The creation of TSN (real estate owners' partnership) is currently quite widespread. There are reasons for this. Registration of such a community requires an extremely serious approach. We will consider the most important issues that you will need to solve in this article. Our lawyer on housing and communal services and company registration will help both in drawing up documents and in supporting the entire procedure for creating an organization. In addition, find out whether this form may be much more profitable within the stated goals.

How to create a TSN (real estate owners' partnership)?

For the legal activities of such a partnership, registration of TSN with the tax office is necessary. To do this, you will have to collect an impressive package of documentation:

• minutes of the owners' meeting;
• charter;
• receipt for payment of state duty;
• a letter of guarantee type from the owner of the premises, to which is attached a copy of the certificate proving his ownership;
• a specific form of application for registration, certified by a notary (document on the creation of a legal entity).

All papers are submitted to the tax office at the location of the future partnership. And only after the registration process is completed, you can open a bank account where membership fees will be received.

ATTENTION: do not forget that the drafting procedure is preceded by meetings of owners, which, in case of violation of the procedure, will lead to the procedure: in court.

Step-by-step instructions for registering TSN

Note that if TSN is registered, step-by-step instructions provide for a certain procedure. Following it, you will have to go through several stages:

1. decide to create an organization;
2. create a charter;
3. select a manager;
4. register.

It is worth saying that you will have to follow the procedure for registering a real estate owners’ association, since it simply will not be registered.

In addition, the protocol on the creation of a real estate owners’ association plays a special role in the meeting process. This is a document that records the entire process of the first stage - making a decision on the meeting. Those. it should indicate: who was at the meeting, who became the secretary of the community, its chairman, who became a member of the board, who became an auditor. The minutes indicate both the amount of membership fees, approved jointly by all members, and the drafted charter.

Please note that the answer to the question of how to register a TSN can be found by contacting our lawyer, who will explain the step-by-step instructions of the process. Here you will find information about what documents are needed to register TSN, how to fill them out correctly, the deadlines for submitting them and making a decision. All this is important to take into account if you want everything to go well and without registration refusal.

ATTENTION: the procedure for registering a company has nuances, mistakes lead to monetary losses - watch the video with advice from a lawyer and subscribe to the YouTube channel to get a free consultation in the comments to the video online.

Increasingly, management organizations are seeking to conclude Property Owners Association contract so as not to bear licensing risks. Perhaps this way of working will be useful to you too. Therefore, we recommend reading today’s article. In it we will tell you how to create a TSN.

HOA and TSN: what is the difference

In accordance with Art. 123.12 of the Civil Code of the Russian Federation, a partnership of real estate owners is a voluntary association of real estate owners. These may be the owners of premises in a building, including an apartment building, or in several buildings, residential buildings, country houses, gardening, gardening or summer cottage plots, etc. TSN are created for joint ownership, use and disposal, within the limits established by law, of property (things), which by force of law is in their common ownership or for common use, as well as to achieve other goals provided for by laws.

The definition of HOA is given in Art. 135 Housing Code. Homeowners Association the type of real estate owners' associations is recognized. This is an association of owners of premises in an apartment building for joint management:

• common property in the apartment building
• or the property of premises owners in several apartment buildings,
• or the property of the owners of several residential buildings.

And also to ensure ownership, use and, within the limits established by law, disposal of this property. TSN deals with:

• creation, maintenance, preservation and increase of property,
• provision of utilities to users of premises in apartment buildings or residential buildings,
• other activities aimed at achieving goals management of apartment buildings or for joint use of property.

Charter and obligations of TSN

The charter of the real estate owners' association is adopted at a general meeting. Such a meeting is held in the manner prescribed by Art. 45-48 of the Housing Code, by a majority vote of the total number of votes of the owners of premises in an apartment building.

The number of TSN members who created the partnership must exceed 50% of the votes of the total number of votes of the owners of premises in an apartment building.

A partnership of real estate owners is created without limiting the period of activity, unless otherwise provided by the charter of the partnership.

TSN is liable for its obligations with all its property. But is not responsible for the obligations of the members of the partnership. Members are not liable for the obligations of the partnership.

Conditions for creating TSN

According to Art. 136 of the Housing Code of the Russian Federation, owners of premises in one apartment building can create only one homeowners’ association.

A homeowners' association can be created:

• owners of premises in several apartment buildings, if the houses are located on land plots that have a common border and networks of engineering and technical support, other infrastructure elements intended for joint use by the owners of the premises. Documents confirming the common border are contained in the Unified State Register of Real Estate.
• owners of several nearby residential buildings, country houses with or without personal plots, garages and other objects, if the houses are located on land plots that have a common border and utility networks, other infrastructure elements that are designed to serve more than one residential Houses.

A homeowners' association is a legal entity from the moment of its state registration. State registration property owners association carried out in accordance with the legislation on state registration of legal entities.

We have developed step-by-step instructions on how to create a real estate owners' partnership. It is included in the handouts for this article. To download them, click “Get everything for 190 rubles.”

A real estate owners' association is a relatively new form of non-profit organization.

It differs in its organizational and legal status and is created to unite property owners of various types.

What TSN is, what laws govern it and how this form of organization differs, you will learn after reading the article.

Article 123 of the Civil Code defines a partnership of real estate owners.

According to it, TSN is an association of real estate owners who, on a voluntary basis, create a partnership to organize joint ownership, use and disposal of real estate. It can also solve other problems that do not violate the law.

In this form, it is not only easier to keep records of real estate objects, but also to manage them. For example, residents who own apartments in an apartment building create a TSN to regulate cleanliness and order inside the building (lights on the floors, elevator operation, etc.) and in the area near it. Their goal is to provide comfortable living conditions.

This association is a legal entity whose members own real estate of the same type.

Partnership unites owners of any real estate:

• Premises (both residential and non-residential) in one building (or several).
• Residential or country houses.
• Dacha plots.
• Gardens or vegetable gardens.

Legislative regulation of the issue

Changes in the Civil Code that occurred in 2014 affected almost all owners (and not just legal entities), although the law does not oblige them to undergo the re-registration procedure.

TSN is regulated on the basis of the general legislative framework relating to real estate.

Among legislative acts related to this type of organization, the following are distinguished:

• Civil Code of the Russian Federation - articles 49, 65, 123, 174, 181,182 and 218.
• RF LC – Articles 135, 136, 143, 145, 149, 150, 152 and 161.

By the way, since 2014, there have been changes in the legislation, according to which SNT (horticultural non-profit partnerships) and (homeowners' partnerships) are now created in the form of TSN.

Functions, tasks and goals of the organization

Functions in TSN distributed as follows:

Main task such an association is the organization of collective use of real estate. Thanks to a property owners' association, owners can manage it themselves without involving third parties (for example,).

Rights and Responsibilities

The legal capacity of a real estate owners' association is enshrined in the main document - the organization's charter.

This form of legal the person has specific, separate property, which, if necessary, will be used to meet the obligations assumed.

So participants are not responsible for the actions of the organization:

• Neither subsidiary.
• Not in solidarity.
• Not a share.

The partnership takes over duty for the formation of supervisory and management bodies created to coordinate and make decisions by its members and other legal entities (for example, to carry out construction work or connect to the housing and communal services network). The main governing body of the association must make decisions on establishing mandatory contributions for members of the organization.

TSN can carry out business activities and receive income from it (according to the Civil Code of the Russian Federation), but under two conditions:

• This activity must meet the goals of the association (as enshrined in the charter).
• Profits cannot be distributed among members of the organization.

All actions of the organization must correspond to its goals and objectives. At the association have rights:

If the participants do not fulfill their obligations as enshrined in the charter or the decision of the meeting, the partnership may try in court to force them to fulfill their obligations, make payments or contributions. Also, the organization, in court, can demand from violators compensation for losses caused due to the failure of members to fulfill their obligations.

TNS obliged:

• Conduct its activities within the framework of the norms established by law, as well as in accordance with its charter.
• Conclude contracts with third parties to perform specific work.
• Fulfill your obligations and monitor the sanitary and technical condition of the common property.

The owner becomes a member of TSN after he submits an application for entry there. You can leave the partnership by filing an application for withdrawal from it.

His members have the right:

• Request TSN for information about its activities.
• Participate in the activities of the association independently or by sending a proxy there (select and become a candidate for management positions, make proposals regarding improving the quality of work).
• If they do not agree with the decision of the governing bodies, they can appeal it in court.
• Familiarize yourself with the main documents of the organization.
• Demand from TSN the proper quality of services and work that they are required to carry out in accordance with the charter.

Registration procedure

IN charter union you need to specify it:

Members of TSN (and at the same time its founders) can be:

1. Phys. persons who are owners of real estate designated as a public property.
2. A legal entity that has the right to own, manage and manage the property of the partnership.

When joining an organization and filling out an application, the person who wishes to enter it provides information about himself. Later, this information will be entered into the register so that it can be established exactly what kind of real estate (share) belongs to this member. If there are any changes to the real estate or personal data have changed, the TSN participant will have to notify the board of the organization about this.

There are no strict and clearly defined requirements for the charter of a partnership in the legislation. The main thing is that its provisions do not violate the norms of the Housing and Civil Codes.

Advantages and disadvantages of such an association

Advantages associations of property owners as follows:

Flaws the associations are:

• It is not a universal organization with a legal status that will solve any problem. Much depends on the type of property itself. Not all owners should unite. For example, if the partnership consists of owners of unsafe housing or living in a building that requires major repairs, they are unlikely to be able to collect the required amount on time.
• There is a high risk of bankruptcy of the association. In this case, the owners will not be able to return their funds and contributions.
• TSN must obtain a license to conduct activities specified in the charter. This will take additional time, effort and money.

Distinctive Features

Such an association of owners different from HOA the following features:

About the advantages of organizing this type of association of real estate owners, see the following video:

REAL ESTATE OWNERS ASSOCIATION

A real estate owners' association is a voluntary association of owners of real estate, in particular premises in a building (including multi-apartment buildings) or in several buildings, residential buildings and non-residential buildings.

To register a Real Estate Owners Association, we will need the following documents and information:

1. Name of TSN.

2. Address (location) of TSN.

3. Information on the total area of ​​an apartment building and the area owned by the owners of the premises (for a homeowners’ association).

4. Passport details of the Founders (individual), name and OGRN of the founder of the legal entity.

5. Passport details of the sole executive body of TSN (Chairman of the Management Board) and members of the Management Board.

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REGISTRATIONS

DIFFERENCE between HOA and TSN

The concept of "property owners' partnership" appeared on September 1, 2014 as a new organizational and legal form of non-profit organizations.

A real estate owners' association (RTN) is an organizational and legal form of non-profit organizations, and a homeowners' association (HOA) is one of the types of TSN, within which the owners of premises in an apartment building (MKD) or in several apartment buildings or residential buildings with a common border and within which there are networks of engineering and technical support, other infrastructure elements that are intended for joint use by the owners of premises in these buildings are united.

Based on the above, TSN is, in comparison with HOA, a broader concept - an association of owners of different types of real estate, while within the HOA only owners of premises in apartment buildings are united.

The main difference from other legal entities and other types of TSN is that it is in the HOA that the share in the right of common ownership is taken into account when voting. The number of votes that each owner of a premises in an apartment building has, in proportion to his share in the right of common ownership of common property in a given house. It is easiest to take 1 sq.m. as one vote of the owner. m of the total area of ​​the premises owned by him, therefore It is in the HOA that they “vote by the meter”. Thus, number of votes the owner has specific room(s) in an apartment building, proportional to the area of ​​the premises (premises) belonging to the specified owner on the right of ownership. Voting as part of the owner's votes is not provided for by law.

CREATION OF A HOUSING OWNERS ASSOCIATION

A homeowners' association (HOA) is an association of owners of premises in an apartment building (MKD) for the joint management of common property in an MKD or, in established cases, the property of owners of premises in several MKDs or several residential buildings, ensuring ownership, use and, in cases established by law within the limits of disposing of the relevant property, carrying out activities to create, maintain, preserve and increase such property, providing utilities to persons using premises in this apartment building or these residential buildings, as well as other activities provided for by law (Part 1 of Article 135 of the Housing Code of the Russian Federation) .

1. Create an initiative group to organize an HOA

The decision to create a homeowners' association is made by the owners of premises in an apartment building at their general meeting.

The initiator of the meeting can be any owner of residential or non-residential premises in an apartment building, including representatives of municipal property, or an initiative group. Conduct work to collect information about the owners of the premises and their desire to create a HOA.

2. CONDUCTING PREPARATORY work for organizing a meeting to create an HOA

1. It is necessary to compile a register (list) of owners of premises in the apartment building (when creating a multi-household association - in each apartment building separately.

2. You should decide on the name of the HOA and prepare a draft charter for the HOA.

Do not forget that the name of the HOA must contain an indication of the organizational and legal form and the nature of the activities of the legal entity. Therefore, the name should contain the words:“Real Estate Owners Association “name”; house address, for example,"Shirokaya st., 5", "Severny boulevard 10" or "Kosmodamianskaya embankment, 1". Lyrical titles like"Chamomile", "Vertical" are not allowed.

3. It is necessary to think over and prepare the candidates for the counting commission of the meeting, members of the HOA board and its chairman, and the audit commission (auditor) of the HOA.

4. It is necessary to formulate an agenda for the general meeting of owners of premises in the apartment building on the creation of an HOA, which must necessarily contain the following questions:

Elections of the counting commission;

Choosing a way to manage a house - creating a homeowners' association;

Approval of the HOA charter;

Elections of the HOA board;

Election of the chairman of the board of the HOA (elected from among the board members);

Election of the audit commission (auditor) of the HOA;

Election of an authorized representative of premises owners for state registration of the HOA (the future chairman of the HOA board is elected by this representative);

5. Notices of the general meeting and voting ballots should be prepared.

6. The notice of a general meeting of owners of premises in an apartment building must indicate:

1. information about the person on whose initiative this meeting is convened;
2. the form of holding this meeting (in-person, absentee or absentee voting);
3. the date, place, time of this meeting or - in the case of this meeting being held in the form of absentee voting - the closing date for the receipt of decisions (ballots) of the owners on issues put to vote, and the place or address where such decisions should be transmitted. In case of absentee voting, the notice indicates the date of the in-person meeting through the joint presence of the owners of the premises in a given building to discuss issues on the agenda and the end date for accepting decisions (ballots) of the owners on the issues put to vote;
4. the agenda of this meeting;
5. the procedure for familiarizing yourself with the information and (or) materials that will be presented at this meeting, and the place or address where they can be viewed.

7. Preparation of ballots for holding meetings in absentia, in absentia and in absentia.

3. holding a meeting to create an HOA

A general meeting of owners of premises in an apartment building in any form begins with notification of all owners of premises in an apartment building about its holding.

No less than 10 days Before the meeting, its initiators must place a notice about holding a general meeting of owners in the premises of this house, determined by the decision of the general meeting and accessible to all owners of this apartment building. Otherwise, if there is no such decision, the notice of the meeting should be given to each owner, including legal entities, against signature or sent by registered mail. At the same time, you should send notification to local government who is the owner non-privatized apartments (if the building has such apartments).

The decision to create a HOA is considered adopted if it is voted for by the owners of premises in the corresponding apartment building, having more than 50% of the votes of the total number of votes of the owners of premises in such a building.

In the state information system of housing and communal services, citizens can vote electronically at general meetings of owners of premises in an apartment building on all issues of managing an apartment building in the city. Moscow, St. Petersburg, Sevastopol - from 07/01/2019.

4. Preparation of documents for the meeting on the creation of an HOA

The procedure for drawing up documents based on the results of the general meeting and their list are the same for all forms of holding the meeting.

At the end of the in-person meeting or completion of the collection of absentee or in-person voting ballots, the initiators of the meeting, in accordance with Part 5 of Art. 136 of the Housing Code of the Russian Federation are list of owners premises in the MKD, indicating the passport details of these owners, details of their title document for ownership and their shares in the right of common ownership of common property in the MKD. This document is compiled without fail, is an annex to the protocol and its integral part.

The minutes of the general meeting are drawn up in writing within the time limits established by the general meeting, but no later than 10 days after the general meeting.

Minutes of the general meeting of premises owners in an apartment building where decisions were made to create a homeowners association and approve its charter. The minutes of the meeting are a legally significant document, since the decisions recorded in it have civil consequences and give rise to these consequences for all persons (owners of premises) who had the right to participate in this meeting, including those who did not take part in it or vote against.

2) information about the document confirming the ownership of the person participating in the vote to the premises in the corresponding apartment building;

3) decisions on each issue on the agenda, expressed in terms of “for”, “against” or “abstained”.

After drawing up this protocol, the initiators of the meeting must once again go around the owners of the premises in the apartment building, who voted for the creation of the HOA and its charter, and sign the protocol with them. Each listed owner must personally sign the protocol.

Please note: sign the protocol for all family members one hand is strictly prohibited. During state registration of the HOA with the tax authority, this may become a reason for refusal of registration.

5. STATE REGISTRATION of a homeowners association (HOA)

State registration of HOAs is carried out in accordance with Federal Law dated 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.

To register an HOA you must submit to the tax authority:

1. application in form N P11001.
2. protocol (when creating a HOA in several apartment buildings - minutes for each house) of the general meeting of owners of premises in the apartment building, at which decisions were made on the creation of the partnership and on the approval of its charter;
3. HOA charter (in two copies when submitting documents directly or by mail);
4. information about the persons who voted at the general meeting (meetings) of owners of premises in the apartment building for the creation of an HOA, about the shares owned by these persons in the right of common ownership of common property in the apartment building;
5. notarized power of attorney or a notarized copy of the power of attorney (if a representative handles the documents);
6. document confirming payment of state duty. For state registration of HOAs, a state fee of 4,000 rubles is paid. (Clause 1, Clause 1, Article 333.33 of the Tax Code of the Russian Federation).

6. Notification of interested parties about the creation and start of operation of the HOA

After state registration of the partnership must give notice about the beginning of its activities to the authorized executive body of the constituent entities of the Russian Federation that carries out state housing supervision (state housing inspection).

In Moscow, the state housing supervision body is Moszhilinspektsiya(Clause 1 of the Regulations, approved by Decree of the Moscow Government dated July 26, 2011 N 336-PP).

Attached to the notification is a copy of the minutes of the general meeting of owners of premises in the apartment building on the creation of the HOA, certified by the seal and signature of the chairman of the HOA board, and a sheet of entry in the Unified State Register of Legal Entities on the state registration of the HOA.

After the minutes of the general meeting are drawn up and signed by the owners of the premises in the apartment building in the prescribed manner, the decisions on the creation of the HOA and the termination of the management agreement with the former management company are considered accepted, as confirmed by the owners - the initiators of the meeting must notify this management company and request from it technical and other documentation related to the management of the house.

The created HOA has the right to provide services and (or) carry out work on the maintenance and repair of common property in an apartment building on its own or to attract, on the basis of contracts, persons carrying out the relevant types of activities (Part 2.2 of Article 161 of the Housing Code of the Russian Federation), and conclude a management agreement with the management organization, under which the management organization undertakes obligations to provide all services and (or) perform work to ensure proper maintenance of the common property in a given house, and to provide utilities.

RATES AND BENEFITS OF HOA

The main statutory purpose of the HOA is to maintain the apartment building in the best possible condition. HOA has preferential taxation, therefore, the economic situation in the HOA, all other things being equal, is better than in most management companies.

Utility tariffs do not depend on the way the house is managed. They are accepted by the state body - the Regional Energy Commission of the constituent entity of the Russian Federation in accordance with current legislation.

Thus, when creating an HOA, tariffs for utilities will not change.

When creating an HOA all benefits and subsidies provided by law are preserved.

Federal legislation does not provide a 50% discount on the maintenance of residential premises of privatized apartments for people with general illnesses and families that include disabled children. If the apartment is privatized, it is a private housing stock, and, accordingly, the 50% benefit for the maintenance of residential premises is not accrued to disabled people due to a general illness.

When creating an HOA, benefits for paying the fee for major repairs common property in an apartment building is also preserved.

TAXATION OF HOA

If the HOA applies the basic taxation system (OSNO). Not subject to VAT on the territory of the Russian Federation, the sale of utility services provided, in particular, by homeowners' associations, subject to the purchase of utilities by the specified taxpayers from organizations of the utility complex, suppliers of electric energy and gas supply organizations, organizations providing hot water supply, cold water supply and (or) sanitation.

Funds received by the HOA from the budget for major repairs apartment buildings within the framework of the implementation of Federal Law N 185-FZ are not included to the tax base for income tax.

Not subject to taxation funds from owners of premises in apartment buildings received in the accounts of the HOA to finance repairs and major repairs of the common property of apartment buildings.

Mandatory payments received by HOAs from their members, in accordance with the generally established procedure, are included in the tax base for corporate income tax. At the same time, utility payments, for example, such as fees for electricity, hot and cold water, garbage removal, etc., while being reflected in the income side of the HOA, are taken into account as expenses, since they must be transferred to the relevant organizations providing these services, and thereby are not subject to taxation.

Based on subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation, the homeowners’ association, using the simplified tax system , when determining the tax base does not take into account entrance fees, membership fees, donations, as well as deductions for the formation of a reserve for repairs and major repairs of common property, which are made by the HOA by its members. Accounting for other payments received by the HOA from its members as part of income will depend on the contractual relations of the HOA and its members.

Moreover, if the HOA applies the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses (15%), then it has the right for tax purposes to take into account expenses that meet the requirements provided for in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

If the amount of tax calculated in the general manner is less than the amount of the minimum tax calculated, such taxpayers are required to pay minimum tax of 1 percent of the tax base.

According to the Letter of the Federal Tax Service of Russia for the city of Moscow dated November 25, 2008 N 26-14/109814, payments by tenants for the maintenance of elevator facilities, fire safety systems and solid waste removal, received to the account of the HOA and subsequently transferred to organizations providing the relevant services, are not included in income, since the HOA does not provide these services.

TSN REGISTRATION COST

15,000 rubles

Property Owners Association

The cost of the service includes:

1. Payment of state duty 4000 rubles.
2. Preparation of a package of documents for state registration (protocol, charter, list of owners, application).
3. Submission of documents to the registration authority.
4. Support of state registration at all stages.
5. Receiving documents from the registration authority.
6. Making a seal.

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