The procedure for recording operations on capital construction of real estate and its financing

The structure of budgetary and autonomous educational institutions can change due to the introduction of new educational buildings, branches, social and cultural facilities, auxiliary and service facilities, etc. In this article we will consider what source of financing their construction can be carried out, how the contractor is determined, as well as the procedure for reflecting in accounting transactions related to the construction of a real estate property and its registration.

Postings in HOAs - basic examples

All decisions made regarding common property are approved at a general meeting of homeowners by a majority vote.
To determine the number of votes that the owner of a residential premises has, it is necessary to take into account his share in the ownership of the common property. Modern practice shows that one of the most effective ways to manage an apartment building is an HOA. The organization of an established system for accounting for HOA operations is a prerequisite necessary to ensure the full functioning of the partnership and the fulfillment of its main tasks. In the article we will analyze specific aspects of accounting for HOAs and consider typical accounting entries in HOA enterprises using examples.

Questions and answers regarding contributions for major repairs

Question: I did not receive a receipt, what should I do?

Answer: You need to contact: OJSC “Bashkir Register of Social Cards”: tel., email address: [email protected] ; addresses: Ufa, st. Novomostovaya, 8 or at the Regional Operator of the Republic of Belarus, tel.; address: Ufa, st. Bessonova 2a (3rd floor).

You can also pay the fee for major repairs without a payment document at Sberbank of Russia OJSC (without commission) and URALSIB OJSC (with commission).

If your apartment is not in the bank’s database, contact the Bashkir Register of Social Cards OJSC or the Regional Operator of the Republic of Belarus.

Question: Why is the area with balconies and loggias indicated in the payment document?

Answer: In accordance with Part 5 of Art. 15 of the Housing Code of the Russian Federation, the total area of ​​a residential premises consists of the sum of the area of ​​all parts of such premises, including the area of ​​auxiliary premises intended to satisfy citizens' household and other needs related to their residence in residential premises, with the exception of balconies, loggias, verandas and terraces .

NOF "Regional Operator of the Republic of Belarus" brings to your attention that if the payment document indicates the total area of ​​the apartment, taking into account balconies, loggias, verandas and terraces, you can pay receipts for major repairs based on the total area of ​​the apartment indicated in the technical passport of the residential premises excluding balconies, loggias, verandas and terraces.

This situation is due to the fact that only since 2006, in certificates of state registration of property rights, the total area of ​​the apartment is indicated without taking into account the area of ​​balconies, loggias, verandas and terraces.

In the future, information on the total area of ​​the apartment in the payment document will be adjusted and indicated without taking into account balconies, loggias, verandas and terraces.

Question: Why did they bring a receipt for a minor child?

Answer: In accordance with Article 170 of the Housing Code of the Russian Federation, payment documents are issued to the owners of premises. By submitting an application to the Bashkir Register of Social Cards OJSC or the Regional Operator of the Republic of Belarus, you can change the full name of the owner in the Payer column to another owner (in the case where the apartment belongs to several owners).

Question: I refuse to pay dues.

Answer: Your decision to refuse to pay contributions for major repairs is contrary to current Russian legislation. Owners of premises are required to pay contributions for major repairs of the common property of an apartment building.

Contributions for major repairs of common property are covered in Art. 169 Housing Code of the Russian Federation. According to its provisions, contributions for major repairs are not paid by the owners of premises in an apartment building that is recognized in accordance with the procedure established by the Government of the Russian Federation as being in disrepair and subject to demolition, as well as in the event that an executive body of state power or a local government body makes decisions on the seizure of a land plot for state or municipal needs , on which this apartment building is located, and on the seizure of each residential premises in this apartment building, with the exception of residential premises owned by the Russian Federation, a subject of the Russian Federation or a municipal entity. Owners of premises in an apartment building are exempt from the obligation to pay contributions for major repairs starting from the month following the month in which the decision to withdraw such a land plot was made.

At the same time, the obligation to pay contributions for major repairs arises for the owners of premises in an apartment building only after the regional capital repair program in which their house is included is approved by a constituent entity of the Russian Federation and its publication (after eight months). This obligation is established by part 3 of article 169 of the Housing Code of the Russian Federation and part 3 of article 4 of the Law of the Republic of Belarus dated June 28, 2013 No. 694-z “On organizing major repairs of common property in apartment buildings located on the territory of the Republic of Bashkortostan.”

Due to the fact that the Decree of the Government of the Republic of Bashkortostan dated December 27, 2013 No. 634 “On approval and updating of the Republican program for capital repairs of common property in apartment buildings” was officially published on January 10, 2014, the obligation to pay contributions for capital repairs arises from October 01, 2014.

Question: What mechanism of action will be applied to a non-payer of contributions for capital repairs?

Answer: Unpaid contributions for capital repairs will be collected from debtors in court.

Question: Why are our contributions paid in Ufa? Will they be lost there?

Answer: Contributions collected in one municipal district or city district can be spent on capital repairs only in the same municipal district or city district.

This rule is contained in Article 19 of the Law of the Republic of Belarus dated June 28, 2013 No. 694-z “On organizing major repairs of common property in apartment buildings located on the territory of the Republic of Bashkortostan.”

Question: Our house is multi-sectional, but our entrance has 4 (5.6) floors, why are charges charged at a rate of 5.8 rubles?

Answer: The Ministry of Land Policy, Construction and Housing and Communal Services of the Russian Federation, by Order No. 37 dated August 4, 1998, approved the Instructions on the accounting of housing stock in the Russian Federation.

Appendix No. 1 to the above-mentioned Instructions contains the following instructions: if individual parts of a residential building have a different number of above-ground floors, its number of floors is determined by the largest number of floors in the building.

In connection with the above, the calculation of contributions for major repairs of common property in multi-section apartment buildings is made based on the largest number of floors in such a building.

Question: I live on the 3rd (1, 2, 4, 5, 6) floor, why do I receive a receipt with a rate of 5.8 rubles?

Answer: In accordance with Decree of the Government of the Republic of Bashkortostan dated December 26, 2013 No. 627, the minimum contribution for major repairs is established depending on the number of floors of an apartment building, and not on what floor the apartment is located on.

Question: How can I be sure that the payment document was not brought by fraudsters?

Answer: Confirmation of the authenticity of the payment document is the bank details for paying contributions for major repairs of the common property of an apartment building:

Non-profit organization Foundation "Regional Operator of the Republic of Bashkortostan"

Address: Ufa, st. Bessonova, 2a

INN/KPP 0278992157/027801001

account 40604810106000000131

Branch No. 8598 of Sberbank of Russia, Ufa

BIC 048073601

code 30101810300000000601

Question: I will not enter into an agreement with you and pay fees accordingly.

Answer: Article 169 of the Housing Code of the Russian Federation establishes the obligation of owners of premises in an apartment building to pay monthly contributions for major repairs of common property in an apartment building.

According to Part 1 of Article 181 of the Housing Code of the Russian Federation, owners of premises in an apartment building who have decided to form a capital repair fund on the account of a regional operator, as well as owners of premises in an apartment building who have not made a decision on the method of forming a capital repair fund, in the case provided for in Part 7 Article 170 of the Housing Code of the Russian Federation are required to conclude an agreement with the regional operator on the formation of a capital repair fund and on the organization of capital repairs in the manner established by Article 445 of the Civil Code of the Russian Federation, while the owner of the premises in an apartment building pays a contribution for major repairs to the account of the regional operator after receiving the draft of such an agreement, he confirms that the agreement has been concluded. In addition, the owners of premises in this apartment building, having more than fifty percent of the votes of the total number of votes of the owners of premises in this apartment building, act as one party to the concluded agreement.

Thus, the above rules of Article 181 of the Housing Code of the Russian Federation establish the legal obligation of the owners of premises in an apartment building to conclude the above agreement. In this case, the rules of Art. 445 of the Civil Code of the Russian Federation on the mandatory conclusion of an agreement. According to this article, in cases where, in accordance with the Civil Code of the Russian Federation or other laws, the conclusion of an agreement is mandatory for the party to whom the offer (draft agreement) is sent.

However, the procedure for the practical implementation of the above norms is not established by law. This agreement is posted on the official website of the NOF “Regional Operator of the Republic of Belarus” https://kapremont02.ru, and an offer (draft agreement) was also sent to the owners along with a payment document for payment of contributions.

Question: Will it happen that the owners of the premises will raise money for major repairs of common property in an apartment building, and the regional operator will use this money to maintain its apparatus?

Answer: In accordance with Part 3 of Article 179 of the Housing Code of the Russian Federation, funds received by the regional operator from the owners of premises in apartment buildings that form capital repair funds on the account of the regional operator can only be used to finance the costs of major repairs of common property in these apartment buildings houses.

Thus, the use of these funds for other purposes, including payment of administrative and business expenses of the regional operator, is not permitted.

Question: We do not want to transfer contributions to the regional operator, but want to open a special account

Answer: Part 1 of Art. 173 of the RF Housing Code establishes that the method of forming a capital repair fund can be changed at any time based on a decision of the general meeting of owners of premises in an apartment building. It should be borne in mind that:

— the decision to terminate the formation of a capital repair fund on the account of a regional operator and the formation of a capital repair fund on a special account comes into force 2 years after the decision of the general meeting of owners of premises in an apartment building is sent to the regional operator (Part 5 of Article 173 of the Housing Code of the Russian Federation).

- a decision to change the method of forming a capital repair fund within five working days after such a decision is made is sent to the owner of a special account to which contributions for major repairs of common property in such an apartment building are transferred, or to the regional operator to whose account these contributions are transferred (Part. 4, Article 173 of the Housing Code of the Russian Federation).

Account of wiring for major repairs in a homeowners' association

Cash receipts that are subject to and non-taxable must be accounted for separately. It is also important to ensure separate accounting of expenditures of funds received as targeted revenues. Therefore, the priority areas of work for an HOA accountant include drawing up cost estimates and distribution of costs, organizing analytical accounting of the organization’s costs.

1. Receipt of invoice 86 credit of invoice 70 “Settlements with personnel for wages” - salaries to employees.
2. Receipt of account 50 “Cash” debt of account 51 – receipt of money from the bank.
3. Receipt of nominal account 10 “Materials” credit of account 50 – purchase of household supplies for cash.

Account of wiring for major repairs in a homeowners' association

The HOA keeps records of targeted funds in account 86 “Targeted Financing”. For account 86, it is necessary to open sub-accounts based on the sources of funds received. Let's consider the accounting of HOA fees, except for payments for housing and communal services, the accounting of which will be discussed below.

It is important to note that the partnership is obliged to ensure the maintenance of the common property of the apartment building as a whole, regardless of whether the share of such property belongs to a member of the HOA (TSN) or not. Consequently, in order to ensure the fulfillment of such an obligation in relation to the owners of premises who are not members of the HOA (TSN), the partnership must separately enter into an agreement with each of them for the maintenance and repair of common property in an apartment building.

The owner did not receive receipts for payment of contributions for major repairs

In 2021, the owner of a non-residential property in one of the Nizhny Novgorod apartment buildings received a receipt from the registrar with a debt that had been accumulating since 2015 and almost 3 thousand rubles in penalties accrued on this amount. Previously, the owner of the premises did not receive receipts for payment of fees, so he could not pay them. He paid off the entire debt and after that paid contributions for major repairs on time. But he refused to pay the fine because he did not know about the existence of the debt until 2021.

Based on his complaint, the prosecutor checked these facts and considered that the Capital Repair Fund violated the requirements of the law: penalties were accrued in violation of Part 14.1 of Art. 155 Housing Code of the Russian Federation. The prosecutor demanded that the registrar eliminate the violation and reset the penalties, but the Overhaul Fund did not comply with his request.

In the lawsuit that the prosecutor sent to the court in the interests of the owner, he asked the judge to recognize the actions of the registrar in calculating penalties as illegal and to exclude them from the payment documents.

Who and how issues receipts for paying contributions for major repairs?
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Account of wiring for repairs from capital repairs in the homeowners association

Debit 60 Credit 51 (55) – payment was transferred to a third-party contractor performing repairs; Debit 20 Credit 60 – expenses for repairs performed by third-party contractors are reflected; Debit 19 Credit 60 – input VAT presented by contractors is taken into account; Debit 20 Credit 19 – the amount of VAT claimed by contractors is attributed to the costs of repairs carried out by contract; Debit 20 Credit 70 (69, 10...) – reflects the costs of repairs carried out by the homeowners association (TSN) on their own; Debit 86 Credit 20 – reflects the expenditure of targeted financing; Debit 86 Credit 68 subaccount “Calculations for VAT” – VAT is charged for repair work carried out by the HOA (TSN) on its own.

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Entry, membership, share fees, donations, and funds in reserve for repairs are not subject to taxation. Tax accounting of amounts received as income in HOAs is no different from accounting in other organizations engaged in commercial activities.

Accounting for capital repairs in HOAs

The costs of major repairs cannot be recognized for the purposes of calculating the tax paid when applying the simplification, since they were incurred at the expense of targeted financing. At the same time, the organization is obliged to keep separate records of such income and expenses (clause 14, clause 1, article 251, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation).

• account 86-2 “Targeted revenues for current repairs of common property”;
• account 86-3 “Targeted revenues for major repairs of common property”;
• account 86-3-1 “Targeted revenues for major repairs of common property from owners”;
• account 86-3-1 “Targeted revenues for major repairs of common property from the budget.”

There's no air coming from the attic

Residents of Kamensk-Uralsky were the first to learn about the opportunity to repair apartment buildings “better and cheaper.” It was there that the Deputy Minister of Energy and Housing and Communal Services of the region Alexey Rubtsov first spoke about the innovation. It is secured not only legislatively, but also financially.

— The amount of compensation will be up to 80 percent of the total costs, but not more than five million rubles per house. The money will be available for partial reimbursement of interest on loans and partial payment for energy-efficient major repairs. The latter includes the installation of elevators, the use of energy-saving materials when repairing engineering infrastructure and structural elements of buildings - roofs, facades and other structures, the deputy minister said.

Even simple plastering of the walls of brick houses can increase the temperature in apartments by 2-3 degrees

The region's Ministry of Energy, together with municipalities and management companies, has already begun searching for suitable houses - they will be included in the application for support for 2020-2021.

— The advantages are obvious to everyone. After such renovation of residential buildings, management organizations will have to spend less on routine repairs. And the owners of the premises will receive not only comfortable living conditions, but also up to 30 percent savings on utility bills,” notes Rubtsov.

Really, why not try it? Moreover, the word “energy efficiency” is well known to the residents of the Urals. A colleague said that she personally saw the difference in two houses. In the place where she lives, during the overhaul they simply plastered and painted the walls - and the heat blows out as before. And the neighboring building (it belongs to the HOA) was first thoroughly insulated - covered with thermal insulation material.

Experts confirm: even simple plastering of the walls of brick houses can increase the temperature in apartments by 2-3 degrees. In Kamensk-Uralsky, for example, this operation was included in the list of energy-efficient measures for 2020 (plus the insulation of the attic floor and the repair of the power supply system with the replacement of lamps with LED ones). However, at the same time, no applications have yet been received from Kamenets residents for participation in a special program for energy-efficient overhauls.

“Perhaps this is due to the fact that major repairs are a very expensive item, and sufficient funds have not yet been accumulated in special accounts,” says Yuri Degtyarev, deputy head of the industry body of the Kamensk-Uralsky administration for housing. — Overhauls really require a lot of money. For example, just replacing the heat supply systems in a standard five-story panel building costs about four million rubles, and we are only talking about common property. And installing a common house meter with a weather sensor will cost half a million.

The problem is that there are still not many houses with special accounts. In Kamensk-Uralsky there are just over 30. In Yekaterinburg there are also not many of them - no more than 10-15 percent of the total. In addition, in addition to having a special account, program participants must meet several more conditions.

— Major repairs must be completed no earlier than February 1, 2021. Activities must be included in the approved list of works. Finally, they must result in resource savings of at least 10 percent. Technologies and materials can be anything, the main thing is that the target level of reducing energy consumption is achieved,” says Vasily Fadeev, director of the regional Institute for the Development of Housing and Communal Services and Energy Saving named after Danilov.

Technologies and materials can be anything, the main thing is that the target level of reducing energy consumption is achieved - at least 10 percent

According to him, it is more correct to talk not about energy-efficient major repairs, but about specific types of work that increase the energy efficiency of buildings. Their list is very extensive: it includes the repair of all in-house engineering systems, roofs, basements, facades, foundations, repairs and replacement of elevators. In the Sverdlovsk region, the list was supplemented by the reconstruction of an unventilated roof, the replacement of heat meters and other measures. In fact, almost all types of conventional MKD overhaul can be classified as energy efficient, because they reduce energy costs.

— For example, a well-carried out renovation of a basement with the installation of thermal insulation can reduce the heat loss of a building by up to 30 percent, renovation of a façade with the installation of thermal insulation on external walls and sealing of connections can reduce another 25. The same savings can be achieved by modernizing heating and hot water supply systems with the installation of metering and control units, as well as thermal insulation. Even replacing elevator equipment, which is not the most obvious energy-saving measure, can reduce heat loss by up to 10 percent, lists Vasily Fadeev.

The managers of management companies and homeowners associations are clearly interested in the topic, but so far not everyone is aware of this promising innovation. For example, Oleg Soldatov, technical director of REMP-Elmash Management Company, learned about the innovation from a RG correspondent.

“The very idea of ​​compensating funds for energy-efficient repairs is quite attractive, we will definitely discuss it with the elders in the houses,” he promised.

Help "RG"

The amount of financial support for energy-efficient overhauls is determined for each apartment building individually and can range from a twofold annual reduction in utility costs to a fourfold reduction (if savings exceed 30 percent). The calculation takes into account energy and heat savings (heating and hot water supply).

Taxation of HOAs under the simplified tax system in 2019

• mandatory payments, entrance and other fees of HOA members;
• payments from homeowners who are not members of the HOA;
• income from the entrepreneurial activities of the HOA, aimed at fulfilling the goals, objectives and responsibilities of the HOA (Article 152 of the Housing Code of the Russian Federation);
• subsidies for the operation of common property, carrying out current and major repairs, providing certain types of utilities and other subsidies;
• other supply.

The HOA keeps records of targeted funds in account 86 “Targeted Financing”. For account 86, it is necessary to open sub-accounts based on the sources of funds received. Let's consider the accounting of HOA fees, except for payments for housing and communal services, the accounting of which will be discussed below.

Infocraft: Housing and communal services formula

Errors that occur when uploading files to the GIS Housing and Public Utilities picture_as_pdf

1. Error when loading a file with data on personal accounts: INT008030 For Personal Account No.……. no premises found.

• Check the entry: room number on the GIS Housing and Communal Services portal and in the Housing and Communal Services Formula program - they must be identical. For example, 001, 1 are not identical.

• Check the record of the house address: on the GIS Housing and Communal Services portal and in the Housing and Communal Services Formula program - they must be identical. For example, the address in the GIS Housing and Communal Services is Petrozavodsk, st. Kalinina, 15; The address in the program is Petrozavodsk, Kalinina street, 15. The addresses are not identical.

If the problem is not solved, then take the latest MKD file processed by GIS Housing and Communal Services, open it and on the “Residential Premises” tab in the last column “Processing Status”, you will see the individual identifiers that GIS Housing and Communal Services assigned to the premises. Copy these identifiers and paste them into the appropriate column in the file for uploading to the GIS Housing and Communal Services for personal accounts.

2. Error when loading a file with personal account data: INT008046 The basis for creating a personal account was not found.

The most common reason for the error is that the file does not contain a house code according to FIAS; without a house code according to FIAS, GIS Housing and Communal Services will not load the file. It is also necessary to check the Charter or Management Agreement; the “Status” must be set to “Valid”.

3. Error when loading a file with payment documents: Error SRV008076 More than one payment document was found in the “Project” status or the composition of services is incorrect or the details for services are incorrectly specified.

• Check the status of the management agreement or the HOA charter: these documents must be in the “Valid” status.
• Check whether the file “Premises and ULS from the current date” was loaded into the program before uploading payment documents.
• Check the list of provided utilities specified in the management agreement. An error may occur when the contract/charter for a given home does not provide the services specified in the template. Perhaps the drug is associated with a house that, according to the management agreement, is not provided with the selected service. The types of supplied utilities can be checked in the management agreement on the “List of managed objects” tab. Services must match the ".
• It is necessary to check “Payment for housing and communal services” - “Payment documents”, since it is possible that the drug for which the payment document is imported already has a PD in the “Project” status.
• Check the completion of the “Contribution for major repairs” block. If your organization does not have a special account for issuing payment for major repairs, then you do not need to fill out the “Contribution for major repairs” block on the “Sections 1-2” sheet. The block itself is optional.
• If an organization has a special account for issuing payment for major repairs as part of a single payment document, then you need to check: 1) Decision on the procedure for submitting payment documents = As part of a single payment document. 2) Grounds for opening a personal account. You need to go to “Management Objects” - “Personal Accounts”, find the personal account for which the payment document is being loaded. The paragraph “Grounds for opening a personal account” must contain the Charter and Minutes of the general meeting of owners. If there is only the Charter, then it is necessary to add the minutes of the general meeting of owners.

4. Error when loading a file with data on MKD: INT004072 Information was not found in the State Property Committee.

• Check the area of ​​the object in Rosreestr and in your program;
• Check the relevance of the cadastral number on the Rosreestr website (the cadastral number may not be relevant, for example, after assessing the cadastral value);
• If the cadastral number is up-to-date, try loading the data into the GIS Housing and Communal Services without a cadastral number (When you establish a connection between your house and Rosreestr, the cadastral number will be updated automatically).

5. FMT001307 Required fields not filled in: Entrance number.

• In the Infocraft program: Housing and communal services formula, the value “Entrance” is not filled in for premises.

6. INT008153 It is necessary to indicate the method for determining the volume of a utility service or utility resource.

• For each type of utility service, the “Type of utility resource of the GIS Housing and Public Utilities” must be filled in in the program; only after setting this value, the program automatically fills in the field “Method of determining utilities. can be set directly in the service settings form itself by clicking the “Characteristics” action, selecting the required value for the details.

7. INT008049 The value in the column “Method of determining volumes of utility systems” can only be specified for a utility service and a utility resource.

• For “additional services that are defined in the payment document template on the “Executor Services” sheet, the field “Method of determining the volume of utilities” is not filled in; accordingly, for these services, the type of service should not have the attribute “Type of utility resource GIS Housing and Communal Services” filled in.

8. INT008171 The field from the “Section 4. Reference Information” group can only be filled in for a utility service or a utility resource.

• For the “Sections 3-6” sheet, Section 4 is not filled out.

• Please note what deadlines are established in the Resource Supply Agreement/Charter/Management Agreement. Information on current meter readings must be uploaded clearly within a given period. If you need to change the date or increase the period of delivery, this is possible by changing the “Agreement”.

10. INT008048 It is necessary to fill out a contribution for major repairs.

• It is required to fill out Section 7 on the “Sections 1-2” sheet in the template for uploading payment documents.

11. INT008034 Payment details were not found for the values ​​“Bank BIC” and “Current account”.

• On the GIS Housing and Communal Services portal, in the “Administration” - “Payment Details” section, check that the data is filled out; it is impossible to upload payment documents with details that are not entered on the portal.

12. SRV008076 Incorrect composition of services or incorrect indication of details for services.

• The error means that the “Agreement” does not contain a complete list of services provided; it is necessary to check the list of services and, if necessary, make changes to it.
• You can also set the “Commercial accounting” flag in the settings for uploading payment documents for services for which this error occurs in the second step.

13. INT008050 The value in the column “Method of determining CG volumes” (individual consumption) cannot be specified if commercial accounting is carried out by a resource supplying organization.

• At the second step in processing “Uploading payment documents from GIS Housing and Communal Services”, opposite the service for which the GIS produces this error, you need to put the “Commercial accounting” flag.

14. INT008130 The total amount for utility resources for consumption during the maintenance of common property must be indicated for the Housing Administration “Payment for the maintenance of residential premises” in the field “Total to be paid for the billing period, rub. / Total”

• You need to check whether this personal account is on the “Sections 3-6” sheet; if not, then you need to check the service compliance setting when uploading payment documents.

15. INT008043 Amounts payable in the columns “individual. consumption" and "general household needs" can only be filled from utilities or communal resources.

• For the service for which this GIS Housing and Public Utilities error appears, you need to edit the uploaded file. In it you need to clear the information in the section “Group of fields “Total payable for the billing period, rub.” - “Subgroup” including behind the group. conventional" - “individual. consumption".

16. INT008169 The fields “Volume of utility resources / consumption for the maintenance of common property” and “Amount of payment for utility services, rubles / consumption for the maintenance of common property” cannot be filled in for a service if housing is indicated in the payment document.

• In this case, the volume of consumption and the amount of payment for the maintenance of common property should be indicated in - To clear the fields on the sheet “Sections 3-6” E and F. This is an error in the GIS Housing and Communal Services, which will be corrected in one of the future versions of the portal. At the moment, to successfully load the template, according to the response from GIS Housing and Chemical Infrastructure support, you should use column clearing.
• You can also set the “Commercial accounting” flag in the settings for uploading payment documents for services for which this error occurs in the second step.

17. INT008138 Reference information for utility resources cannot be entered in fields intended for individual consumption.

• In this case, you need to check the payment document upload settings. If the program has general house services, then these services must be specified in the settings of the payment document on the “ONE” tab.

18. SRV007005 “Creating a connection with the following personal accounts is impossible. It is permissible to link a metering device only to your active personal account associated with the specified premises, room or residential building.”

• Check the relevance of your personal account on the GIS Housing and Communal Services portal. If within a month an old personal account was closed and a new one was opened, then it is necessary to manually change the personal account number in the metering device in the GIS Housing and Public Utilities system.

19. SRV008018 In the period XXX 2021, organization XXXXXXX does not provide services for the house located at the address.

• Check the information in the management agreement.

20. Error when uploading meter readings “INT007081 There is no agreement/charter of the organization on the basis of which the utility service indicated in the meter is provided”

• It is necessary to check whether the management agreement/charter provides services for which meter readings are downloaded by type of utility resources.

21. Error when downloading data on metering devices “SRV007087 The following reasons for creating personal accounts do not contain information on the provision of utility services corresponding to the specified utility resources in the metering device”

• It is necessary to check whether the management agreement/charter provides services according to the types of utility resources for which metering devices are unloaded.

22. Error when uploading payment documents “INT008047 The organization does not issue a contribution for major repairs”

• You need to look at the GIS housing and communal services portal for the basis for opening a personal account to pay for the premises and utilities. If a separate receipt for payment for major repairs is uploaded to the portal, then only a management agreement or charter should be indicated on the basis for opening a personal account for utilities (there should be no decision on major repairs).

23. INT008247 It is impossible to transfer only one of the fields “Bases of recalculation” and “Amount, rub.”, these fields must be filled in or not filled in at the same time.

• If on the sheet “Sections 3-6” in column L “Recalculations of total, rub.” If the recalculation amount is filled in, then in column AB “Section 6. Information on recalculations (additional charges +, reductions -) - Grounds for recalculation” the basis for recalculation must be filled in. info_outline In order for the “Base of recalculation” column to be filled in during group recalculation, you must fill in the recalculation comment. In the “Adjustment of Accruals” document, the “Comment” field is also filled in.

Did the instructions help you? YesNo 100 Topics: GIS housing and communal services

Book of Postings for Overhaul in Homeowners' Association

Account 76-2 (operation 10) is used to increase the capital repair fund, reflected in the credit of account 86-3, at the expense of accounts receivable - future contributions from the owners in the event of receiving a credit (loan) necessary for capital repairs.

In accordance with paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, funds received by a homeowners’ association or housing cooperative for the formation of a reserve for major repairs of common property represent targeted revenues. Therefore, in Table. 1, these funds are reflected in the credit of account 86 “Targeted financing” by type of income.

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The registrar or the owner of the special account did not prove that they sent invoices to the debtor for payment of contributions

The courts of first and appellate instances were unanimous in their decisions: the Capital Repair Fund had no grounds for charging the owner a penalty for failure to pay contributions for capital repairs.

When considering the case, the courts found that the regional operator had not sent receipts to the owner of the non-residential premises since March 2015. This is a direct violation of legal requirements:

1. According to clause 9, part 2, art. 182 of the Housing Code of the Russian Federation, the reoperator is obliged to provide, on his own or by third parties, payment documents to the owner for payment of contributions for the overhaul of common property. They are sent to the address of the premises in an apartment building, for the overhaul of which the resident must pay.
2. The registrar has the right to include in one receipt the calculation of all contributions for major repairs for the coming calendar year for the owner of non-residential premises (Part 3 of Article 171 of the Housing Code of the Russian Federation). In this case, the owner of the premises can pay such an invoice in a lump sum in the month following the month of receipt of the receipt, or in equal monthly installments during the calendar year.

The Capital Repair Fund noted in its defense that the owner of the non-residential premises did not have a mailbox, so bills were not delivered. But the courts did not accept this argument: the registrar could not prove that he had sent receipts to the plaintiff before 2021.

The absence of a mailbox in a non-residential premises does not prevent the delivery of receipts, for example, to the place of registration or residence of the owner. As the court indicated, this is the proper shipping address. The courts agreed with the prosecutor and demanded that the Capital Repair Fund exclude penalties from the plaintiff's receipts.

Accounting and tax accounting in HOAs (TSN): postings, documents, benefits

It is necessary to pay attention to the procedure for accounting for utility payments received from the owners of premises when applying the simplified tax system in the partnership. The organization's charter may stipulate its obligation to provide such services to its members and enter into contracts with suppliers on their behalf.

Money received as membership or other fees does not form the partnership’s income and is used to pay for utilities and maintain housing in proper condition. When carrying out activities and concluding contracts, the HOA must act only in the interests of home owners.

Utility payments for HOAs: accounting and taxation

What is the procedure for accounting for amounts received by the partnership as payment for housing and communal services? Amounts received from owners (users) of housing to pay for utility services provided by third-party organizations are not included in income under the simplified tax system (clause 4, clause 1.1, article 346.15 of the Tax Code of the Russian Federation, Decree of the Supreme Court dated May 11, 2018 No. 305-KG17- 22109 in case No. A41-86032/2016). This is provided that the payment received for utility services is transferred further (Letter of the Ministry of Finance dated June 14, 2018 No. 03-11-06/2/40525):

— resource supplying organization — for the supply of resources; - regional operator for municipal solid waste management - for services provided.

If an intermediary agreement is concluded between the HOA and the owner of residential premises, then the income of the HOA will be only the corresponding remuneration (Letters of the Ministry of Finance dated 08/18/2017 No. 03-11-11/53260, dated 01/27/2017 No. 03-11-11/4260).

Thus, if the HOA acts only as an intermediary between homeowners and the resource supply organization (operator), then the accounting will be as follows:

If the HOA independently provides services to the owners (users) of housing, then the fee for these services is included in the income of the HOA. And accounting for utility payments will look like this:

Analytical accounting of utility bill payers on accounts 62.76 is organized by homeowners in order to obtain information about the status of settlements with each owner as of the reporting date.

Accounting for contributions for major repairs

The Capital Repair Fund is created through contributions from real estate owners. Its purpose is to reserve funds for expensive repairs in the future. Contributions are transferred by the owners of premises located in apartment buildings on a monthly basis (Part 1 of Article 169 of the Housing Code of the Russian Federation).

• D76 – K96 – monthly accrual of contributions to the capital repair fund to the owners;
• D55 – K76 – monthly receipts of contributions for major repairs from the owners;
• D96 – K60 – 55 million rubles, the cost of repairs that will be carried out by the contracting structure;
• D60 – K51 (55) – payment for the contractor’s services was made (RUB 55 million);
• the balance of funds in the fund (account 96) amounted to 500.6 million rubles. (555.6 – 55).

Office in MKD. Accounting for contributions to the capital repair fund

LLC (USN and UTII) owns an office located in the MKD. Invoices for payment from the Regional Capital Repair Fund began to arrive, but they did not provide certificates of work completed.

How and on what basis are these expenses reflected in accounting and will the tax office accept these amounts?

Art. 169 Housing Code of the Russian Federation

It has been established that
owners of premises
in an apartment building
are required to pay
monthly
contributions for major repairs of common property in an apartment building
.

Minimum contribution amount

for major repairs is established by a regulatory legal act of a constituent entity of the Russian Federation
based on the occupied total area of ​​the premises in an apartment building
owned by the owner of such premises, and can be differentiated depending on the municipality in which the apartment building is located (
clause 8.1 of Article 156 of the Housing Code of the Russian Federation
), or if the corresponding decision is made by the general meeting of owners of premises in an apartment building, in a larger amount.

Obligation to pay contributions

for major repairs
arises for the owners of premises
in an apartment building
after eight calendar months
, unless an earlier period is established by law of the constituent entity of the Russian Federation, starting from the month following the month in which the approved regional capital repair program was officially published, in which this apartment building is included house.

In accordance with Art. 12 of the Law of the Sverdlovsk Region dated December 19, 2013 No. 127-OZ “On ensuring capital repairs of common property in apartment buildings in the Sverdlovsk Region”,
the minimum contribution
for capital repairs
is established in rubles per square meter of the total area of
​​the premises in an apartment building,
belonging to the owner
of such premises.

The minimum contribution for capital repairs is established for a three-year period

.

The minimum contribution for capital repairs is established for each year of such a period.

Minimum contribution amount

for major repairs established
for the second and third years of a three-year period, is subject to indexation
based on the forecast level of inflation established by the federal law on the federal budget for the corresponding financial year and planning period.

Obligation to pay contributions

for major repairs
arises for the owners of premises
in an apartment building
after 6 calendar months
, starting from the month following the month in which the approved regional capital repair program in which this apartment building is included was officially published.

Resolution of the Government of the Sverdlovsk Region dated October 1, 2014 No. 833-PP approved the minimum contribution amount

for major repairs of common property in apartment buildings in the Sverdlovsk region
for 2015
-
2017,
per one square meter of total area in an apartment building owned by the owner of the premises,
per month in the amount of
:
- 2015
-
8 rubles 20 kopecks
;

– 2021 – 8 rubles 20 kopecks;

– 2021 – 8 rubles 20 kopecks.

Since April 29, 2014

Decree of the Government of the Sverdlovsk Region dated April 22, 2014 No. 306-PP came into force, which approved the
Regional Program for the Overhaul of Common Property in Apartment Buildings in the Sverdlovsk Region for 2015
-
2044
.

Consequently, the obligation to pay contributions arose from November 2014

.

Let us repeat that paying contributions is an obligation, not a right.

owner of premises in an apartment building.

According to Art. 178 Residential Complex of the Russian Federation regional operator

is a legal entity created
in the organizational and legal form of a foundation
.

That is, a non-profit organization

.

According to clause 65 of the Regulations on accounting and financial reporting in the Russian Federation

, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n,
costs
incurred by the organization
in the reporting period, but relating to the following reporting periods, are reflected in accordance with the conditions for recognition of assets established by regulatory legal acts on accounting
, and are subject to write-off in the manner established for writing off the value of assets of this type.

In accordance with the Concept of Accounting in the Market Economy of Russia

, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of the IPB on December 29, 1997,
assets
are considered economic assets over which the organization received control as a result of fait accompli of its economic activities and which should bring it economic benefits in the future.

An asset is considered to provide future economic benefits to the entity when it can be:

A)

used separately or in combination with another asset in the process of production of products, works, services intended
for sale
;

b)
exchanged
for another asset;

c) used to pay off an obligation

;

d)
distributed among the owners of the organization
.

Expenses

is considered to be
a decrease in economic benefits during the reporting period
or the occurrence of liabilities that lead to a decrease in capital, other than changes due to withdrawals by owners.

Everything that does not satisfy the concept of an asset is recognized as an expense.

In accordance with clause 16 of PBU 10/99 “Expenses of the organization”

, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n,
expenses are recognized in accounting if the following conditions are met
:

– the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

– the amount of expenditure can be determined;

– there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization.

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity) (clause 18 of PBU 10/99).

Consequently, in accounting, these expenses in the form of contributions for major repairs are reflected on the basis of an invoice receipt

:

DEBIT 76 CREDIT 51

DEBIT 26 CREDIT 76

.

In accordance with paragraph 1 of Art. 252 Tax Code of the Russian Federation

the taxpayer reduces the income received by the amount of expenses incurred.

Expenses

Justified and documented expenses incurred by the taxpayer in carrying out activities aimed at generating income are recognized.

Article 40 270 Tax Code of the Russian Federation

It has been established that when determining the tax base for corporate income tax,
expenses in the form of fees, deposits and other obligatory payments paid to non-profit organizations
and international organizations, except for those specified in
paragraphs
29 and
30 clause 1 art.
264 Tax Code of the Russian Federation .

According to paragraphs 29 clause 1 art. 264 Tax Code of the Russian Federation

for the purposes of taxation of profits of organizations,
as part of other expenses
associated with production and sales,

contributions, deposits and
other obligatory payments paid to non-profit organizations
are taken into account , deposits and other obligatory payments
is a condition for the implementation of activities by taxpayers who
pay such contributions, deposits or other obligatory payments.

In letter dated September 3, 2014 No. 03-03-10/44184, the Ministry of Finance of the Russian Federation explained that the provisions of paragraphs. 29 clause 1 art. 264 of the Tax Code of the Russian Federation are applicable in cases where payment of contributions

, deposits and other obligatory payments
to non-profit organizations is a condition for the activities of the taxpayer due to the norms of the legislation of the Russian Federation
.

In other cases, including when payment of payments is mandatory

a non-profit organization is determined solely by an agreement with such a non-profit organization and
does not follow from the legislation of the Russian Federation; this norm does not apply
.

Let us note that this position of the Ministry of Finance of the Federal Tax Service of the Russian Federation was communicated by letter dated September 19, 2014 No. GD-4-3/19182 to lower tax authorities, as well as to taxpayers, and posted on the official website.

Thus, since contributions to the capital repair fund are mandatory by law

, for profit tax purposes
they are taken into account as part of other expenses
.

For the purposes of the simplified tax system art. 346.16 Tax Code of the Russian Federation

a closed list of expenses
is provided .

Contributions

, paid to the Regional Capital Repair Fund
are not included in this list
.

In letter dated April 30, 2013 No. 03-11-11/15225, the Ministry of Finance of the Russian Federation explained that payment

by an entrepreneur or organization - the owner of
a store built into an apartment building, utilities, electricity and water
related to the implementation of business activities, as well as payment for
the maintenance and maintenance of the common property
of an apartment building can be taken into account in expenses when calculating the tax base for the tax paid in connection with the use of the simplified tax system as
material costs
.

However, to date, regulatory authorities have not voiced their position on the issue under consideration.

.

Features of accounting in HOAs

1. The “Income” object is very simple, but you just need to correctly take into account all profits and record insurance premiums and sick leave in order to reduce taxes to 50%.
2. “Income – expenses” is already more difficult for tax accounting, but it is more profitable if the partnership has more expenses than profits. Then the HOA will pay only 1% of the profit.

1. Receipt of account 76 “Settlements with various creditors and debtors” subsection “Settlements with residents” credit of account 86 “Targeted financing” - payment by residents of membership fees (aka rent).
2. Receipt of nominal account 76 sub-account “Settlements with tenants” credit of account 76 sub-account “Settlements for utility bills” – calculation of payment for utility bills.

Basic rules for accounting in HOAs (nuances)

In accordance with the plan and provisions of PBU 9/99 (approved by order of the Ministry of Finance dated 05/06/1999 No. 32n) and PBU 10/99 (approved by order of the Ministry of Finance dated 05/06/1999 No. 33n), accounting for contributions from partners for the implementation of activities is kept in account 86 , and receipts from income-generating activities are in account 90.

One of the main tasks is the generation of a financial report (usually for the year), which provides partners with complete and reliable information about the activities of the HOA. In addition, the HOA accounting department prepares an estimate of the HOA's income and expenses for the next year. The estimate is approved at the general meeting of the partners and in the future is the main planning and accounting document for maintaining the accounting of the HOA.

No receipts - no penalties for non-payment

Owners are obliged to pay utility bills and contributions for major repairs even in the absence of a receipt, as the Supreme Court of the Russian Federation has already said, for example, in case No. A73-9598/2018. However, failure to send such invoices is grounds for the courts to exempt the owners of premises in apartment buildings from paying penalties accrued on the debt.

The court considers this as improper fulfillment of the obligations of the creditor, a delay on the part of the management organization, and rejects demands for the collection of penalties until the management organization has provided the debtor with information about the debt and payment documents.

At the same time, they should remember the peculiarities of issuing payment documents for major repairs to the owners of non-residential premises in apartment buildings, which are specified in Part 3 of Art. 171 Housing Code of the Russian Federation:

• The registrar or the owner of the special account has the right to issue a one-time receipt to the owner of the non-residential premises calculating the amount of the contribution for major repairs for the coming calendar year. This must be done within the first month of such a year.
• The owner of a non-residential premises can pay the receipt in full immediately in the month following receipt of the invoice or pay the payment monthly in equal installments throughout the year.
• If the owner of non-residential premises is a legal entity, the payment document is delivered to the address of its executive body or manager.

In order to have the right to collect penalties for the amount of the debt, management organizations and HOAs must send receipts to the owners of the premises for payment of housing and communal services and major repairs, if they are the owners of special accounts, in accordance with the requirements of the Housing Code of the Russian Federation.