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Accounting for management companies in the housing and communal services sector. Income of the management company on a standard basis. Accounting for settlements with suppliers and consumers

Accounting in housing and communal services has a number of features: a special structure of expenses, many types of mutual settlements, and even the management of houses is carried out by both commercial and non-profit organizations, the accounting in which is different. Let's consider the nuances of accounting in the housing and communal services sector.

Accounting in management companies

A management company (hereinafter referred to as the management company) is a commercial structure that is created for the purpose of managing and maintaining apartment buildings (hereinafter referred to as apartment buildings) in proper technical and sanitary condition. Most often, the management company not only provides its services for the maintenance of apartment buildings, but also acts as an intermediary between apartment owners and resource supply organizations.

Owners of MKD apartments independently choose the form of management: a management company or a homeowners' association (hereinafter referred to as the HOA). Let's look at the accounting procedures in each of them.

Accounting in housing and communal services companies does not have a separate legislative framework. Based on PBU standards, methods, recommendations and explanatory letters from the Ministry of Finance, housing and communal services companies independently develop methods of maintaining accounting and tax accounting and consolidate them in a local regulatory document - the company’s accounting policy.

For an algorithm for drawing up an accounting policy, see the material “How to draw up an organization’s accounting policy (2019)?” .

  1. Inventory accounting.

Accounting for inventories is carried out in accordance with the standards of PBU 5/01 and is carried out using account 10 “Materials”. Receipt of goods and materials is recorded by posting Dt 10 Kt 60 (71), write-off - Dt 20 (25, 26) Kt 10 and is documented by a demand invoice.

  1. Cost accounting.

Cost accounting is carried out on the basis of PBU 10/99 (approved by order of the Ministry of Finance dated May 6, 1999 No. 33n). Expenses aimed at repairs and maintenance of common property are recorded in Dt 20 accounts in correspondence with accounts of settlements with suppliers, accountable persons, etc., postings Dt 20 Kt 10 (60, 68, 69, 70, 71, 76, etc. .). Moreover, if the management company contains several divisions, each of which includes a larger or smaller number of houses, then cost accounting must be organized in the context of each division and each house. Example of account structure 20:

Costs related directly to the management of each structural unit are collected on account 25 “General production expenses” according to expense items: depreciation, wages, insurance premiums, rent, etc.

All administrative costs for servicing the management apparatus are debited to account 26 “General business expenses”.

At the end of the month, the balance of accounts 25 and 26 is closed in Dt 20, and 20 is distributed to the cost of sales Dt 90.2.

  1. Accounting for mutual settlements.

Since the work of the management company provides for several options for making mutual settlements both with residents of apartment buildings and with resource supply companies, the nuances of their accounting are different. Let's consider the main and most common of them, enshrined in clause 6.2 of Art. 155 of the Housing Code of the Russian Federation, when the Criminal Code is a party to an agreement on the provision of paid services. In this case, all receipts from the owners of apartment buildings are considered the company’s revenue, and payments made for resources, services of third-party organizations, etc. are considered expenses.

The postings in this case will be as follows:

Utilities received from the resource supply company

Input VAT allocated

VAT is accepted for deduction

Payments accrued to the management company to consumers

VAT charged

Costs written off

Payments received from owners

Payment for services of a resource supply company

If the management company receives targeted funds from the budget, for example, for major repairs or other subsidies, then these calculations are recorded on the 86th account “Targeted Financing”.

Postings:

  • Dt 50 (51) Kt 86 - target DS received from the budget.
  • Dt 20 Kt 10 (60) - materials written off (services received) to perform targeted work.
  • Dt 86 Kt 20 - actual costs incurred are reflected in the composition of target funds.

In any case, the situation with the overhaul of apartment buildings should be considered especially in connection with the nuances of taxation.

On the one hand, in accordance with the law “On Amendments to the Housing Code of the Russian Federation” dated December 25, 2012 No. 271-FZ, the obligation to carry out major repairs was assigned to the owners of premises in apartment buildings; in addition, the owners themselves must take care of the availability of funds for repairs by forming a fund from monthly contributions. That is, a commercial management company that collects mandatory contributions from residents for subsequent major repairs turns out to be the party receiving funds under a paid services agreement. It turns out that the management company should take into account incoming contributions for major repairs as part of its revenue.

On the other hand, by only forming a capital repair fund from contributions from the owners of apartment buildings, the management company essentially does not sell anything, does not perform work, and does not even have agency income from this operation. That is, the contributions received for major repairs do not meet the income criteria set out in Art. 39 Tax Code of the Russian Federation. Consequently, we can assume that the management company has no sales from special contributions to the capital repair fund, i.e., these amounts do not need to be included in the management company’s income. And it must be taken into account by analogy with budgetary targeted financing on account 86. Somewhat vague wording is also contained in subsection. 14 clause 1 art. 251 of the Tax Code stating that targeted contributions for major repairs made to “management organizations” are exempt from taxation. The vagueness of the wording is that the words “management organizations” appear in the list of all possible non-profit associations of apartment building owners.

Based on the content of Art. 170, 175 and 178 of the Housing Code of the Russian Federation (as amended by the law of December 25, 2012 No. 271-FZ), residents, to form a capital repair fund, must use a separate account either with a bank or with a regional operator (more about it below). That is, if the owners of an apartment building entrusted their management company with opening and maintaining a special account for accumulating contributions for major repairs, then only then the provisions of Art. 251 of the Tax Code, and these contributions should not be included in the tax base for profits in the Criminal Code. A similar position can be seen in the letter of the Ministry of Finance dated May 14, 2015 No. 03‑03‑10/27648 (brought to the attention of the tax authorities and taxpayers by the Federal Tax Service letter dated June 4, 2015 No. ГД-4-3/9639@). In this case, of course, these contributions for major repairs are subject to separate accounting in the accounting department of the management company in separate sub-accounts for 51 and 86, and the collected funds cannot be spent for other purposes. If such an expense did occur (for example, part of the contributions for major repairs was spent on the current needs of the management company), then such a part will already meet all the criteria for revenue for tax purposes.

The management company can also enter into an agency agreement for the collection of utility bills, including for major repairs, with the regional operator - the unified cash settlement center (hereinafter referred to as the UCSC). Most often, the ERCC distributes the collected amounts between resource supply organizations and management companies, sending the collected DS to the management account of the management company for major repairs and provision of services for the maintenance of apartment buildings. It is more expedient to organize accounting with the ERCC on account 76 by opening subaccount 5 “Settlements with the ERCC”.

The wiring block will be as follows:

  • Dt 51 Kt 76.5 - ERKTs transferred DS.
  • Dt 76.5 Kt 62 - payment for housing and communal services by the owners of apartment buildings.

Moreover, if resource supply organizations issue invoices to the management company to collect payments, and the ERCC pays them directly to the housing and communal services organization, then an offset must be made between these companies.

  • Dt 20 Kt 60 - services received from the housing and communal services company.
  • Dt 60 Kt 76.5 - offset was carried out regarding the payment made by the ERCC to the resource supplying organization.
  • Dt 76.5 Kt 62 - ERKTs transmitted information about payments for housing and communal services by the population.
  • Dt 62 Kt 90.1 - revenue is reflected.
  • Dt 90.2 Kt 20 - cost written off.

In tax accounting, funds received by the management company (except for funds for capital repairs) are subject to inclusion in the calculation of income tax. These funds can be classified as earmarked and not taken into account when taxing profits and VAT (or simplified tax system) only for homeowners’ associations (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation).

Features of accounting in HOAs

Homeowners' association is a non-profit organization whose members are the owners of apartments in apartment buildings. This structure is also being created for the purpose of effective management, sanitary and technical maintenance of apartment buildings.

Accounting for costs and materials is carried out similarly to accounting in the Criminal Code. And here are the DS coming in:

  • as membership fees of HOA participants;
  • targeted funding from the budget;
  • commercial activity carried out with the aim of attracting additional income.

Due to the fact that the activities of the HOA are carried out according to estimates and are not intended to make a profit, the taxable financial result will be equal to zero, provided there is no additional business activity. And payments by owners for HOA services are membership fees and relate to targeted financing, taken into account in account 86 “Targeted financing”. In this case, input VAT is included in costs.

Most often, the HOA also carries out the collection and distribution function between the resource supplying organization and resource consumers (see Diagram 1). But since the HOA does not charge fees for intermediary services, these funds are also targeted and are accounted for in account 86 “Targeted Financing” (letter of the Ministry of Finance dated October 29, 1993 No. 118), and utility payments are reflected in transit through account 76.

Obligatory payments for utilities were accrued to the owners of apartments in MKD according to the estimate

Materials purchased

Materials written off

The costs of purchasing services are reflected, including VAT

HOA management costs

Salaries of HOA management personnel

DS were received from the owners of apartment buildings for the services consumed

Utilities of resource supply organizations have been paid for

Owner contributions are aimed at paying off costs for consumed services.

In the above-mentioned letter of the Ministry of Finance dated October 29, 1993 No. 118, it is recommended to use account 96 to account for target funds. The differences between the accounts are associated with the approval of the new chart of accounts by order of the Ministry of Finance dated October 31, 2000 No. 94n - the 86th is the “successor” of the old 96th account.

In addition to the statutory activities, HOAs can engage in business.

Accounting for commercial activities is carried out similarly to accounting in the Criminal Code, but the profit from it is not distributed among the management or members of the HOA, but is used to achieve the goals of creating a partnership (Clause 4, Article 50 of the Civil Code of the Russian Federation). The wiring is as follows:

  • Dt 99 “Profits/losses” Kt 84 “Retained earnings (uncovered loss)”.
  • Dt 84 “Retained earnings” Kt 86 “Targeted financing”.

Income and expenses from the business activities of the HOA are included in the tax base when taxing profits (or simplified tax system).

Results

Accounting in the housing and communal services sector is not regulated by separate norms of accounting legislation. In this regard, companies independently develop accounting procedures based on the general rules and principles of PBU, instructions, methods and explanatory letters from the Ministry of Finance and the Federal Tax Service.

In the last article we looked at the activities and, in this article, we will pay attention to the following questions: what is the main activity of the Management Company (MC) and what are the features of accounting in the Management Company?

The management company buys housing and communal services from suppliers and sells them to the public. Let's look at how accounting is organized in the Management Company.

Accounting entries in the Criminal Code.

D-t 20 K-t 60 – invoices received from housing and communal services suppliers.

D-t 19 K-t 60 – incoming VAT from the accounts of housing and communal services suppliers.

Dt 26 Kt 60 – invoices received from the Unified Center for services to the population.

D-t 19 K-t 60 – incoming VAT from the Unified Center.

D-t 76 "ERC" K-t 90.1 - accrued housing and communal services according to the ERC certificate for the current month.

Analytical accounting separately for each payer (payment and accrual) is carried out in the Unified Center. Housing and communal services organizations (namely, management companies) receive from the Unified Center only summary data on accrual and payment; accordingly, the management company reflects in its accounting only the total debt of citizens for housing and communal services, which is collected by the Unified Center.

It turns out that the situation with the organization of accounting in the Management Company is a little unclear, however, for Russia there are plenty of them. Namely: the Criminal Code in accounting reflects the debt of the population only as the debt of the Unified Center for collecting payments. The SRC does not indicate the debt to the management company in its balance sheet, since the funds passing through it are transit. Often, SRCs indicate debt to housing and communal services (MC) only after receiving payments from the population. In this case the following wiring is done:

D-t 50, 51 K-t 76 "Debt to suppliers of housing and communal services"

Payments have been received from the public.

Then the URC transfers money to housing and communal services suppliers minus its remuneration and reflects this operation with the following posting:

Dt 76 "Debt to suppliers of housing and communal services" Dt 51.

Consequently, the activity of the Management Company is to establish contractual relations with citizens and with the ERC. An agency agreement can also be concluded with the ERC. Let's take the following situation as an example.

The ERC provides services for calculating payments for housing and communal services to citizens, and indicates the current account of the management company in receipts. At the end of the month, the ERC transfers all data on accruals to the management company. In this case, the Criminal Code itself keeps analytical records for each citizen separately: for the accrual and payment of housing and communal services.

Then the management company will make the following entries for each person separately.

D-t 76 K-t 90.1 – debt of citizens for housing and communal services has been accrued.
D-t 90.3 K-t 68 “VAT” - VAT is charged on services.
D-t 90.2 K-t 20, 26 – write-off of costs.
Dt sch. 90.9 Set count. 99 (or D-t account 99 K-t account 90.9) – the financial result from the activities of the management company is calculated.

Based on clause 13 of Art. 40 of the Tax Code of the Russian Federation, when selling goods, works, services at regulated state prices, state prices are accepted for taxation. If organizations sell taxes to citizens at preferential prices, then they are required to reflect revenue for services at state prices without applying benefits that are established for certain categories of citizens.

Those. preferential amounts are included in sales and VAT is charged on them. This records the following:

D-t 76 “Budget debt for benefits” K-t 90.1
D-t 90.3 K-t 68 - VAT is charged to the budget.

Analytical accounting for beneficiaries is carried out in the context of each category and the corresponding budget (federal, regional or local) in the debit of account 76 “Budget debt for benefits.”

There are cases when a management company leases or for maintenance municipal property (boiler houses, heating networks, water supply, sewerage networks, etc.) or some part of them. Thus, the management company has the right to provide utility services itself. Then the costs of the enterprise will also include the costs of renting municipal property.

According to the law, the provision of services is already a business activity (Clause 1, Article 2 of the Civil Code of the Russian Federation), which is aimed at making a profit from the use of property and is carried out at your own peril and risk. This is a commercial activity that is already subject to taxation in accordance with the general procedure. Therefore, accounting in the Management Company must be carried out according to the general accounting rules.

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Housing and communal services enterprises (HCS) directly or indirectly relate to all legal entities and citizens. This relationship is manifested not only in the consumption of housing and communal services, but also in the emergence of a system of rights and obligations of consumers and providers of housing and communal services. Consumers either enter into direct contracts with energy supply and other organizations in the housing and communal services sector, or interact with them indirectly through the landlord, homeowners association, etc.

How accounting is kept in housing and communal services organizations

Housing and communal services organizations, which are commercial organizations, maintain accounting records in a general manner in accordance with, guided by general accounting, as well as industry recommendations.

Thus, when maintaining accounting records in housing and communal services, entries, for example, for accrual of revenue from the sale of housing and communal services services are reflected in the general order by accounting entries (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 62 “Settlements with buyers and customers” - Credit of account 90 “Sales”.

And the formation of costs associated with the provision of such services are collected in the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 26 “General expenses”, etc.

Penalties for housing and communal services: how to take into account

For late payment of housing and communal services, contracts with consumers may provide for penalties. Even if the consumer does not interact directly with housing and communal services companies, but receives overbilled invoices, for example, from the landlord, the resulting liability for violation of the terms of contracts for the provision of housing and communal services services is subject to compensation.

This liability in the form of a penalty is generally reflected as a sanction for violation of the terms of a business contract as part of other expenses (clause 11 of PBU 10/99). Accordingly, the posting for penalties for housing and communal services will be as follows:

Debit of account 91 “Other income and expenses”, subaccount “Other expenses” - Credit of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements on claims”.

The accounting of the management company and the HOA is maintained according to various rules, and it is necessary to understand them. In the article we will look at the features of accounting for management companies and partnerships, and also study issues related to payment of utility services. Information about existing payment schemes and methods that HOAs and residents of the buildings they manage can choose will be useful.

Accounting for companies operating in the housing and communal services sector has its own nuances. They form a special cost structure and use numerous options for mutual settlements. MKD can be managed by commercial and non-profit organizations, within which accounting is conducted in different ways.

Accounting in management companies

It is built taking into account the fact that the management company operates as a commercial organization that manages apartment buildings and receives payment for it. Her responsibility is to maintain the proper condition of the house. In most cases, the management company not only maintains an apartment building, but also engages in mediation work. She collects payments from residents and transfers them to resource officers.

When keeping records in management companies in housing and communal services (as well as in HOAs or housing cooperatives), current accounts are used, into which payments of two types are regularly received:

  • for the maintenance and current repairs of common property, as well as for its management;
  • to pay for services that homeowners receive from various organizations (TV, radio, etc.).

In the case of a management company, the first point includes funds that are received as payment for work performed, as well as revenue from services provided. The second point is transit payments. They do not generate income for management companies.

In most situations, resource supply organizations remain the providers of public services. In rare cases, management companies themselves work in this capacity. To do this, they need to own some important piece of public infrastructure, for example, a water well or a boiler room. This is the only way a management company can become a real supplier of housing and communal services.

For accounting in a management company operating under the simplified tax system or under the normal tax regime, there is no separate legislative framework defining the rules of work. The general standards of PBU, recommendations and explanatory letters from the Ministry of Finance and the tax office are used here. Based on all this, the management company builds its own accounting methods. They are recorded in the company's accounting policies.

Accounting in HOAs

The HOA is a non-profit organization. Unlike a management company, the funds it receives for the management of common property, its maintenance and routine repairs do not form revenue. They are targeted income for the partnership.

The costs of operating an HOA are taken into account in the same way as in management organizations. Cash receipts in partnerships are possible from three sources:

  • membership fees of participants;
  • budgetary targeted financing;
  • commercial activity conducted to generate additional income.

A special feature of the work of the HOA is that it is carried out according to an estimate. Making a profit for a non-profit organization is not the purpose of its activity. In a standard situation, the taxable financial result here is zero. Exceptions are cases when the partnership is additionally engaged in entrepreneurial activities.

The accountant notes the money received by the HOA from residents in the financial statements in account 86 - we have already said above that these accruals in the accounting of the housing cooperative are recorded as “Targeted financing”. Input VAT is included in costs.

Citizens' payments are called targeted, among other things, because the partnership does not take commissions from them. General recommendations for reflecting these transactions are given in Letter No. 118 of the Ministry of Finance dated October 23, 1993.

In addition to paying for utilities, cash income to the HOA is possible from its commercial activities. The resulting profit cannot be distributed among the directors of the partnership or its participants. It is directed towards the implementation of the main goals for which the HOA was created, which is reflected in paragraph 4 of Article 50 of the Civil Code of the Russian Federation.

Income and expenses from commercial activities, as in the case of the accounting department of a management organization, in accordance with the general manual for standard accounts and transactions are sent to the tax base, including during simplification (there are no benefits here for housing associations).

Payment of utilities in the HOA

Property owners can pay for utility bills in three main ways.

  1. Under an agreement that the partnership enters into with a resource supplying organization. Payments in this case are calculated by the HOA’s own accounting department. When implementing this method, the partnership uses its current accounts to accept utility payments, after which mutual settlements are carried out with resource specialists. This payment option is the most popular today.
  2. According to the agreement that the partnership entered into with the resource supply organization and the information settlement center (IRC). In this case, it is the IRC that is responsible for the monthly accrual of the necessary amounts for payment, as well as the distribution of receipts to the owners of the premises. There are two possible situations here:
    • Residents' payments are sent to the bank account of the banking organization, which is specified in the agreement with the settlement center. The bank then sends the received funds to the partnership’s current account so that it can repay the debt to the resource specialists;
    • Apartment owners pay for the consumed resources directly to the RSO, which is allowed in accordance with Part 7.1 of Article 155 of the Housing Code of the Russian Federation.
  3. Under direct contracts that premises owners enter into with service providers. In such a situation, the owners make payments for utilities to municipal unitary enterprises and other suppliers themselves, and this payment for utilities is not reflected in any way in the accounting records of the HOA. For a partnership, this method is the most convenient, because it does not need to process regularly received funds. However, it has not yet received wide distribution. This is partly explained by the fact that the HOA (like the management company) does not have the right to refuse to enter into an agreement with the resource supplying organization. This norm is prescribed in Part 12 of Article 161 of the RF Housing Code.

Conclusion of a service agreement

In a multi-storey building managed by an association of apartment owners, most general issues are resolved at a general building meeting. This also applies to the conclusion of contracts for the provision of necessary utilities and services. Owners, by voting, determine which supplier will supply them with water, heat, energy supply, waste removal, and so on.

The agreement with RSO specifies the following main points:

  • name of the HOA and full name of its chairman;
  • grounds for concluding agreements - charter, memorandum of association, etc.;
  • rights and obligations of RSO - supply of utility resources, maintenance and repair of communications, and so on;
  • rights and obligations of the partnership - regular payment of consumed resources (every month) in accordance with meter readings or agreed standards.

Each apartment owner enters into an agreement with the HOA, on the basis of which he will be provided with the necessary utilities.

Choosing payment for housing and communal services

In accordance with the Housing Code of the Russian Federation, every person living in an apartment who receives utilities must pay for them. People permanently living in an apartment building must pay for:

  • the utility resources they consume;
  • maintenance and repair of housing, as well as common property.

In addition to current repairs, owners also pay for capital repairs.

The management of any HOA, including one just starting out, needs to understand that this non-profit organization is responsible for all aspects of housekeeping, including the fulfillment by residents of their obligations to pay for utilities. At the same time, some principal owners may refuse to join the partnership. However, this will not free them from the need to pay for utilities and the maintenance of common property.

Residents can pay fees in a variety of ways at their discretion. This can be done cashless directly from home, if there is an appropriate system for receiving funds, the HOA sends its information there and the owner is registered in it. You can make cash payments to service providers through various receiving points (terminals, bank branches, post office, and so on). In some cases, cash can be deposited directly into the partnership's cash desk. In such a situation, it operates without a cash register, because money received from residents is not considered revenue.

A. S. Belsky, Auditor of ZAO Irkutskaudit

Accounting in organizations providing housing maintenance services (hereinafter referred to as housing and communal services enterprises) has a number of features, including controversial issues in taxation. The article most fully collects and discusses all the nuances of accounting and taxation (in terms of income tax and VAT) that may arise in the course of economic activity of housing and communal services enterprises.

In the accounting of housing and communal services enterprises, the following incoming cash flows can be distinguished:

  • revenue;
  • targeted financing, including:
  • receipt of funds to the accounts of the housing and communal services enterprise intended for transfer to public utility organizations;
  • funds (including in the form of materials and fixed assets) allocated by government authorities to carry out targeted programs in the housing and communal services sector;
  • funds allocated from budgets of various levels in the form of subsidies and subventions to finance certain expenses (shares of expenses), etc.;
  • funds allocated by the owner(s) of housing and communal services enterprises;
  • the difference between economically justified prices and the tariff approved for the population (until 2005).

1. Today, the majority of enterprises servicing the housing stock are municipal unitary enterprises (commercial organizations), which have residential buildings on their balance sheets, so their activities will be discussed in this article. Residents' funds are accumulated in the accounts of housing and communal services enterprises, some of which are revenue for housing and communal services enterprises, and some are not. In accordance with Art. 4 of the Law of the Russian Federation “On the Fundamentals of Federal Housing Policy” dated December 24, 1992 No. 4218-1, citizens and legal entities are required to make timely payments for housing and utilities. According to Art. 15 of the Law of the Russian Federation “On the Fundamentals of Federal Housing Policy”, payment for housing includes:

  • housing maintenance fees;
  • payment for home repairs;
  • payment for renting residential premises for the tenant of residential premises.

Payment for housing maintenance includes services for the maintenance of the common property of a residential building (including the basement, attic, entrance, roof) and maintenance of general communications, technical devices and technical premises of a residential building. The payment for housing repairs includes a payment for current repairs of the common property of a residential building in accordance with the list of works related to such repairs established by the Government of the Russian Federation. In accordance with clause 3 of the Decree of the Government of the Russian Federation “On the procedure and conditions for citizens to pay for housing and utilities” No. 392 of July 30, 2004, public authorities of federal cities of Moscow and St. Petersburg and local governments based on the lists specified in In this paragraph, taking into account the condition and design features of residential buildings, geographical, climatic, socio-economic, urban planning and other features of the settlement, the settlement has the right to approve regional and local lists of housing maintenance services and housing repair work. Payment for the maintenance and repair of housing in accordance with the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n, for housing and communal services enterprises is revenue from the sale of products, works, services.

The situation is more complicated with the payment for renting residential premises. In accordance with clause 3 of the Law of the Russian Federation “On the Fundamentals of Federal Housing Policy” dated December 24, 1992 No. 4218-1, the fee collected by the owner under a social rental agreement for residential premises from the tenant is the income of the housing owner from the provision of residential premises for rent. Rental fees are not income for a housing and communal services enterprise, since they do not increase its economic benefits in cash or in kind (Article 41 of the Tax Code of the Russian Federation). As confirmation, one can cite the Resolution of the Federal Arbitration Court of the East Siberian District dated August 14, 2002 No. A33-4083/02-S3-F02-2316/02-S1. The court indicated that rent for residential premises is not revenue from the housing and communal services organization, even if the amounts received are not transferred to the owner of the property. The only exception, when payment for rental housing becomes income of a housing and communal services enterprise, is the expiration of the statute of limitations, during which the housing and communal services enterprise did not transfer the rent to the owner. The owner of the residential premises must authorize the housing and communal services company to collect rent.

Accounting for housing payments at housing and communal services enterprises is carried out in accordance with the Letter of the Ministry of Finance of the Russian Federation “On the reflection in accounting of certain transactions in housing and communal services” No. 118 dated October 29, 1993. In addition, accounting for housing payments is explained in Letter of the Ministry of Finance of the Russian Federation No. 04- 05-11/4 dated February 10, 2003

In accordance with the recommendations of the Ministry of Finance of the Russian Federation, fees for the maintenance and repair of housing stock, when accrued, are taken into account as a credit to account 90 “Sales” in correspondence with the debit of the corresponding settlement accounts. Payments by the population for rental housing are accounted for separately from income and expenses for operational activities on account 86 “Targeted financing”.

Regarding the taxation of payment for housing with value added tax, it should be noted that payment for the rental of residential premises is not subject to VAT in accordance with paragraphs. 10 p. 1 art. 149 of the Tax Code of the Russian Federation, as indicated by numerous letters from the Ministry of Finance and the Ministry of Taxation of the Russian Federation, as well as arbitration practice. There is conflicting arbitration practice for other components of housing fees. Letters from the Ministry of Finance and the Ministry of Taxes of the Russian Federation in this case indicate that they are obliged to pay VAT. Disputes between taxpayers and tax authorities arise due to the interpretation of paragraphs. 10 p. 1 art. 149 of the Tax Code of the Russian Federation as amended both before and after 01/01/2004. On this matter, the parties give arguments in both one and the other direction. The Ministry of Finance and the Federal Tax Service of the Russian Federation indicate that, in accordance with paragraphs. 10 p. 1 art. 149 of the Tax Code of the Russian Federation, the sale of “services for the provision of residential premises for use in the housing stock of all forms of ownership” is not subject to taxation. Article 671 of the Civil Code states that the provision of residential premises for possession and use is carried out on the basis of a rental agreement for residential premises. This means that only the rental of residential premises is exempt from taxation. Taxpayers base their opinion on the fact that the concept of “services for the provision of residential premises for use in the housing stock of all forms of ownership” is absent in the Tax Code of the Russian Federation; accordingly, clause 1 of Art. 11 of the Tax Code of the Russian Federation, according to which the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. According to Art. 50 of the Housing Code of the RSFSR, the use of residential premises in buildings of the state and public housing stock is carried out in accordance with the rental agreement for residential premises and the rules for the use of residential premises.

According to the rental agreement for residential premises on the basis of Art. 671 of the Civil Code of the Russian Federation, one party - the owner of the residential premises or a person authorized by him (the lessor) - undertakes to provide the other party (the tenant) with residential premises for a fee for possession and use for living in it. In accordance with Article 15 of the Law of the Russian Federation dated December 24, 1992 No. 4218-1 “On the Fundamentals of Federal Housing Policy,” payment for housing includes payment for housing maintenance and payment for housing repairs, and for the tenant of residential premises also payment for renting residential premises . Taking into account the above, exemption from VAT, in accordance with paragraph 10, paragraph 2, Article 149 of the Tax Code of the Russian Federation, is provided for services included in payment for housing.

The most interesting court decisions can be cited:

in favor of the taxpayer:

Resolution of the Federal Arbitration Court of the Volga-Vyatka District of April 19, 2004 No. A29-6156/2003A;

Resolution of the Federal Arbitration Court of the North-Western District of June 16, 2003 No. A21-4818/02-C1;

Resolution of the Federal Arbitration Court of the Central District of February 10, 2003 No. A68-AP-193/10-213/13-02.

in favor of the tax office:

Resolution of the Federal Arbitration Court of the Ural District of November 2, 2004 No. F09-4536/04AK;

Resolution of the Federal Arbitration Court of the East Siberian District dated July 16, 2004 No. A19-2700/04-50-F02-2667/04-S1;

Resolution of the Federal Arbitration Court of the North-Western District of July 8, 2004 No. A56-35308/03.

2. Funds intended for transfer to public utility enterprises, collected by the housing and communal services enterprise, are recorded in accounting accounts in the same way as payments for rental housing (letter of the Ministry of Finance of the Russian Federation No. 04-05-11/4 dated February 10, 2003). These funds are not the income of the housing and communal services enterprise, since they do not increase the economic benefits of the enterprise in cash or in kind (Resolution of the Federal Arbitration Court of the North-Western District of August 6, 2004 No. A05-10661/03-10).

A rather difficult point when accounting for utility bills is the positive difference in tariffs, that is, for example, a heat producer supplies heat at tariffs approved by the Regional Energy Commission, and a housing and communal services company charges the population at tariffs approved by the local administration. In this case, the difference in tariffs should be considered as revenue from intermediary activities and VAT and VAT should be calculated on it. The argument in favor of this conclusion is the increase in economic benefits for the housing and communal services enterprise.

3. With the participation of a housing and communal services enterprise in various types of target programs, the receipt of assets is documented with the following transactions:

Dt Kt – a decision has been made on targeted financing;

Dt , , , Kt – receipt of asset;

Dt Kt – the asset in the form of a fixed asset is placed on the balance sheet;

Dt Kt – reflects the income of future periods;

Dt Kt – depreciation has been accrued on an asset received in the form of a fixed asset;

Dt Kt - income is recognized in accounting as depreciation is calculated on an asset received in the form of a fixed asset, or as an asset is received (written off) for other types of assets.

In tax accounting, assets received as part of targeted financing, if they are received from the budget, are not taken into account when calculating the tax base for income tax on the basis of clause 2 of Art. 251 of the Tax Code of the Russian Federation. Receipt of assets within the framework of targeted financing is not subject to VAT, since there is no object of taxation.

If funds were received as targeted financing, then the question arises: does the income tax base of the inventories purchased using targeted financing reduce the tax base? Is VAT on the purchased inventories subject to deduction?

The tax authorities’ point of view on the VAT issue is reflected in clause 32.1. Methodological recommendations for the application of Chapter 21 “Value Added Tax”, approved by Order of the Ministry of Taxes of the Russian Federation dated December 20, 2000. No. BG-3-03/447. According to it, VAT on acquired assets is covered by sources of targeted financing and is not accepted for deduction. However, it should be noted that Chapter 21 of the Tax Code of the Russian Federation does not provide for the dependence of the right to deduct VAT on the source of funds. In support of this point of view, one can cite the Resolution of the Federal Arbitration Court of the Moscow District dated December 26, 2003 No. KA-A41/10296-03.

Regarding income tax, the following can be noted:

property acquired and created using targeted financing is not subject to depreciation on the basis of clause 2 of Art. 256 of the Tax Code of the Russian Federation;

bonuses paid to employees at the expense of special-purpose funds or targeted revenues do not reduce the tax base for income tax (clause 22 of article 270 of the Tax Code of the Russian Federation).

There are no other restrictions on the inclusion of property purchased through targeted financing in the base that reduces income tax in the Tax Code of the Russian Federation. However, to recognize expenses, one should take into account the general principles provided for in Art. 252 of the Tax Code of the Russian Federation and the opinion of the Ministry of Finance of the Russian Federation, reflected in letter dated December 5, 2002 No. 04-02-06/3/86, according to which in Ch. 25 “Organizational Income Tax” of the Tax Code of the Russian Federation lays down the principle of mirror reflection of the taxpayer’s income and expenses. Consequently, expenses incurred at the expense of targeted financing do not reduce the tax base for income tax (according to the opinion of the Ministry of Finance of the Russian Federation).

4. Accounting and taxation of funds allocated from budgets of various levels in the form of subsidies and subventions to finance certain expenses is similar to accounting and taxation of target programs. Regarding VAT, it can be noted that the receipt of subsidies and subventions does not form in accordance with Chapter 21 of the Tax Code of the Russian Federation (see, for example, Resolution of the Federal Arbitration Court of the North-Western District of August 23, 2004 No. A52/613/04/2). In terms of income tax, there are no restrictions on the inclusion of property purchased through subsidies and subventions into the base that reduces income tax, subject to other equal conditions provided for by Chapter 25 of the Tax Code of the Russian Federation. According to the Ministry of Finance of the Russian Federation, reflected in letter No. 04-02-06/3/86 dated December 5, 2002, property acquired through subsidies and subventions does not reduce the tax base for income tax.

5. Accounting for funds allocated by the owner of a housing and communal services enterprise in excess of the authorized capital, in accordance with letter > of the Ministry of Finance of the Russian Federation dated August 5, 2003 No. 16-00-14/247, is carried out in the following order:

Dt Kt – the amount of the difference has been received;

Dt Kt - the difference is recognized as non-operating income (if all costs have been incurred at the moment and the company has incurred a loss (otherwise through account 98)).

In accordance with paragraph 13 of Art. 40 of the Tax Code of the Russian Federation, when selling goods (work, services) at state regulated prices (tariffs) established in accordance with the legislation of the Russian Federation, the specified prices (tariffs) are accepted for tax purposes. Accordingly, the difference coming from the budget is not income from the sale of products, works, services (Letter of the Ministry of Finance of the Russian Federation dated December 5, 2002 No. 04-02-06/3/86).

The difference received by the housing and communal services enterprise is not subject to VAT taxation by virtue of clause 2 of Art. 154 of the Tax Code of the Russian Federation, which is confirmed by numerous arbitration practice, for example, Resolution of the Federal Arbitration Court of the North-Western District dated August 23, 2004 No. A52/613/04/2 and Resolution of the Federal Arbitration Court of the Moscow District dated May 21, 2003 No. KA- A41/2841-03.

Regarding justified and documented costs incurred from the difference, the opinion of the Ministry of Finance is set out in letter dated December 5, 2002 No. 04-02-06/3/86. According to it, these costs do not reduce the tax base for income tax. Let us note once again that the opinion of the Ministry of Finance of the Russian Federation is not based on the law.

Auditor of ZAO Irkutskaudit
Artyom Stanislavovich Belsky