Owning a plot of land is not only the presence of rights, but also direct responsibilities associated with paying taxes, and sometimes maintaining and submitting documentation. One of such documents is a household ledger. It is necessary for the formation and structuring of information about the management of personal subsidiary plots by certain categories of citizens.
Such a document was initially used to form the tax base. It reflected the objects available on the territory of the land plot, including livestock and poultry. Now the document is used in other cases and contains an expanded data package.
What is a household ledger and who keeps it?
A household book is understood as a document reflecting information about the actual and legal status of plots located in rural areas, as well as about the objects located on them.
This type of accounting has a long history and originated in the USSR, in pre-war times. The book currently contains the following information:
- presence of capital buildings;
- a description of the land owned or leased;
- availability of agricultural machinery and other facilities.
The information can be used, first of all, in forming the tax base. Information may also be requested by citizens if necessary, for example, for court purposes.
In simple terms, a household ledger is a simple document that reflects who owns the plot and what is located on it.
The procedure for maintaining household books
15 firmware 15 growing and fattening growing and fattening Sample sheet 2 Sheep of all breeds - all ewes and ewes over 1 year old including: laying hens young hens rams sires and ewes up to 1 year rams and ewes for growing and fattening Of all sheep - Romanov Goats - total including: 20 g. 20 g. 20 g. 20 g. 20 g. Poultry - total ducks young ducks geese young geese 20 g. 20 g. 20 g. 20 g. 20 g.
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17 17 Date of entry Farm animals, birds, bees Specified quantity Date of entry Farm animals, birds, bees Specified quantity Reverse side of sample sheet 2 IV. Agricultural machinery, equipment, vehicles owned by right of ownership or other right to a citizen running a farm. Tractors Combines Seeders and sowing complexes Irrigation machines and installations 20 20 20 20 20 Milk processing equipment Refrigeration equipment (except household refrigerators) Flour milling 20 20 20 20 20 20 G.
How entries are made in the household ledger
At the moment, maintaining a household ledger is regulated by Order of the Ministry of Agriculture No. 345 of 2010. The act determines the form, content, and rules of its conduct.
The established rules are based on the action of July 7, 2003 “On personal subsidiary farming,” but the specific form is an appendix to the Order.
The document must be prepared with a title page and a serial number is required. When filling out, you need to consider the following points:
- the book is filled out not by citizens, but by a representative of the administration of the municipality; the information is obtained as a result of walking around the property. The tour period is once every five years;
- information about citizens registered and living in the territory of the sites is updated every year;
- the title page indicates the name of the settlement, as well as the purpose of the land plot;
- if the document is maintained in a rural area, it is filled out by the district administration. It is indicated which settlements are included in it. If the city administration is filling in, then the streets are indicated;
- information must be recorded in alphabetical order;
- Each page must be numbered.
The document, after filling out, is certified by an administration employee. The exact number of pages is indicated, an inventory is made and a stamp is affixed.
At the moment, maintaining a household ledger is possible in electronic form. Special programs are used for this.
Household book: form and order of maintenance
All existing types of improvement on the land plot should be entered into the household register. For each of them there are corresponding lines with the options “yes” and “no”. Most questions arise about water supply and sanitation.
In the previously accepted samples of household books, there was information about the housing stock, the place of study or work of the owner of the household, the assigned pension (if any), other notes about the management of the household and residence, and retired members of the household. These and other data are not available in modern books, since they are not indicated in the eighth article of the Federal Law, on which the maintenance of a household ledger is based.
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How is the household ledger stored?
The administration of the relevant locality is responsible for storing the book. According to the rules, the document must be stored in a fireproof cabinet, like cash or accounting documents.
Access to the book is limited to a limited number of persons, determined by separate orders. A responsible person is also appointed.
If a book is lost or damaged, the person responsible may be held liable, depending on the degree of guilt.
The title page must contain the period during which storage of the book is mandatory. At the moment, it is preserved for 75 years from the date of filling out a new copy.
But the expiration of the deadline does not mean that this document will be destroyed. After the end of this period, it must be transferred to the regional archive for indefinite storage.
Household e-book download free
Many Russian institutions have been cooperating closely with us for a long time, because our programs are simple and accessible even to an untrained user, and our teachers have extensive experience and are well aware of all the nuances of accounting in the region
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How citizens can use the household ledger
Citizens do not have direct access to the document, but this does not mean that they will not be able to use it.
Residents of a locality, if necessary, can obtain an extract from the book, for example, in order to restore information about the presence of certain objects in the property. Most often, citizens apply for an extract from the district or city administration. If they submit an application for information to another authority, the application must be redirected. The search for information is carried out at the address specified in the request.
The answer is provided in the form of an extract according to the established template. The application indicates the period for which information is required, either exactly or approximately.
If information is missing, the response will indicate the possibility of contacting the regional archive. Perhaps the information will be stored there.
The issuance of information (extracts) is recorded in a special journal.
Sample extract from the household ledger:
Download the statement in docx format (sample/form)
In 2021, household books will be maintained in electronic format in Kazakhstan
ASTANA. February 6. KAZINFORM — The introduction of software for maintaining household books in electronic form throughout the republic is expected to be carried out in 2021. Chairman of the Agency of Statistics of the Republic of Kazakhstan Alikhan Smailov announced this today at the board of the agency.
According to him, the transition to electronic maintenance of household books will allow akims of villages and rural districts to reduce the labor intensity of maintaining household books, reduce the number of errors when akims enter indicators due to format and logical controls, fully automate the process of generating summary information for akims and increase the efficiency of its presentation , eliminate the manual entry of information by statisticians into the agency’s information system, provide an information basis for maintaining the Statistical Agricultural Register in order to improve the quality of agricultural statistics.
How information from the household ledger is used
As a general rule, you cannot use an extract from a book as a title document.
But the information will be considered legal evidence of your position. In practice, extracts and certificates are used to compensate for the lack of other evidence, for example, if documents were lost or destroyed. Quite often in practice, an extract from the book is the only evidence of a citizen’s position. For example, it will confirm the ownership of the land plot, which can be used in the privatization process.
In law enforcement practice, courts actively accept extracts when considering disputes. And in the absence of counter evidence, the extract will be considered an indisputable fact serving the applicant’s chosen legal position.
Household book
Private individuals who have received land plots to conduct personal subsidiary agriculture (LPH) mainly use the plots not to make a profit, but to satisfy their needs and needs.
According to Law N 112-FZ “On Personal Subsistence Farming”, running private household plots does not qualify as a commercial activity, therefore this type of activity is not subject to registration.
However, accounting and control of existing farms is still carried out in household books, in accordance with Order of the Ministry of Agriculture of the Russian Federation N 345. They are compiled by local authorities, currently registering them electronically thanks to special programs.
Owning a farm implies having rights and direct responsibilities to pay taxes and maintain documentation, which includes a household ledger. Why do you need an extract from the book? It is necessary to generate information about the management of private household plots by citizens.
It reflects:
- description of the land plot owned or leased;
- presence of capital buildings;
- agricultural and other machinery.
That is, the household ledger reflects detailed information about who owns the farm and what is located on it . According to the law, it is impossible to use an extract from the household register as a title document.
However, this document is legal proof of ownership, and such an extract is used in practice if documents have been lost.
An extract is necessary when it is necessary to restore ownership rights to alienated property. Often this document is the only proof that the land plot belongs to a specific person. When considering disputes, courts accept an extract from the household register as evidence.
Household and household register
Some land owners are interested in whether a household register and a house register are the same thing or not? There is no concept of “house book” in Russian legislation. But it often appears in regulations.
The house register is drawn up when citizens register in households as property rights. An individual book in form No. 11 is kept by the owners of apartments or houses.
Household books are kept to record land, their owners, animals and are stored in the district or city administration.
