Step-by-step instructions for registering an HOA with the tax office. What OKVED codes should I use in documents?

Legal regulation

So, what we have to do is not just create a group of caring people (although it all starts with this, they will form the backbone of the future partnership), but an organization, a legal entity.

Accordingly, the issue of the creation and activities of a partnership is regulated by the rules of civil law applicable to other legal entities (Article 48, Article 24, Chapter 13 of the Civil Code).

The process itself will consist of the following steps:

1. make a decision on the formation of a partnership (for this, the initiators convene a meeting, then a decision is made based on voting);
2. collection of necessary documentation for regulatory authorities;
3. payment of state duty;
4. submission of documentation to the tax service department;
5. receiving a positive response;
6. creating a current account (you will learn about what they are needed for and how to open a current and personal account for an HOA here);
7. print order.

The best way to convey information

The initiative group of owners must subsequently send written notices to other residents that a general meeting is coming. This document must indicate where the event will be held, who is responsible for organizing it, and who you can contact to ask any questions. The contents of the meeting agenda must also be included in the notice. An important nuance: if there is, for example, a store in the house, then the document must also be sent there.

It is advisable to send the notices in question by registered mail. You can, of course, hand them over to the residents personally, but you should take a receipt from them for receipt of the document. Notifications must be sent out 10 days before the general meeting. Members of the initiative group must retain documents confirming that residents are familiar with the information.

The next important stage in deciding how to quickly and cost-effectively organize an HOA involves actually holding a general meeting. Let's consider the relevant nuances.

Step-by-step instructions for registering an HOA

Stages of creating an HOA:

1. So, the vote has been held, the decision has been made, the partnership is here to stay. The “Ten Commandments” of any company are its charter. The charter of the future partnership is prepared and then approved - again by voting at the meeting (at least half of those present must be in favor).
2. After this, the next step is submitting applications to join the partnership.
   To the corresponding petition, the apartment owner must attach a copy of a document confirming his property rights (cadastral extract or title document).
3. Submitting documentation to the tax office for the registration procedure. All papers must be filled out correctly in accordance with the rules of the law.

If registration is denied, the state fee will have to be paid again - not counting the fact that you will have to replace either an incorrectly filled out form or supplement the package with a document that was not previously provided.

4. Opening a current account in one of the banks.
5. Conducting the first general meeting of the newly formed partnership, where it is necessary to elect a chairman, members of the audit commission and the board.
6. Agreements are concluded with organizations - resource suppliers and contracting companies. The newly formed HOA begins its work on maintaining the house.

You will find more detailed step-by-step instructions for creating an HOA here.

Required documents

Any member of the board can submit an application and documentation to the territorial department of the tax service. In accordance with Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/25а dated January 25, 2012, the package of papers for registering a person must consist of:

• charter of the future entity (original and copy);
• participants’ passports (copies and originals);
• minutes of the meeting of owners with an agenda;
• state duty receipt (it will be equal to 4 thousand rubles, the applicant pays it and the same is indicated in the payment document);
• powers of attorney (if required);
• applications for the transition to a simplified tax system;
• minutes of the meeting on the election of the head of the partnership (form 11001).

How to fill out an application?

You will need to fill out form P11001.

What it contains:

• house address;
• information about the chairman and members of the board;
• what the person will do (indicate OKVED codes);
• applicant's details, series, passport number, when and by whom it was issued;
• information about all participants (passport information and TIN);
• information about a person who has the right to act without a power of attorney on behalf of the future company.

This is basic information - so to speak, the minimum required to receive a positive response from the tax authorities.

The remaining sheets contain additional information and are filled out if the partnership takes on other functions.

If they are not filled out, then blank forms are not included in the required package.

Treat the application with due responsibility.

Print order

After the company is registered, it is necessary to contact an agency for the production of seals and stamps to order a seal of a legal entity - from now on it will appear on every document of the partnership. Sometimes this service is provided by the same law firm through which you ordered the preparation and transfer of documentation for the future HOA.

The layout and content of the planned print are developed by the board of the partnership and approved by a special order.

It may contain the HOA's corporate logo, but the law on non-profit organizations does not state anything in this regard.

Production takes a maximum of three days. When ordering, you will be asked for a certificate of state registration of your company and a copy of tax registration (notarization is required).

Opening a bank account

Most often it is free (but depends on the specific bank) and takes only one business day.

You can do this at any of the banks, and then within three days notify the tax authority where you went through the registration procedure.

The latter is mandatory and, in case of non-compliance, may result in a fine of up to five thousand rubles.

You will also need a few documents for this:

• statement;
• charter;
• tax registration certificate;
• sample seal and signatures (certified by a notary);
• extract from the Unified State Register of Legal Entities;
• an extract from the protocol on the appointment of the chairman;
• order on appointment to the position of chief accountant;
• agreement with the bank on opening an account (two copies, one remains in the applicant’s hands, filled out there, in the office of the financial institution);
• information letter from Rosstat.

If all the papers are present, the applicant is given two account cards and a copy of the application.

Informing residents

The first stage involves organizing a general meeting of owners. However, it is preceded by the collection of the necessary information about the residents of a house or group of buildings. The relevant information can be requested from the territorial office of the Federal Registration Service. You may also need information about the rooms that are represented in the structure of the house. It should be requested from the BTI.

Next, you should create an initiative group of owners responsible for holding a general meeting of residents. As a rule, these same people are responsible for how to organize an HOA and at all subsequent stages of creating a partnership. Therefore, the appropriate team should be formed from citizens who have enough time to engage in this socially useful activity.

New OKVED codes

The code is selected depending on what the future company is supposed to do.

An HOA is the same company and it can conduct different types of activities, except those expressly prohibited by current legislation.

In the case of an owners' partnership, codes are required indicating:

1. housing stock management – ​​70.32.1;
2. operation of housing stock (70.32.2);
3. provision for rent (70.2);
4. finishing work (45.4);
5. construction of buildings (45.21.1.; 45.25);
6. cleaning and processing of solid waste (90.00.2);
7. cleaning work (74.70.1; 90.00.3).

Approval of the charter

Approval of the charter is the most important condition for resolving the issue of how to organize an HOA in a legal manner.

The structure of the document should contain points covering:

• general provisions;
• wording reflecting the goals and activities of the HOA;
• legal status of the HOA;
• ownership of premises in the house;
• funds, property of the HOA;
• economic activities of the HOA;
• membership features;
• rights and obligations of the HOA and its members;
• HOA governing bodies;
• nuances of holding a general meeting of the partnership;
• provisions on the reorganization and liquidation of the HOA.

The bylaw can only be approved if more than two-thirds of the homeowners vote in favor.

Deadlines for registration with the tax office

The package of papers along with the application is submitted to the division of the tax service to which the address of the house belongs. An employee will accept the documents, check for completeness (if something is missing, you will be turned away immediately), then within seven days a decision will be made on registering the person. Or, on the contrary, a refusal follows.

If the decision is positive, then the partnership data is entered into the Unified State Register of Legal Entities. From this moment the HOA is considered created. Now you can open an account in one of the banks and order a seal of a legal entity.

The application to switch to the “simplified” tax must be submitted within a month after the tax office has given a positive answer, but it is best to attach this document to the main set - this will save time and effort.

If for some reason you are refused, this means that you will have to re-assemble the package of papers and pay the state fee again!

That is why it is necessary to show care and attention when preparing documentation, and if you doubt your abilities, it is better to entrust this to one of the many law firms.

Find out in the materials on our website about the features of creating an HOA, as well as the advantages and disadvantages of opening one. Read about who the founders of the organization are and how to register a partnership in GIS.

General meeting

The main decision-making tool at the general meeting of owners is voting. Therefore, people who are responsible for how to organize an HOA should prepare special forms to express the will of the residents. The structure of these documents is very simple - these should be tables with your full name, as well as columns “For”, “Against” and “Abstain”.

At the beginning of the meeting, its chairman must be elected - by a majority vote of the owners who came. You also need to choose a secretary who will keep minutes of the residents’ meeting. It is important that more than two-thirds of the residents of the building who have the right to vote are present at the event. This is a prerequisite for how to properly organize an HOA. What will be decided at the meeting is mandatory for all residents, even those who did not come to the event. If it was not possible to gather two-thirds of the owners, the initiative group will have to repeat the work of organizing the meeting. It is possible that they will have to include a campaign component in their activities.

During the general meeting, residents decide that a partnership will be formed, they approve the charter of the HOA, elect members of its board, and also appoint an audit commission.

Why can they refuse?

Unfortunately, this is possible and for the following reasons:

1. the state duty has not been paid;
2. documents are filled out incorrectly or contain false information;
3. there are no one or more documents related to the mandatory package;
4. errors or typos in the application;
5. The meeting of owners was held with violations.

Creating a homeowners' association is simple - the main thing is to want to do it and approach the issue competently. Of course, the greatest achievements always began with an initiative group, and so it is here. After this, a meeting is convened - this way you will get a more detailed idea of ​​​​what you have to do and what responsibilities will fall on you.

Home control options

Homeowners in apartment buildings must somehow organize joint management of common property, ensure the supply of utilities to the building and maintain its technical condition. This can be done within three schemes.

Firstly, there is an option to organize direct management of the house by the homeowners. This is possible if it has no more than 16 apartments.

Secondly, you can create a homeowners' association or cooperative.

Thirdly, you can transfer the house to a management company.

Which of these options is better? Why do many citizens wonder how to create an HOA in their home?

The fact is that a homeowners' association is usually more economically feasible. There are no opaque markups on basic utilities. And also, communication between apartment owners contributes to building constructive relationships between neighbors, jointly solving possible difficulties in managing the house, which the management company cannot always competently resolve.

Let's take a closer look at some of the distinctive features of HOAs.