Collect money from a cooperative: How can you return the deposit (share) + what needs to be done

In city conditions, car storage is a big problem, especially for residents of apartment buildings. There are very few garage buildings in courtyards and demand always exceeds supply.

In a civilized way, the issue can only be resolved by building a garage cooperative, where car enthusiasts can freely purchase a garage for their needs.

The unification of citizens into a garage and construction cooperative is possible if there is an initiative group and its leader, interested citizens who provide all possible support to the initiative group, as well as a reserve of patience, because paperwork is not an easy matter.

GSK - advantages and disadvantages

The functioning of a garage-building cooperative is based on the support of its members or organizations, which systematically make monetary contributions in order to maintain its functionality.

The positive side of the GSK is the resolution of issues through joint efforts. It is much easier to conduct business activities as legal entities. Supply of water, electricity, disposal of solid household waste - these are the most important issues resolved in the association.

An example of an extract from the register of legal entities.

However, GSK has a significant drawback - the garage is not the unconditional property of the owner. Before purchasing a ready-made or building a future garage, one should become a member of the society and make the necessary contributions, only then will he be allocated land or a building for personal use.

Contributions must be made monthly, as well as metered electricity and other utility bills.

If a member of the GSK built a garage on his own, then it is his property, but the land on which the building stands is not. Sometimes, more as an exception, it is possible to formalize the privatization of a building. But you need to be prepared for the fact that at the end of the lease, the city authorities may not renew it and demolish all the buildings.

At the moment, there is no law detailing the registration of a garage-building cooperative. GSK is not subject to the provisions of the Federal legislation on non-profit organizations.

And Law No. 3085-1 of June 19, 1992 directly states that the management of the actions of consumer cooperatives does not affect the scope of activities of GSK.

Consumer cooperatives are applicable in at least three common schemes

A consumer cooperative is the only non-profit organization that is created to meet the material needs of its members (see box below). The income received by him in the course of statutory commercial activities can be distributed among shareholders in the form of cooperative payments. Therefore, such a structure is essentially a cross between a commercial and non-profit organization.

Why can a consumer cooperative distribute profits?

A consumer cooperative is a voluntary association of citizens and legal entities with the aim of meeting the needs of participants by combining share contributions (Article 116 of the Civil Code of the Russian Federation, Article 1 of the Law of the Russian Federation of June 19, 1992 No. 3085-1). It is formed by at least five citizens or three legal entities (Clause 1, Article 7 of Law No. 3085-1) and is subject to state registration in accordance with the general procedure.

Despite the fact that in the Civil Code of the Russian Federation such a cooperative is classified as a non-profit organization, the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” does not apply to it (clause 3 of Article 1 of Law No. 7-FZ). Consequently, he is not prohibited from engaging in entrepreneurial activities and distributing profits between participants (clause 5 of Article 166 of the Civil Code of the Russian Federation). But he can do this only insofar as it serves the achievement of his goals (Article 50 of the Civil Code of the Russian Federation).

Law No. 3085-1 calls the goals of the cooperative the creation and development of trade organizations, the purchase and sale of agricultural products, the production and sale of food and non-food products, as well as the provision of production and consumer services to participants. This list is not closed.

This feature makes it possible to save on taxes by integrating consumer cooperatives into the structure of a group of companies.

Contributions from shareholders do not need to be subject to income tax

The Tax Code of the Russian Federation does not contain special rules for taxation of consumer cooperatives. Therefore, profit is generally subject to income tax, fixed assets are subject to property tax, and sales of goods, works or services are subject to VAT. However, there are some nuances.

In particular, targeted revenues for the maintenance of a non-profit organization and the conduct of its statutory activities are not subject to income tax (clause 2 of Article 251 of the Tax Code of the Russian Federation). These include share contributions of members of the cooperative, as well as their deductions for the formation of a reserve for repairs of common property. With such a transfer, VAT does not arise for legal entities-shareholders (subclause 8, clause 2, article 146 of the Tax Code of the Russian Federation).

A consumer cooperative may use “simplified” or “imputation”. At the same time, it is not subject to restrictions on the composition of founders - the share of legal entities in the authorized capital is no more than 25 percent (subclause 14, clause 2.1, article 346.12, subclause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).

What income can be distributed among shareholders?

The most interesting feature of a cooperative is the ability to distribute income from business activities among its members in the form of cooperative payments (clause 5 of article 116 of the Civil Code of the Russian Federation, clause 1 of article 24 of the Law of the Russian Federation of June 19, 1992 No. 3085-1 “On consumer cooperation (consumer societies, their unions) in the Russian Federation"). Their size should not exceed 20 percent of all income of the cooperative (clause 2 of article 24 of law No. 3085-1). However, it is not specified by what rules to calculate this amount.

Typically, commercial organizations distribute net profit determined according to accounting data (for example, Article 28 of the Federal Law of 02/08/98 No. 14-FZ on LLC). But the law on consumer cooperation uses the term “income of a consumer society received from its business activities after making mandatory payments in accordance with the law” (Clause 1, Article 24 of Law No. 3085-1). It turns out that we are talking about revenue reduced by the amount of taxes paid.

Advantages and disadvantages of tax-reduced income distribution.

If we accept this interpretation, then such actions will allow us to distribute a larger amount among our shareholders than when dividing net profit. After all, 20 percent of revenue minus taxes is obviously more than 20 percent of net profit.

However, many officials and experts, when reading this norm, believe that the legislator meant the distribution of profits. That is, income reduced not only by the amount of taxes, but also by corresponding expenses. In particular, this follows from a long-standing letter from the Russian Ministry of Finance dated June 20, 2001 No. 04-04-06/341.

Advantages and disadvantages of net profit distribution.

This option may be more beneficial in terms of the tax burden on income recipients. After all, if payments are distributed in proportion to the contributions of participants, they can be considered as dividends (Clause 1, Article 43 of the Tax Code of the Russian Federation). Therefore, formally they should be charged personal income tax or income tax at a rate of 9, and not 13 or 20 percent. With regard to the production cooperative, officials of the Russian Ministry of Finance agreed with this possibility (letter dated 04/06/06 No. 03-05-01-04/82).

But there is also the opposite position. The already mentioned letter of the Ministry of Finance of Russia dated June 20, 2001 No. 04-04-06/341 states that payments to members of a consumer society cannot be considered dividends, since Article 43 of the Tax Code of the Russian Federation talks about payments to shareholders and participants, but not to shareholders. Therefore, the general tax rates of 13 or 20 percent must be applied.

Kirill Kotov, 3rd class adviser to the State Civil Service of the Russian Federation, whom we contacted for clarification, agrees with this. In his opinion, cooperative payments are not recognized as dividends, since this organization is non-profit and formally it does not have an authorized capital divided into shares or shares.

This position of the tax authorities is not beneficial only to shareholders in the general taxation system. If they use the “simplified tax” with the “income” base, then in this case they will pay less taxes. After all, his income from participation in a consumer cooperative will be taxed at a rate of 6 or 5, not 9 percent.

Any company can use the benefits of a consumer cooperative

Considering the characteristics of consumer cooperatives, there are several ways to practically apply them in tax planning. All of them, naturally, imply that the consumer cooperative is registered in accordance with the law, and its charter describes in detail the goals of creation and principles of operation.

Payment to employees of income not subject to insurance premiums.

An analogue of this use of a cooperative is a dividend company. They are usually created in the form of an LLC on a simplified taxation system with an “income” base, in which employees become founders. Part of the profit of the group of companies is transferred to it, which is paid to employees as dividends. Thus, their income is not subject to insurance premiums, and personal income tax is charged at a reduced rate.

The advantage of creating a consumer cooperative instead of an LLC is the ease of admitting and excluding shareholders from the membership of the organization. For example, for admission, an application and payment of a fee are sufficient; for exclusion, a decision of the general meeting of participants is sufficient. In an LLC, everything is much more complicated - it is almost impossible to force a person to leave the organization’s founders using legal methods. At the same time, a cooperative, just like an LLC, can use a “simplified” system with an “income” base.

The disadvantage of using a consumer cooperative is that, according to tax authorities, personal income tax must be withheld from cooperative payments at a rate of 13, not 9 percent. In addition, upon withdrawal or expulsion, a shareholder can demand his share back. However, if it is minimal, then there will be no problems.

In addition, it is necessary to have a convincing explanation of exactly what needs of shareholders the consumer cooperative is intended to satisfy. For example, the participants included employees of the legal and accounting services of a group of companies. In this case, the charter of the cooperative can state that it was created to meet the needs of shareholders for financial and legal information and create a sales market for such services. The cooperative will provide services to a group of companies and distribute the profits among its members (see diagram 1 at the bottom of the article).

Disguising rental payments as membership fees.

In practice, this is achieved as follows. The owners of the property planned for rental contribute it as a share contribution to the consumer cooperative. The purpose of creating such a structure is to meet the needs of its members for retail, industrial and office space. Further, companies and individuals who want to use this property in their activities are accepted as shareholders. Instead of rent, they transfer periodic membership fees to replenish the capital of the cooperative.

As already mentioned, targeted financing from shareholders is not subject to VAT and income tax. Thus, the cooperative receives rent, but does not pay any taxes on it (see diagram 2 at the bottom of the article).

The problem with this type of work is the transfer to property owners of the accumulated contributions of tenant shareholders. There are several ways to do this. For example, transfer as a contribution to the authorized capital or as borrowed funds, if the company’s charter allows this. Or pay as cooperative dues. But in the latter case, the recipient of the money will have to pay tax on this amount. Alternatively, funds can not be withdrawn from the cooperative, but the share capital can be used to purchase new expensive real estate.

In addition, it is necessary to resolve the issue with tenant shareholders who are leaving the members of the cooperative. According to paragraph 1 of Article 14 of Law No. 3085-1, a retiring participant can receive his share contribution back. However, in what amount and within what time frame is determined by the company’s charter. In it, the cooperative can provide such conditions for the return of the share so as not to return everything that was paid for rent.

It would seem that the scheme is sewn with white thread. However, as arbitration practice shows, with proper documentation, a consumer cooperative has a good chance of defending itself in court.

Thus, in the case considered by the Tenth Arbitration Court of Appeal in resolution dated March 11, 2009 No. A41-4383/08, the district consumer society provided its own retail space under a free use agreement to its individual shareholders. At the same time, periodic membership fees of these individuals were not taken into account in the income tax base and were not subject to VAT.

The tax authorities considered that by doing so RAIPO was covering up the scheme for renting out retail space, and assessed additional income tax and VAT. However, the judges found that the consumer society acted within the framework of its charter and in no way violated either civil or tax laws.

It is interesting that this case was considered by various courts six times (at the first stage, the Federal Arbitration Court of the Moscow District, by resolution of May 20, 2009 No. KA-A41/3086-09, returned the case for retrial). But still, the victory remained with the company (resolution of the Federal Arbitration Court of the Moscow District dated February 25, 2010 No. KA-A41/15371-09-P).

Using a consumer cooperative to maintain the right to apply a special regime.

As already mentioned, consumer cooperatives are not subject to the requirement for “special regimes” to have a share of legal entities in the founders of no more than 25 percent (subclause 14, clause 2.1, article 346.12 and subclause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).

Thus, if a group of companies carries out activities that are transferred to UTII, or plans to use a simplified taxation system, but does not meet the criteria for the composition of the founders, it can bypass them. For this purpose, a consumer society is created, the charter of which can honestly indicate that it was created to expand sales of products or services of members of the cooperative and provide access to new markets (see diagram 3 at the bottom of the article). Moreover, the share of participation of legal entities in such a structure can reach 100 percent.

However, in the case of certain types of activities, the participant will need to transfer his property to the cooperative as a share contribution. For example, in the case of road transport - cars. But upon leaving the shareholders, these objects can be returned back, if this is provided for by the company’s charter.

Thus, the created consumer society will have the right to switch to a special regime, and its profits can be distributed among shareholders. If the distribution of profits is too expensive in terms of taxes (after all, a profit tax rate of 20% is applied to it, and not 9%), then it can be derived in other ways.

The credit cooperative will justify issuing an interest-free loan

The issuance of an interest-free loan by a consumer cooperative as a way to withdraw accumulated profits may raise quite natural doubts among tax officials. Why do this, since it does not meet the main goals of creating society? Involving a credit cooperative can be a safety net against this issue. This structure is created to meet the financial needs of its members through mutual lending (Federal Law dated July 18, 2009 No. 190FZ “On Credit Cooperation”).

It turns out that the consumer cooperative itself becomes a shareholder of the credit cooperative. Joining this organization can be justified by the opportunity to obtain cheap loans. But at the same time, the shareholder himself is also obliged to lend money to other participants (see diagram 4 at the bottom of the article). In this way, the money is transferred to the participant who needs it. Since the loans are interest-free, the credit cooperative does not have a tax base - it does not pay taxes.

A credit cooperative can also be used independently as a financial center for a group of companies - its shareholders. In this case, he will play the standard role of a cash allocator - receiving loans from profit centers and transferring them to cost centers. Or, on the contrary, issue interest-bearing loans to profit centers to reduce their tax base and attract interest-bearing loans from cost centers to reduce their losses.

A possible inconvenience of a credit cooperative is that such an organization can be created by at least 15 individuals or five legal entities. If the composition of the cooperative is mixed, it is created by at least seven shareholders.

Scheme 1. Using a cooperative to pay income to employees

Diagram 2. How cooperative relationships can replace rental relationships

Scheme 3. The cooperative allows you to use a special regime bypassing prohibitions

Diagram 4. How to justify issuing a loan by a consumer cooperative

What is the basis for registering a garage cooperative?

Chapter 4 of the Civil Code of the Russian Federation and Federal Law No. 99 of 05/05/2014, as amended on 07/03/2016, state that a garage-building cooperative is an organizational and legal form of a legal entity with a non-profit direction.

At the same time, Article 50 prescribes points regarding decisions aimed at approving a legal entity. The decision must invariably contain a clause on the writing and adoption of the charter of the legal entity.

The GSK Charter must be developed based on the USSR Law of May 26, 1988 No. 8998-XI “On Cooperation in the USSR”, but stipulating points that in no case run counter to the current modern legislation of the Russian Federation.

What does the law say?

The Civil Code of the Russian Federation of 2020, more than other standards, describes activities that are related specifically to consumer cooperatives.

The Code gives a general definition of the concept. And it helps to disclose the main provisions associated with such legal associations and some of the responsibilities of members.

The construction cooperative was no exception.

There is a separate Law “On Consumer Cooperation”, which regulates this issue in more detail.

This act is more specific compared to the Civil Code. And covers the following areas:

• Organization of a consumer cooperative.
• Membership system of organizations.
• The structure and governing bodies of production and consumer cooperatives.
• Composition of things owned by the organization. And the rules that apply to capital.
• Nuances of work. Relating, among other things, to mergers with others, liquidation and restructuring.

Activities in such areas as:

1. Agricultural consumer cooperative.
2. Lending.
3. Garage and consumer cooperative.
4. Housing cooperative.

Therefore, special regulations have been issued that control precisely such areas in 2020. For example, an agricultural consumer cooperative.

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Brief step-by-step instructions for organizing a garage cooperative

In a concise step-by-step instruction, I would like to talk about all the pitfalls and features of registering a garage-building cooperative so that our readers, after weighing the pros and cons, can organize the process correctly and competently.

Law on the procedure for creating a consumer society.

So, what steps need to be taken:

1. Creation of an initiative group. The decision to create the GSK, documented, must be made together with the initiative group. It should consist of dedicated and interested individuals who want their share in the cooperative and are always ready to help. In turn, the organizer should use all means of persuasion and demonstrate strong oratory skills, because convincing people of the necessity and feasibility of constructing a garage microdistrict is sometimes a thankless and difficult job. It is possible to find future members of the organization among neighbors, work colleagues, and those who have not resolved the issue of where to store their vehicle.
2. After gathering the initiative group and documenting the decision to create, you should begin developing documentation for the establishment of the project. And to begin with, it is worth drawing up and approving the charter of the garage-construction cooperative. It should outline the main features of the creation, activities and work of the society, as well as the source of financing.
3. Next comes the registration of the cooperative. Having drawn up a complete package of constituent documentation, you should register and register the organization with the local tax office. But before submitting the documentation, it is necessary to register bank accounts for each member of the garage and construction cooperative, as well as for the association as a whole.
4. Upon completion of the registration process, the land should be dealt with. The location is agreed upon with the local government administration and a lease agreement is signed with the right to further extension. Each region sets its own specifics for land leasing, so you should contact your local land office directly for comprehensive information. The lease agreement is registered with the regional registration chamber.
5. Find a good construction company with conscientious employees and enter into an agreement with them to design the cooperative. The main points and construction estimates should be discussed with the foreman. To the best of your ability, exercise control over their actions during work. Upon completion, documentation for the operation of the cooperative must be completed.
6. Next comes the final registration. The registration procedure is simple: the chairman submits well-executed documentation to the registration authority and after some time the garage-building cooperative is allowed to operate.

It is important to remember that in the process of creating a GSK registration, the chairman is responsible to the partners, so he must act clearly, competently and accurately. The biggest difficulty may be the legally correct execution of the necessary documentation.

You should study this issue carefully yourself or seek the help of a competent lawyer in order to avoid further returns, alterations and loss of precious time.

How to create an initiative group and organize a garage cooperative

The initiative group includes people who own cars or other types of vehicles and want to organize a garage and construction cooperative. The group includes any number of members, but not less than three, together with the chairman of the association.

People can be united by living in the same neighborhood or working at the same enterprise.

In order to function effectively, members of the initiative group must possess the following qualities:

• awareness in business matters;
• awareness of current legislation for drawing up the organization’s charter and contractual documents;
• qualified ability to prepare documents;
• it is easy to make contact in order to negotiate clearly and competently;
• be able to comply with financial reporting requirements.

Article 11 of the law on the rights of shareholders.

But if there is a lack of qualifications in any matter, it is worth engaging a paid specialist, so as not to have to redo all the work later.

We are writing the GSK charter

The main document, without which the creation of a garage-building cooperative is impossible, is the charter. It identifies the main points that allow you to resolve controversial issues without resorting to the help of lawyers. The charter is written in detail, including any little thing, because even a trifle can become a stumbling block.

Let us briefly look at the main points that should be included in the charter:

General provisions

The document indicates the name of the association, its legal status, exact address and what the association does. It should certainly be noted that GSK has the necessary attributes of a legal entity: stamps, round seals, forms, open bank accounts. All of the above must be ordered in advance.

Purpose and subject of the lesson

The paragraph is devoted to determining the reasons that prompted the initiative group to take action to create a cooperative. The main goal and how you are going to achieve it should be fully described.

It should be noted that the garage-building cooperative is a non-profit association and its main job is to provide members of the cooperative with a place where they can store vehicles.

Own

Here you should indicate how the GSK budget and other financial aspects will be formed. Briefly describe the property on the balance sheet of the cooperative. Prescribe the creation of a membership dues fund, their amount and main expense items. A system of financial penalties for late and non-payment of contributions is also indicated.

Regulatory authorities

It is generally accepted that there are three governing bodies in the GSK: the members' meeting, the chairman and the audit meeting. Members of the cooperative have the right to make measurements in the basic documentation, determine the amount of membership fees, and accept or expel members of the association.

The chairman organizes the smooth functioning of the cooperative, convenes meetings on important issues, collects contributions, plans expenses and controls the list of members of the cooperative.

The Audit Meeting is a control body. They control the financial aspects of the cooperative's activities. They should not include board members.

Cooperative members

Website of the Federal Tax Service.

This describes the process of joining the GSK and the rights of its members. The rights are as follows: members of the cooperative can participate in management, receive payments, freely leave the company if necessary, receive all information about the activities of the cooperative, and upon liquidation, have the opportunity to receive their share of the property.

In addition to rights, members of a garage cooperative must also have responsibilities, such as: comply with the charter, comply with fire and sanitary safety rules, and pay the required fees on time.

It is also necessary to note the conditions under which it is possible to exclude from members of the community: arrears in contributions, violation of the above rules, keeping property in an indecent state, causing damage to the property and work of the cooperative.

Liquidation and restructuring of the cooperative

It describes the reasons for the dissolution or merger of cooperatives. This issue is decided at a meeting of members by unanimous vote, but it happens that the decision is made by the court on the basis of the bankruptcy of the association.

Accounting

The conditions of accounting work and the frequency of reporting to members of the cooperative are described.

This describes the main provisions that should be in the charter, but their number can be increased by introducing clauses relating to the activities of a particular cooperative.

About contributions and other sources of finance

Those who are members of a dacha consumer cooperative and other forms of organizations will have to give their funds in the following areas:

• Membership fee. These are amounts that are contributed to cover all kinds of expenses of the organization, or to achieve other goals. Typically, such contributions are needed to cover the costs of the main, regular activities of the enterprise.
• Sometimes fees are required of an introductory nature. But such investments are not required in every consumer credit cooperative. If the Charter provides for such assistance, then it is paid upon entry. And only to compensate for the costs associated with accepting new participants. For example, if documents are drawn up, various types of legal services are paid.
• Sometimes additional contributions are paid if losses occur and when they need to be compensated. A building society is no exception.
• Share contributions. These are the types of funds coming into cooperative ownership. Such contributions are required to carry out core activities. Or so that there is an increase in the money invested by the participants. Share investments can be voluntary or mandatory. They are also important for such a process as organizing a consumer cooperative.

When all contributions for 2020 and other years have been received, all cooperatives will have:

1. Funds for mutual financial assistance. This is precisely why any association is created. It is these types of assistance that are used to, for example, arrange loans on favorable terms for participants.
2. Mutual funds. On its basis, the main activities are carried out.
3. Reserve fund. Necessary to cover losses and unforeseen expenses. It is also needed by such an association as a garage-consumer cooperative.

Most of the funds are used to provide loans to members.

To do this, a loan agreement is concluded between a specific person and an organization.

It can be supported by any additional materials, the types do not matter: collateral, guarantors.

And any other types of guarantees for the return of funds to those with whom the non-profit consumer cooperative cooperates.

But the amounts can also be used to carry out other types of activities. If it is provided for in the Charter, it corresponds to the goals set for the organizations.

But such expenses can amount to no more than 50 percent of the total amount. This is taken into account when organizing a consumer cooperative.

If income has been received, it is proportionally distributed among the members who join production and consumer cooperatives.

And they are credited to share contributions, depending on the size of the investment.

Accruals are paid either at the end of the year, or are added to the shares that already constitute a dacha consumer cooperative and other similar forms.

There is always a risk that the activity will lead not to profit, but to losses.

But some risks are regulated by law.

1. Credit cooperatives cannot issue loans to persons who are not their members.
2. This association cannot ensure the fulfillment of obligations. It doesn’t matter whether we are talking about third parties or members.

One member of a consumer credit cooperative cannot gain access to absolutely all funds.

He can be given no more than 10 percent of the total loan debt each time.

Finally, producer and consumer cooperatives cannot engage in absolutely any activity in 2020 in order to profit from their investments.

For example, production and trade are prohibited. An association can form a certain indivisible fund from its property.

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Types of contributions

The contribution is a mandatory financial component of membership in a garage cooperative. GSK functions only thanks to various types of contributions, so you should not neglect their payment, because for late payment there is a penalty, up to and including expulsion from the community.

The amount of contributions is decided collectively at meetings and amounts to the amount necessary for the maintenance and construction of garage premises. Even quite considerable amounts usually do not bother shareholders, because everyone understands the cost of construction work and land rental.

In addition, keeping a car on the street, subjecting it to attack by intruders, is sometimes more expensive.

An example of a charter for a garage cooperative.

Next, we will consider the types of membership fees of a garage-building cooperative:

1. Entrance fee. A newly appointed member of the cooperative must pay a certain amount spent on registering the documentation necessary for membership in the GSK.
2. Membership fee. Paid to maintain the uninterrupted functioning of the GSK, for the utility expenses of the cooperative and for paying wages to full-time employees.
3. Share contribution. It is not necessarily financial. It can be paid in securities, movable or immovable property or by transfer of property rights.
4. Additional payment. Exists to cover unprofitable items of the State Insurance Fund.
5. Target contribution. It may not be paid constantly, but only at the request of the GSK board, and is aimed at unscheduled repairs, prevention or modernization of the cooperative’s property.

Can they be considered non-profit organizations?

In accordance with the 2020 law, consumer cooperatives are associations of people or organizations that have similar needs, not necessarily just material ones.

Individuals and legal entities over the age of 16 can act as founders.

3 organizations or 5 citizens – the minimum constituent composition. The garage-consumer cooperative must also obey this rule.

In associations such as a non-profit consumer cooperative, property is formed by shares and other types of contributions.

Those who enter them have the following rights:

• Participation in society and withdrawal from it, with voluntary consent.
• Conducting community activities. Every member of a building cooperative can become a manager.
• Receiving cooperative payments.
• Having an advantage over other clients in obtaining certain goods and services. This is how the dacha consumer cooperative works.
• Sales through a consumer society of goods or products that were personally produced.
• Using a variety of benefits provided by production and consumer cooperatives.
• An advantage over others when joining a cooperative.
• If necessary, go to court with complaints against the actions of control authorities.

The agricultural consumer cooperative itself, like its other types, becomes the owner of the property provided as shares.

The Civil Code of the Russian Federation refers to cooperatives as non-profit organizations. But they are given the opportunity to conduct business activities in order to achieve certain statutory goals.

To satisfy its interests, a non-profit consumer cooperative can establish any entrepreneurial company in any field of activity.

The main condition is the mandatory distribution of part of the profit between the participants.

A construction cooperative and other similar associations are something between commerce and something that goes beyond it.

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Accounting for GSK

The main and, perhaps, the only source of receiving funds to the GSK account, necessary for the conduct of the statutory activities and the overall functioning of the association, are the finances deposited into the current account by shareholders in the form of various types of contributions.

Contributions help pay salaries to full-time employees of GSK, pay for current needs and not be left broke in the event of unforeseen expenses.

Mandatory contributions and other payments are required to collect and keep records of the chairman of the garage society. A co-op accountant handles the ongoing accounting process.

GSK has a simplified tax collection system in accordance with clause 4, part 2, article 6 of the Federal Law “On Accounting”.

In terms of this taxation, there are two ways:

1. The object of taxation “Income” and its tax rate is 6 percent.
2. The object of taxation “Income minus Expense” and its tax rate is 15 percent.

The accountant, together with the chairman of the association, studies both options and chooses the one that is suitable for this particular GSK.

Registration of GSK in the federal tax service

Registration of a garage-building cooperative with the tax service is carried out on a general basis according to the rules adopted by the legal organization.

The package of documents submitted to the tax service must consist of the following:

• GSK charter, printed in two copies;
• minutes of the meeting on the decision of the establishment of the State Joint Committee;
• an application certified by a notary for registration of a merger in form P11001;
• a receipt indicating payment of the state duty.

Documents can be submitted in three ways: a personal visit to the tax service, using postal services and through the website of the Federal Tax Service of Russia, as evidenced by Article 9 of Chapter 3 of Federal Law No. 129.

According to the new changes, notarization is not required if the founder submits documents in person. But if there are two or more founders, then the services of a notary cannot be dispensed with, or the founders must appear at the tax service in full force.

An example of an application for registration of a cooperative.

According to the changes, when submitting form P11001, clause 52.21 is filled out on “... the activities of roads, bridges, tunnels, parking lots or garages.” Innovations must be monitored and the form must be filled out correctly, otherwise refusal may not be avoided due to incorrect execution of the form, which is read by specialized equipment.

It is possible to submit for registration countless times, but the paid fee is non-refundable and must be paid each time you next submit a package of documents.

Opening a current account

The current account exists to collect mandatory payments from GSK members and conduct various payment transactions.

Members of the association are required to be provided with personal accounts, and this procedure can be carried out in several ways:

1. Go to the nearest bank branch in person and write an application.
2. Reserve a personal account using online banking services.

You must have with you:

• documents confirming the existence of the GSK;
• extract from the Unified State Register of Legal Entities;
• form with sample signatures of the main management team;
• information about the client in the banking form;
• documentation confirming the actual appointment to the position of people noted in the form with sample signatures;
• documentation confirming the powers and rights of a single body of a legal entity.

A current account is opened fairly quickly, provided that the submitted package of documents is completed correctly.

About liability and taxation, documentation

For any consumer associations, the main document is always the Charter.

Without it, organizing a consumer cooperative is impossible, as well as without the following information:

• Rules by which reorganization is carried out along with liquidation within production and consumer associations.
• How are income and expenses distributed?
• Governing bodies.
• The procedure in which contributions to the share are made.
• Rules of participation, including exclusion and entry.
• Description of the direction of activity, main goals.
• Official location for production and consumer cooperatives.
• Name.

But this information is typical. In addition to them, each Charter must contain specific information that is specific to a particular association.

It is recommended to prepare documents individually when creating an association.

Among the main governing bodies are:

1. Audit commissions. They are needed to control financial activities. The horticultural consumer cooperative cannot do without them.
2. Meeting of authorized representatives. It is elected during separate precinct events.
3. Board in the association. This is a type of collegial body representing the executive branch. This is how the dacha consumer cooperative works.
4. In the intervals between meetings of the general meeting, the work of the supervisory board continues.
5. Finally, there are the general meetings themselves. The highest governing body headed by a chairman.

Each member who has joined a credit consumer cooperative has a single vote, regardless of the size of his contributions.

When creating cooperative associations, participants can not only provide financial support, but also work a certain amount of time.

The horticultural consumer cooperative is no exception.

The general meeting may decide that a shareholder who is a member of a dacha consumer cooperative is excluded from it.

For example, if someone ignores their responsibilities without a good reason. Or commits actions that could cause damage to the community.

The shareholder is paid the value of his contribution when he leaves the cooperative. For the debts of the company, the participants bear the so-called subsidiary liability.

But former members can go to court to appeal the decision. For this purpose, statements of claim are drawn up.

The rule applies, among other things, to garage-consumer cooperatives.

When activities result in losses, coverage is provided by additional contributions.

Everyone is jointly and severally liable, even in the absence of contributions. This is how the horticultural consumer cooperative works.

The status of a non-profit consumer cooperative leads to the fact that taxation features become obvious.

Such associations are completely exempt from taxes on profits and added value.

But only if the activities provided for in the Charter are carried out.

Taxes are assessed if the consumer credit cooperative hires additional employees. Including from the participants.

Specific numbers and calculations depend on how wages are paid.

Contributions to the road fund and property taxes remain mandatory in any case.

This also applies to such an organization as a horticultural consumer cooperative.

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Registration: what are the rules?

Registration is a mandatory procedure, and a consumer credit cooperative is no exception.

It is carried out in the same way as in the case of establishing an ordinary legal entity.

The package of documents for the registration authority consists of the following items:

• A receipt confirming the payment of state duty.
• Constituent documents.
• A separate message where the decision to create a company was made.
• Application using the approved form.

A registration certificate is needed to confirm that the organization of a consumer cooperative has been completed.

This means that the association acquires legal capacity, responsibilities along with rights.

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