Declaration of belonging to small businesses: sample

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

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

What is the declaration in question for?

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

The declaration in question refers to documents that are filed with the competent government agencies, along with sources that may confirm that the business owner is en titled to receive certain benefits from the relevant auction. In addition to entrepreneurs, relevant documents are also provided by managers of socialoriented NGOs.

Let's consider the features of compiling such a source in question in more detail.

Declaration of the company's belonging to the NSR: document structure

What information can be reflected in the corresponding document?

The main thing is to record in the relevant declaration that the company is an SMP subject, based on the fact that its performance indicators, as well as the specifics of the distribution of shares in business ownership - if we are talking about a business entity - meet the criteria established by law. In particular, those related to the distribution of shares in business ownership, the average number of employees, as well as revenue.

It is worth noting that the list of criteria that confirm the fact that the enterprise is the subject of the NSR, and reflected in the document under consideration, can be very wide. Let's study the specifics of this list in more detail.

Referring a company to SMEs according to the declaration: criteria

Relevant criteria can be classified into the following main categories:

- distribution of shares in the ownership of the organization;

- the size of the company's staff;

- revenue figures.

Also, the law may establish other conditions under which a particular company has the right to indicate in such a document as a declaration of belonging to small businesses(44-FZ assumes that the business entity will reflect reliable information in this source), that it belongs to the SMP legally.

Criteria for classifying a firm as an SME: distribution of shares in the ownership of an organization

If an economic entity is a legal entity, then it can be classified as an SMP if:

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

- the total share of legal entities that are not SME entities in the ownership of the company also does not exceed 25%.

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

Determining the shares of a business entity: nuances

First of all, when determining the first criterion - from those given above - assets belonging to investment and mutual funds are not taken into account. The second restriction, in turn, does not apply to organizations that:

- use the results of intellectual work in their work - for example, computer programs, inventions, industrial designs, provided that the exclusive rights to the relevant products belong directly to the founders of these organizations;

- Established by legal entities that are included in the state-defined list of economic entities that provide support in the implementation of innovative activities to various organizations.

In the second case, the organization must complyany of the following criteria:

- be a public joint stock company in which at least 50% of the securities belong to the Russian Federation;

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

- be a public corporation, which is established in accordance with the provisions of federal law.

Obviously, the criteria we have considered do not apply if the individual fills in such a document as a declaration of belonging to small business entities. He cannot formally give away any ownership interest in his business. But even a declaration of belonging to a small business for an individual entrepreneur should reflect other criteria for classifying an economic entity as an SME. Consider them further.

Criteria for classifying a firm as an SME: staff size

The next criterion by which a company in such a document as a declaration of belonging to small businesses under 44-FZ fixes what legally applies to the SMP - the number of staff. By law, this indicator for the calendar year preceding the one in which the document in question is submitted to the competent state authorities should be:

- from 101 to 250specialists, if the enterprise belongs to medium-sized businesses;

- up to 100 employees if the company is a small business;

- up to 15 people if the company is a micro-enterprise.

Criteria for classifying a firm as an SME: revenue

Another criterion for classifying a company as an SMP is revenue. In accordance with federal law, the income threshold for an organization to qualify itself as a small and medium-sized business is:

- for microenterprises - in the amount of 120 million rubles;

- for small businesses - 800 million rubles;

- for medium-sized businesses - 2 billion rubles.

Declaration of belonging to a small business LLC or, for example, an individual entrepreneur, can also be filled out taking into account other criteria for determining the status of an economic entity, which are established by the legislation of Russia. Let's study them.

Referring a firm to an SME: other conditions

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

Special conditions for classifying an economic entity as an SMP are established for newly created firms, as well as peasant farms. These business entities can be classified as SMEs during the year in whichthey are established if the average headcount, revenue or asset value does not exceed the limit values established by federal law.

Information that reflects the declaration of belonging to small businesses - an example of a document drawn up under Law No. 44-FZ, must be confirmed by other official sources. Consider their features in more detail.

Documents confirming the declaration for a business entity

The corresponding declaration of a legal entity must be supplemented primarily by a certificate of registration as a subject of the SMP, and in case of its absence:

- accounting documents;

- tax return;

- forms reflecting the average number of employees of the company for the previous 2 calendar years; if the company is a joint-stock company - an extract from the register reflecting information on shareholders; if the enterprise is an LLC, then a list of participants in the organization indicating their citizenship will be required.

Documents confirming the declaration for individual entrepreneurs

The declaration of an individual entrepreneur about his belonging to the SME can also be supplemented by a certificate of inclusion in the register of SME entities, and in its absence:

- a form reflecting the average number of employees for the previous 2 calendar years;

- declaration in the form 3-personal income tax;

- tax return.

SoThus, the provision of the declaration in question from legal entities and individual entrepreneurs has nuances.

Declaration form

What might a declaration of belonging to a small business look like? A sample of it is presented below.

It is worth noting that the official form of this source in the legislation of the Russian Federation is not approved. The economic entity can form it in any convenient structure. But it is important that the declaration of belonging to small businesses, its sample used by a particular company, reflect the information that we have discussed above: the structure of the distribution of shares in the ownership of the enterprise, the size of the staff, as well as the amount of the organization's revenue within the threshold criteria, established by federal law. In addition, it is necessary to supplement the corresponding document with other sources that confirm the accuracy of the information that is reflected in the declaration.