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Бухгалтерский учет застройщика при долевом строительстве

This Law regulates public relations associated with the activities of equity participation in housing construction of residential buildings residential housing by attracting the money of individuals and or legal entities, and establishes guarantees for protection of the rights and legitimate interests of the parties to the contract on equity participation in housing construction. Legislation of the Republic of Kazakhstan on equity participation in housing construction is based on the Constitution of the Republic of Kazakhstan and consists of the Civil Code of the Republic of Kazakhstan, this Law and other normative legal acts of the Republic of Kazakhstan. Legislation of the Republic of Kazakhstan on housing relations and on architectural, town-planning and construction activities extends to equity participation in housing construction in the part not regulated by this Law. If an international treaty ratified by the Republic of Kazakhstan establishes other rules than those contained in this Law, the rules of the international treaty shall apply. This Law applies to relations in which one party is obliged to ensure construction of a residential building residential housing and to transfer residential or non-residential premises in the residential building residential housing to the second party after completion, and the second party - to pay and accept residential or non-residential premises in residential building residential housing.

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This Law regulates public relations associated with the activities of equity participation in housing construction of residential buildings residential housing by attracting the money of individuals and or legal entities, and establishes guarantees for protection of the rights and legitimate interests of the parties to the contract on equity participation in housing construction.

Legislation of the Republic of Kazakhstan on equity participation in housing construction is based on the Constitution of the Republic of Kazakhstan and consists of the Civil Code of the Republic of Kazakhstan, this Law and other normative legal acts of the Republic of Kazakhstan. Legislation of the Republic of Kazakhstan on housing relations and on architectural, town-planning and construction activities extends to equity participation in housing construction in the part not regulated by this Law.

If an international treaty ratified by the Republic of Kazakhstan establishes other rules than those contained in this Law, the rules of the international treaty shall apply.

This Law applies to relations in which one party is obliged to ensure construction of a residential building residential housing and to transfer residential or non-residential premises in the residential building residential housing to the second party after completion, and the second party - to pay and accept residential or non-residential premises in residential building residential housing.

It is prohibited to attract money from individuals and legal entities for construction of residential buildings residential housing in violation of the requirements, set up by this Law.

Transaction to attract money from individuals and legal entities for construction, committed in violation of the requirements of this Law, shall be held invalid. Provisions of this paragraph shall not apply to the activities of authorized organizations that attract money from individuals and legal entities to complete construction of problem housing projects. Provisions of this Law with regard to the conclusion of contracts on equity participation in housing construction also apply to counter-parties of the developer and or the authorized company in the event of paying them through providing the shares in a residential building residential housing.

This Law does not apply to relations associated with:. The competence of the Government of the Republic of Kazakhstan in the field of equity participation in housing construction includes:.

Local executive bodies of regions, cities of republican significance, the capital, districts, towns of regional significance in the field of equity participation in housing construction:. Equity participation in housing construction is organized in one of the following ways:. It shall be allowed to change the methods of organizing participation in shared housing construction in accordance with the procedure determined by the authorized body. It is prohibited to attract money from individuals and legal entities for construction of residential housing residential buildings by other means not provided for in this article.

In order to carry out activities related to organization of equity participation in housing construction by means of obtaining a guarantee from the Guarantee Fund, the developer must comply with the following requirements:. In order to carry out activities related to organization of equity participation in housing construction by means of obtaining a guarantee from the Guarantee Fund, the developer establishes an authorized company that simultaneously exercises activities for not more than one construction project.

The project of construction of a residential building residential housing may provide for several construction objects on one land plot allotment.

The developer has the right to involve an authorized company which fulfilled its obligations to transfer the shares to equity holders in a residential building residential housing in accordance with Article 15 of this Law. To organize equity participation in housing construction by way of obtaining a guarantee from the Guarantee Fund, an authorized company must have:.

The property specified in paragraph 3 of this article shall be free from any encumbrances, rights and claims of third parties. Construction and installation work in progress, referred to in subparagraph 3 of paragraph 3 of this article, must be paid in full by the developer and or an authorized company before submitting an application to the Guarantee Fund and confirmed by acts of reconciliation of settlements between the customer and the contractor.

If the developer and the authorized company comply with the requirements set forth in this article, the Guarantee Fund shall verify documents on the project for construction of a residential building residential housing in the manner approved by the authorized body and conclude a guarantee contract.

The concluded guarantee contract is the basis for attracting the money of the equity holders and does not require the developer and the authorized company to obtain permission from the local executive body to attract the money of the equity holders.

In order to fulfill the requirements of this Law, the developer shall submit to the Guarantee Fund an annual financial report, confirmed by an audit report, and the authorized company shall submit to the Guarantee Fund the quarterly financial statements in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting during the term of the guarantee agreement.

The developer has the right to involve an authorized company that has fulfilled its obligations to transfer shares to equity holders in a residential building residential housing in accordance with Article 15 of this Law.

The property specified in paragraph 3 of this article shall be free from any encumbrances, rights and claims of third parties, except for a land plot, which may be pledged to a second-tier bank, financing the construction. If the developer and the authorized company comply with the requirements established by this article, the developer and or the authorized company shall apply to the second-tier bank to receive a decision of the second-tier bank on the readiness to finance the construction of a residential building housing in an amount sufficient to complete the construction.

In case of readiness to finance the residential building residential housing , the second-tier bank concludes a contract with an engineering company. In the event that the developer and the authorized company comply with the requirements set forth in this article, the developer and the authorized company shall apply to the local executive body of the region, city of the republican significance, the capital, district, town of regional significance for obtaining permission to attract the money of the equity holders in the procedure established by Article 18 of this Law.

A second-tier bank has the right to make a decision on the use of money of equity holders from the bank account of the authorized company, taking into account the requirements established by Article 20 of this Law, only after erecting the framework of a residential building residential housing , confirmed by an engineering company.

The property specified in subparagraphs 1 and 2 of paragraph 3 of this article shall be deemed to be pledged to equity holders from the moment of registering the contract on equity participation in housing construction in the local executive body. When a second-tier bank makes a decision to sell the pledged property specified in subparagraphs 1 and 2 of paragraph 3 of this article, the money received from the sale of the pledged property is sent to meet the requirements of equity investors who submitted a demand for a refund and a second-tier bank.

If there is a shortage of money received from the sale of the pledged property, the difference after deduction of the amounts necessary to cover expenses related to foreclosure of this property and its sale is distributed among the equity holders and the second-tier bank in proportion to the size of their claims by the time these requirements are met. The money, due and payable to equity holders, who did not articulate their claims before the date of public tenders, where the pledged property was sold, is sent to the bank deposit account in accordance with the condition of the contract on equity participation in housing construction.

Since the conclusion of the contract on equity participation in housing construction, a second-tier bank is recognized as a trustee of equity holders when applying for foreclosure of the pledged property and its sale.

From the moment of transfer of a share in a residential building residential housing by an authorized company to an equity holder in accordance with the procedure established by Article 17 of this Law, the right to pledge is terminated. In order to carry out activities related to organization of equity participation in housing construction by means of attracting the equity investors' money after the construction of the framework of a residential building residential housing , within the past five years, the developer is obliged to build and commission, including as a customer, a contractor general contractor , residential housing residential building on the territory of the Republic of Kazakhstan with a total area of at least sixty thousand square meters when building in cities of republican significance, the capital and not less than thirty thousand square meters in construction in other administrative and territorial units.

At the same time, the total experience of the developer's subsidiaries is taken into account. To organize equity participation in housing construction by attracting the equity investors' money after construction of the framework of the residential building residential housing , the developer establishes an authorized company that simultaneously works for not more than one construction project.

The project of construction of a residential building residential housing may provide for several construction projects on one land plot allotment. The developer has the right to involve an authorized company that has fulfilled its obligations to transfer the shares in a residential building residential housing to the equity holders in accordance with Article 15 of this Law.

To organize equity participation in housing construction by means of attracting the money of equity investors after construction of the framework of a residential building residential housing , the authorized company must have:.

In the event that the developer and the authorized company comply with the requirements set forth in this article, the developer and the authorized company shall apply to the local executive body of the region, the city of republican significance, the capital, the district, the town of regional significance for obtaining permission to attract the money of the equity holders in the procedure established by Article 18 of this Law.

After obtaining permission to attract money of equity holders, the authorized company organizes construction of a residential housing residential building by attracting the money of equity holders in accordance with the requirements of Article 20 of this Law.

The property specified in subparagraphs 1 , 2 and 3 of paragraph 3 of this article shall be deemed to be pledged to equity holders from the moment of recording the contract on equity participation in housing construction in the local executive body.

Transfer of property specified in subparagraphs 1 , 2 and 3 of paragraph 3 of this article as a pledge is not allowed. If the authorized company fails to fulfill or improperly fulfills its obligations to complete construction of a residential building residential housing , the equity holders have the right to initiate the bankruptcy procedure of the authorized company in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

In the event of bankruptcy of an authorized company, to complete construction of a residential building residential housing , the equity holders are entitled to form a housing construction cooperative in accordance with the housing legislation of the Republic of Kazakhstan. A contract on equity participation in housing construction is concluded in writing and is considered to be concluded from the moment of its registration in the local executive body at the location of the residential building residential housing in accordance with the procedure provided for in Article 12 of this Law.

The parties to the contract on equity participation in housing construction shall inform each other of the change in the actual address and or other personal data in writing within thirty calendar days.

An agreement for participation in shared housing construction, the amendments and or additions to it, as well as the agreement on assignment of the right to claim under it shall be recorded in the local executive body at the location of the residential house residential building upon presentation of an authorized company using unified information system of participation in the shared housing construction.

Registration of contracts on equity participation in housing construction is carried out in accordance with the rules of registration of contracts on equity participation in housing construction, as well as contracts for assignment of claims for them, approved by the authorized body. In such cases, additional agreements to the contract on equity participation in housing construction are also subject to registration in local executive bodies.

Concession of the right of claim by an equity holder under a contract on equity participation in housing construction is allowed only after payment of the contract price or simultaneously in the event of the consent of the authorized company with the transfer of the debt to a new equity holder in accordance with the civil legislation of the Republic of Kazakhstan in a non-cash form.

Concession of the right of claim by an equity holder under a contract on equity participation in housing construction is allowed from the moment of registration of the contract on equity participation in housing construction in the local executive body at the location of the residential building residential housing until the parties sign the transfer act on transferring the share in the constructed residential building residential housing.

In the event of the death of an equity investor - individual or declaring him deceased - the rights and obligations under a contract on equity participation in housing construction are transferred to the heirs in accordance with the civil legislation of the Republic of Kazakhstan. Payment by the equity holder of the value of the share provided for by the contract on equity participation in housing construction is made by making payments in the terms specified by the contract to the bank account of the authorized company.

The obligations of an equity investor are considered fulfilled from the moment of payment in full of the value of the share and its acceptance in the residential building residential housing in accordance with the contract on equity participation in housing construction. The obligations of the contractor general contractor for the guarantee period are considered fulfilled after implementation of obligations to eliminate the guarantee period violations of compliance of the construction parameters of the residential housing residential building specified in the design and estimate documentation and in the contract on equity participation in housing construction.

The risk of accidental loss or damage to a share in an erected residential building residential housing prior to its actual transfer to an equity holder is borne by an authorized company.

After the actual transfer of a share in the residential building residential housing , the risk of accidental loss or accidental damage passes to the equity holder. An authorized company is responsible for ensuring control over the progress and quality of construction.

The authorized company, on the terms specified in the contract on equity participation in housing construction, controls the money paid for construction of a residential housing residential building and is liable under the legislation of the Republic of Kazakhstan or the contract on equity participation in housing construction for:.

The authorized company is responsible for selection of the contractor general contractor through the submitted qualification requirements. The authorized company must notify the equity holder by mail that the next payment has not been made. Such notification should be in the form of a registered letter with a list of enclosures or handed to the equity holder personally on receipt. To recognize the refusal of an equity holder to fulfill contractual obligations, it is necessary to have at least three notifications of non-payment with a total period of delay of payment payments of at least three months.

In the event of failure to make a regular payment by an equity holder and the absence of a written request within the period specified in paragraph 4 of this article, according to the terms of the contract on equity participation in housing construction, the authorized company has the right to take one of the following decisions:. The authorized company is obliged to transfer a share in the constructed residential building residential housing to the equity holder not later than the period stipulated by the contract on equity participation in housing construction.

Transfer of a share to an equity holder in a residential building residential housing is carried out by an authorized company after signing the act of acceptance into operation of the completed residential building residential housing. After signing the act of acceptance of the constructed residential housing residential building , the authorized company has the right to fulfill ahead of schedule the obligation to transfer the shares in the residential building residential housing to equity holders.

The authorized company is obliged to send a letter to the equity investor about completion of construction of a residential housing residential building in accordance with the contract on equity participation in housing construction and on the readiness of a share for the transfer, as well as to warn the equity investor about the need to accept the share and about the consequences of the inaction of the equity participant stipulated in the contract on equity participation in housing construction.

The letter should be sent by mail by a registered letter and with a notification of receipt of the letter by the addressee or handed to the equity holder personally on receipt. An equity holder, who received a written notification from the authorized company about completion of construction of a residential housing residential building and the readiness of a share in the residential building residential housing for the transfer, is obliged to proceed to its acceptance in the period provided for in the contract on equity participation in housing construction or, if, such period was not established, within ten working days from the date of receipt of the said notice.

An equity holder who during the acceptance of the work discovered deviations from the design and estimate documentation and the contract on equity participation in housing construction has the right to demand from the authorized company, in the period agreed upon by the parties, to eliminate the identified shortcomings.

Equity holders' money is attracted by the authorized company on the basis of the permission of the local executive body of the region, the city of republican significance, the capital, the district, the town of regional significance for attracting the money of equity investors.

A permit to attract money of equity holders is issued in accordance with the Law of the Republic of Kazakhstan "On Permissions and Notifications". In order to obtain permission to attract money of equity holders, the developer and the authorized company send an application to the local executive body with copies of documents confirming compliance with the requirements specified in paragraphs 1 and 3 of article 9 and paragraphs 1 and 3 of article 10 of this Law.

The local executive body within ten working days from the receipt of the documents specified in paragraph 3 of this article from the developer and the authorized company is obliged to issue a permit to attract the money of the equity holders or send a written reasoned refusal. The reason for refusal to issue a permit by the local executive authority to attract the money of equity investors is the non-compliance of the developer and or the authorized company with one or more of the requirements set forth in paragraphs 1 and 3 of Article 9 and paragraphs 1 and 3 of Article 10 of this Law.

The developer and the authorized company shall have the right to appeal a reasoned refusal to issue a permit to attract money of equity holders in court.

The developer and the authorized company shall have the right to re-apply for a permit to attract the money of the equity holders after elimination of the remarks indicated in the reasoned refusal.

Permission to attract money of equity holders is issued by the local executive body for the entire period of construction of a residential building residential housing before putting it into operation. Suspension of the operation and forfeiture of the permission to attract money of equity investors are carried out in accordance with the Law of the Republic of Kazakhstan "On Permissions and Notifications".

The risk of an accidental rise in the cost of construction and installation works of a residential building residential housing is borne by the contractor general contractor , except for the case provided for in paragraph 2 of this article. The contractor general contractor has the right to demand revision of the estimate, if for reasons beyond its control, the cost of construction and installation works exceeded the estimate by at least ten percent. In this case, the risk of an accidental rise in the cost of construction and installation works in an amount exceeding 10 percent of the estimate is borne by the authorized company.

Payment for the work performed by the contractor general contractor under the construction contract in accordance with the design and estimate documentation is made from the bank account of the authorized company on the basis of acts of the works performed, confirmed by the engineering company. The use of equity investors' money is carried out by an authorized company for the purpose of constructing a residential building residential housing , taking into account the requirements provided for in article 20 of this Law.

The owner of the unfinished construction is an authorized company. Civil-legal transactions with unfinished construction for other obligations of the developer and the authorized company, except for attraction of a bank loan and obtaining a guarantee from the Guarantee Fund, are prohibited.

During the guarantee period, the contractor general contractor , the developer and the authorized company, guarantee the preservation of the quality of indicators of the residential housing residential building , specified in the design and estimate documentation, and the possibility of operating a residential building residential housing in accordance with the contract on equity participation in housing construction.

The developer and the authorized company are obliged to conduct the audit of the annual financial statements.

The authorized company is obliged to sell a unit of the areas of the share in a residential building residential housing not lower than the cost determined by the ratio of the project cost to the total area of the residential building residential housing. The developer for the obligations of the authorized company shall bear subsidiary liability to equity holders.

The failure to fulfill or improper fulfillment by the authorized company of the obligation to complete construction of a residential housing residential building provided for in Articles 9 and 10 of this Law is a violation of the deadline for acceptance of a residential building residential housing for operation. Three-time extension of the construction period is allowed for three months each from the period specified in the design and estimate documentation of the construction object.

In order to ensure the targeted use of money allocated for construction of a residential building residential housing , the authorized company and the contractor general contractor are obliged to open no more than one bank account in only one second-tier bank.

Laws of the Republic of Kazakstan

With trust! Our aim: To provide our customers modern, digital advanced service of responsible accounting outsourcing. Free up time for clients to work with the main business while optimizing the cost of accounting. To minimize the associated risk, it becomes necessary to constantly check your company information on the USRLE website as well as for the main counterparties. Since the final consequence of such FTS actions will be the organization liquidation. What risks problems are waiting for thouse "black spotted" organization, in addition to the threat of liquidation:. We are always ready to discuss any problems and promptly carry out the necessary activities our team of experts will work with you.

В рамках договора на проведение аудита бухгалтерской отчетности Общества по РСБУ При этом долгосрочная задолженность по кредитам и займам снизилась к для финансирования работ по капитальному строительству. Законодательством не предусмотрен учет объективных факторов такого.

Law on Audit Activity

Перед жителями полуострова Крым сегодня также стоит вопрос подтверждения российского подданства. Помогут в ходе разбирательства показания свидетелей о том, что завещатель предполагал оставить вам наследство. Он содержит информацию о категории земель, о том, что и как можно на нём строить, чертёж со схемой размещения и границами участка. Чаще всего люди с дипломом юриста выбирают одну из трех дорог, которые уже вытоптаны ногами их предшественников. В соответствии с частью 4 статьи 59 Арбитражного процессуального кодекса Российской Федерации дела организаций ведут в арбитражном суде их органы, действующие в соответствии с федеральным законом, иным нормативным правовым актом или учредительными документами организаций. Право на использование льготы на лекарства распространяется на граждан, обслуживающихся только в социальных аптеках. Покраска часто применяется как в стиле минимализм, так и в более ярких стилях в сочетании с декоративными элементами и фотообоями. Как правильно излагать факты. С 1 февраля 2017 года водительское удостоверение можно теперь получить или заменить в многофункциональных центрах, что во многом также упрощает жизнь автовладельцам.

Закройте данной тканью порез, пробейте ее клавишами либо заклепками, вот для вас и декоративный элемент. Также на сайте выбирается, каким способом информация будет предоставлена. Не возмещаются расходы за хранение грузов, контейнеров, имущества и личных вещей на станции назначения. Во втором случае агент должен вернуть часть денег клиенту. Подтверждение необходимо для того, чтобы вписать ребенка в загранпаспорт и для оформления социальных выплат от государства.

Так где можно получить кредит неработающим пенсионерам и в каком возрасте. На странице появится карта вашего города с метками центов обслуживания.

Что делать, если газ отключили без предупреждения. Покупатель обязуется в течение восьми месяцев со дня покупки щенка предоставить Продавцу все необходимые для оформления родословной документы и оплатить ее оформление. Беспроцентный заем не может признаваться финансовым вложением в связи с тем, что он не отвечает одному из признаков, установленным п. Квадратная площадь жилья - в каждом регионе существует норматив квадратной площади жилья на одного человека. Сразу стоит отметить два основных правила, касающихся данного вопроса. Муж, жена и двое детей с российским гражданством (рождены в России).

Оформляется в один экземпляр. А вот когда курсант становится полноценным водителем, в каких ситуациях может пригодиться эта справка. Сроки регистрации иностранных граждан по месту жительства 1. Вы не предоставили полный комплект документов на выплату. И пользуется домовой книгой в корыстных целях.

Ведение бухгалтерского учета составление документов. BOOKKEEPING, FINANCIAL STATEMENTS PREPARATION. Business transactions bookkeeping in.

Позвоните по указанному телефону. Ничего вам за это не. Теперь только отсутствие мест в детском саду может стать причиной отказа.

Когда работник поступает на новую работу, в этом регистре содержатся данные о его прежних местах работы. Объясняется это тем, что закон не имеет обратной силы. Если паспорта под рукой нет, можно получить небольшой кредит по водительскому удостоверению, ведь заёмщик может проверить его подлинность и сверить лицо заёмщика по фотографии. Система примет и перешлёт заявку в уполномоченные органы.

Второй раздел посвящен персональным данным заемщика, созаемщика и поручителя. В январе 2019 года Козлов А.

Вину мы вынуждены свою признать так как карту она свою не получила и возместили оплаченные ранее ей 3000 р. Кто такие совершеннолетние и почему их нельзя усыновить. Первые 3 дня лист нетрудоспособности оплачивает работодатель. Среди них главный судебный пристав и его замы. Покажите какие именно недостатки имеются у товара. Водитель может оспорить результаты экспертизы и в течение пяти часов пройти обследование в любой клинике, имеющей лицензию и необходимое оборудование.

Конечно же звонка не было, а трубку она не брала)) Слышала, что некоторые мошенники умеют снимать деньги с карты по одному только ее номеру. Стоит учитывать, что при наличии важных коммуникаций, проходящих по этой территории, в случае уменьшения уличного пространства при переходе права собственности, расположение на историческом или культурном месте, а также нахождении участка в собственности у других домовладельцев это может стать основанием для отказа в присуждении прав аренды или праве собственности. Во-вторых, говорить надо только после обращения к вам официальных лиц. В Московской области до 21.

ВИДЕО ПО ТЕМЕ: Эскроу-счет в долевом строительстве.
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