Nowadays joint activities of individual entrepreneurs are becoming more and more common. Such cooperation has its own characteristics, which relate to the payment of taxes, reporting and drawing up a contract. Shared business allows you to enlist the support of other entrepreneurs and create a powerful organization that is profitable and has a strong position.

Forms of joint activities

There are 3 forms of implementation common business:

1. Registration of only one participant.

At the same time, other persons will not have any formal rights to the business. At conflict situation partners run the risk of being left with nothing, but there are measures to return part of the deposits. For example, you can draw up a lease or loan agreement, as a result of which it will be possible to assert that the second entrepreneur is also related to the individual entrepreneur.

2. Simple partnership.

Assumes equal rights participants for the activities carried out and the division of the profit received from the common business according to the contributions. Moreover, the latter can be stipulated in the agreement or assessed individually.

3. Consolidation into LLC.

This is the most secure form for each participant. In addition, a society with limited liability allows you to expand the scope of your business. Such a decision assumes that several persons are involved in the association. In this case, the budget is divided into shares. The volume of the latter is documented. Registration of an LLC requires the compulsory preparation of certain documents, the production of a seal and the presence of a current account. In this regard, many entrepreneurs consider opening an LLC more costly.

Specificity of the agreement

Whichever form of common business is chosen, it is necessary to conclude an agreement. The main objective of the document is to combine the capabilities of the participants, which will allow them to extract additional profits through an improved tax payment scheme. It is worth noting that only commercial structures and individual entrepreneurs can be parties to the agreement.

The main condition for a document confirming the conduct of a common business is the contribution of funds to the ongoing business by all parties.

This can be expressed in the provision of:

• Money or other property.
• Professional skills.
• Useful connections.
• Business reputation.

Moreover, the value of deposits can be determined by mutual agreement of the parties and indicated in the contract. Otherwise, the investments are considered equal. All invested funds and profit received as a result are joint property of partners, unless otherwise specified in the contract or provided by applicable law.

To draw up the document, it is best to seek the help of a lawyer. The specialist will provide a sample of the agreement on joint activities between SP. If you are ready to draw up a simple partnership agreement on your own, then you can download the form in the "library of contract forms".

In the process of formalizing the agreement, it is necessary to clarify the distribution of income, as well as the coverage of costs and expenses. Moreover, it is important to indicate the period of validity of the document and the conditions of termination or renewal, as well as the responsibility of the parties.

The distribution of profits depends on the share in the common business. In addition, the rights and obligations of the parties are clearly spelled out in the agreement.

Participants must carry out:

• Making the contribution specified by the agreement.
• Implementation of joint activities for the purpose of making a profit.
• The maintenance of the common property is in good condition.
• Performance accounting(if provided by agreement).

Each participant in a simple partnership has the right to:

• Exploitation of the property of partners.
• Access to documentation related to joint business.
• Carrying out activities on behalf of all members of the association.
• Conclusion of contracts with third parties on behalf of the parties to the agreement (if there is a power of attorney).
• Receiving a profit.

There are also cases when one of the partners violates the norms of the joint activity agreement. Then Art. 393 of the Civil Code of the Russian Federation, according to which a partner who has not fulfilled his duty is liable to other members of the association. That is, all the losses that the partnership suffered through the fault of a negligent participant are covered by the latter, and not shared between everyone.

Tax reporting

Common property and liabilities in joint activities are accounted for in the manner prescribed for individual entrepreneurs on the main taxation system (OSNO). The works carried out within the framework of the association are kept on a separate balance sheet, as indicated in PBU 20/03 "Information on participation in joint activities".

In the case when one of the partners or all of them use the simplified tax system, they add income from general activities to the list of non-operating profit, which is taken into account when calculating the collection for the single tax. (Clause 1 of Art. 346.15, Clause 9 of Art. 250 and the Tax Code of the Russian Federation.

Joint activities cannot be conducted by companies that use the simplified tax system, if the object of fees is profit.

For example, an enterprise with a simplified tax system under the “income minus expenses” regime pays a single tax at a rate of 15%. This company has signed an agreement with an unincorporated enterprise (unincorporated entity). Part of the profit from the general work, accrued in favor of the organization, is equal to 60,000 rubles. Income tax is 9,000 rubles (15% of 60,000 rubles).

As for maintaining the ledger of income and expenses (KUDiR), it is worth noting one very important point... Each entrepreneur of the association is obliged to keep the register of income and expenses. In one ledger, you need to indicate not only the income and expenses of the partnership, but also your own. The data must be entered in such a way that at the end it is clearly visible which numbers are individual and which are collective.

In the case of registration of an individual entrepreneur, only one of the participants bears all responsibility for maintaining reporting falls on him.

Doing a common business is a profitable deal that allows you to optimize the payment of taxes and increase the turnover of the company. But one should not forget that such an association has its own specifics and pitfalls. You need to carefully monitor the document flow, as well as the work of your partners.

represented by a person acting on the basis, hereinafter referred to as " Side 1", On the one hand, and in the person acting on the basis, hereinafter referred to as" Side 2", On the other hand, hereinafter referred to as" Parties", Have entered into this agreement, hereinafter referred to as the" Agreement ", as follows:

I. Subject of the contract

1.and (name of the parties to the agreement) undertake to act jointly to achieve common business goals, such as:

(nature of activity, tasks, goals)

2. Management of joint activities is entrusted to the person who is issued a power of attorney.

3. Forms of participation of the parties in achieving the goals specified in clause 1.1. contracts (cash contributions, property, labor participation):

3.1. (name of organization, form of participation)

4. Terms of work (stages) are determined calendar plan or Special conditions (underline as required) and are attached to the contract.

5. The order of delivery and acceptance of the work performed (stages), the composition of the acceptance committee, the list of documents to be submitted are determined by agreement of the parties.

6. The use of the products received (produced) as a result of joint activities is carried out (name of the organization, procedure for use) with the distribution of income: (procedure and size).

II. Duties of the parties

7. (name of organization) performs the following types of work:

8. (name of organization) performs the following types of work:

On their own or with the involvement of (name of the organization) within the time frame specified in Art.

9. Financing of work is carried out either from funds (source of funding).

10. (name of the organization) contributes to the practical implementation of this agreement and monitors the fulfillment by the parties of their obligations.

11. Other obligations:.

III. Amount and order of payment

12. When fulfilling obligations under this agreement, payment is made in the following order: (name of organization, source, size, order).

13. The amounts due are transferred to the account / account by no later than (terms).

14. Additional agreements:.

IV. Responsibility of the parties

15. In case of non-fulfillment or improper fulfillment of the obligations stipulated by this agreement, the guilty party shall compensate the other party (parties) for the losses incurred.

16. Violation of contractual obligations entails payment by the guilty party of a forfeit (fine), the amount of which is determined by agreement of the parties in the Special Conditions to this contract.

17. Payment of a forfeit (fine) does not relieve the parties from fulfilling their obligations under this agreement.

V. Early termination of the contract

18. In case of non-fulfillment or improper fulfillment of obligations under this agreement by one of the parties (parties), the other party (parties) shall have the right to unilaterally terminate this agreement with the guilty party and submit claims for compensation for losses incurred.

19. In case of establishing the inexpediency or impossibility of further work or establishing the inevitability of obtaining a negative result, the interested party (parties) makes a proposal for early termination of this agreement, which must be considered within a day.

Vi. DETAILS AND SIGNATURES

Side 1

• Legal address:
• Mailing address:
• Phone fax:
• INN / KPP:
• Checking account:
• Bank:
• Correspondent account:
• BIK:
• Signature:

Side 2

• Legal address:
• Mailing address:
• Phone fax:
• INN / KPP:
• Checking account:
• Bank:
• Correspondent account:
• BIK:
• Signature:

A joint venture agreement is often used in Russian business practice. The purpose of concluding such an agreement is both to pool the efforts and funds of entrepreneurs, and to optimize taxation.

As a rule, speaking about joint activities of entrepreneurs, we mean a simple partnership agreement concluded with the aim of making a profit. Members of a simple partnership can only be registered individual entrepreneurs or commercial organizations, while common people or, say, non-profit partnerships can also engage in joint activities without making a profit.

A simple partnership agreement (joint activity agreement) is governed by The Civil Code RF (Article 1041-1054 of the Civil Code of the RF), taxation - Tax Code RF (see, for example, Article 180 of the Tax Code of the Russian Federation, Article 278 of the Tax Code of the Russian Federation), as well as a number of regulations on the specifics of reflecting operations under a simple partnership agreement (for accounting and tax accounting purposes).

Under a simple partnership agreement (agreement on joint activities), two or more persons (partners) undertake to combine their contributions and act together without forming a legal entity to make a profit or achieve a certain goal, which should not contradict the law (Article 1041 of the Civil Code of the Russian Federation). Only individual entrepreneurs and (or) commercial organizations can be parties to a joint venture agreement.

An essential condition of a simple partnership agreement is making contributions to the common cause. The contribution can be expressed in money, other property, professional and other skills and abilities, as well as business reputation and business relations (Article 1042 of the Civil Code of the Russian Federation). The value of deposits, their monetary value is made by agreement of the partners and can be specified in the contract. If this is not done, then the contributions are assumed to be equal in value.

The property contributed by the partners, as well as the products produced as a result of joint activities and the income received from such activities are recognized as their common shared property, unless otherwise provided by law or a simple partnership agreement or follows from the essence of the obligation.

The characteristic features of a simple partnership agreement are:

• the union of two or more persons. In the latter case, the contract is a multilateral transaction;
• the merger does not lead to the formation of a legal entity. The comrades do not need to register it in the manner prescribed by Art. 51 of the Civil Code, as well as in tax office, the committee for the management of state or municipal property, etc .;
• the association is associated with the personal participation of each of the comrades in their joint activities. At the same time, the value of the personal, trusting factor is quite large;
• for joint activities, the comrades make and combine their contributions;
• the association is created to make a profit or achieve another goal that does not contradict the law (joint construction of a house, a road, participation in the privatization of an enterprise, etc.).

In cases where the purpose of the contract is a permanent activity to make a profit (entrepreneurial activity), only individual entrepreneurs and (or) commercial organizations can be parties. An exception is participation in the contract. non-profit organization if the entrepreneurial activity does not contradict the goals for which it was created. In all other cases, the circle of parties to the agreement is not limited.

A simple partnership agreement enters into force at the moment the person who sent the offer receives its acceptance. The contract is of a compensatory nature, which is expressed not only in the combination of deposits, but also in the ability of participants to use common property.

Depending on the validity period, contracts are divided:

• for unlimited;
• with an indication of the period;
• with an indication of the purpose as a canceling condition. Depending on the type, the question of its termination is resolved in different ways.

The scope of the agreement is wide enough. This is explained both by the simplified procedure for creating a partnership, and by a number of tax advantages that it provides. Most often, the contract is concluded:

• in case of joint shared construction legal entities buildings, structures, factories, roads, garages, as well as residential buildings. In this case, it can be called: a joint activity agreement; participation in shared construction; equity participation; about cooperation, etc. However, the presence of all the above signs allows in most cases to qualify it as a simple partnership agreement;
• while creating joint stock company closed or open type. Here, between the founders of the company, an agreement on joint activities is concluded, the purpose of which is to register the company as a legal entity;
• when privatizing a state or municipal enterprise by its members labor collective... For participation in a competition or auction, members of the labor collective have the right to conclude an agreement on joint activities between themselves and act as a party to the purchase and sale agreement of the enterprise;
• in the case of joint shared construction of residential buildings by economic societies (partnerships) and citizens. In this case, citizens participate in construction, as a rule, by making money, and legal entities - by preparing design and estimate documentation, obtaining a land allocation, making additional funds, etc .;
• one of the reasons for the acquisition of housing in the ownership of citizens is their participation in housing construction by organizing associations of individual developers.

The next important condition of an agreement on joint activities is a condition on the procedure for conducting common business of partners. The agreement may establish that the conduct of common affairs is carried out either by individual parties to the agreement, or by all parties jointly (Article 1044 of the Civil Code of the Russian Federation).

IN joint venture agreements it is necessary to determine the procedure for the distribution of profits obtained as a result of joint activities, and the procedure for covering the costs and losses associated with such activities (Articles 1046-1048 of the Civil Code of the Russian Federation).
In the agreement on joint activities, it is also necessary to determine the duration of the agreement, the procedure for its termination, prolongation, grounds early termination and the responsibility of the parties to the contract.

Contract
simple partnership

G. …………………………."….." …………………. twenty…..

………………………………………………………………………………………. in the face

…………………………………………, acting on the basis..……….…..……………….
(position, full name)
…………………………………….… .. …………… ... ..., hereinafter referred to as "Participant 1",

(name of organization, individual entrepreneur)

…………………………………………, acting on the basis..…………...……………….
(position, full name)

…………………………………………………………………………………...…..……………...…,hereinafter referred to as "Participant 2",

…… .. …………………………………. ……………………………………………………. in the face
(name of organization, individual entrepreneur)

…………………………………………, acting on the basis..…….……..……………….
(position, full name)

…………………………………………………………………………………...…..……………...…,
hereinafter referred to as "Participant 3", hereinafter referred to as "Parties" have entered into this agreement as follows:

1. The Subject of the Agreement

1.1. The parties to this agreement by combining ………………………… ... ………… ...

(property, labor participation, cash, intellectual property, etc.)

(hereinafter referred to as "Property") create simple partnership(hereinafter referred to as “ Partnership») without forming a legal entity for joint activities to achieve the following general goals:
…………………………………………………………………………………...…..……………...…..
…………………………………………………………………………………...…..……………...…..
1.2. The name of the partnership to be created …………… ... ……………………………… ... ……
1.3. The partnership is created for a period of …………………………………………………………….
(period, event, goal achievement)
1.4. Management of joint activities simple partnership carried out
…………………………………………………………………………………………………..……….
(name of the participant)
on the basis of a power of attorney issued by the rest of the Partnership. simple partnership are concluded in accordance with the legislation of the Russian Federation

2. Property of the participants

2.1. The composition, cost, terms and procedure for depositing the Property are determined in Appendix No. 1 to this Agreement.
2.2. Property simple partnership is a common shared property.
2.3. Property Members of the Partnership formed by the consolidation of the property of the Participants in accordance with this agreement for joint activities is recorded on the balance sheet …………………………………………………… ...… .. …………… .. .… ..
(name of the participant in the general affairs of the partnership)
2.4. The Participants' shares in the Property of the Partnership are proportional to the value of their contributions to the common Property in accordance with Appendix No. 1.

3. Rights and obligations of the parties

3.1. Participants are obliged to finance and provide material support for joint projects and programs in the manner, amount and methods within the time frames stipulated by separate contracts and agreements concluded pursuant to this Agreement.
3.2. The participants are obliged to appoint responsible persons for the prompt resolution of issues arising in the performance of obligations under this agreement.
3.3. Responsibilities for the maintenance of the contributed Property are imposed on the owners.
3.4. The Participants undertake to use the common Property strictly in accordance with its purpose and the purpose of the Agreement.
3.5. The risk of accidental loss or damage to the Property is borne by its owner.
3.6. The Participant managing the joint activities of the Partnership is obliged to regularly inform other Participants about the results obtained in the course of joint activities.
3.7. Participants have the right at any time to familiarize themselves with all documentation on the conduct of the affairs of the Partnership.
3.8. The participant managing the joint activities of the Partnership has the right to reimburse the expenses incurred for these purposes in full. The amount, procedure and terms of reimbursement of expenses are determined additional agreements to this agreement.
3.9. The Participant of the Partnership is not entitled to dispose of his share in the common Property without the consent of the other Participants.
3.10. The participant of the Partnership has the right to dispose of the share of products (goods, works and services, etc.) due to him and the income received from joint activities.
3.11. Without prior consideration and decision-making by the Partnership, the Participants are not entitled to conclude transactions in favor of the Partnership with third parties on their own behalf or on behalf of the Partnership.
3.12. Participants do not have the right to conclude, on their own or someone else's behalf, at their own or someone else's expense, transactions similar in content to those concluded by the Partnership.
3.13. Members of the Partnership have preemptive right to obtain the results of joint activities (goods, works and services, etc.).
3.14. The participants are jointly and severally liable for the obligations of the Partnership, regardless of the reasons for their occurrence.
3.15. Upon termination of the Partnership Agreement, the Participants shall be jointly and severally liable for all unfulfilled obligations in relation to third parties.

4. Distribution of the results of joint activities between the participants of the Partnership

4.1. The expenses provided for by this Agreement, and not provided for losses arising from the joint activities of the Partnership, are covered at the expense of the Participants in proportion to their shares in the common Property.
4.2. The profit received from the joint activities of the Partnership is distributed among the Participants in proportion to their shares in the common Property.

5. Responsibility of the participants of the Partnership

5.1. For non-fulfillment or improper fulfillment of the terms of this agreement, the Participants shall bear property liability in accordance with the current legislation of the Russian Federation.
5.2. Losses are understood as unforeseen expenses incurred by one of the Partners of the Partnership as a result of improper fulfillment of the terms of this Agreement by another Participant.

6. Termination of the contract of a simple partnership

6.1. The partnership terminates its joint activities, and this agreement becomes invalid on the grounds provided for by Articles 1050 - 1054 of the Civil Code of the Russian Federation.

7. Dispute Resolution

7.1. The parties will strive to resolve all possible disputes and disagreements that may arise under this agreement through negotiations.
7.2. Disputes not settled through negotiations are referred to the court in the manner prescribed by the current legislation of the Russian Federation.

8. Force majeure

8.1. The participants of the Partnership are released from liability for partial or complete failure to fulfill their obligations under this agreement if the force majeure obligations last more than 3 (three) months and significantly interfere with the performance of work.
8.2. Force majeure circumstances under the Treaty are: military actions, strikes, regulations legislative and executive power, fires, lightning, storms, floods, earthquakes, other natural disasters.

9. Final provisions

9.1. The rights and obligations of the parties not expressly provided for in this agreement are determined in accordance with the current legislation of the Russian Federation.
9.2. Any changes and additions to this agreement are valid provided that they are made in writing and signed by authorized representatives of the parties.
9.3. This Agreement is drawn up in ……………… .. copies having the same legal force, one copy for each party.

10. Addresses, bank details and signatures of the parties

Participant 1
Participant 2
Participant 3

Note
Parties to a simple partnership (joint activity) agreement, the purpose of which is to make a profit, can only be individual entrepreneurs and (or) commercial organizations.
The union of the Participants does not lead to the formation of a legal entity.
The Participants' contribution can be expressed in money, other property, professional and other skills and abilities, as well as business reputation and business ties (Article 1042 of the Civil Code of the Russian Federation).
The contributions are assumed to be equal in value, unless otherwise follows from the contract.
The monetary assessment of the contribution is made by the parties to the agreement by mutual agreement.
The order of termination of the contract depends on the type of the simple partnership agreement (unlimited, with a certain period of validity, indicating the purpose as a canceling condition).

If you were looking for a document template belonging to the section "Agreement on independent economic and joint activities" with title "Agreement on joint activities" You can see this template.

JOINT ACTIVITY AGREEMENT (Simple partnership agreement) Simple partnership agreement ___________________________________________________ (name of the enterprise, institution, organization) represented by _____________________ (position, full name), hereinafter referred to as Participant 1, ________________________ (name of the enterprise, institution, organization) represented by _____________ (position, full name), hereinafter referred to as Participant 2, and _________________________________ (name of the enterprise, institution, organization) represented by _____________ (position, full name), hereinafter referred to as Participant 3, have concluded this agreement as follows: Article 1. Subject of the agreement 1. The participants of this simple partnership, named above, undertake, by pooling property and efforts, to jointly act to achieve the following (s) general economic goals ____________________ ________________________________________________________________________ Name of the created simple partnership _________ __________ 2. This simple partnership (hereinafter - the Partnership) is not a legal entity. 3. This Partnership is created for a period of ______________________ Article 2. Common property of the participants 1. Participants undertake to make monetary and other property contributions to ensure the activities of the Partnership. The composition, cost, timing and procedure for making these contributions are determined in Appendix 1 to this agreement. 2. The property of the Partnership consists of monetary or other property contributions of the participants, as well as property created or acquired as a result of joint activities in accordance with this agreement. 3. The property of the Partnership is a common shared property. The shares of the participants in the property of the Partnership are recognized as proportional to the value of their contributions to its property, determined in accordance with Appendix 1 and this agreement. 4. A participant in the Partnership is not entitled to dispose of a share in the common property without the consent of the other participants in the Partnership, with the exception of that part of the products and income from joint activities that comes at the disposal of each of the participants. 5. The property of the participants of the Partnership, united in accordance with this agreement for joint activities, is recorded on a separate balance sheet with _______________________________ (the name of the participant who is entrusted with the management of the common affairs of the participants). The procedure and terms for the transfer of the combined property for accounting on an independent balance sheet are determined in Appendix 1 to this agreement. Article 3. Management of common affairs of the participants OPTION 1. 1. The management of common affairs of the participants of the Partnership is carried out by common agreement, with the exception of the following issues of the activities of the Partnership, decisions on which are made by the majority of the participants: 1.1. ______________________________________________________________ 1.2. ______________________________________________________________ 1.3. ______________________________________________________________ 2. Decisions are made at a meeting of representatives of the participants, or by polling by telephone, in writing, by telegraph. 3. The day-to-day management of the joint activities of the participants of the Partnership is assigned to ______________________________ (name of the participant). OPTION 2. 1. Management of the joint activities of the participants of the Partnership, as well as the conduct of their common affairs is entrusted to ____________________________ (name of the participant). 2. A member of the Partnership, who is entrusted with the conduct of common affairs, acts on the basis of a power of attorney issued by the other members of the Partnership. 3. A member of the Partnership who has committed any actions in the general interest without having received the proper authority for them has the right to reimbursement of the costs incurred by him from his own funds in the case only if his actions are subsequently approved by the rest of the participants. Article 4. Distribution of the results of joint activities among the participants. 1. Profit from joint activities carried out in accordance with this agreement shall be distributed in proportion to their shares in the property of the Partnership. 2. A member of the Partnership, who is entrusted with the conduct of common affairs, has the right to reimbursement of expenses incurred by him from his own funds for these purposes. 3. Participants of the Partnership enjoy the preferential right to receive goods, works and services produced as a result of their joint activities. 4. General expenses and losses from joint activities are covered by the common property of the participants of the Partnership, and the missing amounts are distributed among the participants in proportion to their shares in the common property. Article 5. Relations between the participants of the Partnership 1. A participant in the Partnership can withdraw from its members by notifying the other participants in writing no later than ______ months before the date of withdrawal. 2. A participant leaving the membership of the Partnership is reimbursed for the cost of his share in the common property of the Partnership, determined on the day of withdrawal. By agreement with the rest of the participants, the share in the common property of the Partnership can be returned in kind. 3. A participant leaving the membership of the Partnership is obliged to compensate the rest of the participants for the losses caused by his withdrawal. 4. A participant has the right to transfer his share in the common property of the partnership to any other participant or to a third party with the consent of the other participants. 5. Participants of the Partnership enjoy the pre-emptive right to acquire the transferred share in the common property of the Partnership. Article 6. Termination of the Partnership 1. The partnership is terminated, and this agreement becomes invalid in the following cases: expiration of the term of the partnership, or - achieving the goal of joint activities specified in article 1 of this agreement; - by agreement of the participants of the Partnership; - if the number of participants in the Partnership is reduced to one; - in other cases stipulated by civil law. Article 7. Final Provisions 1. In the event of non-fulfillment or improper fulfillment of their obligations under this agreement, the participants shall be liable in accordance with civil law. 2. All disputes and disagreements that may arise in connection with this agreement will be resolved through negotiations between the parties. In the event that disputes and disagreements are not resolved through negotiations, they are subject to resolution in accordance with applicable law. 3. From the date of the conclusion of this agreement, all previous correspondence, documents or materials of negotiations between the participants on the issues that are the subject of this agreement, become invalid. 4. Any changes and additions to this agreement are valid only if they are made in writing and signed by duly authorized representatives of the parties. Appendices to this agreement form an integral part of it. 5. In cases not provided for by this agreement, the Civil Code of the RSFSR is applied. 6. This agreement is concluded in the city of Moscow, in _______ copies, one for each of the parties and comes into force from the moment of its signing. 8. Legal addresses and bank details of the parties Participant 1 ________________________________________________________ Participant 2 ________________________________________________________ Participant 3 _______________________________________________________ Signatures of the parties: Participant 1 _______________________ M.P. Participant 2 _______________________ M.P. Participant 3 _______________________ M.P. COMMENTARY OF SPECIALISTS Agreement on joint economic activity, given above, provides for the formation of a simple partnership - one of the varieties of combining legal and individuals in order to achieve a common economic or other goal that does not contradict legislative acts, without forming a legal entity. Using this form of exercise entrepreneurial activity, as a simple partnership, allows you to avoid those organizational and other difficulties associated with the establishment and registration of enterprises that are legal entities, to respond more flexibly to changes in the market situation, although it presupposes the existence of a trusting relationship between the participants in a simple partnership. It should be borne in mind that the Law of the RSFSR "On Enterprises and Entrepreneurial Activity) calls such an organizational and legal form of joint entrepreneurial activity without creating a legal entity" full Partnership. "According to this law (clause 3 of Article 9), the name of the Partnership must contain an indication of its The legal form and name of at least one participant of the Partnership. The partnership can be created by the participants for a certain period, for the period specified in the agreement, or for the period of achieving a specific goal of its activities. Taking into account the chosen structure, the corresponding changes should be made to article 6 of the agreement The parties to the agreement may provide for the equality of all shares in the common property of the partnership and, accordingly, equality in the distribution of profits, losses and other results of joint activities between the participants. leads to a change in ownership of this property, but serves only as a way of its consolidation and accounting operations. Conducting the common affairs of the participants in a partnership usually presupposes the presence of a leader - an organization that manages joint activities, ensures operations with the common property and funds of the partnership, etc. At the same time, the participants have the right to provide in the agreement on joint activities the possibility of conducting common affairs by agreement between the participants and establish the procedure for making decisions on these issues. The participants in the partnership have the right to provide for a different mechanism for the distribution of profits, losses and other results of joint activities, not related to the size of their shares in the common property of the partnership. The participants have the right to provide for other conditions for the termination of the partnership, as well as agree on a mechanism for returning to the participants their shares in the common property.

Attention! Don't forget that given template This document is for informational purposes only and may change from the date of publication. Use this document as a basis for composing your own.