Accounting and tax reporting of public organizations

In addition to this, some NGOs rent Income statement . This must be done when:

• The NGO received substantial business income;

• it is impossible to assess the financial position of an NPO without an indicator of income received.

In all other cases, the NPO reports data from entrepreneurial activities in the statement of intended use in the line “Profit from income-generating activities”. But if this is not enough to reflect the financial position of the NPO, submit a statement of financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NPOs complete the balance sheet in a special way. Some sections need to be renamed. For example, Section III should be titled not “Capital and Reserves”, but “Target Financing”. After all, a non-profit organization has no goal to make a profit. Instead of capital and reserves, NGOs reflect the balance of earmarked revenues. The balance sheet lines that NCOs are required to replace in section III are named in the table below.

This procedure is specified in Note 6 to the Balance Sheet and in the Note to Appendix 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash flow statement

The cash flow statement of NCOs is not included in the financial statements. This is directly stated in paragraph 85 of the regulation approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Other reports

Funds have specifics. They are required to publish annual reports on the use of their property (clause 2, article 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NPOs are required to submit to the tax office information on the average number of employees. This must be done even if there are no employees. In addition, all NGOs are required to submit certificates of Form 2-NDFL for each employee and calculation of Form 6-NDFL.

For more on this topic, see:

• What rights and obligations do taxpayers have? ;

Otherwise, the composition of tax reporting in NPOs depends on the tax regime.

Tax reporting: OSNO

NPOs in the general regime submit tax reporting, which is mandatory .

income tax

All NGOs are required to file income tax returns. This obligation does not depend on whether there is taxable income or not. This conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NGOs that do not have a profit, there are features. They submit a declaration only once a year in a simplified composition:

• Title page (sheet 01);

• Calculation of corporate income tax (sheet 02);

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

• Appendix No. 1 to the tax return.

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

If a non-profit organization makes a profit, the declaration must be submitted quarterly. At the same time, NPOs do not pay advance payments if sales revenues for the previous four quarters did not exceed an average of 10 million rubles. for each quarter (clause 3 of article 286 of the Tax Code of the Russian Federation).

VAT

NCOs under the general regime are required to submit a VAT return on a quarterly basis in accordance with the general procedure. If there is no object of VAT taxation, submit only the title page and section 1 (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

An NPO can submit a single (simplified) tax return, which is approved by order of the Ministry of Finance of Russia No. 62n dated July 10, 2007, only if it does not simultaneously have:

• object of taxation for VAT;

• settlement account transactions.

Property tax

NPOs under the general regime submit a property tax return quarterly, general order. The exception is organizations that do not have fixed assets.

Since NPOs do not charge depreciation, in lines 020–140 of section 2 of the declaration, indicate the difference between the balance of account 01 “Fixed assets” and the amount of depreciation on the off-balance account 010 (clause 1, article 375 of the Tax Code of the Russian Federation).

As for the rest of the tax returns, the obligation to submit them depends on whether the NPO has a taxable object.

Tax reporting: USN

NPOs on a simplified basis submit mandatory reporting . In addition, NPOs on a simplified system submit annually to the tax inspectorate a declaration on the single tax that they pay (clause 1 of article 346.12 of the Tax Code of the Russian Federation). Moreover, the obligation to submit declarations does not depend on whether there were incomes and expenses in the reporting period or not.

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

In addition, simplified NPOs are required to conduct book of income and expenses . This is stated in article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

For more on this topic, see:

• How to draw up and submit a single tax declaration with simplification ;

• How to keep a book of income and expenses with simplification .

Simplified NPOs do not pay income tax, property tax and VAT (Clause 2, Article 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to submit declarations on the listed taxes. But there are exceptions to this rule:

• NGOs that own property taxable at cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation), pay tax on this property and submit a declaration on it in the general order;

• non-profit organizations - VAT tax agents, which, for example, lease state or municipal property (clause 3, article 161 of the Tax Code of the Russian Federation), are obliged

Is the financial statement complete or simplified? Those. you need to submit a balance sheet report on financial res - are these forms complete and are they simplified? Explanations to the balance sheet do not need to be submitted?

1. As a general rule, NCOs should use the generally established form of the statement of financial results. It is given in Appendix No. 1 to Order No. 66n. At the same time, you can submit a statement of financial results in a simplified form (Appendix No. 5), if your company is not prohibited from keeping accounting in a simplified form (paragraphs 4, 5 of Article 6 of Law No. 402-FZ).

2. Yes, you can apply simplified forms of the balance sheet and report on the intended use of funds for socially oriented organizations (Appendix No. 6 to Order No. 66), if the organization has the right to simplified accounting methods (clause and article 6 of Law No. 402-FZ, letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07-01-06 / 57795, clause 2.1, clause 3 of article 1 of Law No. 7-FZ, Law No. 7-FZ).

3. Yes, explanations to financial statements may not be submitted. However, if desired, for significant indicators, you can provide the necessary explanations for the financial statements, compiling them in any form in text and (or) tabular form. In this case, you can focus on the design example given in Appendix No. 3 to Order No. 66n. It is also acceptable to draw up forms such as a statement of changes in equity and a statement of cash flows. Both forms are given in Appendix No. 2 to Order No. 66n.

Rationale

Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank

What documents need to be submitted as part of the financial statements

Non-Profit Organizations

The minimum composition of the annual accounting (financial) statements of a non-profit organization is as follows: Balance sheet, Report on the intended use of funds and annexes to them. This is stated in part 2 of article 14 of the Law of December 6, 2011 No. 402-FZ.

Non-profit organizations must prepare a Statement of Financial Performance if the following conditions are met:

• in the reporting year, the non-profit organization received income from entrepreneurial and (or) other income-generating activities;
• the indicator of income received by the non-profit organization is significant;
• disclosure of data on profit from entrepreneurial and (or) other income-generating activities in the Report on the intended use of funds is not enough to form a complete picture of the financial position of a non-profit organization, the financial results of its activities and changes in its financial position;
• without knowledge of the indicator of income received by interested users, it is impossible to assess the financial position of a non-profit organization and the financial results of its activities.

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

At the same time, non-profit organizations may not submit a Cash Flow Statement as part of their annual financial statements (clause 85 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

However, non-profit organizations recognized as foreign agents are not entitled to use simplified accounting methods and submit reports in accordance with simplified forms. The same applies to law firms and notary chambers. A complete list of those organizations that are not entitled to simplify accounting and reporting is given in Part 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ. *

The composition of the reporting of non-profit organizations is given in the table.

2. From the directory The composition of the financial statements of non-profit organizations

3. From the directory Reporting of non-profit organizations (NCOs) to the Ministry of Justice of Russia

4. From the article of the magazine "Simplification" No. 1, January 2015 Examples of a balance sheet and a report on earmarked financing in an NPO

Rule No. 1 All NPOs submit a balance sheet and a report on the intended use of funds

There are nuances

The composition of the financial statements of state (municipal) institutions is established in accordance with the budget legislation of the Russian Federation, since they are public sector organizations (clause 4, article 14 of Law No. 402-FZ).

Like commercial firms, NPOs are required to draw up a balance sheet. As for the income statement - form No. 2, then non-profit companies need to fill it out only in specific cases, we will talk about them in detail in the next section. On the other hand, all NPOs, without exception, need to fill out a report on the intended use of funds (clause 2, article 14 of Law No. 402-FZ). Where can I get the forms of these documents?*

Let's start with the balance sheet. The order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the Forms of Accounting Statements of Organizations” (hereinafter - Order No. 66n) contains as many as three forms of this document. The first form is general. It is given in Appendix No. 1 to Order No. 66n. It can be used by any NGO. The other two forms are simplified. Therefore, it makes sense to find out in what cases NGOs have the right to use them.

Thus, Appendix No. 5 to Order No. 66n provides a simplified balance sheet for small businesses. But of all NCOs, only consumer cooperatives can be considered as such. And then only if certain criteria are met (we talked about them in the box on the right). That is, most NPOs are not small businesses. It turns out that only some consumer cooperatives can afford to use this simplified form (clause and article 6 of Law No. 402-FZ).

memo

Non-profit organizations do not fall into the category of small businesses, with the exception of consumer cooperatives. But even a consumer cooperative, in order to be considered a small organization, must meet a number of conditions.

And in Appendix No. 6 to Order No. 66n, a form is provided specifically for socially oriented non-profit organizations (see the box below about them). At the same time, the letter of the Ministry of Finance of Russia dated December 27, 2013 No. 07 01 06/57795 states that other NPOs can also use this form. The fact is that, as a general rule, non-profit organizations have been granted the right to keep accounting in a simplified form and fill out simplified financial statements (clause 4, article 6 of Law No. 402-FZ). However, special forms have not yet been approved, so NPOs are allowed to apply the balance sheet form provided for socially oriented companies. Please note that it is much simpler than the general form. Just keep in mind: this special form from Appendix No. 6 to Order No. 66n cannot be used by non-profit organizations that do not have the right to simplified accounting methods. Such NPOs are listed in paragraph 5 of Article 6 of Law No. 402-FZ. These are, in particular:

- organizations whose financial statements are subject to mandatory audit;

- housing and housing-construction cooperatives;

Credit consumer cooperatives (including agricultural credit consumer cooperatives);

- political parties, their regional branches or other structural subdivisions;

- bar associations;

- notarial chambers;

- non-profit organizations included in the register of NPOs acting as foreign agents.*

And now let's talk about the form of the report on the intended use of funds. As a general rule, NGOs report in the form given in Appendix No. 2 to Order No. 66n. But for socially oriented NGOs, an exception is again made. Their form is contained in Appendix No. 6). These are NPOs created in the forms provided for by Law No. 7-FZ, with the exception of state corporations, state-owned companies and political parties. Consumer cooperatives, HOAs, horticultural, horticultural and dacha non-profit associations of citizens absolutely cannot be recognized as socially oriented. Since Law No. 7-FZ does not apply to these NPOs (clause 3, article 1 of Law No. 7-FZ). In addition, for an organization to be considered socially oriented, it must carry out activities aimed at solving social problems, developing civil society in Russia, as well as the types of activities specified in Article 31.1 of Law No. 7-FZ. *

Rule No. 2 It is recommended to draw up a report on the financial results of an NCO if the income from the business is significant

A non-profit organization may conduct entrepreneurial activities if it is provided for by its charter. But only insofar as it serves to achieve the goals for which it was created (clause 4, article 50 of the Civil Code of the Russian Federation). However, there should be no legal prohibition on such activities.

Data on profit from entrepreneurial and other similar activities are disclosed in the report on the intended use of funds. For this purpose, the corresponding line is provided in this form. But if you think that the information in the statement of intended use of funds is not disclosed in sufficient detail, you can also draw up a statement of financial results. For example, this will be required if in the reporting year your organization received significant income from commercial activities (clause 1, article 13

As a general rule, NCOs should use the generally established form of the statement of financial results. It is given in Appendix No. 1 to Order No. 66n. Only consumer cooperatives that are small businesses and have the right to use simplified accounting methods can act differently. They can use the form provided for in Appendix No. 5 to Order No. 66n. *

Note that both forms are called "Profit and Loss Statement". The name is old. Starting from the reporting for 2012, this report should be called the statement of financial results (information No. ПЗ 10/2012). Therefore, if necessary, make changes to the form header yourself.

These include entities whose activities are not related to making a profit. In NCOs, the income received as a result of the activities performed cannot be distributed among the founders, which is the main difference from commercial enterprises. Non-profit organizations have much in common with legal entities. They have their own balance sheet and charter, on the basis of which they carry out their activities, they can open bank accounts. NPOs are also allowed to have stamps with their name on them. Activities of subjects of non-commercial activities are not limited to a certain period.

Non-profit organizations need to ensure the timely submission of reports and the correct completion of the submitted documents. You should be aware that quite often errors in reports submitted to various state bodies become the reason for claims against an NPO, which can be accused of violating the law by suspending its activities.

Non-profit organizations, along with other enterprises and structures, need to prepare documentation for submission to the regulatory authorities of reporting - tax, accounting and statistical. NPOs also report on insurance premiums and submit special reports to the Ministry of Justice of the Russian Federation. In order to submit all the necessary documents in a timely manner and avoid problems with the law, non-commercial activity entities should know what reports NPOs submit, the deadlines for their submission, and other aspects of reporting that require special attention.

Accounting reports of NGOs

All subjects of non-commercial activity are obliged to keep and once a year submit financial statements in accordance with the general rules. Reporting to the appropriate authority, they must prepare the following documentation for submission

Balance sheet of NCOs;

Reports confirming the intended use of funds.

Each document is filled in and drawn up in the prescribed form, while their preparation takes into account the features and specifics of the organization's activities.

Some NCOs additionally submit a report on financial results. It appears in the following cases

The work of a non-profit organization brought her significant income;

The report is necessary to assess the financial condition of the NPO.

If it is not required to provide a statement of financial results, then the income from the operation of the NPO is reflected in the document on the intended use in the special line “profit from income-generating activities”.

Accounting reports of NPOs are submitted within 90 days after the end of the reporting period.

The balance sheet of NPOs is somewhat different from the balance sheet prepared by commercial enterprises. So the section "Capitals and reserves" was replaced by "Target financing". It indicates the amounts of sources of formation of assets, and also reflects the balances of targeted income. Also, in the balance sheet of NCOs, some other lines were replaced, which is due to the nature of the activities of non-profit enterprises.

The report on the targeted spending of funds indicates the costs for charitable purposes, for holding various events, for salaries and other expenses necessary for the functioning of the organization. The amount of financial receipts - general and for specific items - various contributions, income from activities, the balance of money at the beginning and at the end of the reporting period.

NPO reports to the Ministry of Justice

Subjects of non-commercial activities submit reports of NCOs to the Ministry of Justice, indicating in the forms approved by the Ministry of Justice of the Russian Federation, all the necessary information. The submitted reports confirm that there are no foreigners among the employees of the NPO, and the organization does not have foreign sources of funding.

NPO reporting to the Ministry of Justice, the deadlines for its submission are as follows

Form No. 1 - the document indicates information about the leaders of the non-profit organization, as well as the nature and specifics of its activities;

Form No. 2 - it provides data on the used targeted funds and property;

Form No. 3 - the report reflects all funds and property received by NCOs from international and foreign companies and enterprises, from foreigners and stateless persons. You can fill it out by visiting the official portal of the Ministry of Justice.

All these NPO reports to the Ministry of Justice have the following submission deadlines - until April 15 of the year following the reporting period.

Some subjects of non-commercial activities do not submit reports to the Ministry of Justice in such cases

The organization did not receive funds from foreign companies or foreign persons;

The founders or employees of the NPO are not foreigners;

The organization for the reporting period received revenues in the total amount of not more than 3 million rubles.

In this case, instead of the first two forms, an application is filled out, which has an arbitrary form and meets the requirements of the legislation of the Russian Federation.

NPO tax reporting

Non-profit organizations must also submit reports to the federal tax service. The reporting form of NCOs to the tax service for different entities may differ depending on the chosen taxation system.

Main tax regime

Non-profit enterprises using the main taxation system submit the following list of documents to the tax office

VAT declaration - is usually submitted in electronic form before the 25th day of the month following the reporting period. This report must be submitted every quarter. In the absence of an object subject to VAT, non-profit enterprises submit reports consisting of a title page and the first section;

Reporting on property taxes - in the course of their activities, NPOs pay taxes on property that they have on their balance sheet. On a quarterly basis, non-commercial activity entities transfer payments and provide their calculations in the appropriate form. Non-profit organizations that do not own fixed assets are exempted from filling it out. Deadlines for the NCO's report on property taxes - the declaration is submitted within 30 calendar days after the end of the reporting period;

Income tax - a non-commercial business entity engaged in entrepreneurship is a payer of income tax. For each reporting period, reporting is provided, which must be submitted within 28 days after its end. A full report for the tax period must be submitted before March 28 of the year following the reporting one. If an NPO does not carry out entrepreneurial activities, then it submits simplified reporting to the tax service. Deadlines for NCOs to submit such a report are also until March 28;

Land tax - if a non-profit organization has a land plot at its disposal, then it fills in the appropriate declaration before February 1 of the year following the reporting period;

Transport tax report - the form is filled out, if there is a vehicle on the balance sheet of the NCO, it is also submitted before February 1.

Also, some other documents are submitted by non-commercial entities. Data on the average number of employees are provided to the tax office by January 20 by organizations with 100 or more employees. And if the number of employees is more than 25 people, then before April 1, 2-NDFL certificates drawn up in a certain form are submitted.

Reporting on the simplified tax system

Non-profit organizations operating under the simplified taxation regime submit such reports to the tax office

Declaration on a single tax on imputed income - if an NPO applies UTII, then every quarter, by the 20th day of the month following the reporting period, it must submit this declaration;

Declaration on the simplified tax system - must be completed and submitted by a non-profit enterprise that is on a simplified taxation regime. Reporting deadlines for NCOs - documentation must be submitted before March 31 of the year following the reporting period.

NPOs on the simplified system do not pay VAT, income and property taxes, and some other payments. But at the same time, there are exceptions for enterprises renting property in some other cases, which must be clarified with the tax authorities.

Submitting NCO 2017 reports, non-profit entities, along with other enterprises, are fully responsible to the federal tax inspectorate for the information provided in the documents.

Reporting for NPO employees

All NCOs also submit reports for the year on the contributions paid by the organization for their employees to the regulatory authorities.

Insurance premium reporting

All non-profit organizations are required to timely submit reports to the Social Insurance Fund and the Pension Fund of the Russian Federation. NPO reports 2017 on extra-budgetary funds are submitted in accordance with the rules common to enterprises of all types of activities.

Non-profit organizations fill out the following documents

Reports to the FSS- Form 4-FSS is submitted to the social insurance fund of NGOs with more than 25 employees. It can be submitted in electronic format or on paper, while the deadlines for reporting to the FSS are different.

If a non-profit organization does not have permanent employees for the reporting period, then it must submit zero reporting to the NPO 2018 to the social insurance fund. The deadline for its submission is until the 20th day of the month following the reporting period.

Reports to the FIU- reporting to the Pension Fund of the Russian Federation is submitted in the RSV-1 form by non-profit organizations in which the average number of employees for the reporting period is more than 25 people. Reports of NPOs 2018 to the Pension Fund of the Russian Federation are formed on paper or in electronic form and differ only in the deadlines for submission

According to the innovations, since 2016, subjects of non-commercial activity must fill out and submit the SZV-M form to the FIU every month, reporting for employees. This is a report that provides information about the insured persons.

According to the written permission of the Pension Fund of Russia, zero quarterly reporting may not be provided. This applies to NPOs that did not have permanent employees during the reporting period.

In addition, non-profit organizations applying reduced tariffs must complete additional subsections in the RSV-1 and 4-FSS forms.

Reporting to Rosstat

Subjects of non-commercial activities, along with other legal entities, must submit statistical reports to Rosstat in a timely manner, indicating the necessary information. The terms and rules for submitting the required documents are determined by the legislation of the Russian Federation, and in case of failure to submit reports, administrative liability is provided. All NPOs are required to submit a balance sheet to Rosstat.

Subjects of non-commercial activity must submit the following documents without fail to the state statistical bodies

Form No. 1-NCO - the report indicates information on the activities of a non-profit enterprise, it must be submitted before April 1 of the year following the reporting period;

Form No. 11 (short) - the document indicates information about the available fixed assets, their quantity and movement. The form must be submitted once each year by April 1st.

Other reports are also submitted to the local offices of Rosstat. The final list of documentation included in the NPO's statistical reporting is determined depending on the specifics of the organization's activities. Prior to submitting reports, it is necessary to clarify with local statistical offices which forms should be submitted to a particular non-profit organization.

Socially oriented non-profit organizations submit Form 1-SONKO to Rosstat, which provides all the necessary information about the activities of a socially oriented NPO. Form 1-SONKO must be submitted before April 1 of the year following the reporting period.

Socially oriented are considered non-profit organizations that, in the course of their activities, help to solve social and public problems. SO NPOs include entities providing social protection of individuals, nature protection, as well as objects of cultural or architectural value, animal protection. Also, such organizations provide legal assistance to individuals and legal entities. They are engaged in charity and activities in various fields - cultural, scientific, educational and others.

There are also separate requirements for non-profit organizations that are. They must report every year on the use of their property and be sure to publish reports. At the same time, the legislation does not determine the specific timing of publication and its type, therefore, once a year, an NPO must publish such a report in the media or on its official website. You can also print a special brochure.

Charitable organizations are also required to submit additional reports. So they submit reports on their activities to the Ministry of Justice, which should contain the following information

Information relating to the financial and economic aspects of the organization's activities. They must confirm that the NPO engaged in charity complies with the requirements stipulated by the legislation in relation to the property and funds of charitable organizations;

List of personal composition of the governing body of the charitable organization;

Information that details the content and composition of charitable programs and events compiled and conducted by this organization, including a list of programs and their description;

Data on the results of the charitable activities of a non-profit organization, information on violations of the law identified during inspections, and measures taken to eliminate them.

A report on the activities of a charitable organization is submitted once a year to the territorial office of the Ministry of Justice of the Russian Federation by March 31 of the year following the reporting period.

Separately, reports are submitted by a non-profit organization that performs the functions of a "foreign agent".

Such an NPO is required to submit the following reports to the regulatory authorities

Documents that indicate the specifics of the activities of the NPO and the leadership of the organization. Such a report is submitted once a half year before the 15th day of the month following the end of the reporting period;

Reporting on funds and property, on their intended purpose and expenditure. This includes funds and property received from foreign organizations and citizens. Such reporting shall be submitted every quarter by the 15th day of the month following the end of the reporting period;

An auditor's report, which is drawn up based on the results of an audit of accounting or financial statements. It is submitted once a year until April 15th.

The list of reports submitted by non-profit organizations is quite impressive. In addition to the main reports common to all NPOs, additional reports are submitted, the list of which depends on the type of activity of the organization and some other aspects.

The main task of subjects of non-commercial activity is to correctly fill in and submit all required documents in a timely manner. To avoid mistakes and inaccuracies leading to violation of the law and administrative responsibility, it is necessary to clarify the list of reports and the deadlines for its submission in the territorial branches of state bodies. It is also necessary to strictly follow the instructions for filling out the documentation offered by the regulatory services.

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

C. VAT in case of account movements

An updated VAT return must be submitted. Taxpayers, including those who are tax agents, as well as persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are required to submit to the tax authorities at the place of their registration the relevant tax declaration on time no later than the 20th day of the month following the expired tax period.

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

D. 2-personal income tax and 6-personal income tax, if no payments were made to employees throughout the year

Even if an NPO is not active, it still retains a governing body, such as a chairman. Usually in this case the chairman works without pay. But as our practice shows, non-payment of wages can cause claims from inspection bodies. In this situation, we recommend concluding .

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

But if the organization is afraid that its account may be blocked due to non-delivery of zero reporting, then it can be sent to the Federal Tax Service with a notification that the NPO is not a tax agent, which means it should not provide a 6-personal income tax calculation.

E. Declaration on corporate property tax, land and transport tax

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

E. Information on the average number of employees

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

G. Accounting statements

The obligation to send financial statements to the tax authority at the location of the organization is fixed pp. 5 p. 1 art. 23 NK RF. The annual accounting (financial) statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and annexes to them (clause 2, article 14 of the Federal Law of December 6, 2011 No. 402-FZ). Reporting is submitted to the tax authority at the location of the organization on time not later than three months after the end of the reporting year. Non-profit organizations that had no income and expenses during the reporting period may submit a zero report.

2. PENSION FUND

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

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

We sent inquiries to the Pension Fund and the Ministry of Labor in the case of the NGO "Mothers of Prikumye", where the only permanent employee did not receive any wages, essentially doing volunteer work. The Pension Fund made claims to the organization.

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

B. Form SZV-M

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

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

Please note that in this letter the Pension Fund indicates that "for such persons" it is not necessary to submit reports. But he does not write that reporting does not need to be submitted at all. Therefore, in such a case, it would be better to send zero reporting.

3. SOCIAL INSURANCE FUND

A. Form 4-FSS

The situation with reporting to the FSS is the same as with reporting to the Pension Fund of the Russian Federation. If there is a leader who works for the benefit of the organization for free, then we recommend concluding an appropriate civil law contract. If you definitely do not want to have claims from the FSS, then it is better to submit zero reporting. Please note that from January 1, 2017, a new form for the delivery of 4-FSS was introduced.

B. Confirmation of the main activity

Lack of activity does not release from the obligation to confirm the main view. To do this, before April 15, the FSS must submit:

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

4. Rosstat

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

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

5. Ministry of Justice of the Russian Federation

The legislation defines a different composition of reporting for

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

A. Public associations

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

B. Other NPOs (other than “foreign agents”)

There are two options here. The first is for NGOs that meet at least one of the following criteria:

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

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

The second option is for NCOs that do not meet any of the above criteria. In this case, the NPO posts on the website of the Ministry of Justice a statement/message on the continuation of activities, as well as statement that the NPO does not meet any of the above criteria. The deadline is April 15 of the year following the reporting year.

A charitable organization additionally submits to the Ministry of Justice of Russia a report on its activities containing information on:

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

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

C. NPOs – “foreign agents”

Submit the following reports on time:

• a 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 six months (January 15, July 15);
• report on the purpose of spending money and other property, including those received from foreign sources, and on the actual spending and use of money and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

Letter of the Pension Fund of the Russian Federation dated July 13, 2016 N LCH-08-26 / 9856 "On sending clarifications on the provision of monthly reporting"

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

The answer to this question was prepared by the Inspectorate of the Federal Tax Service of Russia for the city of Zelenogorsk, Krasnoyarsk Territory and published in Tax News of the Krasnoyarsk Territory, No. 11, June 2012.

Accounting and statistical reporting in non-profit organizations is carried out in accordance with the procedure established by the current legislation of the Russian Federation. Information about the activities of a non-profit organization is provided to state statistics bodies, tax authorities and other persons in accordance with the legislation of the Russian Federation and the constituent documents of the organization.

According to paragraph 4 of Article 15 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", public organizations (associations) that do not carry out entrepreneurial activities and do not have sales of goods (works, services) other than retired property are exempted from obligation to submit interim financial statements. These public organizations only once a year, following the results of the reporting year, submit financial statements in a simplified composition:

1) balance sheet;

2) profit and loss statement;

3) a report on the intended use of the funds received.

Please note that from 01.01.2013 another law "On Accounting" No. 402-FZ will be in force.

When submitting tax reports (declarations) by non-profit organizations, the following should be kept in mind.

income tax . According to Art. 246 of the Tax Code of the Russian Federation, all Russian organizations are recognized as payers of corporate income tax.

Articles 285, 286 and 289 of the Tax Code of the Russian Federation provide that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the specifics of calculating and paying income tax, are obliged to submit to the tax authorities upon expiration of each reporting and tax period location of the respective tax declarations.

Non-profit organizations that do not have obligations to pay income tax submit a declaration in a simplified form after the expiration of the tax period. This declaration includes:

title page of the declaration;

sheet 02 "Calculation of corporate income tax" (without attachments);

sheet 14 "Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing."

VAT. The situation is similar for VAT (Articles 143, 174 of the Tax Code of the Russian Federation). Therefore, at the end of the tax period, a non-profit organization submits a VAT return. The title page and section 1 are filled in without fail. Completion of other sections and the annex to the declaration depends on whether the organization has operations to be reflected in these sections and the annex to the declaration. So, an organization that carries out for the tax period only activities, operations on which are exempt from taxation, in addition to the title page and section 1, fills out section 7.

Corporate property tax . Non-profit organizations that have property calculate and pay tax on the property of organizations in the same manner and terms as commercial ones (Articles 373, 386 of the Tax Code of the Russian Federation). There are no special rules for filing a tax return. It does not matter whether the organization conducts commercial activities or not.

personal income tax. A non-profit organization that is a source of income for an individual payer of personal income tax is recognized as a tax agent. Consequently, it calculates, withholds from the taxpayer and pays the amount of tax to the budget. Based on the results of the tax period, tax agents submit relevant information to the tax authority at the place of their registration.

Transport tax . Transport tax payers on the basis of Art. 357 of the Tax Code of the Russian Federation are only persons on whom vehicles are registered. In accordance with Art. 363 of the Tax Code of the Russian Federation, if an organization has transport, then it is obliged to submit a tax return in the prescribed manner, regardless of the activity in which the vehicles are used.

Land tax. Non-profit organizations that own land on the right of ownership or on the right of permanent (unlimited) use pay land tax (Article 388 of the Tax Code of the Russian Federation). Therefore, following the results of the tax period, they submit tax declarations to the tax authority at the location of the land plot.

Besides, information about the average number employees for the previous calendar year, in accordance with paragraph 3 of Article 80 of the Tax Code of the Russian Federation, are submitted by all taxpayers.

Thus, under the current tax legislation, non-profit organizations are required to submit tax returns to the tax authorities at the place of registration, regardless of whether they have an object of taxation or not.