Service residential premises: how to obtain and privatize

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Published: 08/19/2016

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Certain types of employers, as an incentive or additional compensation for employees, may provide them with residential premises, which are called office premises, for temporary use and residence.

Most often, such a guarantee is provided to them not at the initiative of the employer, but in accordance with the requirements of the law..

It is worth determining which categories of employees can count on receiving such housing and what procedure they will have to go through for this.

• What are these rooms like?
• Categories of citizens who can receive housing
• Procedure for provision
• Privatization procedure

Grounds for providing official housing

The provision of official housing is a mechanism in the legal regulation of housing relations. Service residential premises are provided under a rental agreement and are concluded for the period of service, labor relations or for the period of holding a state or elective position in the Russian Federation or a constituent entity of the Russian Federation, as well as in service in local government bodies. This is the main basis for the provision of official housing under Article 104 of the Housing Code.

Note!

Under a rental agreement for office space, an individual house or apartment is provided. Together with the tenant, members of his family also move into the housing.

Description in the position of the process of sending on a business trip

The Regulations on Business Travel for 2021 are based on the current version of the Regulation “On the Peculiarities of Sending Employees on Business Travel,” approved by Government Resolution No. 749 dated October 13, 2008.

According to this document, the fact of being sent on a business trip is determined by issuing an order from the employer. The basis for issuing an order is most often a memo from the head of the department. A sample business trip memo may look like this:

If a memo is used to send an employee on a business trip, the procedure for its creation and movement should also be reflected in the regulations on business trips.

The rules for drawing up a memo for a business trip, sample 2021, are not regulated in any way. It is mandatory for her to have a resolution from the employer.

For information on how to draw up the main document for sending an employee on a business trip, read the article “Unified Form No. T-9 - business trip order .

The requirement to obtain a travel certificate has been abolished since 2015. However, the presence of this document to a certain extent disciplines the posted employee, and in the absence of travel documents, it allows you to confirm the dates of your stay on a business trip. For this reason, most employers did not abandon the use of a travel certificate and left it among the mandatory internal documents.

For information on how it is drawn up, read the material “Unified Form No. T-10 - Form and Sample” .

Who is provided with service housing?

According to the Housing Code, in order to provide official housing to a citizen, he must be in labor relations either with state authorities, or with authorities of a constituent entity of the Russian Federation or local governments, as well as with state or municipal enterprises. Based on this, the following can count on office space:

1. Deputies holding civil servant positions at any level: state, regional, local.
2. Serviceman
3. Law enforcement officers (police officers, investigators, etc.) who are sent to serve in another city or town.
4. Firefighter at the Ministry of Emergency Situations.
5. Teachers and doctors. This applies to those who wish to go to work in rural areas.
6. Civil servants, such as judges, officials, employees of ministries and departments, etc.

In accordance with Article 104 of the Housing Code of the Russian Federation, the categories of citizens who are provided with service residential premises are established:

1. The state authority of the Russian Federation is in the housing stock of the Russian Federation.
2. State authority of a constituent entity of the Russian Federation - in the housing stock of a constituent entity of the Russian Federation.
3. Local government - in the municipal housing stock.

Why draw up a regulation on sending employees on business trips?

The regulation on business trips refers to the internal local acts of the employer, used along with other similar documents (regulations on remuneration, internal labor regulations, regulations on bonuses, wage indexation, etc.).
Read more about internal local acts on our website:

• “Internal labor regulations - sample 2021”;
• “Regulations on labor protection of workers - sample 2021.”

The form of this document is not approved by law and its content is not regulated. Each employer draws up such a provision taking into account its “travel” subtleties and features.

The regulations on business trips are intended to establish and consolidate many different factors: types of business trips (within Russia or outside its borders), the nature and amount of reimbursed travel expenses (only for travel and accommodation or another list), the transport used for trips and other features.

The development of such an internal document for tax accounting purposes allows you to fearlessly recognize various expenses as travel expenses and justify their amount in expenses when calculating income tax or simplified tax system.

There is no need to draw up a regulation on business trips if the employer does not send its employees on business trips and does not plan to do so.

ConsultantPlus experts explained how to develop and approve regulations on business trips. If you don't already have access to the system, get a free trial online.

Procedure for obtaining official residential premises

In order to conclude an agreement for the rental of office premises, it is necessary to have a decision of a government body to provide the citizen with appropriate housing. After the official publication of a resolution of a government agency stating that the circumstances for the provision of a given apartment exist, a rental agreement can be concluded.

In order to conclude such an agreement, the following documents must be submitted:

1. Personal statement.
2. A copy of the work book.
3. A certificate from the personnel service containing information about the composition of the employee’s family and the duration of the contract for the state civil service.
4. Documents confirming the applicant's marital status (marriage certificate, divorce certificate).
5. Copies of passports of the employee (employee) and his family members.
6. Petition from the employer or a higher official.
7. Documents confirming the absence of housing in the ownership (use) of the employee (employee) and members of his family (in the form of an extract from the Unified State Register of Real Estate).
8. An extract from the house register and a copy of the financial personal account.

This list is not exhaustive and, due to different conditions for the provision of premises, a specific authority may require the provision of additional documents. Documents are provided as certified copies or with presentation of originals. A package of documents is submitted to the housing commission or other body authorized to consider this issue. The decision to provide residential premises is formalized by an order, followed by the conclusion of a rental agreement for residential premises.

Note!

The apartment is provided to the tenant on the basis of the transfer and acceptance certificate and the technical condition of the residential premises.

Can they be evicted from a service apartment?

Eviction from official housing occurs either voluntarily or involuntarily . In the first case, the citizen simply leaves the premises after the expiration of the employment contract. The apartment is transferred again according to the acceptance certificate back to the owner or authorized person.

Forced eviction is used when a person does not want to leave the premises voluntarily. Eviction is done through the court.

The grounds for forced eviction are:

• the property was damaged;
• the owner has accumulated debt on utility bills;
• the living space is not used for its intended purpose, for example, for commercial purposes;
• the rights of third parties or neighbors are violated.

Before filing an eviction application with the court, the owner must try to peacefully amuse the citizen . He is obliged to send him a notice of the need to leave the premises within 5 days, after which the court will be involved to resolve the problem.

When a court decision to evict a citizen and members of his family comes into legal force, it will be transferred to the bailiffs for execution. Bailiffs will come to the official housing and evict the offender.

Who cannot be evicted from official housing? Can a minor child be evicted? All answers to these questions are given by Art. 103 Housing Code of the Russian Federation.

The following cannot be evicted from service housing without providing alternative space:

1. Family members of military personnel who died or went missing in the line of duty.
2. Family members of deceased employees.
3. Pensioners who worked in this place until old age.
4. Disabled people of groups 1 and 2 who became disabled due to the fault of the employer.
5. Children without parental care and orphans.
6. Citizens left with young children.

In case of forced eviction, an eviction act is drawn up in the presence of two witnesses.

In each specific case, the decision on eviction is made by the judge. Therefore, even with a minor child, they can be evicted onto the street; there are serious violations on the part of apartment tenants.

Is it possible to transfer official housing into ownership?

The Housing Code currently does not provide for such a procedure, and also, the Federal Law “On Privatization..” establishes a ban on the privatization of office space. Other regulatory legal acts contain a similar rule, which establishes that official housing is not subject to alienation and privatization, subletting, reconstruction and redevelopment.

There is still a legal opportunity to purchase such housing as a property. If this housing is transferred to the ownership of the municipality, it will no longer be considered official. Therefore, such residential premises can be transferred to citizens under a social rental agreement. The enterprise or institution itself has the right to decide on the possibility of privatizing official housing.

What is considered a business trip and when the travel regulations do not apply

The 2021 regulation on business trips is based on the definition that is familiar to everyone and the basic conditions for recognizing an employee’s trip as a business trip.

IMPORTANT! Based on the definition given in Art. 166 of the Labor Code of the Russian Federation, a business trip is considered to be a trip by an employee to carry out an official assignment outside his workplace for a period established by the employer.

Since a person’s departure from the place of his permanent location is associated with additional expenses (for travel, accommodation, etc.), requiring special documentation and justification, and the recognition of travel expenses when calculating the tax base for profit or the simplified tax system depends on many factors (service focus, duration trips, etc.), the importance of the provisions on business trips can hardly be overestimated.

This document substantiates the amount of various expenses associated with the trip (from daily allowance to airfield taxes and baggage fees), and also describes the procedure for the actions of seconded employees (the scheme for obtaining funds for the trip, the composition of the required documents, working hours when traveling, etc.).

This provision may not be used in all cases. This document does not regulate the actions of company employees if their work is of a traveling nature, as well as when employees travel for their personal purposes.

Of particular importance when applying the travel regulations is the correct classification of the trip. You can recognize a departure as a business trip and legally use the position in the following cases:

• the trip is carried out for official purposes and by decision of management;
• the employee works for a certain period of time away from the locality in which his main workplace is located;
• An employment contract or a GPC agreement has been concluded with the traveling employee.

Is it possible to take into account travel expenses for income tax purposes for an employee with whom a GPC agreement has been concluded? Find out here.

We list in the regulations documents confirming expenses

Fare

An employee's travel within the territory of our country or abroad, associated with the performance of official assignments, is always associated with additional costs. If you are planning a business trip around Russia, the initial costs of the employer when sending an employee on a business trip will be the cost of travel to the destination (for business trips abroad, costs begin with issuing visas, international passports, etc. - we’ll talk about this separately).

Modern methods of moving in space are quite diverse: trains, planes, buses, taxis. In addition, an employee’s personal car or a rented vehicle can serve as a business trip vehicle.

With the usual travel documents, everything is extremely simple: their originals are attached to the advance report, and the cost of travel is easily included in tax expenses. However, modern realities make adjustments to this understandable and familiar procedure for accounting for travel expenses.

The rapid introduction of electronic documents into our lives gives rise to disagreements between taxpayers and tax inspectors regarding the recognition on their basis of expenses for the movement of employees on business trips.

Explanations from officials can help with this. For example, the letter of the Ministry of Finance dated December 4, 2019 No. 03-03-07/94225 states that to document travel expenses when purchasing an air ticket in book-entry form (electronic ticket), a boarding pass and a printed baggage receipt (itinerary receipt) are sufficient. The coupon will confirm the travel of the business traveler on the route specified in the electronic ticket, and the cost of the flight will be justified by the route receipt. But a bank statement for the card that paid for the ticket is not required (see letter from the Ministry of Finance dated August 17, 2018 No. 03-03-07/58432).

In letters dated 09.24.2019 No. 03-03-07/73187, dated 09.23.2019 No. 03-03-06/1/72906, the Ministry of Finance notes that in the absence of a boarding pass with an inspection stamp, expenses can be confirmed by a carrier’s certificate or other documents , including indirectly confirming the fact of use of purchased air tickets.

See also: “Can the penalty for returning a ticket be taken into account?”

Living expenses

The algorithm for reimbursement of living expenses should also be reflected in the regulations on business trips (Article 168 of the Labor Code of the Russian Federation, paragraphs 11, 13, 14, 21 of Regulation No. 749). This is of no small importance for the recognition of tax expenses taken into account when calculating income tax or the simplified tax system: this possibility arises only if supporting documents are available (clause 1 of Article 252, subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance Russia dated 03.03.2015 No. 03-03-07/11015).

For the employee himself, the issue of compensation for living expenses during a business trip is also not indifferent: the compensation he receives for unconfirmed expenses in amounts exceeding the established norms is subject to personal income tax (paragraph 10, paragraph 3, article 217, article 210 of the Tax Code of the Russian Federation).

Options for an employee’s accommodation at the place where work assignments are carried out are no less varied than the types of transport used for business trips. The easiest way to document expenses is to stay in a hotel.

In this case, it is enough to submit to the employer’s accounting department a strict reporting form from the hotel (it must comply with the requirements of the legislation on cash register systems) or a cash register receipt.

Are “unfortunate” contributions subject to compensation for paying a hotel for washing and ironing services for an employee’s personal belongings? The answer to this question is in ConsultantPlus. Study the material by getting free trial access to the system.

If an employer rents housing for a business trip employee and incurs expenses to pay the rent, such expenses can only be recognized for the days the employee actually resides there (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/178, Federal Tax Service of Russia for the city of Moscow dated April 16, 2010 No. 16-15/ [email protected] ).

To learn about accounting for rental travel expenses, read the article “How to recognize apartment rental expenses for business travelers in tax accounting?” .

Features of foreign business trips in the regulations on business trips

The nuances of foreign business trips are reflected in the regulations on business trips in the event that the employer sends its employees on trips abroad to carry out official assignments.

Despite the fact that cost accounting and the process of organizing foreign and domestic business trips are based on general algorithms, the organization of an employee’s departure outside the country is associated with some peculiarities.

For example, reimbursement of travel and accommodation expenses for business travelers abroad occurs in the same way as when traveling within our country, but the list of reimbursed expenses has been expanded. These may include payment for registration of a foreign passport, visas and other travel documents, mandatory consular and airport fees, and other mandatory payments and fees.

At the same time, both the employer and the employee will have to take into account the requirements of the Law “On Currency Regulation” dated December 10, 2003 No. 173-FZ, since without foreign currency it is impossible to stay abroad.

IMPORTANT! The right to use foreign currency for settlements with employees sent on business trips abroad is provided for in sub-clause. 9 clause 1 art. 9 of Law No. 173-FZ.

Foreign exchange costs associated with foreign business trips require special attention when reflecting them as part of tax expenses. For example, in the absence of a certificate of purchase of foreign currency, travel allowances can be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of issuance of accountable amounts (letter of the Ministry of Finance of Russia dated September 3, 2015 No. 03-03-07/50836).

If the employer does not send his employees for official purposes outside the country, he no longer has to reflect the specifics of foreign business trips in his internal local acts.

You can download a sample regulation on business trips on our website using the link below.

Would you like to see an alternative version of the Business Travel Regulations? ConsultantPlus experts developed it specifically for the “Business Trips” Guide. Get free trial access to K+ and Regulations.

Find out how to confirm travel allowances paid by card using the link.

Who is not subject to eviction?

Paragraph 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated July 2, 2009 No. 14 states that “when resolving disputes related to the protection of housing rights, the courts must keep in mind that the principle of the inviolability of housing and the inadmissibility of arbitrary deprivation of housing is one of the main principles of not only constitutional, but also housing legislation (Article 25 of the Constitution of the Russian Federation, Articles 1, 3 of the Housing Code of the Russian Federation).”

The principle of inadmissibility of arbitrary deprivation of housing assumes that:

No one can be evicted from a home or have their right to use a home limited other than on the grounds and in the manner provided for by this Code and other federal laws (Part 4 of Article 3 of the Housing Code of the Russian Federation)

and it applies to any persons who move into the residential premises.

Domestic legislation, in particular the Housing Code of the Russian Federation, and previously the Housing Code of the RSFSR, as well as some federal laws, contain exceptions (guarantees), in the presence of which citizens, after losing the grounds for living in office premises, can remain in it until residential premises are provided for permanent residence.

Let us state these exceptions.

Without the provision of other residential premises in the case specified in Article 107 of the RSFSR Housing Code, the following cannot be evicted:

1) disabled war veterans and other disabled military personnel who became disabled as a result of a wound, concussion or injury received while defending the USSR or while performing other military service duties, or as a result of a disease associated with being at the front;

2) participants of the Great Patriotic War who were part of the active army;

3) families of military personnel and partisans who died or went missing while defending the USSR or while performing other military service duties;

4) families of military personnel;

5) disabled persons from among the rank and file and commanding officers of the bodies of the Ministry of Internal Affairs of the USSR, the State Fire Service, who became disabled as a result of injury, concussion or injury received in the performance of official duties;

6) persons who have worked at an enterprise, institution, organization that provided them with official residential premises for at least ten years (except for persons who live in official residential premises assigned to the Ministry of Defense of the Russian Federation (another federal executive body in which federal law provides for military service), and are not subject to provision of residential premises for permanent residence in the manner and under the conditions provided for by Federal Law of May 27, 1998 N 76-FZ “On the status of military personnel”); (as amended by Federal Law dated July 20, 2004 N 71-FZ)

It should be noted that pp. 6 and 8, before the Federal Law of July 20, 2004 No. 71-FZ came into force on July 28, 2004, remained in a different wording and did not contain such a clause: (except for persons who live in official residential premises assigned to the Ministry of Defense of the Russian Federation (another federal executive body authorities in which military service is provided for by federal law) and are not subject to provision of residential premises for permanent residence in the manner and under the conditions provided for by Federal Law of May 27, 1998 No. 76-FZ “On the status of military personnel”);

Therefore, when determining the beginning of the emergence of housing legal relations in relation to this category of persons, this nuance must be taken into account.

7) persons released from a position in connection with which they were provided with residential premises, but who have not terminated their employment relationship with the enterprise, institution, organization that provided this premises;

persons dismissed due to the liquidation of an enterprise, institution, organization or due to a reduction in the number or staff of employees. (except for persons who live in official residential premises assigned to the Ministry of Defense of the Russian Federation (another federal executive body in which military service is provided for by federal law), and are not subject to provision of residential premises for permanent residence in the manner and under the conditions provided for by the Federal Law dated May 27, 1998 No. 76-FZ “On the status of military personnel”); (as amended by Federal Law dated July 20, 2004 N 71-FZ)

9) old age pensioners, personal pensioners;

10) family members of a deceased employee who was provided with official residential premises;

11) disabled laborers of groups I and II, disabled people of groups I and II from among military personnel and persons equivalent to them;

12) single persons with minor children living with them. (Article 108 of the Housing Code of the RSFSR)

Further.

“They cannot be evicted from service residential premises and residential premises in dormitories without the provision of other residential premises who are not tenants of residential premises under social tenancy agreements or members of the family of the tenant of residential premises under a social tenancy agreement, or owners of residential premises or family members of the owner of residential premises and who are registered as those in need of residential premises:

1) family members of military personnel, officials, employees of internal affairs bodies, federal security service bodies, customs bodies of the Russian Federation, state fire service bodies, bodies for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, dead (deceased) ) or missing in action while performing military service or official duties;

2) old age pensioners;

3) family members of an employee who was provided with official living quarters or living quarters in a dormitory and who died;

4) disabled people of groups I or II, whose disability occurred as a result of a work injury due to the fault of the employer, disabled people of groups I or II, whose disability occurred as a result of an occupational disease in connection with the performance of work duties, disabled military personnel who became disabled of groups I or II due to injury , shell shock or injury received during the performance of military service duties or as a result of an illness associated with the performance of military service duties.” ( Part 2 of Article 103 of the RF Housing Code)

The general legal principle of the operation of the law in time, namely: “Acts of housing legislation do not have retroactive force and are applied to housing relations that arose after its entry into force (Part 1 of Article 6 of the Housing Code of the Russian Federation)” means that the provisions of the Housing Code of the RSFSR can be applied in present, subject to the emergence of housing relations before the adoption of the Housing Code of the Russian Federation.

Art. 13 of the Federal Law of December 29, 2004 No. 189-FZ “On the entry into force of the Housing Code of the Russian Federation” supplements certain clause 2 of Art. 103 of the Housing Code of the Russian Federation lists persons who cannot be evicted from specialized residential premises without providing them with other residential premises. i.e., refers to Art. 108 Residential Complex of the RSFSR.

“Citizens who live in official residential premises and residential premises in dormitories provided to them before the entry into force of the Housing Code of the Russian Federation are in accordance with clause 1, part 1 of Art. 51 of the Housing Code of the Russian Federation are registered as those in need of residential premises provided under social tenancy agreements, or have the right to be on this registration, cannot be evicted from these residential premises without the provision of other residential premises, if their eviction was not permitted by law before its entry into force Residential Complex of the Russian Federation".

And this provision is constantly mentioned in its decisions by the RF Armed Forces. Eg:

“From the content of the above provisions of Art. 13 of the Introductory Law it follows that without the provision of other residential premises, citizens living in residential premises in dormitories provided to them before the entry into force of the Housing Code of the Russian Federation (March 1, 2005) cannot be evicted, subject to the simultaneous presence of the following conditions:

- these citizens belong to the categories of persons whose eviction from official residential premises and dormitories without the provision of other residential premises before the entry into force of the Housing Code of the Russian Federation was not allowed under Art. 108 Housing Code of the RSFSR;

— these citizens must be registered as those in need of residential premises provided under social tenancy agreements, or have the right to be so registered.” (Cassation ruling of the Supreme Court of the Russian Federation dated December 2, 2014 in case No. 32-KG14-9) ( 1)

And

The impossibility of evicting citizens from a hostel without providing other living quarters should arise for the persons named in Art. 108 of the Housing Code of the RSFSR, at the time of entry into force of the Housing Code of the Russian Federation ( March 1, 2005). In this case, the provisions of Art. 108 of the Housing Code of the RSFSR and after the entry into force of the Housing Code of the Russian Federation in the presence of other mandatory conditions. If a person has not acquired the right to additional guarantees provided for in this article, then the provisions of this norm do not apply to him.” (Cassation ruling of the Supreme Court of the Russian Federation dated December 2, 2014 in case No. 32-KG14-9) (1 )

In paragraph 43 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated July 2, 2009 No. 14 “On some issues that have arisen in judicial practice when applying the Housing Code of the Russian Federation,” this is also mentioned.

“Courts should take into account that Article 13 of the Introductory Law provides for additional guarantees for citizens living in official residential premises and residential premises in dormitories provided to them before the entry into force of the RF Housing Code. In accordance with this article, these citizens who are registered as needing residential premises provided under social tenancy agreements (Part 1 of Article 51 of the RF Housing Code), or who have the right to be registered on this account (Part 2 of Article 52 of the RF Housing Code) ), cannot be evicted from service residential premises and residential premises in dormitories without the provision of other residential premises, if their eviction was not permitted by law before the entry into force of the Housing Code of the Russian Federation. The categories of citizens evicted from official residential premises and dormitories with the provision of other residential premises were determined by Art. 108 and 110 ZhK RSFSR". The difference between the citizens specified in Article 108 of the RSFSR Housing Code and the citizens specified in Part 2 of Art. 103 of the Housing Code of the Russian Federation, in that for the first group, only confirmation of the right to be recognized as in need of residential premises is sufficient. And for the second, it is already obligatory to provide documentary evidence of recognition as needing housing.

It is necessary to note the peculiarity of recognizing military personnel and those discharged from military service as those in need of housing. Military personnel are recognized as needy during military service in accordance with the current order of the Ministry of Defense of the Russian Federation dated September 30, 2010 No. 1280 “On the provision of residential premises to military personnel of the RF Armed Forces under a social rental agreement and official residential premises.” A discharged serviceman cannot be recognized as needy under this order. Such applications, as a rule, receive a refusal from the authorized bodies of the Department of Defense of the Ministry of Defense of the Russian Federation, which states that they register only military personnel.

Therefore, dismissed military personnel who remained to live in official residential premises, not recognized as needy during military service, including those dismissed on preferential terms or with service of more than 20 years (paragraph 3, 12, part 1, article 15 of the Law “On the Status of Military Personnel” ) but who were also not recognized as needy during the period of military service, are recognized as needy in the usual manner, i.e., in accordance with the provisions of Art. Art. 49, 51 Housing Code of the Russian Federation.

Recognition as needing to receive residential premises or the existence of such a right presupposes compliance with the requirements of paragraph 1 of Part 1 of Art. 51 of the Housing Code of the Russian Federation for the entire period of residence in official residential premises, both by the tenant himself and by members of his family living with him and leading a joint household and budget. Otherwise, they are subject to eviction upon termination of the relationship with the employer.

It must be borne in mind that

- the replacement of the tenant of the residential premises in the contract does not indicate the emergence of new legal relations for the use of residential premises (Decision of the Supreme Court of the Russian Federation dated November 25, 2014 No. 94-KGPR14-2) (2)

Today, it has become almost impossible to transfer a personal account to another family member in official housing, even in the event of the death of the responsible tenant. They do not allow this, they cannot clearly explain the reason for the refusal. As a result, the responsible tenants who pay utility bills are citizens who died several years ago. What is not North Korea in miniature? The comparison begs to be seen.

It should also be taken into account that in accordance with Part 2 of Art. 52 of the Housing Code of the Russian Federation, those specified in Art. 49 of the Housing Code of the Russian Federation, categories of citizens who are low-income , or other categories of citizens recognized as in need of housing (Part 3 of Article 49 of the Housing Code of the Russian Federation).

The Judicial Collegium of the Supreme Court of the Russian Federation recently spoke on this matter:

The mere fact that a citizen is not provided with residential premises occupied under a social tenancy agreement or on the right of ownership, in accordance with the established norm, is not an unconditional basis for accepting such a person to be registered as needing residential premises. In accordance with Part 2 of Art. 52 of the Housing Code of the Russian Federation, those specified in Art. 49 of the Housing Code of the Russian Federation, categories of citizens who are low-income (Definition of the Supreme Court of the Russian Federation dated 02/07/2017 No. 59-KG16-32) ( 3)

Thus, the initial stage in building objections to the demand for eviction is to clarify:

• the time of the beginning of the housing legal relationship (before 03/01/2005 or after) and the continuing nature of the housing legal relationship.
• belonging to one of the listed categories of citizens;
• availability of additional guarantees;
• being registered in housing or having the right to be registered;
• recognition as poor in the prescribed manner.

Additional guarantees must be available as of March 1, 2005, and not at the time of filing a claim, as potential defendants often imagine.

In addition, one more question needs to be resolved - what to do if the occupied residential premises are considered unsafe or unsuitable for habitation, for example, after a fire? In this case, is it possible to demand relocation to another residential premises, relying on the provisions of clause 2, part 1 of Art. 51 Housing Code of the Russian Federation?

The answer to this is given by judicial practice, and the answer is negative.

In this case, the rental agreement for office residential premises is subject to termination (Part 1 of Article 102 of the Housing Code of the Russian Federation).

In such cases, the law does not provide for ensuring the housing rights of citizens occupying residential premises under lease agreements for specialized residential premises (Decision of the Supreme Court of the Russian Federation dated December 13, 2016 No. 85-KG16-12). ( 4)

“The provision of residential premises under a social tenancy agreement is conditioned by other grounds, namely, the citizen must be recognized in the manner prescribed by law as needing housing, be on a waiting list to receive residential premises under a social tenancy agreement, and the provision of such housing is carried out only when the waiting list occurs.”

The only exception, when in such a situation one can count on obtaining other housing, is indicated in the ruling of the Sverdlovsk Regional Court:

»Relocation to another residential premises is possible, provided that the contract for the rental of official residential premises between the tenant on the one hand and the administration on the other side was not terminated in the manner prescribed by law, the plaintiff and her family members also, in the manner prescribed by law, did not lose the right to use the disputed apartment were recognized, and also the specified persons were not subject to demands for eviction from the disputed residential premises on the grounds provided for by law, and in this case, the tenant and members of her family are not deprived of the opportunity to demand from the administration to provide them with other residential premises in replacement of the demolished housing.” (Appeal ruling of the Sverdlovsk Regional Court dated April 23, 2015 in case No. 33-5881/2015) ( 5 )

Results

The regulation on business trips is an internal local act of the employer. This document does not have a strictly mandatory form and may not be issued if the employer does not send employees on business trips.

The provision makes it possible to justify the inclusion of travel expenses in tax expenses and eliminates disputes about the amount of compensation to business travelers for expenses incurred by them.

Sources:

• Labor Code of the Russian Federation
• Decree of the Government of the Russian Federation of October 13, 2008 N 749
• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation of May 6, 2008 N 359
• Federal Law of December 10, 2003 N 173-FZ “On Currency Regulation and Currency Control”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Returning from a trip. Business trip memo: sample 2021

Since 2015, one more document has ceased to be used - a business trip report. Although this does not mean that an employee returning from a business trip will not have to report for the work done on the business trip. You will still have to issue the document at the end of your business trip, just in a different form and under a different name.

IMPORTANT! In accordance with clause 7 of Regulation No. 749, confirmation of the length of stay on a business trip and other nuances of the business trip can be a memo issued by the employee about the business trip. The 2021 sample is not normatively established for it, and the employer can develop it independently. At the same time, he has the right either to provide for all seconded employees, without exception, the obligation to draw up such a memo, or to reflect in the regulations on business trips certain cases of its execution (for example, a business trip on personal transport or the absence of travel cards and other documents confirming the duration of the business trip).

In addition to the memo, the employee returning from a trip will have to draw up a document that is mandatory for everyone - an advance report. A company can develop its own form for such a report or use the unified form AO-1.

For rules for filling out Form AO-1, ​​see here .

To prepare an advance report and final payment for the travel payment issued in advance, 3 working days are given after returning from a business trip (clause 26 of Regulation No. 749). The report is accompanied by documents confirming all expenses incurred during the trip (accommodation, travel and other travel expenses).

Regulations on business trips regarding payment of daily allowances

The amount of daily allowance is not regulated by law, therefore, expenses that reduce the tax base for profit or the simplified tax system are accepted in any amount independently established by the employer. This size is fixed in the regulations on business trips.

However, for the purposes of taxation of daily personal income tax and insurance premiums regulated by the Tax Code of the Russian Federation, there is a restriction obliging to withhold income tax and charge insurance premiums on amounts exceeding:

• 700 rub. — for business trips throughout Russia;
• 2,500 rub. - for foreign trips.

In this regard, most often the daily allowance is set within these limits.

Read more about calculating insurance premiums for daily allowances in this material.