What is TSN in an apartment building. TSN instead of HOA. What will change? Free online legal advice on all legal issues
Legislation Russian Federation implies the ability for citizens to unite to work together for a task and manage housing or real estate.
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So, regulations allow owners real estate unite on a voluntary basis for joint ownership and disposal of property.
The tasks of such associations can be very different, but before that you need to find out what a partnership of real estate owners (TSN) is in the Russian Federation in 2019.
What it is
In accordance with the law, all participants in the partnership have equal rights, but at the same time resolve all issues in the manner of a collective agreement.
This concept is relatively recent and this moment it is understood that associations of owners can be created in the form of TSN:
- premises in apartment building;
- premises located in different buildings;
- private houses, as well as country houses;
- land plots, which can be used as summer cottages, and are also intended for vegetable gardens or gardens.
It follows from this that a partnership of real estate owners is an association that includes owners of different and, importantly, different types of real estate. It can be both apartments and offices, cottages and even land plots.
Everything is determined jointly, but it should be borne in mind that the law provides for liability for debts only of the partnership.
Thus, the members of this association are not liable for its debts, which protects them from the dishonesty of individuals or activists.
Key Concepts
In order to understand the issue of a partnership of real estate owners, one should understand what terms operate in the field and in what case they can be used.
This will allow you to understand the essence of TSN, to understand what people can be included there, and what functions they can perform:
| Term | Meaning |
| TSN | The Association of Real Estate Owners is an association of real estate owners, which was organized to perform joint functions. In the Russian Federation, the methodology for creating such civil groups and their legislative features are extremely widely described in the relevant regulations. |
| Owner | A person who has full rights to some property and can dispose of it at his own discretion. The identity of the owner is confirmed with the help of title documents, which must be drawn up by a notary or government agencies. Only if there is a document on the right to own property, a person can have the status of an owner |
| Real estate | Property recognized as immovable in accordance with the law, that is, objects that are closely connected with the land, and their movement in space is impossible, which threatens to destroy or lose the functions characteristic of real estate |
Organization goals
In order to understand what TSN is, you first need to fully familiarize yourself with the goals of the organization. That is, it is extremely important to understand what functions such an association performs.
Thus, the functions of control and management are provided at the meeting of owners, while the implementation of the decisions made is ensured by different methods.
So, the board of members of the TSN can be organized, or everything is done individually, for example, by decision of the chairman.
In order for the management sector of the partnership to perform its functions efficiently, it is controlled by the audit commission, which can thus ensure normal work.
The task of TSN is the normal organization of the collective use of real estate. Thanks to the association, property owners can manage their property on their own, without the involvement of management companies.
In this case, the interests of different people are not violated, and they can jointly manage their own property in full, and this does not require large labor costs, since the roles are distributed among the members of the TSN.Legislative regulation of the issue
Regarding TSN, in the legislation of the Russian Federation there are certain rules that are laid down in different articles Civil Code RF.
In particular, some points are spelled out in articles 49, 65, 123, 174, in addition, some information is also in articles 181 and 182.
They talk about what features non-profit organizations have, what rights their members have, and of course, much attention is paid to what liability may arise due to violation of the rules for using property.
Considering that the legislation has now changed, since 2014 non-profit gardening partnerships and HOAs have been organized in the form of TSN.
In particular, this is confirmed by Articles 135 and 136 Housing Code RF, which talk about how this association is created and registered, and what it is in general.
There is also Article 143, which determines the procedure for membership in the TSN, and Article 145 stipulates the moment with the meeting of members of the TSN, as well as issues that may be considered there.
Important Aspects
If you plan to organize a TSN, then of course you should find out exactly how this process goes, because even a non-profit association has its own registration procedure.
Therefore, it is important to comply with legal regulations so that the organization is absolutely legal. And so that there are no disagreements between its participants, they must familiarize themselves with the rights and obligations of the TSN, as well as their own rights.
And of course, it will be useful to find out if this association is different from the HOA, which were popular long before the establishment of TSN.How to form a homeowners association
In order to create a TSN, first you need to hold a general meeting of property owners, where the minutes are kept. It is necessary to fix in it not only the general decision on the creation of the partnership, but also the adoption of the Charter of the partnership.
The Charter itself should indicate the name of the TSN, its location, legal status, as well as the composition of the governing body. In addition, the Charter prescribes the subject of the association, that is, the property controlled by the organization and its goals.
And of course, the areas of activity and competence between the TSN bodies are delimited, it is necessary to separately stipulate the procedure for making decisions, whether this will be achieved by a majority vote or unanimously.
These documents must be submitted to the authority responsible for the approval of legal entities. Only in this case, the registration of a partnership of real estate owners and step-by-step instruction for this will be legal and correct.
Rights and obligations
It follows from the law that TSN is such a form legal entity, which may have some property used to meet obligations.
At the same time, its members do not bear any subsidiary, or joint and several, or shared liability for the activities of the partnership.
At the same time, the partnership undertakes to form the governing bodies necessary for its cooperation with state services or legal entities. Also, the main body of the TSN establishes mandatory contributions for members of the organization.
The Association has certain rights, including:
- the opportunity to conduct entrepreneurial work that does not contradict the adopted charter;
- conclude agreements, the content and subject of which does not have comments and objections from other participants in the partnership;
- TSN can draw up estimates on the basis of which financial activities are carried out;
- agreements regarding the sale and purchase of property, its lease or exchange;
- carry out work to improve the condition of the property, as well as provide services to its owners;
- get loans from banks and use them at your own discretion.
At the same time, TSN is obliged to conduct its activities strictly within the framework of not only legislation, but also the Charter. Also, the partnership must enter into contracts with third parties to carry out work, as well as fulfill its obligations and exercise control over common property.
TSN members have the right to participate in the activities of the association independently or in the form of an authorized representative, request information about the activities, and familiarize themselves with the documents of the organization.
If the association does not fulfill its obligations, people can demand quality services and work according to the charter, as well as appeal controversial decisions in court.
The pros and cons of such a combination
TSN has both pluses and minuses, but they are quite individual. Despite this, there are still some points to consider, because it can be important:
How is it different from HOA
According to the legislation, TSN and HOA are now almost identical concepts, but there are certain differences.
ASSOCIATION OF REAL ESTATE OWNERS
An association of real estate owners is a voluntary association of owners of real estate, in particular premises in a building (including many apartment buildings) or in several buildings, residential buildings and non-residential buildings.
To register the Association of Real Estate Owners, we need the following documents and information:
1. Name of TSN.
2. Address (location) of TSN.
3. Information about the total area 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 data of the sole executive body of TSN (Chairman of the Board) and members of the Board.
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DIFFERENCE HOA FROM TSN
The concept of "partnership of property owners" appeared on 09/01/2014 as a new organizational and legal form of non-profit organizations.
The Association of Real Estate Owners (TSH) is the organizational and legal form of non-profit organizations, and the Association of Homeowners (HOA) - one of the types of TSN, which unites 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 engineering and technical support networks, other infrastructure elements that are intended for joint use by the owners of premises in these houses.
Based on the foregoing, TSN is a broader concept compared to HOA - an association of owners of different types of real estate, while within the framework of 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 when voting that the share in the right is taken into account common property. The number of votes that each owner of a premise in an apartment building has, in proportion to his share in the right of common ownership of the common property in this house. For one vote of the owner, it is easiest to take 1 sq. m of the total area of the premises owned by him, therefore it is in the HOA that they "vote with meters". In this way, number of votes held by the owner a specific room (rooms) in an apartment building, in proportion to the area of the premises (premises) owned (owned) by the specified owner on the right of ownership. Voting by a part of the votes belonging to the owner is not provided for by the legislation.
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 the cases established by law limits, disposal of the relevant property, implementation of activities to create, maintain, preserve and increase such property, provide utilities persons using the premises in this MKD or data residential buildings, as well as other activities provided for by law (part 1 of article 135 of the LC RF).
1. Create an initiative group to organize an HOA
The decision to establish a homeowners association is made by the owners of premises in an apartment building at their discretion. general meeting.
The initiator of the meeting can be any owner of residential or non-residential premises in the MKD, including representatives of municipal property, or an initiative group. Carry out work to collect information about the owners of the premises and their desire to create an HOA.
2. CARRYING OUT PREPARATORY WORK TO ORGANIZE A MEETING TO ESTABLISH THE HOA
1. It is necessary to compile a register (list) of owners of premises in MKD (when creating a multi-house HOA - 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 should contain an indication of the organizational and legal form and the nature of the activities of the legal entity. Therefore, the title should contain the words:"Partnership of Real Estate Owners" name "; house address, for example,"5 Shirokaya Street", "Northern Boulevard 10" or "Kosmodamianskaya Embankment, 1". Lyrical titles like"Chamomile", "Vertical" not allowed.
3. It is necessary to think over and prepare candidates for the counting commission of the meeting, members of the board of the HOA and its chairman, audit commission(Auditor) HOA.
4. It is necessary to form the agenda of the general meeting of owners of premises in the MKD for the creation of an HOA, which must contain the following questions:
Elections of the counting commission;
The choice of a way to manage the house - the creation of a homeowners association;
Approval of the charter of the HOA;
Elections of the board of the HOA;
Election of the chairman of the board of the HOA (elected from among the members of the board);
Election of the audit commission (auditor) of the HOA;
Election of an authorized representative of the owners of the premises for state registration HOA (the future chairman of the board of the HOA is elected by this representative);
5. Notices of the general meeting and ballot papers should be prepared.
6. The notice of holding a general meeting of owners of premises in an apartment building must indicate:
- information about the person on whose initiative this meeting is convened;
- the form of holding this meeting (in-person, absentee or in-person voting);
- the date, place, time of this meeting or, in the case of holding this meeting in the form of absentee voting, the deadline for accepting decisions (ballots) of the owners on the issues put to the vote, and the place or address where such decisions should be transmitted. In case of in-person or absentee voting, the notification shall indicate the date of the in-person meeting by the joint presence of the owners of the premises in this house to discuss the agenda items and the deadline for accepting decisions (ballots) of the owners on the issues put to vote;
- the agenda for that meeting;
- the procedure for accessing the information and/or materials to be presented at this meeting, and the place or address where they can be accessed.
7. Preparation of ballots for the meeting in absentia, in person and in absentia.
3. holding a meeting to create an HOA
The general meeting of the owners of the premises in the MKD in any form begins with the notification of all owners of the premises in the MKD about its holding.
Not less than 10 days before the meeting, its initiators must place a notice of a general meeting of owners in the premises of this house, determined by the decision of the general meeting and available to all owners of this MKD. Otherwise, if there is no such decision, the notice of the meeting should be handed to each owner, including legal entities, against signature or sent by registered mail. At the same time, send notice to the local government who is the owner non-privatized apartments (if there are such apartments in the house).
Decision on creation of an HOA is considered adopted if it is voted for by the owners of the premises in the corresponding MKD, having more than 50% of the votes of the total number of votes of the owners of the premises in such a house.
In the state information system 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 cities. Moscow, St. Petersburg, Sevastopol - from 07/01/2019.
4. Registration of documents for the meeting on the creation of an HOA
The procedure for drawing up documents following the results of the general meeting and their list are the same for all forms of the meeting.
At the end of the in-person meeting or the completion of the collection of ballots for absentee or in-person voting, the initiators of the meeting, in accordance with Part 5 of Art. 136 LC RF, are list of owners premises in the MKD, indicating the passport data of these owners, the details of their title document for the right of ownership and their shares in the common ownership of the common property in the MKD. This document drawn up without fail, is an annex to the protocol and its integral part.
The minutes of the general meeting shall be drawn up in writing within the terms established by the general meeting, but no later than 10 days after the general meeting.
Minutes of the general meeting of owners of premises in an apartment building where decisions were made to establish an association of homeowners and to approve its charter. The minutes of the meeting are a legally significant document, since the decisions recorded in it have civil legal consequences and give rise to these consequences for all persons (owners of the premises) who had the right to participate in this meeting, including those who did not take part in it or voted against.
2) information about the document confirming the ownership of the person participating in the vote to the premises in the relevant apartment building;
3) decisions on each item on the agenda, expressed as "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 MKD, who voted for the creation of the HOA and its charter, and sign the protocol with them. Each specified owner must personally sign the protocol.
Note: sign the protocol for all family members one hand is strictly prohibited. With the state registration of the HOA in the tax authority, this may lead to a denial of registration.
5. STATE REGISTRATION of a homeowners association (HOA)
State registration of HOA is carried out in accordance with the Federal Law of 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:
- application in form N P11001.
- protocol (when creating an HOA in several MKD - protocols for each house) of the general meeting of owners of premises in the MKD, at which decisions were made to create a partnership and approve its charter;
- charter of the HOA (in two copies when submitting documents directly or by mail);
- information about the persons who voted at the general meeting (meetings) of the owners of premises in the MKD for the creation of an HOA, about the shares belonging to these persons in the right of common ownership of the common property in the MKD;
- a notarized power of attorney or a notarized copy of the power of attorney (if a representative handles the documents);
- document confirming the payment of state duty. For the state registration of the HOA, 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 work of the HOA
After state registration, the partnership must send a notice about the beginning of its activities to the authorized body executive power subjects of the Russian Federation, carrying out state housing supervision (state housing inspection).
In Moscow, the body of state housing supervision is Moszhilinspektsiya(Clause 1 of the Regulations, approved by Decree of the Government of Moscow dated July 26, 2011 N 336-PP).
A copy of the minutes of the general meeting of owners of premises in the MKD on the creation of the HOA and a sheet of record in the Unified State Register of Legal Entities on the state registration of the HOA, certified by the seal and signature of the chairman of the board of the HOA, are attached to the notification.
After the execution and signing of the minutes of the general meeting by the owners of the premises in the MKD 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, about which 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 both provide services and (or) perform work on the maintenance and repair of common property in an apartment building on its own or attract, on the basis of contracts, persons engaged in relevant activities (part 2.2 of article 161 of the LC RF), and conclude a management agreement with the managing organization, according to which managing organization assumes obligations to provide all services and (or) perform work to ensure the proper maintenance of common property in this house, and to provide utilities.
TARIFFS AND BENEFITS Homeowners' associations
The main statutory goal of the HOA is to keep the apartment building in the best possible condition. HOA has preferential taxation, that's why economic situation in the HOA, other things being equal, it is better than in the majority of the Criminal Code.
Tariffs for utilities do not depend on the way the house is managed. They are accepted by the state body - the Regional Energy Commission of the subject of the Russian Federation in accordance with the current legislation.
Thus, when creating an HOA, the tariffs for utilities will not change.
When creating an HOA all benefits and subsidies provided by law are preserved.
federal law does not include a 50% discount for the maintenance of residential premises privatized apartments for people with disabilities due to a general illness and families that include children with disabilities. If an apartment is privatized, it is a private housing stock, and, accordingly, a 50% benefit for the maintenance of residential premises is not accrued to persons with disabilities due to a general illness.
When creating an HOA, benefits for the payment of contributions on the overhaul common property in an apartment building is also preserved.
HOA TAXATION
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 HOA, subject to the purchase of utility services by the said taxpayers from organizations of the communal complex, electricity suppliers and gas supply organizations, organizations providing hot water, cold water supply and (or) sanitation.
Funds received by the HOA from the budget for a major overhaul apartment buildings within the framework of the implementation of Federal Law N 185-FZ, are not included to the income tax base.
Not subject to taxation funds of the owners of premises in apartment buildings, received on the accounts of the HOA to finance the repair, overhaul 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 bills, for example, such as payment for electricity, hot and cold water, garbage disposal and the like, simultaneously with their reflection in the income part of the HOA, are included in the expenses, since they must be transferred to the relevant organizations providing these services, and thus are not subject to taxation.
On the basis of subparagraph 1 of paragraph 2 of article 251 of the Tax Code of the Russian Federation of a homeowners association, applying 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, 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 income will depend on the contractual relationship between 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 to take into account expenses for tax purposes 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 accordance with the general procedure is less than the amount of the calculated minimum tax, such taxpayers are obliged to pay minimum tax 1% 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 from tenants for the maintenance of elevator facilities, fire safety systems and the removal of municipal solid waste received on the account of the HOA and subsequently transferred to organizations providing relevant services, not included in income because the HOA does not provide these services.
COST OF REGISTRATION TSN
15 000 rubles
Association of property owners
The price of the service includes:
- Payment state duty 4000 rub.
- Preparation of a package of documents for state registration (minutes, charter, list of owners, application).
- Submission of documents to the registration authority.
- Support of state registration at all stages.
- Receipt of documents in the registration authority.
- Print making.
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