January 22, 2021
GSK are non-profit associations of citizens created with very specific goals. Construction and subsequent use of garages are carried out using contributions from members of the organization, and borrowed funds can also be raised. Current legislation requires recording all receipts and expenses. Accordingly, a non-profit association cannot do without competent accounting. Fixed funds in GSK come from participants. These are share contributions at the construction stage, one-time contributions when joining a cooperative, and membership fees when using garages. The procedure for making and the amount of contributions are determined by the constituent documents and local regulations of the organization. As for depositing funds by participants, cash and non-cash options are possible. Different types of contributions are reflected in different accounting accounts. Are you going to keep records of GSK? Please note that share contributions are recorded on account 96 (it is mandatory to open a separate sub-account for such contributions!). And one-time and periodic entrance fees are accumulated in account 86. And one more important point: according to current legislation, membership fees are not included in the tax base.
GSK, being a non-profit organization created for specific purposes, must bear purely targeted expenses. First of all, this concerns shares. Funds should be spent only on construction. Questions often arise regarding the size of share contributions. It is recommended to calculate them based on the cost of future parking spaces.
One-time entrance and periodic contributions are also targeted. Using these funds, GSK pays utilities and pays salaries to employees of the non-profit association. Other needs are determined by the general meeting. Membership fees cannot be used for third-party, non-targeted expenses. This must be taken into account by an accountant who reflects the facts of economic activity in accounting, calculates taxes and draws up reports. Can GSK conduct commercial activities? Yes, but under certain conditions (this also applies to other non-profit associations). Profit taxation is carried out in accordance with the applicable regime. Let us separately note the nuances of property taxation. If the property is on balance sheet, a legal entity, that is, a cooperative, calculates and pays taxes. If the owners are members of the GSK, they pay the tax themselves. Well, we’re done with the introductions, let’s move on to the specifics.
Legality of charging penalties on cooperative membership fees
DNT's claim for collection of arrears in payment of membership dues, target fees, and penalties for non-payment of fees was satisfied.
By the decision of the General Meeting of April 17, 2011, it was established that these contributions are paid within two months from the date of the General Meeting’s decision. Thus, by the decision of the meetings of April 17, 2011, August 5, 2012 and August 4, 2013, the following payment amounts were established: for 2011, xxx rubles - membership fee, payment due until June 17, 2011. For 2012, xxx rubles - membership fee, payment due until October 5, 2012 and for 2013 - xxx rubles membership fee and xxx rubles target fee, payment due until October 4, 2013.
So overdue as of February 5
The amount and procedure for calculating PENALTY for late payment of contributions to SNT.
Typically this is the day following the day on which the fee was due to be paid. For example, the 2021 membership fee had to be paid in full by September 1, 2021. Starting from September 2, 2020, penalties will be charged.
Legality of charging penalties on cooperative membership fees
Are penalties legal in a garage cooperative: what are membership fees, calculation of payment upon joining the GSK, share deductions for overdue debts
› Yes, he has the right (Article 330 of the Civil Code of the Russian Federation). In the Charter or regulations db.
2. The creditor has no right to demand payment of a penalty if the debtor is not responsible for non-fulfillment or improper fulfillment of the obligation.
You do not have a transaction, and therefore there can be no penalty. You have the rights of a member of the GSK, and not a consumer, a customer. auto)
Topic: Garage fees: are penalties legal?
12/19/2006, 20:54 Golf Registration 04/15/2006 Address Russia, Moscow Region Age 40 Messages 858 Thanks: Received: 5 Sent: 9 0 I would be grateful if someone can clear some sense into this.
Does a garage cooperative have the right to charge a penalty for late payment of membership fees, and if so, in what amount?
19 lawyers are now on the site 2371 consultations in 24 hours If you find it difficult to formulate a question, call the toll-free multi-channel phone number, a lawyer will help you
question number No. 4569908 read 1992 times 0 Along with the topic “Payment of membership fees” they are also searching for:
- 08/07/2014 at 09:34 (08/07/2014 at 09:35) Lawyer Russia, Serpukhov Rating: Reviews: of course they have such a right, it is spelled out in the charter, or the regulations on the Civil Code CIVIL CODE Article 330.
The concept of a penalty 1. A penalty (fine, penalty) is recognized as defined by law or agreement 08/07/2014 at 09:32 Lawyer Russia, Perm Rating: Reviews: Yes, he has the right (Art.
330 Civil Code of the Russian Federation). In the Charter or regulations db. size.
Penalties for garage
I haven’t paid for my garage in 8 years. What penalties can the chairman of the garages charge?
Can a garage be repossessed? Dear Oksana, Nizhny Novgorod! The penalty for late payment in the form of PENALTY can be: -either contractual; -or legal.
If there is no agreement between you and the Auto Cooperative, then in this case you can only be charged a legal penalty, which is calculated based on the refinancing rate of the Central Bank of the Russian Federation and can be calculated on the amount of the principal debt and collected only for the last THREE YEARS.
Contributions paid by cooperative shareholders
» In accordance with paragraph 4, paragraph 1, art. 8 of Law No. 190-FZ, the charter must provide
“conditions on the amount of share contributions ... of shareholders, on the composition and procedure for making share and other contributions, on the responsibility of ... shareholders for violation of obligations to make shares and other contributions”
. Thus, the charter must determine the composition and procedure for making share and other contributions, as well as the amount of the share and entrance fee if you provide for the obligation to make it.
The law establishes the following type of contributions that a shareholder must make upon joining and during the period of membership in the cooperative: Entry fee - if this is provided for by the charter; Share contribution; Membership fee - if provided for by the charter.
The amount and procedure for calculating PENALTY for late payment of contributions to SNT.
Partnerships are coming up with a variety of ways to “stimulate” gardeners, in an attempt to collect contributions from everyone and on time.
The first thing they resort to is setting penalties... What should be the size of the penalty in SNT?
Contrary to popular belief, the amount of penalties for late payment of membership and target fees to SNT is not tied to the refinancing rate/key rate.
The size of the penalty can really be any. In our practice, the most common fine is 0.2% of the debt amount for each day of delay.
What document regulates the amount and procedure for calculating penalties?
Currently, the amount and procedure for calculating penalties for late payment of contributions to SNT is determined in one of the following ways:
- decision of the general meeting of members, documented in minutes,
- current
Penalty on membership fees
According to the laws of the Russian Federation, is it possible to charge penalties for late payment of membership fees in a garage cooperative?
Of course, it is possible, if such a penalty is established either by the charter or by a decision of the general meeting of the garage cooperative; the management itself cannot establish such penalties. Good afternoon. Your cooperative has such a document - the Charter. Which should indicate when you pay your fees and what sanctions are provided for this.
The board is guided by this document.
If you find it difficult to formulate a question, call, a lawyer will help you: Free from mobile and landline Free multi-channel telephone If you find it difficult to formulate a question, call a free multi-channel telephone, a lawyer will help you Similar topics Paid the debt on GSK membership fees (15,000), and now and they demand to pay a fine, another 10,000.
Decision dated May 3, 2012
, but believes that he should not pay for them. If the claim to collect a fine from him was satisfied, he asked for its amount to be reduced.
The magistrate, having listened to the representative of the plaintiff, the defendant, and having examined the case materials, finds the claims to be justified and subject to partial satisfaction on the following grounds: According to Art. , obligations must be fulfilled properly in accordance with the terms of the obligation and the requirements of the law. In accordance with Part.
1 tbsp., part tbsp. each party must prove the circumstances to which it refers as the basis for its claims and objections, unless otherwise provided by federal law. Evidence is presented by the parties and other persons participating in the case. According to clause 4.2 of section 4 of the GSK Charter “.” GSK participants are, among other things, obliged to: bear all costs for the maintenance and operation of the garage box in the amount determined by the general meeting of GSK members; bear other responsibilities provided for by law and the Charter.
Determination No. 11-23/2014 dated February 10, 2014
— Civil Essence of the dispute: Other claims Case No. 11-23/2014 APPELLATION February 10, 2014 Khabarovsk Zheleznodorozhny District Court .Khabarovsk composed of: presiding judge E.V. Chernikova, with secretary O.G. Prikhodko, having considered in open court a civil case on the claim of the Garage-Construction Cooperative No. to Polina Borisovna Rukomeda for the collection of a fine for non-payment of membership and target fees for appeal of the representative of the plaintiff by proxy R.G. Kozlov on the decision of the magistrate of judicial district No. 4 of the Zheleznodorozhny district of Khabarovsk dated 10/15/2013, U S T A N O V I L : GSK No. appealed to the magistrate with a claim against Rukomeda P.B.
How much is the penalty for late payment of membership fees to GSK?
Hello! I am a member of the GSK. I paid the target fee for 2021 back in January and then paid the membership fee for the first quarter. The second quarter is coming to an end and I am ready to pay it, but the chairman demands a 500 ruble fine for late payment. And this despite the fact that the contribution itself is 1000 rubles. The quarter isn't over yet. Is this legal?
I paid for the question via phone in the amount of 89 rubles and I received an SMS that the payment had arrived, but for some reason I received a message by email that my question was free and was in the general queue. What does it mean?
Answers from lawyers (2)
Much depends on what is stated in the Charter of the Cooperative.
Garage cooperatives are a type of consumer cooperatives, the activities of which are regulated by Art. 116 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation)
Demand justification for such actions from the chairman of the State Joint Committee, whether penalties, payment procedures, etc. are prescribed in the State Joint Stock Company Charter. In addition, I advise you to familiarize yourself with the GSK Charter.
Hello, Elena! A garage cooperative is a consumer cooperative. Regarding fees and fines, everything should be written down in the charter of the cooperative, as well as in the minutes of general meetings. Ask the chairman to review these documents before paying. According to Article 123.2 of the Civil Code of the Russian Federation
1. A consumer cooperative is recognized as a voluntary association of citizens or citizens and legal entities based on membership in order to satisfy their material and other needs, carried out by combining property share contributions by its members. A mutual insurance society may be based on the membership of legal entities. (as amended by Federal Law dated May 23, 2016 N 146-FZ)
2. The charter of a consumer cooperative must contain information about the name and location of the cooperative, the subject and purpose of its activities, conditions on the amount of share contributions of members of the cooperative, the composition and procedure for making share contributions by members of the cooperative and their responsibility for violating the obligation to make share contributions , o the composition and competence of the cooperative’s bodies and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes, and the procedure for covering losses incurred by members of the cooperative.
The law on garage cooperatives - does it exist or is it a myth?
These problems are associated, first of all, with the fact that there is no comprehensive legal regulation of those issues that arise with the participation of such objects in civil circulation. Even the legal status and position of members of civil construction cooperatives (CSCs), including the duties and rights of their members, remains unclear. In general, the garage cooperative has been somewhat bypassed by legislation, despite the fact that such organizations have been registered in the country since Soviet times.
Debriefing
For our man, a garage is not only a place to sleep for the faithful “iron horse”, but also a place of mental rest. Who doesn’t like to gather with friends in silence, discuss the latest world problems over a glass of light food, eating it all with a hot kebab on a delicious marinade...
We have a garage and construction cooperative. GSK members pay operating fees and entrance fees in cash and (or) transfer to a current account. We also receive payments for property rental from individuals to their bank account. In addition, we issue salaries in cash from the cash register. Do we need to use CCT for any of these transactions?
We recommend reading: Million canceled for target audience?
GSK contributions . If a cooperative accepts contributions, it is not obliged to use cash register payments for such payments, since such payments are not payment for goods, work or services. The Ministry of Finance agrees with this (letter dated March 30, 2021 N 03-01-15/20628).
Question
Rent payment . Renting out property to individuals is a service to the public. Companies that provide services to the public can delay the transition to online cash registers until 07/01/2021 if they issue BSO according to the rules of the law on cash register systems in the old version (clause 8 of article 7 of Law No. 290-FZ). The old version said that forms can only be issued by companies or individual entrepreneurs that accept payment for services in cash or by card. If a physicist pays for rent by bank transfer, such payments are exempt from cash register until July 1, 2021, with the exception of payment by electronic means of payment (Clause 4, Article 4 of Federal Law No. 192-FZ dated 07/03/2021). Thus, if a client pays in cash through a bank operator, then such payments are exempt from cash register until 07/01/2021. If the client pays with a card at a bank or through an online bank, then when making payments using such an electronic means, checks must be punched now (Clause 9, Article 7 of Law No. 290 Federal Law). Local inspectors also advise this.
It is necessary to apply for the purchase of rights to a plot of land. If it is necessary to privatize a single plot of land for garage boxes, the application must be one - on behalf of all shareholders of the cooperative. We submit the application to the local administration. We add to it the documents that appear in the “List of documents attached to the application for the acquisition of rights to a plot of land that is in state or municipal ownership...”. This list was approved by order of the Ministry of Economic Development and Trade of Russia. These are the documents:
An entry fee is required when becoming a member of the garage cooperative. However, you decide for yourself whether you want to join a garage cooperative or not; this is your right, not your obligation. Even a court cannot force you to take such actions. The presence or absence of ownership of a real estate property in a garage cannot in any way be associated with your decision to refuse to join the garage cooperative or with joining the cooperative. My advice to you is that if you don’t want to incur additional expenses as a member of a garage cooperative, for which the decisions of the general meeting of the GSK are mandatory, do not become members of the cooperative and do not write any applications to join it
Is it legal to charge an entry fee when buying a long-built garage in the city?
1. Citizens and legal entities who own, gratuitously use, have economic management or operational management of buildings, structures, structures located on land plots in state or municipal ownership, acquire rights to these land plots in accordance with this Code. If Not otherwise established by federal laws, the exclusive right to privatize land plots or acquire the right to lease land plots has citizens and legal entities - owners of buildings, structures, structures. This right is exercised by citizens and legal entities in the manner and under the conditions established by this Code and federal laws. 1.1. The sale of land plots in state or municipal ownership to the owners of buildings, structures, structures located on these land plots is carried out at a price established respectively by executive authorities and local government bodies.
We recommend reading: Benefits for waste removal for large families in the Tver region
Hello! In this situation, you can, of course, go to court. As for preparing a claim, contact any lawyer on the site and agree with him to carry out this work. Good luck to you and all the best.
In the event of a fee violation, the chairman shall prepare a written notice to the violating participant. A certain procedure for repaying overdue debts is established, and if the money never reaches the association’s accounts, an application to the court is prepared and the debts are reimbursed legally.
Similar questions
I bought a garage from a garage cooperative. I pay membership fees for the garage. The cooperative obliges me to pay an entrance fee of 500 rubles. This amount hangs like a debt, for which they threaten to turn off the lights. How legal are the actions of the cooperative?
Liquidation is the cessation of the activities of an enterprise. It can take place by decision of the shareholders themselves or the court. You should know how liquidation works in 2021. To do this you need to perform a number of actions:
- Registration of the decision of the general meeting of participants or obtaining a court decision.
- Notification of Rosreestr about the start of the procedure.
- Appointment of a liquidation commission at a meeting of participants.
- Placing information in the official publication about the intention to liquidate GSK.
- Collection of information about the financial condition of the organization, collection of receivables and repayment of accounts payable.
- Drawing up the balance sheet of the GSK. Note that closing a garage consumer cooperative with a zero balance is the best option, since collecting other people’s debts or the need to pay your own will not become obstacles to the liquidation of the association.
Special mention should be made of the legislation of the Russian Federation, which many mistakenly apply to the regulation of relations in civil society cooperatives, whereas in fact its provisions do not apply to garage cooperatives:
- Law “On Agricultural Cooperation” No. 193-FZ of December 8, 1995.
- Law “On Consumer Cooperation in the Russian Federation” No. 3085-I of June 19, 1992.
Expulsion and withdrawal from the cooperative
Often lawyers are faced with a situation where a garage is sold or purchased at GSK using a membership book. Such a transaction is possible, but there will be consequences associated with the state registration of the cooperative itself:
- The association was created under the Soviet Union and did not undergo re-registration. When concluding a transaction, you need to make the appropriate entries in the book, rewrite the property registration card, and approve the new member of the cooperative. However, in this case, it is still impossible to register the garage as a person’s property. The buyer only becomes a member of the cooperative, and an unregistered one.
- The cooperative is registered, but the boxes are not properly decorated. The transfer of ownership of a building is still carried out within the organization; it is also impossible to obtain a certificate of ownership of a garage.
- Boxing is registered to a private person. Provides for the ordinary purchase and sale of real estate. It is not necessary to obtain the consent of the cooperative members.
What is a share agreement in a housing cooperative?
The procedure for concluding an agreement between a housing cooperative and a shareholder is regulated by the provisions of 215-FZ. The agreement between the shareholders and the housing cooperative defines such a key point in their relationship as the timing and procedure for transferring real estate from the cooperative to the shareholder, the amount of contributions and the timing of their payment.
A share agreement in a housing cooperative is an official legal confirmation of the shareholder’s right to a share in a house under construction. It is necessary to check the following aspects: who is the developer, when is the planned delivery of the property, and what are the conditions for making share contributions.
Also, before concluding a contract, you must carefully check the documentation of the HOA itself:
- land title certificate;
- terms of the housing cooperative's charter;
- a document confirming the inclusion of housing cooperatives in a special register;
- availability of design documentation for development;
- When does a building permit expire?.
