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Kfh operates on the basis. What is a peasant (farm) economy in Russia. Documents for registration of KFH

Today, almost any capable citizen can become an individual entrepreneur. The peculiarity of this status is that under some circumstances entrepreneurs act as individuals, while in others they are treated as a legal entity. Despite the fact that we have been using this form of entrepreneurship for a long time, there is no single law that would regulate the activities of individual entrepreneurs. Therefore, in practice, disagreements often occur. It is not always clear on the basis of what the IP operates, and this is the cornerstone of conducting such activities. Let's try to understand the current legislation regarding this issue.

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 founding documents as prescribed for 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. An individual entrepreneur drew up a civil law contract or worked on the principle of a partnership without breaking 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 with each of them separate contract for the provision of services. 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 must be guided by the general provisions of the 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, collective farm farming(KFH) is also registered without forming 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 additional agreements not required.

Please note that only relatives can be participants in such an enterprise. They share among themselves collective responsibility for the activities of the KFH, 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.

Today, almost any capable citizen can become an individual entrepreneur. The peculiarity of this status is that under some circumstances entrepreneurs act as individuals, while under others they are treated as a legal entity. Despite the fact that we have been using this form of entrepreneurship for a long time, there is no single law that would regulate the activities of individual entrepreneurs. Therefore, in practice, disagreements often occur. It is not always clear on the basis of what the IP operates, and this is the cornerstone of conducting such activities. Let's try to understand the current legislation regarding this issue.

Constituent documents

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.

Contract activity

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

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

hired director

A hired director can enter into contracts in which there should be something like this phrase: “Director of 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.

Is a statute necessary?

OGRNIP or certificate?

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.

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 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 (in fact, this status is for this).

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 of the correct execution of the contract. 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, he acts on the basis of the norms 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 change from the usual individual to become 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 dated 01.25.2012 N MMV-7-6 /) and others necessary documents to the registration authority - the Federal Tax Service of Russia (Article 22.1 federal law dated 08.08.2001 N 129-FZ, hereinafter - Law No. 129-FZ).

Such registration is necessary for granting the corresponding status tax accounting 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. In 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 of the Russian Federation, 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 region Agriculture without the formation of 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 of an individual entrepreneur - the head of a peasant (farm) economy for declaring him bankrupt (hereinafter - an application) may be filed with an arbitration court if there is consent in writing all members of the peasant (farm) economy.

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

2. In addition to the documents provided for 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 reference system for lawyers, in which you will find the answer to any, even the most difficult question.
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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 individual situations he 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. hallmark compared with the registration of business entities, there is a 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 identification feature, 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 studying this issue is the fragmented nature of such instructions placed in huge number 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 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 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, there is the possibility of bringing 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 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 Civil Code RF.

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.

Flaws

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;
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 seen as the first step that entails further development in other organizational forms with a good combination of circumstances.

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 activities

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:

Establishment agreement between members of the farm - if the number of participants is more than two people.
Application for state registration.
Copies of personal documents of the head.
Receipt for payment of state duty.
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 is a family and labor community of individuals engaged in 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 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, as a qualifying feature of the KFH, it was proposed that there is no limited liability for debts, which is 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. The application to KFH by analogy of the rules on general partnerships or 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. Full responsibility are only borne by those who entered the partnership as an entrepreneur (general partners): 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, and 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 participants' liability for the debts of the peasant farm, and whether they should answer equally, to be resolved in the law.

Unfortunately, many of the amendments made to the Civil Code in recent years do not have the proper consistency, and sometimes they are not thought out at all. One of the clearest examples is the norms on peasant farms 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

"Your tax lawyer", 2006, N 6
ABOUT PEASANT FARMS AND THEIR HEADS
AND COMPULSORY PENSION INSURANCE
According to Art. 3 of the Law on Insurance, compulsory pension insurance is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for earnings (payments, remuneration in favor of the insured person) received by them before the establishment of compulsory insurance coverage. Legal relations related to the payment of mandatory payments for compulsory pension insurance, including in terms of monitoring their payment, are regulated by the legislation of the Russian Federation on taxes and fees, unless otherwise provided by this Law.
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Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in Russian Federation».
However, when applying this Law, a legal problem arose: the heads of peasant farm organizations and employees of peasant farm organizations (members) are forced to pay insurance premiums for compulsory pension insurance twice: first, the legal entity acts as the insured, then directly the employees of this organization, whom judicial arbitration practice equates to individual entrepreneurs, which violates the principle of equality of subjects of compulsory pension insurance.
The Decree of the Federal Antimonopoly Service of the North Caucasus District dated June 14, 2006 in case N F08-2478 / 2006-1035A states: in the form of a fixed payment to individual entrepreneurs. At the same time, the established procedure is valid regardless of when and in what form a peasant (farm) economy was created, which meets the principle of equality of subjects of compulsory pension insurance (Article 3 of the Tax Code of the Russian Federation, applied in accordance with Article 2 of Law N 167-FZ) " . This thesis is borrowed from the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 24, 2005 N 15749/04. Let's analyze these legal positions.
1. Is it right that the legal status of a peasant (farm) economy (KFH) does not in any way affect relations related to mandatory pension insurance?
Peasant (farm) economy refers to business-type associations with a special subject composition operating in the field of agriculture. A distinctive feature of this formation is its attribution to an individual or family type of entrepreneurship, since basically a farm unites small groups of people connected by a trusting relationship.
In accordance with Art. 1 of the Law on Peasant Farming, a peasant (farm) economy is an association of citizens related by kinship and (or) property, having property in common ownership and jointly conducting production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation.
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Federal Law of June 11, 2003 N 74-FZ "On Peasant (Farming) Economy".
The farm conducts entrepreneurial activities without forming a legal entity. KFHs, which were established as legal entities in accordance with the former Law of the RSFSR of November 22, 1990 N 348-1 “On Peasant (Farm) Economy”, have the right to retain the status of a legal entity for the period until January 1, 2010.
For such farms, the norms of the current Law on KFH, as well as the norms of other regulatory legal acts of the Russian Federation regulating the activities of farms, apply insofar as otherwise does not follow from the federal law, other regulatory legal acts of the Russian Federation or the essence of the legal relationship.
Thus, at present there are two types of peasant (farm) enterprises. These are farms that are or are not legal entities.
From the clarification whether the KFH is a legal entity or not, the solution of questions depends on whether the person acts as an insurer in the field of compulsory pension insurance and whether he has obligations to pay insurance premiums (Article 6 of the Law on Insurance).
In our opinion, it is absolutely unlawful to identify peasant farms that have the rights of a legal entity, where its members (including the head) are employees of the economy, and peasant farms based on an agreement simple partnership, where each member of the economy is an independent business entity.
2. Questions of legal personality are classically the subject of civil law, not financial law.
Based on Art. 23 of the Civil Code of the Russian Federation, the head of a peasant (farm) farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the farm.
Questions arise: is any head of a peasant farm recognized as an individual entrepreneur? And equally, is every member of any peasant farm, regardless of the legal form, an individual entrepreneur?
We will categorically answer that no, not everyone. First, the construction of the legal norm of Art. 23 of the Civil Code of the Russian Federation recognizes the status of an individual entrepreneur for the head of the farm if, and only if, the peasant farm operates without forming a legal entity. Accordingly, if peasant (farm) farms were created as legal entities in accordance with the Law of the RSFSR N 348-1, then the civil law excludes the possibility of recognizing the status of an individual entrepreneur for the head of such a peasant farm. This is simply not necessary, since in civil circulation the head of such a peasant farm does not act on his own behalf and not even on behalf of all members of the peasant (farm) economy (comrades), but on behalf of a legal entity.
In other words, the economy as a legal entity acquires civil rights and assumes civic obligations through their bodies acting in accordance with the law, other legal acts and constituent documents (Article 53 of the Civil Code of the Russian Federation). Moreover, the name of the body of a legal entity is absolutely unprincipled: head, director, president. Everything depends solely on the content of the founding documents.
Between the head of the peasant farm (director) and the peasant farm organization concluded labor contract, where, as a rule, settled social guarantees employee, including his pension insurance, which is handled by the insured organization. Members of a peasant farm organization are employees of the farm, who are paid wage.
A similar position is set out in the Decree of the Federal Antimonopoly Service of the West Siberian District of June 8, 2005 in case No. Ф04-3478/2005 (11919-А46-25). In particular, it states that in connection with the entry into force of part one of the Civil Code of the Russian Federation, the peasant (farm) economy should have changed its legal status in the manner prescribed by law, but according to the case file, it did not. No evidence to the contrary has been presented by the FIU.
Since the KFH is a legal entity, the head peasant economy by virtue of paragraph 2 of Art. 23 of the Civil Code of the Russian Federation cannot be recognized as an entrepreneur.
In turn, in accordance with paragraph 1 of Art. 28 of the Insurance Law, the insurers referred to in paragraphs. 2 p. 1 art. 6 of this Law, pay the amount of insurance premiums to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment. According to this norm, insured persons under compulsory pension insurance are individual entrepreneurs and lawyers.
The applicant’s arguments that the head of the farm has the status of an entrepreneur without forming a legal entity only in connection with the entry into force of part one of the Civil Code of the Russian Federation was rightfully rejected by the court, in connection with which the conclusions about the absence of grounds for the head of the farm to pay insurance premiums for compulsory pension insurance in the form fixed payment, contained in the challenged judicial acts, are legal and reasonable.
Secondly, the lack of automatism in changing the status of peasant farms, their heads and members is confirmed by the Letter of the Ministry of Taxes and Taxes of Russia dated July 9, 2004 N 09-0-10 / 2841 “On bringing the legal status of peasant (farmer) households in line with the norms of part one of the Civil code of the Russian Federation. Clause 2.2 of the Letter states that if the legal status of a peasant farm is brought into line with the norms of part one of the Civil Code of the Russian Federation, the taxpayer identification number (TIN) - a legal entity is invalidated.
Information from sect. 1 USRN on a peasant (farm) enterprise as a legal entity are excluded on the basis of an extract from the Unified State Register of Legal Entities containing information on the termination of a peasant (farm) enterprise in connection with bringing its legal status in line with the norms of part one of the Civil Code of the Russian Federation, no later than the business day following on the day of making an entry in the Unified State Register of Legal Entities. The date of exclusion of information from section 1 of the USRN on a peasant (farmer) economy is the date of making an entry in the Unified State Register of Legal Entities about the termination of a peasant (farm) economy.
The tax authority that excluded information from Sec. 1 USRN on a peasant (farm) economy as a legal entity, issues to it (sends by mail) a notice in any form, which indicates the reason for the exclusion of information. The notification also indicates the state registration number and the date the entry was made in the Unified State Register of Legal Entities.
Thus, any kind of automatic “equating” of both the heads of peasant farm organizations and members of peasant farm organizations with individual entrepreneurs outside and against their will is excluded. Consequently, there is a procedure established by the registration authority that does not allow double payment of both taxes and fees and insurance payments, first by a peasant farm organization (with its own TIN, OGRN), and then by the head of a peasant farm organization and its members who are employees of this organization.
3. The rules provided for in Ch. 48 of the Civil Code of the Russian Federation are applied to compulsory state insurance, unless otherwise provided by laws and other legal acts on such insurance and does not follow from the essence of the relevant insurance relations.
The relationship of double payment of insurance premiums by different insurers (for the first time - by an organization, then - by employees of this organization) when insuring the same risk to the same insurer cannot be recognized as either reinsurance, or co-insurance, or double insurance, since in all In these cases, the risk of paying insurance compensation or the sum insured may be insured in full or in part with another insurer (Articles 953, 967 of the Civil Code of the Russian Federation).
In the analyzed case, there is only one insurer - the Pension Fund of the Russian Federation. Moreover, double payment of insurance premiums does not entail a change in the amount of insurance payment in favor of the insured person upon the occurrence of an insured event.
4. The Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 24, 2005 N 15749/04 contains another noteworthy thesis:
“According to paragraph 4 of Article 29 of the Arbitration Procedure Code of the Russian Federation, arbitration courts consider, in the manner of administrative proceedings, economic disputes arising from administrative and other public legal relations and other cases related to the implementation of entrepreneurial and other economic activities by organizations and citizens, including the recovery from organizations and citizens engaged in entrepreneurial and other economic activity, mandatory payments, sanctions, unless the federal law provides for a different procedure for their collection.
Since this dispute arose in connection with the implementation of entrepreneurial activities by the head of a peasant (farm) economy, and in the sphere of relations on compulsory pension insurance, the head of a peasant (farm) economy is equated with individual entrepreneurs, such a dispute is under the jurisdiction of the arbitration court.
The consequence of this assertion is a situation where arbitration courts in in large numbers hear cases on the recovery of insurance premiums from peasants - employees of peasant farms who are not individual entrepreneurs in favor of the PFR.
In accordance with paragraph 50 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 N 5 “On Certain Issues of the Application of Part One of the Tax Code of the Russian Federation”, the courts should take into account that the concept of “individual entrepreneur”, defined in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation and including private notaries, private security guards, private detectives, is used only for the purposes of the Tax Code of the Russian Federation.
Based on the foregoing, tax disputes between inspectorates and private notaries, private security guards, private detectives are not subject to arbitration.
Therefore, even if the status of an individual entrepreneur was recognized for the employees of a peasant farm organization (albeit based on the “spirit of the law”) for the purposes of compulsory pension insurance, this circumstance would not entail a change in jurisdiction. Arbitration courts is not entitled to consider disputes between the FIU and employees of a peasant farm organization.
Thus, in our opinion, there is an ambiguous practice of applying the legislation on compulsory pension insurance, which requires its further improvement.
P.V. Kochergin
Advocate
Rostov-on-Don
Signed for print
12.12.2006

Peasant (farm) economy (KFH)- a type of entrepreneurial activity in the Russian Federation, directly related to agriculture.

Federal Law of June 11, 2003 N 74-FZ (as amended on June 23, 2014) " About the peasant (farm) economy"

Article 1. The concept of a peasant (farm) economy

1. A peasant (farm) economy (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale agricultural products) based on their personal participation.

2. A farm can be created by one citizen.

On the possibility of state registration of a peasant (farm) economy as a legal entity, see Article 86.1 of the Civil Code of the Russian Federation.

3. The farm carries out entrepreneurial activities without forming a legal entity. Entrepreneurial activities of a farm carried out without forming a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

4. A farm may be recognized as an agricultural commodity producer in accordance with the legislation of the Russian Federation.

- an association of citizens who jointly own property and carry out production or other economic activities. After the state registration of a peasant farm, its Head is an individual entrepreneur - a farmer.

"Civil Code of the Russian Federation (Part One)" dated November 30, 1994 N 51-FZ (as amended on May 23, 2016)

Article 86.1. Peasant (farm) economy

1. Citizens conducting joint 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 (Article 23) have the right to create a legal entity - a peasant (farm) economy. A peasant (farm) enterprise created in accordance with this article as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and association by members of the peasant (farm) enterprise of property deposits.

2. The property of a peasant (farm) economy belongs to him by the right of ownership.

3. A citizen may be a member of only one peasant (farm) economy established as a legal entity.

4. When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale with public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose. Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.

5. Features legal status peasant (farm) economy, established as a legal entity, are determined by law.

The property of the farm belongs to its members on the basis of joint ownership. The peasant (farm) economy itself, along with family enterprises, where the property also belongs to members on the basis of common joint ownership, is private unitary enterprise, but citizens conducting joint activities on the basis of an agreement on a peasant (farm) economy have the right to create a legal entity - a peasant (farm) economy.

In accordance with the Civil Code of the Russian Federation, peasant (farm) economy created as a legal entity- this is a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy. Paragraph 1 of Article 19 of Federal Law No. 74-FZ lists the main activities of the farm:

production and processing of agricultural products,
transportation (transportation),
storage,
sale of agricultural products of own production.

KFH (peasant farming) may also be registered as an individual entrepreneur - the Head of the KFH.

The main advantages of registering as the Head of a KFH over legal entities (for example, if KFH LLC is registered ...) are similar to the advantages of an individual entrepreneur over an LLC, since the Head of a KFH is primarily an individual entrepreneur (IP)

Advantages of the Head of the KFH over an individual (LPH):

legal land use on a large scale (more than 2.5 hectares);
the opportunity to work officially selling products with a wide range of buyers (the head of the peasant farm has the opportunity to be certified, and few will buy from private household plots, since the one who buys from an individual becomes a tax agent - must withhold the seller - FL and transfer personal income tax in the amount of 13% to the budget from purchase price)
receipt of state support by the Head of peasant farms in larger volumes than private household plots, that is, on a par with agricultural producers;
receiving borrowed money from banks in a larger volume than as an individual (PSP) - due to the fact that the salary of an individual or the income of an unemployed PSP is, by definition, less than the entrepreneurial income of a peasant farm;
attraction and creation of additional jobs on the legal grounds (and private household plots hire workers illegally and therefore - illegally - pay in black cash or natural products (not deducting taxes and contributions to funds);
formation of pension rights of the Head of private household plots and employees in full, reimbursement of benefits for sick leaves and in connection with maternity, payment for treatment of employees at the expense of the Social Insurance Fund.

There are also tax incentives such as not subject to taxation(exempt from taxation) d income of members of a peasant (farm) economy received in this economy from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, - within FIVE years, counting from the year of registration of the specified economy. And starting from the 6th year of work of the Head of the Peasant Farm, to reduce taxes on turnover (business), they can apply the "simplification" - ESHN, USNO, patents

A separate situation - a limited number of those who buy products without requiring a value-added tax (VAT) in the amount of purchase and sale - this situation.

LPH or KFH?

Each option, of course, has its pros and cons.

LPH (personal subsidiary plot) type of business activity for which registration is not required as an IP? IP - Heads of KFH or legal entities. persons, that is, on the basis of private household plots, anyone who has a personal plot can work. And it is very important that the farmer is not entangled in a web of tax payments and reporting. The fact is that benefits are provided for by the Tax Code of the Russian Federation for private household plots.

More on the topic:
Grant 1.5 million rubles. under the program "Beginner farmer"
Grant 5 million rubles. under the program "Family livestock farm"

First of all, it should be noted that the private household farmer does not pay taxes which are provided for entrepreneurs, as well as does not report. Wherein farmer, having backyard plot, whose size does not exceed 2.5 hectares (250 acres, or 25,000 square meters), is exempt from paying personal income tax (personal income tax). Hence the limitation - personal subsidiary farming initially has physical limitations by land area, but you can use adjacent lands registered for relatives (partners);

Another disadvantage of private household plots is that it is impossible to issue either certificates or declarations of conformity at private household plots. This significantly limits the range of potential buyers. This is because private household plots are run by an individual and his family members, the products are grown for their own consumption, and not by a farmer - an entrepreneur who grows products for sale).

The second minus is that they do not give a lot of borrowed money for the development of private household plots (for example, the RSHB, according to our information, gives a loan of up to 300 thousand rubles for 2 years, up to 700 thousand rubles for 5 years for private household plots, with security). For example, conditions are published. This is again connected with the scale of the economy - more serious amounts can only be received by small businesses (including individual entrepreneurs - Heads of peasant farms, or peasant (farm) enterprises formed in the form of a legal entity, for example, an LLC or a cooperative).

Some definitions and comparison table regarding membership and land use:

Peasant (farm) economy	Personal subsidiary plot
Head of KFH (IP)- carries out entrepreneurial activities without forming a legal entity (individual entrepreneur) for the production, processing and marketing of agricultural products.	private household plot- a form of non-entrepreneurial activity for the production and processing of agricultural products.
It is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation.	Conducted by a citizen or a citizen and cohabiting with him and (or) jointly maintaining personal property with him subsidiary farm members of his family in order to meet personal needs on a land plot provided and (or) acquired for personal subsidiary farming.
Requires state registration	Does not require state registration
It is considered created from the moment of state registration.	Citizens have the right to maintain private household plots from the moment of state registration of rights to a land plot provided for the maintenance of private household plots.
Provides membership, but can be created by one citizen (Head) without members. Members of the KFH can be: 1. Spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each of the spouses, but not more than from three families. 2. Citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five.	Does not include membership.
The fruits, products and incomes received by the farm as a result of the use of its property are the common property of the members of the peasant farm. The property of a farm belongs to its members on the basis of joint ownership, unless otherwise established by an agreement between them (it can be specified who is included in the KFH and in what proportions the result of the activity is divided). The shares of members of the farm in case of shared ownership of the property of the farm are established by agreement between the members of the farm.	Agricultural products produced and processed under the management of private household plots are the property of citizens running private household plots.
The maximum size of the land plot, *granted to a citizen from lands owned by the state or municipal* for the management of the KFH are: The minimum size is 1 ha; The maximum size is 5 ha. The maximum size of a land plot owned and (or) otherwise owned by a peasant farm is: Minimum - no restrictions; Maximum *overall size* - not limited; , located on the right of ownership - no more than 10% of the total area of agricultural land located on the territory of one district; Maximum area size *agricultural land* , located at the KFH on a different right - rent, use of shares, etc.) - is not limited.	The maximum size of land plots provided to citizens for ownership free of charge for personal subsidiary plots and individual housing construction from lands owned municipalities are established by regulatory legal acts of local self-government bodies. The maximum size of the total area of land plots that can be located at the same time *on the right of ownership and (or) other right of citizens leading household plots* , should not exceed 2.5 ha.

Registration of a peasant (farm) economy

A peasant (farm) economy is an association of citizens related by kinship and (or) property, having property in common and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation (Article 1 of the Federal Law “On Peasant (Farm) Economy”).

IP-Head of the KFH is not a legal entity.

Members of the KFH can be:

1) spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each of the spouses, but not more than three families. Children, grandchildren, brothers and sisters of members of the peasant farm can be accepted as members of the farm when they reach the age of sixteen;

2) citizens who are not related to the head of the peasant farm.

The maximum number of such citizens cannot exceed five people. KFH can be created by one citizen.

By mutual agreement of the members of the KFH, one of its members is recognized as the head of the KFH. In the event that a KFH is created by one citizen, he is the head of this KFH.

The head of a peasant farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of a peasant farm (part 2 of article 23 of the Civil Code of the Russian Federation). The head of the KFH organizes the activities of the KFH, acts on behalf of the KFH without a power of attorney, including representing its interests and making transactions, issuing powers of attorney, hiring employees in the KFH and dismissing them, organizing the accounting and reporting of the KFH, performing other tasks determined by agreement between members KFH powers.

According to Art. 257 of the Civil Code of the Russian Federation, the property of a peasant farm belongs to its members on the basis of the right of joint ownership, unless otherwise provided by law or an agreement between them. In the joint ownership of the members of the peasant farm are the land granted to this farm or acquired, utility and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory and other property acquired for the farm at the common expense of its members. The fruits, products and incomes received as a result of the activities of the peasant farm are the common property of the members of the peasant (farm) economy and are used by agreement between them.

State support for peasant farms

According to part 14 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax:

the income of members of a peasant farm received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, its processing and sale - within five years, counting from the year of registration of the peasant farm.
amounts received by the heads of peasant (farmer) farms at the expense of the budgets of the budgetary system of the Russian Federation in the form of grants for the creation and development of a peasant farm, one-time assistance for the household arrangement of a novice farmer, grants for the development of a family livestock farm;
subsidies provided to the heads of peasant (farm) households at the expense of the budgets of the budgetary system of the Russian Federation;

Previously, in accordance with paragraph 5 of part 1 of Art. 238 of the Tax Code of the Russian Federation, incomes of heads of peasant farms received from the production and sale of agricultural products, as well as from the production of agricultural products, its processing and sale - for five years starting from the year of registration of the peasant farm were not subject to a single social tax. Now, contributions to funds are accrued on the income of the Heads of peasant farms compulsory insurance: Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund

For peasant farms, the share of income from the production and sale of agricultural products of which is at least 70%, a special tax regime is applied in the form of a single agricultural tax, applied along with a different taxation system. The object of taxation of the unified agricultural tax is income reduced by the amount of expenses for tax rate 6 %.

The head of a peasant farm, being a single agricultural tax payer, is exempt from the obligation to pay:

personal income tax (in relation to income received from entrepreneurial activity),
tax on property of individuals (in relation to property used for business activities),
and is also not recognized as a VAT payer (with the exception of VAT payable upon importation of goods to customs territory RF).

Required documents for registration of KFH:

1. A notarized copy of the passport of an individual registered as the head of a peasant farm;

2. A copy of the certificate of tax registration (TIN) of an individual registered as the head of a peasant farm;

3. Copies of passports of members of the peasant farm;

4. Copies of certificates of tax registration (TIN) of members of the peasant farm;

5. Copies of documents confirming the relationship (property) of persons who have expressed a desire to create a peasant farm.

6. A completed application for registration of a peasant farm with a notarized signature of the Head of the peasant farm on it

For the state registration of a peasant farm, a state fee of 800 rubles is charged.

We can provide you with high-quality consulting and information support and support for your project (including the development of tender and project documentation) when participating in state competitions for awarding grants and subsidies, as well as other types of support. Employees of the company "Right Solution" provide consulting support for entrepreneurs participating in this and other competitions, advise on financial, economic, legal issues.

Key competencies of the Company's employees:

consulting and information support for participants in state competitions for state support in the form of tax benefits, grants and subsidies, other types of support,
support of the applicant's project in competitions of the Republic of Tatarstan and Russia,
preparation of documentation for innovative projects,
development of a development concept (strategy), business plan, feasibility study (feasibility study), memorandum, presentation, project passport, preparation of a project documentation package,
conducting market research (marketing),
attraction of investments, partners in the project, business,
assistance of a financier, economist, lawyer, marketer.

Peasant (farm) economy (KFH) is an organizational and legal form of doing business in the field of 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.

profile normative act in the area under consideration, 74-FZ “On KFH” dated 11.06.03 acts. According to Art. 1 of the mentioned law, KFH is association of citizens connected by 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

Now current legislation that there are two possible options:

KFH operates as a legal 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 have brought some confusion to the question of 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 details of registration this association covered 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» chapter 4 «Legal entity» with the 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 activities in the agricultural sector. 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.

Pros and cons

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 suggests 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 of a land plot, receive compensation for the costs 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. Heads of farms pay fixed amount contributions to the FIU for themselves and 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 inspection 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;
maintaining in paper or electronic form (until 2013 it was stitched in 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 fees:

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.

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