Flight schedule change. maximum baggage weight

Article 2 of Law No. 3085-1 specifically states: “This Law does not apply to consumer cooperatives operating on the basis of the Federal Law “On Agricultural Cooperation”, as well as to other specialized consumer cooperatives (garage, housing construction, credit and others) . In the names of these consumer cooperatives, the use of the words "consumer society", "union of consumer societies" is not allowed. In addition, the question arises whether a garage cooperative can be a self-regulatory organization. A non-profit organization established in accordance with the Civil Code of the Russian Federation and Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations" is considered self-regulatory, provided that it complies with all the requirements established by this federal law. Such a definition is given in paragraph 1 of Art.

Garage cooperative: charter, rights. organization of a garage cooperative

How can you punish the head, noticing illegal manipulations? Depending on the misconduct committed, you can complain about the chairman to the tax office, file an application with the police, the prosecutor's office, for example:

for unauthorized disconnection of electricity, Article 330 of the Criminal Code of the Russian Federation;
without the knowledge of the members of the cooperative and without raising the issue at the meeting, arbitrarily engaged in entrepreneurial activities on the territory of the Civil Code, the chairman may be held liable under Art.
171 of the Criminal Code of the Russian Federation, art. 14.1 of the Code of Administrative Offenses, art. 116 and 122 of the Tax Code of the Russian Federation;
for misappropriation of funds, that is, theft of another's property entrusted to a citizen, Art.
160
for fraudulent actions, that is, the theft of another's property by deceiving Art.

Tax Code of the Russian Federation Article 116.

GSK audit basics: how to check the activities of a garage cooperative?

In order for the land to become the property, it is necessary to carry out privatization.

Attention

In other words, it is necessary to buy the land from the municipality or the state.

Regulatory regulation of this procedure is carried out on the basis of the RFP.

As the act indicates, the owner of the garage has the exclusive right to purchase the site under it.

The price of the allotment is determined by regional legislation.

As a rule, the location of the object affects the cost.

Info

However, in any case, it cannot be more than the cadastral price.

Possible obstacles to buyout It should be noted that the privatization of a garage is possible only if it is a separate structure, has its own entrance, foundation, etc.

Important

If a citizen owns one of the boxes built in the complex, then the area under it is indivisible.

Questions about the possibility of separating such objects are decided by the bodies of architecture and land use.

How to register a garage cooperative

And since there are no specific references in the Civil Code of the Russian Federation to garage cooperatives, these persons, the chairman of the cooperative, have no desire to comply with the law.

Thus, since at present there is no special law regulating the activities of garage-building cooperatives, there is every reason to talk about the existence of a certain legal vacuum in relation to such organizations.

The legal status of GSK today is determined by its Charter to the extent that it does not contradict the current legislation of the Russian Federation.

How to organize a garage cooperative in accordance with the law

However, this is the problem, since the content of the Charter during registration with the tax office is not checked and no one goes into it, and this allows individual chairmen who are not clean-handed to include the ridiculous provisions indicated above, or to exclude from the Charter the provisions necessary for legal activities of the cooperative, for example, an exception to the Charter, an independent audit. These circumstances complicate law enforcement activities.

Accounting in a garage cooperative

The grounds on which the GSK may stop working, in addition to the decision of the meeting, include:

Judgment.
Recognition of the association as insolvent (bankrupt).

The charter of the cooperative must contain a description of the measures related to the liquidation. Contributions They act as the basis for financing the cooperative.

The Civil Code provides not only shares, but also additional contributions.

The following types of payments may be established in the constituent papers:

Entrance fee.
It is transferred by the new member of the association for registration and execution of the relevant papers on it.
Membership fee. This payment is made by the shareholder. The funds are spent on wages of GSK employees, as well as on current needs.
Share contribution. It can be more than just money. The participants in the association have the right to contribute securities or property rights.

Legal status of garage-building cooperatives

Garage boxes must be kept clean. Spilled oil or fuel is immediately covered with sand, and then removed from the premises.

It is not allowed to place cars in driveways and fire breaks.
All boxes must be equipped with sandboxes and fire extinguishers. It is not allowed to use fire equipment and equipment not for its intended purpose. Conclusion When creating a garage cooperative, much attention should be paid to the preparation of documentation. Since the volume of papers is quite large, it makes sense to entrust their preparation to qualified lawyers. Today there are quite a lot of companies offering paperwork services.

Since GSK receives contributions from members, an accountant or other specialist who understands financial matters must be present as part of the association.

This is a state inspection, the purpose of which is to study the territory and documentation of the cooperative for administrative violations or violations of internal rules of functioning.

The tasks of the inspection include checking compliance with sanitary and fire safety standards, checking documents and the legality of the operations of the management of the cooperative.

When is an audit necessary?

If you are an ordinary member of the cooperative interested in eliminating violations, then the check should be initiated immediately after they are identified. The list of violations that can be committed by management is very long.

For example, actions that circumvent an organization's charter are a prime example of a violation. There are cases when managers, without the knowledge of the shareholders, fictitiously hire workers, arbitrarily set their own salaries, and distribute garage space just like that.

A complete list of violations that may be the reason for an unscheduled inspection is described in No. 294-FZ, as amended on February 22, 2017.

In short, the check can provoke:

commission of actions by the management of the cooperative that may lead to a threat to the life and health of people, animals and cultural objects, as well as the infrastructure of the city;
the occurrence on the territory of the facility of a direct threat to life and health, as well as the occurrence of man-made and natural disasters;
violation of the rights of shareholders.

ATTENTION. The last item on the list regulates the rights prescribed in the charter of the organization. Violations of the bylaws, including selection of management and preparation of the annual budget of the GCJ, are covered under it.

Who is supervising?

Supervision of the activities of legal entities is carried out by specialized supervisory authorities, if any.

There are none for garage cooperatives, so the GSK audit is carried out by the prosecutor's office.

Scheduled inspections take place every three years, but if you send a complaint about the violations described above, subject to the expiration of the writ of execution for the previous inspection.

How to check the activity of GSK?

What to do in case of detection of violations?

During the inspection, the prosecutor draws up a list of violations committed by the legal entity and provides its management, which must correct them within a month and report on the work done to the prosecutor.

If the violations relate to a specific area, for example, tax legislation, the prosecutor submits the materials to the relevant authority.

If the management refuses to comply with the requirements of the prosecutor, he must send the case to court. After that, it will be impossible for management to evade the elimination of violations.

Summing up

Garage cooperatives can be checked by the prosecutor's office. A scheduled inspection of the GSK takes place every 3 years, but under a number of conditions an unscheduled inspection is possible.

When the prosecutor comes to the territory of the cooperative, he may require any documents relating to the subject of verification. Management must eliminate violations within a month after the end of the audit.

Audit of garage-building cooperatives (GSK)

In recent years, the population has been acquiring an increasing number of cars and the creation of garage-building cooperatives (GSK) in cities and towns has become quite common. GSK is one of the varieties of consumer cooperatives, the purpose of which is to organize the storage of cars, maintain and operate the garages of members of the cooperative. Although the activities of the GSK, according to the Civil Code of the Russian Federation, are non-commercial, it is not prohibited by law to conduct entrepreneurial activities for garage cooperatives.

On the main activities, regulations governing the activities of the GSK; we will now try to explain the features of accounting in GSK and the documents used in garage cooperatives. As mentioned above, GSK is a non-profit organization. But the Law "On non-profit organizations" does not apply to GSK as well as to consumer cooperatives (clause 3, article 1 of the Federal Law No. 7-FZ of 12.01.96).

According to civil law, in order to establish the legal status of consumer cooperatives, as well as the rights and obligations of its members, special laws must be issued (clause 6 of article 116 of the Civil Code of the Russian Federation). And such laws exist for consumer cooperatives (for example, for housing cooperatives and gardening cooperatives). However, a separate law for garage cooperatives has not yet been adopted.

Some clarifications regarding the activities of garage cooperatives are contained in the Law adopted back in the USSR on May 26, 1988 No. 8998-XI “On Cooperation in the USSR”. It contains answers to some important questions for GCW (for example, the number of members of the cooperative). For example, paragraph 2 of article 14 of this Law states that the size of the property contribution of a member of a garage cooperative cannot influence his participation in decision-making at general meetings.

How are contributions made by members of the cooperative?

Since the garage cooperative itself is an investor in the construction, the contributions of the members of the cooperative will be the source of financing. The nature and types of membership fees are determined by the Civil Code and the Charter of this cooperative. The size of membership fees is determined by dividing the estimated cost of construction by the number of parking spaces. During construction, a change in the estimated cost may occur, and therefore the size of share contributions will also change - this must be provided for in the Charter of the cooperative.

Under construction.

At this stage, the garage-building cooperative invests in construction. The cooperative itself does not conduct construction activities, but attracts developers. There are several ways to formalize investment relations:

- share building;

– drawing up a preliminary agreement with a future member of the garage cooperative for the sale of an object under construction;

– conducting joint construction activities under a simple partnership agreement;

- granting a loan for construction from the buyer of the facility under construction.

It should be noted that not all of the above methods are acceptable for garage cooperatives. For example, a simple partnership agreement for non-profit cooperatives does not apply (clause 2 of article 1041 of the Civil Code of the Russian Federation).

A loan for construction may be perceived by the tax authorities as non-targeted contributions and reckoned as non-operating income (clause 14, article 250 of the Tax Code of the Russian Federation), from which income tax is charged.

The contract for participation in shared construction, as a rule, makes excessive demands on developers and is not widely used.

Therefore, the most accessible way for GSK in this case is to conclude a preliminary sale and purchase agreement (Article 429 of the Civil Code of the Russian Federation). It is not necessary to register such an agreement for an object under construction.

In investment contracts for the construction of garages with customers-developers, a condition may be stipulated on the allocation of the city's share in the facility under construction. Financing of this share is carried out at the expense of earmarked contributions of members of the cooperative. Further transfer of completed fixed assets (garages) to state authorities. authorities, local self-government bodies are not subject to VAT.

Commissioning

Prior to commissioning, all property is the property of GSK (if the ownership of it has been registered). But the members of the cooperative initially do not draw up state registration of the transfer of ownership, since this is not necessary. According to the law, parking spaces in the garage belong to the members of the cooperative, if they have fully paid a share fee for them (clause 4, article 218 of the Civil Code of the Russian Federation). Therefore, Mr. registration does not affect the acquisition of property rights of members of the cooperative, however, some members of the GSK still draw up state registration of their rights. Thus, each member of the cooperative has its share, and only the common area remains on the balance sheet of the GSK.

A feature of the creation of a garage cooperative is that new members are not accepted immediately, but during almost the entire period of construction. Therefore, it is most convenient to determine the size of membership fees in stages. To begin with, an estimate of the general economic expenses of the cooperative for the whole year is drawn up. Then the amount of the total costs according to the estimate is divided by the number of provided parking spaces in the garage - the amount of one membership fee per year is obtained. The amount of annual membership fees for one member of the cooperative is calculated based on the number of parking spaces acquired by him, regardless of the date of his entry into the cooperative.

Accounting for the receipt of contributions in the garage cooperative

The receipt of targeted contributions from members of the cooperative GSK takes into account on account 86 "Target financing" for separate sub-accounts:

- "Current activity";

— "Organizational expenses";

- "Capital investments in the construction of garages."

The accrual of membership fees is reflected in the accounting entry “Debit 76 Credit 86” only for those received by the cooperative (accruals for future obligations, otherwise it is impossible to reflect the contributions from GSK members that have not yet been received in accounting).

Loss reflection

If at the end of the reporting year the debit balance on account 26 "General business expenses" is greater than the credit of account 86 "Current activities", then the cooperative generates a loss, which is transferred to account 91 (sub-account "Other expenses"). The garage cooperative covers the losses by attracting additional monetary contributions from the members of the cooperative. They bear subsidiary responsibility to the cooperative, i.e. the creditor has the right to demand from the members of the cooperative the satisfaction of his claims on the obligations of the GSK.

Profit distribution

The purpose of the creation of the GSK is to meet the needs of the members of the cooperative in the storage of their vehicles. However, garage cooperatives are not prohibited from conducting entrepreneurial activities, such as renting out space and common areas, providing car repair and maintenance services, etc. Then the accountant must keep separate records of expenses for the GSK business activities.

Otherwise, targeted financing (contributions from members of the cooperative) will be recognized as an object of taxation (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation) and subject to income tax.

Auditing company "Audit Expert" advises: To prevent this from happening, it is necessary to check tax accounting in advance in a garage cooperative with the involvement of auditors.

Wages of GSK employees are subject to UST and contributions to the pension fund in the usual manner.

The income of a garage-building cooperative, received as a result of entrepreneurial activity, must be distributed among its members (clause 5, article 116 of the Civil Code of the Russian Federation). The accountant of the garage cooperative must remember that the income of GSK members is subject to personal income tax at the established rate of 13%.

As you can see, even simple accounting in a garage cooperative must be done correctly. The GSK accountant should keep track of the latest changes in legislation. But in practice, the accounting of a garage cooperative in 2015 is not much different from the accounting of a garage cooperative in 2016 (if the chief accountant himself did not change :-).

What taxes does the garage cooperative pay?

Property tax

GSK pays this tax only for the property that is listed on its balance sheet. If the GSK owns a land plot, then it becomes necessary to pay a land tax. The property tax for parking spaces owned by the members of the cooperative must be paid by the members of the cooperative themselves.

The unified social tax, insurance premiums for mandatory pension insurance, GSK should accrue on remuneration paid under employment contracts (chairman, accountant and other employees, including employees) and pay in accordance with the legislation of the Russian Federation.
Personal Income Tax

A garage-building cooperative is a payer of personal income tax in accordance with the established procedure.

How to conduct an audit of a garage cooperative in Kazan?

The accountant of our garage cooperative has never provided financial statements in the last 6 years. Many payment documents for electricity do not have a seal. Members of the cooperative applied with a written application to the chairman to provide a financial report for the last 6 years. But the accountant refused to provide the report. The cooperative has had problems with payments for a long time and is doing nothing.

Can you tell me how you can achieve an audit of GSK?

The most common problem in this case is to present the documents of the garage cooperative to the auditors. They are usually located at the chairman, or the chief accountant, and no one can see or check them.

To obtain these documents and conduct an audit of GSK, you must:

You need file a lawsuit(on debt collection, etc.)
and Carrying out such an examination, as a rule, is assigned to auditors (or an audit firm).
You can petition the court to choose the audit company you need (familiar), and the court usually chooses this particular company.
Next, you will need to make a list of questions to the experts on which you would like to receive clarifications.

Note: The expenses for the audit are first paid by the applicant (to the court for a deposit), and then, by a court decision, these expenses are reimbursed to you by the audited party.

You can conduct an audit of GSK directly: you conclude an audit contract, we agree on the timing of the audit, labor intensity, cost - we will come on a business trip to any city and check everything! The minimum cost of the GSK audit is from 25 thousand rubles. = by agreement.

Conducting an audit of GSK in Kazan, Naberezhnye Chelny, Nizhnekamsk or in another city of Tatarstan, the Volga region can be quickly carried out by auditors of the Audit Expert company. If you want to conduct an audit through the court, then send a petition to the court at the location of the garage cooperative.

Garage cooperatives, GSK in Kazan - not a complete list for 2016

1 Enthusiast, garage-building cooperative Kazan, Rodiny, 2 k1

2 Azino-2, garage cooperative Kazan, Akademika Zavoisky, 3a

3 Yuldash-2, garage-building cooperative of Kazan, Adoratskogo, 2a

4 Salut, garage cooperative Kazan, Adela Kutuya, 68 k1

5 Airport, garage cooperative Kazan, Patrice Lumumba, 52a

6 Ashar, garage-building cooperative Kazan, Minsk, 11

7 Vanguard, garage cooperative Kazan, Bondarenko, 1

8 Sokol-87, Kazan garage cooperative, Adoratskogo, 51i

9 District, garage-building cooperative of Kazan, Adoratskogo, 50a k5

10 Privolzhsky-6, garage cooperative Kazan, Safiullina, 12a

11 Radar-2, garage cooperative Kazan, Nesterovsky Ovrag, 50

12 Motor, garage cooperative Kazan, Musina, 29

13 Dawn, garage cooperative Kazan, Richard Sorge, 31a

14 Radar-1, garage-building cooperative Kazan, Khadi Atlasi, 10

15 Severny, garage complex Kazan, Litvinova, 418

16 Sputnik, garage cooperative Kazan, Gorkovskoe shosse, 49a

17 Avtolyubitel-2, garage-building cooperative Kazan, Komissara Gabishev, 20a

18 Lada, garage-building cooperative Kazan, Leninogorsk, 28

19 Druzhba, garage-building cooperative Kazan, Gagarin, 37a

20 Forward, garage cooperative Kazan, Cosmonauts, 57a

21 Sokol-77, GK Kazan, Tchaikovsky, 33

22 Prestige, garage cooperative Kazan, Gabdulla Kariev, 3

23 Oilman, garage cooperative Kazan, Galeeva, 4a

24 Skif, garage-building cooperative Kazan, Kurskaya, 10a

25 Energetik, garage-building cooperative Kazan, Chemists, 10

26 Anchor, garage cooperative Kazan, Portovaya, 23

27 Bagrationovets-2, garage cooperative Kazan, Kul Gali, 6

28 Chuikovsky, garage-building cooperative Kazan, Marshal Chuikov, 60

29 Garage-building cooperative No. 3 Kazan, Richard Sorge, 13B k1

31 Mechta, LLC, garage-building cooperative Kazan, Kasimov Brothers, 47/3

32 Nadezhda, garage-building cooperative Kazan, Pobedy avenue, 206

33 Priborist-2, Kazan garage cooperative, Julius Fuchik, 59

34 Dream, garage cooperative Kazan, Solovetsky Jung, 1

35 Start, garage-building cooperative Kazan, Gavrilova, 44a

36 Chulpan, Kazan garage cooperative, Julius Fuchik, 79B

37 Kazanka, garage-building cooperative Kazan, Nikolay Ershov, 27 k4

38 Zodiac, garage cooperative Kazan, Kasimov Brothers, 25

39 Avtomobilist, GK Kazan, Nikolay Ershov, 49e

40 Priborist, garage-building cooperative Kazan, Tushinskaya, 2a

41 Servicetrans, garage-building cooperative Kazan, Arkhangelskaya, 2a k1

42 Polet, garage cooperative Kazan, Naberezhnaya (Kirovsky), 6

43 Motorist, garage-building society Kazan, Nikolai Ershov, 49e k1.

And this is not a complete list of garage cooperatives only in Kazan.

A little humor about garage cooperatives :)