Business book: form and procedure
The economic book is a document in which primary administrative accounting of the population and its property is carried out: cattle, land and other property. Thus, such papers are the only source of information when it comes to the activities of the auxiliary farm. The data from household books are used by both executive authorities and lending institutions, official statistics.
An extract from the business book can be considered the basis for state registration of the right of ownership of a citizen to a land plot. This is a document that confirms agricultural activities on a private plot, which, in turn, may be the basis for obtaining tax exemptions for the sale of a plot.
The business book is included in the mandatory list of documents that are provided by a citizen or a borrower at the time of filing applications for grants, reimbursing part of the funds paid for loans and borrowings. It can also be the basis for issuing credit resources.
A regulatory legal act that approves the form of maintaining a household book is Article 8 of the Federal Law "On Personal Subsidiary", Order of the Ministry of Agriculture of Russia No. 345 of October 11, 2010 and Government Decree No. 371 of June 7, 2003.
What information is entered
The eighth article of the Federal Law "On Personal Subsidiary" regulates the information that should be in the household register for the house. First of all, this is data on members of personal subsidiary farms who are engaged in agricultural work. This includes planting and sowing agricultural, berry and fruit crops.
Secondly, it should contain information on the number of farm animals, including bees and birds, agricultural machinery and other equipment, means of transport, which are the property of the citizen, who owns a farm.
Why is the information incomplete?
In previously accepted models of household books there was information about the housing stock, about the place of study or work of the owner of the farm, about the pension granted (if any), other notes about housekeeping and living, retired members of the farm.These and other data in the books of the modern type are missing, as they are not indicated in the eighth article of the Federal Law, on which the maintenance of the economic book is based.
However, this does not negate the fact that local authorities may, if necessary, enter additional, auxiliary information. Such notes are indicated after the section on agricultural machinery.
It is worth considering that federal legislation does not provide for the allocation of funds for the maintenance of these documents.
Since if this document is filled out incorrectly, it will not be possible to get a correct statement on the house from the business book, it is necessary to enter information according to all the rules. The data for maintaining this type of document is provided by the owners of subsidiary farms on a voluntary basis.
The organization of the maintenance of books and the issuance of extracts from household books is carried out by the head of local governments, which include the territory containing the farms. Management also appointed officials who are responsible for the security of documents and their maintenance.
Book laying is made for five years, the basis for which is the legal act of the head of local self-government. After this time, the head issued a statement about the re-bookmark.
Information should be provided by owners or tenants of subsidiary farms annually on the first of July, data collection is performed by circumventing and interviewing members of farms. The rounds must be completed no later than the fifteenth of July.
At the initiative of the members of the farms or the owner, the information in the household book may be updated or supplemented on other dates. Including this can be done when applying for an extract from the household book.
Many documents can now be kept electronically, including the books of subsidiary farms. This is done only on the personal initiative of the owner or members of the farm, as there is no special program for administrative settlements at the federal level in which household records can be kept. However, in some regions of Russia, developments are used, for example, the BARS software is quite common, with which you can not only keep books of subsidiary farms, but also carry out data analysis.The program can be used both in online and in offline mode. A sample of an extract from an economic book, in the case of keeping it in electronic form, can often be obtained via the Internet by contacting management authorities.
Regardless of what software is used to maintain the documents, they must be certified by the signature of the responsible persons. For this, you can contact the local authorities, where the owner will be redirected to a specific certification authority.
An extract from the economic book for a land plot can be issued to any member of the farm, and in any volume, with any list and for any purposes. The extract may be made in any form, but necessarily in two copies, both of which are originals. Documents must be certified by the signature of the head of the local government. Also, the official responsible for the maintenance of the book must also sign. A document legally significant will not be recognized even without a seal of the local authority.
An extract from the household book for the land plot must be registered with local authorities, and the member of the farm who submitted the request for an extract,upon receipt, must provide identity documents and also sign.
Often, owners of subsidiary farms cause difficulties in closing and opening personal accounts of households. This is done in the household book.
Each sub-farm in the book has its own personal account, while if there are sub-employers in the household, they will have a separate personal account.
The book should include information about all members of households permanently residing in the territory, and this does not depend on whether they have livestock or farm buildings. This also applies to military personnel, with the exception of those serving in military service, and students in military schools.
Entries in the book are made only with a visit to the household.
In each settlement, which has more than twenty residential buildings, a separate economic book should be kept. With the end of the bookmark, it is necessary to leave a few blank pages so that it is possible to open a personal account for new households, if such will be formed within the next five years.
The title page of each accounting book of farms must contain the names of settlements, each of them is marked with the number of pages on which information about personal accounts of subsidiary farms from these settlements is placed.
After the complete crawl of houses and opening of personal accounts for all subsidiary farms is completed, all personal accounts are numbered in the business book, the numbering should be single and continuous throughout the village council.
If a new subsistence farm appears in the locality, then information about it is recorded on one of the blank pages left after the tab. However, after five years in the new household book, this household should be assigned the next personal account number.
For quick navigation through the book and convenience in work, after the alphabetical index, a memo is written on the new page, in which the last personal account is indicated.
Personal accounts are permanent for households throughout the entire period of bookmarking a book, but then they can be changed for one reason or another.In this case, an extract from the household book will cease to be correct.
If all members of the farm are moved to another settlement or to another street of the same settlement (here the main criterion is movement within the same village council), the personal account in the accounting book remains the same. Since on the territory of the village council all subsidiary farms have their own unique personal account, it can simply be transferred to the business book of another settlement by rewriting. If the household is replaced by the owner or tenant, the personal account number also does not change, however, in the business register must be given the data of the person who became the new owner or employer. Previous records, including information about the kinship of household members, are crossed out and replaced with relevant ones.
If the farm has been divided, then in the book of accounting it is necessary to exclude (cross out) the separated persons. In the lower part of the personal account entry form there is a line "Additional information", in it you need to make a note: "the number was divided with the auxiliary farm ...".A new household account must have a new personal account opened, and additional information indicates which farm it has been separated from, as well as the date and name of the document confirming the section.
In the case of the merger of two or several subsidiary farms with obtaining a single personal account in the household book (Form I), it is necessary to keep the numbers of these farms. In additional information to a personal account that has become united, it is necessary to record information about the merger with another farm, and close the account of the affiliated farm with a note of closure in connection with the merger with another subsidiary farm. Be sure to include all the numbers and dates of documents.
If members of a household farm move to a permanent place of residence in another locality under the jurisdiction of another village council, the farm subsidiary card must be closed in the household book, and the date and reason for closing are indicated in the upper part of the form, the personal account is crossed out. The same should be done in the event of the death of the owner and the absence of heirs.
Closed personal accounts remain free, they are not assigned to new subsidiary farms.
More about filling
The business book consists of personal account cards, each of which has three sections. In the upper part of the card there is a unique personal account number assigned to the farm, personal data of the employer or owner, on which the personal account is recorded, phone number and address of the farm. This section is intended for households with no more than six members. If there are more of them, then two sheets should be taken away, and if the increase occurs before the book is re-bookmarked, an insert is glued to the card.
The line "Attitudes towards the owner, employer" should contain information about the relationship between the owner / employer and the rest of the household, as well as marriage and family relations (mother, father, sister, daughter, wife / husband and others) . It is worth remembering that here it is not necessary to specify the data on the relationship between members of the economy to each other! If households are orphaned, the “patronage” must be recorded.
The date of birth in the appropriate line should be indicated according to the documents, and for children born after the laying of the household book, the date and number of the birth certificate is indicated.
Often questions are the filling in of the temporary non-resident members of the farm. Marks are made at the time of bookmarking an accounting book, a mark about the return of a person is made after the fact, with the obligatory introduction of corrections. The reason for the absence is also written. This may be training in educational institutions, both higher and secondary, vocational, secondary special and others. Persons working outside the territory of the village council and on a temporary basis living at the place of work are also recorded as absent. This also includes persons undergoing military service, being in places of deprivation of liberty, moved to the homes of disabled people, social and pedagogical institutions, and for long-term treatment to hospitals that are not in the territory of the village council.
For pensioners living in the subsidiary farm, there is a separate line where all records are made concerning the old-age pension, the disability pension (indicated group), the loss of the breadwinner and others. All notes are made on the basis of relevant documents, these may be certificates issued by social security agencies or pension books.Records of the type of pension are required, for example: "invalid of World War II group".
If the owners of the house are two or more citizens, then in each personal account the corresponding owner’s share is indicated, a note is made in the line on the total area of the residential building. If the house is an apartment building, then this line is left blank.
If a citizen owns two or more houses in the same settlement or in different, but belonging to the same village council, section II records information on each of the houses. If the citizen lives in the household but is not the owner, it is necessary to make a note that he lives under a contract of employment.
It is necessary to enter all available types of improvement on the land plot in the household book. For each of them there are corresponding lines with options "yes" and "no". Most questions arise about water supply and drainage.
It is believed that the house has a water supply if there are communications of the distribution network of water supply inside the building with the possibility of water flow from an artesian well or central water supply.It is also considered that the house is equipped with running water, if there is a separate kitchen (capital building) with a tap of the distribution network. However, the house is not considered to be equipped with running water, if there is a column in the courtyard (water intake valve) and there is no direct entry into the house.
Equipped sewage is considered to be a house that has a sewage drainage device inside, which is connected to an outdoor sewer network, however, septic tanks located in the yard and absorbing wells are also suitable. The area with sewage should not exceed the area equipped with running water.
If a residential house is owned by two or more citizens, notes on all types of amenities should be made in each personal account.