According to Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), non-profit organizations (hereinafter referred to as NPOs) provide information about their activities to tax and statistical authorities, founders and other persons in accordance with the constituent documents and legislation. Thus, the NPO provides the authorized body with documents containing information about the activities, management of the organization, the expenditure of funds and the use of property. Documents are provided no later than April 15 of the year.

In addition to the above information, NPOs also provide financial statements. Let's look at this type of reports in more detail.

Information for the tax office

According to Art. 119 of the Tax Code of the Russian Federation, an NPO is liable for tax offenses committed in the same way as a commercial organization (in particular, for failure to submit a tax return).

Even if an NPO is engaged in conducting only statutory activities, this does not exempt it from timely filing of tax reports if the organization is recognized as a payer of a certain tax. In addition, tax authorities monitor the completeness and correctness of the use of targeted revenues. Next, we will consider what tax reporting should be provided by an NPO that has movements in its accounts during the tax period.

OCH mode

Income tax. According to Article 246 of the Tax Code of the Russian Federation, non-profit organizations are required to pay income tax. However, on the basis of Article 251 of the Tax Code of the Russian Federation, company property received as part of targeted revenues and targeted financing is not subject to taxation. Thus, an NPO carrying out commercial activities submits a declaration on a general basis at the end of each reporting period (3 months, 6 months, 9 months), as well as the tax period (year).

An NPO that does not pay income tax can report using a simplified form (sheets 01, 02 and 07).

VAT. Being a VAT payer, at the end of the tax period the NPO submits a VAT return. The title page and the first section must be completed; the remaining sections and appendices depend on the operations performed by the organization.

UST, FSS and Pension Fund

NPOs pay the unified social tax (Article 235 of the Tax Code of the Russian Federation, paragraph 1, paragraph 1). Based on the results of the reporting period, organizations submit calculations for advance payments, and a declaration under the Unified Social Tax - based on the results of the tax period. According to Federal Law No. 167-FZ of December 15, 2001, non-profit organizations take into account the amount of insurance premiums for each individual and also report to the tax authorities.

Personal income tax

An NPO, being a source of funds for an individual, is a tax agent. Accordingly, it is obliged to withhold and transfer to the budget the amount of tax from the taxpayer. The relevant information is provided to the tax authority at the place of registration by tax agents.

Property tax

Property tax is paid by NPOs in the same terms and in the same manner as for commercial organizations. There are no specific rules for NPOs; it does not matter whether the NPO is engaged in commercial activities or not.

At the end of each tax period, the NPO provides declarations. A separate balance sheet is formed for each separate division.

Vehicle tax

Payers of this tax are non-profit organizations that own registered vehicles (listed in Article 358 of the Tax Code of the Russian Federation).

Since the transport tax is regional, the executive authorities of the constituent entities independently establish the procedure and terms of payment, reporting periods.

If there are vehicles, NPOs submit declarations to the tax authority at the place of registration of the vehicle data. It does not matter what activity the vehicles are used for.

Land tax

Non-profit organizations that own land plots (or have the right of perpetual use) are required to pay land tax in accordance with Article 388 of the Tax Code. The declaration must be submitted at the end of the tax period at the location of the land plot.

The procedure for paying advance payments and taxes is established by the legal acts of municipalities. Calculations for advance payments are submitted by NPOs no later than the last day of the month following the reporting period.

NPO on the simplified tax system

An organization that has switched to the simplified tax system is exempt from paying income tax, property tax and unified social tax, but at the same time remains a payer of insurance contributions to the Pension Fund. VAT is also abolished, with the exception of organizations paying tax when importing goods into the country. NPOs are required to pay taxes related to the “simplified tax” in full. In this case, the NPO is not relieved of its duties as a tax agent.

Non-profit organizations using the simplified tax system are exempt from the obligation to maintain accounting in accordance with Federal Law No. 129, with the exception of intangible assets and fixed assets. Expenses and income are recognized by NPOs in the manner specified in Chapter 26.2 of the Tax Code of the Russian Federation. This means that NPOs do not have the obligation to prepare and submit financial statements to the tax authority. At the same time, at the end of the year, NPOs submit a Report on the targeted use of funds in Form No. 6 in order to fulfill the requirements for the assignment of targeted funds.

NPOs provide quarterly and annual reports to statistical authorities. Public associations that are not engaged in entrepreneurial activities and have only turnover in the sale of goods and services provide reports to the statistical authorities at the end of the year.

We should also not forget about reporting to extra-budgetary funds. Quarterly, NPOs submit reports (information about insured persons) to the Social Insurance Fund. Every year, non-profit organizations (along with commercial ones) submit information to the pension fund.

The main type of activity of the NPO must be confirmed (the year in which the most employees were employed based on the results of the previous one is confirmed).

Law No. 7-FZ, which entered into force on January 1, 2010, obliges NPOs to annually post on the Internet information (report) about their activities to the extent that they are provided to the Ministry of Justice.

Charitable organizations that are NPOs are required to annually provide information to the body that decided to register the organization. The information must contain:

• information on financial and economic activities
• information on the composition of the supreme management body
• data on the content of charitable programs (list)
• information on the results of the activities of a charitable NPO
• information about violations identified as a result of inspections, as well as methods for eliminating them

In 2018, the reporting of non-profit organizations must be submitted in a timely manner to a number of government agencies: the Federal Tax Service, the Ministry of Justice, extra-budgetary funds, Rosstat. Last year, a number of changes in the procedure for providing reporting documentation were legislatively approved; some innovations also affected non-profit organizations. The founders of non-profit associations must provide reports that display information about the activities of the entity, its leaders, and the use of financial resources. The article will discuss in detail which reports of non-profit organizations for 2018 need to be prepared.

Non-profit organizations

From the name we can conclude that making a profit is not the main purpose of the functioning of these institutions. A legal entity has its own bank account, seal, charter, and its managers are required to prepare reports. Such entities are created to carry out cultural, religious, charitable, social, and political activities.

Despite the fact that the founders of the funds do not receive profit as a result of their operation, they are required to regularly submit accounting, tax and statistical reports. The peculiarity of an autonomous non-profit organization is that it is created on the basis of voluntary contributions by individuals or legal entities and subsequently they do not have rights to the property of this entity. The activities and reporting procedures of autonomous non-profit organizations are regulated by federal legislative acts.

Composition of NPO reporting documentation in 2018

tax reporting (VAT returns, income and real estate returns);

accounting statements of non-profit partnerships (submitted once a year); if an organization does not conduct commercial activities, it can generate reports in a simplified manner;

reports to the statistics of non-profit organizations (fill out form No. 1-NPO); if statistical authorities require other information, the founders of the NPO are obliged to provide it;

settlements to extra-budgetary funds (data on personalized accounting, amounts of payments transferred to the Social Insurance Fund and the Pension Fund of Russia);

specialized reports of non-profit organizations (submitted to the bodies responsible for registering such entities).

Accounting statements and deadlines for their submission

In 2018, financial statements must be submitted to regulatory authorities by March 31. NPOs working on the simplified tax system and socially oriented organizations can prepare reporting documentation according to a simplified type, and all other non-profit entities form a balance sheet according to the generally accepted model. The composition of financial statements in 2018 for non-profit associations will be as follows:

Balance sheet. If the institution does not operate on a commercial basis, then the “Capital and Reserves” section must be replaced with “Targeted Financing”. In the bay. reporting must indicate information about the sources of formation of assets.

Report on the intended use of resources. It should display the following information: the balance of funds at the beginning of the reporting period, the amount of financial resources used (payment of wages, costs of events, etc.), the amount of money received.

An explanatory note can be attached to the annual reporting for 2018 of a non-profit organization, in which the main indicators will be deciphered in free form. One copy of the reporting is submitted to the tax office, and the second to the statistical authorities. Financial statements in 2018 are provided in the following cases:

if during the year the NPO received income from its activities;

if in the report on the use of funds, data on the income received and the results of the institution’s activities are not fully disclosed;

financial reports for 2018 are often necessary when stakeholders cannot assess the financial condition of an NPO.

Reporting to the Federal Tax Service

The composition of reporting in 2018 for non-profit institutions depends on the tax regime in which they operate. If you do not submit reports to government-approved organizations, the founders of NPOs will have to pay large fines. Organizations operating under the general regime are required to prepare tax reporting for non-profit entities in 2018:

declarations: for VAT (quarterly, until the 25th of the new month), for property tax (until March 30), for income tax (until March 28);

Reports to the Ministry of Justice

NPO managers must prepare a report of non-profit organizations to the Ministry of Justice in 2018 by April 15. The procedure for drawing up and submitting reports to the territorial bodies of the Ministry of Justice is regulated by the law “On Non-Commercial Activities”. You can transfer documentation in various ways: send it by mail (be sure to include an inventory of the contents of the parcel), bring it in person, or post it on the department’s website. The composition of the reporting of non-profit organizations in 2018 is determined by the type of activity of the NPO; the following information should be disclosed in the documents:

about the location of the subject;

about economic activities;

about charity programs;

on the volume of financial resources received;

about the expenditure of funds;

information about managers.

Peculiarities of reporting by various types of NPOs

All NPOs, regardless of their fundamental goals, are required to post on the website of the Ministry of Justice a report on the activities of the non-profit organization in 2018 and on the use of its property. What reports must non-profit organizations submit in 2018? More on this further:

Public associations are required to provide information about the property received and how it was used, the actual address of the subject, information about the leaders.

Trade unions provide information about the name of the entity, the actual location of the NPO, and information about the founders.

Charitable organizations and foundations submit information about economic activities, management officials, the composition of charitable events, violations identified as a result of a tax audit and measures to eliminate them, and statistical reporting.

Religious organizations provide form No. OP0001, information on the continuation of future activities, and a special statement.

Cossack societies submit documentation similar to that provided by religious organizations. They are also required to provide information on the number of participants in the company.

Non-profit associations bear the same responsibility for offenses committed as other entities. Therefore, their founders are interested in properly organizing accounting and reporting and avoiding problems with regulatory authorities. Finabi specialists have extensive experience in providing accounting services; we will be able to analyze the financial statements of non-profit organizations in 2018 and help you draw up reporting documentation in accordance with current regulations. Entrust your worries to us!

Tax period is the year (Article 285 of the Tax Code of the Russian Federation),

B. VAT if there are movements on the account

You need to submit your VAT return in an updated form. Taxpayers, including those who are tax agents, as well as persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, are required to submit a corresponding tax return to the tax authorities at the place of their registration on time no later than the 20th day of the month following the expired tax period.

Tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation).

D. 2-NDFL and 6-NDFL, if no payments were made to employees for the entire year

Even if an NPO does not carry out activities, it still retains a governing body, for example, a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from the inspection authorities. In this situation, we recommend concluding.

If persons working in an NPO do not receive wages or remuneration under civil contracts, then 2-NDFL and 6-NDFL reports do not need to be submitted (clause 2 of Article 230 of the Tax Code of the Russian Federation (clause 2 of Article 230 of the Tax Code of the Russian Federation).

But if an organization is afraid that its account may be blocked due to failure to submit zero reports, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, and therefore should not provide 6-NDFL calculations.

D. Declaration of corporate property tax, land and transport tax

An organization that does not have property recognized as an object of taxation does not submit a declaration. Only taxpayers must submit a tax return for property tax, land and transport tax (Article 386 of the Tax Code of the Russian Federation, paragraph 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If an NPO did not carry out work, this does not relieve it from the need to submit information. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer submits to the tax authority no later than January 20 of the current year information on the average number of employees for the previous calendar year in the form approved by order of the Federal Tax Service dated March 29, 2007 N MM-3-25/174@.

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 Tax Code of the Russian Federation. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them (clause 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time no later than three months after the end of the reporting year. Non-profit organizations that had no income or expenses during the reporting period can submit a zero report.

2. PENSION FUND

A. Form RSV-1 (since 2017 administrator of the Federal Tax Service)

Each policyholder must submit a calculation in form RSV-1 at the end of the reporting and settlement period (clause 1, part 9, article 15 of Law No. 212-FZ of July 24, 2009), even if there was no activity. The Ministry of Labor believes that such an obligation remains, even if the policyholder does not make payments to individuals. In other words, the reporting obligation is bound by the policyholder's status. An insurer is considered to be a person who employs people under an employment contract or who pays insurance premiums for persons working under a civil contract (Article 5 of the Federal Law of July 24, 1998 N 125-FZ). If there are no such people, then it is logical to assume that there is no obligation to provide reporting.

We sent inquiries to the Pension Fund and the Ministry of Labor regarding the case of the NGO “Mothers of the Kumya Region”, where the only permanent employee did not receive any salary, essentially performing volunteer work. The pension fund filed claims against the organization.

In response to our requests, as a general rule, it is necessary to conclude an employment contract with the chairman of the NPO. However, he did not rule out the possibility of selflessly performing work, providing services, or providing other support within the framework of civil law. The Ministry of Labor also emphasized that “the conditions for the implementation of these works can be enshrined in a civil contract.” Thus, the Ministry of Labor did not rule out the possibility of concluding not an employment contract, but a contract for the gratuitous performance of services with the chairman. At the same time, the Ministry of Labor mentioned this possibility in passing, which indicates that the issue has not been thoroughly worked out at the ministry level. That is, in order to avoid claims from the Pension Fund, it is better to send a zero calculation.

B. Form SZV-M

A monthly report in the SZV-M form is submitted to the pension fund and contains a list of all employees. In the absence of activity and when concluding a civil contract with the chairman on the free performance of their duties, in our opinion, it is not necessary to submit this monthly report.

The Pension Fund of the Russian Federation indicated in its letter: the question of the need for public associations that are policyholders of compulsory pension insurance to submit reports in the SZV-M form depends on the fact of the presence or absence of labor or civil relations between public associations and their participants, based on labor or civil contracts for payments under which insurance contributions for compulsory pension insurance are calculated and paid to the Pension Fund. In the absence of such formalization of relations, public associations do not submit reports in the SZV-M form for such persons.

Please note that in this letter the Pension Fund indicates that “for such persons” there is no need to submit reports. But he does not write that reports do not need to be submitted at all. Therefore, in this case it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the Social Insurance Fund is the same as with reporting to the Pension Fund of the Russian Federation. If there is a manager who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law agreement. If you are guaranteed not to have any claims from the Social Insurance Fund, then it is better to submit a zero report. Please note that as of January 1, 2017, a new form for passing 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not relieve the obligation to confirm the main type. To do this, before April 15, you must submit to the FSS:

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year.

4. Rosstat

Organizations must submit annual financial statements to Rosstat. As we indicated above, the annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them (clause 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

Moreover, Russian legal entities, including NPOs, obliged provide primary statistical data to Rosstat. You can find out more about what data this is and when it needs to be submitted by filling out the form on the website http://statreg.gks.ru/. As a rule, each organization needs to submit a dozen forms, and at different times.

5. Ministry of Justice of the Russian Federation

The legislation defines different reporting compositions for

• public associations
• all other NPOs
• NPOs included in the register of non-profit organizations performing the functions of a “foreign agent”.

A. Public associations

Even if there was no activity, you need to submit a report on form OH0003 and a letter of continuation of activity,

B. Other NPOs (except “foreign agents”)

There are two options here. The first is intended for non-profit organizations that have at least one of the following criteria:

• the founders (participants, members) are foreign citizens and (or) organizations or stateless persons,
• for the previous year there were receipts of property and funds from foreign sources,
• over the previous year, the receipt of property and funds of non-profit organizations (from any sources) amounted to over three million rubles.

Such organizations submit a report in form OH0001 and in form OH0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ Deadline: April 15 of the year following the reporting year.

The second option is intended for non-profit organizations that do not have any of the above criteria. In this case, the NPO places on the website of the Ministry of Justice a statement/notice about the continuation of activities, as well as statement that the NPO does not have any of the above criteria. Deadline: April 15 of the year following the reporting year.

The charitable organization additionally submits to the Russian Ministry of Justice a report on its activities containing information about:

• financial and economic activities, confirming compliance with the requirements of the law regarding the use of property and expenditure of funds of a charitable organization;
• the personal composition of the highest governing body of a charitable organization;
• the composition and content of the charity programs of the charitable organization (list and description of these programs);
• the content and results of the activities of the charitable organization; violations of the requirements of the above law, identified as a result of inspections carried out by tax authorities, and measures taken to eliminate them.

The annual report is submitted in person (through a representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting year.

B. NPOs are “foreign agents”

Submit the following reports on time:

• a report on its activities, on the personnel of the governing bodies - once every six months, no later than the 15th day of the month following the end of the six months (January 15, July 15);
• report on the purposes of spending funds and using other property, including those received from foreign sources, and on the actual expenditure and use of funds and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 No. LCh-08-26/9856 “On sending clarifications on the provision of monthly reports”

clause 3 of the Regulations on the conditions for mandatory provision of primary statistical data and administrative data to subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation dated August 18, 2008 N 620

Hello. To whom should a public organization not engaged in commercial activities provide reports and within what time frame? Thank you.

The forms of financial statements of a non-profit organization (depending on social orientation) and the deadlines for their submission are presented below in Handbook 1. Please note that the Financial Results Report is not necessary to submit, since the non-profit organization did not receive income from entrepreneurial and (or) other income-generating activities. activity income.

Non-profit organizations must annually submit to the tax inspectorates information on the average number of employees for the previous year (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 17, 2012 No. 03-02-07/1-178). This information must be submitted no later than January 20 of the current year in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174.

It is also necessary to annually submit information in Form 2-NDFL in relation to each citizen who received income from a non-profit organization-tax agent. Information must be submitted by April 30 of the year following the reporting year (see How and when to submit a certificate in form 2-NDFL).

Otherwise, the composition of tax reporting depends on the taxation system used by the non-profit organization.

If the general taxation regime is applied, then the non-profit organization is required to submit an income tax return and a VAT return. This obligation does not depend on the availability of taxable income in the current reporting (tax) period (see Recommendation 2. Despite the fact that the recommendation discusses the reporting procedure for HOAs, the conclusions drawn can be applied in the situation under consideration).

If the simplified tax system is used, then you should annually submit to the tax office a declaration of the tax paid in connection with the use of the simplified taxation system. Moreover, the obligation to submit a declaration also does not depend on the presence in the current year of income and expenses recognized under simplification (see Recommendation 2).

In addition, non-profit organizations, like other insurers, are required to submit appropriate reports on insurance premiums. For more information on this topic, see What reports need to be submitted on contributions to compulsory pension (social, medical) insurance of an organization.

Non-profit organizations are also required to submit statistical reports. based on the information posted on the website of the territorial division of Rosstat. Statistical reporting forms are submitted in accordance with the instructions for filling them out at the addresses, within the time limits and with the frequency indicated on the forms of these forms (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).

Non-profit organizations are required to annually submit to the authorized body documents containing a report on their activities, on the personnel of the governing bodies, documents on the purposes of spending funds and using other property, including those received from foreign sources. Report forms and recommendations for filling out are approved accordingly by Orders of the Ministry of Justice of Russia dated March 29, 2010 No. 72 and March 7, 2011 No. 81. Non-profit organizations whose founders (participants, members) are not foreign citizens and (or) organizations or stateless persons, but also, those who did not have receipts of property and funds from foreign sources during the year, if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with the listed conditions, and information in free form about the continuation of its activities within the time frame determined by the authorized body.

The deadline for submitting these documents is no later than April 15 of the year following the reporting year.

The rationale for this position is given below in the recommendations of the Glavbukh System, version for commercial organizations and VIP version

1. Directory: Composition of financial statements of non-profit organizations

FormWho submitsDocument that approved the formFrequency of submissionDeadline

Balance sheet All non-profit organizations, except socially oriented ones Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66 annually Not later than three months after the end of the reporting year

Balance sheet of socially oriented non-profit organizationsSocially oriented non-profit organizationsOrder of the Ministry of Finance of Russia dated July 2, 2010 No. 66annually No later than three months after the end of the reporting year

Statement of financial resultsAll non-profit organizations subject to certain conditions*Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66annually No later than three months after the end of the reporting year

Report on the targeted use of funds All non-profit organizations, except socially oriented ones Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66 not annually No later than three months after the end of the reporting year

Report on the targeted use of funds from socially oriented non-profit organizations Socially oriented non-profit organizations Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66 not annually No later than three months after the end of the reporting year

Explanations to the Balance Sheet and the Statement of Financial Results (in text and (or) tabular forms) All non-profit organizations Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66 annually Not later than three months after the end of the reporting year

* Non-profit organizations must prepare an income statement if the following conditions are met:

In the reporting year, the non-profit organization received income from entrepreneurial and (or) other income-generating activities;*

The indicator of income received by a non-profit organization is significant;

Disclosure of data on profits from business and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of the financial position of a non-profit organization, the financial results of its activities and changes in its financial position;

Without knowledge of the income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities.

This conclusion follows from the provisions of Part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraphs 6 and 11 of PBU 4/99, information of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10/2012.

Tax reporting

HOA tax reports must be submitted. Regardless of the taxation system used, the HOA is required to submit to the tax office information on the average number of employees (regardless of their presence), as well as submit certificates in Form 2-NDFL (in relation to each employee who received income).

For more information on this topic, see:

What rights and responsibilities do taxpayers have;

How to submit a certificate in form 2-NDFL.*

Otherwise, the composition of tax reporting depends on the taxation system that the partnership applies.

Tax reporting: OSNO

HOAs are required to submit an income tax return, since this obligation does not depend on the availability of taxable income in the current reporting (tax) period. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.*

If you have income subject to income tax, prepare and submit a declaration according to the general rules.

If the HOA does not have an obligation to pay income tax, submit the declaration once a year and in a simplified form. The simplified income tax return form consists of the following sheets:

Title page (sheet 01);

Calculation of corporate income tax (sheet 02);

Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted income, targeted financing (sheet 07);

Appendix to the tax return.

This follows from Article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of Appendix 3 and Appendix 4 to the Procedure approved by order of the Federal Tax Service of Russia dated March 22, 2012 No. ММВ-7-3/174.

In the general taxation system, an HOA is recognized as a VAT payer (clause 1 of Article 143 of the Tax Code of the Russian Federation). Consequently, the partnership is obliged to submit a VAT return (clause 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n).*

As for other tax returns, the obligation to submit them depends on whether the HOA has an object subject to the corresponding tax.

Tax reporting: simplified tax system

Simplified HOAs are recognized as single tax payers (Clause 1, Article 346.12 of the Tax Code of the Russian Federation).

Consequently, the partnership is obliged to annually submit to the tax office a declaration on the tax paid in connection with the application of the simplified taxation system. Moreover, the obligation to submit a declaration does not depend on the presence in the current year of income and expenses recognized under simplification. This conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.*

In addition, a simplified HOA needs to keep a book of income and expenses. This is stated in Article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more information on this topic, see:

How to draw up and submit a single tax return under simplification;

How to keep a simplified book of income and expenses.

Simplified HOAs are not recognized as payers of income tax, property tax and VAT (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Consequently, the HOA is not required to submit declarations for the listed taxes. As for other tax returns, the obligation to submit them depends on whether the HOA has an object subject to the corresponding tax.

Reporting on insurance premiums

Since the HOA, to carry out its statutory activities, attracts hired employees, whose wages are included in the annual estimate of income and expenses of the HOA, the partnership, in relation to its personnel, acts as an insurer for compulsory pension (social, medical) insurance (Article 6 of the Law of December 15, 2001 No. 167-FZ, Article 2.1 of the Law of November 29, 2006 No. 255-FZ, Article 11 of the Law of November 29, 2010 No. 326-FZ).

It should be noted that simplified HOAs can apply reduced insurance premium rates if real estate management is their main activity (subclause 8, part 1 and part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ, subclause 8 Part 4 and Part 12 Article 33 of the Law of December 15, 2001 No. 167-FZ). At the same time, mandatory payments by premises owners for the maintenance and repair of common property and for utilities are included in the income from the activities of the HOA in managing real estate. Similar clarifications are contained in the letter of the Ministry of Health and Social Development of Russia dated March 22, 2013 No. 800-19 (sent for use in work by the letter of the Federal Social Insurance Fund of Russia dated April 3, 2012 No. 15-03-18/08-3638).

Homeowners' associations, like other insurers, are obliged to submit appropriate reports on insurance premiums (clause 2 of article 14 of the Law of December 15, 2001 No. 167-FZ, article 4.8 of the Law of November 29, 2006 No. 255-FZ, clause 11 Article 24 of the Law of November 29, 2010 No. 326-FZ).

For more information on this topic, see What kind of reporting needs to be submitted on contributions to compulsory pension (social, medical) insurance of an organization.*

Statistical reporting

Non-profit organizations are responsible for compiling statistical reporting. This is stated in paragraph 1 of Article 32 of the Law of January 12, 1996 No. 7-FZ.* Consequently, HOAs, along with other organizations, must report to the statistical authorities.

For more information on this topic, see:

Who is required to submit statistical reports to Rosstat;

What documents are included in statistical reporting;

How can you submit statistical reports?

O.D. Good

State Advisor to the Tax Service of the Russian Federation, III rank

Organizations and entrepreneurs submit statistical reports in forms approved by Rosstat (Part 4, Article 6 of Law No. 282-FZ of November 29, 2007). The composition and structure of statistical reporting periodically changes and differs depending on the type of activity of the respondents, their organizational and legal form, affiliation with small businesses, etc.

Respondents

For the purposes of statistical observation, the following categories of respondents are distinguished:*

Commercial organizations (large and medium);

Small businesses;

Microenterprises;

Entrepreneurs;

Non-profit organizations, including budgetary institutions.*

Composition of reporting

Situation: how to determine the list of statistical reporting forms that an organization (entrepreneur) must submit (

The composition of the reporting can be determined in two ways:

From paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620, it follows that the territorial divisions of Rosstat are obliged to bring to respondents the necessary forms of statistical reporting and instructions for filling them out. However, specific ways of fulfilling these duties are not defined by law. In practice, different territorial divisions of Rosstat use different options.

The composition of the reporting can be determined in two ways:

By contacting directly the territorial division of Rosstat at the respondent’s place of registration;

Based on the information posted on the website of the territorial division of Rosstat.*

By contacting directly the territorial division of Rosstat at the respondent’s place of registration;

Based on the information posted on the website of the territorial division of Rosstat. You can find the website of the territorial body of Rosstat (TOGS) using the interactive map on the portal http://www.gks.ru/.

On many websites of the territorial divisions of Rosstat, timesheets of current forms of statistical reporting are posted. The timesheets have been developed and systematized in accordance with the All-Russian Classification of Types of Economic Activities (OKVED). Forms of statistical reporting are indicated according to the lines of the timesheets. Types of economic activity are shown in the columns of the table; the section number according to OKVED (the first two digits of the OKVED code) is indicated in brackets. The “+” sign at the intersection of the lines and the graph indicates that an organization or entrepreneur that is engaged in a particular type of activity is required to submit this form of statistical reporting. In particular, in this way it is possible to determine the composition of the reporting of a specific organization (entrepreneur) on the websites of Mosgorstat, Mosoblaststat, Petrostat, Yaroslavlstat.

Procedure for submitting statistical reports

Statistical reporting forms are submitted in accordance with the instructions for filling them out at the addresses, within the time limits and with the frequency indicated on the forms of these forms (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620).*

E.Yu. Popova

State Advisor to the Tax Service of the Russian Federation, 1st rank

4. Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”

Article 32. Control over the activities of a non-profit organization

"3. Non-profit organizations, with the exception of those specified in paragraph 3_1 of this article, are required to submit to the authorized body documents containing a report on their activities, on the personnel of the governing bodies, documents on the purposes of spending funds and using other property, including those received from foreign sources, * and non-profit organizations performing the functions of a foreign agent also receive an audit report. At the same time, documents submitted by non-profit organizations performing the functions of a foreign agent must contain information about the purposes of spending funds and using other property received from foreign sources, and about their actual expenditure and use. The forms for submitting these documents (with the exception of the audit report) and the deadlines for their submission, taking into account the deadlines provided for in paragraph two of this paragraph, are determined by the authorized federal executive body. Non-profit organizations performing the functions of a foreign agent submit to the authorized body documents containing a report on their activities, on the personnel of the governing bodies, once every six months, documents on the purposes of spending funds and using other property, including those received from foreign sources, - quarterly, audit report - annually.

3_1. Non-profit organizations, the founders (participants, members) of which are not foreign citizens and (or) organizations or stateless persons, as well as those who did not have receipts of property and funds from foreign sources during the year, if the receipts of property and funds of such non-profit organizations during the year amounted to up to three million rubles, submit to the authorized body or its territorial body an application confirming their compliance with this paragraph, and information in free form about the continuation of their activities within the time frame determined by the authorized body."*"

Today, not only commercial activities, but also non-commercial ones can be carried out on the territory of the Russian Federation.

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It is necessary to register such institutions with various state regulatory authorities.

At the same time, one should remember about a large number of different features associated with the activities of such enterprises, also called NPOs.

First of all, responsible persons will need to remember the importance of reporting on the activities of non-profit organizations.

What you need to know

The activities of non-profit organizations arouse no less keen interest among various types of regulatory authorities than commercial ones.

The main reason for this is the presence of a large number of different concessions from the state for all kinds of non-profit organizations.

That is why it will be necessary to familiarize yourself in advance with all the main points related to the activities and reporting of such enterprises. There are a large number of different features.

The most significant issues that will need to be considered today include:

• basic concepts;
• deadline for submitting documents;
• legal framework.

Consideration of the issues outlined above will make it possible to formulate reports accordingly and avoid making the most common mistakes.

Basic Concepts

First of all, the head of a non-profit organization, as well as its accountant and other responsible persons, should familiarize themselves with the current legislative norms.

Only the absence of various violations of regulatory documents will allow you to avoid a large number of various errors and other difficulties.

But for a correct interpretation of the main provisions, it will be necessary to familiarize yourself with the various terms used in the NAP.

The most important concepts associated with regulatory documents governing the work of NPOs include the following:

• "non-profit organization";
• “annual reporting”;
• “statistical reporting”;
• “notifications about the expenditure of funds”;
• "structural units";
• "founders";
• "public associations".

At this point, first of all, it will be necessary to familiarize yourself with the concept of “non-profit organization”. Also, in relation to structures of this kind, it will be possible to use the abbreviation NPO.

This type of institution refers to various types of enterprises, the main purpose of which is not commercial, but other activities.

At the same time, it is not planned to receive any profit; there is no such thing. It is important to remember that the format of the activity of an enterprise of this type must fully correspond to the facts.

Otherwise, quite serious problems may arise - even forcibly.

“Annual reporting” is a set of various types of documents that reflect information about all income received as a result of conducting a certain activity.

Most often, such documents are various types of declarations. “Statistical reporting” is a set of various types of reports that are compiled by enterprises according to previously established document forms.

This type of reporting will be provided to Rosstat. “Notice of expenditure of funds” is a special document, the format of which is established at the legislative level.

It is mandatory to be formed by non-profit enterprises. It is one of the most important reporting documents.

“Structural divisions” are branches of non-profit enterprises that are located separately from the main enterprise.

A similar status is assigned if a workplace is equipped for a period of more than 2 months.

An important feature of such divisions is that they must have a separate balance sheet and also provide reporting separately from the main organization.

There are also other issues related to the formation of reporting by structural divisions.

“Founders” - any individual or legal entity who is the creator, owner and manager of the organization. It should be remembered that there can be several such founders at the same time.

It is the founders who have the right to make various important decisions regarding the conduct of the activities of a non-profit enterprise.

Also, the board of founders appoints an executive body that has the right to represent the interests of the NPO.

“Public associations” are one of the types of non-profit enterprises that are created on the basis of the common interests of ordinary citizens.

At the same time, the reporting of such an NPO must be formed in accordance with all legislative norms in force regarding such enterprises.

There are a large number of different nuances associated with this type of activity. There are also various other types of non-profit enterprises.

Deadline for submitting documents

It is very important not to miss the deadline for submitting the relevant reporting documentation. First of all, this applies to various types of state extra-budgetary funds.

The following deadlines are currently set:

An important feature of this type of organization is that there is a need to report to regional tax authorities.

Reporting is not limited to submitting documents to government funds, as well as various kinds of statistical institutions. This point is established at the legislative level.

Legal basis

At the moment, the fundamental document regulating the activities of such organizations, as well as on the basis of which reporting is formed, is

It includes the following main sections:

There are also some specialized regulatory documents that regulate the reporting of NPOs.

Such regulatory documents today include the following:

Particular attention will need to be paid to the timing and format for providing various types of reporting.

Since the presence of errors, various kinds of shortcomings and incorrect presentation of information can cause a large number of all kinds of difficulties.

Tax reporting forms for NPOs

At the moment, the format of tax reporting for a non-profit organization is established by law. All necessary documents must be submitted directly to the place of permanent registration.

The procedure for creating an NPO differs little from the formation of other organizations. There are differences only in the list of documents provided.

The situation is similar with reporting. It will be necessary to draw up a fairly extensive list of documents.

The most significant issues that will need to be considered in advance include the following:

• checklist for delivery;
• if zero reporting;
• liability for violations.

List for delivery

At the moment, the list of documents for reporting is quite extensive. It includes a large number of different documents.

First of all, you need to start preparing financial statements. This moment is established

In accordance with this regulatory document, it will be necessary to submit reports of this type, which include:

• standard ;
• attachments to the above documents - if for some reason this is necessary in a particular case.

The composition of financial statements is established only by federal legislation.

All documents necessary in this case must be submitted to the relevant authorities no later than 3 months from the end of the reporting period.

The list of tax documents for reporting depends on the applicable tax regime.

Enterprises that operate on a general basis will need to pass:

• tax reporting in various forms;
• information about the income of individuals –