Peasant farming is the legal form of an enterprise without forming a legal entity, provided for agricultural producers and processors. Such enterprises are created by members of the same family or may be represented by a single participant.
Legal features
The legislative basis for the registration of peasant farms, its continued existence and closure are provided for by law No. 74-FZ. Although some of the issues in the normative act are described quite superficially, the legislator most likely proceeded from the fact that such enterprises are nevertheless family-owned, so questions regarding the division of property and the payment of compensation will arise very rarely.
The registration actions themselves are practically no different from the registration of an individual entrepreneur. In the law on registration No. 129-ФЗ, there is no mention of the registration procedure of peasant farms, although they are often registered. At the beginning of last year, peasant farms registered more than 150 thousand.
Key concepts
Firstly, the peasant farm is not a legal entity, but after registration the head of the enterprise becomes an individual entrepreneur. Secondly, such an enterprise can only deal with the cultivation, processing and sale of agricultural products. Only relatives can be members of the enterprise, though not necessarily hard-earned, that is, family members of the wife and husband. However, members of the household who have an anemic relationship may be no more than 5 people.
The registration procedures for PIs and peasant farms are almost identical.
You can change a chapter only in two cases:
- he will resign;
- will cease to fulfill their duties for 6 months or more.
Members of the enterprise enter into an agreement with each other and own all the property with the rights of common shared ownership. If one of the members leaves the peasant farm, then for another two years he bears subsidiary responsibility.
But the biggest attraction of this legal form is government support for enterprises.
Step number 1 - preparing documents for registration
The procedure for the registration of peasant farms suggests that activities can be carried out in any region of the country, but the registration of the enterprise itself can only be carried out where the head of the future farm is registered.
The following documents should be prepared for registration:
- copy of the passport of the future chapter;
- the decision of all participants in the future enterprise, which can be executed in the form of an agreement or contract;
- completed form P21002;
- receipt confirming payment of the state fee, which today is 800 rubles.
If the future head of the farm will not be personally involved in submitting documents to the tax authority, then the application and a copy of his passport must be certified in a notary's office. At the same time, a power of attorney should be drawn up by a notary public for an authorized person who will carry out registration actions.
In cases where the head of the future enterprise does not have a certificate of registration, the registration of peasant farms is carried out at the place of his permanent residence.
Features of the contract
If there are several people on the farm, then a contract should be drawn up without fail. This document is not subject to registration with the tax authorities, but in fact it is the charter of the enterprise regulating the relationship between the parties. The following clauses should be prescribed in the contract:
- complete data on all participants in the holding, including the chapter;
- rights and obligations of the parties;
- regulations for the formation and use of joint property;
- the procedure for accepting new members of the economy;
- inheritance transfer procedure of membership in the enterprise;
- how will the procedure of exclusion from members of the economy;
- distribution of expenses.
Members of the peasant farm have the right to include other clauses in the contract, the main condition is that they do not contradict the letter of the law and do not infringe on the rights of individual members of the company. This document must be signed by all members. It is also recommended to attach copies of documents that will confirm the family ties of all members of the economy.
Rules for filling out form P21002
The registration form of the peasant farm and the rules for filling out the application are fixed by Order of the Federal Tax Service No. MMV-7-6 / 25.
The first page shows the data of the applicant, or rather the head of the future economy. In cases where such a person is a foreign citizen, you will have to translate his passport into Russian and notarize. TIN, gender, date and place of birth, citizenship information are registered.
On page 002 the address of residence is indicated, it can be written in accordance with the reduction rules, which are also spelled out in the Order. The following are documents that confirm the identity of the future chapter.
On the sheet "A" indicates the type of OKVED, which is planned for the economy. The classifier approved in 2014 should be used.
Suitable OKVED codes for peasant farms:
- 01.1. Growing annual crops.
- 01.2. Growing perennials.
- 01.3. Growing seedlings.
- 01.4. Selected if the company will be engaged in animal husbandry.
Within each subsection, the most appropriate codes should be selected that will correspond to the selected type of activity. For example, if the company grows tea, then the code 01.27.1 will do.
On sheet “B” data on the recipient of registration documents are registered. It is not necessary that this was precisely the head, there may be an authorized person, but then you will have to attach his power of attorney. Documents are allowed to be received by mail, then the address where they should be sent is registered.
If the form P21002 is not certified by a notary, the applicant should personally appear in the tax authority to carry out the registration of the household.
Step number 2 - submitting documents
Following the step-by-step instructions for the registration of peasant farms, now you can submit documents to the tax authority. The application and submitted papers are considered by the Federal Tax Service within 5 business days. In addition to presenting documents for registration, you can apply for the selected tax system.
Types of taxation
Peasant farming can operate on one of three taxation systems:
- general;
- simplified;
- single agricultural tax.
If the general taxation system is chosen, then it is in fact the same as that applied in carrying out activities on private entrepreneurship. The farm will pay 13% personal income tax and 18% VAT, transport and land taxes. It will also be necessary to make contributions to all funds: FSS, FOOMS, TFOMS and PFR.
However, in the first five years of the activity of peasant farms, 13% of personal income tax is exempted from payment.
If a simplified system is chosen during the registration of peasant farms, the farm can pay 6% tax or 15%, that is, income minus expenses. In some regions of Russia, rates are lower, so this issue is specified on the spot in each territorial branch of the Federal Tax Service.
Unified social tax is 6%, it is paid once every 6 months. Reporting is submitted only once a year.
Step number 3 - receiving documents
If the documents for registration of peasant farms in full order and comply with applicable law, then the head of the farm or an authorized person on the 6th day after submitting the documents may already receive a certificate and extract from the Unified State Register of Legal Entities, documents confirming registration with the Federal Tax Service.
What is next and in what cases can I get a refusal?
After receiving the registration documents, you should contact the statistical authorities and register there.You should also open a checking account with a banking institution. If necessary, you can order printing.
If the taxation regime has not yet been selected when registering the head of the peasant farm, then the application can be submitted within 30 days from the receipt of registration documents for the farm.
The tax service has the function of notifying the FIU and the FSS of the registration of a new farm. But if evidence from these funds does not come, then you will have to contact yourself.
You can rent a plot of land both before the registration of the farm and after.
State registration of peasant farms may be refused if members of the future enterprise fail to prove family ties. Also, peasant farms will not be registered if the chapter is already framed as an individual entrepreneur.
If the business has not “gone”?
Any entrepreneurial activity is associated with great risk, especially when it comes to growing plants or animals. Therefore, in some cases, peasant farms have to close. It is not difficult to do this, since the registration and closure procedure is very similar to the liquidation of IPs. No need to collect a huge package of documents. It will be required to submit to the tax inspectorate only an application in the form of P26002 and a receipt on payment of the state duty, today it is 160 rubles, as well as a certificate from the Pension Fund that the farm has no debt to it.
Peasant farms or private household plots?
Before many farmers the question arises: is it better to work by choosing a peasant farm or a personal subsidiary farm.
Private households have a lot of benefits, they are not entangled in a web of taxes, they do not need to submit reports. And the Tax Code for private households provides many benefits. So, for example, if a land plot does not exceed 2.5 hectares, then LPH is generally exempted from paying income tax on individuals. As a rule, this problem is solved by registering neighboring plots as relatives, and thus increasing land plots.
However, personal subsidiary farms have problems, they are not entitled to issue certificates of conformity, and this leads to the fact that the circle of potential consumers is significantly reduced. Such enterprises will not be given loans in large amounts. That is, LPH is not an entrepreneurial activity, although it involves the production and processing of agricultural products.