A legal entity is an organization that ... All about the concept of a "legal entity"
People enter into different relationships in the market. The interaction is carried out directly by separate physical persons and indirectly. In the latter case, citizens act through different associations. Any such group acts as one whole. People unite in it, having a common interest, goals and objectives. Groups can have a formalized and non-formalized character. In the latter case, they act without any legal registration. Formalized associations receive the status of legal entities or another category provided by law.
The 48th article of the Code defines the legal entity. It shows the main features of the association. In the article it is determined thatA legal entity is an organization thathas the property on legal rights, meets them according to their own obligations. The status presupposes the ability of the association to realize real and infringing rights, to act as a defendant / plaintiff.
A legal entity is an organization that owns, economic management, operational management of a certain property complex. Thus material values should meet a number of criteria.A legal entity is an organization that has a separateproperty. It should be accounted for on an independent balance sheet.
A legal entity is an organization thatseparately from its participants bears propertya responsibility. This means that the company is not responsible for the debts of the founders. Participants, in turn, also do not bear responsibility for the obligations of the company.
A legal entity is an organization, capable of acting in court as a defendantand the plaintiff. Any association created on legal grounds has legal capacity. As a document confirming the legitimacy of the association, there is a certificate of state registration.
A legal person is recognizedenterprise, the record of which is entered in the Unified State Register of Legal Entities. In accordance with the law, the beginning of the company's existence is determined by the calendar number of entering information about it into the Unified Register. Another sign relates to participation in civil circulation.
A legal person is an organization, acting on its own behalf, and not on behalf of the founders. The association independently acquires and realizes property and non-property (personal) rights, fulfills duties.
The CC separates the associations on several grounds:
- Purpose of the activity. An organization can be created to generate profit or realize tasks that are not related to the extraction of income.
- Organizational and legal form. There are several of them in the legislation.A legal entity is an organization that hasone specific organizational and legal form.
- Specificity of the association's interactions and its founders. In this case, consideration is given to the presence / absence of ownership rights to the contributions that they make to the legal entity's property.
According to this criterion, enterprises are divided into twolarge categories: non-commercial and commercial. The former do not engage in entrepreneurship. Their goal is not related to the receipt of revenues, which, in turn, are not distributed among the participants. Commerciala legal entity is recognizedan enterprise that carries out entrepreneurial activities aimed at extracting monetary benefits.
In the Civil Code, the difference between the indicated associationsis 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 among the participants, and in the non-profit association, the funds are channeled to implement the statutory tasks.
It is a complex of definitecharacteristics that are objectively distinguished in a system of common criteria and essentially distinguish a particular firm from many others. In the class of commercial companies, there are economic partnerships / societies, production cooperatives, municipal and state unitary enterprises. The second group of legal entities includes:
- Religious and public associations.
- Institutions that are financed by the owner.
- Charitable funds, etc.
Specificity of relations
By the nature of the interactions between the enterprise andits participants are divided into two groups of companies. The first includes organizations in which the founders retain ownership of their contributions to the association they create. The latter does not own and does not dispose of them. In the second group there are enterprises in which participants do not have ownership of the deposits, as it passes to the organization. In this category, two subtypes are distinguished:
- Enterprises where the founder in return receives a contribution of certain obligations in relation to the association.
- Companies in which the participant does not acquire any legal opportunities, giving input.
The first subtype includes unitary municipaland state enterprises, as well as institutions that are financed by the owner. Among them are consumer and production cooperatives, business associations and partnerships. The second subgroup includes all other companies. These include public associations, charity and other foundations, religious societies, unions, associations that unite enterprises and other non-profit structures.
Legal status of property
A legal entity is an organization thathas certain material values in the property. This category includes economic partnerships / societies, cooperatives, non-profit enterprises, with the exception of institutions.
As it was said above, the property complex must meet a number of requirements.A legal entity is an organization that ownsmaterial values, standing on their ownbalance. In other words, everything that is not documented can not be attributed to the property of the company. Simply put, the participant's contribution before fixing in the balance sheet is not the property of the legal entity.
In addition to the above, there are unitarymunicipal and state enterprises, subsidiaries. Their property is transferred to economic management. The law provides for the provision of material assets in operational management. State property and institutions possess this property.
A legal person is recognizedregistered enterpriseorder. To carry out this procedure, it is necessary to carry out a number of activities. First of all, the organization begins with the documentation. It includes the charter and the decision to establish an enterprise. It should be said that the design and approval of these documents should be carried out at the general meeting of participants. If a company creates one entity, then it takes all decisions individually. At the stage of registration of the constituent documentation it is important to choose the right type of the company's main activity.
This document is considered to be one of the mainenterprise. The charter defines the main type of the company's activities, the duties and rights of the founders, financial policy, responsibility, ways of distributing profits. The sections of the document are discussed at the general meeting. The protocol records questions and decisions taken on them. If the founder is one, then, accordingly, everything is done in an individual order. The charter specifies the name of the enterprise (full and short), organizational and legal type.
In case of reorganization, the document should bechanges have been made. The decision on them is also adopted at the meeting. Any adjustments to the charter are subject to state registration. The decision of the meeting and a new document are provided to the Federal Tax Service. Changes will take effect from the moment of entering corresponding entries in the register.
Its presence is a mandatory requirementof the law. The amount of capital, in accordance with the law, 10 thousand rubles. State registration is carried out with at least 50% of the specified value. The enterprise must have an account with the bank. The registration authority along with the other documents is provided with a certificate of the presence of a bank with the required sum.
Previously effective legislation requiredregister the company at the place of its immediate activities. That is, they should have become a non-residential premises. Currently, even a flat, where the owner of the organization lives, can act as a legal address. It should, however, take into account that if the owner is alone, then only a title document is required. If the owners of the apartment are several, you will need to provide written consent from each of them. If the enterprise already has a premise, the document on which basis it is used is presented to the registration authority. This may be a lease agreement, the right to own a building, etc.
Submission of documents to the Federal Tax Service
The tax inspection is a registrarbody. Before submitting the documentation, you must pay the state fee. A registration application is attached to the package of documents. His form is issued in the inspection and is filled in according to the model. Simultaneously with the documents, you can apply for a tax system. It should be noted that by default the company that is being created will use the OSHO. If the enterprise is not profitable from the financial point of view, then it makes sense to immediately write a statement on the transition to the USN. You can also submit it after receiving the sv-va on state registration in five days. If the application is not filed, the company will pay all taxes provided for under the OCHA (for profit, property, VAT, etc.).
A legal entity is an enterprise,possessing means of identification. First and foremost, they are the name and the seal. The name of the company is selected in accordance with the requirements of the law. The word "Russia" and its derivatives, as well as the coat of arms of the Russian Federation, are not used in the press, except in cases stipulated in the norms.
Currently, there is a huge numberlegal entities. In international practice and foreign legislation, other types of enterprises are defined, not provided for by domestic standards. This situation reflects the characteristics of the economy of various countries, a long history of the development of market relations. In the long term, the appearance of other types of organizations is likely in Russia. To do this, there must be appropriate prerequisites.