Current aspects of tax accounting of HOA income

Tax accounting in the Homeowners' Association (HOA) has a number of features that the authors pay attention to in order for organizations to comply with the norms of the Tax Code of the Russian Federation, the absence of claims from the tax authorities. The article considers the taxation of owners' funds received by the HOA to finance current, capital repairs, payment of utilities, and maintenance of common property. Attention is drawn to the peculiarities of accounting for certain types of income of the partnership.