1with what document to make contributions for major repairs. Accounting for expenses for major repairs in non-profit organizations: version of the Ministry of Finance

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

Contributions to the capital repair fund in the accounting of owners

Legal entities and individual entrepreneurs become payers of contributions for major repairs if they own the premises in the apartment building ( apartment building). The purpose of this property can be anything - office, trade area, stock . Forms of real estate that are recognized as emergency are not subject to contributions. An exception is the situation when all apartments in a household belong to one owner.

The amount of the contribution for major repairs is established by regional authorities in the relevant regulations. If the next payment is late, a penalty will begin to accrue on the amount of the debt. Its value is equal to 1/300 of the Central Bank key rate, the penalty is calculated for each day of delay in payment. The deadlines for transferring contributions coincide with the deadlines for repayment of utility bills. Contributions can be transferred to a specially created account, or to the account of a regional operator organizing major repairs.

Accounting for contributions major renovation is made on the basis of received payment documents (invoices). This position is confirmed by letter of the Ministry of Finance dated February 16, 2015 No. 03-03-06/4/6840. Such costs are economically justified and have documentary evidence; at their expense, the tax base for income tax can be reduced. Under the general taxation system, contributions can be taken into account as:

• other industrial;

The latter option is suitable for cases where a company owns an apartment and provides it to employees for temporary residence.

Contributions are reflected through the debit of accounts , , and credit of account 76:

• D20, 26, 44 – K76 – a monthly contribution for major repairs has been accrued according to the invoice;
• D76 – K51 – contribution for major repairs has been transferred.

If the land located under the house for which repair fees were paid is seized for government needs, then all funds transferred to the capital repair fund are returned to the owners. Such amounts should be recorded as non-operating income:

• D51 – K76 – return of previously transferred contributions to the owner;
• D76 - K91.1 - the amount of returned contributions is taken into account by the owner as part of non-operating income.

Contributions for major repairs: postings, accounting in the management company

In the accounting of a company that accepts funds as contributions for repairs, the receipt of money is reflected depending on the source of financing. If one of the sources of cash injections is the budget, then the correspondence will be as follows:

• D86 – K96 – shows the amount of accrued debt for the budget (the amount of accruals must match the allocated amount of resources);
• D55 - K86 - receiving money for repairs from the budget.

Financing in the form of owner contributions should be reflected by the following entries:

D76 – K96 – calculation of contributions to the capital repair fund,

D51(55) – K76 – receipt of contributions from owners.

The method of carrying out major repairs affects the order in which expense transactions are reflected in accounting.

For example, in the Vologda region, the management company received a monthly minimum contribution from apartment owners for major repairs of 6.60 rubles per sq. m. m (Resolution of the Government of the Vologda Region dated October 31, 2013 No. 1119). The value of the formed fund as of the start date of repairs amounted to 555.6 million rubles. The repairs were carried out by a contractor, the invoice was issued in the amount of 55 million rubles. The accountant makes the following entries:

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

If the management of the management company carries out the entire range of work independently at the expense of the budget, then other correspondence will be compiled in the accounting:

• D86 – K96 – creation of a reserve at the expense of budgetary funds;
• D55 - K86 - targeted receipt of money for repair activities from the budget.
• D60 – K55 – purchase of materials for major repairs;
• D10 – K60 – receipt of materials necessary for repairs;
• D19 – K60 – VAT allocated;
• D68/VAT – K19 – VAT accepted for deduction;
• D96 – K10, 70, etc. – the amount of actual expenses for repairs at the expense of the reserve.

I.S. Zuikov,
Ph.D., expert "BG"

According to Art. 167 of the Housing Code of the Russian Federation, state authorities of a constituent entity of Russia adopt regulatory legal acts that are aimed at ensuring the timely implementation of major repairs of common property in apartment buildings located on the territory under the jurisdiction of this subject. For example, in the Tver region, in this regard, the Law dated June 28, 2013 No. 43-ZO “On the organization of major repairs of common property in apartment buildings in the Tver Region” was adopted and the Regional Program was approved by the Decree of the Government of the Tver Region dated December 24, 2013 No. 690-pp for carrying out major repairs of common property in apartment buildings in the Tver region for 2014–2043.

By virtue of Part 2 of Art. 166 of the Housing Code of the Russian Federation, the minimum amount of contribution for major repairs is established by a regulatory legal act of a constituent entity of Russia.

The government of the Tver region for 2014 established the contribution by decree of October 15, 2013 No. 490-pp, and for 2015 by decree of July 29, 2014 No. 374-pp, it remained in the amount of the contribution collected in 2014.

Section IX of the RF Housing Code contains Chapter 16 “Formation of a capital repair fund on a special account”, which reveals such concepts as a special account, the features of its opening and closing, and the regulatory grounds for performing transactions on this account.

Now let's look at a specific example of accounting on a special account of a homeowners' association (hereinafter - HOA) for the accrual and receipt of contributions for major repairs (hereinafter - overhaul) of an apartment building (hereinafter - MKD).

At the same time, we will consider the accrual of contributions for major repairs for July, August 2014, and their receipt only for August 2014 (i.e., from the very beginning of collection), since since September 2014 there have been no features in accounting for the accrual and receipt of contributions no, but the usual repetition of accounting procedures is in progress.

The HOA manages one apartment building, which has, in accordance with technical passport the total area of ​​the apartments is 4295.7 sq. m. m., is the owner of a special bank account on which a capital repair fund is formed. The minimum contribution for major repairs, adopted by the regulatory act of a constituent entity of the Russian Federation for this type of apartment building, is 7.70 rubles. per 1 sq. m. The owners of the apartment building at the general meeting established the amount of the contribution for major repairs equal to the minimum contribution approved by the act of the constituent entity of the Russian Federation. According to the current legislation, contributions must be accrued to the owners of premises (apartments) based on the area of ​​the premises or part thereof owned (below you can see selected accruals in the relevant statement).

In July 2014, on the basis of the Law of the Tver Region dated February 11, 2014 No. 6-ZO, the HOA for the first time assessed contributions for the overhaul of apartment buildings, the total amount of which was 33,076.89 rubles. (4295.7 sq. m. x 7.70 rub.). In August 2014, the amount of contributions received to the special account amounted to 31,528.63 rubles, from which the bank withheld, according to the agreement, the amount for the production and certification of copies of documents provided by the client (HOA) for opening and maintaining a bank account, and the bank’s commission for issuing the card with samples of signatures and seal imprint, total - 570 rubles. Since the area of ​​​​the apartment building and the amount of the contribution remained unchanged, the amount of accrued contributions for August 2014 also amounted to 33,076.89 rubles. In addition, an amount of 570 rubles was transferred from the HOA's current account to a special account. (see explanation below). The bank does not charge a fee for carrying out transactions on a special account and does not charge interest on the balance of funds in the account. According to the decision of the general meeting, the owners pay contributions for major repairs by depositing them into a special bank account.

Based on Part 4 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, for the calculation of contributions for major repairs by July 2014, the HOA developed a Sheet for the calculation and receipt of contributions for major repairs from the owners of premises (apartments) in an apartment building (hereinafter referred to as the Sheet for July 2014). Below is a fragment of the Gazette for July 2014.

Contributions for major repairs accrued to the owners of premises in apartment buildings are reflected in the debit of account 76 “Settlements with various debtors and creditors” and the credit of account 86 “Targeted financing”, subaccount 2 “Contributions for major repairs”.

By virtue of sub. 30 clause 3 art. 149 of the Tax Code of the Russian Federation and clause 2 of Art. 251 of the Tax Code of the Russian Federation, these funds are not recognized as an object of VAT taxation and income for profit tax purposes.

The following entry is made in the accounting records for July 2014:
Debit 76 Credit 86-2 – RUB 33,076.89. – contributions for major repairs for July 2014 were accrued to the owners of premises in the apartment building.

Contributions for major repairs received in a special account in August 2014 for July 2014 from the owners of premises in the apartment building are reflected in the debit of account 55 “Special accounts in banks”, subaccount 4 “Special account for major repairs” and the credit of account 76.

The amount withheld by the bank in accordance with the agreement for the production and certification of copies of documents provided by the client (HOA) for opening and maintaining a bank account, and the bank commission for issuing a card with sample signatures and a seal impression is credited to account 86, subaccount 2 and debited to account 55, subaccount 4.

It should be noted that payment of commission to the bank and others not provided for in Part 1 of Art. 166 of the Housing Code of the Russian Federation, expenses cannot be made at the expense of capital repairs within the amount formed on the basis of minimum size contribution for major repairs.

In response to question 7 of letter No. 12315-ACh/04 dated July 7, 2014, the Russian Ministry of Construction suggests using the following sources to cover the costs of servicing special accounts:
1) additional contributions to the capital repair fund;
2) interest accrued by the bank for the use of funds;
3) other funds placed by the owner of the special account in other bank accounts.

Since the first two points, based on the conditions of our example, are not possible to fulfill, it is better to repay the amount withheld by the bank from the funds of the HOA intended to cover unforeseen expenses. If there are no such funds, then the amount written off by the bank should be included when drawing up estimates of income and expenses for the future period.

According to the conditions of the example, the HOA found such funds, and therefore the amount transferred from the current account to the special account should be reflected in the debit of account 55, subaccount 4 and credit of account 51 “Current accounts”.

The following entries are made in the accounting records for August 2014:
Debit 55-4 Credit 76-31 528.63 rub. – in August 2014, contributions for major repairs for July 2014 were received into a special account from the owners of premises in the apartment building;
Debit 86-2 Credit 55-4 – 570.00 rub. – the bank withheld, in accordance with the agreement, the amount for the production and certification of copies of documents provided by the client (HOA) for opening and maintaining a bank account, and the bank’s commission for issuing a card with sample signatures and a seal imprint;
Debit 55-4 Credit 51-570.00 rub. – the amount withheld by the bank in accordance with the agreement is transferred from the HOA’s current account to a special account;
Debit 76 Credit 86-2 – RUB 33,076.89. – contributions for major repairs for August 2014 were accrued to the owners of premises in the apartment building.

After entering in the Statement for July 2014 the amounts received from payers and the dates of payment of contributions by them, this Statement will take the following form:

In conclusion, we note that starting from September 2014, if the conditions for calculating contributions for major repairs remain unchanged and if they are not spent, only two entries will be made in accounting:
Debit 76 Credit 86-2 – RUB 33,076.89. – the owners of premises in an apartment building were charged monthly contributions for major repairs;
Debit 55-4 Credit 76 – ? rub. – contributions for major repairs for the previous month from the owners of premises in an apartment building were received in a special account this month, where? – actual amount of receipts to the special account.

Overhaul fund on a special account: accrual of interest on the balance Money

E. Emelyanova
editor of the magazine “Housing and communal services: accounting and taxation”

In one of the previous issues of the magazine, we examined issues related to the status of interest accrued by the bank on the balance of funds held in a special account on which the capital repair fund is formed. The article described two opposing positions regarding their taxation: to include them in the income of the owner of a special account and not to include them, citing the lack of economic benefit. Now officials have issued clarifications in which they support a taxpayer-friendly approach.

The editors have at their disposal two letters from the Ministry of Finance on the stated problem. One of them (Letter dated 05.14.2015 No. 03-03-10/27648) should be communicated to the tax authorities and taxpayers by Letter of the Federal Tax Service of the Russian Federation dated 06.04.2015 No. GD-4-3/9639@ and was posted on the official website of the Federal Tax Service in section “Explanations of the Federal Tax Service of Russia, mandatory for application.” In Letter No. ED-4-3/15678@ dated September 23, 2011, tax officials drew attention to the need for strict application tax authorities when exercising the powers entrusted to them, the provisions of the letters of the Federal Tax Service posted in the specified section of the tax service website. Moreover, with regard to the legal position stated in the letters, the rules that tax authorities must take into account do not apply judicial practice in order to avoid budget losses (see paragraphs 9, 10 of the Letter of the Federal Tax Service of the Russian Federation dated September 14, 2007 No. ShS-6-18/716).

So, in the explanation we are interested in, the Ministry of Finance cited paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation, on the basis of which he concluded: owners of special accounts, including the regional operator, do not take into account when forming tax base for corporate income tax, the amount of contributions for capital repairs paid by the owners of premises in an apartment building, and interest paid by the owners of such premises in connection with their improper fulfillment of the obligation to pay such contributions. Then it was separately said about interest accrued on the balance of funds in the account. As for interest accrued for the use of funds located in a special account, it must be taken into account that, in accordance with clause 1 of Art. 36.1 of the Housing Code of the Russian Federation, the rights to funds held in a special account belong to the owners of premises in an apartment building. Taking into account this rule, as well as a closed list of transactions that can be carried out on a special account, financiers concluded the following. Funds in the form of interest accrued for the use of funds located in a special account have a designated purpose federal law, excluding their use by the account owner at his own discretion. In this regard, according to the Department of Tax and Customs Tariff Policy, it is unlawful to consider these funds as the economic benefit of the owner of a special account and, accordingly, to take into account the owner of a special account in the income forming taxable profit.

On the contrary, interest from the placement of temporarily free funds located on the account of a regional operator does not belong to the funds that make up the capital repair fund and should not be spent in a targeted manner, therefore they are subject to corporate income tax in the generally established manner.

Please note that officials did not name a specific provision of Art.

Reflection of accruals for major repairs on a separate account

251 of the Tax Code of the Russian Federation, on the basis of which interest accrued by the bank on the cash balance is not included in taxable income. The justification comes down to the fact that this is not income (not economic benefit) of the owner of the special account. In this regard, the question arises: how should these amounts be reflected in the income tax return, in particular, which type of income code should be selected? The most suitable code is 112, which is assigned to the funds of premises owners to finance the repair of common property (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation).

However, *** Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 03‑03‑06/4/28972 can contribute to this problem. It, unlike the previous clarification, does not contain legal norms and does not prevent one from following the norms of the Tax Code of the Russian Federation in an understanding that differs from the proposed interpretation (the letter contains a standard postscript to this effect). If the previous letter was signed by the director of the department, then this is signed by his deputy. A later explanation gives a different rationale. Thus, paragraph 2 of Art. 251 Tax Code of the Russian Federation about targeted revenues, as well as Art. 41 of the Tax Code of the Russian Federation on economic benefits and the conclusion was immediately drawn: funds received in special accounts in the form of interest accrued credit organizations for the use of funds have a target value determined by federal law, excluding their use by the account owner at his own discretion, and therefore these funds are not subject to income tax.

This quotation clearly exposes the difficulty of making a normative case for not taxing interest, a solution that is certainly politically and socially necessary. Let us recall that clause 2 of Art. 251 of the Tax Code of the Russian Federation applies exclusively to non-profit organizations and cannot be applied to an ordinary management company operating under a management agreement.

On the other hand, interpreters have few options: the mandatory conditions for excluding funds from taxation are their separate accounting and use for their intended purpose. It seems that it is objectively necessary to make an addition to paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation on the exclusion of interest from taxable income. Until then, owners of special accounts can rely on the first of these letters from the Ministry of Finance.

Accordingly, in the accounting of the capital repair fund, which is maintained by the manager of the apartment building, when crediting interest from the bank to a special account, an entry should be made: Debit 55 Credit 86.

According to the Ministry of Finance, interest accrued by the bank on funds in a special account that form the capital repair fund is unlawful to be considered as taxable income of the owner of the special account. This is the most important conclusion relevant for HOAs and management companies.

See the article by E. V. Emelyanova “Capital repair fund on a special account: interest and commissions for its owner” (No. 2, 2015).

ACCOUNTING IN HOA CREDITS AND LOANS FOR OVERHAUL REPAIRS OF WIRING

1 ✓ How not to pay loans to microfinance organizations. Step-by-step instruction

2 HOAs take out loans for major repairs

Organizations operating at the expense of membership fees occupy a special place among non-profit economic and legal entities. These include gardening and garage associations, dacha cooperatives, homeowners' associations, and self-regulatory organizations. In this article we will consider in detail the methodology for calculating and paying membership fees.

The concept of membership fees refers to the funds contributed by participants of a non-profit organization in the amounts and terms established by the charter of such an organization. Monetary contributions made by members of the society are non-refundable. Their intended use of funds depends on the specifics of the organization’s activities. But in most cases, the amount of contributions is used to ensure the current activities of the organization, namely:

• Payment of utility services;
• purchase of necessary materials;
• payment of wages to employees.

Members of non-profit organizations typically pay an initiation fee (one time) and make periodic payments (monthly or quarterly). It should be noted that SRO participants, among other things, pay contributions to the organization’s compensation fund.

Accounting for transactions with membership fees is carried out in account 86.

Let's look at the basic transactions for calculating and paying membership fees using examples.

Let’s imagine that Kremen LLC has become a member of the SRO. The one-time participation fee was 77,000 rubles, and 455,000 rubles were contributed to the compensation fund. These expenses are subject to write-off in equal parts over 4 years (48 months). Also, Kremen LLC pays RUB 5,500 monthly for participation in SRO.

The accountant of Kremen LLC made the following entries:

Let’s say the gardening partnership “Yablonka” has set the entrance fee at 3,700 rubles, the monthly fee is 750 rubles. per hundred square meters of land. In addition, at the general meeting a decision was approved to raise funds for the maintenance of garden fences - 2,250 rubles. from the site. Member of the cooperative S.V. Pankov, as the owner of 7 acres, paid all the necessary fees in full.

The following entries were made in Yablonka accounting:

Accounting and use of garage cooperative contributions

Let's consider an example: Murkin L.M. is the chairman of the Steel Horse garage cooperative. On 10/02/2015, membership fees totaling 13,500 rubles were credited to the cooperative’s account. 08/05/2015 Murkin was given funds on account to pay for heating services in the amount of 7,200 rubles.

In the accounting of the Steel Horse, these transactions were reflected as follows:

When recording transactions, the accountant should not forget about the assignment of membership fees and use the correct subaccount.

In practice, there are not so many organizations that exist at the expense of membership fees, and these postings, with a high degree of probability, are not known to every accountant...

Nowadays there are not many organizations that exist at the expense of membership fees, but, nevertheless, they exist, and the accounting here is quite highly specialized with many subtleties and nuances that can only be understood with experience, since it is doubtful that such entries are shown in accounting courses ...

OVERHAUL

INSURANCE PREMIUMS TO HOAS UNDER STS IN 2018
Apartment buildings require competent management, and therefore an accountant in the utility industry is a sought-after profession. Features of the field of activity lead to the presence of accounting specifics, which should be understood in detail.

How to reflect payments for major repairs in accounting?

This will help

D 76 K 86 WIRING IN THE HOA

ACCOUNT 86 TARGET FINANCING OF WIRING EXAMPLE IN A HOA
(published in the magazine “Chairman of the HOA” No. 1 (75) 2014) Owners of premises in apartment buildings managed by HOAs and housing cooperatives can use one of two methods to form a capital repair fund: - transfer of contributions to

HOA CASH FLOW REPORT SAMPLE
Cash Flow Statement Cash Flow Statement is a document that contains information regarding the flow of funds, namely their receipt and further direction for each type of activity (current,

SAMPLE ACCOUNTING POLICY FOR HOAS UNDER THE USN
Apartment buildings require competent management, and therefore an accountant in the utility industry is a sought-after profession. Features of the field of activity lead to the presence of accounting specifics, which should be understood in detail. This will help

11.03.2015 05:59

Question: How is the organization carried out? accounting in the HOA, if the formation and use of the capital repair fund are carried out independently in a special account?

Answer: In accordance with paragraphs. 11.1 clause 1 art. 4 of the Housing Code of the Russian Federation, the formation and use of the FKR of common property in apartment buildings is regulated by housing legislation. The general meeting of owners of premises in an apartment building makes decisions on the choice of the method of forming the FCR and the amount of contribution for major repairs. When holding a general meeting of premises owners in an apartment building, it is recommended to use Guidelines according to the order of organization and conduct general meetings owners of premises in apartment buildings, approved by Order of the Ministry of Construction and Housing and Communal Services of the Russian Federation dated July 31, 2014 N 411/pr.

It is stipulated that owners of premises in apartment buildings managed by HOAs can use one of two methods to form FKR:

— transfer of contributions for major repairs to a special account opened by the HOA in an authorized bank;

— transfer of contributions for major repairs to the account of the regional operator.

The procedure for opening a special bank account is established by the Civil Code of the Russian Federation and Art. Art. 175 and 176 of the Housing Code of the Russian Federation.

To carry out operations, the owner must mandatory submit to the bank a set of documents established in Part 4 of Art. 177 and part 5 of Art. 177 Housing Code of the Russian Federation. In the absence of a complete set of documents, the bank will not act as a settlement agent.

Thus, when carrying out transactions on a special account, the accountant must additionally monitor the document flow.

Taking into account the requirements of the Civil Code of the Russian Federation, the value of the property of the home owner includes the amount of funds paid by him to the Federal Fund of the Russian Federation. Based on Part 7 of Art. 177 of the Housing Code of the Russian Federation, the bank in which the special account is opened, and the owner of the special account, provide, at the request of any owner of the premises in the apartment building, information on the amount of payments credited to the account of the owners of all premises in the apartment building, on the balance of funds in the special account, on all transactions on this special account , which leads to the need to maintain separate analytical records and the allocation of a special sub-account, disclosing information for each homeowner, and not door-to-door, as is currently the case.

Let's consider the reflection in accounting of business transactions for the formation of the FCR.

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Overhaul of fixed assets is one of the ways to restore a facility, along with modernization and reconstruction.BIn the article we will note the features of major repairs, pay attention to bookkeeping, and touch on document flow.

Major and current repairs of the OS, unlike other recovery methods

In the production activities of organizations during the operation of the operating system, wear and tear of the operated objects naturally occurs, and breakdowns occur. Their timely restoration allows you to increase their service life and avoid the cost of purchasing new equipment. Recovery is possible through modernization, reconstruction and repair. Modernization and reconstruction are recognized as work that improves or creates new technical and economic characteristics of an object. Whereas repair includes a set of measures aimed at replacing individual structures, parts, and maintaining its working condition.

Repairs are divided into current and major. Current repairs are aimed at prevention, maintaining the facility in working order and eliminating minor faults. Capital - guarantees restoration technical parameters object, its working state.

Overhaul can be comprehensive, covering the entire facility, or selective, including the repair of individual parts of the facility.

The validity of OS repair is established technical services organizations by determining the order of scheduled preventive maintenance, while assigning the type of repair.

A feature of accounting for major repairs compared to other types of restoration is that repair costs are included in current costs, while costs for modernization and reconstruction are included in capital costs.

OS overhaul in accounting - postings

Once the decision on the need for a major overhaul of fixed assets has been made, the facility can be restored by the organization itself or by using equipment and workers from a third-party company on a contract basis. If you go the route of overhaul by the organization’s services, then you need to take into account that expenses will include the cost of spare parts and materials, wages, and insurance premiums.

Accounts for carrying out major repairs in various ways will be as follows:

• if there is a structural unit (repair service):

Dt 23 Kt 10 (16, 69, 70) - repair costs collected;

Dt 20 (25, 26, 29, 44) Kt 23 - expenses are written off depending on the use of the operating system (the account on which depreciation is recorded is debited);

• if there is no repair service, account 23 is not used, and the costs are written off directly to the cost account:

Dt 20 (25, 26, 29, 44) Kt 10 (16, 69, 70);

• If the repair is carried out by a contractor, the cost entry will be:

Dt 20 (25, 26, 29, 44) Kt 60.

Justification and confirmation of costs for major repairs

When carrying out major repairs of fixed assets, special attention should be paid to the order of registration of the process. During inspections, tax authorities place high demands on documentary evidence of repairs that have taken place.

First of all, the need for major repairs should be justified. To do this, a report is drawn up, which records the identified defects, or a defect sheet.

The transfer of an object for repair is formalized by an invoice for internal movement - in the case of repairs carried out by its own specialized service or an acceptance certificate if the object is transferred to a contractor.

After completion of the repair work, an acceptance certificate is drawn up, by which the object is accepted back. It is signed by members of the selection committee, persons responsible for the safety and repair of the OS, representatives of the contractor and can be drawn up according to the OS-3 form or a free one.

Documents confirming the actual costs of major repairs can be: estimates and technical documentation confirming the volume of repairs and costs for them, certificates of work performed from the repair organization or internal primary records for materials used for repairs, labor, etc.

Results

OS overhaul is a step-by-step production process, each stage of which requires proper documentation. When carrying out repair activities, it is important to justify the need for repairs, properly hand over and accept the object from repair and timely reflect the operations in accounting.

Last updated March 2019

A receipt for major repairs is sent monthly to every Russian, without exception, who owns privatized real estate in an apartment building (MKD). Whether to pay it or not, what will happen in the second case, as well as many other questions regarding this payment are discussed in this article.

To pay or not

The answer to the question - whether or not to pay for major repairs of apartment buildings - is contained in Article 158 of the Housing Code of the Russian Federation. Based on it, it is necessary to pay, since corridors, stairs, elevators, etc. belong to the owners of the apartments. This property is their common shared property. This means maintaining it in good condition is the responsibility of the one who owns this property, that is, the residents.

The final dot to the “i” on the question of whether it is necessary to pay was put by the Constitutional Court on March 3, 2016, recognizing that the collection of funds for major repairs is carried out legally.

It is interesting that not only the owners - the actual residents - must pay, but also those who do not even live in it. Moreover, receipts for major repairs come not only for residential premises, but also for commercial facilities (shops, beauty salons, fitness rooms, etc.) that are located in apartment buildings. At the same time, the tariff for all owners in one house (whether a private person, a legal entity, a residential owner, or a commercial one) is the same.

But those who rent an apartment under a lease agreement are not required to pay, since they are not the owners. And the responsibility to maintain the property in proper condition rests with the owner, and not with those who temporarily use it. Another thing is that the owner can include this amount in the total cost of rent, but such issues are already regulated by contract law and are specified in the contract. It is the tenant’s right to agree to this or not.

Fee for major repairs

The minimum contribution amount is determined at the level of the constituent entities of the federation, and therefore it is different for each region.

The receipt usually indicates the total amount, which is calculated using the following formula:
S = k*n, where k is the coefficient for the region, and n is the number of square meters of total (not residential!) housing area

Calculation example. Pavlova S.I., living in Kazan, according to the receipt must pay 165 rubles. The area of ​​her two-room apartment is 33 square meters. m. She decided to check the correctness of the contribution calculation using this formula: 33 sq.m.* 5 r/sq.m. = 165 rub. This means that the regional capital repair fund correctly calculated the amount of the contribution.

If she had discovered an error, then in a written statement sent to the fund, she could have expressed her request to make a recalculation indicating the error found. However, since the beginning of the amendments made to the Housing Code (since 2012), regarding the mandatory payment of a contribution for the overhaul of an apartment building, such a practice has not been observed. The database is generated automatically, and therefore errors are probably not allowed. Or even more likely - citizens are more concerned about another issue - how to avoid paying for major repairs at all.

Such receipts are sent by the regional operator (fund), if it is he who is responsible for the collection, distribution and use of funds. If for these purposes the residents have created their own MKD fund with special open account, then their distribution is handled by the organization that manages this MKD. And in this case, the amount of the contribution can be much greater than the established minimum, but only when the homeowners decide this by general vote.

Sometimes an incident arises when a meeting of residents decides to collect contributions for major repairs in an amount greater than the minimum regional tariffs. Of course, there will be owners who disagree, but they cannot do anything (if 2/3 of the owners of the apartment building voted for such a decision), otherwise incomplete payment threatens with a penalty, which can be collected by the management company, HOA, etc.

What happens if you don’t pay for major repairs?

Ignoring receipts can literally cost you dearly:

• according to part 14.1. Art. 155 of the Housing Code of the Russian Federation, you will have to pay a penalty (fine) to the regional fund for each overdue day in the amount of 1/300 of the Central Bank refinancing rate.

  In Moscow, this fee must be paid before the 20th day of the current month for the previous one. In the regions, the deadlines may be different - it is better to track this on the official websites of the municipalities.

• a claim may be filed against you to collect debt for major repairs, then you will have to repay not only the debt along with penalties, but also pay legal costs.

This type of payment refers to utility payments, and for debts on them the following sanctions may be applied to citizens:

• Russian Federation travel ban;
• seizure of property;
• seizure of property.

In practice, the last two are not used, and the first is quite rare.

Typically, utility services, like the regional capital repair fund, like to act through “reminders”: notifications about the existence of a debt begin to arrive at the debtor’s address, and after about six months of failure of this event, a subpoena arrives.

In any case, even if your housing is not taken away, you still need to pay your dues and preferably on time. Because for every day you are overdue, you will have to pay more and more.

The debt for contributions for major repairs passes to the new owner along with the property, in contrast to the debt for current repairs and maintenance of housing, as well as others public utilities(the latter remain the debt of the previous owner). Therefore, be sure to check all receipts for utility payments before purchasing an apartment. Or demand that the seller send a request on his behalf to the repository about debts (once you receive a response, read it and you will have an accurate and up-to-date idea of ​​the status of settlements).

Example. Kostyanets D. bought an apartment from Drozdov V. in March 2019. Already in April, he, as the new owner, received a receipt for payment for major repairs, which included a debt in the amount of 3,454.56 rubles from the old owner. He turned to the regional fund with a request to clarify the misunderstanding why he should pay other people's debts. It was explained to him that he was paying a debt for payments for property that was privately owned by him, and was not paying the debt of Kostyanets D. He could direct his claims to the former owner through civil proceedings, filing a claim for compensation for damage that was caused due to Kostyanets’s concealment of information about the existence of the debt. The regional fund refused to “write off” the debt for major repairs.

How can you not pay?

The only procedure that will exempt you from paying this contribution is deprivatization. That is, when you return property to state or municipal ownership, its major repairs are carried out at the expense of the budget (state or regional). You won’t be able to sell it anymore, since you won’t be the owner, but you won’t pay for major repairs either.

Also, those whose apartments are located do not pay for major repairs:

• in houses recognized as unsafe;
• in houses that will become the property of the state or municipality (for example, highways will be laid in this place);
• houses with less than 3 apartments;
• MKD, whose walls, foundation, roof have worn out by more than 70%;
• houses in which the cost of major repairs is unprofitable and higher than the standard cost (which is established in the region in the form of a maximum repair price per 1 sq. m).

Naturally, owners of individual houses do not pay contributions for major repairs.

If a person paid for major repairs for some time, and then his house was “sentenced” to demolition (and the owners refuse to distribute funds for demolition/reconstruction), he has the right to a refund of the funds paid. At the same time, even those funds that were paid before him by another owner.

Example. The house in which Ivanenko G.’s apartment is located was declared subject to demolition on July 1, 2016. Until this moment, Ivanenko paid every month for major repairs. Before him - until March 1, 2014 - the former owner paid just as regularly. Ivanenko appealed to the regional fund with a request to return the funds paid to him in the amount of 23,760 rubles. In indicating this amount, he proceeded from the fact that the tariff per m2 for Moscow is 15 rubles, which means that for his apartment with an area of ​​33 m2, he paid 15 * 33 = 495 (r) every month. In total, from 07/01/2012 (from this moment Muscovites began to pay to receive receipts) to 07/01/2016, 48 months were paid * 495 rubles = 23,760 rubles.

There are situations when payments for major repairs have not arrived for a long time and the regional fund, having realized the non-payments, requires the owners to pay contributions for previous years and along with them the corresponding penalties. If the term of such debts exceeds 3 years, the owner may not pay due to the expiration of the statute of limitations for collection. A regional operator, management company, HOA, etc. can only demand amounts for periods of up to 3 years.

At the same time, one should not rely on the fact that the owner did not receive receipts and therefore there is no reason to pay fees at all. The owner must not only passively wait for receipts, but also track information about contributions on the Internet on the website of the state housing and communal services information system (https://dom.gosuslugi.ru) or the website of the regional operator (each operator has its own official website and find it simple - in an Internet search engine (Google, Yandex, etc.) enter the phrases: “regional operator”, “major repairs” and the name of the region, and a link to the site will appear in the first lines) in your registered personal account. There is information about the debt, the amount of monthly payments, penalties, etc. It is believed that this data is enough to fulfill the obligation to pay, and it does not matter whether the citizen uses the Internet or not.

For whom are benefits provided?

Benefits in the form of subsidies are provided for low-income individuals. They are applied in accordance with Article 159 of the Housing Code if the size of public services exceeds the standard for the maximum permissible share of the population's expenses.

From 01/01/2016, by decision of local authorities, some categories of the population may be completely or in some part exempt from paying the contribution for major repairs.

The introduction of such discount systems is at the discretion of the municipality, that is, it is the right of local authorities, and not their responsibility.

These discounts do not automatically apply to every citizen representing one of the listed categories. To receive it, you need to submit a written application to the regional capital repair fund and confirm your status with the relevant documents.

Do new houses pay for major repairs?

Such an obligation would be the height of absurdity, which is why the residential complex exempts property owners in new buildings from paying for major repairs for a period of 5 years from the date of commissioning of the property. But provided that such a house was put into operation after the regional authorities approved the overhaul program in a constituent entity of the Russian Federation (if the house is less than 5 years old, but it began to be used before the publication of the regional program, then this exception does not apply, contributions will have to be paid).

New buildings may need ongoing repairs, but a separate column is allocated for these expenses in the receipt for utility services.

The term “major” means repair:

• internal communications (sewage, gas, water, electricity, etc.);
• elevator and its shaft;
• roofs;
• basements;
• facade;
• foundation.

Over 5 years, these structures, communications and facilities cannot wear out to a state that requires major repairs, and therefore it is quite fair that residents of new buildings do not pay a fee during this period.

How long does it take to pay fees?

The legislation does not provide for time limits on contributions. You must pay monthly no less than the minimum established amount, regardless of whether repairs have already been carried out in the house, whether repair work is required (whether the regional program provides for) for future periods, etc.

True, for houses in which the capital repair fund is accumulated in a special account of the HOA, management company, housing complex (not by a regional operator), upon reaching the minimum level of the fund size for an individual house (this amount is established by the laws of the constituent entity of the Russian Federation), payments can be suspended by decision of the home owners.

How to find out when repairs will take place

On the website of the registrar, as well as in the state information system of housing and communal services, there is detailed information about each house in the region, territory, republic, which is included in the regional overhaul program. If your house is included in the program, information will be available on the repair period (within three years), on the types of work performed and other data. In addition, at least six months before the renovation, the regional fund warns about the event and informs the owners of the apartment buildings about the estimated cost, scope of work, etc. The owners discuss this at a meeting and elect an owner representative to monitor the progress and outcome of the repairs.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

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