Tax Code of the Russian Federation).

In particular, during 2012 it is possible to apply the “simplification” only until the income calculated on an accrual basis for the current year does not exceed 60 million rubles.

If there is an excess (both in terms of income and the number of employees or the value of fixed assets and intangible assets), the organization loses the right to use the simplified taxation system and is considered to have switched to the general regime from the beginning of the quarter in which the excess was allowed. This means that it is necessary to retroactively calculate and pay all taxes provided for by the general one, but penalties and fines for late payment of monthly payments for this quarter are not charged.

_______________________________

According to our forecasts, it will amount to 57,904,103 rubles.



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