What about snt after liquidation. How and to whom to transfer the property remaining after the liquidation of SNT? How to register the construction of a residential building with the right to register on the territory of SNT

07.02.2022

The procedure for the liquidation of TSN (HOA, SNT, DNT) - a partnership of property owners - is not so difficult for a professional lawyer, but ordinary citizens may encounter difficulties here. Therefore, in this article we will give step-by-step instructions for eliminating TSN. Please note that this is a voluntary liquidation, not a

First stage: Initiation of the TSN liquidation procedure.

Such a decision is made by the general meeting of members of the association of owners. For HOAs, as one of the varieties of TSN, the law establishes the features of this procedure: the decision must be made by at least 2/3 of the votes of the total number of votes of all comrades, and if members of the HOA do not have at least 50% of the votes of the total number of votes of the owners of premises in a residential house, then such an HOA should be liquidated, but already by the decision of the general meeting of owners of premises in an apartment building.

Second stage: Notification of the registering authority on the liquidation of TSN.

Next, you need to inform the registration authority about the liquidation. The notice to the registering authority is made in writing in the form P15001 and strictly within three working days after the date of the decision on liquidation. We make this notification so that the registering authority makes an entry in the Unified State Register of Legal Entities that the legal entity is in the process of liquidation.

A notice to the registration authority on liquidation is filling out a notice on the liquidation of a legal entity in the form P15001, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6 / [email protected]

Using the above form, we also notify the registration authority of the formation of a liquidation commission (appointment of a liquidator), approval of the interim and final liquidation balance sheets. Moreover, it is possible to notify of the liquidation and the appointment of a liquidation commission (liquidator) with one application.

Persons who are required to submit this application:

Chairman of the liquidation commission or liquidator - if the liquidation commission or liquidator has already been selected;
One of the TSN members - if the liquidation commission has not yet been selected. This member is appointed by the general meeting.

The applicant's signature on the P15001 form must be notarized. Together with it, the decision of the general meeting of members on the liquidation of TSN is submitted to the tax authority.

Third stage: Appointment of the liquidation commission (liquidator).

The general meeting of members of our TSN must decide on the appointment of a liquidation commission or one liquidator, as well as on the procedures and terms for liquidation.

As soon as the liquidation commission or the liquidator is appointed, it is to them that the authority to manage the affairs of TSN passes. Liquidators can represent the interests of TSN without a power of attorney in all bodies and in relations with other legal entities. It is also worth paying attention to the fact that there are no requirements in the law for the liquidation commission or the liquidator. This means that the general meeting has the right to decide many issues on its own, for example, what will be the composition of this commission, assign remuneration to persons who are members of the commission, etc.

An important point.

There are two options: you can simultaneously decide to liquidate our legal entity, or you can do it at different times. Of course, the first option is more convenient, especially for HOA: it will be difficult to provide 2/3 of the votes of the total number of HOA members twice, and this is exactly what is required by law for a decision to be made. Moreover, a notice to the registration authority on liquidation must be made within 3 working days - a very short time. Therefore, in order not to notify the registration authority first of the decision to liquidate and then a second time also of the formation of the liquidation commission, it is more expedient to make this decision at a time.

Fourth stage: Identification of creditors.

At this stage, the liquidation commission performs three functions:

Identifies creditors. In order to identify creditors, the liquidation commission places in the State Registration Bulletin an entry stating that the organization is being liquidated, as well as information on the procedure and deadline for filing claims by creditors (this period must be at least two months from the date of publication);
Receives receivables. It is for this that the liquidation commission makes claims to debtors, and can also go to court;
Notifies creditors of the liquidation of a legal entity. This must be done in writing. Notification must be made within such a timeframe that creditors have time to submit their claims before the expiration of the period indicated in the publication on liquidation.

Fifth stage: Drawing up an interim liquidation balance sheet

So, the deadline for submitting claims by creditors has ended, what to do next? The liquidation commission shall draw up an interim liquidation balance sheet. The liquidation balance sheet is drawn up in the usual form of an accounting report, only you need to make a note on it “Interim liquidation balance sheet”.

The interim liquidation balance sheet contains:

information on the composition of the property of a legal entity;
a list of claims submitted by creditors;
result of consideration of these requirements;
a list of claims that were satisfied by a court decision that has entered into legal force. And it doesn't matter whether the liquidation commission accepted these demands.

Why do we draw up an interim liquidation balance sheet? It is he who shows us the way forward. There are essentially two of them:

There is enough property of the organization to pay creditors - we continue liquidation
Property is not enough - we liquidate TSN through bankruptcy proceedings

Note!

If the liquidation commission is aware of any debt to creditors, but it does not include it in the interim liquidation balance sheet, this is illegal. In this case, the creditor has the right to challenge the entry in the Unified State Register of Legal Entities on the termination of the organization's activities (on the basis that the liquidation procedure established by law has been violated). The lender will also demand payment of debts.

The main reason why you so want to ignore some debts is the unwillingness to go through bankruptcy proceedings. Because the liquidation commission has an obligation: if the property is not enough to pay off any debts - within 10 days from the date of detection of such insufficiency, apply to the arbitration court with a bankruptcy petition for a legal entity. Moreover, it should be understood that if the liquidation commission does not do this, then the consequences are rather unfavorable: firstly, the liquidation commission must compensate for the losses caused by this violation; and secondly, the liquidation commission bears subsidiary (additional) responsibility for those TSN obligations that arose after 10 days.

The bankruptcy procedure itself is also extremely costly, which is worth only the payments to the arbitration manager!

Stage six: Approval of the interim liquidation balance sheet by the general meeting of TSN members

The interim liquidation balance sheet is approved at the general meeting of members by a majority of votes (for HOA - by a majority of 2/3 of the total number of members). There are no specific deadlines for this stage of liquidation in the law. But you must not forget to notify the registration authority of the approval of the interim liquidation balance sheet.

Seventh stage: Settlements with creditors

Note!

The order of repayment of debts to creditors is as follows:

1st turn: debts to citizens whose life or health was harmed

2 turn:

we pay severance pay and pay for the work of employees who worked under an employment contract
we pay remuneration to the authors of the results of intellectual activity

Stage 3: payment of payments to the budget and extra-budgetary funds

4th turn: pay off other creditors

Eighth stage: Compilation of the liquidation balance sheet

We have completed settlements with creditors. Now it is time for the liquidation commission or the liquidator to draw up the liquidation balance sheet. We approve it, as usual, by holding a general meeting of members by a simple majority of votes or, in the case of an HOA, by a majority of 2/3 of the members of the HOA.

The liquidation balance sheet is needed so that we can see what the members of our organization will get after the liquidation, what we can distribute among the members.

If TSN members argue over who should transfer the thing, then the liquidation commission simply sells this thing at an auction.

A few important points:

Until such time as you have liquidated the legal entity, the liquidation commission must continue to keep accounting records and provide a report on debts.
The date of the liquidation balance sheet should be as close as possible to the date when you file the application for the termination of the organization. Otherwise, there may even be a situation where the information contained in the balance sheet will be recognized as unreliable.
If the balance sheet is zero, then the sixth and subsequent stages can be carried out simultaneously by submitting the necessary documents to the tax authority.

Ninth stage: State registration of the liquidation of TSN, HOA, SNT, DNT.

We must first collect the documents necessary for registering the liquidation of a legal entity.

submit calculations to the Pension Fund of the Russian Federation;
submit calculations to the Social Insurance Fund of the Russian Federation;
submit individual information to the Pension Fund of the Russian Federation;
close all bank accounts.

And after all this, we submit the documents to the registration authority. As soon as an entry is made in the Unified State Register of Legal Entities, the liquidation is considered completed.

The cost of liquidating TSN, HOA, SNT, DNT by our lawyers will be 18,000 rubles. For this money, we provide the following scope of services:

advise the Customer on legal issues related to liquidation;
prepare the agenda for the liquidation meeting;
prepare the text of notices of the meeting;
prepare registration sheets for delivery of notifications;
develop the form of ballots for voting at the meeting;
draw up registration sheets for participants in the meeting;
develop a protocol of the counting commission;
draw up minutes of the general meeting of members of the partnership;
prepare all annexes to the minutes of the general meeting;
fill out the P15001 form for liquidation;
draw up and submit notifications to the tax authority and annexes to them provided for by law, necessary for the liquidation procedure;
at the expense of the Customer, publish a notice on the liquidation of the partnership;
if it is necessary to draw up current accounting, tax reporting or reporting to extra-budgetary funds - to draw up and submit the specified reporting for a separate fee not exceeding 3,000 (three thousand) rubles;
perform other actions necessary for the liquidation of the partnership in such a way that it does not cause property and other harm to the Customer;
if necessary, challenge the illegal refusal of registration in an administrative manner.

The initiators of the liquidation of the SNT may be the tax authority at the location of the partnership or the members of the SNT themselves.

Liquidation of SNT by decision of the tax inspectorate.

If the liquidation is initiated by the tax inspectorate, then most likely the partnership has not submitted reports for several years, does not pay taxes, and does not respond to letters and requests.

The board of the partnership can regularly perform its duties for several years: continue to collect contributions, pay for electricity, mow grass for PDO, take out garbage and even build fixed assets (roads, fences, electrical networks). And only at the stage of entering information into the Unified State Register of Legal Entities or contacting the bank, he learns that SNT, as a legal entity, has long been gone.

What problems should ordinary gardeners expect in connection with the liquidation of a partnership, including during liquidation at the initiative of the tax inspectorate.

If the gardeners' ownership is not formalized, land surveying is not done, there can be serious problems, since coordination and certificates from the SNT, as an adjacent land user, are needed. SNT is not.
If there are defaulters in the partnership, then the liquidated SNT does not have a single chance to collect debts from members (or individuals) in court. No SNT - no Claimant and violated right. As a result, every year there will be more and more debtors, the condition of the infrastructure will deteriorate, as a result, it is likely that one day the electricity will disappear forever, and it will become impossible to get to the sites.
How will the resource supplying organization react when it finds out that the SNT is no more? There is no legal entity, in the event of a debt, there is no one to collect from. As an option - the transition to direct contracts. But the transition procedure takes a certain time, and how to get information and approval from the owner of the network, if it is already gone.
There is no SNT, which means that each owner of the site must have a contract for garbage collection. Otherwise, the area around the village will turn into a dump.
With the liquidation of SNT, regardless of the initiator, gardeners lose an interaction tool that regulates and controls the interaction and degree of participation of gardeners in the process of creating and maintaining common property. No matter how good relations between gardeners in SNT are, money issues are in any case best resolved with legal leverage behind them. The larger the partnership, the less likely it is to resolve all financial issues amicably and not bring them to court.

The liquidation of SNT is regulated by the Federal Law of April 15, 1998 N 66-FZ (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens" (Article 40-44), the Civil Code of the Russian Federation and other legislative acts.

Property of the liquidated SNT
If, despite all the aspects listed above, the general meeting of members came to the conclusion that the SNT needs to be liquidated, then it is worth preparing for this procedure. It's about public property.

Electricity of the net.
The contract for the supply of electricity to 90% of SNT was concluded between the resource supply company (Mosenergosbyt in the Moscow region) and SNT. Further, gardeners pay for electricity in SNT using individual metering devices. SNT transfers these funds with reference to the SNT agreement to Mosenergosbyt. There are, of course, cases when gardeners or board members make payments for electricity directly to Mosenergosbyt (if SNT does not have a current account). But even such partnerships will take risks if they do not establish the process of electricity consumption between Mosenergosbyt and the owners of the plots directly, before liquidation. There will be no one to control the process of compensation for losses, the absence of debt and the repair of networks. This will lead to a power outage to all gardeners for non-payment or to unrepairable breakdowns. Therefore, before the liquidation, we conclude direct contracts for the payment of electricity. Ideally, we transfer the networks to the power grid company.

Public lands.
Ideally, to issue a plot under the PDO for all in shares, in proportion to the area of land in the property. There are nuances here: there will be problems with registration, since at least a power of attorney and written consent of everyone is needed. The next point is that with the change of the owner of an individual plot, no one will make appropriate changes to the “certificate” (information in the USRN) for the PDO. But, with the entry into force of 217-FZ from 2019, a regulation regulating these points should appear.

If nothing is done beforehand with the land plot of common use, then it will become “conditionally escheated”. Escheated, because the owner will no longer be, while legally the right to it has not been transferred to anyone. Conditionally, because escheated property can be recognized by the court at the location of the land. Nobody will do this.

As for the negative consequences that all gardeners are afraid of: suddenly someone will buy it and put up barriers, they will take money for travel to their own site. This can indeed be, but not legally. That is, until the first arrival of the police. If a certain owner really appears and interferes with gardeners' access to land plots, you will need to go to court and issue an easement (the right to limited use and travel over someone else's land plot).

Other public property.
As for roads (as a layer of road surface, not land), fences, checkpoints, wells and other things, there are hardly any buyers for them. Either they will become “conditionally escheated”, or, as an option, they will try to sell the fence to the owners of the outermost plots for a nominal fee. The proceeds will be divided among gardeners in equal shares, if something remains after paying off debts to resource-supplying and other organizations. In any case, without maintenance, the infrastructure will soon fall into disrepair.

The procedure for the liquidation of the SNT at the initiative of the general meeting of members of the SNT.

Pre-liquidation activities have been carried out. Let's move on to the liquidation process. We hold general meetings as responsibly as possible. Since the decision to liquidate affects absolutely all owners of land plots located on the territory of the partnership, everyone should be notified of the upcoming meeting (at which it is planned to make this decision), by all legally prescribed methods in compliance with the deadlines.

Conventionally, the procedure for the elimination of SNT can be divided into the following stages:

The general meeting of SNT members decides on liquidation and appoints a liquidation commission
The tax authority enters into the Unified State Register of Legal Entities information that the SNT is in the process of liquidation.
Publication of data in the press on the elimination of SNT.
Notification in writing to creditors of the liquidation of SNT.
Approval by the general meeting of the interim liquidation balance sheet of SNT.
In order of priority, funds are paid to creditors of the liquidated SNT.
After completion of settlements with creditors, the liquidation commission draws up a liquidation balance sheet, which is approved by the general meeting of members of the SNT.

Completion of liquidation of SNT

The liquidation of SNT is considered completed after an entry is made about it in the Unified State Register of Legal Entities and the liquidation is reported in the press.

Documents and accounting reports of the liquidated SNT are transferred for storage to the state archive.

Changes after entry into force on January 01, 2019

Federal Law "On the conduct by citizens of horticulture and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation" dated July 29, 2017 N 217-FZ (Article 28): upon liquidation of a partnership, the common use property of the partnership, with the exception of common real estate of use owned by the partnership and remaining after the satisfaction of creditors' claims, is transferred to the owners of garden or garden plots of land located within the boundaries of the territory of horticulture or horticulture, in proportion to their area, regardless of whether these persons were members of the partnership.

ATTENTION!

If the SNT is liquidated by decision of the Federal Tax Service, then there are chances to restore the SNT as a legal entity in court. It all depends on whether the partnership actually conducted economic activity and how this can be confirmed.

When SNT is liquidated, then without a lawyer this is a troublesome business. A holiday village is a small world, and the owners of the plots have long organized cooperatives (CNTs), which allow you to quickly resolve all issues. A charter is drawn up, a board is elected. The activities of the partnership are regulated by its members themselves, carried out within the framework established by law. Often there are situations in which it is necessary to liquidate a horticultural cooperative. How is such a procedure carried out? SNT can be disbanded by bankruptcy or by reorganizing it, which will lead to. In legal circles, this event is called "alternative liquidation", it makes it possible to completely stop the activities of a dacha cooperative, and at the same time avoid a lengthy bankruptcy procedure.

Options for the elimination of SNT:

How can a horticultural cooperative be reorganized? A partnership may be attached to another similar one. You can change its legal form, carry out the process of merging, separating, which will lead to the procedure (for more details, follow the link). In each individual case, qualified legal assistance is required. The liquidation of non-profit organizations (including SNT) has its own characteristics.

Where does the process for the liquidation of SNT begin? The first step is a general meeting of gardeners (owners of summer cottages). This stage is considered by lawyers to be very difficult, many members of the cooperative simply ignore such meetings, preferring to pay membership fees and not take part in the work of the SNT. If the meeting nevertheless took place, then the liquidation process is greatly simplified and accelerated. In the event that it was not possible to collect the members of the partnership, the liquidation is carried out in accordance with the existing regulations. It prescribes recourse to the judiciary.

What could be the grounds for the liquidation of a horticultural cooperative?

a single and completely voluntary decision of all participants;
expiration of the period for which the non-profit organization was created. In this case, it must be initially specified in the charter of the SNT;
achieving the goals for which the SNT was created. They are always listed in the statutory documents.
SNT can also be liquidated if the members of the cooperative recognized that it was not possible to achieve the goals set by the organization.

In any case, in order to liquidate a dacha partnership, it is necessary to collect a certain package of documents. It is wiser to entrust the reorganization procedure to professional lawyers. We are ready to help you with the elimination of SNT - you only need to call.

ATTENTION: everything is not so simple with the liquidation of an organization, see the details in the video, listen to the advice of a lawyer, subscribe to our YuoTube channel right now. By the way, in the comments to the video, you can ask your question and get a lawyer's answer for free: professionally and on time.

Clarification of the client

According to the Civil Code of the Russian Federation, article 63, clause 8 states: “The remaining ....... property of a legal entity is transferred to its founders (participants) who have property rights to this property or corporate rights in relation to a legal entity, .... when the liquidation of a non-profit organization, the remaining ... property is directed ... to the goals for which it was created. Is it necessary to understand that the founders (participants) of a non-profit organization do not have rights to the property of this organization, unlike SNT.

According to clause 2, article 4 No. 66-FZ “On horticultural ...” there is “joint ownership of members through earmarked contributions” and “property of the partnership as a legal entity at the expense of a special fund based on membership and entrance fees”. Does this mean that SNT is considered as a legal entity, and its members have property rights through "targeted contributions" and corporate rights through "membership fees". In this case, all property is distributed among the participants. How can we complete this procedure? Put to a vote and write it down in the decision of the last (liquidation) meeting? Collect statements from the participants with a request (consent) “to transfer my share of property to SNT “Other”? What primary document will be the basis for putting on the balance of property in this other SNT? The statement of each participant or the Certificate of gratuitous transfer from the liquidated SNT to another SNT? Include in the liquidation balance sheet the entry: “the property was transferred to the SNT “Other” by decision of the participants”? Can members become members of another CNT along with their share of the property? At what stage of liquidation should the balance of the liquidated SNT become with zero property?

Clarification of the client

All members (absolute majority) of the liquidated SNT transfer (enter) into another SNT along with their share of the property. We need a principled answer: is it possible or not? Through buying and selling means selling to ourselves. Is it possible without a real transfer of funds? Can I contribute my share of the property of the old SNT to another SNT as an entry fee? What does the document certifying the ownership of this share look like? Physically indivisible property: poles, transformer, land. Initially, the question was posed "how to transfer?"

Bulgakov left a review about the site - show

the service is good, but the lawyers are bad.
The question was asked in detail point by point, it was necessary to answer "yes" or "no".
Our laws are written in such a way that one must read between the lines. To do this, you need to have experience, know the judicial practice. Learning by heart the text of laws is not enough

19 May 2017 21:03

liquidation of SNT, bankruptcy of citizens

600 price
question

issue resolved

Collapse

Lawyers Answers (5)

Lawyer, Novosibirsk

Chat

10.0 rating
expert

Hello.

I believe that you should give priority to the Federal Law “On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens”, according to which members of the SNT have the right to property.

Federal Law No. 66-FZ of April 15, 1998
(as amended on 07/03/2016)
"On horticultural, horticultural and dacha non-profit associations of citizens"
7) upon liquidation of a horticultural, horticultural or dacha non-profit association, to receive the due share of common use property;

Article 42
1. A land plot and real estate owned by a horticultural, horticultural or dacha non-profit association and remaining after satisfaction of creditors' claims may be sold with the consent of the former members of such an association in the manner prescribed by the legislation of the Russian Federation, and the proceeds for the said land plot and real estate transferred to the members of such an association in equal shares.
(as amended by Federal Law No. 93-FZ of June 30, 2006)
2. When determining the amount of compensation for a land plot seized for state or municipal needs and the real estate of a horticultural, horticultural or dacha non-profit association located on it, it shall include the market value of the said land plot and property, as well as all losses caused to the owner of the said land plot and property by their withdrawal, including losses that the owner incurs in connection with the early termination of his obligations to third parties, including lost profits.

Thus, the remaining property should be distributed among the members of the SNT, or sold and the funds divided.

Sincerely! G.A. Kuraev

Was the lawyer's answer helpful? + 0 - 0