Audio lecture introduction to the theory of political governance. Summary: The topic is an introduction to the theory of management. The golden bridle will not make the nag a trotter. Preface to control theory

The legal definition of self-regulation is given in the Law on SRO, by virtue of which self-regulation is defined as an independent and proactive activity carried out by subjects of entrepreneurial or professional activity, and the content of which is the development and establishment of standards and rules for the specified activities, as well as control over compliance with the requirements of these standards and rules (clause 1 of article 2).

Different approaches are also present when characterizing the essence of self-regulation: some authors indicate that it consists in transferring certain functions of state regulation of entrepreneurial and professional activities to SROs; others point out that self-regulation is non-state legal regulation, not a continuation of state regulation, but an addition (alternative) to the latter. In our opinion, the essence of self-regulation is determined depending on its type. "Voluntary" self-regulation is an independent way of regulating business and professional activities. At the same time, it cannot be opposed to state regulation, since SROs operate on the basis of legislation and their activities are sanctioned by the state. “Delegated” self-regulation should be viewed as a type of government regulation. “Mixed” self-regulation is intended to complement government regulation in branch.

When characterizing self-regulation as a method of regulation, three types (or models) of it are traditionally distinguished: voluntary, delegated and mixed. The criterion for this classification is the degree state participation in self-regulation.

In accordance with the first model, participation in an SRO is voluntary and develops because it gives its members a competitive edge. SROs also serve to represent the interests of their members in relations with authorities and consumers. State intervention here is reduced to establishing general rules and the principles of organization and activities of SRO. This model is implemented in Russia in the SRO Law as the main one. With this approach, SROs develop standards and rules for their members and monitor their compliance. These standards and rules are mandatory for all its members, for their violation, disciplinary measures are provided (Articles 4, 10 of the Law on SRO).

The essence of delegated self-regulation lies in the fact that membership in an SRO is a prerequisite for entrepreneurial or professional activity. Thus, the state establishes special requirements for the legal capacity of the relevant entities. So, Art. 49 of the Civil Code of the Russian Federation established that in the cases provided for by law, a legal entity can engage in separate types activities only on the basis of membership in an SRO or a certificate of admission to a certain type of work issued by the SRO. The process of "delegation" is reduced to the transfer state functions SROs, as a result of which the latter are endowed with their own powers that are not characteristic of the subjects of civil relations. This self-regulation model replaces the institution of licensing. According to M.Yu. Chelyshev, self-regulation is manifested in the presence of an administrative and legal component, which consists in special, essentially public, means of influencing SROs on their members as disciplinary measures for violating the requirements of SRO standards and rules, conducting scheduled and unscheduled inspections.

The empowerment of SROs with powers in relation to their members allows individual authors to classify them as public corporations, since they meet some of the characteristics of a legal entity of public law highlighted in the doctrine: a) the purpose of activities aimed at pursuing public, public interests; powers of authority, c) special legal capacity, d) special regime of property that constitutes the compensation fund of the SRO. However, SRO, in contrast to legal entities public law is not created on the basis of a public authority act (special law), that is, the authorization procedure for creation is not applied to them.

With mixed self-regulation, as a rule, both state regulatory mechanisms (for example, licensing) and self-regulation operate. This model is used in the Russian Federation on the market valuable papers, where SROs with compulsory membership, created in a permissive manner, act together with the licensing authority in the regulation of professional activities. Thus, SROs develop basic standards subject to approval by the Bank of Russia, have the right to exercise the powers of the Bank of Russia delegated to them (Articles 5, 7 of the Federal Law “On Self-Regulatory Organizations in the Financial Market and on Amendments to Articles 2 and 6 of the Federal Law“ On amendments to certain legislative acts Russian Federation"" Dated July 13, 2015 No. 223-FZ). At the same time, the implementation of the security function by them is not provided for (there is no obligation to form the SRO of the compensation fund, with the exception of the SRO of forex dealers), since financial stability is one of the licensing requirements for financial market participants. Also, in addition to licensing activities, compulsory SRO membership is provided for organizers gambling in bookmakers and sweepstakes. The documents, standards and rules of these organizations are subject to approval (agreement) with the regulatory government agency; licensing control is exercised over activities in the relevant industry. However, for these activities, reducing the importance of regulatory and control functions SRO, the legislator assumes the implementation of the SRO security function, making up for the lack of financial guarantees not provided for by the licensing mechanism for organizers of gambling in bookmakers and sweepstakes.

2011, N 2

For the first time, the initiative to create an agency self-regulatory organization (SRO) was shown by the Russian Union of Travel Industry (PCT), thereby emphasizing that the topic of self-regulation in the field of Russian tourism is very relevant. According to the PCT, membership of a tourism organization in an SRO can become one of the criteria for consumer choice and one of the methods of combating unscrupulous travel agencies.

Self-regulation Institute Creation of SRO, goals and objectives

To get an idea of \u200b\u200bwhat is meant by self-regulation in a particular field of activity, it is necessary to refer to the Law on Self-Regulatory Organizations<1>... According to Art. 2 of this Law, self-regulation should be understood as an independent and proactive activity that is carried out by subjects of entrepreneurial<2> or professional activity<3> and the content of which is the development and establishment of standards and rules for the specified activities, as well as monitoring compliance with the requirements of these standards and rules. So, self-regulation is based on the development of rules according to which this or that activity should be carried out, as well as control over compliance with these rules. The subject of self-regulation is the entrepreneurial (professional) activity of the entities united in the SRO. Membership in an SRO can be both voluntary and mandatory (Art. 5 of the Law on Self-Regulatory Organizations).

<1> Federal Law of 01.12.2007 N 315-FZ.
<2> Individual entrepreneurs and legal entities (clause 3 of article 2 of the Law on self-regulatory organizations).
<3> Individuals carrying out professional activities (clause 3 of article 2 of the Law on self-regulatory organizations).

On a note. To become a member of an SRO, you must fill out a form, submit an application established sample and a package of documents (most often in the form of notarized copies). The list of these documents may be different, but there are some that you cannot do without - constituent documents, passport pages (for individual entrepreneurs), a certificate of making an entry in the OGRN and registration with a tax authority, an extract from the Unified State Register of Legal Entities, Information letter on accounting in the statistical register of Rosstat, etc.

Before the introduction of the mandatory self-regulation in tourism, such membership for travel agents is voluntary, after that it is mandatory (of course, if there is a desire to continue to engage in this type of activity).

A self-regulatory organization can only be created in the form non-profit organizationbased on membership (Article 3 of the Law on Self-Regulatory Organizations). It brings together entrepreneurs and legal entities based on the unity of the industry of production of goods (works, services) or the market of manufactured goods (works, services). In Art. 15 of the Law on Self-Regulatory Organizations, the governing bodies of the SRO named the general meeting of its members (the supreme governing body), a permanent collegial and executive bodies management.

Note. Naturally, self-regulatory is an organization created to achieve certain goals. These goals are stipulated by both the Law on Self-Regulatory Organizations and other federal laws. We believe that if self-regulation in the travel agency services market is recognized as promising, then the corresponding provisions will appear in the Law on the Basics of Tourism Activities, but for now, for example, you can see the provisions of the Town Planning Code, in Art. 55.1 of which goals are formulated for self-regulatory organizations in the field of construction, design and overhaul:

prevention of harm to the life or health of individuals, property of individuals or legal entities due to defects in work that affect the safety of facilities capital construction and performed by members of the SRO;
improving the quality of construction, reconstruction, overhaul of capital construction projects.

In other words, the goal of an SRO in this particular case is to prevent harm (including to individuals) as a result of the performance of work (provision of services) by SRO members within the framework of certain activities and to improve the quality of these works and services.

Besides general provisions on the form and purpose of creating an SRO, the Law on Self-Regulatory Organizations (clause 3 of Article 3) imposes very specific requirements on such organizations in terms of the composition, availability of appropriate standards and ensuring additional property liability of each member of the SRO to the consumers of the goods (work, services) produced. It makes sense to talk about the last two requirements in more detail.

SRO standards and rules

In accordance with Art. 4 of the Law on Self-Regulatory Organizations, the competence of SROs includes the development and approval of standards and rules for entrepreneurial (professional) activities, which are understood as requirements for the implementation of such activities, mandatory for all members of this organization. At the same time, internal rules and standards must comply with federal laws and other regulations adopted in accordance with them. legal acts... Clause 5 of the named article obliges the SRO to establish disciplinary measures for its members for violating the requirements of the developed standards and rules.

Provision of property liability of SRO members

According to Art. 13 of the Law on Self-Regulatory Organizations, SROs have the right to apply the following methods of ensuring the property liability of their members to consumers of the goods (works, services) produced by them and other persons:

creation of a system of personal and (or) collective insurance. Moreover minimum size the sum insured under the liability insurance agreement of each member cannot be less than 30,000 rubles. in year;
formation of a compensation fund. The initial formation of this fund is carried out exclusively in monetary form due to contributions from SRO members in the amount of at least 3000 rubles. in relation to each member.

Within the limits of the compensation fund, the SRO is liable for the obligations of its member arising as a result of harm caused by deficiencies in the goods (works, services) produced by the SRO member. Payments from the compensation fund can be directed solely for the purpose of ensuring the property liability of SRO members to consumers (other persons), unless, of course, the list of payments from the fund is expanded by the relevant federal law. By the way, the return of contributions to the compensation fund to SRO members is permissible only if it is directly provided for by the relevant law.

So, the compensation fund as a way to ensure the property liability of SRO members is formed by contributions from SRO members aimed at its creation. At the same time, members of the SRO pay other contributions, directed directly to the formation of the property of the SRO (Article 12 of the Law on Self-Regulatory Organizations). We are talking about regular and one-time contributions (admission, membership and target), as well as voluntary property contributions and donations.

Monitoring the activities of members

Control is carried out through scheduled and unscheduled inspections (Article 9 of the Law on Self-Regulatory Organizations). The subject of the audit is compliance by SRO members with the requirements of standards and rules, terms of membership.

Duration scheduled inspection established by the permanent collegial management body of the SRO. It is held at least once every three years and not more often than once a year.

The reason for holding unscheduled inspection SRO member's activities may be a complaint sent to the SRO about his violation of the requirements of standards and rules. Thus, tourists have a hypothetical opportunity to obtain double protection of their rights and interests: from the Rospotrebnadzor (traditionally) and from the SRO. In the course of an unscheduled inspection, only the fact of violation indicated in the complaint is subject to study, while the SRO member is obliged to provide all the necessary information at the request of the SRO.

Materials on violations revealed during the inspection are transferred to the disciplinary body for consideration of the issue of applying disciplinary measures against a member of the SRO. The consideration of such cases takes place in the presence of the persons who sent the complaints and members of the SRO, whose illegal actions are the subject of consideration (Article 10 of the Law on Self-Regulatory Organizations). Based on its results, a decision is made to apply the following disciplinary measures against the SRO member:

an order to eliminate the identified violations within the prescribed period;
warning;
imposition of a fine;
drawing up a recommendation to the collegial governing body of the SRO to expel the violator from the membership;
other measures enshrined in internal documents.

The decision to expel a person from the SRO is taken by at least 75% of the votes of the members of the body for the consideration of cases. The rest of the decisions are taken by majority vote. Decisions, with the exception of a decision on exclusion, can be appealed by a member of the SRO to a collegial body. The decision to exclude can be appealed to the court.

Notification of the tax authority about participation in an SRO

Based on pp. 2 p. 2 art. 23 of the Tax Code of the Russian Federation, taxpayers - organizations and entrepreneurs are required to notify the tax authority in writing about all cases of participation in Russian and foreign organizations (no later than one month from the date of the beginning of such participation). The notification is made accordingly at the location of the organization or the place of residence of the entrepreneur. As indicated in the Letter of the Ministry of Finance of Russia dated July 17, 2009 N 03-02-07 / 1-369, this provision applies to organizations (entrepreneurs) that are members of the SRO. Thus, they are obliged to inform the tax authority about their participation in this non-profit organization. Taxpayers submit the necessary information in the form N С-09-2<4>... The informational value of such a message lies in the indication of information about the share of participation in a Russian (foreign) organization in percent. However, it is not possible to determine the share of participation of SRO members. The fact is that the creation of an SRO, like any other non-profit organization, does not imply the formation of the authorized capital. This means that the share of direct participation of an SRO member cannot be determined, therefore, when filling out the corresponding message, the field for indicating information about the share of participation should be left blank. The message must be accompanied by a copy of the membership decision and a certificate of membership.

<4> Approved by Order of the Federal Tax Service of Russia dated April 21, 2009 N MM-7-6 / [email protected]

Clause 7 of Art. 23 of the Tax Code of the Russian Federation allows the possibility of submitting this message in in electronic format via telecommunication channels using electronic digital signature... The format for submitting form No. С-09-2 in electronic form was approved by Order of the Federal Tax Service of Russia dated 09.06.2009 No. MM-7-6 / [email protected]

Failure to submit the message on time is fraught with a fine of 200 rubles for the organization (entrepreneur). for each document not submitted. Application of paragraph 1 of Art. 129 of the Tax Code of the Russian Federation is illegal, since this article deals with the responsibility of other persons other than taxpayers and payers of fees (Resolution of the FAS UO dated 09.07.2008 N F09-4833 / 08-C3).

Accounting for contributions to SRO Accounting

Above, we mentioned that membership in an SRO involves making several contributions that are different in their purpose (their names speak for themselves): introductory, annual membership and contributions to the compensation fund. Until 2011, accounting was an issue, and in the professional community there were several approaches to accounting for such contributions: using account 97 "Deferred expenses"; without using account 97 and with a one-time accounting of the entire amount of paid contributions on cost accounting accounts (20, 25, 26, 44); using account 97 in terms of accounting for annual membership fees and a one-time write-off of the amounts of entrance fees and contributions to the compensation fund to the corresponding cost accounting accounts (20, 25, 26, 44). It must be admitted that the variety of accounting options did not arise "from scratch", but was predetermined by the wording in the legislative acts on accounting... In particular, clause 65 of the Regulation on accounting and financial reporting<5> until recently prescribed the costs incurred in reporting period, but relating to the next reporting periods, should be reflected in the balance sheet as a separate item as deferred expenses and written off in the manner established by the organization (evenly, in proportion to the volume of products, etc.), during the period to which they relate. At the moment, the content of clause 65 (as amended by the Order of the Ministry of Finance of Russia of 24.12.2010 N 186n<6>) has undergone significant changes and the norm is as follows: the costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions asset recognitionestablished by regulatory legal acts on accounting, and are subject to write-off in the manner prescribed for the write-off of the cost assets of this type.

<5> Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
<6> Registered in the Ministry of Justice on February 22, 2011 N 19910. Comes into force with the 2011 financial statements. Not published at the time of going to print.

Thus, in our opinion, in 2011, for organizations entering the SRO, contributions (admission, membership, compensation fund) should be reflected in the cost accounting accounts (20, 25, 26, 44) without using account 97 "Expenses future periods "and, accordingly, without even inclusion in the cost of goods (works, services) or in the composition of commercial, administrative or other expenses.

Tax accounting

According to paragraphs. 29 p. 1 of art. 264 of the Tax Code of the Russian Federation, contributions, deposits and other compulsory payments paid to non-profit organizations, if the payment of such contributions, deposits and other mandatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, deposits and payments, are accounted for as costs associated with production and sale. Based on the above rate, entrance and annual fees, contributions to the compensation fund are taken into account as expenses for tax purposes<7>, and at a time according to the rules of paragraphs. 3 p. 7 art. 272 of the Tax Code of the Russian Federation (accrual method)<8>... The date of such expenses is recognized as the date of settlements in accordance with the terms of the concluded agreements, or the date of presentation to the taxpayer of documents serving as the basis for making calculations, or the last date of the reporting (tax) period. Please note that if an organization pays fees for membership in an SRO in the current year for next year (for example, in 2011 for 2012), then already in 2011 such an organization has the right to reduce the taxable base for income tax by the amount of contributions paid<9>... By the way, organizations that use the simplified taxation system and have chosen income reduced by the amount of expenses as an object of taxation are also entitled to recognize for tax purposes the amount of contributions paid to the SRO. We remind you that the "simplified people" got this opportunity in 2011 thanks to the amendments made Federal law from 28.12.2010 N 395-FZ in ch. 26.2 of the Tax Code of the Russian Federation.

<7> Letters of the Ministry of Finance of Russia dated 10.08.2010 N 03-03-06 / 4/75, dated 07.12.2009 N 03-03-06 / 1/790, dated 09.10.2009 N 03-03-07 / 25, dated 16.04.2009 N 03-03-06 / 1/254 and the Federal Tax Service of Russia dated 03.04.2009 N SHS-22-3 / [email protected]
<8> Letters of the Ministry of Finance of Russia dated 12.07.2010 N 03-03-05 / 150, dated 11.02.2010 N 03-03-06 / 1/63.
<9> Letters of the Ministry of Finance of Russia dated 02.03.2010 N 03-03-06 / 1/99 and the Federal Tax Service for Moscow dated 02.04.2010 N 16-15 / [email protected]

The taxpayer can confirm the expenses incurred to pay contributions to the SRO with the following documents:

copies of certificates of SRO membership;
payment orders for the transfer of contributions;
accounts;
other documents issued by the SRO.

M.O.Denisova

Editor in Chief

"Travel and hotel services:

accounting and taxation "

I. V. Semina

Journal Expert

"Travel and hotel services:

accounting and taxation "

Many companies are offered to register. At the same time, some of them will not only prepare constituent and registration documents (including for specialists), but also help to promptly make changes to the admission (add or exclude types of work; make changes related to the change legal address or expanding contracts).

The activities of self-regulatory organizations are regulated by the Federal Law dated 01.12.2007 No. 315-FZ "On Self-Regulatory Organizations".

Under self-regulation means an independent and proactive activity that is carried out by subjects of entrepreneurial or professional activity and the content of which is the development and establishment of standards and specified activities, as well as monitoring compliance with the requirements of the specified standards and rules.

Self-regulation in accordance with this Federal Law is carried out on the basis of uniting subjects of entrepreneurial or professional activity into self-regulatory organizations.

Under the subjects business activities means individual entrepreneurs and legal entities registered in accordance with the established procedure and carrying out entrepreneurial activities defined in accordance with the Civil Code of the Russian Federation, and under subjects of professional activity - individualscarrying out professional activities regulated in accordance with federal laws.

Art. 3 of this law determines that self-regulatory organizations are non-profit organizations created for the purposes provided for by this Federal Law and other federal laws, based on membership, uniting business entities based on the unity of the industry of production of goods (works, services) or the market of goods (works) , services) or uniting subjects of professional activity of a certain type.

The union in one self-regulatory organization of subjects of entrepreneurial activity and subjects of professional activity of a certain type may be provided for by federal laws.

SRO requirements:

a non-profit organization created in accordance with the Civil Code of the Russian Federation and Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations", provided it meets all the requirements established by this Federal Law;
association within a self-regulatory organization as its members at least 25 subjects business or at least 100 subjects professional activity of a certain type, unless otherwise established by federal laws;
the existence of standards and rules for entrepreneurial or professional activities that are binding on all members of a self-regulatory organization;
provision by a self-regulatory organization of additional property liability of each of its members to consumers of produced goods (works, services) and other persons in accordance with Article 13 of the Federal Law.

Unless otherwise established by federal law, in order to carry out activities as a self-regulatory organization, a non-profit organization must create specialized bodies that monitor compliance by members of a self-regulatory organization with the requirements of standards and rules of business or professional activity and consider cases of application against members of a self-regulatory organization disciplinary measures provided for by the internal documents of the self-regulatory organization.

Non-profit organization acquires the status of a self-regulatory organization from the date of entering information about a non-profit organization in the state register of self-regulatory organizations and loses the status of a self-regulatory organization from the date of exclusion of information about a non-profit organization from the specified register.

The purpose of the SRO - self-regulation of the entrepreneurial or professional activities of the subjects united in this organization.

Self-regulatory organization:

develops and approves standards and rules for business or professional activities (federal laws may establish other requirements, standards and rules);
on its own behalf and in the interests of its members, has the right to apply to the court with an application for invalidation of not complying with the federal law, the obligation to comply with which is imposed on the members of a self-regulatory organization;
must establish disciplinary measures against members of the organization for violating the requirements of the standards and rules of the self-regulatory organization, as well as ensure information transparency of those affecting the rights and legitimate interests any persons of the activities of members of a self-regulatory organization.

The main functions of the SRO:

develops and sets the terms of membership subjects of entrepreneurial or professional activity in a self-regulatory organization;
applies disciplinary measuresprovided for by this Federal Law and internal documents of a self-regulatory organization in relation to its members;
forms arbitration courts to resolve disputes arising between members of a self-regulatory organization, as well as between them and consumers of goods (works, services) produced by members of a self-regulatory organization, and other persons, in accordance with the legislation on arbitration courts;
analyzes the activities of its members on the basis of information submitted by them to the self-regulatory organization in the form of reports in the manner prescribed by the charter of the non-profit organization or other document approved by the decision general meeting members of a self-regulatory organization;
represents the interests of members a self-regulatory organization in their relations with government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies;
organizes vocational training, certification employees of members of a self-regulatory organization or certification of goods (works, services) produced by members of a self-regulatory organization, unless otherwise provided by federal laws;
ensures information transparency activities of its members, publish information about this activity in the manner prescribed by this Federal Law and internal documents of a self-regulatory organization;
controls for the entrepreneurial or professional activities of its members in terms of their compliance with the requirements of the standards and rules of a self-regulatory organization, the conditions of membership in a self-regulatory organization;
examines complaints on the actions of members of a self-regulatory organization and cases of violation by its members of the requirements of the standards and rules of a self-regulatory organization, conditions of membership in a self-regulatory organization.

A self-regulatory organization has the right to:

dispute on their own behalf in accordance with the procedure established by the legislation of the Russian Federation any acts, decisions and (or) actions (inaction) of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation and local governmentsviolating the rights and legitimate interests of a self-regulatory organization, its member or members, or creating a threat of such violation;
participate in the discussion of projects federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, state programs on issues related to the subject of self-regulation, as well as send to the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local authorities conclusions on the results of by her independent expertise of draft regulatory legal acts;
submit for consideration authorities and local self-government bodies proposals on the formation and implementation of, respectively, state policy and the policy implemented by local self-government bodies in relation to the subject of self-regulation;
request information from authorities and local self-government bodies and receive from these bodies information necessary for the self-regulatory organization to perform the functions assigned to it by federal laws, in the manner prescribed by federal laws.

Self-regulatory organization not entitled carry out activities and take actions that entail the emergence of a conflict of interests of the self-regulatory organization and the interests of its members or create a threat of such a conflict.

Self-regulation is an independent and proactive activity that is carried out by subjects of entrepreneurial or professional activity. Self-regulation is carried out on the basis of uniting subjects of entrepreneurial or professional activity in self-regulatory organizations.

Business entities - individual entrepreneurs and legal entities, registered in accordance with the established procedure

Subjects of professional activity - FL, carrying out professional activity regulated in accordance with federal laws.

The subject of self-regulation is the entrepreneurial or professional activity of subjects united in self-regulatory organizations.

1.develops and establishes requirements for membership of subjects of entrepreneurial or professional activity of a self-regulatory organization, including requirements for joining a self-regulatory organization;
2. applies disciplinary measures provided for by laws and internal documents of a self-regulatory organization in relation to its members;
3. forms arbitration courts to resolve disputes arising between members of a self-regulatory organization, as well as between them and consumers of goods (works, services) produced by members of a self-regulatory organization, and other persons, in accordance with the legislation on arbitration courts;
4. analyzes the activities of its members on the basis of information provided by them to the self-regulatory organization in the form of reports in the manner prescribed by the charter of the self-regulatory organization or other documents approved by the decision of the general meeting of the members of the self-regulatory organization;
5. represents the interests of members of a self-regulatory organization in their relations with government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local government bodies;
6. organizes professional training, certification of employees of members of a self-regulatory organization or certification of goods (works, services) produced by members of a self-regulatory organization, unless otherwise provided by federal laws;
7. Ensures information transparency of the activities of its members, publishes information about these activities in the manner prescribed by this Federal Law and internal documents of the self-regulatory organization.
29. Which legal entities cannot be declared insolvent (bankrupt)

Cannot be declared insolvent (bankrupt):

1. state-owned enterprises, institutions
2.political parties
3. religious organizations.
30. Concept and signs of insolvency (bankruptcy)

Insolvency (bankruptcy) - recognized arbitration court the inability of the debtor to fully satisfy the claims of creditors for monetary obligations and (or) fulfill the obligation to pay mandatory payments.

Signs of insolvency (bankruptcy):

- the presence of a monetary obligation of the debtor of a debt nature;
- the inability of a citizen or legal entity to satisfy the claims of creditors for monetary obligations and (or) to fulfill the obligation to pay mandatory payments within three months from the date of their execution;
- the presence of debt in relation to a citizen in the amount of at least 10 thousand rubles, and a legal entity - at least 100 thousand rubles;
- official recognition of insolvency by an arbitration court.

For citizens, legislation establishes an additional sign of insolvency (bankruptcy) - the excess of the amount of his obligations over the value of his property.

According to Article 2 of the Federal Law No. 315-FZ "On Self-Regulatory Organizations" (hereinafter - 315-FZ), "self-regulation is understood as an independent and proactive activity that is carried out by subjects of entrepreneurial or professional activity and the content of which is the development and establishment of standards and rules of the specified activities, as well as control over compliance with the requirements of these standards and rules. " Self-regulation is carried out on the basis of the union of subjects of entrepreneurial or professional activity in self-regulatory organizations (SRO).

In other words, SROs uniting legal entities and individual entrepreneurs, or subjects of professional activity of the same type, themselves establish the rules for conducting economic activity in their industry, monitor their observance and the application of sanctions to violators, provide pre-trial resolution of disputes. This ensures minimal government interference in market activities.

There are two main forms of self-regulation: A) voluntary - when a group of economic agents sets their requirements and ensures their implementation. An example of such groups can be associations, combined enterprises and individual entrepreneurs on a professional basis. They develop their own rules, codes and implement them on a voluntary basis, also complying with all the requirements of the legislation in the field of their activities. B) delegated - the state transfers a number of functions to regulate activities in the industry to self-regulatory organizations (SROs), exercising supervision not over the activities of enterprises, but the SROs in which they are members. At the same time, the state fixes the minimum requirements that must be met by SROs, their documents, admission rules, etc. And membership in an SRO becomes mandatory for business entities in the industry. On this basis, self-regulating organizations of arbitration managers and appraisers are already operating in Russia. Federal Law No. 148-FZ "On Amendments to the Town Planning Code and Certain Legislative Acts" (hereinafter - 148-FZ) established another industry where the regulation of activities is transferred to the SRO - construction. 148-FZ established three types of SROs in construction: 1) self-regulatory organizations based on the membership of persons performing engineering surveys; 2) self-regulatory organizations based on the membership of persons preparing project documentation; 3) self-regulatory organizations based on the membership of persons carrying out construction. According to Law 148-FZ, a non-profit partnership to acquire the status of an SRO must meet a number of requirements: 1) unite at least 100 members ( construction organizations), or 50 members (survey and design organizations); 2) the existence of a compensation fund. (see below); 3) availability of a package of documents:

requirements for the issuance of certificates of admission to work that have an impact on the safety of capital construction facilities. They establish the conditions for the issuance of certificates of admission by the self-regulatory organization;
rules of control in the field of self-regulation, establishing the rules for monitoring compliance by members of a self-regulatory organization with the requirements for issuing certificates of admission, requirements of standards of self-regulatory organizations and self-regulation rules;
a document establishing a system of disciplinary measures for non-compliance by SRO members with the requirements for issuing certificates of admission, control rules in the field of self-regulation, requirements technical regulations, requirements of standards and rules of SRO;
as well as a copy of the certificate of state registration and the charter of the NPO; copies of documents, certified by the NCO, confirming the state registration of its members - legal entities, as well as copies of certificates of state registration of its members - individual entrepreneurs (hereinafter - IP); a list of NPO members with an indication of the type of entrepreneurial or professional activity they carry out, which is the subject of self-regulation; documents confirming that NPOs have methods of ensuring the responsibility of members to consumers of produced goods (works, services) and other persons, provided by law.