In the market, people enter into various relationships. The interaction is carried out directly by individual individuals and indirectly. In the latter case, citizens act through different associations. Any such group acts as a whole. People unite in it, having a common interest, goals and objectives. Groups can be formalized and informal. In the latter case, they operate without any legal registration. Formalized associations receive the status of legal entities or another category provided by law.
GK
The 48th article of the Code defines a legal entity. It provides the main features of the association. The article determines that a legal entity is an organization that has property on its legal rights, meets them for its own obligations. Status implies the ability of an association to exercise property and non-property rights, to act as a defendant / plaintiff.
Key features
A legal entity is an organization that owns , runs, operates and manages a specific property complex. Moreover, material values must meet a number of criteria. A legal entity is an organization that has separate property. It should be accounted for on an independent balance sheet.
A legal entity is an organization that, apart from its participants, bears property responsibility. This means that the company is not liable for the debts of the founders. Participants, in turn, are also not liable for the obligations of the company.
A legal entity is an organization capable of acting in court as a defendant and plaintiff. Any association established legally has legal capacity. The certificate of state registration acts as a document confirming the legitimacy of the association.
A legal entity is an enterprise, a record of which is made in the register. In accordance with the law, the beginning of a company’s existence is determined by the calendar number of information about it in the Unified Register. Another sign concerns participation in civil circulation.
A legal entity is an organization acting on its own behalf, and not on behalf of the founders. The association independently acquires and implements property and non-property (personal) rights, and performs duties.
Classification criteria
The Civil Code divides associations on several grounds:
- The purpose of the activity. An organization can be created for profit or for the implementation of tasks not related to revenue generation.
- Form of incorporation. There are several of them in the legislation. A legal entity is an organization that has one specific legal form.
- The specifics of the interactions of the association and its founders. In this case, it takes into account the presence / absence of the participants' ownership of the contributions that they make to the property of the legal entity.
purpose of work
According to this criterion, enterprises are divided into two large categories: non-profit and commercial. The former do not engage in entrepreneurship. Their purpose is not related to generating income, which, in turn, is not distributed among the participants. A commercial legal entity is an enterprise engaged in entrepreneurial activities aimed at deriving monetary benefits.
In the Civil Code, the difference between these associations is reduced to the following. Both the first and second enterprises are entitled to profit from their activities. However, the commercial structure can distribute the extracted income between the participants, and in a non-profit association, the funds are used to implement the statutory tasks.
Legal type
It is a complex of certain characteristics that are objectively distinguished in the system of general criteria and significantly distinguish a particular company from many others. In the class of commercial companies, business partnerships / societies, production cooperatives, municipal and state unitary enterprises are distinguished. The second group of legal entities includes:
- Religious and public associations.
- Institutions financed by the owner.
- Charity funds, etc.
Relationship specifics
By the nature of the interactions between the enterprise and its participants, two groups of companies are distinguished. The first includes organizations in which the founders retain title to their contributions to the association they create. Moreover, the latter does not own or dispose of them. The second group includes enterprises in which participants do not have ownership of deposits, as it transfers to the organization. Two subtypes are distinguished in this category:
- Enterprises where, in return for the contribution, the founder receives some obligations in relation to the association.
- Companies in which the participant does not acquire any legal opportunities, giving a contribution.
The first subtype includes unitary municipal and state enterprises, as well as institutions funded by the owner. Among them are consumer and production cooperatives, business companies and partnerships. The second subgroup includes all other companies. These include public associations, charitable and other foundations, religious societies, unions, associations, unifying enterprises, and other non-profit structures.
Legal status of property
A legal entity is an organization that owns certain material values. This category includes business partnerships / societies, cooperatives, non-profit enterprises, with the exception of institutions.
As mentioned above, the property complex must meet a number of requirements. A legal entity is an organization that owns material values that are on an independent balance sheet. In other words, everything that has not been documented can not be attributed to the property of the company. Simply put, a participant’s contribution before being recorded in the balance sheet is not the property of a legal entity.
In addition to the above, there are unitary municipal and state enterprises, subsidiaries. The property is transferred to them in economic jurisdiction. The law provides for the provision of material assets in operational management. State enterprises and institutions have the property on this right.
Constituent documentation
A legal entity is an enterprise registered in the prescribed manner. To carry out this procedure, you must perform a number of activities. First of all, the creation of an organization begins with documentation. It includes a charter and a decision on the formation of an enterprise. It should be said that the design and approval of these documents should be carried out at a general meeting of participants. If the company is created by one entity, then he makes all decisions individually. At the stage of registration of constituent documentation, it is important to choose the main type of company activity.
Charter
This document is considered one of the main for the enterprise. The charter defines the main type of company activity, the obligations and rights of the founders, financial policy, responsibility, methods of profit distribution. Sections of the document are discussed at the general meeting. The protocol records the issues and decisions made on them. If there is only one founder, then he, accordingly, does everything on his own. The charter shall indicate the name of the enterprise (full and abbreviated), organizational type.
In case of reorganization, the document must be amended. The decision on them is also taken at the meeting. Any amendments to the charter are subject to state registration. The Federal Tax Service provides the decision of the meeting and a new document. Changes will come into force from the moment of making the corresponding entries in the registry.
Registered capital
Its presence is a mandatory requirement of the law. The amount of capital, in accordance with the law, is 10 thousand rubles. State registration is carried out in the presence of at least 50% of the indicated value. The company must have a bank account. In the registering authority, along with the rest of the documents, a certificate on the availability of a r / s with the required amount is provided.
Ares Enterprise
Previous legislation required the company to be registered at the place of its direct activity. That is, they should have become non-residential premises. Currently, even the apartment where the owner of the organization resides can act as a legal address. However, it should be noted that if there is only one owner, then only a title document will be required. If there are several owners of the apartment, you will need to provide written consent from each of them. If the company already has a room, then a document is presented to the registration authority, on the basis of which it is used. This may be a lease agreement, property rights to the building, etc.
Submission of documents to the Federal Tax Service
The tax office is the registration authority. Before submitting documentation, you must pay a state fee. An application for registration is attached to the package of documents. His form is issued at the inspection and is filled out according to the model. Simultaneously with the documents, you can apply for a tax system. It is worth noting that, by default, the emerging society will use OSS. If the enterprise is not financially advantageous, it makes sense to immediately write a statement on the transition to the simplified tax system. It can also be submitted after receiving the registration certificate of state registration within five days. If the application is not submitted, then the company will pay all taxes stipulated by the standard income tax (profit, property, VAT, etc.).
Final stages
A legal entity is an enterprise possessing means of identification. They are primarily the name and seal. The company name is selected in accordance with the requirements of the law. The press does not use the word "Russia" and its derivatives, as well as the emblem of the Russian Federation, with the exception of cases established by the rules.
Conclusion
Currently, there are a huge number of legal entities. In international practice and foreign laws, other types of enterprises are also defined that are not provided for by domestic standards. This situation reflects the characteristics of the economy of certain countries, the long history of the development of market relations. In the future, other types of organizations are likely to appear in Russia. For this, appropriate prerequisites must arise.