To Option 1.

Appendix 2

Amendment No. 2 to the Civil Code of the Russian Federation

(New section: § 3.1. Peasant (farm) economy - legal entity)

§ 3.1. Peasant (farm) enterprise – legal entity

Article 112.1. The concept of a peasant (farm) enterprise - a legal entity

1. A peasant (farm) enterprise of a legal entity is recognized as small family agricultural enterprise, created by citizens on the basis of membership and consisting of members of one family or close relatives (spouses, their parents, children, grandchildren, brothers, sisters, grandparents of each spouse - but no more than three families) carrying out joint economic activities production of agricultural products, their processing, storage, transportation and sale, on the basis of personal participation and the pooling of property contributions - the property of a peasant (farm) farm.

Peasant (farm) enterprise LE (abbr. KFH LE) is a commercial organization.

6. Admission of new members is carried out only by mutual agreement (unanimous decision) of all members of a given farm.

Article 112.4. Management in a peasant (farm) enterprise

1. The highest body of a peasant (farm) enterprise of a legal entity is the general meeting of its members.

The sole executive body of a peasant (farm) enterprise is its head. He carries out the current management of the activities of this farm and is accountable to the general meeting of members.

2. The procedure for managing a peasant (farm) enterprise of a legal entity and the procedure for making decisions is determined by the law on the peasant (farm) enterprise and the charter of this enterprise.

3. Towards exceptional competence general meeting members of the peasant (farm) enterprise of the legal entity include:

1) change of the charter,

2) admission and exclusion, termination of powers of members,

3) adoption of a unanimous decision to terminate the powers of the head of a peasant (farm) enterprise and to recognize another member of this enterprise as the new head in the manner established by the law on peasant (farm) enterprise;

4) approval annual reports and the balance sheets of the economy and the distribution of its profits and losses;

5) decision on the reorganization and liquidation of the peasant (farm) enterprise of the legal entity.

Article 112.5. Head of a peasant (farm) enterprise

1. The head of a peasant (farm) enterprise of a legal entity is recognized by mutual agreement as one of its members. The head of a peasant (farm) enterprise of a legal entity cannot be a person who is not a member of this enterprise.

2. The leadership and representative functions of the head of a peasant (farm) enterprise of a legal entity cannot be delegated to a third party who is not a member of this enterprise.

3. If a peasant (farm) enterprise of a legal entity is created by one citizen, he is the head of this enterprise.

4. The rights and obligations of the head of a peasant (farm) enterprise of a legal entity are determined by the law on the peasant (farm) enterprise and the charter of this enterprise.

Article 112.6. Property of a peasant (farm) enterprise of a legal entity, contributions to the property and authorized capital of a peasant (farm) enterprise of a legal entity

1. The property of a peasant (farm) enterprise of a legal entity, created through the contributions of its members, as well as produced and acquired by this enterprise in the course of its activities, belongs to the peasant (farm) enterprise of a legal entity by right of ownership.

2. A contribution to the property of a peasant (farm) enterprise of a legal entity can be: a land plot, economic, residential and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory, cash and other property necessary for the operation of the farm, as well as fruits, products and income received by this farm as a result economic activity.

3. The authorized capital of a peasant (farm) enterprise is made up of the value of the contributions of its participants.

The authorized capital determines minimum size property of a peasant (farm) enterprise of a legal entity, guaranteeing the interests of its creditors.

The minimum size of the authorized capital of a peasant (farm) enterprise is established by the law on peasant (farm) enterprises.

4. The authorized capital of a peasant (farm) enterprise of a legal entity must be paid by its members at least half at the time of registration of the enterprise. The remaining unpaid part of the authorized capital of a peasant (farm) enterprise of a legal entity is subject to payment by its members during the first year of operation of the enterprise.

5. A decrease in the authorized capital of a peasant (farm) enterprise of a legal entity is permitted after notification of all its creditors.

6. An increase in the authorized capital of a peasant (farm) enterprise of a legal entity is allowed after all its participants have made contributions in full.

The procedure for forming the authorized capital of a peasant (farm) enterprise of a legal entity, the list of included objects is established by the members of this enterprise by mutual agreement.

Article 112.7. Reorganization and liquidation of a peasant (farm) enterprise of a legal entity

1. A peasant (farm) enterprise of a legal entity may be reorganized or liquidated voluntarily by unanimous decision of its members.

Other grounds for the reorganization and liquidation of a peasant (farm) enterprise of a legal entity, as well as the procedure for its reorganization and liquidation are determined by this Code and other laws.

2. A peasant (farm) enterprise of a legal entity has the right to transform into a business society, partnership or production cooperative.

Article 112.8. Transfer of a share in the authorized capital of a peasant (farm) legal entity to another person

1. A member of a peasant (farm) enterprise of a legal entity has the right to sell, donate or otherwise assign his share in the authorized capital or part thereof to one or more members of this enterprise.

2. Alienation by a member of a peasant (farm) legal entity of his share (part thereof) to third parties is not allowed.

3. A peasant (farm) enterprise of a legal entity is obliged to pay the heirs (successors) of its member the actual value of the share or give them in kind property of the same value, in the manner and under the conditions provided for by the law on the peasant (farm) enterprise and the charter of this enterprise.

Article 112.9. Exit of members of a peasant (farm) legal entity from the farm

1. Members of a peasant (farm) enterprise of a legal entity have the right to voluntarily leave the enterprise.

2. The division of the property of a peasant (farm) enterprise of a legal entity and the issuance of part of it in kind is allowed only on the condition that this does not destroy the integrity of the functioning production and economic complex of the enterprise.

3. The division of a land plot of a peasant (farm) enterprise of a legal entity when a member (members) leaves it is allowed subject to the requirements of paragraph 2 of this article and subject to compliance with the requirements established by the Land Code Russian Federation.

4. Members of a peasant (farm) enterprise of a legal entity, in case of withdrawal, have the right to receive monetary compensation commensurate with their share in the property (authorized capital) of the enterprise.

The terms and conditions for payment of monetary compensation upon exit by members of a peasant (farm) enterprise of a legal entity are established by mutual agreement.

5. The conditions for exit and payment to exiting members of the value of their share in the authorized capital, as well as in the acquired and produced property of the peasant (farm) enterprise of the legal entity, are provided for by the charter of this enterprise.

Article 112.10. Responsibility of a peasant (farm) enterprise

1. A peasant (farm) enterprise of a legal entity is liable for its obligations with all the property belonging to it.

A peasant (farm) legal entity is not responsible for the obligations of its members.

2. Members of a peasant (farm) enterprise of a legal entity are not liable for its obligations and bear the risk of losses associated with the activities of their farm, within the limits of the value of the contributions they made.

Participants in a peasant (farm) enterprise of a legal entity who have not made full contributions bear joint liability for the obligations of the enterprise to the extent of the value of the unpaid part of the contribution of each member.

The concept of peasant farming is defined in Law No. 74-FZ of June 11, 2003 (hereinafter referred to as the Law). According to this legal document, a peasant farm is a separate form of business in the form of an association of individuals who have common assets and jointly carry out activities in the agricultural sector (clause 1 of Article 1). The creation of such an entity is allowed with the participation of one citizen, and regulation of entrepreneurship is carried out in accordance with the requirements of civil legislation (clauses 2, 3 of Article 1 of the Law). Registration of peasant farms is possible both in the form of farming and in the form of individual entrepreneurs.

Who can be the head of a peasant farm?

According to paragraph 5 of Art. 23 of the Civil Code, the head of the farm may be an individual registered as an individual entrepreneur according to the generally established procedure. The main limitation is the presence of legal capacity. This norm applies to citizens of the Russian Federation, as well as foreign citizens and stateless individuals. Other members of peasant farms according to stat. There may be 3 laws:

The closest relatives of the head are parents, spouses, sisters, children, brothers, grandparents and grandchildren. The maximum number is limited to three families, and the minimum age of participants is 16 years.

Other citizens - the number of such persons is limited to 5 members.

If a farm is formed by the decision of one individual, no agreement is required, and the head of the peasant farm is called an individual entrepreneur. If there are many members of the farming enterprise, an agreement must be concluded (Article 4 of the Law). This document defines the following information:

Who are members of peasant farms?

Who is recognized as the head of a peasant farm and what powers is vested in such a citizen?

In what order is management carried out?

What responsibilities and rights do other members have?

How the property of peasant farms is formed and distributed.

By what rules are members of peasant farms accepted and excluded?

In what order is profit and other income distributed?

Other conditions.

The agreement must be unanimously signed by all members of the household, and the degree of relationship is confirmed not verbally, but documented. Thus, the entrepreneur - the head of the farm is essentially the manager (head) of such a business and directly the peasant farm itself. The creation of farming on the basis of an LLC is prohibited, since the entry of records about the head of a peasant farm is carried out by the tax authorities not in the Unified Register of Legal Entities (USRLE), but in the Unified Register of Entrepreneurs (USRIP). According to stat. 16 of the Law, the head of the economy is considered to be one of the selected members, but if there is only one participant, he is automatically considered the head, but at the same time he is obliged to legitimize his status by registering as an individual entrepreneur.

Farms and individual entrepreneurs

In accordance with stat. 5 of the Law, state registration of peasant farms is carried out in accordance with the legislative norms of the Russian Federation. A farm is recognized as open from the date of its registration with the control authorities. Consequently, from the interpretation of the regulations, we can conclude that peasant farms are a separate form of business. If there are several members, the applicant is considered to be the head chosen unanimously; when submitting documents to the Federal Tax Service, an agreement is provided. In the case where there is only one participant, there is no need to draw up an agreement, and the individual has the right to engage in farming after receiving the status of an individual entrepreneur.

What differences exist between the head of a peasant farm and an individual entrepreneur? If the head is elected by the decision of other members, he must act in the interests of the economy and represent not his personal interests, but general ones. At the same time, his rights and obligations are clearly defined in legislative norms and the developed agreement. If the activity is carried out by an individual entrepreneur, the entrepreneur acts on his own behalf and in his own interests, making all decisions unanimously. Consequently, the individual entrepreneur is not limited in any way in conducting and managing the business, and the head of the peasant farm has a clearly defined range of rights and responsibilities.

Conclusion - a peasant farm is not a legal entity, and not an individual entrepreneur. This is a special form of business, which is subject to separate legislative norms. Registration of a peasant farm takes place according to the algorithm for opening an individual entrepreneur, not a legal entity.

Individual entrepreneur - head of a peasant farm

We found out that the head of a peasant farm can be an entrepreneur - stat. 23 of the Civil Code does not prohibit this. An ordinary citizen (not an individual entrepreneur) also has the right to engage in activities in the agricultural sector if this participation is enshrined in the agreement in connection with the creation of a peasant farm. What method to choose for running such a business is up to everyone to decide for themselves, taking into account the available opportunities and their goals.

When making a decision, consider what scale of activity is planned; Keep in mind that the entrepreneur acts independently, and the creation of a peasant farm means compliance with the agreement approved by the farm. In addition, if you are planning to expand and consider hiring external employees (by employment contracts or within the framework of the GAP), the number of persons is limited to 5 citizen participants in farming. An entrepreneur is free to hire any number of workers. At the same time, for peasant farms the state offers a greater variety of subsidies, benefits, loans and other types of support.

In a word, as with any choice, when assessing in what status to register a future farm, weigh all the advantages and disadvantages - from the opening procedure to the taxation system used in conducting business.

www.zakonrf.info

Peasant farming

The following main directions of development are identified:, which are inherent in peasant farms, are the production of agricultural goods, the preparation of animal feed and their transportation.

In simple words, a peasant farm is a group of persons must be close relatives who jointly produce, process and sell products agriculture and have common property.

When creating a peasant farm, the following are considered relatives:

• husband or wife
• children (recognized as participants in the household from the age of 16)
• parents
• grandparents
• brothers or sisters and their spouses

The law clarifies the main provisions for the work of peasant farms, prescribes basic rights and obligations, and regulates activities. Before the adoption of the law, members of peasant farms could not be considered employed and did not have any guarantees. Now everything has changed, although with the advent of guarantees came the obligation to comply certain standards.

Main features characterizing peasant farms

Any person living in Russia, regardless of citizenship, can create their own peasant farm. He has the right to unite a maximum of three related families in one household and employ no more than 5 outside workers.

Upon registration it is required to draw up an agreement among the members of the peasant farm, unless, of course, the founder is the only participant.

Mandatory clauses and information specified in the agreement:

1. mandatory information about the participants of the farm
2. data on the appointment or recognition of the head of the enterprise, selected from among the participants of the peasant farm
3. all the necessary information on the disposal of property owned by peasant farms
4. description of the procedure for joining (leaving) the participants of an operating enterprise
5. description of the procedure for distributing products between owners or profits from the sale of these products.

The official enterprise is peasant farming becomes only after registration and registration with government agencies. Registration occurs quite quickly, within 5 working days. The procedure is simple - you need to collect all the required documents and submit them to the tax office at the place of registration of the head of the future peasant farm.

It must be remembered that if there is more than one participant in the farm, copies of documents that would confirm the family ties of the participants are also added to the registration documents.

The head of the household must bear responsibility for everything that happens in the farm entrusted to him. His task is to competently organize the work of the farm entrusted to him, clearly and clearly outline the tasks, and monitor changes in the market and legislation. The financial component is one of the most important and pressing. The head of the peasant farm is obliged to keep strict records of all cash receipts and expenses, with mandatory documentation and reporting, in order to report on the work done to other participants at any time.

Peasant farm property

The property owned and used for work by a peasant enterprise includes: land and all buildings, barns, houses, garages located on land plots and involved in the production, storage and sale of goods. It also includes the equipment used, transport, tools, cattle and other animals, and poultry. That is, all those objects, animals, birds that are involved in the common business are the property of the enterprise. The participants own them equally, except for other cases specified in the agreement.

The Law “On Peasant (Farming) Economy” reflects basic principles of common property ownership:

• use and ownership of land and other property occurs jointly by all employees of the peasant farm
• the property acts as a guarantor of the activities carried out on the territory of the peasant farm
• the use of property occurs only for the purpose of fulfilling the obligations of the created peasant farm, fulfilling the stated tasks
• If one of the participants in the enterprise leaves the enterprise, all property remains with the enterprise. The retired employee has every right to benefit from monetary compensation, which would be similar to his share in the farm.
• upon liquidation of a peasant farm, all property is equally divided between all participants
• the process of inheritance of peasant farms is carried out in strict accordance with the Civil Code

Peasant farming: advantages over personal subsidiary farming

Peasant farming differs significantly from other types of farming, such as private household plots functioning as individual. Firstly, personal subsidiary plots perform completely different tasks - they satisfy only their own needs and are not designed for large-scale production. While farming is primarily the cultivation and creation of products intended for sale and filling the market.

From a legal point of view, there are also differences between private household plots and peasant farms. The first does not require registration, while the second must be registered.

Well Peasant farm activities are considered entrepreneurial, that is, it is actually commercial organization, the main goal of which is to obtain benefits. Private household plots are aimed at providing for their own needs and are not engaged in entrepreneurship.

Legal liquidation of an enterprise created as a peasant farm

Reasons due to which a peasant farm may be closed and liquidated:

In some cases, the state provides persons employed in peasant farms with benefits and support for the development of the enterprise. This could be assistance in paying interest on a loan or assistance with a payment under a leasing agreement, or less often the issuance of certain amounts of money for the development of livestock farming. To do this, you need to go through the established procedure for participating in the competition and collect the necessary supporting documents. Another option is a grant to purchase land or expand existing land. There are some tax breaks, for example, personal income tax is not paid for the first five years.

For people seriously interested in production, promoting their products, or developing a family business, a peasant farm will be an excellent opportunity to realize ideas. Unlike private household plots, based on the work of individuals, the farm has legal status and its interaction with government agencies, banks, markets takes place at a different level. Peasant farms are given permission to sell their own products, and members of peasant farms can legally offer their goods without fear of fines and punishments.

Banks will also give preference to legal enterprises such as peasant farms, since the income there is different and the scale is larger, which means this is an enterprise more resistant to change than private household plots. Enterprises selling agricultural products are also more willing to interact with farms, which are required to meet certain standards and monitor the products produced, preventing low-quality and defective goods from reaching the end consumer.

Those who are ready to start working as part of a peasant farm must understand that this titanic hard work for fanatics of their craft, people who are ready to devote day and night to their business, work. This is not a fixed working day, but permanent work, often hard, requiring certain skills. But over time, such an enterprise will bear fruit and begin to bring tangible benefits, benefits and profits to its founders and employees.

Peasant farming is a great idea that requires support from both the state and ordinary people, especially those living in rural areas who own land but are unable to use this land. Everyone will benefit from the development of peasant farms: the lands will no longer be idle and will begin to bring benefits, and persons who registered peasant farms will begin to make a profit. With the development of this direction, it is possible to restore agriculture and give villages and villages a chance for a decent future.

domovik.guru

What is IP

IP – individual entrepreneur – an individual who is granted the right to carry out commercial activities.

Advantages of IP

The advantages of the form of individual entrepreneurship include the following points:

• a simpler registration and termination system;
• maintaining accounting records and submitting reports is not mandatory;
• some administrative fines are significantly lower;
• a legal address is not required for registration;
• registration costs are minimal;
• profit is the property of the entrepreneur;
• wide choice of taxation systems.

Disadvantages of IP

Now let's look at the cons:

• response to obligations with all owned property;
• need to pay insurance premiums even in the absence of activity;
• some types of activities for individual entrepreneurs are prohibited;
• restrictions in terms of attracting financing;
• inability to sell the business.

What is a peasant farm?

A peasant farm (peasant farm) is a group of people who are related to each other. This gives them the opportunity to jointly implement agricultural activities. The founder of a peasant farm is considered to be one individual, the rest are in a contractual relationship, but they all have equal rights.

Advantages of peasant farms

Among the strengths of this form of business organization:

• availability of benefits for registration and tax calculation;
• availability of government business support programs;
• a wide range of activities: gardening, floriculture, viticulture, animal husbandry, poultry farming, beekeeping and others;
• a good option for a family business.

Disadvantages of peasant farms

Vulnerable points include:

• significant costs of creating a business (land and special equipment);
• inability to postpone the performance of one’s duties for some time;
• the likelihood that the business will not immediately generate income;
• It is not always possible to sell products at a favorable price;
• The success of a business also depends on natural factors.

Features of individual entrepreneur registration

Registration of individual entrepreneurs takes place at the place of residence of the individual. An alternative option is registration with the tax service, taking into account temporary registration. If approved, all data is entered into the general register of individual entrepreneurs.

Here are the stages a future entrepreneur goes through to register his business:

1. Preparation of the necessary set of information (type of activity and OKVED code) and documents (copy of passport, application for registration as an individual entrepreneur, receipt confirming payment of the state duty).
2. Submission of papers to the registration authority.
3. If successful, you will receive a USRIP entry sheet.
4. Registration of individual entrepreneurs with extra-budgetary state funds.
5. Obtaining state statistics codes.
6. Making a seal (if necessary).

Required documents

You will need to submit to the tax office:

• statement about state registration an individual as an individual entrepreneur;
• receipt of payment of state duty;
• application for transition to a simplified taxation system;
• copy of passport.

Peculiarities of peasant farm registration

Registration of a peasant (farm) enterprise takes place in tax authorities at your place of residence. Usually the activities are organized there.

An adult capable citizen who does not have citizenship or whose citizenship is not Russian can also register a peasant farm.

The activities of peasant farms should not be tied to a specific location. Therefore, there are many ideas regarding business options.

Necessary documents for registration of peasant farms

The list of documents includes:

• registration application;
• agreement on the establishment of a peasant farm (needed only if the number of participants in the farm is more than one person);
• receipt of payment of state duty;
• application for transition to a special tax regime;
• a copy of the passport of the head of the household;
• copies of documents that confirm the presence of family ties between members of the household;
• list of selected OKVED codes.

Number of members and related rules

Members of a peasant farm can be spouses, children, brothers or sisters, fathers and mothers, and even more distant relatives who have reached the age of sixteen; The number of related members of a household is not limited by law. But: one household can have no more than three families.

A peasant farm can even accept people with whom its members have no family ties, but there should be no more than five of them.

Who can create a peasant farm

You can create a peasant farm with or without parallel assignment of the status of a legal entity (at the moment this is the only way), as an individual entrepreneur or a private household plot.

Legal entity peasant farm

The new edition of the Federal Law “On Peasant Farming Enterprises” dated June 11, 2003 N 74-F3 does not provide for the possibility of registering a farm with the status of a legal entity. However, a peasant farm that acquired legal status in accordance with a similar law in 1990 retains it until January 1, 2021.

Registration of a peasant farm without creating a legal entity takes place at the tax office at the place of registration (including temporary) of its head. For this registration, the same rules apply as for a similar procedure for individual entrepreneurs. Registration must be completed no more than five working days in advance.

Individual entrepreneur - head of peasant farm

In accordance with Art. 23 of the Civil Code of the Russian Federation, the head of a peasant farm may be called an individual entrepreneur. In this case, he acts as both an entrepreneur and a representative of the economy, who acts on behalf of all its members. This obliges him to submit documentation to control authorities for both statuses.

It is noteworthy that some sources deny the possibility of registering a peasant farm with the current status of an individual entrepreneur. But you need to rely solely on the law, which is often updated, and this must also be taken into account.

Private household plot or peasant farm

Private household plot - personal subsidiary plot; This is a form of non-entrepreneurial economic activity that anyone can carry out if they have a personal plot. Private household plots do not require registration at the state level, do not provide for membership, and are exempt from taxes and reporting.

Citizens can begin working in this status immediately after registering rights to a land plot that is provided for private household plots. It should be noted that this form is intended to meet the personal needs of those who manage the household. That is, it is not aimed at making a profit.

Hence there are many disadvantages of private household plots. For example, there is a restriction on the permissible area of ​​land that is provided for use. In addition, a lot of borrowed money will not be given for the development of this business and it is impossible to issue declarations or certificates of conformity for it, which significantly limits the circle of potential buyers. This is due to the fact that private household plots are run not by a farmer-entrepreneur, but by an individual - independently or together with family members - and produces products not for sale, but for their own consumption.

Peasant farming is the choice of the farmer who plans to develop his business. The head of a private peasant farm has significant advantages over private household plots:

• more than 2.5 hectares of land for legal use;
• receiving large amounts of government support;
• the possibility of official cooperation in the sale of products with many categories of buyers;
• receiving large sums borrowed funds from banks;
• the ability to create new jobs and attract workers legally;
• availability of tax benefits.

The choice between private household plots and peasant farms is based on determining the purpose of creating the farm.

Peasant farm accounting

Peasant farms, like other types of economic activities, require accounting. This must be done in such a way that the regulatory authorities are provided with the necessary information regarding the property status, expenses, income and financial results of farmers. However, in in this case the situation is complicated by the uncertainty of the legal status of the farm. Therefore, the organization of accounting in peasant farms is associated with its organizational form, as well as management structure and production size. This point needs to be clarified.

To ensure accurate accounting in a peasant farm, you can hire a specialist accountant who can act as a chief accountant, freelancer, or full-time employee of the farm.

All reports can also be made by the head of the peasant farm.

As a rule, it is said that the head of the peasant farm needs to keep records of materials and goods in accordance with the type of organization of agriculture, animals and poultry, costs of maintaining and operating equipment, repairs and maintenance, rent, expenses and income, etc. You also need to generate standard accounting reports for product sales.

Tax benefits for peasant farms

Tax benefits for representatives of peasant farms are specified in Part 14 of Art. 217 of the Tax Code of the Russian Federation. According to this law, personal income tax does not apply to:

• income of members of peasant farms received from the sale of manufactured products during the first five years;
• amounts that were received as grants for the creation or development of peasant farms;
• subsidies that were provided to heads of peasant farms from the country's budget system.

State support for peasant farms

The state provides support in the creation and development of a lending system for agricultural producers and ensures equal rights in access to loans for business development.

The state provides property support to peasant farms on the basis of the federal law regulating the development of small businesses: a farm can receive for use state or municipal property in the form of plots of land, buildings, buildings, non-residential premises, equipment, vehicles, special equipment, etc. Help can be provided on different conditions: free of charge, in return or as an incentive.

Entrepreneurs with experience consider the following points important in creating their own agricultural business:

1. It is better to purchase your own plot of land, even if it is far from home. This is an additional security measure.
2. If the capital is small, then it is better to start with vegetable growing. In a few years, this area will bring significant income.
3. If you have significant start-up capital, it is better to start a business with animal breeding. Pig farming is one of the most profitable options.
4. It is necessary to use additional labor, since it is usually difficult to cope with the existing volume of work alone. Employees- an excellent option.
5. It is necessary to sell manufactured products correctly and in full: you need to enter into agreements with wholesale buyers, markets and supermarkets.

Comparing individual entrepreneurs and peasant farms

To summarize all of the above and answer the main question stated in the topic, a table of differences will be useful: which is better, a peasant farm or an individual entrepreneur, can be decided by considering the characteristics compared in it.

IN lately There is a tendency for entrepreneurs to register peasant farms instead of individual entrepreneurs. This is especially true for those areas in which the authorities are actively implementing measures to develop the agricultural sector. These are, for example, the Voronezh and Rostov regions.

Thus, the choice between peasant farms and individual entrepreneurs lies directly with those who plan to open their own business. And the future entrepreneur needs to proceed from his own tasks and goals.

ligabiznesa.ru

Peasant (farm) enterprise – legal entity

1. A peasant (farm) enterprise of a legal entity is recognized as a small family agricultural enterprise created by citizens on the basis of membership and consisting of members of one family or close relatives (spouses, their parents, children, grandchildren, brothers, sisters, grandparents of each spouse - but no more than three families) carrying out joint economic activities in the production of agricultural products, their processing, storage, transportation and sale, on the basis of personal participation and the pooling of property contributions - peasant (farmer) property.

How to open and register a farm with the Federal Tax Service

Many people are engaged in entrepreneurial activity in Russia, but the agricultural sector is not popular in the business environment. But the law provides for agrarians a special organizational and legal form - peasant (also known as farming).

What is it? How to open and register such a business? A peasant (farm) enterprise is an association of citizens (based, as a rule, on family kinship), created for the purpose of making a profit from the sale of agricultural products.

I was recently approached with a question about the nature of a peasant () as a legal entity (hereinafter referred to as a peasant farm), and with a non-idle purpose - this issue was discussed when resolving a specific court case.

The fact is that the rules on peasant farms are located in subparagraph 3.1 of paragraph 2 of Chapter 4 of the Civil Code of the Russian Federation. As you know, subparagraph 3 of the same paragraph contains rules on limited partnerships.

Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant (farm) enterprise (Article 23) have the right to create a legal entity - a peasant (farmer) enterprise. A peasant (farm) enterprise created as a legal entity, recognizes a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy.

Is the peasant farm a legal entity or an individual?

Peasant farms are an association of citizens who are engaged in activities in the field of agriculture.

This organizational and legal form differs from both individual entrepreneurs and legal entities.

persons It has an intermediate status, which causes problems when opening a business and preparing reports for the Federal Tax Service. From this article you will learn the main points of view about whether a peasant farm is an individual or a legal entity.

Where to start a peasant farm (peasant farm)

Finding a job in rural areas is much more difficult than in the city.

The government hopes that farming will bring the Russian countryside back to life and is trying to support this type of small business in rural areas. A peasant farm (peasant farm) is formed by representatives of one family who are personally involved in livestock and crop production.

Relatives are considered to be husbands and wives, parents or grandparents, children or grandchildren, brothers and sisters and their spouses and children.

The right decision

Peasant farming. Head of the peasant farm. Peasant farm as an individual entrepreneur.

Peasant farm as a legal entity. Membership. Registration. Business plan. Federal Law 74-FZ.

Civil Code of the Russian Federation N 51-FZ 1.

A peasant (farm) enterprise (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, who have property in common ownership and jointly carry out production and other economic activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

For peasant (farm) enterprises created as legal entities in accordance with the Law of the RSFSR dated November 22, 1990 N 348-1, the rules of Article 86.1 are subject to application from the date of official publication Federal Law dated December 30, 2012 N 302-FZ (published on December 31, 2012). Re-registration of previously created peasant (farm) enterprises in connection with the entry into force of this Law is not required.

Peasant (farming) farming: it will never be easier

At each specific moment in the history of modern times, all economic entities had a specifically defined legal status.

The peasants (farmers) remained enchanted or classified. If these words seem ironic or completely funny to someone, then this person has never delved into the essence of the legal status of this entity. Clause 1 Art. 1 of the Law of the RSFSR of November 22, 1990

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The concept of a peasant (farm) economy

A peasant (farm) enterprise is an association of citizens who personally work in the field of agriculture (engaged in the production, storage, sale of agricultural products, etc.). Such an association has its own property (Article 1 of the Law “On Peasants...” dated June 11, 2003 No. 74-FZ, hereinafter referred to as Law No. 74-FZ).

In Art. 3 of Law No. 74-FZ clearly states who can be a member of a peasant farm:

• spouses;
• their parents;
• their children and grandchildren;
• grandparents of spouses;
• brothers and sisters of spouses.

In total no more than 3 families.

We can say that the legislator proposes to give legal meaning to a classic case of life - a family living in a rural settlement, keeping cattle and small livestock and growing natural products.

However, the law allows you to register as a peasant farm not only a family consisting of consanguineous ties, but also unrelated citizens, if other conditions are met (personal participation in economic activities, etc.). The number of such citizens should not exceed 5 people (subclause 2, clause 2, article 3 of law No. 74-FZ). Combinations are possible when the peasant farm includes both relatives of the head of the peasant farm and other citizens.

Let us make a reservation that the Civil Code of the Russian Federation does not provide for the obligatory nature of consanguineous ties if we are talking about a peasant farm - a legal entity.

The law also allows that a peasant farm will be run by only 1 person (clause 2 of article 1 of law No. 74-FZ).

Is a peasant farm an individual?

So is a peasant farm a legal entity or an individual?

According to paragraph 5 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in activities in the field of agriculture on the basis of an agreement on the creation of a peasant farm, without forming a legal entity.

This provision corresponds to:

1. Art. 4 of Law No. 74-FZ, according to which citizens who decide to create (register) a peasant farm draw up an agreement among themselves, which indicates the head of the peasant farm and the members of the farm.
2. Art. 17 of Law No. 74-FZ, according to which the head of the peasant farm is the official representative of the peasant farm and can act on his behalf and in his interests without a power of attorney.
3. pp. 15, 34 Adm. regulations, approved Order of the Ministry of Finance of Russia dated September 30, 2016 No. 169n, according to which documents are submitted to the Federal Tax Service at the place of residence of the head of the peasant farm to register a farm, as a result of which a record of registration of the peasant farm is made in the Unified State Register of Individual Entrepreneurs, and the applicant is given a registration sheet in the Unified State Register of Individual Entrepreneurs.

The law allows a citizen with individual entrepreneur status to be registered as the head of a peasant farm (paragraph 2, paragraph 5, article 23 of the Civil Code of the Russian Federation), but separates these 2 types of activities. Moreover, if an individual entrepreneur was declared bankrupt in accordance with the law on insolvency (bankruptcy), this will not prevent him from registering as the head of a peasant farm within a year after bankruptcy (determination of the Supreme Court of the Russian Federation dated October 30, 2015 No. 309-KG15-11113).

Thus, an individual is actually registered with the Federal Tax Service - the head of a peasant farm, but in a manner similar to an individual entrepreneur (more details about this procedure can be found in the article Registration of an individual entrepreneur - step by step instructions in 2018).

Is it possible to register a peasant farm as a legal entity?

As for the peasant farm - a legal entity, today this form of activity is provided for in Art. 86.1 Civil Code of the Russian Federation.

The creation of a peasant farm in the form of an organization occurs according to the general rules for creating a legal entity established by the law “On State Registration...” dated 08.08.2001 No. 129-FZ (for more information about the documents for creating a legal entity, read the article What documents are needed to register a legal entity?).

In addition to the newly created ones, there are peasant farm organizations registered in accordance with the Law of the RSFSR “On Peasant Farms” dated November 22, 1990 No. 348-I.

They have the right to act now; their re-registration may not be done until 2021 (Clause 3, Article 23 of Law No. 74-FZ).

The legislator emphasized that the provisions of Art. 86.1 of the Civil Code of the Russian Federation applies only to legal relations that arose in a peasant farm organization after 03/01/2013 (i.e., from the date of entry into force of the federal law introducing Article 86.1 of the Civil Code of the Russian Federation).

The appeal ruling of the Chelyabinsk Regional Court dated August 29, 2013 in case No. 11-7947/2013 also clarified that for “old” peasant farms, Art. 86.1 of the Civil Code of the Russian Federation applies within the limits of:

• legal status of the organization-peasant farm;
• legal relations arising after 03/01/2013.

Activities of peasant farms

The types of activities of peasant farms are listed in Art. 19 of Law No. 74-FZ. This:

• production of agricultural products;
• its processing;
• transportation of agricultural products;
• storage and sale of own products.

Each peasant farm independently determines what it will do and what volume of products it will produce.

With regard to the property of peasant farms that are not a legal entity, Art. 257 Civil Code of the Russian Federation, Art. 6-9 of Law No. 74-FZ establishes the following rules:

1. The property may include land, buildings on it, livestock, poultry, agricultural machinery, equipment and other property used by farmers.
2. All this property belongs to the members of the peasant farm under the right of joint ownership, unless otherwise provided by law, contract or agreement concluded by the members of the peasant farm.
3. The results of farming: fruits, products, income are the common property of the members of the peasant farm.
4. The use of property occurs jointly, the disposal is based on a concluded agreement.
5. When one of the members leaves the peasant farm, the property is not divided and is not allocated to him, but the person who left has the right to monetary compensation commensurate with his share in the peasant farm.
6. If all members leave the peasant farm, the property is divided between them in accordance with Art. 258 Civil Code of the Russian Federation.

Peasant farms can unite into associations and unions based on industry and territorial characteristics.

State support for farming. What does peasant farm status give?

All measures to support and develop the agricultural sector of our country are listed in the State Program for the Development of Agriculture, approved. Decree of the Government of the Russian Federation dated July 14, 2012 No. 717.

It states:

• program participants;
• targets;
• list of objects capital construction and repair;
• objects of research and scientific development, etc.

Separate blocks of this program are devoted to the rules for the payment of subsidies and budgetary allocations to constituent entities of the Russian Federation for certain purposes. For example, for the development of livestock farming.

The bodies of the constituent entities of the Russian Federation, in turn, distribute finances to support the created and operating peasant farms in accordance with regional programs for the development of agriculture (for example, the appendix to the decree of the governor of the Vladimir region “On the procedure...” dated February 27, 2013 No. 217).

The Law “On Development...” dated July 24, 2007 No. 209-FZ also talks about measures to support small and medium-sized businesses, including information support. It involves notifying the population about existing government programs for farmers by all means of transmitting information:

• via the Internet;
• through the media, etc.

Thus, the head and members of the peasant farm have the right to receive all available benefits and preferences of the Russian Federation and constituent entities of the Russian Federation, about which the authorities must inform in a timely manner. Examples of such benefits are:

• use of special tax regime Unified Agricultural Tax (Chapter 26.1, clause 5 of Article 346.1 of the Tax Code of the Russian Federation);
• sale of agricultural products to the state;
• preferential lending, etc.

Based on the current legislation, the following conclusions can be drawn about the status of peasant farms:

• the head of a peasant farm and an individual entrepreneur are different statuses that do not depend on each other;
• Peasant farms have elements similar to individual entrepreneurs: they can hire people, engage commercial activities, submit simplified reporting to the Federal Tax Service, etc.;
• about the registration of peasant farms, an entry is made in the Unified State Register of Individual Entrepreneurs (a special register has not been created for them);
• the creation of a peasant farm in the form of a legal entity occurs according to general rules;
• Peasant farms created before 2013 continue to operate to this day; their re-registration is not yet required.

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Lecture notes: Peasant (farm) holdings as a form of legal entity

Amendments were made to the Civil Code by the law of December 30, 2012, there is now section 3.1, in the chapter - Legal entity, i.e. the legislator established a new independent type of legal entity - peasant (farm) enterprises. Thus, a peasant (farm) enterprise can be created in the form of a legal entity.

Peasant farms are a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture. This activity should be based on personal participation and pooling of property contributions of members of peasant farms.

In accordance with paragraph 1 of Art. The Civil Code establishes that citizens who conduct joint activities in the field of agriculture without forming a legal entity have the right to create a peasant (farm) enterprise on the basis of an agreement on the creation of a peasant farm (this may be founding document).

From the legal definition, the following characteristics of a peasant (farm) economy can be deduced:

• 1. Commercial organization.
• 2. Refers to the number of corporations.
• 3. Has special legal capacity (only agricultural activities)
• 4. The purpose of the activity is activity in the field of agriculture.
• 5. It is an association of both capital and persons.

Clause 5 of Article 85.1 indicates the need to adopt a special law. Clause 2 of Article 86.1 determines the legal regime of property - the property belongs to the peasant farm under the right of ownership.

Special rules are aimed at ensuring the possibility of continuing to use the target plot when foreclosure is applied to it for the debts of the peasant farm - when foreclosure is applied to creditors of the land plot, the peasant farm is subject to sale at public auction, and the auction is held in closed form. Persons who have the right to continue to use it for its intended purpose will be able to purchase such a plot of land. The insolvency law states that the bankruptcy estate includes all the property of the peasant farm, which means the land plot.

Clause 2 of Article 222 establishes the specifics of the sale of a land plot: granting the pre-emptive right to purchase property to a person who is engaged in the production of agricultural products and owns a land plot directly adjacent to the one being sold at auction.

In accordance with the Civil Code, members of peasant farms bear subsidiary liability for the obligations of this legal entity. However, the nature of this responsibility is not defined. Vicarious liability can be full or limited (multiple amounts - for producers of agricultural products). Clause 3 of Article 86.1 states that a citizen can be a member of only one peasant farm established as a legal entity. The peasant farm participant bears full responsibility, because there is a restriction on participation (clause 2 of Article 69 of the Civil Code).

At the moment, the Civil Code has not resolved some issues regarding the legal status of peasant (farm) farming:

• - constituent documents - Article 86.1 there is no indication of the type of constituent document - as a general rule, the charter by virtue of clause 1 of Article 52 of the Civil Code, in some cases the constituent agreement - in general partnerships;
• - the law does not say about the structure of the management bodies of this legal entity - as in corporations (Article 65.3 of the Civil Code)
• - from the text of Article 86.1 of the Civil Code, it is not clear whether entities that have not previously carried out joint agricultural activities have the right to create a peasant farm as a legal entity. Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant farm have the right to create a legal entity in the peasant farm (first it is necessary to create a peasant farm as a non-legal entity, and then also transform into a legal entity).
  
  

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Peasant (farm) enterprise as a commercial corporate organization.

1. Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant farm have the right to create a legal entity - a peasant (farm) enterprise.

A peasant farm established as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy.

• 2. The property of the peasant farm belongs to him by right of ownership.
• 3. A citizen can be a member of only one peasant farm established as a legal entity.
• 4. When creditors of a peasant farm foreclose on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.

Members of a peasant farm established as a legal entity bear subsidiary liability for the obligations of the peasant farm.

• 5. The specifics of the legal status of a peasant farm established as a legal entity are determined by law.
• 6. A peasant (farm) enterprise is a type of commercial organization whose purpose is entrepreneurial activity in agriculture.

As a labor association, a farm is based on the personal labor participation of its members, which is formalized through membership relations.

• 7. Capable citizens of the Russian Federation have the right to create a farm, foreign citizens and stateless persons.
• 8. Members of a farm can be:
  • - spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each spouse, but not more than from three families. Children, grandchildren, brothers and sisters of farm members can be accepted as members of the farm upon reaching the age of sixteen;
  • - citizens who are not related to the head of the farm. Maximum quantity such citizens cannot exceed five people.
• 9. The main activities of the farm are the production and processing of agricultural products, as well as transportation (carriage), storage and sale of agricultural products of its own production.
• 10. Members of a farm independently determine the types of activities of the farm and the volume of agricultural production based on their own interests.
• 22. Economic partnership as a commercial corporate organization

Concept and participants of economic partnership

A business partnership is a commercial organization created by two or more (maximum 50) citizens and (or) legal entities, in the management of whose activities the partnership participants, as well as other persons, take part within the limits and scope provided for in the partnership management agreement.

The partnership maintains a register of partnership participants indicating information about each partnership participant, his share in the share capital, shares owned by the partnership, etc.

Types of partnership activities

The partnership may carry out any types of activities not prohibited by law, except for issuing bonds and other issue-grade securities and advertising its activities. A partnership cannot be a founder (participant) of other legal entities (with the exception of unions and associations). The partnership articles of association and the partnership management agreement may set other restrictions.

Responsibility in partnership

Partnership participants are not liable for the obligations of the partnership and bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them. The partnership is not liable for the obligations of its participants and is liable for its obligations with all the property belonging to it. If, if the partnership’s property is insufficient, it is necessary to foreclose on the exclusive rights to the results of intellectual activity belonging to it, the obligations of the partnership on its behalf can be fulfilled by the participant (participants) of the partnership with the right of recourse to the partnership.

Partnership activities management

The participants of the partnership manage its activities in proportion to their shares in its share capital, unless otherwise provided by the partnership management agreement.

Partnership Charter

The partnership charter is the founding document of the partnership and contains general information about it (name, location, size and composition of share capital, etc.). The charter must also contain information about the presence or absence of an agreement on the management of the partnership in the partnership and about the participation or non-participation in the agreement of the partnership itself.

Partnership Management Agreement

If a partnership management agreement is entered into, all parties to the partnership must be parties to it, and the partnership may also include other persons. The agreement is intended to regulate in detail the work of the partnership and may contain any conditions for the management of the partnership, its activities, reorganization and liquidation that do not contradict the law. In particular, the agreement must contain conditions on the procedure for changing the shares of participants in the joint capital of the partnership, as well as on the procedure for resolving disputes between participants. The agreement may include the rights of participants to disproportionate participation in the management of the partnership (including the right of veto) and distribution of profits, restrictions on the rights to freely dispose of shares, the right to demand the sale, acquisition or redemption of shares, special conditions for leaving or joining the partnership, an obligation not to compete with partnership, the individual procedure for the formation and activities of partnership management bodies (if they are formed), methods of ensuring obligations from the agreement, measures of civil liability (losses, penalties, compensation, etc.)

The agreement is subject to notarization and storage by a notary, but not state registration and entry of information about it into the Unified State Register of Legal Entities. When changing the agreement, each participant has one vote, regardless of the size of his share in the joint capital of the partnership and the terms of the agreement on the rights of the participant to participate in the management of the partnership.

The sole executive body of the partnership provides persons entering into civil legal relations with the partnership with information about the agreement, including regarding the powers of the partnership’s management bodies to carry out and approve transactions. The provision of information can be carried out by the sole executive body issuing consent in writing to familiarize itself with the agreement. Signature of the sole executive body consent must be certified by a notary. Lack of certification entails the invalidity of the consent.

Partnership capital

The minimum amount of partnership capital has not been established. It is not permitted to release a partnership participant from the obligation to contribute to the share capital. The types of objects can be determined by the partnership management agreement civil rights, which cannot be made as a contribution.

Unless otherwise provided by the partnership management agreement, in the event of a successive contribution and a participant’s failure to fulfill this obligation for the initial part of the contribution, such participant is obliged to pay interest on the amount of the debt, and in case of failure to fulfill the subsequent part of the contribution, it passes to other participants in proportion to the size or value of their shares. in the share capital with the transfer to them in the corresponding shares of the obligation to make a contribution.

Transactions with shares in the joint capital of a partnership. Withdrawal and expulsion from the partnership

Unless otherwise provided in the partnership management agreement:

• · a partnership participant does not have the right to pledge his share in the share capital to another partnership participant or a third party;
• · a partnership participant has the right to sell or otherwise alienate a share in the joint capital of the partnership to the partnership, to the partnership participant(s) or to a third party;
• · partnership participants and the partnership have a preferential right over third parties to purchase a share in the joint capital in the manner established by this Federal Law, which may be changed by a management agreement;
• · when a share is transferred to the person who received it, the rights and obligations of the partnership participant who transferred the share are transferred in the relevant part, and the acquirer of the share accepts an agreement on the management of the partnership as a whole.

The demand of a participant for the acquisition by the partnership, its participants or other persons of the participant’s share in the joint capital of the partnership is permissible in cases provided for in the partnership agreement.

Exit from a partnership is permissible if such a possibility is provided for in the partnership management agreement.

A participant in a partnership, at the request of other participants, in established cases, may be excluded from it by the court or, if he fails to make a contribution, by a unanimous decision of the other participants (with the right to appeal to the court).

A transaction aimed at alienating a share must be completed in notarial form, otherwise it is invalid. The acquirer of a share exercises the rights and performs the duties of a partnership participant from the moment the partnership is notified of the transaction.

Partnership governing bodies

The system, structure, powers and procedure for the formation and operation of partnership management bodies are determined by the partnership management agreement.

The sole executive body of the partnership (only an individual) is elected from among the partnership participants. The functioning of a partnership without such a body is not permitted.

The partnership management agreement may provide for the need for additional approval of decisions of the sole executive body.

Partnership management bodies other than the sole executive body are not entitled to act on behalf of the partnership in its relations with third parties.

Features of partnership reorganization

Reorganization of a partnership can only be carried out in the form of transformation into a joint stock company.

• 23. Commercial unitary organizations: general characteristics.
• 1. A unitary enterprise (UE) is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of the UE belongs to the right of ownership of the Russian Federation, a subject of the Russian Federation or a Moscow region.
• 2. On behalf of the Russian Federation, a subject of the Russian Federation, the Moscow Region, the rights of the owner of the property of the unitary enterprise are exercised by state bodies. authorities of the Russian Federation, state bodies authorities of a constituent entity of the Russian Federation, local self-government bodies within their competence established by acts defining the status of these bodies.
• 3. The property of a unitary enterprise belongs to it:
  • - on the right of economic management
  • - with the right of operational management,

is indivisible and cannot be distributed among deposits (shares, shares), including between employees of a unitary enterprise.

• 4. A unitary enterprise does not have the right to create another unitary enterprise as a legal entity by transferring part of its property to it (a subsidiary).
• 5. A unitary enterprise may, on its own behalf, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.
• 6. A unitary enterprise must have an independent balance sheet.
• 7. The following types of unitary enterprises are created and operate in the Russian Federation:
  • - unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (hereinafter also referred to as a state enterprise), a municipal enterprise;
  • - unitary enterprises based on the right of operational management - a federal government enterprise, a government enterprise of a constituent entity of the Russian Federation, a municipal government enterprise (hereinafter also referred to as a government enterprise).
• 8. State and municipal unitary enterprises are commercial enterprises that pursue profit as the main goal of their activities (Article 50 of the Civil Code of the Russian Federation).
• 9. A unitary enterprise is an organizational and legal form of a legal entity in which only state and municipal enterprises can be created.
• 10. Distinctive feature unitary enterprises is that they are created and operate only on the basis of state or municipal property.
• 11. Accordingly, their founders can only be the Russian Federation, a subject of the Russian Federation or a municipal entity.
• 12. A state or municipal enterprise disposes of movable property owned by it under the right of economic management independently, except for cases established by federal law, other federal laws and other regulatory legal acts.
• 13. Charter of the state or municipal enterprise the types and (or) size of other transactions may be provided for, the conclusion of which cannot be carried out without the consent of the owner of the property of such an enterprise.
• 14. The corporate name of a unitary enterprise must contain an indication of the owner of its property.
• 15. The body of a unitary enterprise is the manager, who is appointed by the owner or a body authorized by the owner and is accountable to him.
• 16. A unitary enterprise is liable for its obligations with all its property.

A unitary enterprise is not liable for the obligations of the owner of its property.

What is Peasant Farming?

Peasant farms (peasant farms)- is not news at all for Russia. Like a view entrepreneurial activity they appeared back in the late 80s in that country that we can only dream about now - the USSR.

But only 14 years later, already in Russia, Law No. 74-F3 was issued under the title “Federal Law on Peasant (Farming) Economy.” The Duma adopted the law on May 23, 2003, the Federation Council approved it 5 days later, and the president signed it another 2 weeks later on June 11.

The law defines all legal, economic and social foundations creation and activities of peasant (farm) farms. He becomes the guarantor of the right of citizens to this type independent activity.

The law consists of 23 points, divided into 9 chapters.

Law on Peasant Farming (PF) - main points

The first chapter defines general provisions law and the type of activity it enshrines on earth. The most important thing is that it precisely defines what a farm is, and we advise everyone interested in peasant farming to very carefully understand this provision, which we present verbatim (hereinafter, all excerpts from the law are given unchanged and highlighted in font):

“A peasant (farm) enterprise (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products). products) based on their personal participation.”

Please note that the law includes the activities of peasant farms not only in the production and sale, but also in the storage and transportation of agricultural products, which is fundamentally important, given the shortcomings of the laws under which peasant farms have operated until now.

A business is created by a group of persons or a single person, without formation or with the formation of a legal entity. Last case is determined by Article 86.1 of the 4th chapter of the Civil Code of Russia, which is called “Peasant (farm) farming”. Here are all 5 points of this article:

“1. Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant (farm) enterprise (Article 23 [meaning 74-F3]) have the right to create a legal entity - a peasant (farm) enterprise.
A peasant (farm) enterprise, created in accordance with this article as a legal entity, is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property members of the peasant (farm) enterprise deposits.
2. The property of a peasant (farm) enterprise belongs to him by right of ownership.
3. A citizen can be a member of only one peasant (farm) enterprise created as a legal entity.
4. When foreclosure is filed by creditors of a peasant (farm) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.
Members of a peasant (farm) enterprise created as a legal entity bear subsidiary liability for the obligations of the peasant (farm) enterprise.
5. Features of the legal status of a peasant (farm) enterprise created as a legal entity are determined by law.”

We draw your attention to key excerpts from the law on peasant farms:

The unification of citizens must occur strictly on the principles of voluntariness;
. Each member of the farm is expected to personally participate in its activities;
. A citizen has the right to be a member of only one peasant farm with the status of a legal entity;
. In the event of debt collection from a farm, the sale of its property must be carried out at public auction.
. All members of the household are responsible for each other - if one cannot fulfill his obligations, others are obliged to do so. This is the concept of subsidiary liability (from Latin - “auxiliary”, “additional”).

If a peasant farm operates without forming a legal entity, then its activities are regulated by the civil code and law No. 74-F3.

In particular:

State authorities should facilitate the formation of the associations in question, and in the future support their work in every possible way, providing access to resources, primarily financial.
. Any government intervention in the activities of peasant farms is strictly prohibited, unless, of course, this activity smacks of outright criminality.

Registration of a peasant farm

The procedure for creating a peasant farm

A very important chapter of the law is Chapter 2, which determines the procedure for creating a farm.

Firstly, any resident has the right to create a farm on the territory of Russia:

Citizen of the country;
. Foreigner, or
. Stateless person.

Relatives of the founder may be accepted as members of the peasant farm in the future, but

From no more than 3 families, and,
. Upon reaching the age of 16.

Peasant farms may include persons who are not related to the head of the household, but their number should not exceed 5 people.

If the farm is created by one person, then there is no need to draw up an agreement, otherwise an agreement between the organizers will be required, which must include the following information:

“1) about members of the farm;
2) on the recognition of one of the members of this farm as the head of the farm, the powers of the head of the farm in accordance with Article 17 of this Federal Law and the procedure for managing the farm;
3) about the rights and obligations of members of the farm;
4) on the procedure for the formation of farm property, the procedure for ownership, use, and disposal of this property;
5) on the procedure for becoming a member of a farm and the procedure for leaving a member of a farm;
6) on the procedure for distributing fruits, products and income received from the activities of the farm.”

Already the list of required information clearly indicates that the creation of a document requires extreme precision and discipline, both organizational and legal. Therefore, we strongly recommend that the preparation of this document be carried out under the strict supervision of a qualified lawyer familiar with the specifics of the organization being created.

It is the lawyer who will not forget to remind all participants in the future organization that:

The agreement must be accompanied by copies of documents confirming the relationship of members of the organization, if any;
. The agreement must be signed by all members of the organization in person (let’s not forget about such a thing as a “graphological examination”, which will not allow any forgery of signatures);
. The document being created does not limit the creative initiative of its signatories - any other provisions relating to the activities of the farm can be included in the document, as long as they do not conflict with the laws of the country.
. It is necessary already in the very first version of the agreement to provide for possible changes regarding the composition of the members of the farm.

The last article (5th) of the 2nd, organizational, chapter of Law 74-F3 briefly requires state registration of the organization being created. It is from the moment of state registration that a peasant farm is recognized as officially established. Please note that the law does not determine the procedure for registration with government bodies.

Differences between peasant farms and private subsidiary plots (personal subsidiary plots)

Peasant farm property

Chapter 3 of the law, which defines the property of members of peasant farms, is fundamentally important. The practice of almost 30 years of experience in the functioning of such farms shows that, in the end, it is property that is the basis of all relationships in the team. There is no need to be surprised here - the material takes its toll, especially such as:

Land plots,
. all kinds of buildings and structures (in other words, real estate),
. reclamation structures and structures for other industrial operations;

and, of course:

All livestock and poultry
. machinery and equipment,
. vehicles,
. inventory and any other equipment necessary for carrying out farming activities;

and also, of course:

All farm products
. any financial resources received from the activities of peasant farms.

It is especially emphasized that everything listed is in the joint use of the members of the farm equally, unless otherwise specifically stated in the agreement - this is when you cannot do without the help of a lawyer.

A complete and detailed list of peasant farm property was clarified 3 and a half years after the publication of Law 74-F3 on December 4, 2006 in Law No. 201-F3.

The law also defines the following provisions regarding the ownership of peasant farm property:

All members of the household own the property jointly;
. The order of ownership is specified in the agreement;
. All ownership must be exercised only in the general interests of the farm;
. Property is the guarantor of transactions concluded by the farm;
. All transactions concluded by the head of the household are assumed to be concluded “by default” in the interests of all members of the household. If a transaction causes distrust among any member of the organization, and he believes that it was concluded in the interests of individuals, then such distrust certainly has the right to be made public, but in the presence of irrefutable evidence.

When it comes to property, there is no escape from talking about its division and inheritance. The following provisions apply here:

Very important! When one of the members of the farm leaves the organization, the land and means of production in full remain the property of the farm.
. The refusenik only has the right to monetary compensation for his share. If the size of this share the parties are forced to determine in judicial procedure, then the payment must be made no later than one year after filing the application for withdrawal (note, and not one year after the final court decision).
. For another 2 years, the former member of the peasant farm is responsible for all the actions of the organization committed during his time in it.
. If a peasant farm ceases its activities, then the property is divided among all its members in accordance with the requirements of the Civil Code.
. The Civil Code defines both the rules and rights of inheritance of peasant farm property.

Peasant farm land

If you think that disputes about land arose when someone once exclaimed: “Land for the peasants!” - then you are mistaken. These disputes are a hundred years old, and they have always been terribly difficult to resolve.

Is it any wonder that the law allocates the largest, 4th, chapter to the resolution of the “land issue” when creating peasant farms.

It got to the point that the law was reissued twice:

First on December 28, 2013 under No. 446-F3, and then,
. June 23, 2014 under number 171-F3,

And both times it was the 4th chapter that was corrected.

So, the chapter is called “Land plots provided and acquired for the farm to carry out its activities.”

First, we need to calm everyone down right away. If the type of permitted use of land is not included in the new list of types according to Law No. 446-F3, then you will not have to re-issue all the documents.

Secondly, it is clearly defined that a peasant farm can have agricultural land in its use, and on these lands construction necessary for the functioning of the farm is possible.

Thirdly, a peasant farm can challenge in court the refusal of a local government authority to provide the necessary land.

Fourthly, the procedure for allocating peasant farm lands is strictly focused on the provisions of another law - No. 101-F3 “On the turnover of agricultural land” dated July 24, 2002. And again we are talking about the need for reliable legal support for the activities of peasant farms.

Members and head of a peasant farm (peasant farm)

Of course, the list of peasant farm members cannot remain “in one place.” It is also possible to admit new members and expel experienced workers. Chapter 5 of the law is devoted to this topic.

It's quite simple:

The admission of new members occurs with the mutual consent of all members of the peasant farm and with a written application from the new entrant.
. Leaving the farm must also be preceded by a written statement.

From the members of the farm, with the mutual consent of all, its head is elected, who must carry out his work for the benefit of the entire organization, without allowing the rights of any of its members to be infringed.

Article 17 of the law defines the powers of the head of the peasant farm:

“The head of the farm:

• organizes the activities of the farm;
• acts on behalf of the farm without a power of attorney, including representing its interests and making transactions;
• issues powers of attorney;
• carries out the hiring of workers in the farm and their dismissal;
• organizes accounting and reporting of the farm;
• exercises other powers determined by agreement between members of the farm.”

Closing and re-registration of peasant farms

If the head of the farm does not carry out his activities for six months, then his members at the meeting have the right to raise the issue of replacing him, which, however, does not entail the exclusion of the unsuccessful head from the members of the peasant farm.

The law allows the union of several peasant farms into unions on any basis, as long as the activities of such a new association meet the goals of the work of each peasant farm and fully comply with the laws of the Russian Federation.

Otherwise, supervisory authorities have the right to terminate the activities of any farm by court. Other reasons for the closure of peasant farms are also identified:

• By mutual consent of all members;
• If for various reasons there is not a single member left in the peasant farm;
• In case of bankruptcy of the farm;
• In case of transformation of a peasant farm into a production cooperative or business partnership.

If your peasant farm was created according to the old law of the RSFSR No. 348-1 “On Peasant (Farm) Farming” of 1990, then its re-registration is not required. Moreover, such farms can be transformed into “legal entities” on equal terms.

There is just a small nuance that needs to be kept in mind.

If your farm was already initially organized as a legal entity according to the old law of 1990, then re-registration is also not required, but only until January 1, 2021! This provision was introduced by laws No. 239-F3 and No. 263-F3 of October 30, 2009 and December 25, 2012, respectively.

Of course, organizing a peasant farm is a matter for enterprising people, real hard workers on the earth, who connect all their lives with it. later life. It cannot be said that the many laws adopted have ensured any successful advancement for this form of organizing agricultural work on the land.

But what is certain is that the state thus speaks of its complete peasant farm support, and then it will depend on your luck, how things will go, how well thought out it will be and how truly in demand it will be on the market.

But here are some tips from those who decided to go down this road one day and were not disappointed:

• Be sure to gain experience in relationships and work. You shouldn’t rush into business headlong. First, test the peasant farm in a small, even test version, which will not require large financial investments, then gradually expand.
• Rely only on yourself in this work, apply for loans as little as possible. At the very least, all work with banks should be thought out to the smallest detail. And this is despite the fact that the state is supposedly constantly ready to support the development of peasant farms. But Skrynnik, having worked as a minister for 3 years, why did she go to live in the West, and here they are also talking about some kind of summons for her to the investigative authorities. All this terribly discredits the industry itself and its initiatives, which are generally very promising.
• All work must be accurately calculated, its algorithm must be understandable to any member of the farm, everyone must strictly carry out their work and understand 100% what the contribution of this work is to the success of the entire enterprise.
• It is very convenient that peasant farms can supply their products to any retail outlets, while products from private plots cannot appear in stores. Peasant farms are subject to a single tax, and this is only 6% of the total turnover of the farm. Well, when a peasant farm has grown enough, it can count on state help, but this will require official registration as a legal entity.

And here are the warnings from those who have made big shots in this matter:

• Peasant farms should not, at least at the beginning, get involved with trade - stop for now on solving the main problem of cultivation;
• The task of finding buyers for their products should become a permanent task for any peasant farm, and from here there is only one conclusion - constant advertising of their products and constant improvement of both their quality and services for their supply.

Why register as a Peasant Farm and is it profitable? Video