How to register GSK in the tax office. Creation of a garage cooperative in the Russian Federation. How to register a garage cooperative if garages have already been built

The garage cooperative is represented by a certain organization consisting of several members. Its main purpose is the construction and provision of garages to participants for optimal storage of vehicles. The cooperative is opened by several persons represented by the initiative group. They are the ones who are involved in numerous organizational processes and registration activities. Certain conferences are offered for all new members.

Purpose of the organization

When opening such an institution, state registration with the Federal Tax Service is mandatory, therefore a legal entity is formed. A garage building cooperative is usually started by several citizens living next to each other. They involve other participants in the construction of garages. The features of such an organization include:

the main goal is the construction of garages, which are then provided to different participants for use;
there is an opportunity for each participant to buy out the garage if the share contribution is paid in full;
the founders of such an organization require admission and regular fees from new members;
all garages included in the cooperative belong from the very beginning to the owners of the organization, so they take care of the protection, cleaning and repair of structures;
as soon as the garage is bought out, the new owner himself is forced to take care of the protection and cleaning of the territory.

The process of opening a garage cooperative is considered quite simple, but at the same time, difficulties arise in obtaining land on which construction is planned. The procedure is divided into several successive stages, each of which has its own nuances.

Formation of an initiative group

The process of opening such an organization begins with the formation of an initiative group. A lot of attention is paid to the participants, since it depends on their professionalism, experience and knowledge how quickly and correctly all the documents necessary for opening an organization will be drawn up. The basic rules for performing this stage include:

all members of the garage cooperative must trust each other;
they are usually represented by neighbors in the house or neighborhood;
it is required that the initiative group be attended by people with economic and accounting education, as well as one or more citizens must have experience in taking important management decisions;
such a group is formed when general meeting all future members of the institution;
approved by the group by means of an open vote.

As soon as the initiative group is created, it immediately begins its effective work... To do this, it develops regulations on the basis of which the garage-consumer cooperative will function. An original charter is formed, for which the main parameters of the company's future activities are taken into account. A decision is signed on the basis of which the opening of such an institution is made.

Development of the charter

This stage is considered important and difficult. You can find various examples of the charters of similar organizations on the Internet. The charter of a garage cooperative should take into account the individual characteristics of a particular association. It should contain the most important points of the functioning of such an organization. When creating this document, the rules and recommendations are taken into account:

it shares powers between all participants;
it is decided which of the citizens will be engaged in accounting, and who will decide legal issues and prepare documentation for registration and reporting;
a chairman is elected;
determined by the citizen deciding numerous organizational matters;
the charter lists the governing bodies represented not only by the chairman, but also by the meeting of participants;
the goals of opening and functioning of such an organization are prescribed;
lists the rights and responsibilities that all participants are vested with;
at the stage of forming the charter, a decision is made about what is the source of the enterprise's profit, as well as what funds will be used for the construction of garages;
As a standard, the main source of profit is the contributions of participants, but it is allowed to attract credit funds.

In addition, it is important to prescribe in the charter how the remaining funds will be divided if, for any reason, the liquidation of the association is required.

What items are included in the charter?

When opening such a company, most of all attention is paid to the charter. It will be carefully studied by the employees of the Federal Tax Service, so no mistakes or inaccurate information are allowed in it. The charter of a garage cooperative consists of several points, each with its own purpose and parameters:

Basic information about the union. The name of the cooperative and its address are indicated here. All founders represented by individuals are listed. Since we are forming a legal entity, the company has the right to conclude various transactions and be responsible for their consequences.
Lists the rights and obligations of the organization, its functions and tasks of functioning. It is indicated that since a legal entity is opened, the association can be engaged in the construction of garages, bringing communications to them and maintenance. Additionally, it is prescribed that an organization can conduct commercial activities and receive bank loans.
The property of the garage cooperative is listed. This part of the documentation indicates what property will be entered into the organization by all participants. The size of the share contribution of the garage cooperative is calculated, and various mechanisms and tools used in the functioning of the company are being developed. It is possible to form a cooperative with the help of land or other property, and reserve funds are also created. Not only the amount of payment is indicated, but also the possibility of calculating a penalty if there is a delay in payment.
The leadership of the cooperative is determined. It is represented by the meeting of participants, which is considered the main management of the enterprise. It is he who approves the charter, makes the necessary amendments, and calculates the amount of contributions. An annual budget is developed by the meeting and large costs are determined. In addition, the management bodies include the chairman of the garage cooperative, who solves numerous current issues that do not require the adoption of a complex decision by several managers. It takes into account the various expenses and incomes of the cooperative and also organizes planned activities... An audit commission is also formed, represented by the supervisory authority. It includes specialists who are not members of the garage cooperative. Such a commission works for a limited amount of time.
The rules are determined on the basis of which new people can become participants in the enterprise. Lists all the rights and responsibilities that they are vested with.
The reasons for the exclusion of any participant from the cooperative are listed. And this includes the absence monthly installments or misuse of the transferred garage. In addition, this includes intentional damage to or destruction of property. The decision to exclude any participant is made at the general meeting.
The sixth chapter of the charter lists the rules and procedure for closing a cooperative, if necessary. The basis for the execution of this process is the decision of the meeting, the insolvency of the enterprise or the presence judgment.
The rules of accounting at the enterprise are determined in the charter, and it is also decided which financial statements will be kept. Any participant can access the accounting documentation of the garage building cooperative... Additionally, according to the requirements of the participants, a complete report on the work of the enterprise is formed. An audit should be carried out annually.

It is allowed to add other clauses and information to the charter, if necessary.

Opening a current account

For the optimal functioning of the enterprise, it becomes necessary to have an open bank account. It is with his help that the economic activities of the company are carried out. Funds from banks and participants are transferred to it, as well as income received from the work of the cooperative.

One current account is opened for the entire association, and there must also be separate accounts for each member of the company. Under such conditions, the convenience of control over all contributions is provided.

Company registration

It is imperative that the association is correctly registered. How to arrange garage cooperative? It will function legally and officially only after it is registered with the Federal Tax Service. For this, the same rules and stages are used that any other legal entity has to go through.

The following documents are submitted to the Federal Tax Service for registration of a garage cooperative:

a well-formed charter, and it is transmitted in duplicate;
the minutes of the meeting, which indicates the decision to open the cooperative by the participants;
an application in the form of Р11001, and if the documentation is transferred by an authorized person, then this application must be notarized;
a receipt confirming the payment of the fee.

Usually, difficulties arise with the preparation of an application. It should contain information about all participants in the enterprise. You can submit documentation not only in paper form during a personal visit to a branch of the Federal Tax Service, but also electronically... Registration takes no more than 5 days, after which the applicant receives a corresponding certificate in his hands.

Choosing land and registering it for rent

For the construction of garages, it is required to properly lease the land owned by the municipality. It is on it that the property of the garage cooperative is being built, represented by places for storing and maintaining cars.

A site is allocated by the local administration, for which it is required to conclude an appropriate lease with it. There are two ways to do this:

holding tenders, on the basis of which the site is provided to the auction participant who offers the highest rent;
writing an application to the local administration about the need to obtain a certain land for doing business, and if there are certain rights to this property, then it can be offered without an auction.

The decision to provide land to the garage cooperative is made by the administration within 30 days. To draw up a lease, the institution must prepare registration documents and a statement. The drawn up lease is registered with Rosreestr. A cadastral passport is drawn up for future buildings by the participants of the cooperative.

How to privatize land?

Initially, land is issued for a long-term lease, and even an unlimited lease is often offered. Under such conditions, after the construction of garages, the cooperative can take ownership of the territory. Land is bought out on the basis of the provisions of the Land Code. The value of such land is determined by local authorities, but it cannot exceed the cadastral value of the object.

The decision on the privatization of land is made at the meeting of the cooperative, after which it is included in the constituent documents.

The redemption process can additionally be performed by all participants if they have paid the share contribution in full. For this, a ransom statement is drawn up. How to arrange a garage in a garage cooperative? To do this, it is necessary to transfer to Rosreestr the documentation for the land and the structure, as well as a certificate confirming the payment of the share contribution. This document acts as title documentation. A decision is made within 30 days, after which the site is transferred to the ownership of the applicant.

The nuances of the financial activities of the enterprise

Each cooperative is represented by a legal entity, so it has the opportunity to engage in financial activities, the purpose of which is to obtain a certain profit. As a standard, all members of such an enterprise must make shares and additional payments, for example, for guarding and cleaning.

The standard sources of financing for the cooperative are payments:

share contributions, the amount of which is determined at the general meeting, and they can be presented not only in cash, but also with different property, and they are brought in by the participants when creating a cooperative;
introductory entries are made by new participants, and with their help registration and paperwork are paid;
membership fees must be transferred by all shareholders, depending on their share, since the funds are used to pay employees and to various costs associated with the maintenance of property;
targeted transfers can be used for the repair or purchase of various property;
additional fees apply in the presence of various unforeseen situations and expenses.

Each participant must draw up a contract with the garage cooperative, which contains information about the amount of payments. If there are no transfers within the established time frame, then this may become the basis for early termination agreement.

Fundraising and accounting is carried out by the chairman of the garage cooperative. All expenses are recorded by the accounting department. Each participant must pay the shares in the garage cooperative in full. The participant's rights are determined by the constituent documents. After payment of funds, he receives a special certificate that acts as a title document for a specific garage. With its help, you can contact Rosreestr for registration of ownership of property.

What kind of business activities can be carried out?

Cooperative members can engage in different kinds activities for profit. The most common car repair services are provided. Additionally, garages and boxes are rented to other users. The profit received from such activities is distributed among the equity holders in an equal amount, after which income tax is calculated on it.

It is important to form an accounting department in such an organization, engaged in the formation of reports and accounting. All employees of the cooperative must receive a salary from which personal income tax is calculated and collected.

If the shareholder decides to leave the cooperative, then he may require the transfer of some part of the profit earned by the enterprise during the last year.

Such organizations can use a simplified tax calculation system. The accountant should keep separate records of income and expenses.

How is security ensured?

Each person joining a cooperative can be sure that when his car is in the garage, the optimal protection of his property is ensured. This requires paying regular contributions to the organization. Therefore, the cooperative must take care of different nuances:

the rules and requirements of fire safety are observed during the construction and operation of any premises;
reliable security systems are installed;
security guards are hired;
all members of the cooperative should familiarize themselves with the safety rules.

Additionally, optimal cleaning of the territory is ensured. For such actions of the cooperative, all participants must make periodic contributions.

What are the functions of the chairman?

The chairman of the garage cooperative is appointed during the general meeting. He is vested with the appropriate powers for two years. His important duties include:

holding a general meeting;
management of the enterprise;
drafting and signing contracts with contractors and other companies;
use of the funds of the cooperative.

Standard issues are decided personally by the chairman, so there is no need to regularly convene a general meeting. He is usually chosen from among the original participants in the enterprise. If there are violations in the work of this specialist, then he can be re-elected by the decision of the general meeting.

Thus, garage cooperatives are considered to be in demand enterprises, the main purpose of which is the construction and use of garages for their intended purpose. The process is carried out only on land obtained from the municipality on the basis of a lease agreement, for which tenders are usually held.

It is important to understand how such a cooperative is properly opened, as well as what actions can be performed to make a profit. Each participant of such an enterprise is obliged to make entrance and regular fees. If there are no payments, then this is the basis for termination of the agreement.

It is allowed for a shareholder to buy out and register a garage in the ownership, if all funds are paid by them. Retained earnings from financial activities the cooperative is divided evenly among all participants.

That is, the ownership right of a member of GSK to the garage does not arise from the moment of state registration, but from the moment of payment of the share. Upon completion of the construction of the facility (GSK boxes), the GSK management applies to the BTI authorities to register the garage complex for technical registration. Since the ownership of the garage box in the cooperative arises from the members of the GSK, registration of the ownership of the buildings for the GSK is not made. On the balance sheet of GSK remains property that is used in daily and permitted commercial activities, for example, tire fitting or car wash equipment, i.e. all property not related to the garage fund: area common use(if the allocated plot is owned, and not in a long-term or short-term lease), the building of the attendant, electrical cabinet, furniture, office equipment, fire equipment, a barrier, etc.

How to register a garage cooperative in 2018

Collaborative problem resolution is optimal. The disadvantage of GSK is the lack of full legal framework. General Provisions considers the Civil Code of the Russian Federation in Art. 123. Legal regulations governing consumer cooperatives of other types are spelled out in specialized laws. But now there is no law specifying the design of a garage cooperative.
The provisions of the Federal Law on non-profit organizations do not apply to consumer cooperatives, which is GSK. And in the existing law of 19.06.1992 No. 3085-1 there is a direct clause that the regulation of the functioning of consumer cooperatives does not apply to GSK. How is the registration of a garage cooperative regulated? According to the text of Chapter 4 of the Civil Code of the Russian Federation and FZ No. 99 dated 05.05.2014 (rev.
from 03.07.2016) GSK is a legal form of a legal entity of a non-commercial direction. Art.

How to register a garage cooperative

Taking into account the new requirements allows avoiding refusal to register GSK due to incorrect filling of the form, which is machine-readable. Deviation from the requirements will result in registration denial. Reference. The number of applications for registration is not limited.
But the amount paid for the transmission of an incorrect statement is not refundable. You will have to pay a fee for each procedure for submitting documents. Opening a current account A current account is required for all types of payment transactions.
Personal accounts are opened for members of the cooperative. It is possible to carry out the procedure for opening an account for settlement and cash services in two ways.

Creation of a garage cooperative: stages, documents, protocol, charter.

Registration of ownership of a garage box in GSK How is ownership of a garage located in a garage cooperative registered, if all share and membership fees have been paid and what documents must the garage cooperative provide to register ownership of the garage? The Civil Code of the Russian Federation establishes an exception to the rule on the emergence of ownership of an object (garage in GSK) from the moment of state registration. In accordance with paragraph 4 of Art. 218 of the Civil Code of the Russian Federation, a member of a housing, housing construction, summer cottage, garage or other consumer cooperative, other persons eligible for unit accumulation, who have fully paid their share contribution for an apartment, cottage, garage, other premises provided to these persons by the cooperative, acquire ownership for the specified property.

How to register a garage in a garage-building cooperative (GSK)

Garage-building cooperative (GSK) is very popular today. According to Russian legislation, this kind of consumer organizations refers to a non-commercial form of activity. People come together to create it on a voluntary basis for further ownership of the premises in which their vehicles will be stored.

Consider the procedure for formalizing such a legal structure. 1 Basic Principles The operation of GSK is based on the membership of citizens or organizations that systematically contribute their shares in the form of shares to maintain its functioning. The regulation on such a garage society in our country is not regulated by certain legislative acts. Therefore, all of its activities are regulated by Article 116 of the Civil Code on consumer cooperatives, a variety of which it is, and the Law "On Cooperation in the USSR" No. 8998-XI dated 26/5 / 88g.

How to register a garage in ownership correctly in a garage cooperative

Attention

By the way, if the cooperative received a land plot for permanent use before 10/30/01, then you can get it into such ownership free of charge. If this was done later, you will have to pay a certain price, which will be assigned. How can they cheat when selling a cooperative garage We also said about the procedure for registering a garage in a garage cooperative in ownership.

Now you can privatize your building and, if necessary, sell it as a property. But don't assume that someone will be as honest when selling a new garage to you. Of course, if you have gone through all the procedures, then you know what the seller should have.
But newcomers are much easier to deceive. So how can sellers cheat? Here are some ways that can be easily exposed:

garage sale as property with membership card only. Well, we already know that the owners have a certificate confirming this fact.

How to organize a garage cooperative according to the legislation

These include, for example, the well-known "shells".

As for those cooperative garages that cannot be dragged, they need to be decorated.

So, from Soviet times, there are many GSKs that still live. Sometimes people think that the garage already belongs to them, but in reality it is not. The point is that the members of the cooperative have only the right to own, but not to property.

Important

Therefore, if you, for example, looked after a new place for a car, then the old one cannot be sold, only membership. That is, you leave the cooperative, and another person enters your place. And even if the full share has been contributed, all you can do is register the garage as your property.

How to get the right to own a garage in a registered cooperative Now we turn to the main and rather difficult point - how to register a garage in ownership.

Making a garage ownership

The fact is that in order for the building to become yours, you will have to collect a lot of papers and go through the necessary procedures. With a high level of bureaucracy in the country, this will not be easy. To begin with, you need to know all the necessary authorities, and this is not only where to register the garage in the property.

But still, this is the only way to be able to fully dispose of square meters. So, to design a garage, you will need the following documents:

identity card (that is, passport);
a certificate that confirms membership in GSK and on the payment of a share (you take this from the chairman);
cadastral passport. Here you first turn to the cadastral engineer, he makes you a technical plan for the garage, with him you go to the cadastral chamber, and there, on the basis of the plan, you receive this very passport;
statement.

Find a trusted construction company and conclude a construction contract with it.

legal organizations

The charter of a garage cooperative in duplicate;
Minutes of the general meeting, at which the participants of the GSK decided to open it;
Notarized application for registration of the association in the form of P11001;
A receipt confirming the payment of the state duty.

By the way, now, to transfer documents, it is not necessary to personally visit the tax office or use the mail.
Members of the cooperative who have made a share contribution in full have the right of ownership of the garage property (clause 4 of article 218 of the Civil Code of the Russian Federation). Article 218. Grounds for the acquisition of ownership Clause 4 A member of a housing, housing construction, summer cottage, garage or other consumer cooperative, other persons entitled to accumulation, who have fully paid their share contribution for an apartment, summer cottage, garage, other premises provided to these persons by the cooperative , acquire ownership of the specified property. Finishing construction works the public area remains on the balance sheet of GSK.

The garage cooperative acquires the status of common shared ownership (Civil Code of the Russian Federation, Article 244).

How to register a garage cooperative if garages have already been built

For example, it should be said that with a completed building and land, you can sell a garage at a higher price, and in the event of the collapse of the cooperative and the demolition of buildings, ordinary members will not be compensated for the destroyed property. So, let's say you agreed with the members of the cooperative. Now you need to collect required list documents in order to privatize the site into common shared ownership. Their list includes:

a collective application to the municipal authority dealing with issues related to property;
documents that confirm the status of GSK, as well as that he has the right to this site;
list of all members;
copies of passports of everyone who is a member of the cooperative (in fact, according to the list);
copies of certificates of ownership of garages (or premises).

This is how the list of documents that need to be collected for registration of land looks like.

The issue of storing personal cars in big cities is extremely acute.

One of effective methods organized, and most importantly - civilized, solution of this problem is the creation of a garage cooperative. Compared to other types of associations on a non-profit basis of our fellow citizens, the organization of a garage-building cooperative has its own characteristics, which must be taken into account even at the planning stage of the future GSK. Let's start with step by step instructions so that you know the algorithm of your actions, and then let's move on to considering all the questions in more detail.

One should start by putting together an initiative group. Here you will need to show the abilities of an organizer in order to interest car owners in the prospects for the construction of a complex of garages. Future members of GSK can unite with their place of residence or working together, as well as other consolidating signs. The preparation process is not easy and can take quite a long time. It ends with the documenting of the decision of your initiative group to create a garage cooperative.
The initiative group is obliged to develop the charter of the garage cooperative. Write in detail in it the issues of the formation of the property of the cooperative, as well as the sources from which the funds will come. Usually these are contributions: introductory and share, in addition, membership, target, etc.
After you collect the package constituent documents, GSK must be registered and put on the appropriate record with the tax office at the location of registration.
Before opening a garage cooperative, it will be necessary to open a bank account of the association and personal accounts for GSK members so that they can make share contributions.
Further, you draw up and execute an act of selection and lease for a plot of land. Collect the necessary documents for this and submit them to the body in charge of land use and urban planning.

Important! The list of such documents may vary depending on the region.

After you complete all the constituent documents of the garage cooperative, including the obtained cadastral passport of the object, you will be given a lease for a plot of land. Register it with the State Registration Service of your region.
Conclude a contract for a garage cooperative project and its construction with a proven construction organization... Upon completion of all construction work, issue contracts for the operation of GSK between the cooperative and the operating organizations.
The procedure for registering a garage cooperative involves its registration as the owner of garages. Prepare everything required documents, in order to register ownership of them, hand over to the State Registration Service and take the appropriate certificate.
Important: since many stages of creating and registering a garage cooperative are associated with the development and execution of important documentation, it is better to entrust them with some good law firm... Thus, you will significantly speed up the process and save all interested parties from bureaucratic red tape.

And now let's talk in more detail about some aspects of the creation and functioning of garage building cooperatives.

What you need to know before starting a garage cooperative

Garage building cooperative, or GSK - one of the varieties of consumer cooperatives. The main "statute of a garage cooperative," as the Ukrainian brothers say, is to meet the needs of its shareholders in keeping their personal cars.

Civil Code RF characterizes consumer cooperatives as a non-profit structure. But to them the law "On non-profit organizations»Is not applicable (Federal Law No. 7-ФЗ dated 12/1/96, clause 3, article 1).

Russian civil legislation determines that legal position consumer cooperatives, the duties and rights of their members are regulated by special laws(Civil Code of the Russian Federation, clause 6 of article 116). But for, unlike horticultural or housing, no separate law was passed. And the Law "About consumer cooperation in the Russian Federation "does not apply to GSK (Law of the Russian Federation No. 3085-1 dated 19/6/92, Article 2). In addition to the Civil Code, the Soviet law "On cooperation in the USSR" No. 8998-XI dated 26/5/88 is used for them. It contains some of the answers to critical questions for GSK. For example, clause 1 of article 11 talks about how to register garage cooperatives with a minimum number of members of the organization: there cannot be less than three people. And in clause 2 of article 14 it is clearly indicated that the right of a shareholder of a cooperative to participate in decision-making at a general meeting cannot be infringed and made dependent on the amount of his monetary or property contribution.

Despite the absence special law, which would regulate the creation and functioning of GSK, acting regulations allow you to compose a comprehensive legal characteristics for the future garage cooperative.

Registration of a garage cooperative, required documents

The procedure for registering garage cooperatives is the same as for all other legal entities.

According to Federal Law"On state registration of legal entities and individual entrepreneurs"To a body authorized to conduct registration, that is, an inspection of the Federal tax service, such documents are submitted:

Important: in relation to the application, it is required:

Form N P11001;
in the section of the application No. 3, the complete data of the shareholders of the cooperative are indicated, who are part of the board (clause 4.4 of the order No. SAE-3-09 / 16 of the Federal Tax Service of the Russian Federation dated 1/11/04).

What the chapters of the charter of a garage cooperative should contain

General Provisions. This section indicates the full name of the organization, containing an indication of the subject of its activities. Detailed address. It should be announced that a garage cooperative is a legal entity and has all its attributes - an independent balance sheet, the necessary bank accounts, a round seal and a corner stamp, letterheads and other details.
Goals, as well as the subject of activity of GSK. Accordingly, the reasons for which it was created are prescribed. The subject matter part describes the means to achieve the main goal. This is the conclusion of all kinds of contracts: for the project of this garage cooperative, for the construction, implementation and connection of engineering communications, ensuring the life of the organization, its additional functions, etc.
Property. Describes all financial issues related to the organization, due to which the property of GSK is formed. It is voiced that on the basis of this property the funds of the cooperative will be created, then they should go short description... The size of the entrance fee to the garage cooperative is established, as well as all other types of contributions and the conditions for their payment. Describes what the costs of a garage cooperative should be. Penalties for delays or non-payment of contributions are determined (up to expulsion from members of the garage cooperative). Since the financial issue is very important, we will talk about this in more detail in the next block.
The governing bodies of the cooperative. These are usually:
4.1 The supreme body is the general meeting of the members of the GSK. His competence includes:

adoption of the Charter and all changes related to the document;
determination of the size of contributions and funds;
admission and expulsion from members of the garage cooperative;
adoption of cost estimates and balance sheets for the year by GSK;
the election of the board of the garage cooperative and the audit commission, as well as the deprivation of their powers;
decisions on reorganization of the company or its liquidation.

4.2. The executive body of GSK is the board, which is headed by the chairman. The board of the garage cooperative carries out its current functioning:

organizes the collection and accounting of contributions;
makes plans for estimates and costs;
maintains lists of members of the organization;
prepares and approves the agenda of the general meeting.

4.3. The control body of GSK is the Audit Commission. Members of the board cannot be included in it. Audit committee controls the financial activities of the cooperative.

5. Membership, responsibilities, rights. The chapter describes under what conditions it is possible to join a garage cooperative. The section should also describe all the rights that it gives, namely:

participation in the management of GSK;
profit share;
receiving cooperative payments;
the possibility of leaving the garage cooperative at any time and reimbursement of the share contribution;
unhindered receipt of any information about the activities of GSK;
obtaining a share of property, in addition to the indivisible fund, when the garage cooperative is liquidated, etc.

The chapter should also contain the duties of a member of the cooperative:

compliance with the provisions of the charter and decisions of the governing bodies;
compliance with fire, technical, sanitary standards and rules for the maintenance of a garage box;
fully participate in all types of financial activities of GSK, etc.

Conditions under which exclusion from the cooperative is possible:

systematic non-payment of contributions;
violation of the provisions of the charter of a garage building cooperative and the rules for maintaining a garage box;
damage to the property of GSK, its activities or reputation.

The provisions on how to voluntarily leave the garage cooperative should also be spelled out there.

6. Reorganization and liquidation of the company. Accession, merger, division, separation or transformation, as well as liquidation of the cooperative must be carried out by unanimous decision of the General Meeting. The following describes the conditions for the liquidation of a garage cooperative, usually these are:

decision of the general meeting;
court statement;
financial insolvency (bankruptcy) of the organization. Then the organizational measures for the liquidation of the GSK should be prescribed.

7. Reporting and accounting in the cooperative. The organization should maintain statistical, operational and accounting records and report on all of its activities. An independent audit of GSK's financial performance must be conducted every year.

Garage cooperative: how to open a successful financial organization

The source of the property of GSK, as the standard "statute of a garage cooperative" says, is the contributions of its shareholders. The Civil Code of the Russian Federation allocates only shares, as well as additional contributions. Here are some typical charter fees before starting a garage cooperative.

The entrance fee to the garage cooperative - the funds paid by the new member for registration and the costs of processing all the documentation for joining the garage cooperative.
Membership fee - financial resources that are contributed by equity holders of GSK for the salaries of its employees and other current expenses.
Share contribution. It doesn't have to be money. You can also contribute securities or other property, including property rights. The assessment of such a contribution should be made by mutual agreement of all shareholders of the cooperative.
Additional payment. Funds paid by a member of the organization in order to cover the losses of the cooperative.
Target contribution - funds allocated by GSK members for the purchase or creation of common garage property or for its change - replacement, overhaul, modernization. The duty of the chairman of the garage cooperative is to ensure that all these contributions are paid on time.

The size of the share contribution should be determined as a quotient of dividing the amount of financial costs for construction (according to the estimate) by the number of car places. The charter of the company must provide for the possibility of changing the size of the share contribution in the course of adjusting the estimate at different stages of construction.

The peculiarity of the organization of a garage building cooperative is that the admission of new equity holders is carried out gradually, throughout the entire period of construction of garages. Therefore, it is convenient to calculate the size of the membership fee according to the following scheme:

Calculate the garage cooperative's general running costs estimate for the entire year.
Divide the sum of all costs for this estimate by the design number of car places in the public complex and get the annual membership fee for one car place.
Determine the size of the annual membership fee in proportion to the number of places declared before joining the garage cooperative, regardless of the time of joining.

Before the start of operation, all property is the property of the cooperative as legal entity, but subject to state. registration of the right to it. But the members of the cooperative themselves do not need to register the transfer of ownership right from the very beginning, as is required by the Civil Code in other cases (Civil Code of the Russian Federation, Article 223 clause 2). The law establishes that the car places in a working garage belong to members of the State Insurance Company, who have fully paid share contributions (Civil Code of the Russian Federation, Article 218 clause 4). In other words, the ownership rights of a member of the cooperative are independent of the circumstances of his state. registration. After the completion of construction, only common areas remain on the balance sheet of the association. The garage cooperative is transferred to the status of common shared ownership (Civil Code of the Russian Federation, Article 244).

The daily activity of garage cooperatives is the operation of garage boxes, it does not pursue the goal of deriving profit from this.

But GSKs have the right to engage in entrepreneurial activities.

So how do you register a garage cooperative to make a profit?

Commercial activity can be the leasing of vacant premises and common areas, the provision of paid services car owners for maintenance and auto repair Vehicle.

Important! In this case, the accounting department of GSK must master the separate accounting of income and expenses. financial resources that would relate to non-commercial and commercial business activities.

Incomes that are not taken into account when calculating the tax base relating to income tax and earmarked receipts, including, are spelled out in Chapter 25 of Article 251 of the Tax Code of the Russian Federation "Tax on corporate profits".

These include earmarked receipts necessary for the maintenance of non-profit associations and the conduct by them of the activities provided for by the charter. Funds must come free of charge from individuals and other organizations and used for their intended purpose.

According to the provisions of Article 251, clause 2, clause 1 of the Tax Code of the Russian Federation, the earmarked funds include share, admission and membership fees. Therefore, before you pay attention: they are not taken into account when calculating the tax base for income tax for those of legal forms non-profit associations that have the right to accumulate them. If separate financial accounting is not conducted in GSK, then targeted financing will be subject to taxation on profit (Tax Code of the Russian Federation, Art. 251 p. 1 p. 14).

It should be noted that the money collected from members of garage cooperatives to pay for maintenance, maintenance and repair of property and in payment of received utilities, targeted funds (according to clause 2 of Article 251 of the Tax Code of Russia) are not. These receipts are the proceeds received by the garage-building cooperative for the services provided by it, it is subject to accounting when calculating the tax base for income tax.

Salaries of GSK employees are subject to UST, as well as contributions for compulsory pension insurance in accordance with the general procedure.

The income of the cooperative from commercial activities should be distributed among its equity holders (Civil Code of the Russian Federation, Article 116, clause 5). In the Law on consumer cooperation, the term “cooperative payment” is used for this situation. By the way, before leaving the garage cooperative, its member is entitled to an annual payment of such income. But do not forget that the income of members of the cooperative is subject to an additional tax: personal income tax is withheld in the amount of 13%.

And for its shareholder organizations, the garage does not act as a tax agent. Such revenues of the organization should be accounted for in an independent way (as a component outside the sale proceeds).

GSK pays property tax only for property on its balance sheet. In the balance sheet liability in accordance with this share on account 83, additional capital is established (letter of the Ministry of Finance of the Russian Federation No. 16-00-14 / 390 dated 14/8/01). For car places that are owned by members of the garage community, property tax must be paid by the owners.

You need to take into account the following fact: registration of a garage building cooperative gives the right to transfer the organization to more simple scheme taxation.

Privatization of land in a garage cooperative

In the overwhelming majority of the lands of garage cooperatives are provided to them for construction on a perpetual basis, in other words, permanent use. Therefore, the ownership rights to these lands remain with the state (or with the local government). In order to become the rightholder of such a plot of land, it is necessary to implement (to be more precise, to redeem it from the state or municipal property).

The Land Code of Russia declares the exclusive rights of the garage owner to buy out the land plot under this real estate object. The cost of this financial transaction must be established by regional legislatures. Most often it depends on the location of this site, but it cannot be higher than its cadastral value in any case.

It is worth saying that you can buy a land plot into ownership only if the garage on it is a separate structure with its own foundation, entrance, etc. If you own a box in one property garage complex, then the lands of such garage cooperatives are indivisible. The issue of indivisibility or divisibility is decided by the regional authorities of architecture and land relations. In this case, you will be able to redeem only a share in the rights of one in all shared ownership of all lands under the garage boxes of the cooperative. In addition, before opening such a garage cooperative, it makes sense to conclude a lease agreement with a plurality of individuals on the part of the tenant for an indivisible land plot. The decision to purchase or lease a plot of land must be made at a general meeting of the company's shareholders, which is then written down in the constituent documents of this garage cooperative. In order to redeem the land under the garage boxes into common shared ownership, it is necessary that the membership in your garage cooperative, as well as the ownership rights of all members of the cooperative to the boxes, must be properly formalized.

Now about how the ownership of land is formalized.

It is necessary to apply for the redemption of rights to a plot of land. If it is necessary to privatize a single plot under the garage boxes, the application must be one - on behalf of all the shareholders of the cooperative. We carry the application to the local administration. We add to it the documents that appear in the "List of documents attached to the application for the acquisition of rights to a plot of land that is in state or municipal ownership ...". This list was approved by order of the Ministry Economic Development and Trade of Russia. These documents are:

a copy of your regular passport;
a copy of the document confirming the right of the representative, if the application is submitted by the representative;
certificate of ownership of real estate (extract of the USRR);
an extract from the Unified State Register of Legal Entities on the right to the repurchased plot of land (as a rule, these are rights to perpetual use, which are drawn up before creating a garage cooperative);
if there is no registered right to this plot of land, you must attach to the documents a motivated refusal to provide you with information from the state registration authorities (State Register);
cadastral passport of the land plot, order it from the regional authority Federal Service state registration, cadastre and cartography based on a document of title to a plot of land - issuing such documents is the responsibility of the chairman of the garage cooperative;
a copy of the document for the right to the unlimited use of a plot of land or for the right to lease it (this is the very document of title to the land).

The regional administration will review your application for about 30 days. During them, she will decide to grant ownership of the site or lease it to the cooperative.

Within a month after the adoption of the appropriate decision, the regional administration prepares a draft contract for the purchase / sale or lease. Then she sends it to you with an appropriate offer to conclude it.

After all the necessary formalities, the transfer of ownership must be properly registered.

Fire safety in the garage cooperative, as well as the procedure for maintaining individual garages

It will be very problematic to complete the registration of a garage building cooperative if you do not take mandatory measures to ensure fire safety. Before registering a garage cooperative, the following measures will be required.

Organization of fire protection activities.
Design and installation of fire protection systems. There should be included - fire alarm, smoke removal, fire extinguishing, warning, and evacuation control in case of fire.
Carrying out a fire audit and examination and preparation of a "fire safety declaration".
Carrying out independent evaluation risks in the field of fire hazard.
Calculation and preparation of evacuation plans.
Training for GSK members under the minimum firefighting program. Before joining a garage cooperative, new members must be instructed accordingly. Organization and conduct of fire evacuation drills.
Development of organizational and administrative documentation for fire safety.

In practice, fire safety measures in a garage cooperative look like this.

If the number of car places in the GSK exceeds 25 units, then a plan for the arrangement of cars should be developed, which would describe the sequence and procedure for their evacuation in case of fire.

In garage-building cooperatives, according to fire safety rules, it is prohibited:

installation of vehicles in excess of the norm, violation of their placement plan, reduction of the gap between vehicles;
blockage of exit gates, as well as driveways;
carrying out forging, thermal, welding, painting and woodworking works and washing parts using flammable liquids, as well as flammable liquids;
keep vehicles with open fuel tanks and with oil or fuel leaks;
refuel cars with fuel, as well as drain fuel from them;
charge rechargeable batteries directly on cars;
heat motors with open fire (fires, torches, blowtorches), use open fire for lighting;
store household items and furniture made of flammable materials in garages;
store fuel reserves over 20 kg and motor oils over 5 kg;
leave vehicles unattended if there is a fuel leak from the fuel tank, carburetor or gas line. The sanctions for violation of these rules should include tough measures, and one of them is the forced exit from the garage cooperative.

It is necessary to store fuel and oil only in a reliable, tightly closed container.

Garages must be kept clean at all times. Spilled fuel and oil should be immediately filled with sand and removed from the room.

It is strictly forbidden to park cars in the passages of the GSK and fire breaks. All garages need to be equipped with fire extinguishers and sand boxes.

The use of firefighting equipment and tools off-label is strictly prohibited.

In the event of a fire, you must:

immediately report the fire to service 01 and indicate the exact address;
before the arrival of the fire brigade, take all measures to evacuate property and people;
start extinguishing the fire with the available means - water, fire extinguishers, sand, etc.

Garage cooperative - how to register it A garage cooperative, or rather a garage-building cooperative, is a kind of consumer cooperative. It is created to address the issue of storage of vehicles by its owners.

Garage-building cooperative is a non-profit organization. A separate legislative act, regulating the activities of GSK is not, therefore, during its activities it is necessary to be guided by several regulatory documents. Summarizing excerpts from the legislation, one can determine the registration and activities of GSK. The membership of the garage-building association must be at least three people.

The process of registering an association is the same as registering a legal entity. To register GSK, a set of documents is submitted to the Federal Tax Inspectorate:

Registration application.
Association charter.
Minutes of the meeting of the general meeting of its founders.
Receipt of payment of the fee. The application is drawn up in form N P11001.

The charter of the cooperative should reflect information:

the name of the garage construction association and its location;
the subject and purpose of the functioning of the cooperative;
information about the share contributions of GSK participants;
about management bodies and their powers;
the procedure and conditions for making decisions by members of the cooperative;
on compensation of losses by members of GSK.

Property of members of a garage-building cooperative. The main property of a garage-building cooperative is the contributions of its members.

Contributions are subdivided into:

entrance fees;
membership fee;
share contributions;
additional contributions;
targeted contributions.

The property is owned by a garage-building cooperative as a legal entity, if the state registration procedure has been carried out. The members of the cooperative own their parking spaces if they have paid their shares in full. Of course, in order to dispose of this property, you must also go through state registration.

Activity of a garage-building cooperative to extract financial profit. The main activity of the garage-building cooperative is aimed at operating garages and does not have the main goal of making a profit. But GSK can also carry out entrepreneurial activities.

The activities of the cooperative to extract financial profit:

renting out garages and parking spaces;
the provision of services for the maintenance and repair of vehicles of car owners, etc.

Before registering a cooperative with a bank, an organization's current account is opened and a cadastral passport of the land plot is obtained. After successful registration, it is necessary to draw up a project for the construction of the planned buildings and road transport infrastructure. When the project is ready, a construction contract is concluded with a contractor that has the right to carry out such activities. When the construction is completed, you can conclude contracts for the operation of the erected premises and buildings with operating organizations. After these stages, it is necessary to carry out state registration of the ownership of the cooperative to the existing premises and buildings located on the territory.

The land plot of the territory of the garage-building cooperative is taken on a long-term lease or used under the right of indefinite use, in the future it is redeemed and privatized. The land privatization process will take a long time, but it will be worth it.

Allows you to solve issues related to the storage of personal cars. Citizens unite on a non-profit basis. They pay contributions, which are the source of investment in the construction of GSK.

When the construction is over and the operation of the facility begins, only those members of the cooperative who have paid all the shares can apply for the allocation of a garage.

Cooperative garages: advantages, disadvantages

The main advantage of GSK is accessibility: you can create a structure from those materials that the owner of the car can afford. For example, use brick for construction or not build anything, but install a metal garage.

Another important indicator is the ability to choose a parking lot as close to home as possible. This will allow you to walk to the garage behind the car and not use for this by public transport or by bike.

In addition, there will be no need to deal with guarding the garage, repairing access roads and solving many other problems, which is also a very important advantage of the cooperative community.

Many believe that GSK also has disadvantages. This is that the garage is a common property, not a sole proprietor: in order to become the owner of the site, you need to become a member of the cooperative. Only membership in this community grants the right to use a parking lot, garage, or build a structure on a designated site.

Creation rules

Nowadays, GSK is a fairly common form of solving the problem of space for a car. But in order to create a cooperative community, you need to know the rules for its design. Since this is not possible alone, it is necessary to recruit like-minded people, choose a name for the cooperative. Why is it necessary to name the community at this particular stage? Because when designing different ones, it is the name that will appear in them.

Next, you have to create your own charter, which is also an important document. Therefore, it should be drawn up by an initiative group. That is why it is advisable to recruit as many people as possible into the cooperative: the more members in the cooperative, the less work each participant has to complete, and the faster the construction of the garage will be carried out.

Register a garage cooperative and register it.
Execute a lease agreement for a plot.
Visit the relevant authorities and clarify if there are any other requirements, without which it is impossible to build a garage - in each region there is a list required documents may differ significantly from the generally accepted ones.
After registration of all the constituent documents (this number includes the cadastral passport of the object), it is necessary to obtain a lease agreement for the desired plot. It must be registered with the appropriate service.
Now it remains to conclude a contract for the preparation of project documentation and construction. It is best to contact a trusted construction organization for this.

Since important documentation has to be developed and executed to create a community, it is advisable to hire a qualified lawyer and entrust this matter to him. This will allow avoiding many mistakes and, as a result, loss of time and money due to bureaucratic red tape.

Feature of the community

What to consider when planning to build a garage. GSK is a consumer structure in accordance with the legislation of the Russian Federation. Its basis is the base of existing acts. According to them, in particular, the rights of the founders of the cooperative cannot be infringed or limited.

To properly conduct business in a cooperative by solving a variety of financial issues, an accountant is required. Moreover, one who understands how to spend money. And also - he knows how to keep separate records. If there is no separate accounting, then the incoming funds (membership fees, shares, entrance fees, etc.) will fall under taxation.

Privatization of land

The land under the garages is not private property, but belongs either to local governments or the state. The Land Code of the Russian Federation states that the owners of GSK buildings (Moscow or any other city in the country) located on a specific site have the primary right to acquire land under them. The price can be any, but not higher than indicated in the inventory.

If the garages are not built with a single structure, but each separately, and there is a passage between them, each owner has the right to redeem his part and be independent from the community.

If a separate box - component cooperative, then they can be divided only upon receipt of permission at a meeting of community members.