Declaration on belonging to small businesses: sample

In a number of legal relationships, various economic entities operating in the RF are required to draw up a declaration of belonging to small and medium-sized businesses. What is the purpose of this document? In what structure can it be represented?

What is the purpose of the declaration in question?

The document in question is provided by business owners in accordance with the provisions of Law No. 44-FZ, adopted on 05/04/2013. This source is included in the set of documents within the application of an economic entity to participate in the auction.

The declaration in question refers to documents that are submitted to competent state structures along with sources that can confirm the fact that the business owner has the right to receive certain advantages in conducting the relevant auction. In addition to entrepreneurs, the relevant documents are also provided by the heads of socially oriented NGOs.

Let's consider the peculiarities of compiling such a source, which we are talking about, in more detail.

Declaration on the ownership of the company to the NSR: the structure of the document

What information can be reflected in the relevant document?

The main thing is to record in the relevant declaration that the firm is a subject of the SMP, proceeding from the fact that its performance indicators, as well as the specificity of the distribution of shares in the ownership of the business - in the case of 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 - the subject of the NSR, and reflected in the document under consideration, can be very broad. Let's study the specifics of this list in more detail.

Assigning the firm to the subjects of the NSR according to the declaration: the criteria

The relevant criteria can be classified into the following main categories:

- distribution of shares in the organization;

- the size of the staff of the company;

- revenue figures.

Other conditions may also be established by law that a company can specify in a document such as a declaration of belonging to small business entities (44-FZ assumes that the business entity will provide reliable information in this source) that it belongs to the NSR On a legal basis.

Criteria for assigning a firm to the NSR: allocation of shares in the organization's ownership

In the event that an economic entity is a legal entity, it can be attributed to the NSR, if:

- The total share of state and municipal bodies, foreign companies, public structures, religious organizations, as well as charitable and other funds in the company's ownership does not exceed 25%;

- the total share of legal entities that are not subjects of the NSR, in the possession of the firm also does not exceed 25%.

However, the application of these norms of legislation is characterized by a number of nuances.

Determination of the shares of the economic society: nuances

First of all, when determining the first criterion - from those listed above - the 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 in the work - for example, computer programs, inventions, industrial designs , provided that the exclusive rights to the corresponding products belong directly to the founders of these organizations;

- are established by legal entities that are included in the list of economic entities that provide a support for innovation activities to various organizations.

In the second case, the organization must meet one of the following criteria:

- to be a public joint stock company in which not less than 50% of securities belong to the Russian Federation;

- to be an economic company in which the relevant PAOs have more than 50% of the votes in the business management structure, or they have the right to appoint a CEO or more than half of the collegial body of business management, as well as the board of directors of the enterprise;

- to be a state corporation, which was established in accordance with the provisions of federal legislation.

Obviously, the criteria considered by us are not applied if it fills out a document, such as a declaration on belonging to small business entities of IP. He can not officially give any share in possession in his business. But even the declaration of belonging to small business entities for IP should reflect other criteria for classifying an economic entity as an MSP. Let's consider them further.

Criteria for assigning a firm to the NSR: the size of the staff

The following criterion, according to which the firm in a document, such as the declaration of belonging to small businesses under the 44-FZ, records that the law on SMPs is lawful - the size of the staff. According to the law, this indicator for the calendar year preceding the one in which the document is filed with the competent state bodies should be:

- from 101 to 250 specialists, if the enterprise is a medium-sized business;

- up to 100 employees, if the firm represents a small business;

- up to 15 people, if the company is a microenterprise.

Criteria for classifying the firm as an SMP: revenue

Another criterion for classifying the firm as an SMP is revenue. In accordance with federal legislation, the threshold value of the organization's income, which gives it the right to treat 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.

The declaration on belonging to small business entities LLC or, for example, IP, can also be filled taking into account other criteria for determining the status of an economic entity, which are established by Russian legislation. Let's study them.

Assigning the firm to the NSR: other conditions

If we talk about other conditions for which a company can be classified as a medium or small enterprise, it should first of all be noted that the above criteria are considered only within 2 calendar years in a row. If they in one year have a value above threshold, and in another - below, then the enterprise is considered to be relevant to the MSP.

Special conditions for the assignment of an economic entity to the NSR are established for newly established firms, as well as for peasant farms. These business entities can be classified as SMEs during the year in which they are established, if the value of the average number of employees, revenue or value of assets does not exceed the limit values that are established by federal legislation.

Information that reflects the declaration of belonging to small business entities - an example of a document drawn up under Law No. 44-FZ, must be supported by other official sources. Let's consider their features in more detail.

Documents in support of the declaration for the business company

The corresponding declaration of a legal entity must 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 that reflect the average number of employees of the firm for the two preceding calendar years; If the company AO - extract from the register, reflecting information on shareholders; If the enterprise is an LLC, then a list of participants of the organization with indication of their citizenship will be required.

Documents in support of the declaration for the IP

The declaration of an individual entrepreneur about his belonging to the NSR may also be supplemented by a certificate of inclusion in the register of subjects of the NSR, and in his absence:

- a form reflecting the average number of employees for the two preceding calendar years;

- a declaration on the form of 3-NDFL;

- a declaration on the tax payable.

Thus, the provision of the declaration in question from legal entities and IPs has nuances.

Declaration form

How can a declaration of belonging to small business entities look like? A sample of it is presented below.

It should be noted that the official form of this source in the legislation of the Russian Federation is not approved. A business entity can form it in any convenient structure. But it is important that the declaration of belonging to small business entities, the sample of it used by a particular firm, reflect the information we discussed above: the structure of distribution of shares in the ownership of the enterprise, the size of the staff, and the revenue of the organization within the threshold criteria, Established by federal legislation. In addition, it is necessary to supplement the relevant document with other sources, which confirm the reliability of the information that is reflected in the declaration.