The term "balance holder" is usually used in relation to a person (usually a legal entity), which, not being the owner, takes into account on its balance sheet property. That is, such property is reflected in the balance sheet in the Assets section in the amount determined by the rules accounting.
Sometimes a balance holder is understood to mean any person who takes into account property on its balance sheet (including its owner).
The term "balance holder" is not defined in the legislation.
Cases when the owner of property is one person, and it is taken into account on the balance sheet of another, are determined by law.
If the leasing agreement specifies that the subject of leasing is accounted for on the lessee's balance sheet, the Owner of the property (the subject of leasing) will be the Lessor, and the Balance Holder will be the Lessee.
Thus, until the end of 2014 Article 31 federal law No. 164-FZ of October 29, 1998 "On Financial Lease (Leasing)" determined that the subject of a lease transferred to a lessee under a lease agreement is accounted for on the balance sheet of the lessor or lessee by mutual agreement. On November 16, 2014, Article 31 became invalid (Federal Law of November 4, 2014 N 344-FZ), but in practice, it is not uncommon that the subject of leasing is accounted for under the contract on the balance sheet of the lessee.
If, under the agreement, the property is recorded on the balance sheet of the lessor, then the Lessor will be both the owner and the balance holder of the leased asset.
Property under the right of operational management or economic management
Another case is organizations that own property on or on.
A state or municipal unitary enterprise owns property on the right of economic management (Articles 294, 295 of the Civil Code of the Russian Federation), but the state or municipality remains the owner of the property. In this case, such enterprises act as a balance holder.
Institutions and state-owned enterprises own property for, while the owner of such property is another person (owner) (Article 296 of the Civil Code of the Russian Federation).
Example
federal state-financed organization owns the building on the right of operational management.
The budgetary institution is the balance holder.
Russian Federation(State) is the owner.
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Durable means of labor (over 12 months). Fixed assets include buildings, machinery and equipment, structures and transmission devices, vehicles.
The property right that an institution or state-owned enterprise has on the property assigned to them. An institution or state-owned enterprise owns and uses this property within the limits established by law, in accordance with the objectives of its activities, the purpose of this property. An institution or state-owned enterprise disposes of this property with the consent of the owner of this property.
The situation is as follows: the house in which the relative lives, he is registered there, used to belong to the Communication Center, two years ago the Communication Center was liquidated, now it is OJSC CenterTelecom - he did not take ownership of this house, but is the balance holder, i.e. it turns out that a house between heaven and earth and does it have no owner at all? Nobody cares for the house communal payments they are not paid, there is simply no one to pay them. Whom to involve in order to take ownership of the house, urban settlement? After all, it is impossible, if necessary, even to take an extract from the house book, there is simply no one to write it to! Although the house book is in the branch of OJSC CenterTelecom.
Elena Aleksandrovna, it is very possible that you are being misled.
In this case, most likely the balance-holder is already the municipal authorities.
Upon liquidation of the legal entity of the owner, his housing stock must be transferred to the municipal housing stock. Very often, in such situations with owners, utilities mislead apartment owners so that they do not privatize housing. Try again to check the status of the housing stock in the municipality.
Comments
I quote: “Balance holders are managing organizations that are entrusted with managing the owner’s property ... Balance holders are enterprises or institutions to which the owner has transferred his property for management, as well as joint-stock companies in which with the participation of the owner's capital. The word "balance holder" comes from the accounting term "put property on the balance sheet", i.e. The balance holder is an organization that has put the property of the owner on its balance sheet. The term balance holder is now obsolete and will be replaced by the term right holder by Decree of the Government of the Russian Federation of July 16, 2007 N 447. Who can be the owner of the property? The Russian Federation, a subject of the Federation (republic, territory, region), municipality (a district in a region, a city of regional subordination, a settlement, a village council, etc.) are provided as the owner of the property. " Thus, if you are sure that OJSC CenterTelecom is the balance holder, then the owner is one of the above. To begin with, contact the head of your municipality or to the Property Committee (department, etc.). If this does not help, you will obviously have to look through federal authorities authorities, starting with the RF Ministry of Press and Information.
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To get started, contact the Office of the Federal Registration Service at the address: Orlikov lane, building 3 (metro station "Red Gate").
Just there are offices involved in departmental housing (Ministry of Defense, Min. Atom, etc.). If they don't help, at least clarify the situation.
There is a similar situation in the capital with Minatom houses - difficulties with privatization, difficulties with connecting to the Internet (while there are disputes around houses, not a single provider can put equipment in the attic, because there is simply no one to conclude an agreement with ...)
Thus, the law of the constituent entity of the Russian Federation, which establishes the specifics of determining the tax base based on the cost of objects real estate, can be accepted only after the subject approves the results of the determination cadastral value property. Based on them the tax base is defined as the cadastral value of property in relation to certain types of property, which include administrative, business and shopping centers(complexes) and premises in them; non-residential premises, the appointment of which in accordance with cadastral passports or documents of technical accounting (inventory) provides for the placement of offices, retail facilities, facilities Catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering and consumer services.
In accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, the body of the constituent entities of the Russian Federation no later than the 1st day of the next tax period on property tax determines the list of relevant real estate objects, sends it to tax authorities at the location of immovable objects and places it on its own or on the official website of the subject of the Russian Federation.
Thus, if a regional law is adopted in a constituent entity of the Russian Federation that establishes the specifics of determining the tax base based on the cadastral value of real estate objects, then such objects are subject to taxation at the cadastral value. But subject to their inclusion in the List of real estate objects posted on the official website no later than January 1, 2014.
Real estate objects not included in the List are subject to taxation according to the old rules - based on average annual cost property (clause 1, article 375 of the Tax Code of the Russian Federation).
Summarizing all the above, the financiers inform the taxpayer of their summary: if the building owned by the company is not included in the approved List of real estate, then this property is subject to taxation in 2014 based on the tax base, defined as its cadastral value. But if the building is not included in this List, then the tax base for this object is determined in accordance with paragraph 1 of Article 375 of the Tax Code of the Russian Federation.
It would seem that the Ministry of Finance of Russia spoke very clearly: a special procedure for property with a cadastral value of real estate objects included in a special list by the subjects of the federation applies exclusively to the owners of such property. This conclusion officials is based on the following norms of legislation.
Thus, subparagraph 3 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation states: "an object of immovable property is subject to taxation by the owner of such property, unless otherwise provided by this chapter." And the next, paragraph 13 of the same article, as a taxpayer, again names organizations that own real estate objects, the tax base for which is determined as the cadastral value.
However, the next legislative changes once again forced the taxpayer to return to the consideration of this issue. This time, the financiers were asked about the application in 2014 of Article 2 of Law No. 307-FZ in connection with the entry into force on January 1, 2015 of paragraph 7 of Article 2 of Federal Law No. 52-FZ of April 2, 2014 (hereinafter - Law No. 52 -FZ). What confused the taxpayer?
The fact is, paragraph 7 of Article 2 of Law No. 52-FZ amended paragraph 1 of Article 374 of the Tax Code of the Russian Federation. Previously, this paragraph sounded as follows: “objects of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received by agreement), accounted for on the balance sheet as fixed assets in the manner for accounting purposes, unless otherwise provided by Articles 378 and 378.1 of the Code.”
That is, we are talking about the fact that, in the general case, the payers of property tax are the balance holders of real estate.
However, now Article 378.2 of the Tax Code of the Russian Federation has been added to the list of exceptions.
These changes come into force no earlier than one month after the official publication of the law and no earlier than the 1st day of the next tax period for the relevant tax, that is, from January 1, 2015, since for the tax the period is a year.
And so the taxpayer had a question: does this mean that in 2014 the balance holders of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, and included in a special List, must also pay property tax from them with a cadastral cost?
From a formal point of view, the formulation of such a question is quite legitimate. However, the financiers were quick to reassure the concerned taxpayer. That's what they said.
Indeed, by general rule, on the basis of paragraph 1 of Article 373 and paragraph 1 of Article 374 of the Tax Code of the Russian Federation, balance holders of property are recognized as payers of property tax. Meanwhile, by virtue of the provisions of subparagraph 3 of paragraph 12 and paragraph 13 of Article 378.2 of the Tax Code of the Russian Federation, the specifics of taxation of individual real estate objects (based on the cadastral value) are applied to organizations that own real estate objects.
Consequently, the Ministry of Finance of Russia once again draws its conclusion that the provisions of Article 378.2 of the Tax Code of the Russian Federation do not apply to organizations of balance-holders that are not owners. And therefore, the financiers propose to consider the amendments to paragraph 1 of Article 374 of the Tax Code of the Russian Federation as clarifying.
Thus, now all the balance holders of real estate, for which the payment of property tax is expected from its cadastral, and not from book value, can be completely calm: they are not taxpayers in relation to this property since January 1, 2014. Whom might it concern?
These can be, for example, lessees of real estate, if, according to the terms of the leasing agreement, such objects are taken into account on their balance sheet. In such a situation, the lessor will be the payer of property tax from the cadastral value, despite the fact that this property is not included in its fixed assets (that is, on the balance sheet).
Similarly, state unitary enterprises should not be recognized as payers of property tax if they received them for economic management, as well as any other balance holders of such real estate who are not its owners, but only use the object on the basis of the right of operational management, temporary possession, etc.
Sergei Ryumin,
Manager of KAF INVESTAUDITTRAST LLC
Following the bankruptcy management company holding Motovilikha Plants (MZ), similar procedures are beginning in its other key divisions: surveillance has been introduced at the Kamastal metallurgical plant. After all the financial recovery procedures, two enterprises will remain at the site of the Ministry of Health - the defense Special Design Bureau and the civilian Motovilikha - Civil Engineering. At the same time, PJSC MZ itself can be retained as the balance holder of the shares of the holding companies.
At the end of March, the Arbitration Court of the Perm Territory introduced a monitoring procedure in respect of Kamastal Metallurgical Plant LLC. The procedure was started at the request of the transport company OOO R-Line Transport Systems (St. Petersburg). In 2014, the plaintiff supplied the Perm plant with products worth $310,000 (22 million rubles), but did not receive payment. The Swiss metal supplier Trasteel International SA appeared as a third party in the case. On June 9, 2017, the transport company filed a bankruptcy lawsuit against the steel plant, but in October the parties signed a settlement agreement.
However, on March 22, in court, the parties unexpectedly decided to resume bankruptcy proceedings. At the trial, representatives of Kamastali did not object to the introduction of a monitoring procedure due to the inability of the LLC to fulfill its obligations. According to Kamastali, the metallurgical plant now has no way to pay off debts: operations on current accounts are blocked by collection orders issued. Maxim Kibashev was appointed as an outside observer. The largest asset on his list of bankruptcy procedures is Mostostroy-12 LLC in Tyumen, a contractor close to the regional authorities during the governorship of Viktor Basargin.
LLC "Metallurgical plant "Kamastal"" - the second in terms of number and production volumes entity Motovilikha Plants group. On March 26, the parent company of the group PJSC Motovilikhinskiye Zavody was declared bankrupt. Kamastal supplies the enterprises of the holding with metal, revenue in 2016 - 3.8 billion rubles, net loss - 40 million rubles. The sole founder is PJSC MZ.
The MZ group itself is controlled by Rostec (the share in PJSC is over 50%). Another 35% of the shares of the Ministry of Health were controlled by minority shareholders from among former top managers. Accounts payable group - 15 billion rubles, the largest creditor - JSCB Rossiya (over 8 billion rubles). Bankruptcy of PJSC began with a lawsuit controlled by Rostec by the Signal Institute (Vladimir), and at the end of March, the state corporation supported the financial recovery plan of the group "through a competitive production of its principal persons". This decision was not supported by minority shareholders, believing that in external management there is a chance to pay off all creditors. But in the end, the court sided with Rostec: as Kommersant reported, the property of the Ministry of Health is planned to be grouped into a single lot for sale at a closed tender.
Connections of R-Line Transport Systems LLC and Mr. Kibishev with any of the groups of shareholders of MZ Kommersant could not be found. The interlocutor, among the minority shareholders of the Ministry of Health, says that they are not involved in the bankruptcy of Kamastali. Obviously, the bankruptcy of Kamastal does not pose any serious risks for Rostec either: the metallurgical complex is owned by PAO and is only rented by the plant. According to the LLC balance sheet for 2016, the fixed assets of Kamastal amounted to only 177 million rubles, and only the old mill was on its balance sheet. The company's accounts payable for 2016 amounted to 4.5 billion rubles, and more than 4 billion rubles. of this amount, PJSC "Motovilikhinskiye Zavody", which, apparently, will manage the bankruptcy of LLC. Motovilikha Plants does not comment on the situation with Kamastal.
According to Kommersant's information, after the bankruptcy of the group, two enterprises (subsidiaries of PJSC) will remain at the MZ site. Defense production (production of artillery and rocket launchers, weapons repair) will be concentrated in ZAO Special Design Bureau. New defense government contracts for 2018 have already been issued for CJSC SKB. It is assumed that this company will become the balance holder of the property complex of the Ministry of Health.
All civil production, including metallurgical production, will be transferred to LLC Motovilikha - Civil Engineering (MGM). This version is supported by the fact that on March 21, the West Ural Department of Rostekhnadzor issued a license to LLC MGM "to operate explosive and fire hazardous and chemically hazardous production facilities of I, II and III hazard classes." A source close to the department explained to Kommersant that this is a fundamental license that allows you to organize almost any production (including metallurgical and defense).
Rostec confirms the forthcoming actual division of the mashholding into two parts. “The main idea of the program (holding restructuring.- "b") is the preservation of competencies in the production of MLRS and artillery, as well as the separation of civilian production into a separate division, ”the state corporation told the Federal Press agency. According to Kommersant's information, in the course of bankruptcy, PJSC MZ itself can be preserved, its only function can be the ownership of MGM LLC and CJSC SKB, which retains the shareholder status quo.
Vyacheslav Sukhanov, Perm
