Category "subjects entrepreneurial activity appeared in scientific circulation relatively recently. It owes its birth largely to the Law of the RSFSR of December 25, 1990 No. 4451 “On Enterprises and Entrepreneurial Activities” (hereinafter referred to as the Law on Enterprises), in the preamble of which it was written:

"The provisions of this Law are valid throughout the territory of the RSFSR in relation to all business entities and enterprises, regardless of the form of ownership and field of activity."

However, the said Law does not contain a definition of the term “entrepreneurship entities”. In Art. 2, only a list of business entities is given, and Art. 3 is devoted to forms of entrepreneurship. This situation is hardly accidental. The fact is that the category under consideration, despite the abundance of publications, has been studied insufficiently and even superficially.

Civil scientists (for obvious reasons) avoid using this concept in their scientific research. The science of civil law operates with such categories as "subjects of civil law", "citizens", "legal entity". The question of the relationship between the concepts of "subject of civil law" and "subject of civil legal relations" is still controversial. Similarly, there is no unity of views among scientists about the content of the category "subject of law".

Representatives of the science of economic (entrepreneurial) law propose to distinguish between the concepts of "subjects of entrepreneurial law" and "subjects of entrepreneurial activity".

Subjects of business law - bearers of rights and obligations in the field of implementation and regulation of business activities. These include: individual entrepreneurs; commercial organizations; non-profit organizations engaged in entrepreneurial activities; public entities (state, subjects Russian Federation, municipalities). The subjects of entrepreneurial law are also state bodies exercising the functions of management and regulation of entrepreneurial activity.

According to the supporters of the concept of business law, divisions of enterprises occupy a special place among the subjects of business law. These are internal subdivisions (workshop, department, etc.), as well as external (separate) ones - representative offices and branches. Such a conclusion is based on the assertion that intra-company (corporate) relations are included, along with horizontal and vertical relations, in the subject matter of business law. This opinion is far from certain.

Holdings, financial-industrial groups (FIGs) and other integrated structures are called among the subjects of business law. The latter also do not have the status of a legal entity.

Those scientists who profess the ideas of commercial law (V. F. Popondopulo, B. I. Puginsky, V. V. Rovny) base their views on the civilistic doctrine of persons. So, V. F. Popondopulo writes:

“... an entrepreneur is a person who carries out entrepreneurial activities. The fact that a person carries out entrepreneurial activity is the basis for recognizing him as a subject of civil law - an entrepreneur and determines the need for the legislator to present special requirements to him and his activities.

The circle of entrepreneurs is strictly limited: these are individuals and legal entities (primarily commercial organizations).

In our opinion, business entities are primarily individual entrepreneurs and commercial organizations whose main goal is to make a profit. Further, among them it is necessary to name non-profit organizations that carry out entrepreneurial activities only insofar as it serves to achieve the goals for which they were created (paragraph 3 of article 50 of the Civil Code). At the same time, we note that the specified classification of legal entities into commercial and non-commercial organizations, taking into account such a criterion as a commercial orientation, causes significant difficulties in practice. In reality, it is sometimes impossible to distinguish the main goal of an activity from the non-main one. Thus, many non-profit organizations do not formally pursue profit as their main goal, but in fact they strive and receive huge incomes from entrepreneurial activities.

Business entities are collective entities that do not have the status of a legal entity. These include financial and industrial groups, holdings, etc.

FIG status(holdings) is very indicative: it is unacceptable to reduce all collective formations to the civil law category of "legal entity". The subjects of law, including civil law, may be entities that do not have the features of a legal entity.

From the point of view of civil law (Article 55 of the Civil Code), representative offices and branches are not legal entities, and therefore cannot act as carriers of the corresponding rights and obligations. On behalf of a legal entity, the heads of representative offices and branches act on the basis of its power of attorney.

At the same time, representative offices and branches are endowed with the property of the legal entity that created them. Moreover, the property of representative offices and branches is reflected in a separate (separate) balance sheet. There is a problem of proprietary ownership of property assigned to a representative office and a branch. The Civil Code keeps a "vow of silence" on this score. Article 216 provides a non-exhaustive list of rights in rem. In particular, the Code lists (in addition to rights in rem associated with the ownership of land, the rights of economic management and operational management) and other rights in rem, for example, the right to use the living quarters of the owner's family members.

Another question: representative offices and branches have the right to have current, settlement and other accounts in credit institutions. At the same time, the head of the representative office (branch) performs the functions of disposing of funds on the basis of the issued power of attorney.

And, finally, by virtue of paragraph 5 of Art. 36 of the APC "a claim against a legal entity arising from the activities of its separate subdivision is presented at the location of the separate subdivision." However, in these cases, the party to the case is a legal entity, the recovery is made by the court from it or in favor of it. A representative office and a branch, not possessing the characteristics of a legal entity (Article 48 of the Civil Code), are not a procedural party in court.

The former tax legislation considered representative offices and branches as income tax payers, i.e. subjects of tax law. With the adoption of the new Tax Code of the Russian Federation (Article 19), the situation has changed: branches and representative offices Russian organizations perform the duties of the latter for the payment of taxes and fees at the location of branches (representative offices).

Legal status representative offices and branches in the context of the Tax Code of the Russian Federation creates additional difficulties in interpreting and applying Art. 19 NK. On the one hand, the Tax Code establishes that branches and other separate subdivisions of Russian organizations perform the duties of these organizations in the manner prescribed by the Code; on the other hand, the Code does not contain any rules regarding such an order. There are other practical difficulties as well.

So, branches and representative offices are business entities. However, we do not share the opinion that the internal structural units (workshop, department) of a commercial organization can also be attributed to business entities.

Public entities, as well as state and local authorities, cannot engage in entrepreneurial activities. This claim is sometimes disputed in the legal literature. So, S. E. Zhilinsky considers public entities as subjects of civil law and subjects of entrepreneurial activity. In his opinion, there are three areas of entrepreneurial activity with the participation of public entities:

• participation in entrepreneurship through commercial and non-profit organizations being created (for example, unitary enterprises);
• participation in the affairs of privatized state and municipal property;
• engaging in entrepreneurial activities directly by the bodies of state and local self-government.

In the latter case, an example is given: by virtue of Art. 7 federal law dated July 21, 1997 No. 123FZ "On the privatization of state property and on the basics of privatization of state property in the Russian Federation" the state property management body on behalf of the Russian Federation is the founder of open joint-stock companies created in the process of privatization, and exercises the rights of a shareholder (participant) business companies, shares (stakes in authorized capital) which are federally owned. We cannot agree with such conclusions.

Here there is a mixture of two different, but intersecting concepts - " subjects of civil law" and " business entities and". Public formations are indeed subjects of civil law (Chapter 5 of the Civil Code). In accordance with paragraph 2 of Art. 124 of the Civil Code, public entities are subject to the rules that determine the participation of legal entities in relations regulated by civil law, unless otherwise follows from the law or the characteristics of these entities. At the same time, the relevant authorities act on behalf of public entities. state power and local governments (Article 125 of the Civil Code).

To be a subject of entrepreneurial activity means that the state, the subjects of the Federation and municipalities should be engaged in entrepreneurial activities on a professional and permanent basis in order to systematically profit from the sale of products (performance of work, provision of services). Participation of public entities in economic activity through the creation of commercial and commercial organizations(similarly, participation in the affairs of privatized state and municipal property) cannot, in our opinion, be assessed as participation in entrepreneurship. Shareholders, participating in the general meeting of the company and receiving dividends on shares, do not directly carry out entrepreneurial activities. The status of a shareholder, his rights and obligations are defined in the Law on Joint Stock Companies.

The above applies equally to the founders (participants) of limited liability companies (LLC). Member 000 and entrepreneur are not the same thing.

The conclusion about the impossibility of public entities to engage in entrepreneurial activities follows from the provisions of the Constitution of the Russian Federation. Thus, in the ruling of the Constitutional Court of the Russian Federation dated October 1, 1998 No. 1450 “At the request of the Legislative Assembly of the Nizhny Novgorod Region to verify the constitutionality of the first part of Article 6 of the Code of the RSFSR on administrative offenses» the following legal position is formulated:

“For the purposes of the Constitution of the Russian Federation (Article 34, Part 1), one and the same person cannot combine power activities in the field of state and municipal administration and entrepreneurial activity aimed at systematic profit making.”

The definition also notes that constitutional norms predetermine the special nature of the legal capacity of public law entities: the Russian Federation, its subjects, municipalities participate in civil legal relations as entities with special legal capacity, which, due to their public law nature, does not coincide with the legal capacity of other subjects of civil law - citizens and legal entities. Therefore, they (public entities) cannot, in the opinion of the Constitutional Court of the Russian Federation, also act as trustees, since such activities involve the receipt of remuneration, the submission of reports to the founder of the trust (Articles 1018 and 1023 of the Civil Code), which contradicts the public law nature of these entities.

On the public law nature of the state, subjects of the Federation and municipalities It is stated in the ruling of the Constitutional Court of the Russian Federation dated December 4, 1997 No. 1390 “On the refusal to accept for consideration the request of the Federation Council to verify the constitutionality of the Federal Law “On a transfer and promissory note”.

This constitutional provision has been developed in the current legislation. In particular, the Federal Law of July 26, 2006 No. 135FZ “On Protection of Competition” (clause 3, article 15) prohibits the combination of functions federal bodies executive authorities, executive authorities of the constituent entities of the Federation, local self-government bodies with the functions of economic entities, as well as vesting economic entities with the functions and rights of these bodies.

Russian legislation prohibits state authorities and local governments from engaging in entrepreneurial activity, i.e., being subjects of entrepreneurial activity. Moreover, a number of federal laws on business entities contain a ban on the participation of state bodies and local governments as founders of a company, unless otherwise provided by federal laws (clause 1, article 10 of the Federal Law of December 26, 1995 No. 208FZ "On Joint-Stock Companies” (as amended on July 27, 2006 No. 155FZ1), paragraph 2 of Article 7 of the Federal Law of February 8, 1998 No. 14FZ “On Limited Liability Companies” (as amended on July 27, 2006 No. 138FZ)2.

There is a ban on combining entrepreneurship with the functions of public servants. Law of the Russian Federation of July 31, 1995 No. 119FZ “On the Basics public service Russian Federation” (Article 11) provides that a civil servant is not entitled to engage in entrepreneurial activities personally or through proxies3. Corresponding legal prohibitions are contained, for example, in federal laws of January 10, 1996 No. 5FZ “On Foreign Intelligence” (Article 18) (as amended of August 22, 2004 No. 122FZ), of April 18, 1991 No. 10261 “On the Police” (Article 20) (as amended on December 18, 2006 No. 232FZ) and others.

And in conclusion, a few words about the relationship between the concepts of "subjects of entrepreneurial activity" and "economic entities". In our opinion, these are not coinciding concepts. They are related to each other in the same way as economic (economic) and entrepreneurial activity are related. Business entities do not always acquire the status of entrepreneurs. For example, non-profit organizations are generally not engaged in entrepreneurship, although they do economic activity. As already noted, in accordance with Art. 11 Market Law valuable papers stock exchange can be created in the form non-profit partnership and does not pursue the goal of obtaining its own profit. Exchange activity cannot be attributed to either charity or socio-cultural, etc.

Therefore, the term "economic activity" should be used here.

Topic 2. Subjects of business law

The status of an entrepreneur is assigned to him upon registration as a subject of the entrepreneurial process. The very fact state registration and there is the acquisition of a status, that is, the acquisition of an additional (compared to general civil rights and freedoms) legal space.

The status of an entrepreneur is an indicator of the scope of rights and obligations that are assigned to him and within which he can perform certain actions.

Recognition behind the face entrepreneurial status is important legal fact and has certain legal implications.

Firstly, transactions concluded by an entrepreneur are presumed to be related to his entrepreneurial activity and are qualified as trading, that is, they are subject to a special legal regulation regime.

Secondly, recognition of the status of an entrepreneur imposes on him a number of special duties and grants him additional rights.

laying on additional responsibilities, subordinating the activities of entrepreneurs to a stricter regime, aims to ensure the interests of other persons interacting with the entrepreneur. Such duties, in particular, include: publication of information about the entrepreneur in the unified state register of legal entities, open to the public and giving an idea to other persons about the legal status of the entrepreneur, etc.

Not all individuals and legal entities can be entrepreneurs. Restrictions on engaging in entrepreneurial activities are established for civil servants. Among legal entities - for non-profit organizations. They can engage in entrepreneurial activity only insofar as it serves the achievement of the main goals for which they were created, and corresponding to these goals. In any case, entrepreneurial activity for such organizations is not the main one.

All entrepreneurs are divided into two groups: individual entrepreneurs - individuals engaged in entrepreneurial activities without forming a legal entity; entrepreneurs are legal entities (commercial organizations).

Article 6 of the Law of the Republic of Kazakhstan “On Private Entrepreneurship” classifies private entrepreneurship entities as follows:

1. small businesses;

2. subjects of medium business;

The criteria for classifying private business entities into categories are the average annual number of employees and the average annual income. The division into categories is used for the purposes of state statistics and the provision of state support.

For the purposes of state statistics, only the criterion for the average annual number of employees is used.

Small business entities are individual entrepreneurs without forming a legal entity with an average annual number of employees of not more than fifty people and legal entities engaged in private entrepreneurship with an average annual number of employees of not more than fifty people and an average annual income of not more than sixty thousand times the monthly calculation index established by the law on the republican budget for the corresponding financial year .

For the purposes of state support and the application of other norms of the legislation of the Republic of Kazakhstan, individual entrepreneurs and legal entities engaged in:

1) activities related to the circulation of narcotic drugs, psychotropic substances and precursors;

2) production and (or) wholesale of excisable products;

3) activities for the storage of grain at grain receiving points;

4) holding a lottery;

5) activities in the field of gambling business;

6) activities for the extraction, processing and sale of oil, oil products, gas, electrical and thermal energy;

7) activities related to the circulation of radioactive materials;

8) banking activities (or certain types of banking operations) and activities in the insurance market (except for activities insurance agent);

9) audit activity;

10) professional activity in the securities market;

11) activities of credit bureaus;

12) security activities;

13) activities related to the circulation of civilian and service weapons and cartridges for them.

Individual entrepreneurs and legal entities carrying out such activities are classified as medium-sized or large-scale enterprises, depending on the criteria.

Medium business entities are individual entrepreneurs without forming a legal entity with an average annual number of employees over fifty people and legal entities engaged in private entrepreneurship with an average annual number of employees over fifty, but not more than two hundred and fifty people and an average annual income of not more than three million times the monthly calculation index established by the law on the republican budget for the respective financial year.

Subjects of large business are individual entrepreneurs without forming a legal entity and legal entities engaged in private entrepreneurship and meeting one or two of the following criteria: the average annual number of employees is more than two hundred and fifty people and (or) the average annual income is more than three million times the monthly calculation index established by the law on the republican budget and acting on January 1 of the relevant financial year.

As can be seen from the above classifications, the main participants - business entities are commercial legal entities and individual entrepreneurs.

All types of economic partnerships, a production cooperative, a state enterprise and a joint-stock company, that is, commercial legal entities, act as legal entities - business entities.

According to Article 58 of the Civil Code of the Republic of Kazakhstan economic partnership a commercial organization is recognized with a share (contributions) of founders (participants), authorized capital divided into shares. Business partnerships may be created in the form of a general partnership, a limited partnership, a limited liability partnership, an additional liability partnership.

General partnership- a partnership, the participants of which, in case of insufficiency of the property of a general partnership, are jointly and severally liable for its obligations with all their property (Article 63 of the Civil Code of the Republic of Kazakhstan).

Limited partnership- a partnership that includes, along with one or more participants who bear additional liability for the obligations of the partnership with all their property (general partners), also one or more participants whose liability is limited to the amount of their contribution to the property of the partnership (contributors) and who do not take part in the implementation of entrepreneurial activities by the partnership (Article 72 of the Civil Code of the Republic of Kazakhstan).

Limited Liability Partnership (hereinafter - LLP)- a partnership established by one or more persons, the authorized capital is divided into shares of the sizes determined by the constituent documents; LLP participants are not liable for its obligations and bear the risk of losses associated with the activities of the partnership, within the value of their contributions (Article 77 of the Civil Code of the Republic of Kazakhstan).

partnership with additional liability a partnership is recognized, the participants of which are liable for its obligations by their contributions to authorized capital, and in case of insufficiency of these amounts - with additional property belonging to them in an amount that is a multiple of the contributions made by them (Article 84 of the Civil Code of the Republic of Kazakhstan). The maximum amount of liability of the participants is provided for in the charter.

Production cooperative recognized as a voluntary association of citizens on the basis of membership for joint entrepreneurial activities based on their personal labor participation and the association and association of property contributions by its members (Article 96 of the Civil Code of the Republic of Kazakhstan).

To state enterprises relate state enterprises based on law:

1) economic management;

2) operational management (state enterprises).

Depending on the type of state ownership, enterprises are divided into:

1) enterprises that are in republican ownership, republican state enterprises;

2) enterprises that are in communal ownership, communal state enterprises.

The state creates state enterprises in order to solve socio-economic problems determined by the needs of society and the state, in the following cases:

1) the absence of any other possibility of ensuring national security, the defense capability of the state and protecting the interests of society;

2) use and maintenance of strategic facilities owned by the state;

3) to carry out activities in areas classified as state monopoly;

4) the presence of a social need for the production of goods in those areas social production in which there is no competition or insufficiently developed competition.

The enterprise is state-owned possessing state property on the right of operational management.

A state-owned enterprise is not entitled to acquire, on the basis of contracts of sale, exchange, donation or other transaction, property related to fixed assets, without the consent of the authorized body. A state-owned enterprise is not entitled to use bank loans without the permission of the authorized body.

joint stock company a legal entity is recognized that issues shares in order to raise funds for the implementation of its activities (Article 85 of the Civil Code of the Republic of Kazakhstan).

Subjects of individual entrepreneurship are individuals engaged in entrepreneurial activities without forming a legal entity and in the absence of signs of a legal entity.

Individual entrepreneurship as a type of private entrepreneurship is understood as the initiative activity of citizens aimed at generating income, based on the property of the citizens themselves and carried out on behalf of citizens at their risk and under their property responsibility.

Types of individual entrepreneurship are sole proprietorship and joint venture.

Personal entrepreneurship is carried out by one citizen independently on the basis of property belonging to him by the right of ownership, as well as by virtue of another right that allows the use and (or) disposal of property.

joint venture is carried out by a group of citizens (individual entrepreneurs) on the basis of property belonging to them on the basis of common ownership, as well as by virtue of another right that allows joint use and (or) disposal of property.

Forms of joint venture are:

1) entrepreneurship of the spouses, carried out on the basis of the common joint property of the spouses;

2) family business carried out on the basis of common joint ownership of a peasant (farm) economy or common joint ownership of a privatized dwelling;

3) a simple partnership in which entrepreneurial activity is carried out on the basis of common shared ownership .

Use the labor of hired workers on a permanent basis,
- have a total annual income from entrepreneurial activity, calculated in accordance with the tax legislation in an amount exceeding the tax-free amount of the total annual income established for individuals by the legislative acts of the Republic of Kazakhstan.

Individual entrepreneurs not listed above have the right to register as an individual entrepreneur at their own discretion.

Status of a simple partnership enshrined in Chapter 12 of the Civil Code of the Republic of Kazakhstan. Two concepts of this organizational and legal form are used here. The concept of an "agreement on joint activities" is closely related to the concept of "simple partnership". These concepts vary in the legislation in various combinations.

The exact interpretation of these terms is as follows. A joint activity agreement and a simple partnership agreement are unambiguous terms. A simple partnership is formed on the basis of a joint activity agreement.

As a kind of general partnership, the legislation provides for such a form as a consortium.

Consortium- this is one of the forms of association of legal entities. However, the consortium cannot be confused with those associations that are themselves legal entities and which can be commercial (several economic partnerships, create a commercial association in the form of a business partnership), and non-commercial - in the form of an association (union) (Article 34 and 110 of the Civil Code RK).

Peasant (farm) economy is recognized family and labor association of persons in which the implementation of private entrepreneurship is inextricably linked with the use of agricultural land for the production of agricultural products, as well as the processing and marketing of these products.

Commercial legal entities are created through the state registration procedure. State registration is a way to give the subject the status of a legal entity.

State (account) registration of legal entities (branches and representative offices) includes: verification of compliance of documents submitted for state (account) registration with the legislation of the Republic of Kazakhstan; issuance of a certificate of state (account) registration with an assigned business identification number (BIN); entering information about legal entities (branches and representative offices) into the National Register of Business Identification Numbers.

When registering, the issues of the expediency of establishing a legal entity, opening a branch or representative office are not taken into account, the goal of exercising control and interfering in its production, economic and financial activities is not pursued.

For state registration of a legal entity, an application is submitted to the registering authority in the form established by the Ministry of Justice of the Republic of Kazakhstan, and the constituent documents drawn up in Kazakh and Russian and submitted in triplicate are attached. The charters (regulations) of legal entities belonging to medium and large businesses, their branches and representative offices, with the exception of the charters (regulations) of joint-stock companies, their branches and representative offices, are not submitted during state registration.

State registration of legal entities belonging to private business entities must be carried out no later than one working day following the day of filing an application with an attachment required documents. State registration of legal entities that are not private business entities, as well as joint-stock companies operating on the basis of a non-standard charter, must be carried out no later than ten working days following the day the application was submitted with the necessary documents attached.

For the state registration of a legal entity belonging to a small business entity, the founder (founders) submits a notification to the registering body about the start of entrepreneurial activity by filling in the form electronic document in the form established by the Ministry of Justice of the Republic of Kazakhstan, and filled out on the web portal of "electronic government". The registration fee is paid through the payment gateway of "electronic government" or an electronic copy of a receipt or other document confirming the payment of the registration fee for the state registration of a legal entity to the budget is attached to the notification of the start of entrepreneurial activity.

Charters (regulations) of legal entities belonging to small businesses, their branches and representative offices are not submitted during the state registration.

State registration of a legal entity that is not a small business entity may be carried out on the basis of electronic application filed via the Internet, in the manner determined by the Ministry of Justice of the Republic of Kazakhstan.

The fact of registration of a legal entity in notification procedure is confirmed by a certificate of state registration of a legal entity, which is sent in electronic format to the applicant (applicants) in Personal Area(on the e-government portal). Issuance of a certificate of state registration of a legal entity is carried out no later than one business day following the day of filing a notice of the commencement of entrepreneurial activity.

For legal entities that are not private business entities, as well as joint-stock companies operating on the basis of a charter that is not standard, issuance of a certificate of state registration (re-registration) of a legal entity, a certificate of registration (re-registration) of a branch (representative office), and also, the return of the charter (regulation) is made no later than fourteen working days from the date of submission of the application with the necessary documents attached.

From the moment of state registration of a commercial organization, its legal capacity arises, that is, the ability to have civil rights and bear obligations.

The procedure for state registration of an individual as an individual entrepreneur is necessary, on the one hand, so that a citizen can use the guarantees of entrepreneurial activity, and on the other hand, to impose on him the obligations arising from such activity for taxation, compliance with the rules for conducting this activity.

It should be noted that the procedure for state registration of an individual entrepreneur is purely formal. The registering body is not entitled to consider questions about the expediency of registration, compliance by an individual with legal norms (except for those directly related to registration), readiness of a citizen for entrepreneurship, whether he has the necessary property, education, professional skills, etc. Its task is to verify the completeness and correctness of the execution of documents submitted for registration and the fact that the applicant has paid the state fee in the prescribed amount.

Mandatory state registration is subject to individual entrepreneurs who meet one of the following conditions:

1) use the labor of employees on a permanent basis;

2) have a total annual income from entrepreneurial activity, calculated in accordance with the tax legislation, in an amount exceeding the tax-free amount of the total annual income established for individuals by the legislative acts of the Republic of Kazakhstan, with the exception of persons specified in paragraph 4-1 of Article 19 of the Civil Code RK.

The activity of the listed individual entrepreneurs without state registration is prohibited, except for the cases provided for by the tax legislation of the Republic of Kazakhstan.

Individuals are exempted from state registration as individual entrepreneurs, whose activities are of an episodic nature, carrying out the following activities:

Realization (with the exception of activities carried out in stationary premises) of newspapers and magazines, seeds, as well as planting material (seedlings, seedlings), gourds, fresh flowers grown in summer cottages and house adjoining plots, auxiliary products Agriculture, horticulture, gardening and summer cottages, animal and bird feed, brooms, brooms, wild berries, honey, mushrooms and fish;

Processing services for owners of personal tractors land plots;

Grazing domestic animals and birds.

The document certifying the status of a citizen-entrepreneur is an unlimited certificate of registration as an individual entrepreneur.

Licensing, according to the Law of the Republic of Kazakhstan dated January 11, 2007 No. 214-III "On Licensing", is a set of measures related to the issuance and renewal of licenses, the control of licensors over compliance by licensees with relevant requirements, suspension and renewal of licenses, deprivation of licenses.

In the legal literature, licensing is considered along with state registration as a form of legitimation of entrepreneurship. Therefore, having decided to engage in activities that require a special permit issued by authorized state authorities, an individual entrepreneur must obtain a license in the manner prescribed by law. The resulting legal relations between licensing authorities and entrepreneurs are legal relations "vertically", because are formed in the order of state regulation of the economy in the implementation of a special type of public activity - licensed. At the same time, the entrepreneur himself undertakes the obligation to conduct such activities, observing the peculiarities, special established rules for its implementation, and the state grants him the right to conduct this activity.

The issuance of licenses is carried out on equal grounds and on equal terms for all persons who meet the requirements established for this type of activity. It should be borne in mind that the license is inalienable and cannot be transferred by the licensee to another individual or legal entity.

Subjects of economic (entrepreneurial) law- these are persons directly engaged in entrepreneurial activities, as well as authorities and local governments that regulate and control this activity.

Based on the above definition, the subjects of business law are:

1. 1. individual entrepreneurs (individuals) - and non-citizens of the Russian Federation;
   2. legal entities (commercial and non-commercial organizations), including foreign ones;
   3. The Russian Federation, its subjects and municipalities.

The most common business entities are individual entrepreneurs and legal entities. They play an important role in the integration and use material resources, meeting the needs of society in goods, works and services, creating jobs. In accordance with the law, they are subject to state registration, have civil legal personality and independence, acting in economic circulation on their own behalf.

The Constitution of Russia guarantees everyone the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law (clause 1, article 34).

Citizens (as well as foreign citizens and stateless persons) who have reached the age of 18, as well as minors who have entered into marriage before reaching the specified age, or emancipated, i.e., have the right to freely engage in entrepreneurial activities. declared fully capable by decision of the guardianship or guardianship authorities or by a court decision (Article 27 of the Civil Code of the Russian Federation). Minors can register as an individual entrepreneur with the written consent of one of the parents, guardians and trustees (clause "h" clause 1, article 22.1 of the Law on Registration). The law does not determine the age of such persons.

For certain categories of citizens, federal laws establish a ban on entrepreneurial activities (for civil servants, military personnel, law enforcement officers, etc.). This restriction is caused by the need to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense of the country and the security of the state (clause 3 of article 55 of the Constitution of the Russian Federation).

P. 4, Art. 22.1 of the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", state registration of an individual as an individual entrepreneur is not allowed if:

1. 1. his state registration as such has not expired;
   2. a year has not elapsed from the date of the decision by the court to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out entrepreneurial activity, or the decision to forcibly terminate his activities as an individual entrepreneur;
   3. the period for which the given person is deprived of the right to engage in entrepreneurial activity has not expired.

State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activities specified in clauses is not allowed. "k" of paragraph 1 of this article (in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection), if this individual has or had, is or has been subjected to criminal prosecution (with the exception of persons whose criminal prosecution has been terminated on rehabilitating grounds) for crimes against life and health, freedom, honor and dignity of a person (with the exception of illegal placement in a psychiatric hospital, slander and insults) , sexual inviolability and sexual freedom of the individual, against the family and minors, public health and public morality, the foundations of the constitutional order and state security, as well as against public security.

Entrepreneurial activities of citizens carried out without the formation of a legal entity are subject to the rules civil 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.

Features of the activity and legal status of individual entrepreneurs:

• for state registration as an individual entrepreneur, “starting” (authorized, share, share) capital is not required, it is only necessary to pay the state duty;
• during state registration, a smaller number of documents is drawn up (there are no minutes of general meetings, constituent documents, etc.);
• An individual entrepreneur is not required to keep accounting records (he only keeps tax records, reflecting business transactions in the "Book of Accounting for Income and Expenses", which is registered with the tax authority, however, at present, most individual entrepreneurs entrust accounting to third-party specialized companies -);
• An individual entrepreneur bears a lighter tax burden, tk. for the main type of activity, he pays personal income tax (PIT), the rate of which is significantly lower than the corporate income tax rate (for more information about taxes for individual entrepreneurs, follow the link);
• in relation to individual entrepreneurs, only the judicial procedure for collecting taxes is applied, and taxes can be collected from legal entities out of court;
• for individual entrepreneurs, there is an easier (compared to legal entities) transition to a simplified taxation system;
• IP is not subject to the established central bank RF restrictions on cash payments;
• An individual entrepreneur has the right, but is not obliged, to have a personal seal and a bank account;
• IP has the right to use the labor of employees;
• for its obligations, the IP is liable with all its property, with the exception of property that cannot be levied (the list is established by Article 446 of the Code of Civil Procedure of the Russian Federation).

It should be noted that state registration as an individual entrepreneur loses its force with the death of an individual, the right to entrepreneurial activity is not inherited, only the property of the entrepreneur is inherited.

6. The concept and signs of entrepreneurial activity. Forms and types of entrepreneurial activity.

7. State regulation of entrepreneurial activity.

8. State forecasting and planning of the socio-economic development of the Russian Federation.

9. State control (supervision) in the field of entrepreneurial activity.

10. The concept and types of business entities.

11. Citizens as business entities. The procedure for registration of entrepreneurial activity without the formation of a legal entity and the grounds for its termination.

12. Legal entities as business entities, their types and classifications.

13. Ways and stages of creation of commercial organizations.

14. State registration of commercial organizations.

15. Licensing of entrepreneurial activity: concept, principles, licensing legislation, subjects of licensing relations, licensing requirements and conditions.

16. The concept of a license. Procedure for obtaining, suspending, canceling.

17. Legal status of structural divisions of legal entities.

18. The concept of the body of a legal entity; structure of bodies and delimitation of competence. A responsibility.

19. The concept, types and procedure for the reorganization of a legal entity.

20. The concept, types and procedure for the liquidation of a legal entity.

22. Consideration of bankruptcy cases. The right to appeal to arbitration. The right and obligation of the debtor to file the debtor's application with the arbitration court.

23. The concept of a debtor for the purposes of the Insolvency (Bankruptcy) Law. Concept, types, legal status of creditors. Meeting and committee of creditors, the procedure for their formation and competence.

24. The concept and types of arbitration managers. Mandatory conditions for membership in the SRO, requirements for the candidacy of the arbitration manager. Rights and obligations, responsibility of the arbitration manager.

25. Supervision as a procedure used in a bankruptcy case.

26. Financial recovery as a procedure used in a bankruptcy case.

27. External management as a procedure used in a bankruptcy case.

28. Bankruptcy proceedings as a procedure used in a bankruptcy case.

29. Settlement agreement as a procedure used in a bankruptcy case.

30. Simplified procedures applied in a bankruptcy case.

31. Features of bankruptcy of individual entrepreneurs.

32. Business partnerships as business entities.

33. Joint stock companies as business entities.

34. Production cooperatives as business entities.

35. State and municipal unitary enterprises as business entities.

36. Non-profit organizations as business entities.

37. Features of the legal status of banks and other credit institutions.

38. Legal status of exchanges.

39. Limited liability companies as business entities.

40. Legal status of insurance organizations.

41. Legal status of a joint-stock investment fund.

42. Mutual investment fund: concept, types. Establishment and termination, management of a mutual investment fund.

43. Legal status of subsidiaries and dependent business companies, holding companies.

44. Subjects of small and medium-sized businesses: criteria for attribution, state support.

45. The concept and types of property of business entities.

46. ​​The concept of the accounting policy of the organization.

47. The legal regime of fixed assets of the organization.

48. The legal regime of current assets of the organization.

49. Legal regime of intangible assets of the organization.

50. Legal regime of the authorized (share) capital (fund).

51. The concept and types of funds of the organization. Rules for the storage, accounting and use of cash.

52. Legal regime of shares. The procedure for issuing and selling shares. control package.

53. The legal regime of the profit of a commercial organization.

54. The concept, content and limits of the exercise of the right of economic management and operational management of a unitary enterprise.

55. Foreclosure on the property of an organization (individual entrepreneur): grounds, stages, priority.

56. The concept of privatization of state and municipal property. Privatization legislation. Types of privatization objects. Characteristics of the subjects of the privatization process.

57. Stages and methods of privatization of state and municipal property.

58. The concept and scope of antimonopoly law. Participants in relations regulated by antimonopoly legislation.

59. State antimonopoly body, its functions and powers.

60. Control of the antimonopoly authority over economic concentration.

63. Responsibility for violation of antimonopoly legislation.

64. Natural monopolies: concept, types. Legislation on natural monopolies. Implementation of state regulation and control in the areas of natural monopolies.

65. The concept of competition, the concept and forms of unfair competition.

66. The concept and procedure for granting state and municipal preferences in accordance with the antimonopoly legislation.

67. The concept and principles of technical regulation. Legislation on technical regulation.

68. Technical regulations: concept, purpose, content and application.

69. Concept, goals, principles of standardization. Documents in the field of standardization.

70. Confirmation of conformity: goals, principles, forms.

71. State control (supervision) over compliance with the requirements of technical regulations.

72. Responsibility for violation of the legislation on technical regulation.

73. The concept and types of prices. State regulation of the establishment and application of prices for goods, works and services. Legal means of ensuring state price discipline.

74. Entrepreneurial contract: concept, signs, functions.

75. Features of the conclusion of a business agreement.

76. Conclusion of the contract at the auction.

77. Features of liability for violation of a business contract.

78. Protection of the rights of business entities: the right to protection and the legal procedure for its implementation.

79. Ways to protect the rights of business entities. Self-defense.

80. Claim (pre-trial) procedure for settling disputes.

10. The concept and types of business entities.

Business entities - persons directly engaged in entrepreneurial activities on a permanent professional basis, they include commercial organizations, individual entrepreneurs who can carry out entrepreneurial activities.

Business entities are bearers of rights and obligations stipulated by law, are endowed with certain economic competence, have separate property on the basis of which they conduct business, are registered in the prescribed manner, acquire rights and obligations on their own behalf and bear independent property liability.

Commercial organizations, with the exception of unitary enterprises, may have civil rights and incur civil obligations necessary to carry out any type of activity not prohibited by law.

A legal entity may engage in certain types of activities, the list of which is determined by law, only on the basis of a special permit (license).

The following types of business entities can be named:

1) individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity;

2) business partnerships and companies - commercial organizations with share (contributions) of founders (participants) authorized (share) capital;

3) joint-stock companies are recognized as companies whose authorized capital is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares;

4) unitary enterprises are commercial organizations that are not endowed with the right of ownership of the property assigned to them by the owner.

11. Citizens as business entities. The procedure for registration of entrepreneurial activity without the formation of a legal entity and the grounds for its termination.

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.

The head of a peasant (individual) farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the peasant (individual) enterprise.

Entrepreneurial activities of citizens carried out without forming a legal entity are subject to the rules of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations.

In the Russian Federation, state registers are maintained containing information on the acquisition by individuals of the status of an individual entrepreneur, the termination of activities as individual entrepreneurs, etc.

Upon state registration of an individual as an individual entrepreneur, the following shall be submitted to the registering authority:

1) an application for state registration signed by the applicant;

2) a copy of the main document of an individual;

3) a copy of the birth certificate of an individual;

4) the original or a copy of a document confirming, in accordance with the procedure established by the legislation of the Russian Federation, the address of the place of residence of an individual;

5) notarized consent of parents, adoptive parents or guardian to carry out entrepreneurial activities by an individual, if the person is a minor;

6) a document confirming the payment of the state fee.

The applicant is issued a receipt of receipt of documents indicating the list and date of their receipt by the registering authority, if the documents are submitted to the registering authority directly by the applicant. The receipt must be issued on the day the documents are received by the registration authority.

State registration is carried out within a period of not more than five working days from the date of submission of documents to the registration authority at the place of residence of the citizen.

State registration upon termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the above documents submitted to the registering authority.

State registration upon termination of the activities of an individual as an individual entrepreneur in connection with the death of this person is carried out on the basis of information received by the registering body on state registration of the death of this person.

State registration upon termination of activity by an individual as an individual entrepreneur in connection with a court decision on declaring him insolvent (bankrupt) is carried out on the basis of a copy of the court decision declaring him insolvent (bankrupt).

State registration upon termination by an individual of activity as an individual entrepreneur forcibly by a court decision is carried out on the basis of a copy of the court decision received by the registering body on the termination of the activity of this person as an individual entrepreneur forcibly.

State registration upon termination by an individual of activity as an individual entrepreneur in connection with the entry into force of a court verdict, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of information received by the registering body about the entry into force of the said court verdict .

State registration upon termination of activity by an individual as an individual entrepreneur in connection with the cancellation of a document confirming the right of this person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document, is carried out on the basis of information received by the registering authority about the cancellation of the specified document or on the basis of the expiration of its validity period.

The state registration of an individual as an individual entrepreneur becomes invalid after an entry to this effect is made in the unified state register of individual entrepreneurs.

"

As a result of mastering this chapter, the student should:

know

• subjects and objects of entrepreneurship;
• what qualities should one have modern entrepreneur;
• organizational and legal forms of legal entities;

be able to

• organize entrepreneurial activities without forming a legal entity;
• choose right legal form when organizing business activities;
• use regulations in his professional activity, comply with the current legislation governing the organizational and legal forms of legal entities;

own

Competencies in choosing the type of activity when organizing your own enterprise.

Individuals and legal entities as business entities

Business entities are individuals and legal entities that carry out independent activities associated with a certain risk in order to make a profit. All of them are entrepreneurs and enter into complex economic relations with other subjects: the state, consumers, employees. In this case, "entrepreneurs" should be considered both individual and collective entrepreneurs, i.e. entrepreneurial organizations.

V modern meaning Entrepreneur is a person who carries out entrepreneurial activities, the right to which is enshrined in Art. 34 of the Constitution of the Russian Federation.

The subjects of entrepreneurial activity can be: citizens of Russia, foreign citizens, stateless leads and associations of citizens.

In accordance with current legislation entrepreneurs have rights and obligations (Table 2.1). The rights of entrepreneurs, as a rule, are regulated by the legislation and customs of business turnover.

In accordance with Art. 5 of the Civil Code of the Russian Federation under the custom of business turnover is recognized the rule of conduct that has developed and is widely used in any area of ​​business activity, not provided for by law, regardless of whether it is recorded in any document.

Table 2.1

Rights and obligations of entrepreneurs

Entrepreneurs' rights	Responsibilities of Entrepreneurs
Engage in entrepreneurial and any other activities not prohibited by law	V deadlines register (re-register) with the tax authority and register with the authorized bodies of state non-budgetary social funds
Create legal entities independently or jointly with other citizens and legal entities	Independently fulfill the obligations to pay taxes and other obligatory payments and fees on time and in the amount established by law
Create your own business in any organizational and legal form	Timely submit to the tax authority an income declaration, other documents and information necessary for the calculation and payment of taxes and other obligatory payments
Own (economic management) any property necessary for the implementation of entrepreneurial activities	Keep accounting records, prepare reports on financial and economic activities in accordance with the law and regulations, ensuring their safety for four years
Make any transactions that do not contradict the law and participate in obligations	Make corrections to financial statements in the amount of hidden or underestimated income (profit) revealed by tax inspections
Independently plan their activities, develop a business plan and carry out other forms and types of planning	Comply with the requirements of the tax authority to eliminate identified violations of tax legislation
Independently choose consumers of products, suppliers of all factors of production, conclude business contracts in accordance with the law	Fulfill other tax obligations in accordance with the Civil Procedure Code of the Russian Federation
Attract to labor activity employees, concluding civil law contracts with them, employment contracts(contracts) in accordance with labor legislation	In accordance with the established procedure, obtain licenses for those types of activities, the implementation of which is possible only if there is a license in accordance with the Federal Law of May 4, 2011 No. 99-FZ "On Licensing Certain Types of Activities"
Independently establish forms and systems of remuneration of employees, forms of material incentives that do not contradict labor legislation, establish additional holidays employees, etc.	Produce products, perform work, provide services in accordance with applicable standards and (or) certificates
Establish additional holidays for employees	Do no harm with your activities environment, life and health of the population and consumers of goods (works and services)
Engage in foreign economic foreign trade activities in accordance with the established procedure	Create the necessary sanitary and hygienic and safe conditions labor for employees
Open accounts in any banks	Submit to government agencies in full and on time statistical reporting on the results of economic and financial activities
Use financial-credit, property-material and other forms of state support in accordance with the current legislation	In accordance with the established procedure, keep records of income and expenses, costs of production and sale of goods (works, services)
Receive a state order for the manufacture of products, performance of work and provision of services	Make transactions, conclude and execute business contracts in accordance with civil law, etc.
Have other property and personal non-property rights

Entrepreneurs as taxpayers have the following rights (Article 21 of the Tax Code of the Russian Federation):

• receive from the tax authorities at the place of registration free information on applicable taxes and fees, legislation on taxes and fees;
• written explanations on the application of legislation on taxes and fees;
• use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;
• receive a deferment, installment plan, tax credit or investment tax credit in the prescribed manner;
• for the timely offset or refund of amounts of overpaid or overcharged taxes;
• demand from officials tax authorities compliance with legislation on taxes and fees;
• not to comply with illegal acts and requirements of tax authorities and their officials that do not comply with tax legislation;
• to appeal in the prescribed manner decisions of tax authorities and actions (inaction) of their officials;
• require tax secrecy;
• demand, in accordance with the established procedure, compensation in full for losses caused by illegal decisions of tax authorities or illegal actions (inaction) of their officials.

In accordance with the Civil Code of the Russian Federation, civil rights and obligations of entrepreneurs arise in the event of:

• conclusion of contracts and other transactions provided for by law, as well as when concluding contracts and other transactions, although not provided for by law, but not contrary to it;
• signing acts government bodies and local governments, which are provided by law as the emergence of civil rights and obligations;
• a court decision establishing civil rights and obligations;
• acquisition of property on the grounds permitted by law;
• creation of works of science, literature, art, inventions and other results of intellectual activity;
• causing harm to another person;
• unjust enrichment;
• other actions of citizens and legal entities;
• events with which the law or other legal act connects the onset of civil law consequences.

The implementation of entrepreneurial activity is the realization of the most important right of its participants - the right of ownership to own property, which allows the owner-owners to determine the content and directions of use of their property, including the right to sell. The right of ownership involves the possession, use and disposal of one's own property.

Individuals as individual entrepreneurs, along with the above rights, have the following rights:

• be participants in general partnerships and general partners in limited partnerships;
• be executive bodies (sole) joint-stock company(according to the concluded agreement with JSC);
• to be in accordance with the established procedure an arbitration manager (internal, external, competitive);
• speak at organized market securities as a broker;
• engage in audit activities.

Individual- this is a citizen who is engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.

In accordance with Art. 80 of the Constitution of the Russian Federation, a citizen of the Russian Federation can independently exercise his rights and obligations in full only from the age of 18. Consequently, from a legal point of view, legal capacity to engage in entrepreneurial activity is acquired by individuals who have reached 18 years of age by the time of state registration of their business.

Thus, an individual who has reached the age of 18 has the right to engage in entrepreneurial activities in the manner prescribed by law alone, without accepting the status of a legal entity, or to create legal entities. Software for class certain types entrepreneurial activity, a citizen must have a secondary or higher education and certain professional skills, ie. experience gained over a period of time. For class certain types activity, a citizen must have a document confirming the required level of physical health.

In accordance with civil law, certain categories of capable citizens do not have the right to engage in entrepreneurial activities. These include: government officials and government controlled, military personnel, employees of power ministries and services, employees of tax authorities and other categories of citizens.

In accordance with Art. 9 of the Federal Law of March 22, 1991 No. 948-1 (as amended on July 26, 2006) "On Competition and Restriction of Monopoly Activities on commodity markets"officials of bodies of state power and state administration are prohibited from:

• engage in self-employment activities;
• own an enterprise;
• to vote independently or through a representative by means of their shares, deposits, shares, shares when making decisions general meeting business entity;
• hold positions in the management bodies of an economic entity.

In accordance with the Civil Code of the Russian Federation, legal capacity may be limited for citizens registered in connection with the use of drugs and alcohol.

Thus, capable persons may engage in individual entrepreneurial activities in accordance with the procedure established by law, without creating a legal entity, and also for this purpose establish legal entities independently or with other citizens and legal entities.

In order to engage in entrepreneurial activity without forming a legal entity, a citizen must, in accordance with the established procedure, undergo state registration and obtain a certificate of an individual entrepreneur.

The certificate of state registration of an entrepreneur is the main document confirming his rights and obligations, presented at the request of tax officials and other authorized executive bodies. State registration data are included in the Unified State Register of Individual Entrepreneurs (EGRIP).

Entity- this is an enterprise (organization, institution), which acts as a single independent bearer of civil rights corresponding to the objectives of the activity provided for in founding documents and bears the responsibilities associated with this activity.

In accordance with Art. 48 of the Civil Code of the Russian Federation legal entity recognized as an organization that:

• is owned, operated or operational management separate property and is liable for its obligations with this property;
• may acquire and exercise property and personal non-property rights on its own behalf;
• has responsibilities;
• acts as a plaintiff and defendant in court;
• has an independent balance or estimate.

Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives.

Legal entities, on whose property their founders have the right of ownership or other real right, include state and municipal unitary enterprises, as well as institutions.

Legal entities in respect of which their founders do not have property rights include public and religious organizations, charitable and other foundations, associations of legal entities (associations and unions).

A legal entity is subject to state registration in the manner prescribed by law. State registration data are included in the Unified State Register of Legal Entities (EGRLE), open to the public.

A legal entity has legal capacity that arises at the time of its creation and terminates at the time of making an entry on its exclusion from the unified state register of legal entities.

A legal entity may engage in certain types of activities, the list of which is determined by law, only on the basis of a special permit (license). The right of a legal entity to carry out activities for which it is necessary to obtain a license arises from the moment such a license is received or within the period specified in it and terminates upon the expiration of its validity period, unless otherwise provided by law or other legal acts(Article 49 of the Civil Code of the Russian Federation).

A legal entity must have a name containing an indication of the nature of its activities and its organizational and legal form. Depending on the organizational and legal form, legal entities act on the basis of the charter, or the constituent agreement and the charter, or only the constituent agreement.

The location of a legal entity is determined by the place of its state registration, which is carried out at the location of its permanent executive body, and in the absence of such, another body or person acting on behalf of the legal entity. The name and location of a legal entity must be indicated in its founding documents.

In accordance with Art. 50 of the Civil Code of the Russian Federation legal entities are divided into two types: commercial and non-commercial organizations.

Commercial is an organization whose main goal is to make a profit from its activities. In accordance with the order established by law and constituent documents, a commercial organization distributes net profit between the founders (participants).

Commercial organizations, except unitary enterprises, may have civil rights and obligations necessary for the implementation of any activities not prohibited by law.

In accordance with the law, all commercial organizations (except for state-owned enterprises) can be considered entrepreneurial. Commercial organizations can be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises.

A legal entity that is a commercial organization must have a company name, subject to registration of which receives the exclusive right to use it.

non-profit is an organization that does not aim to make a profit and, accordingly, does not distribute the profit received among the participants (founders). Non-profit organizations can carry out entrepreneurial activities only insofar as it serves the achievement of the goals for which they were created, and corresponding to these goals.

Legal entities that are non-profit organizations can be created in the form consumer cooperatives, public or religious organizations(associations), institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms provided by law.

Non-profit organizations are created:

• to achieve social, charitable, cultural, educational, scientific and management goals;
• protection of the health of citizens;
• development physical culture and sports;
• satisfaction of spiritual and other non-material needs of citizens;
• protection of the rights, legitimate interests of citizens and organizations;
• resolution of disputes and conflicts;
• providing legal assistance;
• achievement of public goods, etc.

Legal organizations can create branches and representative offices that are not legal entities. They are endowed with property by the legal entity that created them and act on the basis of the provisions approved by it.

Branch is an separate subdivision a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office.

Representation is a separate subdivision of a legal entity located outside its location, representing the interests of the legal entity and protecting them.

Heads of branches and representative offices are appointed by a legal entity and act on the basis of its power of attorney. Representative offices and branches must be indicated in the constituent documents of the legal entity that created them.