Russian legislators have recently been paying more and more attention to simplifying the procedure for registering the rights of individuals and even legal entities to certain categories of real estate.
The media have encouraged citizens with the opportunity to legalize their rights to real estate, which for many years have been stuck outside the civil legal system. Some people, since the times of the USSR, have nothing more significant as confirmation of their rights to the garages that they own, except for a cooperative member’s book or a receipt stating that they once transferred money to pay for the purchase of this object. The excitement created by the media in 2015 was also fueled by the fact that the simplification deadline was set until 2021, and therefore there were a lot of people who wanted to “privatize the garage.”
However, the bulk of garages that currently exist and remain outside the boundaries of civil circulation are built on land plots provided to garage-building cooperatives for the implementation of their activities. Therefore, this category of real estate does not fall under the simplified registration procedure.
List of required documents and rules of procedure
Paragraph 4 of Article 218 of the Civil Code of the Russian Federation states that the ownership rights of members of consumer cooperatives to the object transferred to them arises after payment of the share contribution.
This fact is confirmed by a certificate issued by the chairman of the board of GSK.
However, since the right of ownership is a real right, it is considered to arise not from the moment of full payment of the share, and not from the moment of documentary confirmation of this fact, but only after making an appropriate entry in the Unified State Register of Real Estate on the shareholder’s ownership right , that is, only after state registration the owner will be able to dispose of the real estate at his own request (purchase and sale, donation, etc.).
One of the documents that the applicant must submit for state registration is a certificate of payment of the share contribution in this GSK.
And here problem number one appears. The chairman will give you a certificate; often the chairmen, even if they change, remain members of the same cooperatives. But as part of the legal examination, the registrar must check the powers of the person who issued the certificate and the legal capacity of the legal entity itself - the garage-building cooperative. And here there is scope for possible options for the unsuccessful completion of registration of a citizen’s right to his garage.
Then on the date of issue of the certificate the chairman was no longer a chairman at all. Then the GSK no longer existed at the time the certificate was issued, and it turns out that the garage was built after its liquidation on the land plot allocated to it, it is not clear on what grounds.
The chairman of the State Joint Stock Company , who signs the certificate of the paid share, is authorized to perform any actions on behalf of the legal entity only if it is created and registered as a legal entity in the manner prescribed by law. Otherwise, the issued certificate cannot be considered as a proper title document.
There are often cases when the chairman of the GSK, who did not promptly provide the necessary information to the Federal Tax Service inspection, issues a certificate of payment of the share, while the registering authority, in accordance with Art. 21. 1 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” decided to make a record of the liquidation of a legal entity in the Unified State Register of Legal Entities. It turns out that at the time the certificate is issued, the legal capacity of the cooperative is terminated, therefore, the chairman of the State Joint Stock Company has no authority , therefore such a person does not have the right to issue a title document.
Thus, citizens, as a rule, cannot confirm membership in the cooperative and the fact of payment of a share for the garage box.
In addition, there is also the specificity of registering rights to constructed buildings, structures, structures, provided for in Art. 222 of the Civil Code of the Russian Federation, which states that construction can only be carried out on land plots allocated to land users for construction purposes.
The owner of the garage is required to submit, simultaneously with the application for registration of rights, documents indicating the provision of land plots to GSK for the purpose of creating garages.
errors that are typical for almost everyone :
- They do not specifically indicate that the land was provided specifically for the construction of garages.
- The cooperative only has acts on preliminary approval of the location of garage boxes on the land plot for design and survey work, but the matter has not reached the conclusion of an agreement. As a rule, neither the district administrations nor the city administration have information about the allocation of a land plot to a cooperative for construction.
- Documents for the land indicate that the plot was provided to the cooperative based on the results of the inventory under unauthorized garages, that is, directly defining them as unauthorized objects.
- The person indicated in the title document for the site and the applicant indicated in the permit to put the facility into operation do not match. This will not allow registration of rights to garage boxes.
- The garage box is located outside the land plot allocated to the garage-building cooperative (this case is less common).
A garage built in violation of the rules of Art. 222 of the Civil Code of the Russian Federation - an unauthorized construction for which the person who carried out the construction does not acquire ownership rights. This may subsequently lead to unfavorable consequences for the owner, for example, demolition by court order.
In the Krasnoyarsk Territory, the registration authority, together with the administration of Krasnoyarsk and local district administrations, considered the possibility of concluding a lease agreement with a citizen for 11 months for a land plot directly occupied by a garage box in a garage cooperative, upon providing them with a certificate of the paid share contribution. This was done in order to make it possible in the future to register the rights of citizens to problematic garages in a simplified manner on the basis of a declaration of the object. Some departments of the Rosreestr Office in the Krasnoyarsk Territory have successfully adopted this practice.
Since 2021, the declaration has been replaced by a technical plan .
In addition, Art. 40 of the Registration Law provides that ownership of a constructed real estate object is registered on the basis of a permit to put the corresponding object into operation. If construction was completed before the current Town Planning Code came into force, then this may be an Act on the commissioning of a building, structure, structure, or another document that complies with the legislation at the time of completion of construction.
Summarizing all of the above, we get the following list of what a person must provide :
- Certificate of payment of GSK share;
- The title document of the GSK for the land plot (this is not required if at least one garage box from this GSK is already registered, or in the Unified State Register of Real Estate there is a record of the lease of the GSK, or its other right to the land, and the purpose of the land is indicated “for the construction of garages” ");
- Permission to put the facility into operation.
Previously, the applicant also brought a protocol on the powers of the chairman of the board of GSK, an extract from the Unified State Register of Legal Entities, and the charter of GSK. Now, all this, as well as other necessary information to resolve emerging issues, the registrar can request himself through interdepartmental interaction from other government agencies. bodies, local self-government bodies, but to speed up the process, the applicant has the right to submit all this himself with the main package of documents.
Certificate of membership in a garage cooperative
Required in the Unified State Register of Rights (Unified State Register of Rights) for registration of property. The certificate of membership in the garage cooperative contains information about the board of the Civil Code, about its chairman, and about the recipient, indicating passport data and registration data of the association. The certificate is issued by the chairman and signed by the chief accountant.
Sample certificate of membership in a garage cooperative:
Cost of the registration procedure
Directly for registration of property rights, the Tax Code of the Russian Federation establishes a state duty , which is 2000 rubles. for an individual, for a legal entity – 22,000 rubles. Legal entities can also be members of consumer cooperatives, and in the same manner they have rights to the objects transferred to them.
The service for producing a technical passport will cost significantly more, depending on the complexity of the work, for example, the number of levels in your garage box, but on average it will be about 4000-5000 rubles.
A cadastral passport for submission to the registering authority is not required, since the “Road Map” for improving the quality of public services has been implemented, and therefore the real estate register now contains all the necessary information about the objects registered in the cadastral register.
How to get it?
Such a document for internal use is issued to full members of the cooperative.
The creation and activities of which are regulated by the following legislative acts:
- Law of 08.08.2001 N 129-FZ;
- By Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25;
- Civil Code of the Russian Federation, Art. 116.
The creation of the GSK requires the drawing up and approval of the Charter, which, among other important issues, clarifies the procedure for admission to and exclusion from the cooperative.
To obtain a membership book, you must first become a member of the GSK, for which you need to submit a package of the following documents to the board:
- passport and copy of those wishing to join the community;
- a copy of the passport of the former owner of the box;
- application for membership;
- statement from the previous owner of the garage about leaving the GSK members;
- title documents of the former owner;
- payment receipts for all services.
At the next meeting of the board of the cooperative, they will consider the applications and make appropriate decisions, recording them in the minutes. After completing all the formalities, you should write an application for the issuance of a membership book.
This paper can be presented in this version: on the right in the header indicate where the message is addressed - to the GSK board with the full name of the community, below - the full name of the applicant, with all passport details, date of birth, registration address and contact numbers.
The text of the application is simple: this is a request to issue a membership book in connection with becoming a member of the GSK and owning a garage box number such and such.
It should be noted that as of today, all bills have been paid and there are no outstanding payments. It is also necessary to indicate that the new member is familiar with the GSK Charter and undertakes to comply with all the rules and decisions of the board of the cooperative.
Don’t forget to put the date of submission of the application and sign with your full name. You must attach 2 photographs to your application.
In a day or two, the membership book will be issued in a formalized form; in order to receive it, you will have to sign in the book for issuing such documents.
Who is to blame and what to do?
All the problems considered are the result, first of all, of the legal illiteracy of the population, as well as the leadership of consumer cooperatives. And citizens found themselves in a hopeless situation, tied hand and foot due to errors in both the constituent and title documents of the State Insurance Committee.
If you have found in your documents ineradicable obstacles to the registration of your rights, described in this article, and have come to the conclusion that your garage is still an unauthorized construction, the only way out is to recognize ownership in court. This, of course, will take more time and money, but you will be able to dispose of your property at any time.
There is another option - to wait for what else the legislator can come up with, in order to increase the tax base for the benefit of the state, and to help people register their real estate properties that have been stuck for many years.
For recommendations on how to carry out the registration procedure discussed in the article, see the following video:
No debt paper
The need for it arises when registering and entering property, concluding various transactions with a box or building. Contains information about share payments. You need to apply for it to the chairman of the cooperative, and it is certified by the chief accountant and may contain information about the number of payments and the time frame in which they were paid.
If there are shared debts, it is impossible to formalize ownership rights and perform real estate transactions.
Upon receipt of ownership of the garage, these certificates will be required from the Unified State Register , and even earlier from the cadastral engineer who will draw up the technical documentation from the Cadastral Chamber upon receipt of the number.
If the cooperative has previously passed the necessary registration, received an allotment of land and a cadastral number, then the path to obtaining ownership rights in this case will be much simpler.
If the State Construction Committee does not have all state registrations, technical and regulatory documentation, then the person can contact the management bodies of the Civil Code or the chairman, initiate the process of preparing the necessary documents, demand land allocation, a conclusion on technical inventory, as well as obtain a cadastral passport for the building (if a single building is being built, which is divided into special boxes).
Sample certificate from the chairman of the garage cooperative about the absence of debt:
Taxes and reporting
Until recently, GSKs could operate under one of the three most common taxation regimes: OSNO, simplified tax system, and UTII.
The imputation will end at the end of 2021. Cooperatives operating in this mode will have to switch to simplified or OSNO. New non-profit associations of citizens will have to choose from two taxation systems. Accounting and tax accounting are more extensive in the general mode. Just look at the regular reports on profit, income tax, VAT, average headcount and insurance premiums. You may also need to fill out land and property tax returns. On the simplified tax system, the tax package is much smaller. Novice accountants often make mistakes when preparing the final, annual reports of a garage cooperative. Regardless of the tax regime applied, we recommend paying special attention to the section of the balance sheet that reflects capital and reserves. Targeted financing of the garage cooperative should be reflected here. The level of detail of the data is determined by the taxpayer. Disclosure of indicators is carried out taking into account their materiality. It is mandatory to reflect in annual reporting the costs of remuneration, implementation of targeted activities and charity. Functional expenses should also appear on the balance sheet. It is also impossible to do without disclosing the amount of target revenues and calculating the balance of funds in the account and in the GSK cash desk at the end of the year. The cooperative has to report not only to regulators. All members of the non-profit association must be notified of the financial results for the year. Failure to provide information in a timely manner or evasion of this obligation entails administrative liability. How to minimize risks and reduce the likelihood of errors in accounting and reporting? How to avoid delays when submitting declarations? How to get a guarantee of the quality of primary documents and completeness of accounting? Outsource accounting functions. Professionals will take into account the specifics of the GSK’s work, the current requirements for such organizations, and will take on administrative and operational tasks. Tags for this publication:
accounting cooperativeaccounting by industry
