Taxes on public land in a garden non-profit partnership (SNT)

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Published: 04/05/2017

Reading time: 12 min

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Public lands in gardening non-profit partnerships are roads, driveways, access roads, passages, turning points and playgrounds, using which gardeners get to their garden plots. Public lands also include water supply, sewerage, electricity, gas, heat, security and recreation, and other common needs for land owners.

In other words, public lands in SNT are all real estate located on the territory of a gardening partnership, the boundary lines of land plots, with the exception of property directly owned by specific gardeners.

SNT is a legal entity that owns a land plot. Land in SNT is public property and is registered as the property or temporary use of the partnership as a legal entity. This is where the tax burden arises.

• Legislative framework
• Who should pay the tax?
• How to calculate the tax amount? Calculation example

What has changed regarding reporting for SNT in 2021

2021 brought significant changes to the reporting structure for SNT.
Let us note, firstly, that the types of reporting provided will depend on which taxation system SNT applies: OSNO or simplified tax system.

Secondly, the composition of reporting for SNT in 2021 was also affected by changes in legislation. In particular, this is the cancellation of declarations:

• on land tax;
• for transport tax.

And:

• cancellation of a separate report on the average number of employees;
• cancellation of certificate 2-NDFL.

The cancellation of these reports is enshrined in clause 26 of Art. 1 of Law No. 63-FZ dated 04/15/2019, by order of the Federal Tax Service No. ММВ-7-21/440 dated 09/04/2019.

Some report forms have also been updated:

• RSV;
• SZV-STAGE;
• profit declaration;
• 6-NDFL;
• VAT declaration.

SNT reports in 2021 when applying the simplified tax system

If SNT applies the simplified tax system, the following reports will be submitted starting from 2021:

Annual reporting

In the declaration under the simplified tax system for the previous year (for example, in 2021 the declaration for 2021 is submitted), the SNT fills out section 3 “Report on the intended use of property.”

The annual financial statements of SNT include: a balance sheet, a report on the intended use of funds. Reports for 2021 are due in 2021. An example of a financial report in SNT (form and sample) can be downloaded here.

Quarterly/monthly reporting for employees

In the new form 6-NDFL, data on an individual’s income is now reflected in Appendix 1. It is submitted to the Federal Tax Service on a quarterly basis.

SNT calculates and pays land and transport taxes for 2021 and subsequent years to the budget without filing a declaration. At the same time, we note that starting from 2021, a general tax payment deadline has been established for all regions of the Russian Federation - until March 1 of the year following the reporting year. Unification will allow taxpayers not to get confused with deadlines, and it will be easier for the tax authorities to control payments. Advance payments must be made no later than the last day of the month following the reporting quarter. For example, for the 1st quarter of 2021, payment is due by April 30, for the 2nd quarter - by July 31, etc.

The Federal Tax Service, for its part, will monitor the correctness of calculations and timely payment of taxes. For this purpose, SNT will be sent a notification (electronically or by mail). The notice will indicate:

• object of taxation;
• the tax base;
• taxable period;
• tax rate;
• amount of calculated tax.

SNT will need to compare the data with its calculations and if there are discrepancies, the Federal Tax Service will need to submit explanations and attach documents confirming the correctness of the calculations made by SNT independently. The Federal Tax Service will consider the objection and send a response within a month.

What reports do SNT submit in 2021 when using OSNO

SNTs using OSNO submit the following types of reports:

Annual reporting

Regarding the VAT declaration, it should be borne in mind that if there is no economic activity, a zero declaration is submitted. From the 3rd quarter of 2021 the form will change.

Quarterly/monthly reporting for employees

Similarly with SNTs that use the simplified tax system, SNTs on OSNO independently calculate and pay transport and land taxes, without filing declarations. A notification will also be sent to them by the Federal Tax Service; the calculations made independently must be checked against the notification data.

Let us note that SNT does not have the right to submit a single simplified tax return citing the absence of taxable objects. Since SNT has membership fees, this means that in any case there is a movement of money in the account.

We talked about how SNT accepts and takes into account membership fees here.

Land tax rate, what is it?

In the context of taxation of land plots, the tax base is the cadastral value of plots, established by a state budgetary institution and entered into the Unified State Register of Real Estate (for more information about what the cadastral value of a land plot is and who sets it, read our article). In turn, the tax rate is the amount of tax charges per unit of measurement of the tax base. At the same time, each municipality may have its own land tax rate, since in accordance with current legislation the tax rate is set by the authorized body of the municipality. In other words, the Tax Code establishes rate limits that cannot be exceeded by decisions of municipal authorities. To clarify the definition of land tax taking into account the tax rate, let us turn to a specific example:

So, you own (or use) a plot of land in SNT with an area of ​​600 sq.m, the cadastral value of which is 400,000 rubles, the tax rate is 0.3% Then the tax amount for the year will be: 400,000*0.3%= 1,200 rub. and this does not take into account the benefits that are provided for in Article 395 of the Tax Code of the Russian Federation.

SNT reporting should be submitted electronically

By law, all large organizations are required to report electronically (Law No. 444-FZ of November 28, 2018). Small and micro enterprises were granted a deferment until 2021.

SNT (if the average number of employees did not exceed 15 people, and the turnover was 120 million rubles) should be recognized as a micro-enterprise. However, in practice, it is difficult to find SNT in the Unified Register of Small and Medium-Sized Enterprises. This means that reports should be submitted electronically in order to avoid disagreements with the Federal Tax Service and other government agencies that receive reports.

Let us remind you that annual financial statements must be submitted to the Federal Tax Service only electronically. At the same time, the pilot project was extended until 07/01/2021, within the framework of which the submission of tax and accounting reports is possible through the Federal Tax Service website. This will allow SNT and other organizations to test the electronic reporting procedure without the risk of fines. All necessary functionality is provided by the tax service.

Organizing the submission of reports in electronic form is not difficult, even on your own. To do this you will need:

• prepare a file with a report in a special format (upload from a service for filling out reports or from an accounting program);
• select an EDI (electronic document management) operator - their list is on the website of the Federal Tax Service of the Russian Federation - and conclude an agreement with it;
• obtain digital signature;
• the EDF operator will remotely install a plugin for work on the computer of the SNT chairman or SNT accountant;
• send the report using EDI to the desired recipient. The sent report is signed with an electronic signature.

ConsultantPlus experts spoke about how to obtain an enhanced qualified signature. Sign up for a free trial of K+ and proceed to the instructions.

Also, in order to make their work easier, members and boards of regional SNTs should take a closer look at the online project “Digital SNTs of the Moscow Region,” launched in March 2021. The project allows you to hold online meetings of SNT members, ask questions to specialists from various departments, and keep abreast of changes legislation, etc.

Digitalization allows SNT management to know what reports need to be submitted (“digital SNT”). This also applies to accounting reports for the tax office - “digital SNT” allows you to be aware of the latest changes, including in tax legislation regarding the taxation of SNT.

Such a project can be implemented on the basis of software products whose market has begun to develop successfully. A number of IT companies offer services for digitalization of SNT, often the service package also includes accounting and legal support.

A small subscription fee will save SNT from a lot of hassle in organizing general meetings, which is especially important during times of restrictions. It will be possible to hold not only meetings online, but also conduct various surveys, votes, maintain a register of SNT members and update it in a timely manner.

It is possible to configure the entry of meter readings online and the automation of reminders about approaching due dates for payment of contributions. Templates of standard documents that are required for conducting “paper” work on SNT are also available.

An example of an accounting policy for SNT for tax purposes was prepared by ConsultantPlus experts. Get free trial access to the system and proceed to the document you need.

Public lands

If you have questions on this topic or need advice and assistance, you can write to our specialists using the feedback form - and we will definitely consider your request!

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First, you need to understand what the concept of public land means.

According to Article 3 of the Federal Law of July 29, 2017 N 217-FZ “On the conduct of gardening and vegetable gardening by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation” General purpose land plots are land plots that are public property, provided for by approved documentation on the planning of the territory and intended for general use by the legal holders of land plots located within the boundaries of the territory where citizens conduct gardening or vegetable gardening for their own needs, and (or) intended for the placement of other public property.

Common lands in a gardening partnership include:

• streets, alleys and squares;
• highways and passages;
• park areas;
• water areas and beaches;
• green areas.

The area of ​​public land can be calculated by subtracting from the total territory of the SNT the area of ​​all plots owned by citizens.

Facilities aimed at meeting the needs of SNT members (for example, power lines, pipelines, gas pipelines, SNT board rooms, utility rooms) can be located on public lands.

Public land plots in SNT must be located on the territory of the partnership, in accordance with the project for surveying the territory of SNT. The land surveying project is approved by the members of the partnership, the board of which is obliged, as a representative of a legal entity, to register these lands in the cadastral register.

The legislation provides for liability for unauthorized occupation of a land plot - administrative liability and a fine, which is calculated based on the cadastral value of a public land plot. For citizens, the fine will be from 1 to 1.5% of the cadastral value of the land plot, but not less than 5 thousand rubles, if the cadastral value of the land plot has not been determined.

Before Federal Law No. 217-FZ came into force in 2021, public lands on the territory of a gardening partnership belonged to the municipality or the state. Legal entities could lease public lands. Individuals were provided with public lands on the terms of free, unlimited use.

After the entry into force of Federal Law No. 217-FZ, Article 24 allowed the transfer of all public lands into shared ownership of the owners of SNT plots. To do this, it is necessary to obtain the consent of all land owners in the territory of the partnership.

Public land tax

If property and public lands are in shared ownership of SNT members, then the payment of taxes for these lands falls on the gardeners. The tax amount is individual for each owner and directly depends on the size of the share of the common property.

If the lands and property have been transferred to the municipality, no additional taxes need to be paid.

The procedure for registering public lands as shared ownership

• Hold a general meeting, approve the land surveying work, draw up a protocol;
• Select an authorized person who will be responsible for concluding an agreement with a geodetic company;
• Surveyors will come to SNT, estimate the volume and cost of work, and then begin surveying the territories;
• cadastral information provided by the geodetic company after completion of all work will be processed by the cartographer and then transferred to the cadastral engineer;
• the final stage of the work will be a scheme for clarifying or defining the boundaries of public lands, which will be submitted for approval to the chairman of the SNT;
• If no comments are received from authorized persons, specialists will formulate a final boundary plan.

Article 24 217-FZ explains how to correctly allocate public land from the SNT: Public property, formation of general purpose land plots

1. The formation of general purpose land plots is carried out in accordance with the approved territory surveying project.

2. Management of public property within the boundaries of the gardening or vegetable farming territory can be carried out by only one partnership in accordance with this Federal Law.

3. General use property located within the boundaries of the gardening or truck farming territory may also belong to the partnership on the right of ownership and other rights provided for by civil legislation.

4. A general purpose land plot, which is in state or municipal ownership and located within the boundaries of the horticulture or truck farming territory, is subject to provision into common shared ownership of the persons who are the owners of the land plots located within the boundaries of the horticulture or truck farming territory, in proportion to the area of ​​these plots. The provision of a general purpose land plot in this case can be carried out upon the application of a person authorized to submit the corresponding application by decision of the general meeting of members of the partnership.

5. The rights holders of land plots located within the boundaries of the gardening or vegetable farming territory have the right to use general purpose land plots within the boundaries of such territory for passage and travel to their land plots freely and without charging a fee. No one has the right to restrict the access of rights holders of land plots located within the boundaries of the horticulture or market gardening territory to such land plots.

Ownership rights to such property are enshrined in Article 25 217-FZ: Ownership rights to public property

1. General use property located within the boundaries of the territory of gardening or vegetable farming, which is real estate, created (created), acquired after the day of entry into force of this Federal Law, belongs by right of common shared ownership to persons who are the owners of land plots located within the boundaries of the territory gardening or vegetable gardening, in proportion to the area of ​​these plots.

2. The right of ownership to real estate that is part of public property arises from the moment of state registration of such right in accordance with Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate”.

3. In accordance with the decision of the general meeting of members of the partnership, real estate for general use, located within the boundaries of the gardening or truck farming territory, owned by the partnership by right of ownership, may be transferred free of charge into the common shared ownership of persons who are the owners of land plots located within the boundaries of the gardening territory or gardening, in proportion to the area of ​​these plots, provided that all owners of land plots located within the boundaries of the gardening or truck farming territory have expressed consent to acquire the corresponding share in the right of common ownership of such property. The transfer of the specified property in accordance with this part is not a donation.

4. The share in the right of common ownership of common property of the owner of a garden or vegetable plot of land located within the boundaries of the gardening or vegetable gardening territory follows the fate of the ownership of such garden or vegetable plot of land.

5. When transferring ownership of a garden or vegetable plot of land located within the boundaries of the gardening or vegetable gardening territory, the share in the right of common ownership of the common property of the new owner of such land is equal to the share in the right of common ownership of the specified common property of the previous owner of such land plot.

6. The owner of a garden or vegetable plot of land located within the boundaries of the gardening or vegetable gardening territory does not have the right to: 1) allocate in kind his share in the right of common ownership of property for common use; 2) alienate one’s share in the right of common ownership of property for common use, as well as perform other actions entailing the transfer of this share separately from the right of ownership of the specified plot.

7. The terms of the agreement, according to which the transfer of ownership of a garden or vegetable plot of land is not accompanied by the transfer of a share in the right of common ownership of property for common use, are void (if the owner of the garden or vegetable plot owns such a share).

8. General use property specified in paragraph 6 of part 3 of Article 26 217-FZ may be transferred free of charge into the state ownership of the constituent entity of the Russian Federation or municipal entity on whose territories the territory of gardening or truck farming is located, if the following conditions are simultaneously met: 1) the decision to transfer the said property was made by the general meeting of members of the partnership; 2) in accordance with federal law, the specified property may be in state or municipal ownership; 3) if the specified property, on the right of common shared ownership, belongs to persons who are owners of land plots located within the boundaries of the gardening territory, the consent of such persons to carry out the specified transfer has been obtained.

Restrictions on the use of public lands

When using public lands, gardeners do not have the right to:

• expand the area of ​​individual land plots through PDO;
• arrange illegal dumps of garbage, construction materials and other waste on public lands;
• block the entrance with gates and barriers for other SNT members;
• to arbitrarily install retail facilities, outbuildings and other premises for the provision of paid services without the consent of the other owners.

If you have questions on this topic or need advice and assistance, you can write to our specialists using the feedback form - and we will definitely consider your request!

Ask a Question

Results

The list of reports that must be submitted to SNT in 2021 depends on the applied taxation regime and the availability of taxable objects. Please note that in 2021, the forms of some types of reports have been updated, and some declarations and reports have been abolished. To avoid disagreements with the Federal Tax Service Inspectorate, it is preferable to submit reports in electronic form; annual financial statements to the Federal Tax Service Inspectorate must be submitted electronically.

More information about the simplified taxation regime can be found in our “STS” section .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to pay tax?

There are several ways to pay land tax:

• A payment order from a bank to transfer funds to the local budget to the appropriate current account of the Federal Treasury if there is a sufficient cash balance to write off the tax amount on the day of payment;
• A simple transfer of cash from a bank, local administration cash desk or federal postal service organization to the settlement account of the Federal Treasury of the budget system of the Russian Federation;
• By carrying out an operation to write off from the personal account of a legal entity the amount necessary to repay the tax amount;
• With the help of a tax agent, who may be entrusted with the obligation to calculate and withhold tax from the taxpayer’s funds;
• Declaration payment in accordance with the federal law on the simplified procedure for declaring income by individuals.

The determination of the boundaries of a land plot is carried out by a qualified cadastral engineer. The boundary plan has an approved form. You can see what it looks like and download a current sample here. For non-payment of land tax or late payment, the owner is obliged to pay a fine. Read more about this in our article.