Donation, in turn, is impossible both in relation to certain categories of persons and between commercial organizations. Indirectly, the ban on gratuitous formalization of relations between two commercial organizations is explained by the fact that the basis of entrepreneurial activity in accordance with the Civil Code of the Russian Federation is profit-making, and this is completely excluded by gratuitous relations. Taxation An individual may well enter into an agreement with a commercial organization, however, even the provision of services free of charge in in this case may be accompanied by the need to pay taxes. And this is quite natural. Article 146 of the Tax Code of the Russian Federation defines the provision of gratuitous services as an object of VAT taxation. The courts think the same. For example, in 2004, one of the arbitration courts examined materials in a case between one of the entrepreneurs and the tax inspectorate.
Who should not enter into an agreement? Due to the fact that, from the legal point of view, the position of a gratuitous agreement is practically not defined, it is often equated to a gift agreement.
There are no obstacles to concluding such an agreement between an individual and a legal entity, although even the gratuitous provision of services may entail additional taxes. Where can I find a sample contract for the provision of services free of charge with an individual? As mentioned earlier, gratuitous contracts are concluded in the form that is typical for a specific contract (for example, a contract of transportation, storage, contract, and so on). Therefore, when drawing up an agreement for the provision of gratuitous services, it is worth looking for a sample, guided not by its gratuitous nature, but based on the subject of the agreement.
It should be borne in mind that part four of Art. 11 of the Labor Code of the Russian Federation provides that in cases where the court has established that a civil law agreement actually regulates labor relations between an employee and an employer, the provisions of labor legislation and other acts containing norms are applied to such relations labor law. As noted in the ruling of the Constitutional Court of the Russian Federation dated May 19, 2009 N 597-О-О, courts of general jurisdiction, when considering the issue of recognizing the relationship between an employer and an employee as either labor or civil law, must not only proceed from the presence (or absence) certain formalized acts (civil contracts, staffing tables, etc.), but also to establish whether there were in fact the signs of labor relations and an employment contract specified in Articles 15 and 56 of the Labor Code of the Russian Federation.
Responsibilities of the Parties 2.1. The Contractor is obliged to: 2.1.1. Provide services to the Customer of proper quality in the manner and within the time limits provided for in this Agreement. 2.1.2. Proceed to fulfill your obligations assumed under this Agreement no later than. 2.2. The customer is obliged: 2.2.1. Provide assistance to the Contractor for the proper performance of duties, including providing the Contractor with all necessary information and documentation related to the activities of the services provided.
2.2.2. The Customer is obliged to reimburse the Contractor for all expenses incurred in connection with the performance of obligations under this Agreement. 3. Responsibility of the Parties 3.1. The parties are responsible for non-fulfillment or improper fulfillment of obligations under this agreement in accordance with the current legislation of Russia. 4. Final provisions 4.1.
A contract for the provision of gratuitous services is one of the most controversial civil law contracts. The conclusion of an agreement for the provision of services free of charge implies the absence in the text of the agreement of an obligation to pay for the services provided. Why then conclude such agreements? The answer is in our article.
Why do you need a contract for the provision of free services? Peculiarities of concluding a gratuitous agreement Is it possible to conclude an agreement for the gratuitous provision of services between legal entities? Subscribe to our channel in Yandex.Zen! Subscribe to the channel Where can I find a sample contract for the provision of services free of charge with an individual? Why do you need a contract for the provision of free services? Every day we are faced with the provision of gratuitous services, sometimes without suspecting it ourselves. The simplest example is surrender outerwear to the wardrobe.
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Peculiarities of concluding a gratuitous contract Download the contract The Civil Code of the Russian Federation provides for the possibility of concluding paid (with remuneration) and gratuitous contracts, that is, those that involve the provision of services (carrying out work, transferring valuables) without remuneration. Thus, the possibility of concluding an agreement in which there is no provision for payment or other compensation for services provided is not limited by law, although the Civil Code does not contain provisions that would describe the specifics of concluding such agreements. Based on this, we can say that a contract for the provision of services, including one that does not provide for payment, must meet general requirements requirements that legislation imposes on contracts.
Today, a contract for the provision of services free of charge is one of the most controversial documents of a civil law nature. And this is not surprising. One of the most important points of classical contractual agreements, namely the obligation to pay for services provided, is absent from it. Why are such agreements needed? Let's try to figure it out.
The content of the article
Who needs such agreements and why? In fact, the provision of services free of charge is quite common.
So, for example, we all handed over items of clothing to the wardrobe.
Attention
This Agreement is drawn up in two copies having equal legal force, one for each of the parties. 4.2. This Agreement comes into force from the moment of its conclusion and is valid until the Parties fully fulfill their obligations. 4.3. This agreement may be terminated at any time at the initiative of either party.
In this case, the initiative party is obliged to send the other party a notice of termination of this agreement no later than days before such termination. 4.4. In everything that is not provided for in this Agreement, the Parties are guided by current legislation. 5.
In what cases is it impossible to provide services free of charge? Due to the uncertainty of the legal status of a gratuitous agreement, judicial authorities often equate it to a gift agreement. Donation is prohibited in relation to certain categories of persons, as well as between commercial structures. Indirectly, the ban on gratuitous contracts for the provision of services between two commercial structures is determined by the definition of entrepreneurial activity.
After all, the main goal of entrepreneurial activity, according to the Civil Code of the Russian Federation, is profit, which is absent in gratuitous agreements. There are no obstacles to concluding such an agreement between an individual and a legal entity, although even the gratuitous provision of services may entail additional taxes.
Russian legislation provides for the possibility of concluding an agreement for the provision of services free of charge. This means that a business or individual does something for nothing for another business or individual, without asking in return for money or other compensation for the effort, time, and possibly funds expended.
Concluding agreements for the provision of services free of charge - great opportunity people with disabilities are guaranteed to get what they need from the institutions they deal with. After signing the relevant document, the responsibility of the performers increases and you can count on timeliness and good quality the service provided.
Such agreements apply general rules registration In other words, the same sample is used as in the case of paid services, only the clauses on cost and payment procedure are excluded.
This document must contain:
The Civil Code does not separately consider gratuitous contracts; it does not contain any prohibitions regarding to whom and what services can be provided free of charge. But in essence, such agreements are close to a gift agreement. Therefore, it is not permitted for one commercial organization to provide gratuitous services to another commercial organization.
In addition, you should not provide free services persons holding public positions, civil servants, employees of higher financial structures of Russia and organizations providing assistance in the field of education, medicine and social security.
These restrictions are designed to protect the interests of incapacitated persons and to prevent bribery, abuse of power and fraud. In all other cases, nothing prevents you from coming to an agreement on the demon paid services ah, regardless of whether the parties are legal entities or individuals.
The Tax Code has given Special attention services, works, property received free of charge. According to Article 250, they are included in income that is taken into account for taxation.
The receipt of any tangible or intangible assets is considered a business transaction subject to accounting in the reporting documents of the customer organization. Violation of this principle leads to errors and inaccuracies in reports. Thus, for what is given for free, the state demands to pay a tax.
The need for free services arises in a variety of spheres of life and economic activity.
There is often a need for free medical services. In this case, the text of the contract includes full list medical procedures, examinations and medicines provided free of charge. Also, the text itself or its appendix talks about the possibility of purchasing additional paid services.
Free transport services can be used as an incentive when purchasing a product when the seller promises to deliver it free of charge. These services may be contracted by a charity, usually for the benefit of more vulnerable groups of the population (for example, providing excursions), or by municipal services (for example, organizing movement during city events).
The initiator of the conclusion of a gratuitous provision agreement legal services There can be both government and commercial structures. If the state's goal is to offer free legal assistance to people from low-income and socially vulnerable segments of the population, then commercial firms working in the legal field use this method to attract wealthy clients to long-term cooperation.
The Russian Labor Code requires that any work performed by an employee for the benefit of the employer be paid. It does not provide for the gratuitous performance of work or provision of services. On the other hand, legal entities and citizens have the right to determine the terms of the employment contract themselves, if they are not expressly provided for in the law.
Since the Civil Code does not contain any instructions regarding gratuitous contracts, nor a prohibition on their conclusion, it is permissible to sign an employment contract for the gratuitous provision of services. Like any other contract for the provision of services, it is valid only if it specifies the type of services or work performed by the volunteer employee and is in writing.
Although the contract for the provision of services free of charge does not have an extensive legislative framework, the Civil, Labor and Tax Codes contain principles that are sufficient for the correct conclusion of such an agreement. It serves for social protection and welfare, and is used for charitable and advertising purposes.
If you need qualified advice regarding your situation, call the phone number listed at the top of the page, or send a question through the form at the bottom right of the screen. Our specialized lawyer will promptly respond and solve your problem!
Articles on the topic
Tell me what law can I rely on in the tax office regarding the failure to register my relatives (mother) as working in a store as a salesperson? I am an individual entrepreneur. The provision of one-time or ongoing assistance to the owner of an individual entrepreneur free of charge by a relative (and a friend too) does not apply to labor relations in accordance with part 1 article 15 Labor Code RF. This article states that only those relationships that are based on an agreement between the employee and the employer on the personal performance of a labor function by the employee for pay are considered labor relations. If a relative (and a friend too) does some work for free, then such help should not be considered as implementation labor activity within the framework of labor relations with the employer. However, it is everywhere human factor, and therefore the tax inspector considers the issue differently in each specific case.
Of course, hiding behind the above, many employers do not draw up employment contracts with relatives and friends who work for them for pay. In practice, situations constantly arise when the tax office requires the execution of an official employment contract, even with close relatives. It is almost impossible to prove the fact of receiving remuneration for the work performed if both the employer and the employee do not want to advertise it. There are cases of similar cases being considered in the courts, which more often end in a positive decision in favor of the individual entrepreneur. Practice has shown that tax inspectors, for the most part, have a very superficial understanding of legislative issues; usually a visit to the inspectorate with a lawyer who competently and clearly explains the articles of the law to the inspector, resolves the issue without bringing it to court.
Article 23 of the Universal Declaration of Human Rights, adopted at the third session of the UN General Assembly by resolution 217 A (III) of December 10, 1948, Article 37 of the Constitution of the Russian Federation, as well as Article 2 of the Labor Code of the Russian Federation state that every person has the right to work freely chooses or freely agrees to. A person has the right to independently manage his ability to work for pay or free of charge, to choose a profession and type of activity, regardless of the presence or absence of family relations with the employer.
Agreement for the provision of free services
The person acting on the basis, hereinafter referred to as the “Contractor”, on the one hand, and the person acting on the basis, hereinafter referred to as the “Customer”, on the other hand, and together referred to as the “Parties”, have entered into this agreement as follows:
1. The Subject of the Agreement
1.1. Under this Agreement, the Contractor undertakes, on the instructions of the Customer, to provide services free of charge.
1.2. The contractor provides services personally.
1.3. The quality criteria for the services provided by the Contractor are:
1.4. The term for the provision of services is .
2. Responsibilities of the Parties
2.1. The performer is obliged:
2.1.1. Provide the Customer with services of appropriate quality in the manner and within the time limits provided for in this Agreement.
2.1.2. Proceed to fulfill your obligations assumed under this Agreement no later than.
The customer is obliged:
2.2.1. Provide assistance to the Contractor for the proper performance of duties, including providing the Contractor with all necessary information and documentation related to the activities of the services provided.
2.2.2. The Customer is obliged to reimburse the Contractor for all expenses incurred in connection with the performance of obligations under this Agreement.
3. Responsibility of the Parties
3.1. The parties are responsible for non-fulfillment or improper fulfillment of obligations under this agreement in accordance with the current legislation of Russia.
4. Final provisions
4.1. This Agreement is drawn up in two copies having equal legal force, one for each of the parties.
4.2. This Agreement comes into force from the moment of its conclusion and is valid until the Parties fully fulfill their obligations.
4.3. This agreement may be terminated at any time at the initiative of either party. In this case, the initiative party is obliged to send the other party a notice of termination of this agreement no later than days before such termination.
4.4. In everything that is not provided for in this Agreement, the Parties are guided by current legislation.
5. Details and signatures of the Parties
Executor Customer
Moscow "___"____20__
DOU "Public Fund", hereinafter referred to as the "Customer" represented by the director Ivanov Ivan Ivanovich, acting on the basis of the Charter, on the one hand, and Petrov Petrov Petrovich, hereinafter referred to as the "Contractor", acting on his own behalf, passport 77 78 1234567, issued Department of Internal Affairs of the Oktyabrsky district of Moscow, on September 22, 2003, on the other hand, entered into this agreement as follows:
1.1. Under this Agreement, the Contractor undertakes, on the instructions of the Customer, to perform work (provide services) free of charge on
_____________________________________________________________________.
1.2. The contractor performs the work (provides services) personally.
1.3. The criteria for the quality of work (services provided by the Contractor) are:
1.3.1. ________________________________________________________________
1.4. The deadline for completing work (rendering services) is ____________________________.
2.1. The performer is obliged:
2.1.1. Provide the Customer with services (perform work) of proper quality in the manner and within the time limits provided for in this Agreement.
2.1.2. Proceed to fulfill your obligations assumed under this Agreement no later than __________________________.
2.2. The customer is obliged:
2.2.1. Provide assistance to the Contractor for the proper performance of duties, including providing the Contractor with all necessary information and documentation related to the activities of the services provided.
2.2.2. The Contractor performs work (provides services) free of charge.
3. Responsibility of the Parties
3.1. The parties are responsible for non-fulfillment or improper fulfillment of obligations under this agreement in accordance with current legislation Russian Federation.
4. Final provisions
4.1. This Agreement is drawn up in two copies having equal legal force, one for each of the parties.
4.2. This Agreement comes into force from the moment of its conclusion and is valid until the Parties fully fulfill their obligations.
4.3. This Agreement may be terminated at any time at the initiative of either party. In this case, the initiative party is obliged to send the other party a notice of termination of this agreement no later than _____ days before such termination.
4.4. In everything that is not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation.
5. Details and signatures of the Parties
- one of the most controversial civil law contracts. Conclusion free services agreement implies the absence in the text of the contract of an obligation to pay for services rendered
The Civil Code of the Russian Federation provides for the possibility of concluding paid (with remuneration) and gratuitous contracts, that is, those that involve the provision of services (carrying out work, transferring valuables) without remuneration. Thus, the possibility of concluding an agreement in which there is no provision for payment or other compensation for services provided is not limited by law, although the Civil Code does not contain provisions that would describe the specifics of concluding such agreements.
In what cases is it impossible to provide services free of charge?
Due to the uncertainty of the legal status of a gratuitous agreement, judicial authorities often equate it to a gift agreement. Donation is prohibited in relation to certain categories of persons, as well as between commercial structures.
Indirectly, the ban on gratuitous contracts for the provision of services between two commercial entities is determined by the definition of entrepreneurial activity. After all, the main goal of entrepreneurial activity, according to the Civil Code of the Russian Federation, is profit, which is absent in gratuitous agreements.
There are no obstacles to concluding such an agreement between an individual and a legal entity, although even the gratuitous provision of services may entail additional taxes. For example personal income tax
Commercial organizations may not sign an agreement for the provision of services free of charge. On this page we offer you to download a free sample of such an agreement.
It is incredible, but it is a fact that in society there are subjects ready to provide gratuitous acts of various types. When legal relations are established between two individuals, no problems arise. Questions arise when the cooperation of other persons is assumed. Documentation here plays an important role in taxation, liability, rights and obligations and many other factors.
Currently free service agreement highly in demand by society. On this page we invite you to download a sample of such paper for free and create your own legal act. When the relationship between counterparties occurs free of charge, then paper control differs from paid services. However, written form must always be exceptional and competent.
Let us consider the main features of the gratuitous agreement under discussion. Commercial organizations do not have the right to sign a contract for the provision of services free of charge, since their main task is to make a profit from their own activities. Today, a common type of organizations involved in concluding such gratuitous agreements are foundations, charitable institutions, and any non-profit companies whose main activities are aimed at achieving specific goals without questions of profit.
Russian legislation provides for the possibility of concluding an agreement for the provision of services free of charge. This means that a business or individual does something for nothing for another business or individual, without asking in return for money or other compensation for the effort, time, and possibly funds expended.
Concluding agreements for the provision of services free of charge is a wonderful opportunity for people with disabilities to be guaranteed to receive what they need from the institutions with which they deal. After signing the relevant document, the responsibility of the performers increases and you can count on the timeliness and good quality of the service provided.
General rules of execution apply to such contracts.
In other words, the same sample is used as in the case of paid services, only the clauses on cost and payment procedure are excluded.
This document must contain:
The Civil Code does not separately consider gratuitous contracts; it does not contain any prohibitions regarding to whom and what services can be provided free of charge. But in essence, such agreements are close to a gift agreement. Therefore, it is not permitted for one commercial organization to provide gratuitous services to another commercial organization.
In addition, free services should not be provided to persons holding public positions, civil servants, employees of higher financial structures of Russia and organizations providing assistance in the field of education, medicine and social security.
These restrictions are designed to protect the interests of incapacitated persons and to prevent bribery, abuse of power and fraud. In all other cases, nothing prevents us from reaching an agreement on free services, regardless of whether the parties are legal entities or individuals.
The Tax Code paid special attention to services, work, and property received free of charge. According to Article 250, they are included in income that is taken into account for taxation. The receipt of any tangible or intangible assets is considered a business transaction subject to accounting in the reporting documents of the customer organization. Violation of this principle leads to errors and inaccuracies in reports. Thus, for what is given for free, the state demands to pay a tax.
The need for free services arises in a variety of spheres of life and economic activity.
There is often a need for free medical services. In this case, the text of the contract includes a complete list of medical procedures, examinations and medications provided free of charge. Also, the text itself or its appendix talks about the possibility of purchasing additional paid services.
Free transport services can be used as an incentive when purchasing a product when the seller promises to deliver it free of charge.
These services may be contracted by a charity, usually for the benefit of more vulnerable groups of the population (for example, providing excursions), or by municipal services (for example, organizing movement during city events).
The initiator of concluding an agreement for the provision of legal services free of charge can be both government and commercial structures. If the state's goal is to offer free legal assistance to people from low-income and socially vulnerable segments of the population, then commercial firms working in the legal field use this method to attract wealthy clients to long-term cooperation.
The Russian Labor Code requires that any work performed by an employee for the benefit of the employer be paid. It does not provide for the gratuitous performance of work or provision of services. On the other hand, legal entities and citizens have the right to determine the terms of the employment contract themselves, if they are not expressly provided for in the law.
If you need qualified advice regarding your situation, call the phone number listed at the top of the page, or send a question through the form at the bottom right of the screen. Our specialized lawyer will promptly respond and solve your problem!
Almost every day, each of us is faced with gratuitous services, that is, provided for free. When handing over clothes to the wardrobe or volunteer work, a written contract is not drawn up, but, nevertheless, the organization providing the service is responsible. And, despite the gratuitousness, the work must be done with high quality. And a written contract for the provision of services free of charge is intended to regulate the obligations and rights of the parties.
The Civil Code of the Russian Federation allows you to enter into an agreement for the provision of free services. But there is no clear provision on the preparation of the document. But it must comply with the law and have a clause stating that the work provided is free of charge.
Due to the fact that the code contains many uncertainties regarding the provision of services for free, such an agreement is equivalent to a gift. Therefore, it cannot be concluded between commercial organizations. This is due to the fact that the structures are engaged in entrepreneurship, which means that their activities are aimed at profit, which is not included in gratuitous contracts.
The cost of free actions should not exceed three thousand rubles.
A sample contract is shown in the photo.
A contract for the provision of services free of charge can be concluded between:
According to the contract, one of the parties provides the other with a service free of charge, without benefit to itself. Despite this, the transaction may entail additional taxes.
The agreement may be concluded:
A person providing free services can only perform them on a voluntary basis. But after signing the document, certain obligations are imposed on it.
A contract on performing actions in relation to other persons without material gain must contain the following clauses:
Important! If these points are missing, the agreement will be considered invalid.
Attention! If, as a result of termination of the contract, one of the parties suffers losses, it is necessary to describe methods for reimbursement of material costs.
Most often this employment contract involves the provision of the following services between the organization and the employee:
Despite the fact that the employee does not receive any money or have any material benefits, all of the listed services are equivalent to payments and other remuneration. This means taxes must be paid on these amounts.
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