In a number of legal relations, various business entities operating in the Russian Federation are required to draw up a declaration of belonging to small and medium-sized enterprises. What is the purpose of this document? In what structure can it be represented?
What is the declaration in question for?
The document in question is provided by business owners in accordance with the provisions of Law No. 44-FZ adopted on 04/05/2013. This source is included in the set of documents as part of the application of the business entity for participation in the auction.
The considered declaration refers to documents that are submitted to the competent government agencies along with sources that can confirm the fact that the business owner has the right to receive certain advantages during the relevant auction. In addition to entrepreneurs, relevant documents are also provided by the leaders of socially oriented NGOs.
Consider the features of compiling such a source in question, in more detail.
Declaration of company affiliation with the NSR: document structure
What information may be reflected in the relevant document?
The main thing is to fix in the relevant declaration that the company is a subject of the NSR based on the fact that its performance indicators, as well as the specifics of the distribution of shares in the ownership of the business - if it is a business company - meet the criteria established by law. In particular, related to the distribution of shares in the ownership of the business, the average number of employees, as well as revenue.
It is worth noting that the list of criteria that confirm the fact that the enterprise is the subject of the NSR, and reflected in the document under consideration, can be very wide. We study the specifics of this list in more detail.
The attribution of the company to the subjects of the NSR by declaration: criteria
Relevant criteria can be classified into the following main categories:
- distribution of shares in the ownership of the organization;
- the size of the company staff;
- revenue indicators.
The law may also establish other conditions under which a company has the right to indicate in such a document as a declaration of affiliation with small businesses (44-FZ assumes that the business entity will reflect reliable information in this source) that it refers to the NSR legally.
Criteria for classifying a company as an SMP: distribution of shares in the ownership of an organization
If the business entity is a legal entity, then it can be classified as a SMP if:
- the total share of state and municipal bodies, foreign companies, public structures, religious organizations, as well as charitable and other funds in the ownership of the company does not exceed 25%;
- the total share of legal entities that are not subjects of the NSR in the ownership of the company also does not exceed 25%.
However, the application of these legislative norms is characterized by a number of nuances.
Determination of shares of a business company: nuances
First of all, when defining the first criterion - from those given above - assets belonging to investment and mutual funds are not taken into account. The second restriction, in turn, does not apply to organizations that:
- use the results of intellectual work - for example, computer programs, inventions, industrial designs , provided that the exclusive rights to the respective products belong directly to the founders of these organizations;
- established by legal entities, which are included in the list of business entities defined by the state that provide support in the implementation of innovative activities to various organizations.
In the second case, the organization must meet any of the following criteria:
- be a public joint-stock company in which at least 50% of the securities belong to the Russian Federation;
- be a business company in which the relevant PJSC have more than 50% of the vote in the business management structure or are entitled to appoint a general director or more than half of the collegial business management body, as well as the board of directors of the enterprise;
- be a state corporation, which is established in accordance with the provisions of federal law.
Obviously, the criteria considered by us do not apply if it fills out a document such as a declaration of belonging to small businesses of individual entrepreneurs. He cannot officially give up any share in the ownership of his business. But even a declaration of affiliation with small business entities for entrepreneurs should reflect other criteria for classifying an economic entity as an SMP. Let's consider them further.
Criteria for classifying a company as an NSR: state size
The next criterion according to which the firm in such a document as a declaration of affiliation with small businesses under 44-FZ fixes that the NSR is legally referred to as the number of employees. According to the law, this indicator for the calendar year preceding the one in which the document under consideration is submitted to the competent state authorities should be:
- from 101 to 250 specialists, if the enterprise belongs to medium business;
- up to 100 employees if the company represents a small business;
- up to 15 people if the company is a micro-enterprise.
Criteria for classifying a company as NSR: revenue
Another criterion for classifying a company as NSR is revenue. In accordance with federal law, the threshold value of the organization’s income, giving it the right to relate itself to small and medium-sized businesses, is:
- for microenterprises - in the amount of 120 million rubles;
- for small businesses - 800 million rubles;
- for medium-sized businesses - 2 billion rubles.
A declaration of affiliation with a small business LLC or, for example, individual entrepreneur, may also be filled out taking into account other criteria for determining the status of an economic entity, which are established by the legislation of Russia. We will study them.
Attribution of the company to the NSR: other conditions
If we talk about other conditions under which a firm can be classified as medium or small enterprises, then first of all it should be noted that the above criteria are considered only within 2 consecutive calendar years. If in one year they have a value higher than the threshold, and in another - lower, then the enterprise is considered appropriate NSR.
Special conditions for classifying an economic entity as a NSR are established for newly created firms, as well as peasant farms. These business entities can be classified as SMPs during the year in which they are established, if the average number of employees, revenue or the value of assets does not exceed the limit values ​​that are established by federal law.
Information that reflects the declaration of affiliation with small businesses - an example of a document compiled by Law No. 44-FZ, must be confirmed by other official sources. Consider their features in more detail.
Documents in support of the declaration for a business company
The corresponding declaration of a legal entity should be supplemented, first of all, with a certificate of registration as a subject of the NSR, and in case of its absence:
- accounting documents;
- tax return;
- forms reflecting the average number of employees of the company for the previous 2 calendar years; if the company is AO - an extract from the register reflecting information on shareholders; if the enterprise is LLC, then a list of members of the organization with their citizenship will be required.
Documents in support of the declaration for SP
The declaration of an individual entrepreneur on his affiliation to the NSR may also be supplemented by a certificate of inclusion in the register of subjects of the NSR, and in its absence:
- a form reflecting the average number of employees for the previous 2 calendar years;
- a declaration in the form of 3-personal income tax;
- tax return.
Thus, the provision of the considered declaration from legal entities and individual entrepreneurs has nuances.
Declaration form
What might a declaration of affiliation with small businesses look like? A sample of it is presented below.
It is worth noting that the official form of this source in the legislation of the Russian Federation is not approved. An economic entity can form it in any convenient structure. But it is important that the declaration of affiliation with small businesses, a sample of it used by one or another company, reflect the information that we examined above: the structure of the distribution of shares in the ownership of the enterprise, the size of the staff, and also the volume of the organization’s revenue within threshold criteria, established by federal law. In addition, it is necessary to supplement the relevant document with other sources that confirm the accuracy of the information that is reflected in the declaration.