Public association without registration of a legal entity. Pboyul: transcript. entrepreneur without a legal entity. Membership in public organizations

In accordance with the tax code of the Russian Federation foreign structure without education legal entity - organizational form, established in accordance with the legislation of a foreign state (territory) without forming a legal entity (in particular, a fund, partnership, partnership, trust, other form of collective investment and (or) trust management), which, in accordance with its personal law, is entitled to carry out activities aimed at generating income (profit) in the interests of its participants (shareholders, principals or other persons) or other beneficiaries.

The definition contains a list of examples of such structures, in particular, a fund, a partnership, a trust. At the same time, the legislator left the list of such structures open, indicating that the provisions of the law also apply to other forms of collective investment and (or) trust management. Therefore, two key features of such structures can be distinguished:

this structure, in accordance with its personal law, is not a legal entity;

this structure, in accordance with its personal law, conducts activities aimed at generating income in the interests of its participants (shareholders, principals or other persons).

From the definition given in the law, it follows that a foreign structure must simultaneously satisfy the two above criteria. Thus, if a foreign foundation is, in accordance with its personal law, a legal entity, it does not fall under the definition of an unincorporated structure specified in the law.

Probably, under the funds, the legislator meant, first of all, investment funds, which, according to the legislation of some states (Cayman Islands, British Virgin Islands), can take the form not only of a company limited by shares, but also the form of a partnership and even a trust.

Example: A trust in Cyprus is a foreign structure without the formation of a legal entity.

When an unincorporated foreign structure is recognized as a controlled foreign company

Who is recognized as the controlling person of a foreign structure without forming a legal entity

The controlling person of a foreign structure without forming a legal entity is recognized:

a) the founder (founder) of such a structure. In this case, the following persons are recognized as the controlling person:

Foreign structure without formation of a legal entity: details for an accountant

Review of letters from the Ministry of Finance of the Russian Federation for September 2019
Recognition of a set of organizations and (or) foreign structures without the formation of a legal entity by an international group of companies the above condition ... and (or) foreign structures without the formation of a legal entity includes at least one organization (foreign structure without the formation of a legal entity), which is recognized as tax.. . , and at least one organization (foreign structure without formation of a legal entity) that is not recognized as a tax resident...
taxCOACH® analysis: capital amnesty. Should I report my assets abroad by February 28, 2019?
... /or liquidation of property, property rights, foreign structures without forming a legal entity, including upon receipt of ...). 2) controlled foreign companies and unincorporated foreign structures in relation to which they are ... (or) liquidation of property, property rights, foreign structures without the formation of a legal entity), as a result of or in the process ...
Capital amnesty: last chance
Liquidation of a foreign organization (termination (liquidation) of a foreign structure without forming a legal entity), taxpayer-shareholder (participant, shareholder, founder ... of securities in such a foreign organization (foreign structure without forming a legal entity) by the specified taxpayer while ... liquidating a foreign organization (termination (liquidation) of a foreign structure without forming a legal entity), a taxpayer-shareholder (participant, shareholder, ...
A guide to tax amendments for medium-sized businesses. Winter 2019
Mention of payments in favor of a foreign structure without the formation of a legal entity. TaxCOACH® comment: this means that... only a foreign organization, but also a foreign structure without forming a legal entity. taxCOACH® comment: rules are now st...
Review of letters from the Ministry of Finance of the Russian Federation for October 2018
Recognition of a set of organizations and (or) foreign structures without forming a legal entity by an international group of companies takes into account the presence ... recognition of a set of organizations and (or) foreign structures without forming a legal entity by an international group of companies in situations ... of this set of organizations and (or) foreign structures without forming a legal entity is not a tax resident of the Russian Federation ...
income tax in 2017. Clarifications of the Ministry of Finance of Russia
25.15 of the Tax Code of the Russian Federation, foreign legal entities are equated to foreign structures without forming a legal entity, for ... the profit of a controlled foreign company, which is a foreign structure without forming a legal entity, includes the amount of income ...
International Group of Companies (MGK): new concepts and new administration
It is understood as a set of organizations and (or) foreign structures without forming a legal entity (hereinafter referred to as organizations), interconnected ... a representative office, at least one organization (foreign structure without forming a legal entity) is not recognized as a tax resident of the Russian Federation ... Russian organization or a foreign organization (foreign structure without formation of a legal entity) that has voluntarily recognized itself as a tax resident...
Review of letters from the Ministry of Finance of the Russian Federation for August 2018
In the aggregate of organizations and (or) foreign structures without forming a legal entity, recognized by an international group of companies, in ... the capital of the relevant organizations and (or) foreign structures without forming a legal entity, the size of which is sufficient for ...
Determination of a share in a foreign organization (foreign structure without forming a legal entity) in order to determine its status ...
Review of letters from the Ministry of Finance of the Russian Federation for March 2019
They transfer this property to foreign structures established by them without forming a legal entity. Letter dated March 1, 2019 ...

Public organization without creating a legal entity can collect fees to have a seal and their own property? and got the best answer

Answer from Marta[guru]
Public organization and public association are synonyms (Article 117 of the Civil Code of the Russian Federation)
In your case, the creation of a legal entity is not necessary - the main provisions of the law are below. Just in this case, your organization (association) will not have the rights of a legal entity. The presence of a seal is not mandatory for a public organization, even registered as a legal entity. faces.
Article 3. Content of the right of citizens to association
Citizens have the right to form public associations of their choice without prior permission from the authorities. state power and local self-government bodies, as well as the right to join such public associations on the condition of observing the norms of their charters.
Public associations created by citizens may register in accordance with the procedure provided for by this Federal Law and acquire the rights of a legal entity or operate without state registration and acquisition of legal personality.
Article 5. The concept of a public association
A public association is understood as a voluntary, self-governing, non-profit formation created on the initiative of citizens united on the basis of common interests to achieve common goals specified in the charter of a public association (hereinafter referred to as statutory goals).
The right of citizens to create public associations is exercised both directly through the association of individuals and through legal entities - public associations.
Article 7. Organizational and legal forms of public associations
Public associations can be created in one of the following organizational and legal forms:
public organization;
social movement;
public fund;
public institution;
body of public initiative;
Political Party.
Article 18. Creation of public associations
Public associations are created on the initiative of their founders - at least three individuals. The number of founders for the creation of certain types of public associations may be established by special laws on the respective types of public associations.
Along with natural persons, the founders may include legal entities - public associations.
Decisions on the creation of a public association, on the approval of its charter and on the formation of governing and control and audit bodies are taken at a congress (conference) or general meeting. From the moment these decisions are made, a public association is considered established: it carries out its statutory activities, acquires rights, with the exception of the rights of a legal entity, and assumes the obligations provided for by this Federal Law.
The legal capacity of a public association as a legal entity arises from the moment of state registration of this association.

Entrepreneur without formation of a legal entity

Individual entrepreneurs - individuals registered in in due course and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of civil law Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs (clause 2, article 11 of the Tax Code of the Russian Federation).

Basic information

Previously, equivalent concepts were used in the legislative acts of the Russian Federation - “ unincorporated entrepreneur», « self employed", which in this moment successively replaced by the term " individual entrepreneur».

Registration

State registration and further activities of individual entrepreneurs are regulated by the Federal Law of the Russian Federation "On the State Registration of Legal Entities and Individual Entrepreneurs" N 129-FZ, the Civil Code of the Russian Federation, other federal laws of the Russian Federation, as well as separate decrees of the Government of the Russian Federation.

Citizen has the right to entrepreneurial activity without formation of a legal entity from the moment of state registration as individual entrepreneur, moreover, state registration can be carried out only at the place of its official permanent registration at the place of residence.

A citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements for state registration as an individual entrepreneur is not entitled to refer to the transactions concluded by him at the same time that he is not an entrepreneur. The court may apply the rules on their invalidity to such transactions.

An important feature of the implementation of entrepreneurial activity as an individual entrepreneur is the fact that a citizen is liable for his obligations with all his property, with the exception of property, which, in accordance with the law, cannot be levied. Unlike, for example, a member of a society with limited liability, where the participant is liable for the obligations of the company founded by him in the main cases only within the limits of his share in the authorized capital of this company and in no case with his personal property. This essential fact relates to the main disadvantage of this form of doing business.

Main advantages and disadvantages

The status of an individual entrepreneur has the following advantages compared to registering your own enterprise:

simplification of business creation and liquidation processes
free use of own proceeds
no tax on property used in business activities
simplified procedure for keeping records of results economic activity and external reporting
simplified decision-making procedure (no meetings, minutes, etc. required)

Main disadvantages:

liable for obligations with his property
cannot obtain some licenses (for example, for retail alcohol)
according to established practice, some large (and not so) companies refuse to work with individual entrepreneurs
not suitable for joint business
constant personal involvement is required, as no "director" can be appointed

Russian features

Entrepreneurial activity, which in Russia requires registration as an individual entrepreneur, in many countries of the world (for example, in the USA) does not require any state registration. May 26 is the day of Russian entrepreneurship.

Links

Clarification of the Federal Tax Service of Russia on the accounting of individual entrepreneurs

Wikimedia Foundation. 2010 .

See what "Entrepreneur without a legal entity" is in other dictionaries:

London Business School. Entrepreneur is a person who own business having his own business in order to obtain ... Wikipedia

A person engaged in entrepreneurial activities, private business. A citizen of the Russian Federation may be a subject of entrepreneurial activity if he has reached the age of 18 and is not recognized by the court as fully or partially incompetent ... Encyclopedic Dictionary of Economics and Law

ENTREPRENEUR- the owner of the enterprise, a person engaged in entrepreneurship, entrepreneurial activity, business. P. according to the legislation of the Russian Federation, there may also be an individual who has received the appropriate permit and is engaged in entrepreneurial ... ... Foreign economic explanatory dictionary

Big accounting dictionary

ENTREPRENEUR, INDIVIDUAL- a citizen engaged in entrepreneurial activities without forming a legal entity ... Big Economic Dictionary

ENTREPRENEUR- a citizen engaged in private economic (commercial) activities aimed at obtaining personal income, carried out on his own behalf, at his own risk and under his own property responsibility (without forming a legal entity) ... Dictionary of Career Guidance and Psychological Support

Main article: Entrepreneur Individual entrepreneurs are individuals registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity. Individuals, ... ... Wikipedia

Individual entrepreneur- (abbreviated IP; aka PE, aka PBOYuL) an individual engaged in entrepreneurial activities without forming a legal entity, registered as an entrepreneur in the prescribed manner. Abbreviations for PE (private ... ... Accounting Encyclopedia

Individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals, ... ... Wikipedia

INDIVIDUAL ENTREPRENEUR- the term NK, meaning an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. Individual entrepreneurs also include private notaries, private ... ... Encyclopedia of Russian and International Taxation

Books

Entrepreneur-employer. Practical recommendations. Textbook, Kasyanova Galina Yurievna. The publication contains a detailed analysis of the current rules for the recruitment and dismissal of employees by individual entrepreneurs, the features of documenting in various…

An individual entrepreneur without forming a legal entity is an individual officially registered in the manner prescribed by law and conducting activities without forming a legal entity, the head of a peasant farm. The implementation of entrepreneurship without registration is recognized as a violation and does not give the right to a citizen to refer to the lack of IP status when fulfilling the requirements of the tax legislation of the Russian Federation.

Entrepreneur without formation of a legal entity - basic regulatory information

According to statistics from the official portal of the Federal Tax Service, as of June 1, 2017, about 3.813 million individual entrepreneurs were registered in the Russian Federation, of which there are:

For citizens of the Russian Federation - 3.758 million.
For foreigners - 54 thousand rubles.
For stateless persons - 645.

These figures indicate that the form of IP is the simplest and most profitable from the point of view of doing small business. Earlier in the Russian economy there were concepts - PE (private entrepreneur) and PBOYuL (entrepreneur without forming a legal entity). Currently, such terms have been replaced and combined into one - IP.

Why is self-employment so in demand? First of all, it is a simplified opening procedure. IP registration in unified register is carried out in accordance with the requirements of Law No. 129-FZ of 08.08.01 and passes with the presentation of a minimum package of documentation:

Application f. R21001.
TIN, passport.
Receipt for payment of duty.

The registration period takes only 3 working days. The registration authority is selected only at the place of permanent registration of an individual; in some cases, registration at the place of temporary registration is allowed. Property liability for obligations arising in the course of work activities extends to property owned by an individual (Article 24 of the Civil Code), except for that prohibited for collection under the Code of Civil Procedure. This is the main difference between an IP and an LLC, the participant of which is liable for its obligations within the amount of the authorized capital.

Note! One-time transactions that are not systematic and subject to taxation, depending on the specific features of the situation, are not recognized as entrepreneurship.

IP advantage:

Simplified business registration and liquidation.
No need for bookkeeping.
Use of proceeds from income for any purpose.
Opening a current account and having a seal are not required.
Low fiscal burden - depends on the applicable taxation regime.
No cash limit calculation required.

Legal status of an entrepreneur without forming a legal entity

Legal regulation of entrepreneurship, as well as activities commercial organizations, is carried out in accordance with the requirements of the civil legislation of the Russian Federation, as well as other regulations. Wherein hallmarks IP are:

Property and legal independence - an entrepreneur has the right to conclude transactions with other individuals and legal entities, engage in the production or sale of goods, perform work and provide services, hire personnel.
The presence of risks - activities are carried out for the sake of generating income and profit, but the influence of various adverse factors, which may lead to the need to close the business, up to the recognition of bankruptcy when the fact of the payment insolvency of a citizen is revealed.
Limitation of available areas of activity - an individual entrepreneur cannot be engaged in separate areas, which require the status of an LLC.
Territorial accessibility - an individual entrepreneur can work throughout the territory of the Russian Federation, regardless of the actual place of registration. The exception is PSN, which requires obtaining a patent at the place of business.

In conclusion, it is necessary to say a few words about the bankruptcy procedure for individual entrepreneurs. The list of reasons leading to the recognition of an entrepreneur as insolvent (the inability to meet existing current obligations) is given in Law No. 127-FZ of October 26, 2002 and stat. 25 GK. This is, first of all, the inability to satisfy the requirements of creditors or fulfill their obligations to pay the required amounts of payments. According to the rules of arbitration law, the judicial authorities accept applications if the amount of debt exceeds 10,000 rubles, and payments are not made for more than 3 months. from the moment of occurrence.

Note! The bankruptcy procedure for individual entrepreneurs and individuals does not differ, as well as existing order satisfaction of creditors' claims. But declaring an individual bankrupt is possible if the amount of outstanding obligations exceeds 500,000 rubles. (Clause 2, Article 213.3 of Law No. 127-FZ).

An individual entrepreneur is a citizen who has fulfilled the obligation to register and as a result acquired the status of an individual entrepreneur without forming a legal entity. By his actions, he secured a special legal status for himself - a new circle of rights, duties, forms of responsibility for the fulfillment of obligations and guarantees for the fulfillment of rights.

Sometimes in the documents of organizations, in special literature, in business circulation, the abbreviation PBOYuL is used. In Art. 23 of the Civil Code of the Russian Federation states that citizens are engaged in entrepreneurial activities without forming a legal entity as individual entrepreneurs.

Signs of an individual entrepreneur

On the legal grounds individuals can conduct their own business if they are registered as an individual entrepreneur without forming a legal entity. An individual entrepreneur has the following characteristics:

Capable, or recognized as such, or partially capable with the consent of legal representatives, a citizen - a citizen of the Russian Federation, a foreign citizen or a stateless person who has a place of residence on the territory of the Russian Federation;
Carries out activities at his own risk;
Conducts entrepreneurial activity independently, on its own behalf, does not have the right to a company name;
Registered in the prescribed manner (there is a record about him in the USRIP);
Responsible for obligations with all the property belonging to him, except for that on which the law prohibits the imposition of a penalty (Article 446 of the Code of Civil Procedure of the Russian Federation);
Conducts activities with the aim of systematically making a profit;
The rules and regulations that apply to commercial legal entities are applied to the activities of individual entrepreneurs.

The legal status of an entrepreneur without forming a legal entity.

The status of an individual entrepreneur is not universal and is valid only for the types of activities that a citizen declared during registration. Codes of activities of a particular entrepreneur are indicated in the USRIP in the record about him.

The special legal status of an individual entrepreneur in civil circulation is determined by the fact that, on the one hand, an individual entrepreneur remains a citizen with inalienable general civil rights, freedoms and obligations: the right to a name, protection of honor and dignity, housing, etc.

On the other hand, as a participant in entrepreneurial activity, it acquires new rights and obligations inherent in legal entities. This fact determines the features legal status IP.

For example, as an individual entrepreneur, a citizen has the right to:

choosing the type of activity, is obliged to comply with the restrictions imposed by law (licensing, notification, etc.);
be an employer, must comply with all labor and tax laws;
choosing a taxation system, applying tax incentives, the right not to keep accounting, but is obliged to strictly comply with the norms of tax legislation, etc.

It has the right to open bank accounts, have a seal, have its own trademark.

As a subject of civil legal relations, an individual entrepreneur acts in accordance with the principles and rules civil law: in good faith, voluntarily, in their own interests, without taking advantage of illegal behavior (Article 1 of the Civil Code of the Russian Federation), etc.

Organization of a business in the form of an individual enterprise is simpler than in the form of a legal entity in terms of the registration procedure, tax and accounting, the scope of rights is wider, but the legislation establishes restrictions for individual entrepreneurs. For example, some activities (banking, insurance, arms trade, etc.) are carried out only by organizations.

Conducting activities in accordance with registration as an individual entrepreneur without forming a legal entity is the realization by a citizen of his constitutional right to entrepreneurial activity, i.e. the main source of guarantees of freedom of entrepreneurship is the Constitution of the Russian Federation. State support mechanisms such as benefits, subsidies, regulation of the activities of inspection bodies, etc. serve as a guarantee for the realization of entrepreneurial rights of citizens.

If a citizen conducts entrepreneurial activities without registration, he does not have the right to invoke the lack of registration in court., He cannot use the rights and guarantees granted to individual entrepreneurs by law, but bears general civil, administrative and criminal liability (Article 14.1 of the Code of Administrative Offenses of the Russian Federation, Article 171 of the Criminal Code RF).

Disputes arising from entrepreneurial activities of citizens are resolved by arbitration courts.

A citizen, including one with the status of an individual entrepreneur, is declared bankrupt if, within three months, the overdue debt is more than 500 thousand rubles, with the exception of special cases stipulated by the Bankruptcy Law. Art. 24 of the Civil Code of the Russian Federation defines the full property liability of citizens, without dividing the debtor of a citizen and an individual entrepreneur. The loss of entrepreneurial status does not release a citizen from liability arising from entrepreneurial activity.