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What reporting is surrendered to the Ministry of Justice with non-profit organizations. Simplified procedure for summing up non-profit organizations

26 Oct 2016.

Often, it is non-defects and mistakes in the statements of the organization become the formal reason that allows state authorities to accuse the organization in violations of legislation and prevent its work. Often even businessmen complain about endless checks and the need to provide many of the reporting to various structures. However, non-profit organizations, including human rights, are forced to provide even more reporting. They have to report not only in the customer's usual business, the Pension Fund, the Social Insurance Fund, but also to the Ministry of Justice. At the same time, if the organization included a "foreign agent" list, the amount of reporting increases at times. Lawyer Marina Agaltzova Massed the Instruction on the reporting of non-commercial organizations. So, NGOs must provide the following reports:

  1. Tax reporting (list for organizations on the basis)
    • declaration on VAT;
    • profit tax declaration;
    • information on the average number;
    • property tax declaration;
    • transport tax declaration;
    • land tax declaration;
    • 2-NDFL;
    • 6-NDFL.
  2. Financial statements
  3. Pension fund reporting
  4. Reporting to the Social Insurance Fund
  5. Reporting to the Ministry of Justice.

Tax reporting NGO

VAT declaration

Organizations must submit a declaration on VAT on the results of each quarter. Terms and procedures for submitting a declaration, as well as paying tax indicated in Art. 174 NK RF. Declarations are submitted on the following dates:

  • for the IV quarter - until January 25 of the next year;
  • for the first quarter - until April 25 of the same year;
  • for the second quarter - until July 25 of the same year;
  • for the III quarter - until October 25 of the same year.

In most cases, the VAT declaration is rented in telecommunication channels of communication (electronically). The ability to report on paper is provided with only some categories of taxpayers (paragraph 5 of Art. 174 of the Tax Code of the Russian Federation). In particular, Art. 145 of the Tax Code of the Russian Federation provides for such an opportunity for taxpayers if the amount of revenue from the sale of goods (works, services) of these organizations or individual entrepreneurs did not exceed two million rubles for the three preceding consistent calendar months. To use this right, notification must be provided to the Tax Inspectorate.

The tax payment is made in equal shares within the three months following the reporting period. Payments need to send up to 25 numbers each of the months. For example, the tax for the first quarter of 2016 requires to list until 04/25/2016, 25.05.2016, 06/25/2016.

Separate categories of individuals are also required to represent the accounting and invoice registration log in the FTS. The magazine is submitted in electronic form no later than the 20th day of the month following the expired tax period (clause 5.2 of Art. 174 of the Tax Code of the Russian Federation).

Profit tax declaration

The organization's income tax must be submitted to the Declaration following the first quarter, half of the year, 9 months and year (Art. 285 of the Tax Code of the Russian Federation). Terms and procedures for the submission of the Declaration, as well as paying advance payments and tax indicated in Art. 287 and Art. 289 Tax Code. In the declaration on income tax revenue and expenses are shown by a growing result from the beginning of the year.

You need to pass the declaration:

  • per year - until March 28 of the following year;
  • for the first quarter - until April 28 of the current year;
  • for the first half of 2016 - until July 28;
  • for 9 months of 2016 - until October 28.

Taxpayers who carry out monthly advance payments must submit a profit tax declaration monthly monthly (clause 3 of Art. 289, Art. 287 of the Tax Code of the Russian Federation).

The organization's income tax declaration is entitled to submit in paper, if the average number of employees (the number for newly created companies) does not exceed 100 people (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation). In other cases, report should be reported in electronic form.

Non-commercial organizations that do not have the obligations on the payment of tax represent the tax declaration on the simplified form after the tax period (paragraph 2 of Art. 289 of the Tax Code of the Russian Federation).

Reporting on NDFL

Since 2016, a new report of 6-NDFL on the income of individuals is reached (paragraph 2 of Art. 230 Tax Code of the Russian Federation):

  • for the first half of the year - until July 30 of the current year;

Annual settlement of 6-NDFL form for rent until April 1 of the year following the reporting date.

Also once a year, a certificate of 2-NDFLs before April 1 next year. In the number of individuals on which information is sent to 25 people, the organization has the right to present reporting on paper. If the number is above 25 people, reported in electronic format.

Property Tax Declaration

Payers of this tax recognize organizations that have property on the balance sheet. The procedure and timing of the payment of property and advance payment tax are established by the constituent entities of the Russian Federation (Art. 383 of the Tax Code of the Russian Federation).

According to the results of the first quarter, half of the year and nine months should be applied to tax payments on property tax, and at the end of the year it is a declaration. At the same time, the subjects of the Russian Federation may cancel the submission of tax payments, but the annual declaration is obliged to pass all organizations that have fixed assets on the balance sheet (Article 379 of the Tax Code of the Russian Federation).

The declaration for the year must be submitted until March 30 of the following year (Art. 386 of the Tax Code of the Russian Federation).

Tax payments for property tax are presented:

  • for the first quarter - until April 30 of the current year;
  • for the first half of the year - until July 30 of the current year;
  • for 9 months of 2016 - until October 30 of the current year.

Transport tax Declaration

Represent a declaration and pay the tax of organizations that have registered vehicles (Art. 357 of the Tax Code of the Russian Federation).

The procedure and terms of payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. At the same time, the date of payment of tax by the results of the year cannot be established earlier than February 1 (paragraph 1 of Art. 363 of the Tax Code of the Russian Federation).

The tax declaration is submitted once a year no later than February 1 (Art. 363.1 of the Tax Code of the Russian Federation).

If the number of employees over 100 people, the declaration must be represented in electronic form (clause 3 of Article 80 of the Tax Code).

Land Tax Declaration

They represent a declaration and pay the tax of organizations that have land plots recognized by the object of taxation (Art. 388 of the Tax Code of the Russian Federation).

The procedure and deadlines for payment of land tax and advance payments are established by the regulatory acts of representative bodies of municipalities. At the same time, the date of payment of tax by the results of the year cannot be established earlier than February 1 (Art. 397 of the Tax Code of the Russian Federation).

The tax declaration is submitted once a year no later than February 1 following the reporting year (Article 398 of the Tax Code of the Russian Federation).

The declaration is presented on paper if the number is less than 100 people. In other cases, it is necessary to report in electronic format (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).

Information on the average number of employees

Information on the average number of employees must be submitted to the FNS until January 20 of the next (for the reporting) year. This form is rented once a year (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Financial statements

Organizations must submit annual accounting statements in FTS and Rosstat.

Annual accounting (financial) reporting of a non-profit organization consists of accountingbalance, report about targeted use of funds and applications to them(paragraph 2 of Art. 14 of the Federal Law of December 6, 2011 No. 402-ФЗ).

If NGOs entrepreneurial activities (it is necessary that this is provided for by its charter), it is also necessary to provide a report on the targeted use of funds.

Deadline for delivery - March 31 of next year (paragraph. 5, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation, paragraph 2 of Art. 18 of the Federal Law of December 6, 2011 No. 402-ФЗ).

You can represent accounting reporting on paper or electronic.

3. Reporting to the Pension Fund

Form RSV-1

All organizations that have workers must report to the FIU following the first quarter, half of the year, nine months and calendar year in the form of RSV-1. If the average number of employees exceeds 25 people, they need to report in electronic form. The same rule is valid for newly created or reorganized companies (paragraph 10 of Art. 15 of the Federal Law of July 24, 2009 No. 212-FZ).

For NPOs, it is necessary to submit reports on the following dates:

  • per year - until February 15 (on paper), February 20 (electron) of next year;
  • for the first quarter - until May 15 (on paper), May 20 (electronic) of the current year;
  • in half of the year - until August 15 (on paper), August 20 (electron) of the current year;
  • for 9 months - until November 15 (on paper), November 20 (electron) of this year.

The order of filling formhttp://www.pfrf.ru/strahovatelyam/for_employers/pred_ot/~2163.

Form SZV-M

Since 2016, in addition to RSV-1, employers should also monthly (no later than the 10th day of the next month) to take reporting in the FIU for employees for the new form of the SZV-M (Federal Law of December 29, 2015 No. 385-FZ).

3. Reporting to the Social Insurance Fund

Form 4-FSS

All organizations that have employees should report to the FSS on the results of the first quarter, half of the year, nine months and calendar year. If the average number of employees exceeds 25 people, the 4-FSS form report must be represented in electronic form. The same rule is valid for newly created or reorganized companies (paragraph 10 of Art. 15 of the Federal Law of July 24, 2009 No. 212-FZ).

The reporting deadlines are as follows:

  • over the previous year - until January 20 (on paper), January 25 (electron) of next year;
  • for the first quarter - until April 20 (on paper), April 25 (electronic) of the current year;
  • in half of the year - until July 20 (on paper), July 25 (electronic) of the current year;
  • for 9 months - until October 20 (on paper), October 25 (electronic) of the current year.

Confirmation of the main activity

The insured must confirm his type of activity annually (the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55).

  • application for confirmation of the main type of economic activity;
  • certificate confirmation of the main type of economic activity;
  • a copy of the explanatory note to the accounting balance for the previous year (except for policyholders - small business entities).

4. Reporting to the Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for:

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

Public associations (public organization, social movement).

ON0003 report report

Report on the amount of funds received by the Public Association from international and foreign organizations, foreign citizens and individuals without citizenship of cash and other property, about the purpose of their spending or use and their actual spending or use is located on the portal of the Ministry of Justice of Russia at the Internet address(www.minjust.ru).

In addition, the report may be presented personally (by proxy) or sent by mail to the territorial body of the Ministry of Justice of Russia at the place of registration of the organization as a post office with the description of the investment. Term - until April 15 (next for the reporting) year.

Letter to continue

Such a letter can be presented in person (by proxy) or sent by mail to the territorial body of the Ministry of Justice of Russia at the place of registration of the organization, the period is not defined, but such a letter must be submitted annually.

All other NGOs (with the exception of public associations)

For such NGOs there are two options. The first option is intended for NPOs, which have at least one of the criteria:

  • founders (participants, members) are foreign citizens and (or) organizations or a person without citizenship,
  • for the previous year there were revenues of property and cash from foreign sources,
  • for the previous year, the receipt of property and funds NPOs (from any sources) amounted to over three million rubles.

Such organizations provide a report on the form of the ON0001 (report on the activities of the non-profit organization and the personal composition of its governing bodies) and in the form of ON0002 (a report on spending a non-commercial organization of funds and the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons). The report is posted on the website of the Ministry of Justice of Russia at:(http://unro.minjust.ru/) . Term - until April 15, the next (for the reporting) year.

If the NGO does not have a single criterion specified above, then it places on the Ministry of Justice (http://unro.minjust.ru) Application / report on the continuation of activities is located until April 15 of the next (for the reporting) year.

For funds, the requirement is provided to publish annually (the exact date is not defined) reports on the use of their property. The law does not provide, in which form should be made publication of the report, so it is possible to print as a brochure or publish in the media and on its website.

Charitable organization additionally submits a report on its activities to the Ministry of Justice of Russia, containing information about:

  • financial and economic activities confirming the compliance of the requirements of the law on the use of property and spending funds of a charitable organization;
  • personal composition of the highest management body of a charitable organization;
  • the composition and content of charitable programs of the charitable organization (list and description of these programs);
  • content and results of a charitable organization; Violations of the requirements of the above law identified as a result of inspections conducted by the tax authorities and the measures taken to eliminate them.

An annual report is personally (through the representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting date.

Non-profit organization performing the functions of a foreign agent

Such an organization provides the following reports:

  • the report on its activities, on the personal composition of the governing bodies once every six months no later than the 15th day of the month following the end of the first half of the year (January 15, July 15);
  • report on the use of cash and use of other property, including those obtained from foreign sources, and the actual spending and the use of funds and other property received from foreign sources, quarterly no later than the 15th day of the month following the end of the Quarter (January 15 , April 15, July 15, October 15);
  • the audit report on the audit of the annual accounting (financial) reporting annually no later than April 15 of the year following the reporting date.

Plus, some NPOs pass Income statement . It must be done when:

  • NGOs received substantial income from business activities;
  • it is impossible to estimate the financial position of the NGO without an indicator of the income received.

In all other cases, NPO reflects data from entrepreneurial activities in the report on targeted use on the line "Profit from income-generating activities." But if this is not enough to reflect the financial situation of the NGO, pass a report on financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NAO fill the balance in a special way (see common ). Some sections need to be renamed. For example, Section III must be called not "Capital and reserves", but "targeted financing". After all, the non-profit organization has no goal to make a profit. Instead of capital and NGO reserves reflect the balance of target revenues. Balance lines that need to be replaced in Section III are named in the table below.

Balance line code, whose name NPO needs to be replaced

Line name for commercial organizations

NKO name

Section III of the Accounting Balance "Capital and Reserves"

Section III of the Accounting Balance "Trust Financing"

1310

Authorized capital

Unit trust

1320

Own shares repurchased from shareholders

Target capital

1350

Extreme Capital (without revaluation)

Targets

1360

Reserve capital

Real and especially valuable movable property

1370

Retained earnings (uncovered loss)

Reserve and other target funds

Such a procedure is registered in a note 6 to the accounting balance and in a note to Annex 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash Movement Report

A report on the cash flow of NGOs is not included in the accounting statements. It is directly spelled out in paragraph 85 of the Regulations approved by the Order of the Ministry of Finance of Russia of July 29, 1998 No. 34N.

Other reports

For funds there are features. They must annually publish reports on the use of their property (paragraph 2 of Art. 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NPOs are required to submit information about the average number of employees to the Tax Inspectorate. It is necessary to do it, even if there are no employees. In addition, all NPOs are required to pass certificates for form 2-NDFL for each employee and calculation form 6-ndfl.

More on this topic See:

  • What rights and obligations have taxpayers ;

And otherwise the tax reporting in NGOs depends on the tax regime.

Tax reporting:

NGOs in general mode take tax reporting, mandatory .

Profit Tax

All NGOs are required to hand over the profit tax declaration. This duty does not depend on whether there are taxable income or not. Such a conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NPOs, which have no profits, there are features. They give the declaration only once a year in a simplified composition:

  • Title leaf (sheet 01);
  • Calculation of the income tax (sheet 02);
  • Report on the targeted use of property (including cash), works, services obtained in charitable activities, target revenues, targeted financing (sheet 07);
  • appendix No. 1 to the Tax Declaration.

This follows from article 285 and paragraph 2 of Article 289 of the Tax Code of the Russian Federation, paragraph 1.2 of the procedure, approved by the Order of the Federal Tax Service of Russia of November 26, 2014 No. MMB-7-3 / 600.

If non-commercial focus makes a profit, the declaration must be taken quarterly. At the same time, the advance payments do not pay NGOs if the revenues from sales for the previous four quarters did not exceed 10 million rubles. For each quarter (paragraph 3 of Art. 286 of the Tax Code of the Russian Federation).

VAT

NGOs in general mode are obliged to hand over VAT declaration quarterly in a general manner. If there is no VAT object object, pass only the title page and section 1 (clause 3 of the order approved by the Order of the Federal Tax Service of Russia of October 29, 2014 No. MMB-7-3 / 558).

Serve a single (simplified) tax declaration, which is approved by the Order of the Ministry of Finance of Russia of July 10, 2007 No. 62n, NAOs can only if it is simultaneously not:

  • taxation object on VAT;
  • operations on settlement accounts.

Property tax

NGOs in general mode hand over property tax declaration quarterly, in common order. Exception - organizations that have no fixed assets. orders Fill the Tax Declaration on Property Tax Located in the article.

Since the NGO depreciation is not charged, on line 020-140 sections 2 declarations, specify the difference between the account on the account 01 "fixed assets" and the amount of wear on the off-balance account 010 (paragraph 1 of Article 375 of the Tax Code of the Russian Federation).

As for the remaining tax declarations, the obligation to surrender them depends on the availability of the NKO of the objective of the object.

Tax reporting: USN

NGOs on a simplified reporting, mandatory . In addition, NGOs on a simplified delivery annually in the tax inspectorate of a single tax declaration, which they pay (paragraph 1 of Article 346.12 of the Tax Code of the Russian Federation). And the duty to take the declaration does not depend on whether there were income and expenses in the reporting period or not.

Such a conclusion follows from the provisions of paragraph 1 of Article 346.19 and paragraph 1 of Article 346.23 of the Tax Code of the Russian Federation.

In addition, NGOs are obliged to lead book accounting of income and expenses . This is stated in Article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by the Order of the Ministry of Finance of Russia of October 22, 2012 No. 135n.

More on this topic See:

  • How to make and hand over a single tax declaration in simplified ;
  • How to maintain a book of accounting for income and expenses in simplified .

NAOs on the simplist do not pay the income tax, property and VAT tax (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to give declarations on the listed taxes. But from this rule there are exceptions:

  • NGOs that have property, priced by cadastral value (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation), pay tax from this property and

Any enterprise working in Russia should take reports to various government agencies.

Are no exception. However, such subjects provide for other membership documentation and special delivery times.

What is NKO?

The non-profit is called an organization whose purpose is not to receive profits, and income from activities are not distributed among the founders.

Such a business entity has all signs of a legal entity:

  • has an independent balance;
  • can open accounts in banks;
  • has the right to stamps with its name;
  • acts on the basis of the Charter;
  • created on an unlimited period of activity.

These enterprises are created for social, cultural, educational, political and other similar activities, the purpose of which is the achievement of public goods. The most famous similar organizations are charitable.

Subjects of this kind can carry out commercial activities, but only if it is intended to achieve the objectives of the company and the distribution of the received income between the founders is not expected. Their activities are regulated by law No. 7-FZ.

Financial statements

Non-commercial organizations are required to conduct the corresponding accounting, draw up reports and submit them annually. The time before the onset of which it is necessary to pass ready-made forms, comes March 31, following the reporting.

According to the legislation, the account. The statements of NGOs include two types of documents, each of which should be decorated in accordance with the established form, taking into account the peculiarities of the subject's activities:

  • Balance sheet. The difference of this report from, consists in replacing the section "Capital and reserves" on "targeted financing". At the same time, the organization indicates information on the amounts of sources of formation of its assets. The specific content of the section depends on the legal form of the company.
    NPO independently determines how detailed information will be reflected in the balance sheet. For example, if an enterprise has a sufficiently large number of stocks, then the detailed composition of the MPZ can be shown in the reporting. If their assortment is limited, then the entire amount is allowed to show one string.
  • Report on targeted use of funds. The following information is contained:
    • the amount of funds used in the activities, including labor costs, charity, targeted events, the cost of ensuring the functioning of the enterprise;
    • balance remains at the beginning of the year;
    • the total amount of money received, including targeted, membership, introductory and voluntary contributions, also indicates income from entrepreneurial activities;
    • balance at the end of the year.

You can also make an explanatory note. This document contains expressed in arbitrary form to decipher individual indicators.

Awareness is allowed in paper or electronic form.

Detailed information about the accounting data of enterprises you can learn from the following video:

Tax reporting

Non-commercial organizations are also reported to the state bodies of the IFNS. The list of documents depends on the chosen tax system.

General mode

If an enterprise does not use a special tax system, it should submit to the tax following documents:

  • . It is recommended to donate in electronic form no later than the 25th day of the month, which follows the date of the end of the period.
  • . If an existing organization has a taxable property as part of assets, it must provide the calculation and transfer payments quarterly. Only enterprises that do not speak basic funds are exempt from filling out the shape and payment of tax. Declaration on advance payments is submitted to the relevant authorities within 30 days after the end of the reporting period. A document containing information about the final settlement is surrendered no later than March 30.
  • . The NPO recognizes the payer if entrepreneurial activities leads. The form is submitted for each reporting period no later than 28 days after its end. The report for the tax period should give up until March 28, following the expired. If the organization did not entail entrepreneurial activities, it should provide a special simplified declaration into the territorial inspection. The term of her delivery also comes on March 28.
  • . If the company's property has a land plot, it must provide this report until February 1, following the reporting.
  • . It is necessary if the organization has a vehicle. The term of delivery of the document is also February 1.

In addition to those listed, NGOs must provide some other papers in the inspection:

  • . Provided if the company is issued 100 or more employees. Rent until January 20.
  • . According to the law, any enterprise is obliged to report on the amount of income tax, held with employees, if their number exceeds 25 people. For this, it is necessary to submit to the tax authorities a certificate on the established form until April 1.

Special systems

These organizations have the right to use special tax regimes. In this case, they must provide the relevant reports to state bodies:

  • . It needs to be issued if an enterprise applies. The document is handed over quarterly until the 20th day of the month following the reporting period.
  • . Filled if the company is located on USN (). In this case, the form is issued and surreated until March 31, following the past period.

Responsibility for the information specified in the documents, these subjects bear the same as other enterprises.

Other documentation

NGOs also submit calculations to other government agencies.

Extrabudgetary funds

  • . It seems to the social insurance fund, if the number of employees exceeds 25 people. The dates of the document presentation in electronic and paper form differ:
    • on paper should be reported until January 20;
    • electronic calculation is allowed to submit until January 25.
  • . It seems to the territorial authorities of the FIU, if the average number exceeds 25 people. The deadlines for delivery are as follows:
    • February 15, if the report is formed on paper;
    • February 22, if the electronic calculation is handed over.

Federal State Statistics Service

In addition to reports that are surrendered to the organization that has fallen into the sample, the territorial body of Rosstat needs to provide two mandatory documents:

  • Form number 1-NKO. Information on the activities of the enterprise must be passed until April 1 of the year following the reporting.
  • Form number 11. (brief). The document contains information on the movement of fixed assets. It should also be submitted to the territorial authorities until April 1.

Ministry of Justice

Non-profit enterprises are required to provide reports on their activities in the Ministry of Justice:

  • Form No. 0n0001. It should reflect information about the leaders, as well as the nature of the organization's activities.
  • Form №0N0002.. The completed form contains information on the expenditure of targeted funds, as well as the use of property.
  • Form №0N0003.. Filled on the official website of the ministry.

In some cases, companies may not provide the specified reports. This feature appears if:

  • there were no assets in NPO from foreign persons, international enterprises, etc.;
  • founders or participants are not foreign citizens;
  • the total amount of income for the year does not exceed 3 million rubles.

In such a case, instead of forms №0N0001 and 0N0002, an application for compliance with the requirements of the legislation is given. It is compiled in arbitrary form.

All listed reports must be provided to the territorial administration of the ministry until April 15 of the year following the reporting.

Features of socially oriented NPOs

According to current legislation, socially oriented (CO) recognized non-commercial organizations whose work is aimed at solving public problems:

  • social protection;
  • help in overcoming natural disasters, disasters;
  • animal protection;
  • protection of buildings and structures that have cultural, historical importance;
  • provision of legal assistance for free or on a preferential basis;
  • environmental protection;
  • charity;
  • prevention of dangerous forms of human behavior;
  • activities in the field of health, education, culture, science, etc.

Most often they are created in the form of religious organizations, associations, public associations, autonomous NGOs. Political parties, state corporations cannot be as such.

The reporting of such companies has a number of distinctive features. Instead of standard blanks that all enterprises pass, they fill special forms:

  • Accounting balance with NGOs.
  • Report on the target use of their funds.

Recent changes in 2019

The legislation introduced some new rules for compiling reports of non-profit enterprises. The difference of new rules from the old following:

  • sECTION 3 of the balance was called "target financing" instead of "capital and reserves", it contains information on targets and funds;
  • significant information on reporting indicators can be disclosed in an explanatory note to the accounting balance;
  • small NGOs have the right to make simplified forms, including a report on the targeted use of funds.

According to change, socially oriented associations are no longer considered as a separate category. Forms of their reporting no longer have significant differences.

received
fee 71%

Hello, Alexander.

The considered simplified procedure is provided for in federal legislation, i.e. In the federal law of January 12, 1996 No. 7-FZ "On non-commercial organizations".

So, according to paragraph 3.1 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ "On non-commercial organizations"

3.1. Non-commercial organizations, founders (participants, members) of which are not foreign citizens and (or) organizations or a person without citizenship, as well as those who did not have the revenues of property and funds from foreign sources during the year, in case the receipt of property and cash Non-profit organizations over the course of the year amounted to up to three million rubles, submit to the authorized body or its territorial authority a statement confirming their compliance with this item, and information in an arbitrary form on the continuation of their activities within the deadlines, which are determined by the authorized body.

So, according to information posted on one of the information resources of the territorial body of the Ministry of Justice of the Russian Federation:

Justice management reminds reporting non-commercial organizations
The reporting of reporting to the authorities does not depend on the specific date of registration of the organization and is presented for the period of its activities in the reporting period and, regardless of whether the organization actually carried out its activities or not. In other words, reporting represent those non-profit organizations that are made to the register of registered non-commercial organizations during the year preceding the reporting. What non-commercial organizations (NPOs) are reported to the judicial authorities? These are public associations, religious and other non-commercial organizations. Depending on the type of NGO, reporting can be conditionally divided into two types: the reporting submitted according to the approved Ministry of Justice of Russia forms, and the so-called simplified reporting.
In accordance with paragraph 3.1. Articles 32 of the Federal Law "On Non-Profit Organizations" in a simplified procedure may represent the reporting of NPOs that are simultaneously responding with three conditions: * the founders (participants, members) of which are not foreign citizens and (or) organizations or a stateless person; * NPOs who did not have During the year of property and cash receipts from international or foreign organizations, foreign citizens, individuals without citizenship; * In the event that property and funds of such NGOs have accounted for up to three million rubles during the reporting year.
If there are all three conditions, a statement confirms compliance with the specified requirements, and information in an arbitrary form to continue its activities.
This is a simplified order.
Those NPOs that do not meet the specified requirements represent reports on the forms approved by the order of the Ministry of Justice of Russia dated March 29, 2010 No. 72 "On approval of the forms of reporting non-commercial organizations" (religious organizations in the form of pH0003, non-commercial forms on ON0001, ON0002).
According to the simplified system, religious and non-profit organizations can be reported, whereas simplified procedure does not apply to public associations.
Public associations are obliged to inform the authorities to continue their activities with the actual location of the permanent governing body, its names and data on managers in the amount of information included in the Unified State Register of Legal Entities.
In addition, the Federal Law "On Public Associations" (paragraph 8 of Part 1 of Article 29) establishes the obligation of a public association to inform the authorities of justice on the amount of funds received from international and foreign organizations, foreign citizens and individuals without citizenship and other property purposes about the purpose of their spending or use and about their actual spending or use.
In case, in the reporting period, the public association did not receive funds from international and foreign organizations, foreign citizens, stateless persons, then the form of it0003 is represented by the Justice authorities with docking.
The report sheets are flashing, the number of sheets is confirmed by the signature of a person who has the right to act on behalf of a non-profit organization without a power of attorney appointed (Favorites) in the prescribed manner, on the turnover of the last sheet at the firmware site and fasten the organization's seal. If the information included in the report does not fit on the pages provided for in this form, the required number of pages with the numbering of each of them is filled.
The report and the application to it are filled from hand with printing letters with black or blue handle or machine-written way, or using computer equipment and are printed on the printing device of the computer. In the absence of any information provided for in the present form, the corresponding graphs are affected by the battery. Sharecommunications are also obliged to post reporting on the Internet (Order of the Ministry of Justice of Russia dated 10/07/2010 No. 252 "On the order of placement on the Internet reports on activities and communications On the continuation of the activities of non-profit organizations "), including through the portal about the activities of non-profit organizations, the reference to which is found on the main page of the management site of the Ministry of Justice of Russia in the Magadan region and the Chukotka Autonomous District.
The reporting period remained the same - all NPOs must be reported to the Justice authorities until April 15 of the current year. For example, if you registered a public association in 2013, you annually since 2014, until April 15, it is necessary to submit information about the continuation of the activities and Report on the form of it0003. If you are the head of a religious or other non-profit organization, it should be submitted (in the presence of the three above-mentioned grounds) a report on the relevant forms or a statement in arbitrary form confirming that there are no foreign citizens in the organization and (or) organizations or individuals without citizenship; the amount of cash and other property received in the reporting period is less than three million rubles; Any receipts from international or foreign organizations, foreign citizens, no citizenship persons.
to42.minjust.ru/node/118048.
  1. Reporting of non-profit organizations (NGOs) to the Ministry of Justice of Russia

You can specify reporting on the official website of the department -http://minjust.ru/ru/nko/otchetnost.

What to pass

Who gives

Reporting period and delivery

Base

Report on the activities of the non-profit organization and the personal composition of its governing bodies (f. On0001), approved by the order of the Ministry of Justice of Russia of March 29, 2010 No. 72

Report on spending a non-profit organization of funds and the use of other property, including those received from international and foreign organizations, foreign citizens and stateless persons (f. ON0002), approved by the order of the Ministry of Justice of Russia on March 29, 2010 No. 72

All NPOs (except for budget and government institutions), who:

- There are participants (members) - foreign citizens and (or) organizations, stateless persons;

- during the year there were receipts of money and property from foreign sources;

- During the year, the receipt of money and property amounted to more than 3 million rubles.

Charitable organizations - on time to put the annual financial statements in the tax inspectorate.

Application for compliance with the requirements of paragraph 3.1 of Article 32 of the Law of January 12, 1996 No. 7-FZ and information on the continuation of the activity (arbitrary form)

NGOs (except for budget and government institutions), who have:

- There are no participants (members) - foreign citizens and (or) organizations, individuals without citizenship;

- during the year there were no income of money and property from foreign sources;

- During the year, the receipt of money and property amounted to no more than 3 million rubles.

Legislative period is not defined.

Focus on total dates for reporting

Report on the amount of funds received by public associations from international and foreign organizations, foreign citizens and individuals without citizenship of cash and other property, about the purpose of their expenditure or use and their actual spending or use (f. ON0003), approved by the order of the Ministry of Justice of Russia on March 29 2010 № 72

Public associations

Charitable organizations - on time to put the annual financial statements in the tax inspectorate.

The report on the activities of the religious organization, the personal composition of its governing bodies, on the expenditure of funds and the use of other property, including those received from international and foreign organizations, foreign citizens and individuals without citizenship (F. AR0001), approved by the order of the Ministry of Justice of Russia from March 29, 2010 № 72

Religious organizations

The report of the structural division of a foreign non-commercial non-governmental organization on the amount of funds obtained by this structural unit and other property, their intended distribution, as well as about the purpose of their spending or use (F. SP0001), approved by the Order of the Ministry of Justice of Russia of March 29, 2010 No. 72

Not later than the last number of the month following the reporting quarter

The report of the structural unit of a foreign non-profit non-governmental organization on the actual spending or the use of cash and other property, as well as the expenditure of the specified funds provided to individuals and legal entities and on the use of other property provided by him (f. SP0002), approved by the order of the Ministry of Justice of Russia from March 29 2010 № 72

Structural units of a foreign non-commercial non-governmental organization

The report of the structural division of a foreign non-commercial non-governmental organization on the programs alleged for implementation on the territory of the Russian Federation (f. SP0003), approved by the Order of the Ministry of Justice of Russia of March 29, 2010 No. 72

Structural units of a foreign non-commercial non-governmental organization

If not satisfied during this time, then no later than one month before the program starts.

If it is decided to change the program - no later than 10 working days from the date of this decision

Audit conclusion from Russian auditors

Structural units of a foreign non-commercial non-governmental organization

The report of a non-profit organization that performs the functions of a foreign agent (F. OIA001) approved by the order of the Ministry of Justice of Russia dated April 16, 2013 No. 50

The report includes:

NPO performing functions of a foreign agent

- information on the activities of a non-profit organization, about the personal composition of its governing bodies

Half year.

No later than the 15th day of the month following the reporting half

- information on the purpose of spending money and the use of other property, including those received from foreign sources, on the actual spending and the use of cash and other property obtained from foreign sources

No later than the 15th day of the month following the reporting quarter

- Audit conclusion following the audit of the annual accounting (financial) reporting

2) Reports can be presented to the Ministry of Justice of Russia (its territorial body) directly, in the form of postal departure with the description of the investment or by placing the Ministry of Justice of the Ministry of Justice of Russia on the Internet intended for posting reports and communications, access to which is carried out through the official website of the Ministry of Justice of Russia ( http://unro.minjust.ru/) and the official websites of its territorial bodies on the Internet, in the manner prescribed by the order of the Ministry of Justice of Russia from 07.10.2010 N 252 (clause 3 of Article 32 of the Law N 7-FZ, PP. " a "paragraph 2 of the Decisions of the Government of the Russian Federation of April 15, 2006 N 212" On measures to implement certain provisions of federal laws governing the activities of non-profit organizations ", paragraph 2 of the procedure for hosting the Internet reports on activities and reports on the continuation of the activities of non-commercial organizations approved Order of the Ministry of Justice of Russia N 252 (hereinafter - order), paragraph 3, 4 of the methodological recommendations for completing and submitting to the Ministry of Justice RO The Federation of the Federation and its territorial bodies of the forms of documents containing reports on the activities of non-profit organizations approved by the Order of the Ministry of Justice of Russia of March 17, 2011 No. 81).

3) Reporting in Moscow is submitted to the General Directorate of the Ministry of Justice of Russia in Moscow, this is the official website of Vomblesva http://to77.minjust.ru

And this is a link to the department for non-commercial organizations -Http: //to77.minjust.ru/about/otdel02

4) The legislation does not have the requirement for drawing up an act, the parties have the right to do this. Also, the parties have the right to agree on the obligation to draw up the act and its lender.

The law does not establish the form of an act. You can, together with the counterparty, develop it yourself. This conclusion follows from p. 4 art. 421. Civil Code.

If you agreed on the shape of the Act on the provision of services as an annex to the Agreement, use it. In this case, you can avoid disputes about how the act should be drawn up.

If the contract does not contain the requirements for the form of an act, any of the parties have the right to make it on a form convenient for it. As a rule, the act is the performer and offers the customer for signing.

The requirements for the content of the Act on the provision of services The Civil Code of the Russian Federation does not contain.

The act is used for accounting purposes, therefore, specify the requisites required for primary accounting documents (Part 2 of Article 9 of the Accounting Law):

  • title of the document. The legislation does not have a mandatory requirement for the name of the Act. You can call it an act of providing services, the act of acceptance and transfer of services rendered, the act of services rendered;
  • date of its compilation;
  • name or Full name customer and artist;
  • view and volume of services. We recommend specifying them in detail. If the act does not allow to determine the type of services nor their volume nor the cost, the court may not accept the act as evidence of the fact of the provision of services (Resolution of the FAS of the East Siberian District dated 04.24.2012 No. A33-7310 / 2011);
  • the term in which the Contractor provided services;
  • the price of services, including the amount of VAT, if necessary;
  • positions and personal signatures of the executing officers and the customer or those authorized by them. If the act signs a person acting on the basis of power of attorney, specify its details in the act.

Slip on the act of printing sides if available.

  1. details of the compensated service agreement.

Without them, the court can recognize the act not related to the contract and not adopt an act as proof of the provision of services (part 1 of Art. 67 of the APC RF, Art. 59 Code of Civil Procedure of the Russian Federation). If the Contractor and the Customer concluded several similar contracts and in the act there will be no reference to a specific agreement, the court under certain circumstances will be difficult to determine how the Act relates (Resolution of the Arbitration Court of the North Caucasus District from 10.08.2015 No. F08-4898 / 2015 ).

However, if there is an agreement between the parties to only one, the absence of references to it will not affect the decision of the dispute (Resolution of the Arbitration Court of the North-Western District of December 16, 2015 N A26-1252 / 2015);

  1. information about the identified shortcomings of services.

If in the process of acceptance of the customer there have been a claim to the quality of services, it needs to be indicated on the appropriate shortcomings in the act. Without this, it will be difficult for him to refer to the disadvantages (paragraph 2, 3, Article 720 of the Civil Code of the Russian Federation, Art. 783 of the Civil Code of the Russian Federation).

If there is no graph in the form of an act for information about the deficiencies identified, we recommend to the customer instead of signing the act to put on it on it "Services not taken in connection with the detection of flaws." Note information about the disadvantages in a separate document and send it to the Contractor.

We do not advise the customer to leave an act without a mark about why it is not signed, otherwise, in the case of a dispute, the Contractor may declare that there was a non-motive refusal to sign an act of service. In this case, the services will need to be paid (paragraph 1 of Art. 781 of the Civil Code of the Russian Federation);

  1. information about the transfer of the Customer's result of the actions of the Contractor, if the parties agreed to provide a certain result, such as draft contracts, applications, complaints, a report on the assessment rendered to the services.

5) In the accounting records of the executor of the admission, related to the provision of services are income from the usual activities (clause 5 of the accounting regulations "Revenues of the Organization" of PBU 9/99, approved by the Order of the Ministry of Finance of Russia from 06/05/1999 N 32N). The conditions for recognizing revenue (income from the provision of services) are set by paragraph 12 of PBU 9/99. In this case, the organization should recognize income in accordance with the payment schedule. If an individual pays for educational services monthly, you must reflect the revenue in accounting monthly.


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