On the basis of what the legal entity works. Peasant farming

Individual entrepreneurship is becoming an increasingly attractive way for able-bodied citizens of Russia to conduct economic activities with a view to making a profit. The feature of the status is the actual dual state of IP from the point of view of legislation. This means that in some situations it has to act as a legal entity, without actually having such a status.

It is obvious that there are significant gaps in the current legislation in determining the legal position individual entrepreneur. So far, there is no unified federal law regulating the activities and legal status of individual entrepreneurs. The problem of the availability of grounds for legal activity brings confusion to law enforcement practice.

Registration documentation

The legal basis for working as an individual entrepreneur today are registration documents issued by the local tax authority on a territorial basis. hallmark in comparison with the registration of business entities, there is a provision according to which it is not necessary to develop for IP constituent documents and statute.

In the process of registering an individual entrepreneur, it is enough to provide three documents:

• passport of a citizen of the Russian Federation;
• completed application;
• receipt of payment of the registration fee.

The result of registration actions is the provision to the citizen of a unique registration number - OGRNIP. This number becomes identification feature, being included in the unified State Register.

As an additional sign of identification, the taxpayer identification number is used, which is mandatory entered into each individual entrepreneur agreement.

However, the certificate is not always sufficient for the work of an individual entrepreneur, this applies to licensed activities. Such permission can be obtained from the relevant organizations within whose competence it is included.

About rights and obligations: their interaction

The main of the rights becomes opportunity to do business in any field permitted by law and under the conditions prescribed by it.

An individual entrepreneur is allowed to conduct any operations of a commercial nature related to the achievement of profit, within the framework of the agreements and agreements reached. When doing business, he is endowed with the right to use hired labor.

The legislation provides for the possibility for banks to ensure settlements with suppliers of goods or services or other customers. The maintenance and use of bank accounts must be carried out in compliance with the law and imposes certain obligations on the entrepreneur, specific to his legal status.

An important point in the implementation of activities by an entrepreneur is the preservation of his inalienable general civil rights. So, entrepreneurial activity is included in the total length of service when calculating pension benefits. In addition, he has the right to early retirement on disability.

A number of legislative documents impose on the entrepreneur specific duties associated with the peculiarity of his mode of activity. They require him to commit a set of actions performed by him in relation to the Russian Federation, society, its participants and business partners.

The main inconvenience in studying this issue is the fragmented nature of such instructions, placed in a huge number. legal documents national and departmental.

Combining the society's requests to the entrepreneur becomes a separate document the most important task of the legislature for the further development of private initiative in the state.

However, it is possible to group the main responsibilities in the following way:

Often start-up entrepreneurs try to find official duties for IP. Such attempts are doomed to failure in advance, since such a consolidated document does not exist.

The reason for this is the fact that the entrepreneur is not official. All his obligations to the law and society are determined by individual legislative acts and provisions in the framework of the activities carried out.

The protection of the rights of individual entrepreneurs is entrusted to the authorized bodies of the state. Any member of society, including the entrepreneur, has the opportunity to receive protection in case of violation of his rights. At the same time, it is possible to bring him to responsibility in case of failure to fulfill obligations to the state and society within the framework of his legal status.

The principle of constructing legislation leads to such a situation: the rights of some are protected by the duties of others and vice versa.

One of the problems facing commercial law is formation of a single legislative act defining the main obligations and rights of the entrepreneur. Such an action will allow the business community to formulate a more complete picture of them and will contribute to the further development of such modes of activity.

Additional information on the duties of an individual entrepreneur is in this news release.

Organizational form

A sole proprietorship is an individual who runs his own business. All IP activities are carried out in compliance with the Civil Code of the Russian Federation.

Advantages

They are made up of the following circumstances:

• the simplicity of the registration procedure allows you to perform all the actions provided for by law on your own, without involving a lawyer;
• a simplified cash regime makes it possible to bypass some cash restrictions in a legal way;
• no taxation of property used in business;
• there is no need to involve accounting staff, since all transactions are carried out according to a single book;
• tax audits of entrepreneurs are carried out much less frequently;
• if it is necessary to refuse to carry out entrepreneurial activities, the closing procedure is very simple;
• the possibility of independent decision-making on doing business;
• tax rates are much lower.

disadvantages

These can include following:

• the possibilities of attracting other investors as co-founders are significantly reduced, since the IP is not interesting investment capital;
• the owner of the business is deprived of the opportunity to sell the assets of the enterprise, it can only be closed or opened, changing the organizational form of doing business;
• usage own brand possible only after certification by a notary;
• it is impossible to distribute a brand or information about it before receiving its registration;
• Sole Proprietor - individual, independently leading business and bearing full responsibility for it within the law.

This form of entrepreneurship can be considered as a first step, leading to further development in other organizational forms, if the circumstances are successful.

Documents required for IP actions

For this form of registration, constituent documents are not issued. The only legal basis for the work of an entrepreneur is the certificate of OGRNIP.

The absence of the Charter and the Memorandum of Association with the distribution of responsibilities between the founders and an indication of their shares provides the entrepreneur with maximum freedom of action to make independent decisions.

The OGRNIP certificate indicates a unique registration number entrepreneur, which is an identification feature. The entrepreneur is also assigned a state register number.

On the basis of what to conclude a contract

The main objective of the treaty in its preamble is identification each contracting party as a subject and the confirmation legality of actions at the conclusion of the agreement. As mentioned above, the main signs confirming the right of action for entrepreneurs are the OGRNIP and EGRIP codes.

Indication of the TIN in the contract is not enough, since, by identifying a person, it does not confirm the right to conduct independent maintenance commercial activities. Other given codes correspond to this purpose. The preamble of the contract and the details of the parties indicate the postal and passport data of the individual entrepreneur.

Peculiarities of KFH activity

Peasant- farming is created by an individual or a group of persons with or without a legal entity on a voluntary basis. One person cannot participate in several KFH at the same time.

The economy is based on the principle subsidiary liability, which means that what is not done by one member of the household must be done by another.

The state, registering the creation of such a subject, assumes the obligation to allocate land to it from free land funds and provide access to financial resources through credit institutions.

It should be remembered that the law does not provide for the procedure for registering a peasant farm in state bodies.

Registration of KFH is carried out according to following documents:

1. Establishment agreement between members of the farm - if the number of participants is more than two people.
2. Application for state registration.
3. Copies of personal documents of the head.
4. Receipt for payment of state duty.
5. Statement of consent to switch to a special tax regime.

The procedure for registration and the status of a peasant farm is in many respects similar to that for an individual entrepreneur. In both cases, the development of the Charter is not needed. The certificate of registration is issued in accordance with the established procedure.

Relationship with the leader

The entrepreneur has the right hire an individual managing the company in his absence.

An additional reason for appointing a manager may be the expansion of the enterprise, as well as the lack of experience in performing managerial functions.

Appointment to the position of director is made by issuing a power of attorney in a notarial order, which lists control functions delegated to the manager:

• operational management of the production process;
• hiring and firing employees;
• operational and advanced planning work;
• control over financial flows;
• signing contracts for the supply of goods and services, sales of products;
• creation of safe working conditions for workers.

The entrepreneur is not responsible for the actions of the manager in case of violation of the law.

An entrepreneur can reserve certain functions for himself, these often include the right to first sign financial documents.

The official appointment of oneself as a director of an enterprise is usually not applied, since it leads to additional deductions to off-budget funds. It is also practiced to transfer certain management functions to any employee without a formal appointment.

Features of opening an IP for a beginner are described in this video.

Peasant (farm) economy (KFH) is an organizational and legal form of doing business in the field Agriculture. Legal basis functioning of the first such enterprises in modern Russia became the Law of the RSFSR "On KFH" No. 348-1 dated 11/22/90 (lost force). Based on paragraph 3 of the final provisions of 74-FZ, farms created in accordance with the law of the RSFSR are not required to bring constituent documents in line with the new legislation until 2021.

The profile normative act in this area is 74-FZ "On Peasant Farms" dated 11.06.03. According to Art. 1 of the mentioned law, KFH is association of citizens associated family ties . It has been established that its members jointly own assets and are engaged in the production, storage, processing and sale of agricultural products. This definition needs to be taken with a grain of salt:

• the concept of "citizen" is subject to an expanded interpretation, foreigners can also create farms;
• the condition on the presence of family ties is very conditional, members of the peasant farm may be quite distantly related and belong to three different families, while five of them may not prove their relationship at all (Article 3 74-FZ);
• the possibility of implementing not only the listed, but also other types of activities is recognized, provided that they are directly related to agriculture.

Features of legal regulation in accordance with 74-FZ

• Work without creating a legal entity. persons (clause 3, article 1).
• Application to KFH of the requirements of the Civil Code of the Russian Federation, regulating the activities of commercial structures.
• An economy can be created by one person who is recognized as its head.
• Although its activity is related to agriculture, it is not recognized by default as an agricultural commodity producer, but it can acquire such a status.
• For the purposes of interaction with credit institutions and government agencies, the legislation on small business is applicable to peasant farms (clause 1, article 2).
• The mutual rights and obligations of the participants are regulated by the agreement on the establishment of the peasant farm.

organizational form requirements

The current legislation stipulates that two options are possible:

• KFH operates as entity(Article 86.1 of the Civil Code);
• it may not be legal. person (clause 5, article 23 of the Civil Code).

Numerous legislative changes brought out some confusion about the acceptable organizational form of farms. Let's look at the question chronologically:

• from the 90s to 2003, all peasant farms are legal entities. faces;
• from 2003 to 2013, all newly created enterprises do not have legal status. faces;
• since 2013, newly created organizations may or may not be legal entities. persons – the choice of the organizational form is in the competence of the founders;
• Until 2021, KFHs will exist with constituent documentation that complies with the legislation of the 90s.

A person who manages the land alone is faced with a choice. He has the right:

• register with the IFTS at the place of registration as an individual entrepreneur;
• create and head a farm - a legal entity in which he will be both the head and the only employee.

If the KFH is deprived of the status of a legal entity. person, and his head is an individual entrepreneur, additional difficulties arise. In the unified structure of the enterprise, there are two parallel business entities created without the formation of a legal entity:

• farming;
• his head.

Civil relations are established between them. The farm has a company name, settlement accounts, a seal, is liable, independently acts as a plaintiff and defendant in legal proceedings. It carries out production activities. Its head, being an individual entrepreneur, enters into economic legal relations on behalf of and in the interests of the enterprise.

All the nuances of registering this association are discussed in the following video:

Regulation under the Civil Code

For a long time, the status of such associations was regulated only by 74-FZ. The Civil Code of the Russian Federation only recognized the right of citizens to conduct production activities in the field of agriculture on the basis of an agreement on the establishment of a peasant farm without creating a legal entity.

On December 30, 2012, 302-F3 was adopted, supplementing § 2 "Commercial corporate organizations" of Chapter 4 "Legal entities" with a new section 3.1. "KFH". It contains only one article of the same name - 86.1. However, it introduced fundamental changes in the regulation of the situation of farms. Since 2013, domestic farmers themselves decide whether they need to create a legal entity or not.

According to the definition of art. 86.1 of the Civil Code, KFH is a voluntary association of citizens for economic activity in the agricultural field. It is based on the principles:

• voluntary membership;
• compulsory labor participation in activities;
• pooling of assets.

The following is noteworthy:

• The farm is called a "voluntary association". In other cases, this characteristic is applied by the legislator exclusively in relation to non-profit organizations. However, the structural attribution of Art. 86.1. to §2 of the Civil Code excludes doubts about its commercial nature.
• Its members are both its founders and employees. This creates additional rights for them in relation to participation in management (general fees - the main governing body) and imposes specific obligations in the form of subsidiary liability for debts.
• The Civil Code does not mention family ties. There is a paradox: members of the household without legal status. persons must be relatives, but members of a peasant farm organization must not.

Legal regime of assets

Regime of the property of an association without the status of a legal entity. persons are regulated by 74-FZ. The property of such a business entity belongs to its members (clause 3, article 6). It should be noted that this enterprise does not have general civil legal personality. It is not an independent subject of law, but only an association of several subjects. Therefore, the ownership of assets (a land plot, reclamation systems, farm buildings, livestock, equipment, transport, inventory, etc.) cannot belong to a farm, even theoretically.

By general rule the property of the KFH belongs to its participants on the basis of common joint ownership.

In the event of a division of property, shares are nominally equal(Article 244, 253 of the Civil Code). It is noteworthy that the named regime by default applies only to the common property of the spouses and is considered inapplicable for commercial activities.

In the agreement on the establishment of the economy, its participants may provide for the application of the common shared ownership regime to the assets of the enterprise. No other options are provided. Since this is an association of independent entities, only the regime of common (joint or shared - at the choice of the founders) property is applicable to its property.

The complexity of resolving property disputes between participants is determined by the fact that assets with different legal regimes coexist in the activity, for example:

• common property of members;
• common property of spouses, one or both of which are members of the peasant farm;
• members' personal property.

In a case on the divorce of members of the household, the claim for the division of common property is subject to separation into a separate legal proceeding. All other participants are involved in its hearing as third parties without independent claims, since the court verdict will affect their interests.

In the case of a legal entity, it is endowed with ordinary general civil legal personality. According to paragraph 2 of Art. 86.1 of the Civil Code, the property of the KFH belongs to him on the right of ownership. It is noteworthy that the Civil Code did not determine the minimum authorized capital, as is done for AO or . At the same time, being a manufacturing enterprise, it can operate successfully only if a significant material and technical base is created.

Advantages and disadvantages

The choice of such an organizational and legal form is due to the possibility of participating in federal and municipal state programs to support, subsidize and develop farming. Among other things, they may stipulate a preferential procedure for granting land. By default (Article 39.18 of the Land Code of the Russian Federation), it is not such.

KFH is fundamentally not suitable for investors who do not see themselves as employees of an agricultural enterprise. This organizational form is Mandatory personal participation of his offspring. According to paragraph 3 of Art. 86.2 of the Civil Code, a person can be a member of only one household with the status of a legal entity. Thus, persons interested in managing business entities through a hired manager should create an LLC or JSC.

Association with legal status. face is similar to any other commercial structures. The advantage of its creation is the absence of a minimum founding capital. However, this medal has reverse side. Its founders bear subsidiary liability for debts (paragraph 4 of article 86.2 of the Civil Code). If the property of the enterprise is not enough to meet the requirements of creditors, it is possible to collect personal property in the missing part.

KFH without legal status. Faces are a very problematic form of doing business. Some large-scale activities are inaccessible to such structures, for example, livestock breeding.

The relationship between the farm and its leader, the individual entrepreneur, is complex. In case of disability, old age or death of the head, the problem of succession arises. If the IP has died, then the enterprise will have to close, and then re-register for another person.

Association without legal status. a person can only be ruled authoritatively, provided that all other members fully trust and rely on the head. 74-FZ requires the latter to act in good faith and reasonably, without prejudice to the interests of the enterprise and its members (Article 16). Obviously, this vague wording will not help in resolving disputes.

As an individual entrepreneur, the head of the household is liable for business debts with all personal property.

Rights and obligations

KFH has the right:

• independently manage the land;
• exercise the right of ownership to crops, planting of agricultural crops, manufactured products (applies to enterprises with the status of a legal entity);
• with the permission of the authorities to build outbuildings;
• use for their own needs common minerals (peat) and water resources;
• carry out land reclamation work, create artificial reservoirs;
• in case of withdrawal land plot receive compensation for the cost of increasing fertility;
• demand the establishment/termination of a land servitude;
• lease the land or part of it.

It is obliged:

• ensure the intended use of land;
• to carry out measures for their protection;
• pay land fees;
• not encroach on the rights of other landowners, tenants;
• timely pay off budgets of all levels and commercial counterparties.

Taxes and reporting

The choice of accounting, reporting and taxation system depends on the basic factors:

• presence/absence of the status of a legal entity;
• the presence / absence of hired personnel who are not members of the peasant farm.

Taxes and contributions to off-budget funds are paid from the salaries of employees in the same way as in relation to other employers. The heads of farms pay a fixed amount of contributions to the FIU for themselves and the participants.

The choice of taxation system is quite wide. Permissible application:

• conventional traditional scheme (OSNO);
• one of the options;

The last option is the most profitable, and therefore often used. Assumes the application of a rate of 6% of income reduced by the amount of expenses.

A newly registered enterprise is obliged to notify the territorial inspectorate of the Federal Tax Service of the choice of the UAT or USN within 30 days from the date of registration (clause 2 of article 346.3 of the Tax Code). This is important because the default is . If the 30-day deadline is missed, you can change the tax payment scheme only before the start of a new tax period.

Accounting for income/expenses for UAT is carried out on a cash basis. Tax accounting is carried out on the basis of accounting information.

The reporting of the peasant farm on the Unified Agricultural Tax in the absence of hired personnel includes:

• submission of a declaration for the ESHN to the IFTS until 31.03 of the year following the reporting one;
• paperwork or in electronic format(until 2013, it was stitched into the IFTS, today it is checked only during tax audits);
• submission of a RSV-2 form report to the territorial office of the Pension Fund of the Russian Federation before 01.03 of the year following the reporting one.

Payment of taxes and contributions:

• no later than 25 days after the end of each six months, the payment for the unified agricultural tax is deducted;
• payment from income up to 300 thousand rubles. in 2016 produced until 12/31/16.

Contributions may be paid monthly or quarterly, if desired. Payment of contributions with an annual income of more than 300 thousand rubles. made no later than 04/01/17.

Constituent documents

Any individual entrepreneur acts on the basis of a certificate of state registration. Only this document allows him to carry out his activities officially. The document is issued at the place where the entrepreneur is registered with the tax office.

The advantage of this form of activity is that an individual entrepreneur is not required to develop various constituent documents, as is prescribed for a legal entity. The only documents he needs to get a certificate are:

• passport;
• relevant statement;
• receipt for payment of state duty.

After registration is completed, the current entrepreneur receives his unique main state registration number of an individual entrepreneur - OGRNIP. Also, an individual entrepreneur can be identified by his individual tax number, which he must always indicate in any agreement signed by him.

Situations where the activity that an individual entrepreneur is engaged in is licensed oblige him to obtain an appropriate permit. Otherwise, he has no right to officially engage in work in this area. The license is issued by the authorized body in this area of ​​economic activity and has its own validity period.

Contract activity

For a long time, a domestic entrepreneur preferred to work on a contract basis. This made it possible, working on a simplified taxation system, to actually work as a legal entity. The individual entrepreneur made civil contract or worked on the principle of partnership, without tearing off a legal entity. This made it possible to involve hired employees who were not his relatives. But since 2010, such steps have been declared illegal because they allow tax evasion.

Now the current entrepreneur can draw up an agreement only as a contractor or customer and act within the framework specified in this agreement. Now two different entrepreneurs cannot conclude cooperation agreements with each other. If it is necessary to use the services of other individual entrepreneurs, the entrepreneur must draw up a separate contract for the provision of services with each of them. Similarly, it is necessary to conclude agreements with each of the clients. Each contract must contain full details of each of the parties, liability and guarantees for each of them are stipulated.

Based on evidence

Today, the law obliges each individual entrepreneur to indicate in each contract the number of the certificate of state registration. Along with this data, the date when the certificate was issued must be indicated. True, there is no need to write the phrase “IP acting on the basis of certificate No. dated ...” in the text of the contract itself. It is more logical and correct to indicate this data at the end of the document next to the place where the signature and seal are put, if the entrepreneur has it.

In addition, such a formulation is considered erroneous. It is usually used in standard contracts, and for an individual entrepreneur, similar forms of documents have not been developed. When drawing up such acts, he should be guided by general provisions Civil Code.

hired director

The law allows individual entrepreneurs to conclude civil and labor contracts exclusively with relatives. And no more than three people. These are the only restrictions that must be considered by an entrepreneur who wishes to hire a director to perform management functions in his business. That is, not wanting to manage the business, the individual entrepreneur can issue a general power of attorney for one of the relatives, who will act as a director in the business. Usually, his competence is limited to the right to decide financial matters and to sign when performing representative functions or managing an object. But all responsibility for his decisions and actions lies with the IP. Exceptions are those cases when the director commits a criminally punishable act.

A hired director may enter into contracts in which the following phrase should be approximately: “Director outlet No. 3 Nikiforov M.K., acting in the interests of IP Ivanov G.V. on the basis of power of attorney No. 5 dated 07/03/2012 ... ".

Features of the work of KFH

In fact, a collective farm (KFH) is also registered without the formation of a legal entity. It is understood that for its work, citizens are united on the basis of an agreement to grow agricultural products. The head of such an enterprise can work alone, having the status of an individual entrepreneur. The agreement between the participants, on the basis of which the KFH is registered, determines the cooperation of the participants in the economy, therefore the conclusion of additional agreements is not required.

Please note that only relatives can be participants in such an enterprise. They distribute among themselves the collective responsibility for the activities of the peasant farm, while the individual entrepreneur is solely responsible. In fact, a peasant farm is an intermediate link between an individual entrepreneur and a legal entity.

When forming contracts on behalf of such a farm, it is necessary to indicate in the documents the phrase “KFH represented by the head of Sidorov M.F., acting on the basis of Registration Certificate No. dated ...”.

Is a statute necessary?

I would like to emphasize once again that the Charter is the prerogative of an exclusively legal entity. An individual entrepreneur has great freedom in action and does not need to form a document on the basis of which he will conduct his activities. The only documents that can limit this are the relevant licenses and the Unified State Register of Legal Entities.

OGRNIP or certificate?

Since 2014, there have been some changes in laws that apply to small businesses. They touched upon the main activity of the IP and its accounting. So, OGRNIP and registration certificate are equated to each other and are considered identical documents. That is, when receiving a certificate, the entrepreneur receives official confirmation that he has been assigned the OGRNIP from the moment the registration is completed.

That is, when receiving a certificate, an entrepreneur can be sure that his data is entered in the USRIP, and he can check this by the OGRNIP, which is the serial number of this entry.

Individual entrepreneurship today is supported by the country's leadership. Lightweight accounting has been introduced, the entrepreneur is not tied to a legal address, can change the profile of his activity, is more independent in the conduct of his business. Yes, and registering an IP today is more than simple.

newbusiness.su

On the basis of what IP operates in 2019

Many, especially novice lawyers, often fall into a kind of stupor when they find an individual entrepreneur in the “header” of the contract instead of the usual “LLC Romashka” represented by the Director, full name, acting on the basis of the Charter.” What is IP based on? There are other options with powers of attorney that cause no less stupor, but what about IP?

Someone out of habit writes "on the basis of the Charter", someone - as in the case of physical. individuals, on their own behalf. The first is definitely wrong, the IP does not have a charter. The second is true, but in part, since an individual entrepreneur is not just an individual. He has the status of an individual entrepreneur. Although there is an opinion that it is enough to indicate “IP Full Name” in the header, without indicating on the basis of which it acts.

IP status

IP status is the right given to a citizen (or a foreigner, or a stateless person, in general, an individual) the right from the state to legally engage in entrepreneurial activities, make a profit, at your own peril and risk, and, most importantly, pay taxes on this (actually for this, the status and is).

The status of an individual entrepreneur is recorded in the Certificate issued to him during registration in the USRIP (Unified State Register of Individual Entrepreneurs). In fact, he was given a certain number, under which he is in this register.

What is IP based on?

An individual entrepreneur acts on the basis of the status given to him by the state. The basis for assigning this status will be the document on the basis of which it acts. This is the Certificate of state registration as an individual entrepreneur. But - only issued before January 1, 2017. From the indicated date, the Certificate is not issued, according to the Order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14 / Instead, an Entry Sheet in the USRIP is issued, it is the basis for the activity of the IP. In case of loss, you can get a Notice of registration as an individual entrepreneur at the territorial inspection:

Constituent documents of an individual entrepreneur

As such, IP does not have constituent documents, since only legal entities have them. There are a number of documents that are mistakenly considered constituent, although they can be called registration or corporate:

OGRNIP

As already mentioned, the Certificate of assignment of the OGRNIP (on state registration as an individual entrepreneur) has not been issued since January 1, 2017. OGRNIP can be found from the Record Sheet, or from the USRIP register.

Technically, OGRNIP is a unique (at least it should be) 15-digit number containing the subject code, tax number, serial number and checksum.

TIN

The TIN can also be found from the Record Sheet, or from the Certificate, if the individual received the TIN before registration. This is a 13-digit number, similar in logic to OGRNIP.

Extract from USRIP

At the moment, the practice is developing precisely in the fact that only an extract from the USRIP is enough as a basis for confirming the activity of an individual entrepreneur. Or the Record Sheet, which is essentially the same thing.

In the same way, it is not a constituent document, but rather a legal confirmation, like all of the above.

Can a sole proprietorship have a director?

Generally, maybe. But - as an employee, for example, a warehouse manager. Or a store manager. But - this is an official acting by proxy, when, if compared with the director of an LLC, he acts on the basis of the powers given to him by the charter, without a power of attorney. They have different legal nature.

Making an agreement with an IP

Here we come to the question correct design contracts. There are several opinions, we will try to highlight them:

• Indicate "SP full name, acting on the basis of state registration dated [date], OGRNIP number ________________". Here, in our opinion, the basis of the activity of an individual entrepreneur is most correctly displayed, and its difference from a simple individual.
• Indicate "SP full name, acting on its own behalf." In any case, at the end of the contract, its full details will be given. Cons - a number of contractors may refuse to accept this form. But to avoid overloading the contract - you can do so.
• You can simply "IP FIO, OGRN ____________". The text is even less overloaded, but all the distinguishing features are there, although some counterparties may again oppose. But they can also require a checkpoint for IP.

Check the counterparty before the deal

In the case of an individual entrepreneur, it is enough to check whether he is in status, or has been deprived of status for a long time. This can be done on the FTS website. But this is only information whether the IP is valid or not at the moment. You can check whether the IP is currently in the process of liquidation through the link above, as well as through another service of the Federal Tax Service.

It is also worth checking on the website of the Arbitration Courts whether there are any court cases in relation to individual entrepreneurs, especially bankrupt ones, and simply cases where he acts as a defendant. If it is normal for him to systematically default on debts, you should think about the need to work with him.

It's also worth checking out the various "blacklists" that are plentiful on the Internet.

The FSSP website, the database of enforcement proceedings - does not work well, but you can find something. In any case, it is better not to neglect them.

Exist various systems, combining many services, such as "spark", "contour", "my business" and others. Many who work with a large number of contractors use them.

bizneszakon.ru

IP acts on the basis of what in the contract

Quite often, in the relations between Russian business entities (in particular, when concluding agreements between organizations and entrepreneurs), the question arises: “If the director of a legal entity acts on the basis of the charter, then on what basis does the IP act?”. Indeed, an entrepreneur does not need a charter; it operates on the basis of the norms of Russian legislation. Then which document can be referred to as the basis for entrepreneurial activity? Let's consider this question in this article.

On what basis does IP work?

Articles 23 of the Civil Code of the Russian Federation and 11 of the Tax Code of the Russian Federation state: a citizen is registered as an individual entrepreneur in the prescribed manner and after that he has the right to engage in relevant commercial activities.

Accordingly, the document confirming registration as an entrepreneur is the answer to the question of why the IP acts in the contract.

IP registration

In our country, every citizen has the right to conduct commercial activities. This right is enshrined in law. However, in order to turn from an ordinary individual into an individual entrepreneur, a citizen should apply with an application (form N P21001 - Appendix N 13 to the Order of the Federal Tax Service of the Russian Federation of 01.25.2012 N MMV-7-6 /) and other necessary documents to the registration authority - Federal Tax Service of Russia (Article 22.1 of the Federal Law of 08.08.2001 N 129-FZ, hereinafter - Law No. 129-FZ).

Such registration is necessary for granting the appropriate tax accounting status, etc. If a citizen does not apply to the Federal Tax Service, but actually carries out commercial activities, he still will not be able to refer to the fact that this activity is not such.

It is the territorial bodies tax service within three days, procedures are carried out to register the relevant status and issue a document confirming its existence.

For registration, a citizen must pay a fee in the prescribed amount and submit to the inspection a document confirming its payment along with an application for registration as an individual entrepreneur.

Information that an individual has the status of an individual entrepreneur is entered in a special register (EGRIP). Any interested person who wants to check whether a citizen has the appropriate status can obtain information about this from the USRIP.

Registration as an individual entrepreneur is terminated at the request of the relevant person who wants to stop commercial activity, or as a result of his death (Article 22.3 of Law No. 129-FZ).

Based on the results of the procedures for registering an IP, a person must be issued a form (hereinafter - Form No. P60009) on entry into the USRIP.

IP status document

As noted above, when a question arises, an individual entrepreneur acts on the basis of what exactly, before the correct answer was “he acts on the basis of a certificate in form N P61003”.

In particular, it provided information about:

• date of issue;
• the issuing authority;
• date of entry in the USRIP;
• OGRNIP.

In 2017, things have changed a bit.

By order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14/, the certificates were abolished. Since 2017, the document confirming the status of an individual entrepreneur is the Record Sheet of the Unified state register individual entrepreneurs in the form N P60009.

Form No. P60009 contains all the same information as the certificate, including:

• full name of the entrepreneur;
• date of issue;
• name of the IFTS;
• date of entry in the USRIP;
• OGRNIP.

Therefore, starting from 2017, to the question on the basis of which document the IP operates, the answer is form N P60009.

When concluding an agreement, the parties can indicate as a document - the basis for activity as an individual entrepreneur, a link to this form.

glavkniga.ru

Peasant farming, registered not as a legal entity, but in the manner prescribed for individual entrepreneurs

There is a peasant farm, registered not as a legal entity, but in the manner prescribed for individual entrepreneurs. The registration certificate indicates that, on the basis of the provisions of the law, an entry was made in the USRIP on the registration of a peasant farm, the head of which is such and such an individual, and the OGRNIP is assigned to him. AT this case the status of an individual - IP? If an agreement is concluded with the KFH, then the party in the agreement will be designated as “KFH represented by the head Ivanov I.I.” or "individual entrepreneur - the head of the KFH Ivanov I.I."?

The head of the KFH has the status of an individual entrepreneur. The contract should indicate the name of the head in full "IP - head of the KFH Ivanov I.I."

In accordance with paragraph 5 of Article 23 of the Civil Code of the Russian Federation, only a citizen who is registered as an individual entrepreneur can be the head of a peasant farm.

Federal Law No. 74-FZ of June 11, 2003 does not define the name of the head of the peasant farm.

But Article 218 of the Federal Law of October 26, 2002 No. 127-FZ provides that an application for declaring a KFH bankrupt is signed by an individual entrepreneur - the head of the KFH.

Thus, the contract should indicate the full name of the management body of the economy.

The rationale for this position is given below in the materials of the Lawyer System.

1. Civil Code RF, part 1.

“Article 23. Entrepreneurial activity of a citizen

1. A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.

2. Clause is no longer valid.

3. The rules of this Code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

4. A citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article shall not have the right to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of this Code on obligations related to the implementation of entrepreneurial activities.

5. Citizens have the right to engage in production or other economic activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy, concluded in accordance with the law on a peasant (farm) economy.

The head of a peasant (farm) economy may be a citizen registered as an individual entrepreneur*.

2. Federal Law No. 127-FZ dated October 26, 2002 “On Insolvency (Bankruptcy)”.

“Article 218

1. An application by an individual entrepreneur who is the head of a peasant (farm) enterprise to declare him bankrupt (hereinafter referred to as the application) may be filed with an arbitration court with the written consent of all members of the peasant (farm) enterprise.

The application is signed by an individual entrepreneur - the head of a peasant (farm) economy *.

2. In addition to the documents stipulated by Article 38 of this Federal Law, the application must be accompanied by documents on: the composition and value of the property of the peasant (farm) economy;

the composition and value of property owned by members of the peasant (farm) economy on the basis of ownership, as well as the sources from which the said property was acquired;

the amount of income that can be received by a peasant (farm) enterprise after the end of the corresponding period of agricultural work.

These documents are also attached by an individual entrepreneur - the head of a peasant (farm) economy to a response to a creditor's application.

Professional help system for lawyers, where you will find the answer to any, even the most complex question.
Try it for free

www.law.ru

On the basis of what the IP (individual entrepreneur) operates: a list of documents, the acquisition of status

Individual entrepreneurship is becoming an increasingly attractive way for able-bodied citizens of Russia to conduct economic activities in order to make a profit. The feature of the status is the actual dual state of IP from the point of view of legislation. This means that in some situations it has to act as a legal entity, without actually having such a status.

Obviously, there are significant gaps in the current legislation in determining the legal status of an individual entrepreneur. So far, there is no unified federal law regulating the activities and legal status of individual entrepreneurs. The problem of the availability of grounds for legal activity brings confusion to law enforcement practice.

Registration documentation

The legal basis for working as an individual entrepreneur today are registration documents issued by the local tax authority on a territorial basis. A distinctive feature in comparison with the registration of business entities is the provision, according to which it is not necessary to develop constituent documents and a charter for an individual entrepreneur.

In the process of registering an individual entrepreneur, it is enough to provide three documents:

• passport of a citizen of the Russian Federation;
• completed application form Р21001;
• receipt of payment of the registration fee.

The result of registration actions is the provision to the citizen of a unique registration number - OGRNIP. This number becomes an identification feature, being entered in the unified State Register.

As an additional sign of identification, the taxpayer identification number is used, which is mandatory entered into each individual entrepreneur agreement.

However, the OGRNIP certificate is not always sufficient for the work of an individual entrepreneur, this applies to licensed activities. Such permission can be obtained from the relevant organizations within whose competence it is included.

About rights and obligations: their interaction

The main of the rights becomes opportunity to do business in any field permitted by law and under the conditions prescribed by it.

An individual entrepreneur is allowed to conduct any operations of a commercial nature related to the achievement of profit, within the framework of the agreements and agreements reached. When doing business, he is endowed with the right to use hired labor.

The legislation provides for the possibility of opening bank accounts to ensure settlements with suppliers of goods or services or other customers. The maintenance and use of bank accounts must be carried out in compliance with the law and imposes certain obligations on the entrepreneur, specific to his legal status.

An important point in the implementation of activities by an entrepreneur is the preservation of his inalienable general civil rights. So, entrepreneurial activity is included in the total length of service when calculating pension benefits. In addition, he has the right to early retirement on disability.

A number of legislative documents impose on the entrepreneur specific duties associated with the peculiarity of his mode of activity. They require him to commit a set of actions performed by him in relation to the Russian Federation, society, its participants and business partners.

The main inconvenience in the study of this issue is the fragmented nature of such instructions, placed in a huge number of legal documents of a national and departmental nature.

Combining the society's requests to the entrepreneur becomes a separate document the most important task of the legislature for the further development of private initiative in the state.

However, it is possible to group the main responsibilities in the following way:

Often, aspiring entrepreneurs are trying to find job responsibilities for individual entrepreneurs. Such attempts are doomed to failure in advance, since such a consolidated document does not exist.

The reason for this is the fact that the entrepreneur is not an official. All its obligations to the law and society are determined by separate legislative acts and regulations within the framework of the activities carried out.

The protection of the rights of individual entrepreneurs is entrusted to the authorized bodies of the state. Any member of society, including the entrepreneur, has the opportunity to receive protection in case of violation of his rights. At the same time, it is possible to bring him to responsibility in case of failure to fulfill obligations to the state and society within the framework of his legal status.

The principle of constructing legislation leads to such a situation: the rights of some are protected by the duties of others and vice versa.

One of the problems facing commercial law is formation of a single legislative act defining the main obligations and rights of the entrepreneur. Such an action will allow the business community to formulate a more complete picture of them and will contribute to the further development of such modes of activity.

Additional information on the duties of an individual entrepreneur is in this news release.

Organizational form

A sole proprietorship is an individual who runs his own business. All IP activities are carried out in compliance with the Civil Code of the Russian Federation.

Advantages

They are made up of the following circumstances:

• the simplicity of the registration procedure allows you to perform all the actions provided for by law on your own, without involving a lawyer;
• a simplified cash regime makes it possible to bypass some cash restrictions in a legal way;
• no taxation of property used in business;
• there is no need to involve accounting staff, since all transactions are carried out according to a single book;
• tax audits of entrepreneurs are carried out much less frequently;
• if it is necessary to refuse to carry out entrepreneurial activities, the closing procedure is very simple;
• the possibility of independent decision-making on doing business;
• tax rates are much lower.

disadvantages

These can include following:

• the possibility of attracting other investors as co-founders is significantly reduced, since the IP is not an interesting investment;
• the owner of the business is deprived of the opportunity to sell the assets of the enterprise, it can only be closed or opened, changing the organizational form of doing business;
• using your own brand is possible only after certification by a notary;
• it is impossible to distribute a brand or information about it before receiving its registration;
• An individual entrepreneur is an individual who independently conducts business and bears full responsibility for it within the framework of the law.

This form of entrepreneurship can be considered as a first step, leading to further development in other organizational forms, if the circumstances are successful.

Documents required for IP actions

For this form of registration, constituent documents are not issued. The only legal basis for the work of an entrepreneur is the certificate of OGRNIP.

The absence of the Charter and the Memorandum of Association with the distribution of responsibilities between the founders and an indication of their shares provides the entrepreneur with maximum freedom of action to make independent decisions.

The OGRNIP certificate indicates the unique registration number of the entrepreneur, which is an identification feature. The entrepreneur is also assigned a number according to the USRIP state register.

On the basis of what to conclude a contract

The main objective of the treaty in its preamble is identification each contracting party as a subject and the confirmation legality of actions at the conclusion of the agreement. As mentioned above, the main signs confirming the right of action for entrepreneurs are the OGRNIP and EGRIP codes.

Documents for download (free)

Indication of the TIN in the contract is not enough, since, by identifying a person, it does not confirm the right to conduct independent business activities. Other given codes correspond to this purpose. The preamble of the contract and the details of the parties indicate the postal and passport data of the individual entrepreneur.

Peculiarities of KFH activity

A peasant farm is created by an individual or a group of individuals with or without the formation of a legal entity on a voluntary basis. One person cannot participate in several KFH at the same time.

The economy is based on the principle subsidiary liability, which means that what is not done by one member of the household must be done by another.

The state, registering the creation of such a subject, assumes the obligation to allocate land to it from free land funds and provide access to financial resources through credit organizations.

It should be remembered that the law does not provide for the procedure for registering a peasant farm in state bodies.

Registration of KFH is carried out according to following documents:

1. Establishment agreement between members of the farm - if the number of participants is more than two people.
2. Application for state registration.
3. Copies of personal documents of the head.
4. Receipt for payment of state duty.
5. Statement of consent to switch to a special tax regime.

The procedure for registration and the status of a peasant farm is in many respects similar to that for an individual entrepreneur. In both cases, the development of the Charter is not needed. The certificate of registration is issued in accordance with the established procedure.

Relationship with the leader

The entrepreneur has the right hire an individual managing the company in his absence.

An additional reason for appointing a manager may be the expansion of the enterprise, as well as the lack of experience in performing managerial functions.

Appointment to the position of director is made by issuing a power of attorney in a notarial order, which lists control functions delegated to the manager:

• operational management of the production process;
• hiring and firing employees;
• operational and long-term planning of work;
• control over financial flows;
• signing contracts for the supply of goods and services, sales of products;
• creation of safe working conditions for workers.

The entrepreneur is not responsible for the actions of the manager in case of violation of the law.

An entrepreneur can reserve certain functions for himself, these often include the right to first sign financial documents.

The official appointment of oneself as a director of an enterprise is usually not applied, since it leads to additional deductions to off-budget funds. It is also practiced to transfer certain management functions to any employee without a formal appointment.

Features of opening an IP for a beginner are described in this video.

znaybiz.ru

Peasant (farm) economy as a legal entity

I was recently approached with a question about the nature of a peasant (farm) economy as a legal entity (hereinafter - KFH), and with a non-idle purpose - this issue was discussed when resolving a specific court case. The fact is that the norms on peasant farms are placed in subparagraph 3.1 of paragraph 2 of Chapter 4 of the Civil Code of the Russian Federation. As you know, in subparagraph 3 of the same paragraph, there are rules on partnership in faith. And the question was whether the KFH is not a kind of limited partnership, taking into account the norms in the Laws on KFH of 1990 and 2003.

The question of what type of legal entities a peasant (farm) economy can be classified as, in the theory of civil law, has only one correct answer - none! KFH - family labor community individuals leading agriculture and based on common property. In this form, it existed for hundreds of years and did not cause any problems. And only when, in the 90s of the 20th century in Russia, a simple structure, in which the personal element has always had a prevailing significance, was decided to be rebuilt in a corporate way, problems began.

The motives underlying this transformation are understandable. On the one hand, the participants of the peasant farm wanted to hide from liability for debts behind the mask of a legal entity, and on the other hand, they wanted to receive certain tax and accounting advantages that the peasant farm, which did not have the rights of a legal entity, did not have. And the legislator went to meet them, instead of creating a special regime for peasant farms that are not legal entities, which would contribute to their preservation along with other forms of economic activity. It just made it easier...

At the same time, I would like that the KFH, as a legal entity, had some features that made it possible to justify the need to recognize the independence of such an organizational and legal form. At all times, it was enough to ask the question: why is a special form of a legal entity needed and how will it differ from a limited liability company (hereinafter - LLC), - and the authors of the relevant ideas began to "get confused in the testimony." And immediately, the absence of limited liability for debts that are in the LLC.

In the Law on Peasant Farms of 1990, it was recognized as a legal entity based on the shared ownership of the participants. Such a combination was clearly illogical, although it was present in other legislative acts of those years, but on the basis of it it could be concluded that this is a corporation, for whose debts the participants bear unlimited liability for debts in a shared manner. On behalf of the KFH, its head spoke in circulation. In the Law on Peasant Farms of 2003, it was interpreted in the traditional sense as a family and labor association of citizens, and not as a legal entity. This means that the members of the farm were also liable for his debts (although it was possible to argue, in a shared or solidarity manner). On behalf of the KFH, its head also spoke in circulation.

Now in the Civil Code there is such an organizational and legal form of a legal entity as a peasant farm. It is a corporation based on the personal participation of citizens who also make property contributions. For the debts of the KFH, its participants, who should not be individual entrepreneurs, are liable in a subsidiary manner. At the same time, the question of who manages the KFH as a legal entity and, even, who can act on its behalf, has not been resolved. At the same time, it is not directly stated whether the responsibility of the participants is shared or joint and several. How to solve these questions?

KFH is placed in paragraph 2, where, in addition to it, general partnerships and limited partnerships are settled, however, in paragraph 3 of Art. 66 of the Civil Code, only two types of partnerships are indicated - full and limited. KFH is not among them. This means that a systematic interpretation of the Civil Code cannot help in resolving the issues that have arisen. Application to KFH by analogy with the rules on general partnerships or about limited partnerships needs additional justification. It seems that KFHs have in common with partnerships that they are all so-called contractual legal entities, i.e. act on the basis founding agreements. However, this alone is not enough. Stronger arguments are needed.

Of course, one can limit oneself to saying that the person who should act on behalf of the KFH as a legal entity must be indicated in the agreement on the establishment of the KFH and, most likely, this will be its head. Moreover, the Law on Peasant Farms of 2003 and the norms on the joint ownership of a Peasant Farm, which is not a legal entity, are in force. But what if this issue is not resolved in the agreement or it is said that all or some of its members can act on behalf of the KFH as a legal entity? What will be the status of the other members, and how will their liability for the debts of the legal entity be built in connection with this?

Formally, all members of the peasant farm are liable for the debts of this legal entity in a subsidiary manner. Since it is not clearly stated that this responsibility of theirs is joint and several, hypothetically it can be interpreted as a share. In favor of this interpretation, oddly enough, the norms of Art. 322 GK. Joint and several liability must be provided for by law or contract. Several debtors in a business obligation are liable ipso iure. However, since the KFH is a legal entity, it is it that participates in such obligations, and not the participants who are connected by corporate relations. And corporate relations are not always entrepreneurial.

But even if the responsibility is not joint and several, but shared, is it fair to assign it to the participants of the peasant farm, who, for example, do not take part in managing the economy and do not act in circulation on their own behalf? The logic of the rules on partnerships suggests that the liability for the debts of a legal entity, as a rule, is borne by the one who acts in circulation on its behalf, or at least manages it. Therefore, contributors in a limited partnership do not bear such responsibility. Only those who entered the partnership as an entrepreneur (general partners) bear full responsibility: they knew or should have known what they were doing.

Let us now take the situation in a peasant farm, where its head manages a legal entity and acts in circulation on its behalf, while the rest, say, work on the land. They are not entrepreneurs, and now, perhaps, the head of a peasant farm as a legal entity should not be registered as an entrepreneur, but there is no limitation of liability for members. The injustice of such a situation will constantly push the courts to exonerate those who do not manage the peasant farm from liability. Therefore, it would be better to decide on the joint or shared nature of the liability of participants for the debts of peasant farms, and whether they should respond equally, to be resolved in the law.

Unfortunately, many of the amendments made to the Civil Code in last years, do not have the proper consistency, and sometimes they are not thought out at all. One of brightest examples- norms on KFH as a legal entity. It was enough to carry out two or three logical operations to understand what problems in law enforcement will arise after the adoption of these norms. However, no one lifted a finger... I'm not talking about the fact that the KFH does not fit into the existing system of organizational and legal forms of legal entities, its regulation is clearly out of place in the Civil Code, and the question of how to correlate KFH as a legal entity and as a community of citizens based on common property.

zakon.ru

Article: - Now.ru

One of the priority areas for the state is agriculture, so the development of this sector of the economy is progressing by leaps and bounds. On this basis, many workers in the agricultural sector, as well as citizens who have a personal economy, seek to register and acquire the status of the Head of a peasant farm.

The head of a peasant farm is called an individual entrepreneur when creating a peasant farm as a sole participant. When the creation takes place with the participation of other members, the Head has no obligation to obtain the status of an entrepreneur, but this is fraught with significant restrictions on the scale of the activity of the economy. How is the registration of a peasant farm, as well as the advantages and disadvantages of such an organizational and legal form.

Citizens who have united in order to make a profit, a large share of which (over 70%) is formed by the sale of agricultural products, are called peasant farms. Such an association implies the existence of family relationships and / or common property rights between the participants. The purpose is the joint implementation of production and other economic activities. KFH does not belong to the category of legal entities (although the right to register is enshrined at the legislative level, in practice this is impossible).

KFH is headed by the Head (elected with the consent of all participants), the following can obtain member status:

• spouses with parents, children, immediate relatives (from brothers and sisters, to grandparents of any of the spouses), but not more than from 3 families;
• any citizens, regardless of the presence of family ties with the head of the peasant farm.

A prerequisite is reaching the age of 16 years. The maximum allowed number of participants is 5. One person can create an association. The heads of a peasant farm operating alone are automatically granted the status of an individual entrepreneur from the date of state registration of a peasant farm (according to part 2 of article 23 of the Civil Code of the Russian Federation).

KFH participants give the Head the right to represent the interests of the economy, as well as to conclude transactions, issue powers of attorney, hire and dismiss employees, organizations accounting. All property used by the KFH and belonging to it is the joint property of the citizens-participants, unless an alternative is prescribed by the creation agreement or legislative acts. The list of such property includes not only agricultural land, but also any buildings for household purposes, animals and poultry, agricultural machinery, equipment, vehicles, inventory. This category also includes any property that was purchased with common money.

The state and municipalities provide citizens who have expressed a desire to organize a peasant farm, land plots. The Land Code of the Russian Federation indicates that a peasant farm can use plots of 1-5 hectares in size, the category "agricultural land" in its activities. Restrictions on the size of land do not apply to plots owned by a peasant farm. However, the total area of ​​land occupied and owned by peasant farms should not exceed 10% of the area's agricultural land. The restriction applies to owned land and does not affect leased land.

Often the definitions of a peasant farm (KFH) and a personal subsidiary plot (PSP) are combined.

However, the differences are significant:

• owners of household plots are not related to business entities. It is carried out by persons living together (usually relatives), in order to meet their own needs. The land plot was acquired in ownership or provided specifically for the development of a personal economy;
• private household does not involve the participation of members;
• the land owned and used in private households should not exceed 2.5 hectares;
• occupations in the field of private household plots are allowed to begin after the completion of the procedure for registering land rights.

LPH is the first stage of development for a farmer, while KFH allows you to expand the boundaries of a personal farm to a business.

The category of common property also includes the results of the activity of the peasant farm and the income received. Distribution is carried out according to the rules established by the agreement.

Agricultural business is allowed throughout the country, subject to the registration of the peasant farm in the division of the Federal Tax Service at the place of actual residence of the head of the peasant farm.

You will need to prepare documents for registration, namely:

• passport of the elected Head of the KFH;
• certificate from the place of residence of the person carrying out the registration;
• statement;
• founding agreement;
• receipt confirming the payment of the fee.

The conclusion of the agreement takes place between the participants-members of the KFH.

The document must include:

• data of each of the participants and the Head of the created KFH;
• rights and obligations of participants in the economy;
• principles of capital formation, regulations for the disposal of material resources;
• methods of distribution of income among members.

In the agreement, it is important to provide for the rules for entry and exit from the members of the economy. If the KFH is organized by one citizen, drawing up an agreement is not required. If you have the originals of the documents listed above, there is no need to provide notarized copies.

After preparing the kit required documents, you can register in NI personally, or send ordered letter with attached description of attachments. In addition, it is possible to go through the registration procedure through the MFC. You can also submit an application through Personal account taxpayer.

The procedure takes 5 working days. Upon completion, the Federal Tax Service will issue a certificate of registration of the head of the peasant farm. The end of registration is confirmed by an extract from the USRIP, a certificate of tax registration. Additionally, it is recommended to receive a letter from the State Statistics Committee containing statistics codes.

The tax authorities may refuse to register if errors are made when filling out the application, or if the information provided is unreliable. In this case, the applicant will be sent a written refusal indicating the reasons for such a decision. The applicant must make adjustments to the set of documents according to the identified violations.

As mentioned earlier, when creating this form, you can not register a legal entity (it is worth saying, despite the theoretical possibility, this is practically impossible). The regulation of the activities of a farm operating without the creation of a legal entity is carried out by the norms of the Civil Code, which are developed to regulate the activities of legal entities created for the purpose of making a profit (except for cases that are prescribed by the Federal Law, regulatory legal acts or other relations).

The amount of the state duty is 800 rubles. If registration is refused, it is impossible to return the funds paid.

Even one citizen who acquires the status of the Head can create a KFH. This person is empowered to act on behalf of and in the interests of the economy. This factor is fundamental. In other words, two subjects appear: the economy and the Head. This is a kind of division of functionality: the production and economic functions are assigned to the economy, and the Head defends its interests. The right to speak on behalf of the farm, as well as entrepreneurial legal capacity, the Head acquires only after recognition by all members of the farm.

What is the difference between IP and IP GKFH:

1. An individual entrepreneur acts in his own interests, on his own behalf.
2. IP SCFC defends the interests of the economy.
3. An individual entrepreneur independently directs the business, acquires rights and bears responsibility. The head of the KFH acts only within the framework of the powers established by the agreement.

The head of the KFH is forbidden to conduct business that is not related to the interests of the economy and is outside the scope of the powers regulated by him, on his own behalf.

The Civil Code regulates the following powers of the SCFC:

• organization of the economy;
• representation of interests and actions on behalf of the KFH;
• granting powers of attorney;
• recruitment and dismissal of staff;
• organization of accounting;
• other powers by agreement.

Thus, the participants delegate leadership functions to the Head. However, the fact that the head has the status of an individual entrepreneur does not mean the full property responsibility of the latter for the debts of the farm. Even if the Head is an individual entrepreneur, property liability for the obligations of the economy is divided among all members in proportion to the shares.

The SCFC has the right to enter into transactions that are necessary for the life of the economy. The head should not commit actions that infringe on the rights and interests of the peasant farm.

Despite the numerous advantages, like any form of business organization, KFH has disadvantages.

These include:

• the need to use the land for strictly regulated purposes. So, if the purpose of the category of land is agricultural production, it is impossible to use them for walking livestock;
• if the SCFC is not registered as an individual entrepreneur, it is prohibited to engage in the sale of manufactured products;
• Participants are allowed to be a member of only one KFH.

Business in the field of agriculture is characterized by long-term payback. To be able to quickly profit, you need to carefully analyze your own resources and refer to the recommendations of experts. It is preferable to acquire land in ownership, this will help protect the business from unplanned moves and problems with the landlord. If there are sufficient resources, analysts recommend raising beef cattle, since this is one of the most profitable areas. Involving hired employees will also significantly increase productivity. It is also required to pay attention to wholesale buyers who could purchase finished products in large volumes (markets, shops).

Do not forget about the risks of such a business that are not related to the socio-economic situation of the country or tax legislation - natural phenomena. Floods, droughts, locusts and other insect infestations can completely destroy the results of a business.

Advantages of KFH

The implementation of activities in the KFH format has the following advantages:

1. State support. Support for peasant farms is a priority task of the state. To this end, new programs are regularly developed and implemented that allow the country's agriculture to develop. For example, you can get subsidized assistance for the purchase of special equipment, as well as equipment. The state regularly provides agricultural producers with large contracts, the execution of which allows them to develop and increase the volume of activities.
2. The ability to sell the results of labor to a wide range of customers. SCFC has the right to be certified. Few buyers are ready to purchase from household plots, since such a purchase threatens to acquire the status of a tax agent, that is, the buyer must be withheld from the seller and transferred to the personal income tax budget.
3. Favorable tax conditions. Farmers can expect to receive tax benefits - there is a program that allows beginning peasant farms to receive tax holidays, that is, a deferment in the payment of mandatory contributions.
4. The right to use plots of land with an area of ​​more than 2.5 hectares for conducting activities.
5. Local self-government bodies do not organize inspections if no facts of violation of the law have been revealed.
6. Opportunity to receive grants from Foundations of different levels.
7. Preferential credit conditions – farms have access to inexpensive bank financing. Reducing the cost of the loan is achieved through partial subsidizing of the loan from the budget. However, such conditions apply only to investment loans, the purpose of which is the acquisition of land, equipment, construction.
8. Possibility of official recruitment of employees.
9. Simplicity of registration procedure.

The listed advantages attract many farmers to go to official business through the creation of a peasant farm.

You can find out about the current support programs by contacting the Ministry of Agriculture in the region where the activities are carried out. To use this or that program, it is necessary to declare such a desire and follow the instructions of the specialists of the Ministry of Agriculture.