Sample of the annual report of a non-profit organization. Accounting and Tax Reporting of Public Organizations

Plus, some NPOs pass Income statement . It must be done when:

• NGOs received substantial income from business activities;

• it is impossible to estimate the financial position of the NGO without an indicator of the income received.

In all other cases, NPO reflects data from entrepreneurial activities in the report on targeted use on the line "Profit from income-generating activities." But if this is not enough to reflect the financial situation of the NGO, pass a report on financial results. This is stated in the information of the Ministry of Finance of Russia No. PZ-10/2012.

Balance sheet

NGOs fill the balance in a special way. Some sections need to be renamed. For example, Section III must be called not "Capital and reserves", but "targeted financing". After all, the non-profit organization has no goal to make a profit. Instead of capital and NGO reserves reflect the balance of target revenues. Balance lines that need to be replaced in Section III are named in the table below.

Such a procedure is registered in a note 6 to the accounting balance and in a note to Annex 4 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Cash Movement Report

A report on the cash flow of NGOs is not included in the accounting statements. It is directly spelled out in paragraph 85 of the Regulations approved by the Order of the Ministry of Finance of Russia of July 29, 1998 No. 34N.

Other reports

For funds there are features. They must annually publish reports on the use of their property (paragraph 2 of Art. 7 of the Law of January 12, 1996 No. 7-FZ).

Tax reporting

All NPOs are required to submit information about the average number of employees to the Tax Inspectorate. It is necessary to do it, even if there are no employees. In addition, all NPOs are required to pass certificates for form 2-NDFL for each employee and calculation form 6-ndfl.

More on this topic See:

• What rights and obligations have taxpayers ;

And otherwise the tax reporting in NGOs depends on the tax regime.

Tax reporting:

NGOs in general mode take tax reporting, mandatory .

Profit Tax

All NGOs are required to hand over the profit tax declaration. This duty does not depend on whether there are taxable income or not. Such a conclusion follows from Article 246 and paragraph 1 of Article 289 of the Tax Code of the Russian Federation.

For NPOs, which have no profits, there are features. They give the declaration only once a year in a simplified composition:

• Title leaf (sheet 01);

• Calculation of the income tax (sheet 02);

• Report on the targeted use of property (including cash), works, services obtained in charitable activities, target revenues, targeted financing (sheet 07);

• appendix No. 1 to the Tax Declaration.

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

If non-commercial focus makes a profit, the declaration must be taken quarterly. At the same time, the advance payments do not pay NGOs if the revenues from sales for the previous four quarters did not exceed 10 million rubles. For each quarter (paragraph 3 of Art. 286 of the Tax Code of the Russian Federation).

VAT

NGOs in general mode are obliged to hand over VAT declaration quarterly in a general manner. If there is no VAT object object, pass only the title page and section 1 (clause 3 of the order approved by the Order of the Federal Tax Service of Russia of October 29, 2014 No. MMB-7-3 / 558).

Serve a single (simplified) tax declaration, which is approved by the Order of the Ministry of Finance of Russia of July 10, 2007 No. 62n, NAOs can only if it is simultaneously not:

• taxation object on VAT;

• operations on settlement accounts.

Property tax

NGOs in general mode hand over property tax declaration quarterly, in common order. Exception - organizations that have no fixed assets.

Since the NGO depreciation is not charged, on line 020-140 sections 2 declarations, specify the difference between the account on the account 01 "fixed assets" and the amount of wear on the off-balance account 010 (paragraph 1 of Article 375 of the Tax Code of the Russian Federation).

As for the remaining tax declarations, the obligation to surrender them depends on the availability of the NKO of the objective of the object.

Tax reporting: USN

NGOs on a simplified reporting, mandatory . In addition, NGOs on a simplified delivery annually in the tax inspectorate of a single tax declaration, which they pay (paragraph 1 of Article 346.12 of the Tax Code of the Russian Federation). And the duty to take the declaration does not depend on whether there were income and expenses in the reporting period or not.

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

In addition, NGOs are obliged to lead book accounting of income and expenses . This is stated in Article 346.24 of the Tax Code of the Russian Federation and paragraph 1.1 of the Procedure approved by the Order of the Ministry of Finance of Russia of October 22, 2012 No. 135n.

More on this topic See:

• How to make and hand over a single tax declaration in simplified ;

• How to maintain a book of accounting for income and expenses in simplified .

NAOs on the simplist do not pay the income tax, property and VAT tax (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation). Therefore, a non-profit organization is not required to give declarations on the listed taxes. But from this rule there are exceptions:

• NGOs that have property, priced by cadastral value (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation), pay tax from this property and rent a declaration on it in general;

• non-commercial response - VAT tax agents, which, for example, rent state or municipal property (paragraph 3 of Art. 161 of the Tax Code of the Russian Federation), are obliged

NGOs on USN - what reporting is to pass - the question with which all non-commercial organizations applying simplified are faced in the first year of work. NGOs as well as commercial companies must submit reports in government instances. Consider in more detail in our material features of the reporting of NGOs on a simplified.

NGO: concept and features

Non-profit organizations differ from commercial in that they have another goal of creating and carrying out their activities. The main goal of commercial companies is to obtain maximum profits. The NGOs are created not to receive income. This provides Russian legislation (art. 50 of the Civil Code of the Russian Federation). In carrying out activities, NGOs are guided by the Civil Code and Federal Law of 01/12/1996 No. 7-FZ.

When developing constituent documents, NPOs must register the activities that they will be engaged. At the same time, the activities of the NGO should be conducted strictly in accordance with the purpose of its creation. NPOs are intended to implement state functions in social, educational, medical, cultural, religious and other areas.

Legislation does not prohibit NGO entrepreneurship, which leads to profit. So, educational institutions have the right to charge for their services. However, this activity should not contradict the main goal of the creation and functioning of the NGO, and should also be prescribed in constituent documents. Accounting for income from commercial activities NPOs should be carried out separately.

NPO financing can be carried out by receiving:

• contributions from participants and founders of the organization;
• charitable voluntary contributions and donations;
• arrived from entrepreneurial activities;
• revenues received from the property of NGOs;
• other income.

NKO and USN: Terms of Application

NGOs created in any form can apply simplified mode. Moreover, both profitable and profitable-consumable option. NPOs are legal entities that also comply with the norms of the Tax Code and keep records in accordance with the established standards.

Not allowing the use of simplified by investment funds and lawyers (Article 346.12 of the Tax Code of the Russian Federation).

For NGOs there are more loyal conditions for the use of simplified mode. There are two features of the use of simplified NGOs:

• NAO can apply simplified even if the share of the participation of another legal entity will be more than 25% (PP. 12 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation).
• The use of USN NPOs, in which the cost of its own OS is more than 150 million rubles. This applies to the unimportible OS. For the rest of the property, the restriction should be observed (paragraph 1 of Art. 256 of the Tax Code of the Russian Federation).

Revenues and expenses in the UKN NPO take into account the use of general rules. At the same time, the contributions of founders and members, as well as donations to conduct activities in accordance with the Charter of the NGO, do not need to be included in the calculation of income (Art. 251 of the Tax Code of the Russian Federation).

NPOs, the selected profit regime can reduce the WIN-Tax on insurance premiums from wages issued from any sources. This is stated in the letter of the Ministry of Finance of 08/09/2012 No. 03-11-06 / 2/105.

NGO on USN: whataccounting reporting to pass

According to paragraph 4 of Art. 6 of the Federal Law No. 402-FZ NGO have the right to submit reports in simplified form. In this case, NGOs can take not only a simplified reporting option, but also a standard full option. The decision about this is accepted by NPOs individually.

In accordance with Art. 14 of the Federal Law No. 402-ФЗ to the accounting reporting for NGOs on USN include:

• Balance sheet. This form for NGOs differs from the form for commercial enterprises by the fact that the "Capital and Reserves" section is replaced by "targeted financing". Here, NPOs should show data on the sums of sources of formation of its assets. At the same time, organizations themselves determine the details of the reflection in the balance sheet of certain data. For example, if the company has in a large number of stocks, if you wish, it is possible to reflect in detail in the balance sheet of the MPZ. But you can not do it, but simply reflect the amount of reserves in one line.
• Report on targeted use of funds. This document reflects the amount of funds that were used to conduct the company's activities. This includes payment of labor, costs for charity, holding target events, etc. Also in the report it will be necessary to show remnants of funds at the beginning and end of the year, the total amount of contributions received, income during entrepreneurial activity.
• Income statement. It is not necessary to take it, it can be replaced by a report on the use of funds. It is mandatory only subject to the following conditions:
• during the reporting year, NPO received significant income;
• profit data does not reflect the financial condition of the Organization.

Significant information can be additionally disclosed in the explanatory note to the balance sheet.

If the NGO does not have an accountant, then the manager can fill out the reporting independently. NGOs can be reported both in paper and electronically. Non-profit organizations apply standard reporting forms approved by Appendix No. 6 of the Order of the Ministry of Finance of 02.07.2010 No. 66. This reporting is surreated at the end of the year, no later than March 31.

Separately, it should be noted the features inherent in NGOs having a social orientation (CO). That is, when carrying out their activities, they perform various social functions (charity, social protection, health care, education, etc.). Such organizations fill special forms of reporting, namely: accounting balance with NGOs and a report on the targeted use of funds (Art. 2 of the Federal Law No. 7-FZ).

Tax reporting

Non-commercial organizations on the simplist should also report to the FTS. At the end of the year (until March 31), they must donate the tax return on USN. Fill out the report organization can either manually either in electronic form. NAO fill the same form of a simplified declaration as commercial firms (a form approved by order of the Federal Tax Service of February 26, 2016 No. MMB-7-3 / [Email Protected]). In the absence of NPOs of income and expenses, it must submit a zero declaration of USN (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

At the same time, a section 3 "Report on the target use of property" is additionally filled in the Declaration on the USN NGO. This should be done by NPOs, which during the year received targeted financing or which at the beginning of the year have the rest of the targets from last period, even if there were no receipts in the reporting year.

NKO-simplists should also keep the book of income and expenses (Art. 346.24 of the Tax Code of the Russian Federation).

NGOs on the USN need to pay income tax, property and VAT (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation). Therefore, most NPOs do not need to take declarations on these taxes.

Combining NPOs and USN does not always mean that other taxes other than one, the organization does not need to pay. From this rule a lot of exceptions:

• property tax pay organizations that have property taxable in cadastral value (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation);
• VAT must pay NGO-tax agents on VAT;
• Transport tax pay those NPOs that have vehicles in the property;
• Land tax is paid if the enterprise has land plots and others.

Other reporting

Employees reporting:

• in IFTS -2-NDFL, 6-NDFL, ERSV and the average number;
• in FSS -4-FSS;
• in the PFR - SZV-M.

Also, non-profit organizations provide two mandatory document to the Russian Rosstat authority:

• Form No. 1-NPO, where data is reflected regarding the activities of the organization;
• Form No. 11 (brief), where information on changes in fixed assets should be contained.

Mandatory is the delivery of reports to the Ministry of Justice:

• Form No. 0n0001 - it reflects information on the leaders of the NGO and the activities carried out;
• Form No. 0n0002 - shows how the property of NPOs was used and the target funds were spent;
• Form No. 0n0003 - reflects the amount of funds received from foreign and international organizations, citizens and individuals without citizenship.

Forms forms approved by order of the Ministry of Justice of the Russian Federation of March 29, 2010 No. 72. This statement is provided for the state to ensure control, whether NPO has foreign citizens among participants and founders and foreign sources of financing (part 3.1 of Article 32 of the Federal Law No. 01.1996 №7-ФЗ).

The first two forms do not need to fill in organizations if:

• they did not receive assets from foreign persons;
• founders and members of the NGO are citizens of the Russian Federation;
• nGO revenues for the year amounted to more than 3 million rubles.

Instead, you need to fill out a statement that NGOs meets the requirements of the legislation.

RESULTS

Thus, the reporting submitted by NGOs is somewhat different from the reporting that commercial enterprises should take. NGOs can take accounting on simplified form, as well as in accordance with individual peculiarities to detail the balance sheets. Separately, NPOs should be given special reporting to the Ministry of Justice of Russia.

Non-profit organization (NGO), as follows from the name, is not a commercial, that is, created to obtain profits and allocate them between the participants. In the formation of NGOs, political, social, religious, educational and scientific, charitable goals are prosecuted. Non-commercial organizations operate as part of activities that personify the well-known expression: "Not a single bread ...".

Organizations are engaged in the implementation of the spiritual needs of citizens, for example, the development of mass physical culture and sports, health care, the protection of the rights of organizations and citizens, and so on. However, despite the fact that the NPO commercial activities do not lead (although they can, if it contributes to the achievement of the goals set by the Organization by the creators), but regularly reporting reports should. Consider what exactly reporting is obliged to present NGOs to the Ministry of Justice.

Time "h"

In 2019, no changes occurred in the time of submission of documents on reporting by non-profit organizations for the Ministry of Justice of Russia. This date is April 15th. NPOs must report on their activities on the basis of the Federal Law "On Non-Profit Activities" for the 7th of January 1996.

In the article, the thirty-second of this legislative document was registered the procedure for the formation of a report on the organization's activities to the tax, statistical authorities, the founders and other persons under the statutory documents of the organization and existing legislation.

The regulatory authorities provide information on the receipts and spending of cash and other property during the expired period, on the head of the organization and the general activities of the NGO.

The case is serious, and for a careless attitude towards it - a late provision or in general, the impatient of these information is that the appropriate administrative punishment is relying (under Article 19.7 of the Administrative Code of the Russian Federation).

Where to submit reporting

The compiled reporting in today can be submitted in two versions:

1. Mail departure. Reporting is sent by the usual postal shipment addressed to the territorial bodies of the central office of the Ministry of Justice of the Russian Federation. When sending a report, it is necessary to invest in the issues of documents.
2. Placing data on the report on the Internet on the information resources of the Ministry of Justice of Russia. Access to these resources can be carried out through the official websites of the regional bodies of the Ministry of Justice or through the central official website of the Ministry of Justice - www.minjust.ru. Posting reports on official Internet resources is provided for by the special order of the Ministry of Justice, which regulates the possibility of posting NPO reports on the continuation of their activities and reports on the existed period on the Internet.
3. There is another third option - sending reporting documents and reports on continuing activities in electronic form by e-mail. This method is possible only with the existence of a digital electronic signature of the authorized head of the organization.

Composition of reporting

Non-commercial organizations must submit reporting on their current activities for the past reporting period in the following composition:

• tax reporting. NGOs, like other organizations, can choose a tax regime. Either using the total tax regime, or applying a simplified taxation system. In the first case, non-profit organizations fill the declaration for profit and at VAT payment. In the case of using UPN, the declaration is filled in, on the payment of the tax provided for in USN. For organizations that have real estate on balance sheet, a declaration on the payment of real estate tax is required;
• financial statements. The composition of the required accounting reporting is registered in the Federal Law on Accounting. However, for organizations that do not lead commercial activities, a simplified accounting system is envisaged, which includes only a statement of loss and profits, a report on the targeted use of funds received and the balance sheet. The number of reports is simplified: such a report must be made only once a year;
• statistical reporting. In addition to the report on loss and profits and accounting balance, non-profit organizations that are not leading commercial activities are given data to the state statistical authorities. This uses a special form developed for non-commercial organizations to submit information - No. 1-NKO.

In addition to filling out the established form, it may be necessary to submit other information according to the request of the statistical authority.

1. Data to state extrabudgetary funds. Information on the accrual and payment of contributions to the Medical Insurance Fund and the Pension Fund, as well as information about personalized accounting.
2. Specialized reporting. For NPOs, due to the specifics of their activities, special types of reporting and submitted data are provided. Thus, organizations that are not engaged in commercial activities every year, until March 31, should be sent to the authority to be considered by such organizations, a statement on the continuation of the activities in the coming year. Information includes data on the present location of the governing body, information on the leaders of the organization.

Tax period is a year (Art. 285 of the Tax Code of the Russian Federation),

V. VAT if there are movements on account

You need to submit a declaration on VAT in an updated form. Taxpayers, including those who are tax agents, as well as the persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, are obliged to submit to the tax authorities at their place of accounting the appropriate tax declaration on time No later than the 20th day of the month following the expired tax period.

Tax period on VAT is a quarter (Art. 163 of the Tax Code of the Russian Federation).

G. 2-NDFL and 6-NDFL, if the entire year did not pay employees

Even if NKO does not work, it still retains the governing body, for example, chairman. Usually in this case, the chairman works without payment. But as our practice shows, the failure of salaries can cause claims from inspection bodies. In this situation, we recommend concluding.

If those working in NAO persons do not receive wages or remuneration on civil legal contracts, the reports 2-NDFL and 6-NDFL are not required (paragraph 2 of Art. 230 Tax Code of the Russian Federation (paragraph 2 of Art. 230 Tax Code of the Russian Federation).

But if the organization fears that its account can block due to non-zero reporting, then you can send to the FTS with a notification that the NPO is not a tax agent, and therefore should not provide 6-NDFL calculation.

D. Declaration of property tax on land and transport tax

An organization that does not have property recognized by the object of taxation, the declaration does not fall. The tax declaration on property tax, land and transport tax should be submitted only to taxpayers (Article 386 of the Tax Code of the Russian Federation, paragraph 1 of Article 388 of the Tax Code of the Russian Federation and paragraph 1 of Article 357 of the Tax Code of the Russian Federation).

E. Information on the average number of employees

If NKO did not work, it does not release it from the need to apply. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the taxpayer is submitted to the tax authority no later than January 20 of the current year about the average number of employees for the preceding calendar year in the form approved by order of the Federal Tax Service of March 29, 2007 N MM-3-25 / [Email Protected]

J. Accounting reporting

Responsibility Direct accounting in the tax authority at the location of the organization enshrined pP. 5 p. 1 Art. 23. NK RF. Annual accounting (financial) reporting of a non-profit organization consists of an accounting balance sheet, a report on the targeted use of funds and applications to them (paragraph 2 of Art. 14 of the Federal Law No. 402-FZ No. 402-FZ). Reporting is provided to the tax authority at the location of the organization on time Not later than three months after the end of the reporting year. Non-commercial organizations that have no income and expenses during the reporting period may take a zero report.

2. Pension fund

A. Form RSV-1 (from 2017 administrator IFTS)

Representing the calculation in the form of RSV-1 should each insured at the end of the reporting and estimated period (paragraph 1 of Part 9 of Art. 15 of the Law of July 24, 2009 No. 212-FZ), even if there was no activity. Mintrost believes that such a duty is preserved, even if the payments in favor of the individuality does not make. In other words, the obligation to provide reporting is related to the status of the policyholder. The policyholder is considered to be a person who has people under an employment contract or who pays insurance premiums on persons working within the framework of the Civil Agreement (Article 5 of FZ of 24.07.1998 N 125-FZ). If there are no such people, it is logical to assume that there is no obligation to provide reporting.

We were sent requests to the Pension Fund and the Ministry of Labor in the case of NAO "Mother of the Scene", where the only permanent employee did not receive any wages, acting in essence volunteering. The Pension Fund presented the organization's claims.

In response to our requests, as a general rule, the NGO chairman needs to enter into an employment contract. However, did not rule out the possibility of disinterested performance, the provision of services, to provide other support in the framework of civil law. The Ministry of Internal Affairs also stressed that "the conditions for the implementation of these works can be enshrined in the civil-law contract." Thus, the Ministry of Internal Affairs did not rule out the possibility of imprisonment not an employment contract, but a contract for gratuitous services with the chairman. At the same time, such an opportunity, the Ministry of Internal Affairs pointed out Casual, which indicates that the issue at the level of the ministry is not worked out. That is, in order to avoid claims from the Pension Fund, it is better to send zero calculation.

B. Form SZV-M

The monthly report on the form of SZV-M is provided to the Pension Fund and contains a list of all employees. In the absence of activities and at the conclusion of a civil law contract with the chairman of the gratuitous fulfillment of his duties, to take this monthly report, in our opinion, no need.

The PF of the Russian Federation in his letter indicated: the question of the need to submit by public associations that are insured for compulsory pension insurance, reporting in the form of SZV-M depends on the fact of the presence or absence of labor or civil relations between public associations and their participants based on labor or Civil law agreements for payments for which insurance premiums are accrued and paid to the FIU. In the absence of such registration of relations, the submission of reports in the form of the SZV-M for such persons is not carried out by public associations.

We note that in this letter, the Pension Fund indicates that "for such persons" does not need to be reported. But does not write that the reporting is not necessary at all. Therefore, in this case, it will be better to send zero reporting.

3. Social Security Fund

A. Form 4-FSS

The situation with reporting in the FSS is the same as with the reporting in the PF of the Russian Federation. If there is a leader who works for the benefit of the organization for free, then we recommend concluding a corresponding civil contract. If it is guaranteed to do not want to have complaints from the FSS, it is better to give zero reporting. Please note that from January 1, 2017 a new form was introduced for the delivery of 4-FSS.

B. Confirmation of the main activity

Lack of activity does not exempt from the obligation to confirm the main form. To do this, until April 15, the FSS must be submitted:

• application for confirmation of the main type of economic activity;
• certificate confirmation of the main type of economic activity;
• a copy of the explanatory note to the accounting balance for the previous year.

4. Rosstat

Organizations must submit annual accounting reports to Rosstat. As we indicated above, the annual accounting (financial) reporting of a non-profit organization consists of an accounting balance, a report on the targeted use of funds and applications to them (paragraph 2 of Article 14 of the Federal Law of December 6, 2011 No. 402-ФЗ).

Moreover, Russian legal entities, including NGOs, obliged Provide primary statistical data in Rosstat. To learn more about what data this is and what time it is necessary to pass, you can fill in the form at http://statreg.gks.ru/. As a rule, each organization must be handed over with a dozen forms, and even at different times.

5. Ministry of Justice of the Russian Federation

The legislation determines the different composition of the reporting for

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

A. Public associations

Even if there was no any activity, you need to pass the report on the form of ON0003 and the letter of continuing activities,

B. Other NGOs (except for "foreign agents")

Here are two options. The first is intended for NPOs, which have at least one of the criteria:

• founders (participants, members) are foreign citizens and (or) organizations or a person without citizenship,
• for the previous year there were revenues of property and cash from foreign sources,
• for the previous year, the receipt of property and funds NPOs (from any sources) amounted to over three million rubles.

Such organizations represent a report on the form of ON0001 and on the form of ON0002. The report is posted on the website of the Ministry of Justice of Russia at http://unro.minjust.ru/ Term - until April 15, following the reporting.

The second option is intended for NGOs that do not have any of the above criteria. In this case, NPO places the application / report on the continuation of the activity on the Ministry of Justice; statement The fact that NKO does not have any of the above criteria. Term - until April 15, following the reporting.

Charitable organization additionally submits a report on its activities to the Ministry of Justice of Russia, containing information about:

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

An annual report is personally (through the representative) or by mail to the territorial body of the Ministry of Justice of Russia no later than March 31 of the year following the reporting date.

V. NKO - "Foreign Agents"

Submit the following reports on time:

• the report on its activities, the personal composition of the governing bodies - once every six months, no later than the 15th day of the month following the end of the half year (January 15, July 15);
• report on the use of cash and use of other property, including those received from foreign sources, and the actual spending and the use of cash and other property received from foreign sources - quarterly, no later than the 15th day of the month following the end of the quarter (15 January, April 15, July 15, October 15);

A letter of the Russian Federation of the Russian Federation dated July 13, 2016 N LF-08-26 / 9856 "On the direction of explanations for the provision of monthly reporting"

Clause 3 of the provisions on the conditions for the provision of primary statistical data and administrative data to the subjects of official statistical accounting, approved. Decree of the Government of the Russian Federation of 18.08.2008 N 620

Non-profit companies, as a rule, are created not for the sake of profit, but for other purposes stipulated by the Charter. Despite this, NPOs are required to provide reporting documents to the control bodies. We will deal with what reporting and what time frames must be provided to the Ministry of Justice in 2018.

Types of reporting for filing in the Ministry of Justice

The activities of non-profit structures are under the closer attention of the state, including represented by the Ministry of Justice of the Russian Federation. Reporting to the Ministry of Justice is filed for informing for the last period (year) on the head of the head, receipts and expenditure, as well as other operations. The exact list of reporting documents is determined depending on the direction of the NGO operation.

Typical forms are approved by the Ministry in order No. 72 of March 29, 2009, the following types of reporting are presented here for non-commercial organizations:

• On the activities of the NGO and the composition of the governing body - f. №801.
• On spending funds and use of other property, including received from foreign persons - f. ON0002.
• On the volume of funds received from foreign individuals and international organizations (other property), about the purpose of their spending and actual use - f. ON0003.
• On the activities of religious organizations - f. Or0001.
• Reports for structural units of foreign NGOs - f. SP0001, SP0002, SP0003.

Note! If NKO does not have foreigners in the governing part of foreigners, as well as stateless persons, does not receive funds from foreign companies, it has no finances of finances no more than 3 million rubles. For the period, a simplified report is allowed. This means that only an arbitrarily compiled statement (message) is given to the Ministry of Justice with information on the duration of the NGO activity and the confirmation of the requirements indicated above.

NGO reporting in the Ministry of Justice in 2018 - deadlines

In 2018, for the submission of NGOs in the Ministry of Justice, the deadlines operate according to the 2017 rules. In general, prepare documents and submit them to the Ministry of Justice with non-commercial structures followed until April 15th. The control body is the territorial division of the Ministry of Justice.

Methods for submitting reporting - by sending a letter by mail (with the description of the investment); By personal visiting state agencies or through the placement of forms on the department's website. In the latter case, the organization will need to start a personal account on the]]\u003e Portal of the Ministry of Justice]]\u003e, assure an electronic signature, and then in the "Reports" section fill the desired forms.

NGO reporting in the Ministry of Justice in 2018 - the deadlines for delivery by species of organizations:

Responsibility for NGOs for late reporting comes according to Art. 19.7 of the Administrative Code in the form of a warning or fine.