Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the legislation established for all enterprises. Document flow is aimed at registration of operations that serve the needs of the organization. Entrepreneurial activity is allowed only to achieve the goals specified in the constituent documents. In the article we will consider how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. tax accounting. SNT is complete legal entity with the Charter, which determines the procedure for conducting activities.

The volume of corroborative documents when maintaining accounting partnerships depends on the system of taxation chosen by the organization. SNT has the opportunity to choose a general or simplified taxation regime.

limit value average population in enterprises, the simplified tax system should not exceed 100 people. It is not allowed to change the object of taxation of the simplified tax system or the system during the year. In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators for articles is made in the journal of operations.

When maintaining the simplified tax system, the partnership pays:

• Single tax calculated when maintaining commercial activities.
• Insurance premiums accrued to the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees who receive wages.
• personal income tax paid by the tax agent.
• Land tax, the amount of which is paid from members' contributions.

For taxes paid, SNT submits declarations and settlements to the IFTS and funds. Balance sheet represents in a simplified form, established for small businesses. It is obligatory to submit a report on the intended use of the funds received.

When carrying out entrepreneurial activities, separate accounting of income and expenses is necessary. Separate accounting is carried out for funds received and spent under targeted programs and commercial activities.

The document flow of SNT is carried out by groups of assets and liabilities.

The duties of the SNT accounting department include tax accounting and reporting for regulatory organizations. The chairman of the SNT may assume responsibility for keeping records. The IFTS is quite wary of situations where the positions of chairman, accountant and other employees are held on a voluntary basis, without remuneration.

Source of SNT income

The receipt of amounts for servicing activities is made by membership fees of the participants in the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The amount of membership fees is set for a calendar year or another period determined by the partnership. Membership fees are treated as earmarked tax-free income.

Receipt of membership dues is made according to the receipt cash order. CNT organizations are required to comply with the rules for conducting cash transactions. If the day of receipt of funds at the cash desk coincides with a number of persons, acceptance can be carried out according to the statement indicating the data of the site, person and with a signature. A PKO (incoming cash order) is mandatory issued to the document, followed by its reflection in the cash book.

Income Accounts

The working chart of accounts used by the partnership is approved in the appendix to the accounting policy. Accounting for receipts is carried out using account 86 "Target financing" and sub-accounts opened for analytical accounting. The account is opened:

• 86/1 to account for the funds of the entrance fee sent to the paperwork.
• 86/2 to account for membership fees used to cover current expenses.
• 86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of a fixed asset.

Let's consider an example with a typical situation of accounting in SNT "Plot". The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person amounted to 1500 rubles. The designated purpose amount is accumulated on account 86/3 for a loan by participants. In accounting for persons, the following transactions are reflected:

Debit 76/5 Credit 86/3 - 1500 rubles - the debt has been accrued in the amount of the target contribution.

Debit 50 Credit 76/5 - 1500 rubles - a cash contribution was made to the target program.

Account 86/3 will be closed after the construction of the SNT "Uchastok" road. Debt on counterparties can be determined by account 76/5.

Accounting for partnership expenses

The list of expenses allowed when servicing the activities of the SNT should be established in the constituent documents or an internal regulation approved by the general meeting of participants. The amount of annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting.

SNT often uses a ledger for its operations. The document is necessary for compiling internal reporting, determining the balance and movement on accounts. Consider the features of the accounting journal.

The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expenditure side of the estimate.

Accounting for utility bills on a practical example

The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of received SNT public service is electricity supplied on the basis of an agreement with a resource supply company. Accounting for electricity costs is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts.

Consider examples of postings when receiving electricity bills and paying them from a service provider.

In the address of SNT "Ogorodnik" from JSC "Energosbyt" was billed for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for receiving energy, which he made a note in the copy of the service provider. In the accounting of SNT "Ogorodnik" entries are made:

1. Dt 26 Kt 60 - 850 rubles - the amount of expenses of SNT for electricity according to the act was accrued;
2. Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
3. Dt 86 / 2Kt 26 - 850 rubles - expenses were covered through targeted revenues.

The debt for the supply of electricity to SNT Ogorodnik has been repaid.

The costs of paying utility bills to the service company are covered by the targeted income of the participants. The partnership itself does not provide electricity supply services and income from expenses is not considered income. The duties of the governing body of the partnership include collecting funds and transferring them to the company providing the electricity service. Accounting in the SNT is carried out in strict accordance with the tariffs established for the service.

Land plots and property of SNT

It is possible to use SNT land only for its intended purpose for growing crops and building a building. The land is not used for residential construction. The building on the site is not registered as a property with the right of registration and has the status of a garden house.

A land plot cannot be privatized and is leased to a person after joining a partnership. The property is the property of all participants. Persons have at their disposal:

• Public roads located on the territory of SNT.
• Communications intended for the functioning of engineering networks.
• Areas intended for parking or placing containers for collecting garbage.
• Common facilities, gates, fences.

Accounting for property created at the expense of members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property of a legal entity, issued in the form of a SNT. The right to dispose of property with restrictions on transactions must be approved in the charter of the partnership.

Members of the partnership have the right to dispose of property on general rights. In the case of use of SNT property by third parties, a contract for the right to use is concluded with them for a fee, the amount of which corresponds to the cost established for members.

Blitz answers to common questions

Let's consider the answers to a number of practical questions of SNT activities.

Question number 1. How are the size of membership fees determined and their accounting in the absence of estimates?

The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To account for receipts and expenses, a journal of operations is created, which allows you to determine the distribution of amounts among expense accounts.

Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement?

SNT can take the form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where a record is made of the payment of the fee.

Question number 3. Are the income from the members of the SNT to cover the payment for electricity and land tax the income of the partnership?

No, they are not. The amounts are paid as part of membership dues, which must be indicated in the Articles of Association of the partnership.

Question number 4. How are the costs of SNT covered when the need exceeds the income established according to the annual estimate?

The amount of target receipts of the members of the partnership depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the CNT and revise the amount of contributions established for the year.

Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the legislation established for all enterprises. Document flow is aimed at registration of operations that serve the needs of the organization. Entrepreneurial activity is allowed only to achieve the goals specified in the constituent documents. In the article we will consider how accounting is carried out in SNT.

The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly with enterprises of other forms, the conduct of activities must be taken into account and formalized in accordance with the terms of accounting and tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for doing business.

The choice of the system of taxation of SNT

The volume of supporting documents in the accounting of partnerships depends on the taxation system chosen by the organization. SNT has the opportunity to choose a general or simplified taxation regime.

Use of the simplified tax system in accounting

The limit value of the average number in enterprises of the simplified tax system should not exceed 100 people. It is not allowed to change the object of taxation of the simplified tax system or the system during the year. In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators for articles is made in the journal of operations.

When maintaining the simplified tax system, the partnership pays:

• A single tax calculated in the conduct of commercial activities.
• Insurance premiums accrued to the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees who receive wages.
• personal income tax paid by the tax agent.
• Land tax, the amount of which is paid from members' contributions.

For taxes paid, SNT submits declarations and settlements to the IFTS and funds. The balance sheet presents in a simplified form, established for small businesses. It is obligatory to submit a report on the intended use of the funds received.

When carrying out entrepreneurial activities, separate accounting of income and expenses is necessary. Separate accounting is carried out for funds received and spent under targeted programs and commercial activities.

Accounting for the objects of the garden partnership

The document flow of SNT is carried out by groups of assets and liabilities.

The duties of the SNT accounting department include tax accounting and reporting for regulatory organizations. The chairman of the SNT may assume responsibility for keeping records. The IFTS is quite wary of situations where the positions of chairman, accountant and other employees are held on a voluntary basis, without remuneration.

Source of SNT income

The receipt of amounts for servicing activities is made by membership fees of the participants in the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The amount of membership fees is set for a calendar year or another period determined by the partnership. Membership fees are treated as earmarked tax-free income.

Receipt of membership dues is made according to the receipt cash order. CNT organizations are required to comply with the rules for conducting cash transactions. If the day of receipt of funds at the cash desk coincides with a number of persons, acceptance can be carried out according to the statement indicating the data of the site, person and with a signature. A PKO (incoming cash order) is mandatory issued to the document, followed by its reflection in the cash book.

Income Accounts

The working chart of accounts used by the partnership is approved in the appendix to the accounting policy. Accounting for receipts is carried out using sub-accounts opened for analytical accounting. The account is opened:

• 86/1 to account for the funds of the entrance fee sent to the paperwork.
• 86/2 to account for membership fees used to cover current expenses.
• 86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of a fixed asset.

Let's consider an example with a typical situation of accounting in SNT "Plot". The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person amounted to 1500 rubles. The designated purpose amount is accumulated on account 86/3 for a loan by participants. In accounting for persons, the following transactions are reflected:

Debit 76/5 Credit 86/3 - 1500 rubles - the debt has been accrued in the amount of the target contribution.

Debit 50 Credit 76/5 - 1500 rubles - a cash contribution was made to the target program.

Account 86/3 will be closed after the construction of the SNT "Uchastok" road. Debt on counterparties can be determined by account 76/5.

Accounting for partnership expenses

The list of expenses allowed when servicing the activities of the SNT should be established in the constituent documents or an internal regulation approved by the general meeting of participants. The amount of annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting.

SNT often uses a ledger for its operations. The document is necessary for compiling internal reporting, determining the balance and movement on accounts. Consider the features of the accounting journal.

The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expenditure side of the estimate.

Accounting for utility bills on a practical example

The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of utility service received by SNT is electricity supplied on the basis of an agreement with a resource supply company. Accounting for electricity costs is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts.

Consider examples of postings when receiving electricity bills and paying them from a service provider.

In the address of SNT "Ogorodnik" from JSC "Energosbyt" was billed for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for receiving energy, which he made a note in the copy of the service provider. In the accounting of SNT "Ogorodnik" entries are made:

1. Dt 26 Kt 60 - 850 rubles - the amount of expenses of SNT for electricity according to the act was accrued;
2. Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
3. Dt 86 / 2Kt 26 - 850 rubles - expenses were covered through targeted revenues.

The debt for the supply of electricity to SNT Ogorodnik has been repaid.

The costs of paying utility bills to the service company are covered by the targeted income of the participants. The partnership itself does not provide electricity supply services and income from expenses is not considered income. The duties of the governing body of the partnership include collecting funds and transferring them to the company providing the electricity service. Accounting in the SNT is carried out in strict accordance with the tariffs established for the service.

Land plots and property of SNT

It is possible to use SNT land only for its intended purpose for growing crops and building a building. The land is not used for residential construction. The building on the site is not registered as a property with the right of registration and has the status of a garden house.

A land plot cannot be privatized and is leased to a person after joining a partnership. The property is the property of all participants. Persons have at their disposal:

• Public roads located on the territory of SNT.
• Communications intended for the functioning of engineering networks.
• Areas intended for parking or placing containers for collecting garbage.
• Common facilities, gates, fences.

Accounting for property created at the expense of members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property of a legal entity, issued in the form of a SNT. The right to dispose of property with restrictions on transactions must be approved in the charter of the partnership.

Members of the partnership have the right to dispose of property on a general basis. In the case of use of SNT property by third parties, a contract for the right to use is concluded with them for a fee, the amount of which corresponds to the cost established for members.

Blitz answers to common questions

Let's consider the answers to a number of practical questions of SNT activities.

Question number 1. How are the size of membership fees determined and their accounting in the absence of estimates?

The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To account for receipts and expenses, a journal of operations is created, which allows you to determine the distribution of amounts among expense accounts.

Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement?

SNT can take the form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where a record is made of the payment of the fee.

Question number 3. Are the income from the members of the SNT to cover the payment for electricity and land tax the income of the partnership?

No, they are not. The amounts are paid as part of membership dues, which must be indicated in the Articles of Association of the partnership.

Question number 4. How are the costs of SNT covered when the need exceeds the income established according to the annual estimate?

The amount of target receipts of the members of the partnership depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the CNT and revise the amount of contributions established for the year.

Accounting in SNT has its own specifics and features. How to organize accounting various systems taxation, let's talk about it. And of course, we will not ignore the changes that have occurred in the legal regulation of the activities of SNT since 01/01/2019.

The concept of SNT

SNT (gardening non-profit partnership) is a non-profit structure established on a voluntary basis to help its members solve various economic and social problems in gardening, horticulture or dacha farming. These issues include providing the participants of the association with water, electricity, heat, gas, etc.

Main normative act, regulating the activities of SNT, since 2019, is the law “On the conduct of gardening and horticulture by citizens ...” dated July 29, 2017 No. 217-FZ. Prior to this, the law “On horticultural, gardening and country non-profit associations of citizens” dated 15.04.1998 No. 66-FZ was in force.

NOTE! SNT is not subject to the law "On non-profit organizations" dated January 12, 1996 No. 7-FZ (clause 3, article 1 of law No. 7-FZ). But for the purposes of applying accounting standards, SNT is considered as a non-profit structure.

The procedure for conducting accounting in SNT is not defined by separate provisions of the law. Therefore, it is necessary to be guided by uniform standards in the field of accounting, on the basis of which a local regulatory document should be developed - the company's accounting policy.

The nuances of accounting for fixed assets in SNT

Accounting for fixed assets (OS) is regulated by PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance dated 30.03.2001 No. 26n). According to paragraph 4 this provision non-profit organizations(hereinafter referred to as NPOs) are accepted for accounting as fixed assets if the object is used in activities aimed at achieving the goals of creating an NPO, including entrepreneurial activity. The following conditions must also be met at the same time:

• the term of the intended use of the OS object is more than a year;
• the object was acquired for the purpose of further use, and not for resale.

An asset is taken into account at historical cost, which is the sum of the actual costs incurred in the process of acquiring, building or manufacturing an asset. These include the amounts paid to the seller under the contract for the sale of the object, as well as the costs of transportation, information and consulting services, non-refundable taxes, etc.

NOTE! If the fixed asset is acquired strictly for non-commercial activities (that is, they do not plan to associate the receipt of taxable revenue with its use), then the amount of input VAT is included in the cost of the object (clause 2 of article 170 of the Tax Code of the Russian Federation).

All costs for the acquisition of fixed assets are collected on account 08 “Investments in non-current assets”, and upon commissioning of the asset, account 08 is credited to the debit of account 01 “Fixed assets of the organization”.

The wiring looks like this:

Dt 08 Kt 60 - an asset was purchased from the seller (including VAT amounts);

Dt 08 Kt 60, 76 - direct costs for the purchase of an asset (transport, consulting, etc.) are reflected;

Dt 01 Kt 08 - the asset was put into operation;

IMPORTANT! The use of funds from targeted contributions for capital investments should be reflected using account 83 (according to the instructions for the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n).

Dt 86 Kt 83 - targeted funds allocated for capital investments are accounted for as an increase in additional capital;

Dt 83 Kt 01 - reflected the disposal of the investment object, purchased at the expense of targeted income.

All operations on the movement of OS objects are documented in primary documents. Which ones, see the material "Documentation of the movement of fixed assets".

In accounting, fixed assets with a value of less than 40,000 rubles. can be taken into account as part of the MPZ (clause 5 PBU 6/01).

IMPORTANT! Depreciation on fixed assets acquired at the expense of earmarked receipts and used in non-commercial activities is not charged (clause 17, section 3 PBU 6/01, subclause 2, clause 2, article 264 of the Tax Code of the Russian Federation). The amount of depreciation is calculated on a straight-line basis and is taken into account on the off-balance account 010 “Depreciation of fixed assets” at the end of the year. Such assets are also not revalued.

Upon disposal of fixed assets acquired through targeted financing, the sources of financing are not repaid and are not taken into account in financial results companies. In accounting, such an operation is documented by the entry Dt 83 Kt 01.

At the same time, if SNT has acquired a fixed asset at the expense of business activities and uses it to generate income, then depreciation is charged on this property, and it is accounted for separately from the target one. Depreciation in this case is written off as expenses by posting Dt 20 Kt 02.

If the SNT received the fixed asset at the expense of targeted funds, but uses it in commercial activities, then the value of the asset is recognized as income of the NPO (clause 14, article 250 of the Tax Code of the Russian Federation). The cost of property in this case is repaid by depreciation (clause 1, article 252 of the Tax Code of the Russian Federation).

Accounting for earmarked funds in SNT

The budget of the CNT is formed from funds contributed by members of the CNT.

NOTE! From 01/01/2019, SNT can only accept contributions from participants to a current account, not to the cash desk (Article 14 of Law No. 217-FZ). KKT when accepting contributions is not applied. Contributions are not payment for goods, works, services, and therefore do not fall under the concept of "calculations" in the sense of the law "On CCP" dated May 22, 2003 No. 54-FZ. Similar clarifications are given in the letter of the Ministry of Finance dated September 11, 2018 No. 03-01-15 / 65041 in relation to targeted contributions to TSN.

These contributions include:

• membership fees - periodically paid by members of the association cash, which are directed to the current expenses of the organization;
• earmarked contributions - funds, the expenditure of which can be directed to the acquisition of objects of common use.

NOTE! From 01/01/2019, SNT no longer collects entry fees from participants. Entrance fees paid earlier are not returned to participants (clause 31 of article 54 of law No. 217-FZ).

In accounting, account 86 “Target financing” is used to reflect the movement of these contributions. To separate the fees, it is more convenient to enter separate sub-accounts, for example, 86.1 "Membership fees", 86.2 "Targeted fees". To account for mutual settlements with members of the SNT, account 76 “Settlements with various debtors and creditors” is used.

SNT receives and spends money on the basis of an income and expenditure estimate approved at a general meeting by members of the partnership (clause 8, article 14 of law No. 217-FZ). Contributions can be spent strictly on a specific budget item. unified form there is no estimate, and the leadership of the partnership develops it independently.

The expenses incurred can be reflected in the debit of standard cost accounts (20, 26), but it is also possible to immediately reflect in the debit of account 86, bypassing the cost accounting accounts, with the choice of a subaccount depending on the type of costs.

Example

The estimate of SNT "Daisy" provides for the following payments: membership fees - 150 rubles. from a hundred, target contributions for the equipment of a garbage collection site - 1,000 rubles.

SNT "Romashka" accepted a new gardener - N. A. Fadeev as a member. His plot is 5 acres. He made all contributions to the fund of the association: 750 rubles. (150 × 5 cells) - membership; 1 000 rub. - target. The accountant reflected these contributions in the accounting as follows:

Dt 50 Kt 76 - 1,750 rubles. - the contributions of Fadeev N.A. were received at the cash desk.

Dt 76 Kt 86.2 - 750 rubles. — membership fees were accrued as part of targeted funds;

Dt 76 Kt 86.3 - 1,000 rubles. - earmarked contributions.

For the month, SNT "Romashka" incurred the following expenses:

Dt 86.2 Kt 70 - 15,000 rubles. - remuneration of the chairman and accountant;

Dt 86.2 Kt 69 - 4,500 rubles. - contributions from payroll;

Dt 86.2 Kt 71 - 500 rubles. - purchased office supplies;

Dt 86.3 Kt 10 - 23,800 rubles. — written off materials and tanks for the equipment of the site for garbage;

Dt 86.3 Kt 60 - 3,200 rubles. – services for the installation of a fence and concreting a site for garbage.

Accounting for other income and expenses in SNT

1. Income accounting.

According to Art. 5 of Law No. 217-FZ, citizens have the right to conduct their household on an individual basis and not join the ranks of SNT participants. At the same time, they have the right to use the SNT infrastructure facilities for a fee stipulated by the concluded agreement.

Such payments do not relate to targeted contributions, are accounted for as part of the income of the partnership and are subject to taxation.

In addition, SNT has the right to engage in commercial activities in order to achieve the main goal of creating a partnership.

NOTE! These revenues will fall within the scope of the CCP Law and will require SNT to use a cash register.

Accounting entries are reflected in accordance with PBU 9/99 "Income of the organization" (approved by order of the Ministry of Finance dated 06.05.1999 No. 32n) and guidelines to him:

Dt 62 Kt 90.1 - sale of services.

1. Cost accounting.

SNTs are required to keep separate records of targeted and commercial expenses (clause 2, article 251 of the Tax Code of the Russian Federation). Accounting for entrepreneurial costs is most conveniently organized on accounts 20 and 26.

In this case, indirect costs must be allocated. Indirect costs are those costs that relate to several types of activities or to all activities of an NPO.

1. In terms of revenue. In this case, the percentage of costs related to commercial revenue is determined by the formula:

VK / (VK + CPU) × 100,

Vk - revenue from commercial activities;

Tsp - target receipts.

1. In terms of the share of labor costs of employees. Then the percentage of costs related to commercial activities will be equal to:

PHOTO / (PHOTO + PHOTO) × 100,

FOTK - wage fund for employees engaged in commercial activities;

FOTS - remuneration of "target" personnel.

In addition, SNT is allowed to write off indirect costs, such as the costs of maintaining the organization itself, the salaries of the administration, the maintenance of premises, structures and transport related to statutory activities, only at the expense of earmarked contributions (letter of the UMNS of Russia for Moscow dated 01.22. 2003 No. 26-12/4743).

In tax accounting (hereinafter - NU), the distribution of costs in proportion to revenue is allowed (clause 1 of article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 16.03.2015 No. 03-03-10 / 13805 and dated 06.25.2015 No. 03-03-10 / 36660). In this regard, it is more convenient to choose a single option "by revenue" and fix it as an element of accounting policy.

All indirect costs collected on account 26 "Indirect costs" at the end of the month are distributed among the types of activities by entries:

Dt 86.2 Kt 26 - indirect costs are allocated to the current statutory activities;

Dt 86.3 Kt 26 - indirect costs are attributed to targeted programs;

Dt 20 Kt 26 - indirect costs of entrepreneurial activity are allocated to production;

Dt 90.2 Kt 20 - the costs are charged to the cost of commercial revenue.

1. Accounting for financial results.

At the end of each month, SNT closes the 90th account to account 99 of profit (loss), and at the end of the reporting period, balance 99 is taken into account as part of retained earnings (uncovered loss) on account 84. But since entrepreneurial activity is carried out to achieve the goals of the statutory activities, then the profit received is not distributed among the participants, but is credited to the account of targeted financing of the statutory activities of the NPO with the entry Dt 84 Kt 86.

Features of accounting in SNT under the simplified tax system

In order to reduce the tax burden and be exempt from paying VAT (except for import VAT), income tax and property tax (with the exception of real estate, the value of which is determined by the Federal Cadastre), SNT for commercial activities has the right to choose a special regime in the form of a simplified tax (subparagraph 14 3, article 346.12 of the Tax Code of the Russian Federation) by selecting one of the available options for the object of taxation: income or income minus expenses.

In this case, accounting for targeted receipts and expenditures is also kept on account 86 “Target financing” and is not subject to taxation (subclause 1 clause 1 article 346.15, clause 2 article 346.16 of the Tax Code of the Russian Federation).

Accounting for income and expenses from commercial activities is carried out in the book of accounting for income and expenses on a cash basis (clause 1, article 346.17 of the Tax Code of the Russian Federation).

Results

The activities of garden non-profit partnerships are in a special legal field and are regulated by a special federal law.

The status of the organization's activities also determines the features of its taxation. SNT is not exempt from paying income tax, VAT, etc. But when calculating these taxes, the base does not include targeted funds aimed at carrying out the statutory activities of the partnership.

SNT is also entitled to apply the simplified tax system. At the same time, a feature is the exclusion of amounts of targeted funds from income for the purposes of taxation of the simplified tax system.

Due to the fact that targeted funds are not taken into account for taxation, SNT needs to organize separate accounting for income and expenses by allocating special account 86 “Target financing” for this.