How to arrange horseback riding at the hippodrome. Features of the organization of equestrian tourism

Horse rental is a popular service provided by equestrian clubs, children's sports schools and individuals. Everyone has days that they want to make unforgettable. A holiday, company presentation, birthday, wedding or just a declaration of love accompanied by the ringing of bells and the clatter of hooves, accompanied by an escort of riding horses, will add romance, fabulousness and simply impressions. It is not necessary to go in for equestrian sports in order to take a walk. Horse rentals generally offer well-run horses for both beginners and experienced riders. Currently, rental is one of the most demanded services, so it will bring additional income to the sports school.

According to the Federal Law of 08.08.2001 N 128-FZ "On Licensing Certain Types of Activities" horse rental activities are not subject to compulsory licensing.

If an equestrian school decides to engage in this type of service, what should it be able to do?

Firstly, it is correct to formalize relations with individuals who want to ride horses.

Secondly, to receive payment from the population, while issuing an appropriate form of strict accountability.

Thirdly, to correctly reflect in accounting and tax accounting all operations related to horse rental. So, first things first.

We draw up a rental agreement

A rental agreement is a type of rental agreement. Its legal basis is established by Art. 626-631 of the Civil Code of the Russian Federation. Article 626 of the Civil Code of the Russian Federation stipulates that under a rental agreement, the lessor undertakes to provide the tenant with movable property for a fee for temporary possession and use. The property provided under a rental contract is used for consumer purposes, unless otherwise provided by the contract or follows from the essence of the obligation. The contract is concluded in writing (clause 2 of article 626 of the Civil Code of the Russian Federation). At the same time, an equestrian school can draw up a rental agreement in the form of not only a separate document, but also a receipt-obligation. The main condition is that from the text of the receipt it is possible to determine exactly what kind of property is transferred to the tenant for temporary possession and (or) use. The rental agreement is a public agreement (clause 3 of article 626 of the Civil Code of the Russian Federation). This means that the price of goods, works and services, as well as other conditions of a public contract, are set the same for all consumers, except for cases when the law and other legal acts allow the provision of benefits for certain categories of consumers (clause 2 of article 426 of the Civil Code of the Russian Federation) ... The rental agreement is concluded for a period of up to one year (clause 1 of article 627 of the Civil Code of the Russian Federation). At the same time, the use of property is not excluded during the week, day, hour. In accordance with Art. 628 of the Civil Code of the Russian Federation, an equestrian school (lessor) that concludes a rental agreement is obliged to: - in the presence of the client (lessee), check the serviceability of the leased property, in this case the horse must be healthy, not have external injuries or injuries; - to familiarize the client with the rules for the operation of the property or give him written instructions on the use of this property. In an equestrian school, uniform rules for the provision of horses for rent must be developed and approved by the head. Note that the instructor is obliged to explain to the client in detail what commands should be given to the horse so that it obeys, and what actions should be avoided in order to avoid injuries and bruises. The signing by the citizen of the obligation receipt will mean that he has agreed to the rental conditions provided for by the internal rules of the institution, which must be brought to his attention. These duties are additional to the general duties when providing property.

CCP and strict reporting forms

In accordance with paragraph 1 of Art. 2, Art. 5 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards" (hereinafter - Federal Law N 54-FZ), organizations when making cash settlements must apply CCP and issue to buyers (clients) in the implementation of such settlements at the time of payment of cashier's checks. In this case, cash settlements are understood to be payments made with the use of means of cash payment for purchased goods, work performed, services rendered. Clause 2 of Art. 2 of Federal Law N 54-FZ, it is established that organizations, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of KKT in the case of rendering services to the population, provided that they issue the corresponding forms of strict reporting (BSO ). The procedure for approving forms of SRF equated to cash register receipts, as well as their accounting, storage and destruction, is established by the Government of the Russian Federation. Thus, in terms of settlements with the population for rental services, an equestrian school has the right to use strict reporting forms or a cash register. Forms of strict reporting can be developed and approved independently, but you should remember about their mandatory details (Letter of the Federal Tax Service for Moscow dated January 14, 2009 N 22-12 / 2940).

	Receipt for accepting money from the rental
	Name of the document, its six-digit number and series
	Name of company
	Taxpayer identification number assigned to the organization that issued the receipt
	Type of service, its cost in monetary terms
	The amount of payment in cash and (or) using a payment card
	Date of settlement and preparation of the document
	Position, surname and initials of the person who issued the document, and his personal signature

Taxation of services

Value Added Tax. According to the provisions of Art. 143 of the Tax Code of the Russian Federation, sports schools are VAT payers. Operations for the rental of property are recognized as subject to VAT, since they can be qualified as transactions for the transfer of property rights (subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation).

In accordance with paragraph 5 of Art. 155 of the Tax Code of the Russian Federation when transferring rights related to the right to conclude an agreement and lease rights, the tax base is determined in the manner prescribed for the sale of goods (works, services).

According to paragraph 8 of Art. 167 of the Tax Code of the Russian Federation when transferring property rights, the moment of determining the tax base for VAT is the day of their transfer. Thus, the obligation to calculate VAT arises for the institution in the tax period in which this transfer took place. For transactions on the transfer of property rights, clause 3 of Art. 164 of the Tax Code of the Russian Federation provides for a rate of 18%.

However, the Tax Code gave taxpayers the right to receive exemption from taxpayer obligations. According to Art. 145 of the Tax Code of the Russian Federation, this right arises provided that for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of the taxpayer, excluding tax, did not exceed 2 million rubles in aggregate.

Income tax. Budgetary institutions physical culture and sports are also payers of income tax (Article 246 of the Tax Code of the Russian Federation), which means that this tax should be calculated and paid from the amounts of income from horse rental. For the purposes of tax accounting, for organizations that provide property for temporary use and (or) temporary possession (rent, rental) for a fee, income from such activities is considered non-operating income (clause 4 of article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation of 11.01.2010 N 03-03-06 / 4/1).

Budgetary institutions define the tax base as the difference between the amount of income received from income-generating activities (excluding VAT, excise taxes on excisable goods) and the amount of actually incurred expenses associated with the conduct of these activities (Article 321.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 02.04.2010 N 03-03-06 / 4/37).

If the income is received by the institution from the rental of horses purchased at the expense of funds from income-generating activities, then when determining the taxable base for income tax, the institution has the right to reduce income by the amount of depreciation deductions (subparagraph 1 of paragraph 1 of article 265 of the Tax Code of the Russian Federation). When classifying property as depreciable for the purpose of taxation with profit tax, taxpayers should be guided by the rules established by Art. 256-259.3 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property that is owned by the taxpayer, is used by the taxpayer to generate income and the cost of which is repaid by means of depreciation is recognized as depreciable property. Depreciable property is considered to be property with a useful life of more than 12 months and an initial value of more than 20,000 rubles.

For reference. By the classification of fixed assets included in the depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, working, productive and pedigree livestock (except for young animals) belongs to the fourth depreciation group (property with a useful life of more than 5 to 7 years inclusive) ...

The income tax rate from January 1, 2009 is set at 20% (clause 1 of article 284 of the Tax Code of the Russian Federation).

Budget accounting

In accordance with paragraph 3 of Art. 41 of the RF BC, income from equestrian rental is non-tax income from the use of state or municipal property. At the same time, funds received in the form of a rental payment for the use of property (payment for renting out for temporary use), acquired at the expense of the budget, are subject to transfer to its income after taxes and fees. Further, the income received by the institution from the lease of property (in this case, from rental), after being credited to the budget income, is recognized as a source of additional budget financing, reflected in the personal account and directed to the maintenance and development of the material and technical base in excess of budget allocations. Thus, the institution can spend them on further development and improving its activities in the field of equestrian sports.

When reflecting operations related to rental, it should be borne in mind that rental is a short-term rental. The accounting of the lessor's institution (equestrian school) should reflect the lessee's debt to the budget, as well as the lessee's fulfillment of the obligation to pay rent to the budget. These records were recommended earlier by the Letter of the Ministry of Finance of the Russian Federation of February 19, 2009 N 02-06-07 / 836:

- accrual of rental payments:

Debit 1 205 02 560 "Increase in receivables from property income"

Credit 1 303 05 730 "Increase in accounts payable on other payments to the budget"

- reflection of the fulfillment by the lessee of obligations to pay the rent amounts to the budget income:

Debit 1 303 05 830 "Reduction of accounts payable on other payments to the budget"

Credit 1 205 02 660 "Reduction of receivables from property income"

However, such records are acceptable only when reflecting lease transactions related to real estate, when the lessor transfers the rental income to the budget, bypassing the personal account of the institution. If the tenant is the population (individuals), as a rule, the rent is paid to the cashier of the institution. At the same time, the institution cannot escape personal accounts, since the funds received at the cash desk must be deposited into the account. Therefore, in the author's opinion, the procedure for reflecting operations for the provision of horse rental to individuals will differ slightly from the one given. Let's consider it with an example.

The equestrian school rents horses to the population, which were purchased at the expense of budgetary funds. The monthly rental income is 40,000 rubles. The institution independently transfers the rent to the budget. Sport school exempt from VAT under Art. 145 of the Tax Code of the Russian Federation.

Equestrian school accountants need to make the following entries:

			Amount, rub.

Income tax accrued (40,000 rubles x 20%)
Reflected the accrual of arrears on the payment of the rental payment to the budget after the payment of income tax (40,000 - 8,000) rubles.


Listed income tax to the budget
Listed are the arrears on the payment of the rental fee to the budget after the payment of income tax

For clarity, consider an example where horses rented by an equestrian school were purchased using funds from income-generating activities. In this case, as noted above, when calculating income tax, an institution can include depreciation charges accrued on this fixed asset, as well as the costs associated with their maintenance, to the expenses incurred in this type of activity.

Let's change the conditions of example 1. Suppose that the horses rented by an equestrian school were purchased using funds from income-generating activities, depreciation charges for them are 2,500 rubles, feed costs are 5,500 rubles, the cost of paying salaries to the main personnel and deductions for it - 15,500 rubles. In this case, the amount of tax payable to the budget will be less.

The following accounting entries will be made in the accounting:

			Amount, rub.
Earned income from horse rental
Reflected the costs of the institution for the maintenance of horses, attributed to the financial result (2,500 + 5,500 + 15,500) rubles.
Income tax accrued ((40,000 - 23,500) rubles x 20%)
The rental fee has been received at the cash desk of the institution
The funds received at the cashier are deposited into the personal account
Income tax transferred to the budget

Based on materials

S. Valova, "Institutions of physical culture and sports: accounting and taxation", No. 6, June 2010

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Appendix 1. Regulations on the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov"

Annex 1
to Resolution
dated 28.12.2011 N 3396

1. General Provisions

1) This Regulation has been developed in order to ensure the protection of the health of the population of the city of Pskov, public safety, create favorable conditions for organizing the leisure of citizens, streamlining the movement and use of horses (ponies) or other pack or riding animals (hereinafter - horses (ponies) in connection with the provision of services for riding them on horseback and with the use of horse-drawn carts (sledges) on the territory of the municipal formation "City of Pskov".

2. Movement of horses (ponies)

1) The movement of horses (ponies) on the territory of the municipality "City of Pskov" is allowed accompanied by animal owners or responsible persons appointed by order of the organization or having a power of attorney (agreement). Responsible persons can be citizens who have reached the age of 18 and have the necessary skills ( special training passed at the hippodrome or at the equestrian school, which must be confirmed by an appropriate document) (clause 1 as amended, entered into force on 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).

2) The movement of horses (ponies) should not interfere with the movement of public transport and pedestrians. The movement of horse-drawn carts (sleighs), horses (ponies) on the roads common use located on the territory of the city of Pskov must be carried out in accordance with the Rules road traffic.

3. Use of horses (ponies)

1) The use of horses (ponies) on the territory of the city of Pskov in order to organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) provides for the responsibility of the owners in terms of protecting public health from diseases common to humans and animals , ensuring the safety of road traffic, surrounding people, as well as humane treatment of the animals themselves, regardless of the direction of their use.

2) Organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" can be carried out:

- owners of horses (ponies) with the appropriate skills or in the presence of a responsible person with the necessary qualifications;

- by persons who have the appropriate qualifications and a power of attorney from the owner of a horse (pony) for the right to use it, or an agreement concluded between these persons and the owners of animals on the use of a horse (pony) for the purpose of riding them;

( pony).

4) The owner of horses (ponies) riding horses (ponies), horse-drawn carts (sleighs) must have the following documents with him:

dated 24.01.2014 N 68);

- a certificate of his state registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;

- a certificate of his tax registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;

from 24.01.2014 N 68).

5) The person responsible for the use of horses (ponies) must have the following documents with him:

- identity document;

- a power of attorney, an agreement on the right to use animals, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by a person appointed responsible for the use of horses (ponies);

- a veterinary and sanitary document of the established sample (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with the presence of marks on the conduct of mandatory vaccinations, veterinary treatments, diagnostic tests (paragraph as amended, entered into force on 29.01. 14 by the resolution of the City Administration of 01.24.2014 N 68);

- certificate of state registration of an individual entrepreneur or a legal entity that is the owner of a horse, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;

- a certificate of tax registration of an individual entrepreneur or a legal entity that owns a horse, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;

- an agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov";

- forms of strict reporting, intended for the implementation of cash payments in the provision of services (the paragraph is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).

6) Organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" is carried out on the territory of the city of Pskov in special places (set in Appendix No. 2).

7) The basis for organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" is the Agreement on cooperation in organizing leisure of citizens in connection with the provision of riding services horses (ponies), on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" (approved by Appendix No. 3).

8) Obligations of the service organizer:

(Clause 8 is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).

4. The procedure for concluding an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov"

1) Owners of horses (ponies), horse-drawn carts (sledges) wishing to carry out activities to organize the leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sleighs), contact the Department of Culture of the Administration of the city of Pskov with a statement on the conclusion of an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov".

The application shall indicate the name of the organization or the last name, first name, patronymic, place of residence of the person who owns the horses (ponies), the location of the organization, and the contact phone number.

The following documents are attached to this application:

- a photocopy of the applicant's identity document;

- a veterinary and sanitary document of the established sample (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with the presence of marks on the conduct of mandatory vaccinations, veterinary treatments, diagnostic tests;

- copies of documents on the qualifications of the owner of horses (ponies) or the person responsible for the use of horses (ponies);

- copies of the certificate of state registration of a legal entity or natural person as an individual entrepreneur who own a horse (pony), and for legal entities and notarized copies of constituent documents, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;

- copies of the certificate of tax registration of an individual entrepreneur or legal entity that owns a horse (pony).
(Paragraph 3 as amended, entered into force on 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).

Legal entities or individual entrepreneurs wishing to carry out activities for organizing the leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sleighs), if such activities are carried out by these persons for business purposes, in addition to the application are attached:

- notarized copies of the certificate of state registration of a legal entity or individual as an individual entrepreneur who own a horse (pony), and for legal entities and notarized copies of constituent documents, if horseback riding (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;

- notarized copies of the tax registration certificate of an individual entrepreneur or legal entity that owns a horse (pony), if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes.

2) The Department of Culture of the Administration of the city of Pskov, upon receipt of the application specified in clause 4.1 of these Regulations, and all the necessary documents, within five days, prepares a draft Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleigh) on the territory of the municipal formation "City of Pskov".

The signed Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), on horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is issued by the Department of Culture of the Administration of the city of Pskov to the owner of the horse (pony) or the person responsible for using a horse (pony).

5. Responsibility for violation of the requirements of this Resolution

The organizer of services for violation of the requirements of this Resolution bears the responsibility established by the current legislation.
(Section 5 is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).

Head of the Administration of the city of Pskov P.M. Slepchenko

Appendix 2. List of special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) in order to generate income

Appendix 2
to Resolution

dated 28.12.2011 N 3396

special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) in order to generate income

(Appendix as amended by the resolution of the City Administration dated 01.24.2014 N 68)

Square along Zapadnaya street (from Kommunalnaya street to Baikova street);

- a public garden between Truda Street and Sirenevy Boulevard (Zapskovye).

Horseback riding is prohibited during citywide events in crowded places (on the territory of festive spaces).

Head of the Administration of the city of Pskov P.M. Slepchenko

Appendix 3. A sample form of an agreement on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipal formation "Go

Appendix 3
to Resolution

dated 28.12.2011 N 3396

agreements on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov"

The administration of the city of Pskov, hereinafter referred to as the "Administration", represented by the Head of the Administration of the city of Pskov, acting on the basis of ____________________ N _____________, on the one hand, ___________ ___________________________________________________, hereinafter referred to as "Owner of the horse (pony)", represented by ____________________ ________________________________________________, acting (s) on the basis of ____________________________________________________,
on the other hand, and together hereinafter referred to as the "Parties", have entered into this Agreement as follows.

1. The Subject of the Agreement

1.1. The subject of this Agreement is the cooperation of the Parties in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov" within walking paths _______________________________________________ with the participation of no more than _____ heads and no more than ______ horse-drawn carts.

2. Mutual obligations of the Parties

2.1. The administration undertakes:

2.1.1. Provide assistance to Horse (Pony) Owners under this Agreement.

2.2. The owner of the horse (pony) undertakes:

2.2.1. To organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" in accordance with the current legislation, including:

- to carry out the movement of horse-drawn carts (sledges), horses (ponies) on public roads located in the territory of the city of Pskov, in accordance with the Traffic Regulations;

- to provide the place of rendering services with a sign with information on the name of the legal entity, individual entrepreneur - organizers of services, their location, working hours, tariffs for services;

- ensure the availability of appropriate sanitary equipment, including for cleaning excrement (broom, spatula, rags, containers, etc.);

- when providing services to prevent pollution of the city territory (sidewalks, courtyards, streets, parks, etc.);

- immediately before the beginning of the provision of each service, ensure the inspection of the train, check the serviceability of the equipment, inventory, the correctness of the saddle;

- ensure the availability of a first aid kit with a set of medicines for first aid;

- prevent damage to lawns, tiles and other elements of the improvement;

- do not leave animals unattended;

- do not allow the exploitation of animals with poor health, lameness, high body temperature, in a state of excitement or oppression, with open skin lesions in the form of injuries, abrasions, abrasions, bumps, and in case of any deviation in the health or behavior of animals, they must be removed from operation ;

- not to allow the provision of riding services by persons in a state of alcoholic, toxic or drug intoxication, as well as smoking near animals during the provision of these services;

- to ensure the use of repellents during the mass flight of blood-sucking insects;

- do not allow children under 6 years of age to participate in horseback riding and horse-drawn transport unaccompanied by adults;

- Before starting the provision of the service, a briefing on safety rules must be carried out.
(Clause 2.2 as amended, entered into force on 29.01.14 by the resolution of the City Administration of 24.01.2014 N 68).

3. Payment under the Agreement

3.1. The relations of the Parties under this Agreement are built on a gratuitous basis.

4. Responsibility of the Parties

4.1. The parties are responsible for non-performance or improper performance of this Agreement in accordance with the legislation of the Russian Federation.

5. Dispute Resolution

5.1. All disputes and disagreements that may arise between the Parties under this Agreement will be resolved through negotiations in accordance with the legislation of the Russian Federation.

5.2. If no agreement is reached in the negotiation process, disputes and disagreements are referred to Arbitration court Pskov region.

6. Validity of the Agreement

6.1. The agreement comes into force from the moment of its signing by the Parties and is valid until _______.

6.2. The expiration of this Agreement does not release the Parties from liability for its violation.

7. Final provisions

7.1. Amendments to this Agreement are carried out at the initiative of the Parties in writing in the form of additions to this Agreement, which are its integral part.

7.2. The Administration has the right to unilaterally terminate this Agreement in case of non-fulfillment or improper fulfillment by the Horse (pony) Owner of the obligations established by clause 2.2 of the Agreement. The Agreement is considered terminated from the moment the Horse (Pony) Owner receives a notification from the Administration about the unilateral refusal to execute this Agreement in whole or in part, unless another term for termination of this Agreement is provided for in the notification or is not determined by agreement of the Parties.

7.3. This Agreement is drawn up in ______ copies having equal legal force, one for each of the Parties.

8. Addresses and details of the Parties

Head of the Administration of the city of Pskov P.M. Slepchenko

The text of the document is verified by:
official mailing list

The revision of the document was prepared by Pskov
Representative Office "Kodeks"

Frequently asked question:“How to register a KSK correctly, where and in what form? Here's an example situation: people decided to start an equestrian club. The goals and objectives of the club were defined as the organization of horse rides, trainings and equestrian competitions on the territory of the club, the lease of stable places for private horses. To create the KSK, they decided to purchase (lease) a land plot for agricultural purposes, build a complex and purchase horses. What is the best way to arrange a KSK from a legal point of view? What forms of property registration are preferable?

Legal aspects in the equestrian sector are as important as in any other. Moreover, horsemen often lack knowledge of the legislation in order to do the right thing, not to get into a difficult situation and avoid hassle and various problems. That is why we are opening a series of articles covering all sorts of aspects of property and other relations in horse breeding and equestrian sports and related areas. Alfa Horse provides legal support for this section. For the organization of any association of citizens, legislation provides for many types and forms of legal entities. So, first of all, it is necessary to decide whether it will be a commercial or non-commercial association. Most of the organizers of equestrian clubs in one way or another pursue the goal of making a profit from the activities of their horse riding club. In this case, it makes sense to register a commercial structure. The most interesting in this regard are the three main forms of legalization of such activities - the creation of KSK on the basis of a limited liability company, a peasant farm, or in the form of an "individual entrepreneur". Basically, the proposed forms of registration of a commercial organization are similar, but each has a number of advantages. It is believed that the most in a simple way doing business in Russia is the registration of the structure as an individual entrepreneur. The main advantages of individual entrepreneurs:

Simplified system of registration with tax authorities;
no need to have a bank account;
optional use of cash registers in the implementation of their activities under UTII;
fines for offenses are much lower compared to other organizational and legal forms;

At the same time, do not forget about the disadvantages of this form. The main disadvantage should be recognized the need for an individual entrepreneur to be responsible for the activities of all his property. An individual entrepreneur is the sole owner of the business. In the case of organizing an equestrian club by a group of persons, it should be understood that the rest of the "beginners" formally cannot claim the distribution of profits and participate in a common cause only on the basis of an employment contract.

Peasant farming is a special type of individual entrepreneurs. KFH retains all the advantages of individual entrepreneurship. However, the main advantage of farming in relation to the equestrian sector should be recognized as preferential taxation related to the production and sale of agricultural products. PFs can be organized by several citizens, but no more than five if they are not relatives. The most common type of business registration in Russia is
limited liability company. LLC is subject to registration with the tax authorities, and general rule its term is five working days. When preparing documents for registration, it is necessary to clearly define the types of activities of the future LLC. Right choice the list of activities will help to avoid problems with regulatory authorities in the future.

The main advantages of LLC:

Liability for obligations is limited to the amount of the authorized capital;
a member of the company has the right to leave the company at any time, regardless of the consent of other members of the company;
LLC can be sold to third parties;
LLC can cover losses of previous years with the profit of the current year and thus reduce income tax.

At the same time, there are a number of disadvantages of a limited liability company:

Quite a complicated registration procedure;
obligatory presence of a checking account;
compulsory accounting and balance sheet delivery;
the impossibility of allocating the share of the participant in the company in kind upon the withdrawal of the participant from the company;
fines for LLCs are the highest possible.

In addition to commercial organizations, registration of a non-commercial structure is possible. At the same time, making a profit cannot be main goal activities of the organization. In the Russian equestrian industry, the most common form is ANO, or an autonomous non-profit organization. It is worth noting the complicated registration procedure non-profit organizations... In contrast to commercial structures, registration of non-commercial organizations takes place, among other things, at the Ministry of Justice of the Russian Federation. Perhaps the only advantage of non-profit associations is the possibility of receiving financial support from the state in the event of organizing cultural events, for example, competitions.

Having decided on the organizational and legal form of the future club, you can move on to an equally important part - taxation. In this case, the legislation allows us to choose both a conventional and a simplified tax accounting system. If the turnover of a legal entity does not exceed sixty million rubles per year, then it makes sense to take the simplified tax system (simplified taxation system) as a basis. If the goals of the club are to organize horseback riding, horse riding training, renting stalls, stables and organizing competitions, then the simplified tax system in this case will be the best solution. Again, the simplified tax system exists in two variations: “income” and “income minus expenses”. The first scheme differs in that from any income received it is necessary to pay 6% to the state, and the founders dispose of the rest of the money at their own discretion. The second option is characterized by the fact that the founders already pay 15%, but not just from the amount of income, but from the amount of income, reduced by expenses incurred for a given tax period. To determine this kind of choice, it is necessary to calculate the benefits in the first and second cases.

After the registration of the equestrian club, it is necessary to decide on the land plot on which the equestrian center will be located. In this case, it is necessary to take into account many factors, including distance from the city and the ability to get there by public transport. It is also necessary to decide on the size of the land plot on which the club will be located. As a general rule, there are two options: 1) buy a land plot in ownership; 2) take a land plot for a long-term lease. The redemption of a land plot from the state has a number of restrictions, so the value of the land plot must correspond to the market price, but not be lower than the cadastral valuation, which for Last year has grown several times and often does not correspond to market indicators. Moreover, if it comes on agricultural land, when buying such a plot, the state has a priority right of redemption, which may somewhat complicate the purchase process or make the process of registration of the transfer of rights longer.

The best option is to lease a land plot from municipal ownership with the further construction of a complex of necessary buildings and structures on it. The advantage of this option is that, having issued the necessary building permits and erecting a property complex, it becomes possible to obtain ownership of the land without any auction at a price of 20% of the cadastral valuation of the occupied land, thereby making a solid capitalization of the developing club. Although, despite all these nuances, the purchase of a land plot is also possible, because sometimes you come across interesting offers on the real estate market.