Exclusion from members of the GSK: how to become a member of a garage cooperative, how is registration done, do you need to pay by electronic meter if you are not a member of the society? OWN

Features of joining a trade union

The procedure is described in the charter, and although the rules of different organizations are similar, there may be some nuances, so we strongly recommend that applicants carefully read the charter before writing an application.

Now more details. Typically, the entry procedure consists of several stages.

Application addressed to the chairman (remember that age, information on income and other characteristics of potential participants must be indicated in detail in the document described above).
Individuals can also submit an application. and legal entities, the information about the applicant simply differs.
The Council of the Civil Code can consider an application for membership for a month (30 days), after a positive response, various contributions (share and various related) are paid and the applicant becomes a full member of the cooperative from the moment of payment of the share contribution (or the established part thereof) and receives a certificate from the cooperative.

IMPORTANT: if the garage is inherited, the new owners can refuse membership and receive compensation for the share payment.

Transition to the simplified tax system and reporting by a garage cooperative (public organization)

1. Transition to the simplified tax system.

In accordance with the provisions of Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”, any organization that meets the conditions specified in Article 346.12 of the Tax Code of the Russian Federation has the right to apply the simplified tax system. Based on clause 2.1 of Article 346.12 of the Tax Code of the Russian Federation, an organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the application to switch to a simplified taxation system is submitted, the organization’s income did not exceed 45 million rubles.

At the same time, paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation contains a closed list of organizations that do not have such a right, for example: organizations in which the share of participation of other organizations is more than 25 percent, organizations in which the residual value of fixed assets and intangible assets exceeds 100 million. rubles, etc.

Garage cooperatives and public organizations are not included in this list.

If an organization meets the requirements of Article 346.12 of the Tax Code of the Russian Federation, it can, from October 1 to November 30, submit an application to the tax authority to switch to the simplified tax system.

Read more about the conditions for the transition to the simplified tax system in the guide to the Simplified Taxation System in the “Taxes and Contributions” section on the ITS.

2. Reporting of garage cooperatives.

The Ministry of Finance of the Russian Federation, in its letter No. 03-02-08/16 dated February 14, 2011, provides clarifications on the issue of submitting tax and accounting reports to the tax authorities based on the results of financial and economic activities of garage cooperatives.

In accordance with subparagraphs 3 - 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, taxpayers-organizations are required to keep records of their income (expenses) and taxable items in the prescribed manner and submit tax returns (calculations) to the tax authority at the place of registration in the prescribed manner, if such obligation provided for by the legislation on taxes and fees, as well as submit financial statements to the tax authority at the location of the organization in accordance with the requirements of the Federal Law “On Accounting”.

The taxpayer’s obligation to submit a tax return for a particular type of tax is not determined by the presence of a tax payable as such, but by the provisions of the law on this type of tax, by which the corresponding person is classified as a payer of this tax (clause 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03/17/2003 No. 71).

In accordance with paragraph 2 of Article 289 of the Tax Code of the Russian Federation, non-profit organizations that do not have obligations to pay corporate income tax submit a tax return in a simplified form after the expiration of the tax period.

In addition, paragraph 2 of Article 80 of the Tax Code of the Russian Federation establishes that a person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and does not have taxes of taxable objects, submits a single (simplified) tax return for these taxes.

The form of a single (simplified) tax return and the procedure for filling it out were approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n.

For more information on the procedure for submitting and filling out a single (simplified) tax return and how to compile it in “1C: Accounting 8”, read the “Reporting” section on ITS.

Registration of a cooperative member

After receiving a certificate of status in the cooperative, you must register.

Required documents:

certificates from the chairman or managing body of the cooperative regarding payment of the share;
documents confirming the activities of the cooperative itself.

Next, the cadastral engineer draws up a plan of the building, or part of it, if there are common walls with other premises. In this case, the entire building first receives a cadastral number.

The cadastral chamber issues, on the basis of a technical passport and documents from the cooperative, a certificate of registration.

Rosreestr reviews the application (the form is issued on the spot) within 10 days, to which all collected documents are attached, after which the person receives a certificate of ownership.

Rights and obligations of GSK members

By joining such associations, car owners acquire various opportunities and restrictions, which are regulated by the constituent document.

Among the fundamental rights are the following:

take part in management activities;
carry out financial activities with other participants;
have access to complete information about the organization’s work at any time;
dispose of property in their own interests;
conduct any other lawful activity.

Compliance with the charter of the cooperative and the legislation of the Russian Federation are the main responsibilities. This also includes compliance with all rules and regulations, payment of all cooperative fees and state taxes in full.

We also pay special attention to the fulfillment of additional requirements of the Civil Code - for example, notification of manipulations with real estate, participation in collective events, improvement of garages and the territory of the Civil Code.

Decoding GSK: what is it?

The Civil Code of the Russian Federation (Article 116) defines a consumer cooperative as a union of citizens created on a voluntary basis and satisfying their needs for goods and services.

It can be of several types:

housing and country houses;
garden;
garage-construction.

So, what is GSK and how does it stand for? A garage construction cooperative or GSK is an organization created with voluntary share contributions from its members and providing conditions for storing personal vehicles . The tasks include the creation and maintenance of garages.

GSK is subject to mandatory state registration. Its activities are controlled by executive authorities. The main document of the GSK is the Charter. The charter is adopted at a general meeting of shareholders.

Constructed garages are the collective property of all members of the organization.

Contributions and payments

Financial responsibility rests exclusively with the members of the cooperative, i.e. persons who have not written an application and do not have a certificate of membership in the organization do not pay shares and other contributions.

But at the same time they can conduct contractual activities . Payment for utilities is also expected, but we note that it is much more profitable to pay by email. counters, rather than dividing the payment among everyone, since it will still not be possible to use the garages equally, which will cause friction.

Therefore, to answer the question: why pay money to a non-member of the GSK? - the answer is simple - for utilities, or more precisely for electricity.

1C: Garages: how to easily keep records in a garage cooperative

Chairmen and accountants of garage cooperatives can now easily and quickly keep records of garages and expenses, calculate utility bills, send out receipts and submit reports in a simple and convenient application "1C: Garages"

Let us remind you that on September 1, 2021, the law on “garage amnesty” (dated 04/05/2021 No. 79-FZ) came into force, which allowed citizens to officially formalize ownership of a garage, which the owner has been using for decades. According to the law, a garage must be provided to the owner by some organization or separated from a garage cooperative.

released the application solution "1C: Garages"

for local use and cloud applications
“1C: Garages”
and
“1C: Garages.
Personal Area" . Applications allow you to:

accounting of garages (contributions are accepted by garage and the debt of members of the GSK is calculated);
accounting of contributions (the program records and takes into account membership, target, entrance and other types of contributions approved at the general meeting of garage owners);
charges for electricity and water supply (charges are calculated automatically based on the entered readings of single-tariff, two-tariff or three-tariff electricity meters, as well as water supply meters);
printing and mailing (including mass mailing) of receipts for payment (for payments through a bank, you can use receipts that are generated in the program);
SMS mailings notifying garage owners about debt, or with arbitrary information;
accepting payment from garage owners (various options for receiving payment are supported: cash, transfer to a bank account, payment card, under an agreement with the bank on accepting payments);
accounting for expenses (expenses of a garage cooperative can be maintained by areas of activity or targeted activities);
salary accounting (in the program you can take into account GSK employees, calculate and pay salaries);
preparation and submission of regulated reports (the program allows you to fill out and submit regulated reports to regulatory authorities via the Internet).

The new application was developed taking into account the wishes of the chairmen and accountants of garage cooperatives. It is simple, understandable and does not require special training. The necessary reporting is filled out automatically, and the program will warn you in advance about the deadline for its submission. The application can be mastered by any user, even if he has never worked in 1C programs before.

Detailed information about all the features of the 1C:Garages application and how to purchase it can be found here.

Exception from the Civil Code

This situation may arise as a result of ignoring the duties of a member of the organization, and the charter specifies the circumstances under which persons can be expelled.

Persons who have been expelled from the consumer cooperative are deprived of the opportunity to use the garage. In this case, written notice is required in the prescribed form, within a time frame that corresponds to the statutory documents.

Also, in the event of exclusion or withdrawal from the cooperative, the amount of the share contribution and cooperative payments must be paid . The timing of these operations is also documented.

The expelled member of the Cooperative must be notified in writing within the period prescribed by the charter.

Procedure for registration of membership in the cooperative

Citizens joining the GSK are accepted as members by the GSK Board on the basis of a personal application. The application must be accompanied by documents confirming the applicant’s right to a garage box or land plot within the boundaries of the GSK territory.

For organizational expenses for preparing documentation, the applicant pays an entrance fee in the amount established by the general meeting of the State Joint Committee. The heirs of a deceased member of the GSK are exempt from paying the entrance fee.

For the period from the date of taking possession of the garage box to the day of admission to the GSK members, the applicant is obliged to pay membership and target fees in the same amounts and within the same time frames as the members of the GSK. If the previous owner of the garage box had a debt to GSK, the applicant should ensure its repayment.

The Board is obliged to issue a membership book to each member of the GSK within three months from the date of his admission as a member of the GSK. The membership book contains the personal data of the GSK member, the date of admission to the GSK membership, information about the garage box, as well as information about the entrance, membership, target fees paid by the GSK member, data on payment for consumed electricity and other necessary data.

Documents required for registration of membership in the GSK

and receiving a membership book:

1. Photocopy of the garage owner’s passport.

2. Application from the garage owner to become a member of the GSK.

3. Photocopy of the passport of the former owner of the garage (upon sale).

4. Application from the former garage owner to resign from the GSK membership.

5. A photocopy of a document confirming the ownership of the garage.

6. Receipts for payment of membership fees.

7. Receipts for payment of targeted contributions.

8. Receipt for payment of consumed electricity.

Dear members of the cooperative and owners of garage boxes, for your convenience and in order to save our time during the reception, below we have placed for you samples of the necessary applications, which you can write by hand or download and fill out by inserting your data.

Do not forget to attach the necessary documents to your applications.

Please fill out applications with a pen with blue ink, date and sign during your appointment at the GSK Administration.

Very often members of the cooperative ask the question: “Why a passport?” Sometimes you just want to answer: “...to get a million-dollar loan...” BUT, the answer is simple:

A passport is an official document identifying a citizen... Our GSK is a legal entity that has its own rights and obligations. Every legal entity is required to keep records and have an archive, which, unfortunately, practically does not exist in our GSK, thanks to some chairmen who did not save documents, did not submit reports, did not even keep a list of members of the cooperative, in general, they created a mess that now needs to be cleared up . If, when buying a garage, you are afraid to leave your data to the Board, including a copy of your passport, don’t buy a garage in a cooperative, where all documentation is kept in accordance with the law, buy a garage where the Board simply makes money...

Thanks for understanding!