In accordance with the legislation of the Russian Federation,the competent state bodies maintain a single register, which includes information on small and medium-sized Russian enterprises, as well as IP, which, based on the indicators of economic activity, can be assigned to this category of businesses. What criteria should the firms meet for inclusion in the relevant register? How is information on economic entities included in it?
First of all, let's define what isthe register in question. This source is the state database, which reflects information about enterprises that, based on the criteria established by law, can be classified as subjects of small or medium-sized businesses.
Thus, an interested personcan, having carried out the inquiry in the register of subjects of small and average business, to make sure that, for example, its partner has the status of SME, which is confirmed by an official record in the relevant state database. As a rule, these interested parties are other state structures, municipal authorities, large suppliers, considering the possibility of cooperation with the MSP in various areas.
Use the resource in question,quite simply. It is integrated with the interfaces of the Federal Tax Service website. By going to it, you can check whether an organization belongs to the appropriate category.
It is worth noting that the resource under consideration is federal. That is, for example, a separate register of small and medium-sized entities business of Moscow, St. Petersburg or another Russian citynot provided. But, one way or another, all metropolitan enterprises, as well as registered in other regions - from those that meet the criteria for inclusion in the SMEs - are entered in this register.
But how do the information about these firms fall into the relevant databases?
Single register of small and medium-sized entitiesentrepreneurship is formed directly by specialists of the Federal Tax Service. That is, the participation of representatives of firms in this process is not required. The Federal Tax Service classifies businesses as belonging to the SME category on the basis of information that is found in government information systems.
It is assumed that there are no queriesFrom the side of the Federal Tax Service to enterprises with clarification of their status or requesting any information that would allow the company to be classified as SME, it will not be implemented.
Documents on the basis of which the firms will be classified, information about which should be entered in the register of subjects of small and medium business, can be:
- tax returns;
- Sources formed in the order of information communications of the Federal Tax Service with those or other subjects of legal relations.
In addition, for the formation of theregister can be used records recorded in the Unified State Register of Legal Entities and EGRIP - databases that are also administered by the Federal Tax Service. If the Federal Tax Service does not have documents on the basis of which information about the company can be entered in the register of subjects of small and medium-sized business of the Russian Federation, then the relevant records in the database are not supposed to be made by tax officials.
Based on what criteria an economic entity can be referred to the category of SMEs?
If it is a legalperson, the total share of state or municipal structures, public associations, religious organizations, backgrounds, in the authorized capital of the enterprise should not exceed 25%, and foreign firms not classified as SMPs - 49%.
In addition, a legal entity can be classified as an SME if:
- its shares - in case the legal entity is JSC - will be classified as securities of the high-tech segment of the economy in accordance with the procedure established by law;
- the activities of a legal entity are related tothe introduction of intellectual developments that belong to the founders of this legal entity - a state or municipal institution, classified in accordance with the law;
- a legal entity is a participant in the Skolkovo project;
- an economic entity is established by a legal entity included in the register of organizations that provide state support to certain persons in the sphere of innovations.
In turn, on the IP, these limitations are notare distributed. It is quite obvious that individual entrepreneurs can not have either shares or charter capital, which would be divided with someone. However, both the IP and the legal entity, claiming to be included in the register of small and medium-sized businesses - Moscow or any other city, must meet the statutory criteria for the number of staff.
The average number of their staff for the previous year should not exceed:
- 15 people, if the business entity is a microenterprise;
- 100 people - if the company is a small business;
- 250 people - if the company claims the status of an average enterprise.
Another universal criterion for assigning anytypes of economic entities - revenue. IP or legal entity, claiming to be included in the register of small and medium-sized businesses, must have revenues that do not exceed the limits set in the regulatory acts of the government of the Russian Federation. At the same time, revenues are summed up in all areas of activity carried out by the firm.
So, we have determined the main criteria, based onwhich these or other economic entities are included in the register of small and medium-sized enterprises of the Russian Federation. It will be useful to consider what information about them is recorded in the relevant database.
The register under review includes:
- names of legal entities or the same name. individual entrepreneurs;
- TIN of economic entities;
- addresses of firms or residence of IP;
- the date of inclusion of information on economic entities in a single register;
- specific categories of firms or IP in accordance with the classification established in legislation;
- information on whether the economic entity is newly created;
- information about OKVED IP and legal entities;
- Information on licenses issued to certain persons.
It is noteworthy that a number of information for the purposes of theirreflections in the register in question can be submitted by an economic entity to the Federal Tax Service on its own initiative. So, at the request of an IP or legal entity, the following may be included in the register of small and medium-sized enterprises of the Russian Federation:
- information on the products,
- information on the participation of an economic entity in partnership programs,
- information about the state contracts concluded by the company.
The company must provide this information inFTS in electronic form - with a qualified digital signature. At the same time, the introduction of the noted information into the Single Register of Small and Medium-Sized Enterprises can be carried out using separate interfaces of the Federal Tax Service's website.
How often can information be updatedin the database in question? For the first time information on business entities was included in the register of data on small and medium-sized businesses on August 1, 2016. Later it will be updated every year on August 10 based on the information that is available to the Federal Tax Service until July 1.
In addition, legislation provides for moreoperative, monthly adjustment - until the 10th day of the month when the grounds for implementing such a procedure appeared, the information in the relevant database. Thus, the register of subjects of small and medium-sized business, which is conducted by the FTS, can be updated if:
- it is required to include in it information on newly created economic entities;
- It is necessary to exclude from the register information about entrepreneurs or legal entities that have ceased their activities;
- there is a need to update important data on business entities - for example, about their addresses, about their licenses;
- you need to change information about the products produced by businesses.
At the same time, economic entities that interact with the Federal Tax Service are responsible for the reliability of the information that is provided to the Office.
So, in accordance with the legislation of the Russian Federation,the competent state bodies maintain a special register of enterprises, according to their criteria for the relevant category of small and medium-sized businesses. The purpose of this resource is to facilitate the receipt by interested parties of the fact that certain economic entities are officially classified as SMEs, in order to enter into legal relations with them, one of which should be a firm or IP as a SME.
In fact, this is a register of support for small andmiddle business, since it facilitates the work of the economic agents themselves, who are interested in entering into the relevant legal relations. Moreover, no effort is made on their part to include business information in databases within the framework of the resource under consideration, it is not supposed.
Maintenance of registries of small and medium-sized entitiesbusiness is carried out by the Federal Tax Service. At the same time, at the request of the company, the company can provide tax information to additional information about itself for the purpose of placement in the relevant databases.