Horticultural NGOs to have their pulse checked – Economics – Kommersant

In the process of exclusion from the Unified State Register of Legal Entities of legal entities that have ceased their activities, the Federal Tax Service (FTS) faced difficulties in terms of removing horticultural NGOs from the register: given the specifics of the work of such organizations, which was previously recognized by the Constitutional Court (CC), it is not recommended to focus on formal signs when excluding them, and there have been no new clarifications on this issue so far. To solve the problem this week, the Federal Tax Service was asked by Deputy Prime Minister Victoria Abramchenko, who oversees the search for and involvement in the turnover of unused agricultural land, in charge of the agro-industrial complex. As a result, they agreed to soften the rules for horticultural and horticultural non-profit partnerships: before a possible exception, NGOs will additionally notify and wait for a notification in response that economic activity continues – this statement alone will be enough to remain in the register.

This week, Deputy Prime Minister Victoria Abramchenko approved the instructions of the government commission on the development of horticulture and horticulture. Among them is an appeal to the Federal Tax Service with a request to send explanations to the federal tax authorities on how to identify non-profit partnerships that have actually stopped economic activity, taking into account “the legal positions set forth in resolution of the Constitutional Court dated December 2, 2021 No. 51-P”.

The decision of the Constitutional Court, to which Ms. Abramchenko refers, actually involves the revision of some articles of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”. According to the law, a legal entity was recognized as “terminated activity” if during the year it did not submit reports on taxes and fees and did not carry out operations on at least one bank account.

In 2021, the Constitutional Court considered these grounds insufficient: as follows from the decision of the Constitutional Court, for any non-profit organization, regular banking operations are not “an indispensable manifestation of its statutory activities”, and therefore cannot be regarded as “irrefutable evidence of its termination.”

Referring to this resolution and the order of the government, the Federal Tax Service is going to additionally notify horticultural, horticultural and dacha associations of a possible exclusion from the Unified State Register of Legal Entities.

With the same notice, legal entities will be informed of the right to apply if the organization’s business continues, Kommersant was told in the Federal Tax Service. When sending such an application, the organization is not automatically excluded from the Unified State Register of Legal Entities – additional confirmation of the continuation of economic activities is not required. The next meeting of the government commission on horticulture and horticulture is scheduled for March – at which the Federal Tax Service will probably report on the first results of applying these recommendations in practice.

Recall that the attention of the government and the departments in charge of the agro-industrial complex to the work of the Federal Tax Service in clearing the Unified State Register of Legal Entities is connected with the implementation of the state program to involve unused agricultural land in circulation: within its framework, the Ministry of Agriculture earlier began to form a register of agricultural land and create maps-schemes to update data on their condition. It is assumed that out of 19.4 million hectares of unused land (data for 2021), by the end of 2023 it will be possible to involve 13.2 million hectares (for more details, see below). “Kommersant” from February 8).

Christina Borovikova