AGREEMENT for free performance of work (provision of services)
______________ "___" _____________ 20__
___________________________, hereinafter referred to as the “Customer”, represented by ______________________________________________, acting on the basis of _________________, on the one hand, and a citizen of the Russian Federation ____________________________________________, hereinafter referred to as the “Contractor”, acting on the basis of the legislation of the Russian Federation, on the other hand, and together referred to as the “Parties” ", have entered into this agreement as follows:
Subject of the agreement
1.1. The Contractor undertakes, in the interests of the Customer, to perform the following work (provide services) on a free and voluntary basis:
________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
1.2. The Contractor carries out the assignment given to him independently, agreeing on the timing of the work with the Customer.
Duties of the parties
2.1. The performer is obliged:
- Perform the work (provide services) specified in clause 1.1. of this agreement, personally, without the involvement of third parties;
- execute the order within the period from the moment of conclusion of this Agreement “___”_______20__. and by “___”_______20__. inclusive;
- If the work is completed before the end of the contract, the work is considered completed after delivery of the work according to the acceptance certificate for the work performed. The date of approval of the acceptance certificate for the work performed is the end of the contract. The acceptance certificate for completed work is drawn up in 2 copies, one copy for each of the parties to the contract.
2.2. The customer undertakes:
- accept the work according to the work acceptance certificate.
Responsibility of the parties
3.1. The parties are responsible for non-fulfillment or improper fulfillment of obligations in accordance with the legislation of the Russian Federation.
4. Dispute resolution
4.1. Disputes between the parties arising from the fulfillment of their obligations under this agreement are resolved in the manner established by the current legislation of the Russian Federation.
Final provisions
5.1. The parties are guided in their activities by this agreement and the Civil Code of the Russian Federation.
5.2. This agreement comes into force from the moment it is signed by the parties and is valid until they fully fulfill the obligations arising from it.
5.3. All changes and additions to this agreement are valid provided that they are made in writing and signed by both parties.
5.4. This agreement has been drawn up in two copies, one for each of the parties.
Addresses and details of the parties
Civil contracts
are divided into
compensated and gratuitous
, depending on whether the party that fulfilled the contract should receive payment or other consideration. Compensation does not imply mandatory equivalence. Counter-provision is possible either in the payment of a price (a sum of money) or in the provision of goods (for example, barter) or services.An agreement under which a party must receive payment or other consideration for the performance of its obligations is compensated
.
Free of charge
An agreement is recognized under which one party undertakes to provide something to the other party without receiving payment or other consideration from it.
In relation to different types of civil contracts, there are different rules for their remuneration (gratuitousness). Certain provisions of the Civil Code contain a direct reference to the consideration of the contract. For example, in paragraph 3 of Art. 685 of the Civil Code stipulates that a sublease agreement for residential premises is compensated.
Art. 572 of the Civil Code calls gratuitousness as a sign of a gift agreement. The same applies to a contract for gratuitous use (loan) (Article 689 of the Civil Code).
For some contracts, consideration is not presumed and may be stipulated by the contract. So, in accordance with paragraph 1 of Art. 1016 of the Civil Code, payment of remuneration to the manager under the agreement of the trust property of the owner is made if it is provided for by the agreement.
Otherwise, the conditions for compensation are provided for in Art. 972 of the Civil Code in relation to a contract of agency, which can be either compensated or gratuitous. The presumption of remuneration applies only in cases where the contract of agency is related to the implementation of entrepreneurial activities by both parties or one of them. In other cases, according to the general rule provided for in Art. 972 of the Civil Code, the agency agreement is assumed to be gratuitous and the principal is obliged to pay the attorney a fee only if payment is provided for by law, other legal act or agreement.
The presumption of remuneration operates, as a general rule, under a loan agreement. However, the loan agreement is assumed to be interest-free (free of charge), unless otherwise expressly provided in it, in cases where:
a) it is concluded between citizens for an amount not exceeding fifty times the minimum wage established by law and is not related to the implementation of at least one of the parties to entrepreneurial activity;
b) under the agreement, things defined by generic characteristics are transferred to the borrower, and not money (Article 809 of the Civil Code).
A loan agreement (an agreement between a bank and a borrower to provide money for temporary use) is always compensated with the payment of interest on the amount received (Article 819 of the Civil Code).
A storage agreement can be gratuitous or compensated (Article 886 of the Civil Code). At the same time, its gratuitousness is assumed (presumed). Compensation for a storage agreement may be provided for in the agreement (Article 891 of the Civil Code) or for certain types of this agreement - in the law. For example, Art. 907 of the Civil Code directly provides for compensation for a warehousing agreement, and Art. 920 Civil Code - storage in a pawnshop. Other storage agreements in which the custodian is an organization engaged in such activities as a professional are also compensated.
Limits on gifts and gratuitous transfers
It is impossible to transfer property for an unlimited amount free of charge, just as expensive gifts between business partners are illegal. The law allows gifts of no more than 3 thousand rubles; everything else donated must be formalized with an appropriate agreement and carried out in accounting.
Limits are lifted in certain situations specified by law:
- the property is transferred to a budgetary or public structure;
- donate to a religious organization;
- assets are received by a non-profit structure, a charitable foundation, etc.
FOR YOUR INFORMATION! The organization also has the right to make a gift to an individual, but only if he does not hold a government position, does not work in a bank or in social structures (medical, educational, etc.).
As for receiving something as a gift, an organization can be gifted, even for a large amount:
- an individual;
- government agency;
- municipal organization.
Paid and gratuitous contracts
This classification of contracts is given in Article 423 of the Civil Code of the Russian Federation. A remunerative agreement can be conventionally called “you give me - I give you”, that is, for the fulfillment of an obligation by one party, it has the right to demand from the other party monetary payment, property, work, services or other counter-provision.
In gratuitous contracts, the obligation of one party to provide something (property, property right, service) to the other party arises without the right to demand payment or other performance from it. Examples of gratuitous agreements can be a gift agreement, an agreement for gratuitous use, and a storage agreement (under certain conditions).
Any civil law contract is assumed to be compensated, unless the contrary follows from the contract itself, the law or other legal acts - this is the so-called presumption of compensation.
What must be included in the document?
Before signing an agreement, you must pay attention to whether it contains certain data that can fully characterize the property that is being transferred or given completely free of charge to another person.
Such information can perfectly serve as what this item consists of, where it is located (if it is a plot of land, a house, etc.). If the contract is drawn up to indicate free services, then it must contain data about these services that must be provided (list and implementation terms).
Since if such information is missing , then this agreement will not be considered valid. Once a document has been drawn up between people, the notary must formalize accordingly.
procedure :
- indicate number ;
- place of detention;
- by whom it is issued;
- who registers (first person I.O.F);
- passport details;
- who registers (data of the second);
- passport details;
- subject of the contract;
- customer responsibilities ;
- responsibilities of the performer ;
- period .
In what cases can a contract for the provision of services be concluded free of charge?
1. In what cases is the contract for the provision of services free of charge?
2. Can commercial organizations and individual entrepreneurs enter into an agreement for the provision of services free of charge?
3. Is it possible to enter into an agreement for the provision of services free of charge with an individual or non-profit organization?
1. In what cases is the contract for the provision of services free of charge?
A contract is gratuitous when there is no need to pay for services rendered or give any other consideration (transfer goods, provide counter services, etc.) (Clause 2 of Article 423 of the Civil Code of the Russian Federation More details ➤
).
We believe that it is possible to conclude a free government contract for the provision of services, since Law No. 44-FZ Read more ➤
does not prohibit this.
Please note that the mere fact that there is no price or obligation to pay for services in the contract does not make it gratuitous. As a general rule, the contract will be considered compensated (clause 3 of Article 423 of the Civil Code of the Russian Federation More details ➤
). In this case, the recipient of the services will have to pay for them at the price that, under comparable circumstances, is usually charged for similar services (Clause 3 of Article 424 of the Civil Code of the Russian Federation More details ➤
).
However, if the payment condition for a specific contract is essential, in its absence the contract may not be concluded (Clause 1 of Article 432 of the Civil Code of the Russian Federation Read more ➤
).
Therefore, if you want to enter into a gratuitous agreement, indicate directly in it that no payment or other consideration will be made for the provision of services (Clause 2 of Article 423 of the Civil Code of the Russian Federation More details ➤
).
2. Can commercial organizations and individual entrepreneurs enter into an agreement for the provision of services free of charge?
Commercial organizations and individual entrepreneurs cannot provide services to each other free of charge.
An agreement for the gratuitous provision of services between commercial organizations falls under the characteristics of a gift, which is prohibited between such persons (Clause 1 of Article 572 Read more ➤
, clause 1 art. 575 Civil Code of the Russian Federation Read more ➤
). A similar ban applies to individual entrepreneurs (Clause 3, Article 23 of the Civil Code of the Russian Federation More details ➤
).
The law allows donations between commercial organizations or individual entrepreneurs in the form of ordinary gifts, the value of which does not exceed 3,000 rubles. (Clause 1 of Article 575 of the Civil Code of the Russian Federation Read more ➤
). However, it seems that the gratuitous provision of a service cannot be considered an ordinary gift, since gratuitous services are not typical for relations between commercial organizations or individual entrepreneurs. Thus, the gratuitous provision of services between these persons is effectively prohibited, regardless of the cost of the service.
If the parties, in violation of the prohibition of paragraph 1 of Art. 575 Civil Code of the Russian Federation Read more ➤
conclude a gratuitous agreement, it will be void (clause 2 of article 168 of the Civil Code of the Russian Federation More details ➤
, paragraph 75 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated June 23, 2015 N 25 Read more ➤
). In this case, only the condition of gratuitousness can be void (and the contract itself can be valid), if the contract could have been concluded without it (Article 180 of the Civil Code of the Russian Federation More details ➤
).
3. Is it possible to enter into an agreement for the provision of services free of charge with an individual or non-profit organization?
If your potential counterparty is an individual who is not an individual entrepreneur, you can enter into an agreement with him for the provision of services free of charge (donation of services). This is allowed since the parties are free to determine the terms of the agreement (including its price), and based on the composition of the parties, such an agreement is not subject to the prohibition of donation (clause 4 of Article 421 Read more ➤
, clause 1 art. 424 Read more ➤
, clause 1 art. 575 Civil Code of the Russian Federation Read more ➤
).
However, there are cases when the provision of gratuitous services to individuals is not permitted. For example, it is impossible to provide services free of charge to civil servants in connection with their official position or in connection with the performance of their official duties.
If the potential counterparty is an NPO, then concluding a gratuitous contract is also possible, and this does not depend on whether the NPO is the customer or the contractor. Firstly, an NPO is not a commercial organization, and therefore an agreement for the donation of services with it does not fall under the prohibition of paragraph 1 of Art. 575 Civil Code of the Russian Federation Read more ➤
. Secondly, an agreement with an NPO-executor may be subject to the prohibition of donation only if the NPO carries out income-generating activities, since it is in this case that the rules governing business activities apply to NPOs (clause 21 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated June 23, 2015 N 25 https://www.consultant.ru/document/cons_doc_LAW_181602/
). However, since services are provided free of charge, their provision cannot be considered as an activity that generates income for the NPO.
Situations where an NPO is a performer do not occur often. As a rule, an NPO is the recipient of services within the framework of charitable activities (Article 1 of the Law on Charitable Activities).
https://vk.com/wall-109521996_98
Accounting for gratuitous transfers
The accounting department of both the giving and receiving parties is obliged to carry out the registration of donated assets prescribed by law.
Postings of the donor company
From an accounting point of view, the company, by donating part of its property, thereby reduced its assets. With the disposal of a certain share of fixed assets, economic efficiency theoretically decreases. Therefore, such an operation is carried out according to expense items (clause 2 of PBU No. 10/99).
IMPORTANT! The cost of a gift and expenses for its gratuitous transfer are not equated to income tax expenses (Article 270 of the Tax Code of the Russian Federation).
Host party accounting
The company that accepted the property as a gift thereby increased its assets. The cost of the income thus obtained should be reflected in the main indicators, taking into account depreciation (clause 47 of the Methodological Recommendations).
To correctly determine the value of donated assets, you need to take its market equivalent, current on the date of registration of funds (clause 10 of Accounting Rules No. 6/01), plus additional costs associated with the introduction of ownership, if the company incurred them (for example, for transportation, registration, etc.)
From a posting point of view, accounting will look like this:
- debit 08, account 98 “Gratuitous receipts” - the amount of the value of assets is entered;
- debit 08, account 60 “Related expenses” - expenses associated with the transfer of assets are entered.
Real and consensual contracts
Consensual (from the Latin consensus - agreement) is an agreement that is considered concluded at the moment when the person to whom the proposal to conclude an agreement was sent agreed. In practice, this moment represents the signing of an agreement (and if the parties do not sign it in person, then this is signing by the last party) or payment of an invoice. Most of the contracts refer to this type.
But if, in accordance with the law, the conclusion of an agreement requires the transfer of property, then such an agreement is called real . Real contracts include a loan agreement, a storage agreement, a transportation agreement, an insurance agreement, and a gratuitous use agreement. The characterization of the reality or consensuality of a contract has important practical significance. If the property that is the subject of a real contract has not been transferred, then the contract is considered not concluded, despite its signing by the parties.
Employment contract between legal entities and individuals
Most often, such an employment contract implies the provision of the following services between the organization and the employee:
- payment of rented housing for an employee;
- providing the employee with corporate clothing that is not special;
- insurance for the employee and his family members;
- payment for employee training;
- provision of a pass for public transport;
- payment for kindergartens.
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. Facebook
Free transactions between spouses
The RF IC provides that property that belonged to each of the spouses before marriage, as well as property received by one of the spouses during marriage as a gift, by inheritance or through other gratuitous transactions, is his property.
On the basis of the Civil Code of the Russian Federation, a gratuitous agreement is recognized as an agreement under which one party undertakes to provide something to the other party without receiving payment or other consideration from it (clause 2 of Article 423 of the Civil Code of the Russian Federation). Article 256 of the Civil Code of the Russian Federation states that property received by one of the spouses in a gratuitous transaction may be recognized as joint property provided that its value significantly increases due to common family investments or the personal contribution of one of the spouses. The norm enshrined in Article 36 of the RF IC states that property that belonged to each spouse before marriage, as well as property received by one of the spouses during marriage as a gift, by inheritance or through other gratuitous transactions, is his property. For example, an apartment privatized by one of the spouses is his property, as received under a gratuitous transaction.
Most experts consider a lifelong maintenance agreement or an annuity agreement to be a paid agreement, since under the terms of the agreement the annuity payer undertakes to provide lifelong maintenance to the dependents of the citizen and (or) the third party (persons) indicated by him (clause 1 of Article 601 of the Civil Code of the Russian Federation). Since all expenses under a lifelong maintenance agreement with dependents are made from the common income of the spouses, real estate acquired on the basis of such an agreement is their joint property. Some theorists consider such transactions to be gratuitous, and the property received under such a transaction is, accordingly, the property of the spouse who received this property.
Controversial types of gratuitous transactions include interest-free loan agreements. An interest-free loan, by virtue of Articles 807, 809 of the Civil Code of the Russian Federation, is a gratuitous transaction, and, therefore, in accordance with Article 36 of the RF IC, the borrowed money became the personal property of the borrower, as well as the property purchased with this money.
In family law there is a presumption that the disposal of property requires the consent of the second spouse, and the acquired property is joint property.
But if the debt obligation is covered only by the property of the spouse who entered into the agreement, then the funds received under the agreement cannot, in principle, belong to the joint property of the spouses. If the spouse entered into a loan agreement on his own behalf, the money received as a loan is not included in the list of property specified in Article 34 of the RF IC. They cannot be the total family income, since they were provided to the borrower on the basis of repayment.
Therefore, when concluding a loan agreement, it is necessary to take into account whether this agreement was concluded only in the interests of one spouse or whether the spouse also acted in the interests of the second spouse. In the case of a compensated loan agreement concluded for two spouses, the property received as a loan is joint property and the obligation to repay the debt is covered by the common property. If the concluded loan agreement is gratuitous and both spouses participated in it, the amount borrowed is attributed in equal shares to the personal property of each. If a gratuitous loan was concluded by one spouse, without the knowledge of the second spouse, then, by virtue of Article 36 of the RF IC, this applies to his personal property.
If a spouse has entered into a loan for compensation without notifying the second spouse, then the amount borrowed is his property, since it is not included in the list imperatively formulated in Article 34 of the RF IC. At the same time, there are situations when the loan is repaid at the expense of the common property (common income) of the spouses. Any purchase paid for from general income becomes common. Property purchased with borrowed funds is shared only to the extent that the loan is repaid from the general family income. For example, a spouse repays half of the loan from personal funds, and the second half is returned from common income: the share paid from personal funds should be considered as the personal property of the spouse. The repayment of the debt amount is expected from the common funds of the family, and this, in turn, transfers the disputed property to the category of common property of the spouses.
Based on the foregoing, it can be determined that property acquired by spouses during marriage is their joint property, which they own and use by mutual consent. Property that belonged to each of the spouses before marriage, as well as property received by one of the spouses during marriage as a gift, by inheritance or through other gratuitous transactions (the property of each spouse), is his property. Property acquired by spouses during marriage includes the income of each spouse from work, entrepreneurial activity and the results of intellectual activity, pensions, benefits received by them, as well as other monetary payments that do not have a special purpose. The common property of the spouses includes movable and immovable things acquired at the expense of the spouses' common income, securities, shares, deposits, shares in capital contributed to credit institutions or other commercial organizations, and any other property acquired by the spouses during the marriage, regardless of whether the name of which of the spouses it was purchased or in the name of which or which of the spouses the funds were deposited. Personal items are recognized as the property of the spouse who used them. The result of intellectual activity created by one of the spouses belongs to the author of such result.
The legal regime of the property of spouses in the legislation is understood as the regime of their joint ownership. The legal property regime applies to the property relations of spouses in the absence of a marriage contract (on a marriage contract in foreign countries).
A spouse who runs the household, cares for children, or for other valid reasons does not have independent income, also has the right to the common property of the spouses.
The court may invalidate a transaction made by one of the spouses to dispose of the common property of the spouses, in the absence of the consent of the other spouse, only at his request and only in cases where it is proven that the other party to the transaction knew or should have known about the disagreement of the other spouse to complete this transaction.
In order for one of the spouses to complete a transaction to dispose of real estate and a transaction requiring notarization and (or) registration in the manner prescribed by law, it is necessary to obtain the notarized consent of the other spouse.
Comments on the document “Agreement for free performance of work (provision of services)”
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| no name | 02/13/2014 at 21:58:20 thank you!!! |
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| 5 Eugene | 03/16/2014 at 17:11:54 Excellent base! Thanks a lot! |
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| Tamara | 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but due to the lack of a specialist, there is a possibility of termination of the license; - there is a dental clinic in the city and its specialists are ready to provide services in this office. The agreement is necessary to preserve the cabinet. Perhaps you can offer other options for drawing up the contract - I will be very grateful! |
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| Elena | 09/11/2014 at 11:29:34 What a delight and no need to rack your brains! Thank you!!!!! |
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| Alexei | 11/09/2014 at 20:16:18 Please clarify whether this agreement can be used for repair and construction work not subject to SRO |
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| Boris | 11/10/2014 at 01:33:52 Excellent BASE! In general and in particular! |
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| Lily | 11/17/2014 at 10:02:38 A good contract, nothing superfluous, all necessary points are clearly stated |
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| Tatiana | 01/28/2015 at 10:06:35 Hello. I am an individual entrepreneur, I have a point in the market. Can I hire a relative (father-in-law) to help me once a week without hiring him using this contract? |
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| 5 Lada | 01/29/2015 at 14:41:31 Thank you! Great! |
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| Tatiana | 02/09/2015 at 09:46:13 Thank you |
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| 5 Julia | 09/29/2015 at 09:31:09 Very useful, thank you. |
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| Elena | 10/22/2015 at 10:24:25 am The sample is general, suitable for all occasions, thank you! |
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| Ism | 10/28/2015 at 4:16:28 pm Thank you! Great deal. |
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| 4 Vasilisa | 12/28/2015 at 16:26:42 very useful, thank you very much |
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| 5 Andrey | 02/02/2016 at 11:09:43 thank you for the template |
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| Alesya | 02/03/2016 at 18:21:13 Good afternoon, an agreement for the provision of services free of charge is available to both parties |
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Reply 0
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| 5 no name | 04/20/2016 at 14:01:48 Thank you |
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| Aigul | 05/03/2016 at 07:53:20 yes, very useful, thank you! |
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| 5 Tatiana | 07/26/2016 at 07:01:12 Thank you, you helped me out. The agreement was drawn up competently and compactly. |
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| Igor | 01/20/2017 at 21:46:03 Simple and accessible! Thank you! |
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| Anna | 03/22/2017 at 14:12:49 I will use it as part of the skeleton for further creation of the contract)) |
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| 5 Irina | 10/05/2017 at 12:01:48 Thank you An accessible and concise contract. It’s nice that in Russia we have such teams of lawyers who are a pleasure to contact!) |
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| Sergey | 05/03/2018 at 16:56:39 A good agreement for all cases... |
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| 5 Julia | 05/25/2018 at 07:28:46 Excellent agreement. Nothing superfluous, everything to the point. Thank you.))) |
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| Olga | 05/27/2018 at 10:05:59 I, as an amateur, like it. I'll go consult a lawyer. The task is to register the seller (my mother) with me (I am an individual entrepreneur). Thank you! |
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| 5 lily | 12/17/2018 at 10:30:08 am thanks for the useful information. |
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| Eugene | 01/28/2019 at 16:06:44 The contract provides for the requirements of the Civil Code, the text is brief. |
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| Olga | 02/11/2019 at 09:59:49 Thank you!!!!!!!!!!!!!!! |
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| ttsyy | 03/12/2019 at 18:09:36 vyv 05/14/2014 at 17:31:11 Please clarify whether it is possible to use this sample as a “template” for drawing up an agreement for the provision of medical services (dental care within the framework of compulsory medical insurance - free of charge) under the following conditions: -the institution has a licensed dentistry office, but no specialists; -the service in this institution was previously licensed, but |
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| Anna | 03/15/2019 at 15:53:48 Thank you, the material is right on point! |
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| Sergey Mikhailovich | 04/12/2019 at 14:35:16 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement for selling clothes. Can I hire a relative (father-in-law) to help me once a month when leaving for goods, without hiring him for work using this agreement? |
Personal message | Reply 0
| Sergey Status: Client | 04/12/2019 at 14:39:02 reply to Tatyana Hello. I am an individual entrepreneur, I have a basement that is given for free use for selling clothes. Can I hire a relative (father-in-law) to help me once a month without hiring him for work? using this agreement? |
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| Anna | 04/23/2019 at 04:54:42 The sample document and comments on it were useful, thank you. |
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| 5 Ivan | 07/15/2019 at 23:49:36 super! I recommend! they want a twenty character review! well twenty is twenty |
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| Galina | 08/07/2019 at 10:47:05 for what period can a “Contract for free performance of work (provision of services)” be concluded? |
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| 5 Svetlana | 10/22/2019 at 6:36:54 pm Thank you. The agreement was useful. |
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| 5 Zhanna | 11/07/2019 at 01:48:33 pm Lots of samples, very convenient, thank you! |
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| Eugene | 12/18/2019 at 08:30:13 Normal sample. Is it true. it would be better to provide general legal justification for his conclusion |
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| 5 Maria | 12/27/2019 at 11:44:49 AM Everything is great - simple, concise and understandable. Thank you! |
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| 5 Alexander | 02/03/2020 at 15:20:58 Clear, concise, easy to apply! |
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| Victoria. | 03/12/2020 at 02:20:52 Everything is clearly and clearly explained. Thank you. |
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| Mikhail | 03/19/2020 at 18:21:40 Good information, everything is very clear. 555 |
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| Tatiana | 03/28/2020 at 12:44:59 PM Thank you. Helpful information |
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| 5 Natalia | 08/05/2020 at 07:42:18 Super informative! Very professionally presented. Thank you! |
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| Tatiana | 08/20/2020 at 15:14:35 Thank you very much! very useful! |
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| 5 Irina | 09.21.2020 at 10:29:10 Thank you for your help. Helped out. When there is very little time to solve a problem, this is convenient. |
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| Love | 11/18/2020 at 11:14:01 pm Hello! I am looking for a form of Agreement with the Chairman, the only representative of a public organization working without a salary. Is there a contract for free work or is there another form? That is, he must conclude it with himself... |
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| Irina | 12/10/2020 at 10:55:23 AM Very useful information! |
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| LELYA | 01/13/2021 at 19:14:41 Thank you, very useful. |
Video on the topic “Provision agreement” 200 g. “” 200 g. contractor represented by (name) (position, full name) ...
Contract for the performance of works and services (with the transfer of equipment under a free agreement ) Standard contract → Contract for the performance of works and services (with the transfer of equipment under a free use agreement)
Agreement No. for the performance of works and services (with the transfer of equipment under free agreement ) "" 20, named after...
Agreement for the provision of services , works Agreement for the provision of services, works
a contract for the provision of services for a fee is an agreement under which one person (the contractor) undertakes obligations to perform...
Agreement on the performance of work ( provision of services ) for the maintenance and repair of common property in an apartment building, provision of utilities Agreement for the provision of services, work → Agreement on performance of work (provision of services) for the maintenance and repair of common property in an apartment building, provision of utilities Contract of compensation provision of services Agreement for the provision of services, work → Agreement for paid provision of services
contract for paid performance ...
Certificate of completion of work under the contract (appendix to the contract for the provision of legal services ) Contract for the provision of services, work → Certificate of completion of work under the contract (appendix to the contract for the provision of legal services)
act of completion of work under the contract for the provision of legal » 200, (name of the law firm, consulting…
Certificate of completion of the stage of work under the contract (appendix to the contract for the provision of legal services ) Contract for the provision of services, work → Certificate of completion of the stage of work under the contract (appendix to the contract for the provision of legal services)
act of completion of the stage of work under the contract for the provision of legal services » 200, (name of the law firm, consultation...
Agreement for the paid provision of guard services Agreement for the provision of services, work → Agreement for the paid provision of guard services
agreement No. for the paid provision of guards 201 (organizational and legal form of a legal entity, name…
Agreement for mutual provision of services Agreement for the provision of services, works → Agreement for mutual provision of services
agreement of mutual provision agreement. This especially applies to this type of contract that provides for the donation of an item.
In addition, commercial organizations cannot and simply do not have the right to negotiate . Since it is believed that the purpose of this type of structure is primarily to make a profit .
Money the main and final goal of absolutely any activity of entrepreneurs. Consequently, transactions that are concluded between several organizations cannot be considered free of charge.
For other people, who are legal entities and individuals, there are no restrictions regarding the conclusion of an agreement.
Gratuitous contracts in the civil code of the Russian Federation
RUSSIAN FEDERATION Y.V. ROMANETS Yuri Vladimirovich Romanets Chairman of the Federal Arbitration Court of the North Caucasus District (FASSCO). Candidate of Legal Sciences. Specialist in civil law. Born on July 9, 1964 in the city of Uglegorsk, Sakhalin Region. In 1986 he graduated from Kuban State University. Since 1986 - lawyer, head of the legal consultation of the Krasnodar Regional Bar Association; 1988 - 1992 — postgraduate studies at the Institute of Legislation and Comparative Law under the Government of the Russian Federation; from 1995 to the present - Chairman of FASSCO. All civil contracts can be divided into two groups: compensated and gratuitous. In contrast to a paid agreement, under which a party must receive payment or other consideration for the performance of its duties, a gratuitous agreement is recognized as an agreement according to which one party undertakes to provide something to the other party without receiving payment or other consideration from it (Article 423 of the Civil Code RF). Civil law regulates mainly equivalently - compensated property relations, which predetermined the place of gratuitous obligations in the system of civil contracts. GENERAL CHARACTERISTICS OF FREE CONTRACTS When giving a general description of free contracts, you must keep in mind the following. Firstly, in civil law there is a presumption of remuneration of an obligation. Part 3 of Article 423 of the Civil Code of the Russian Federation states that a civil contract is assumed to be compensated unless otherwise follows from the law, other legal acts, content or essence of the contract. In practice, this means that an obligation can be qualified as gratuitous only if all doubts regarding its remuneration have been eliminated. Secondly, some contracts can only be for compensation. For example, legal relations of contracting, paid provision of services, transportation, transport expedition, financing for the assignment of a monetary claim, insurance, commission and some others, according to the new Civil Code, can exist only on a remuneration basis and do not have gratuitous varieties. This pattern is due to objective factors. The features of some legal objects do not accept gratuitous specificity due to the contradiction of the gratuitous nature of the relationship with the main legal object. The nature of a legal object may determine the possibility or impossibility of its existence in gratuitous obligations. With regard to a number of contracts, there is no doubt that they can only exist as compensation (in particular, commission, agency and some others). But in relation to all contracts formulated in the Civil Code of the Russian Federation as compensatory, does the exclusively compensatory nature have sufficient objective justification? Let's consider this issue using the example of a contract. According to Article 702 of the Civil Code of the Russian Federation, a contractual obligation can only be compensated. However, judicial practice shows that in real life, legal relationships sometimes arise in which one person performs contract work for another free of charge. Such obligations bind people who have close, personal, trusting relationships with each other. Since such agreements actually exist, they must be regulated by relevant legal norms. A legal vacuum is an undesirable phenomenon. This is where the difficulties begin due to the fact that the legislator formulated the contract as exclusively for compensation. The question arises: which norms of Chapter 37 of the Civil Code of the Russian Federation do not depend on the remuneration of the legal relationship and therefore can be used to regulate “gratuitous contracts”, and which ones reflect the paid performance of work and therefore should be adjusted taking into account the gratuitous specifics? For example, Article 704 of the Civil Code of the Russian Federation, which prescribes the performance of work at the expense of the contractor, is due to the paid nature of the contract. The same can be said about the rights of the customer in the process of performing work provided for in Articles 708 and 715 of the Civil Code of the Russian Federation and about some other norms. Such rules can only apply to paid contractual obligations. At the same time, a number of articles of the Civil Code of the Russian Federation (in particular, Articles 716, 718, 724, 725) regulate relations regarding contract work, regardless of whether they are performed for a fee or free of charge. Therefore, they are applicable to regulate relations regarding gratuitous work. It seems that some other types of contracts, which are formulated by the legislator as exclusively compensated, also deserve a similar analysis. The unification of norms suitable for regulating both paid and gratuitous legal relations, and the differentiation of provisions determined by either the compensated or gratuitous nature of the obligation, should be carried out at the legislative level when forming a system of paid and gratuitous contracts. The processes of unification and differentiation are too complex to be addressed only at the enforcement stage. Thus, the issue of the range of gratuitous obligations and the legislation applicable to them requires additional in-depth study at the legislative level. Thirdly, despite the fact that the basis of civil turnover is compensated legal relations, the new Civil Code contains many rules regulating gratuitous obligations. All gratuitous contracts can be divided into two groups. The first consists of gratuitous obligations, which are independent contractual types (donation, gratuitous use). The second includes gratuitous obligations that are not identified by the legislator as independent contractual types. They are gratuitous types of contracts, which can be either compensated or gratuitous. For example, the storage obligation is defined in Chapter 47 of the Civil Code of the Russian Federation as a type of agreement. Within this contractual type, storage can be paid or gratuitous. The peculiarities of relations regarding gratuitous storage are reflected in a number of provisions of Chapter 47 (Articles 891, 897, 902, etc.). The question of why in one case a gratuitous obligation is singled out as a special contractual type, and in another - only as a gratuitous variety of a more general contract, seems in a certain sense formal. In accordance with the rules of legislative technique for constructing a system of contracts, the basis for the formation of an obligation as an independent contractual type is the presence of significant differences in the legal relationship that require fundamentally different legal regulation. The need to form a special legal framework for the regulation of certain legal relations is the basis for separating these legal relations into an independent type (type) of contract. For example, relations involving the gratuitous transfer of property into ownership (donation) differ significantly from relations involving the transfer of property into ownership on a reimbursable basis (purchase and sale). The differences in these legal relations predetermine the fact that most of the rules regulating the purchase and sale are not applicable to the gift agreement. The specific nature of gift relations required the creation of a special legal framework to regulate these obligations. On the other hand, gratuitous and paid storage agreements differ slightly from each other. Most of the provisions governing storage for a fee apply to gratuitous obligations. Therefore, there was no need to distinguish the free storage agreement as an independent contractual type. THE GIVABILITY CHARACTER OF AN OBLIGATION AS A LEGAL-FORMING FEATURE OF A SYSTEM OF CONTRACTS - What role does the gratuitousness factor play in the formation of legal norms? — How does it affect the norms reflecting the legal object of the obligation? Of much greater interest is the question of why in one obligation the factor of gratuitousness requires an almost complete change in the rules governing the paid legal relationship with the same legal object, but for another gratuitous obligation this is not required. To answer this question, it is necessary to analyze the gratuitous nature of a civil legal relationship as a legal-forming feature of constructing a system of contracts, as well as the patterns of its interaction with the feature of a legal object. First of all, it should be noted that the Civil Code of the Russian Federation does not provide for gratuitous contracts that would have a main legal object that is not familiar to this or that compensated obligation. Gratuitous contracts are based on the legal object inherent in any gratuitous contract. The sign of remuneration (free of charge) does not exist on its own. For example, donation is mainly the gratuitous antipode of purchase and sale; both of these agreements are built on the same legal object - the transfer of property into ownership. A loan agreement is the gratuitous opposite of a lease (the legal object is the transfer of property for temporary use). And so on. This indicates that the legal object is a core systemic feature, and the factor of remuneration (free of charge) can only act as a secondary legal-forming feature that complements the feature of the main legal object. Gratuitousness may be contrary to the nature of the underlying legal object. An obligation based on such a legal entity can only be compensated (for example, commission agreements, agency agreements). If the legal object is combined with both the compensated and gratuitous nature of the legal relationship, then it must be borne in mind that some legal elements of the obligation are predetermined by the legal object as such (regardless of the compensation of the relationship), and other legal elements, also determined by the legal object, It also leaves its mark as a sign of retribution. For such agreements, it is necessary to establish standards reflecting the gratuitous specifics. Solving this problem involves complex processes of unification and differentiation of legal norms. On the one hand, it is necessary to unify those rules of law that reflect the legal object and are not affected by the sign of retribution. Such unification makes it possible to apply these legal norms to gratuitous obligations with the same legal object. On the other hand, it is necessary to identify the legal elements that are affected by the sign of retribution in order to establish a special legal regime for them. If we analyze the second part of the Civil Code of the Russian Federation in this regard, we can come to the following conclusions. Gratuitous specificity affects to varying degrees the legal elements determined by the main legal object. Thus, the sign of gratuitousness may require an almost complete change in the rules governing the paid legal relationship. This can be traced through a comparative analysis of purchase, sale and donation. The legal object of the purchase and sale is expressed in the actions of the seller to transfer the property to the buyer. The legal object of a gift agreement is also the actions of one person to transfer property into ownership of another person. However, the presence of a common legal object in this case is not enough to unify the legal norms that reflect it. Forming the legal basis for a purchase and sale agreement, the legislator created a contractual legal institution that reflects not just the relationship of transferring property into ownership, but the relationship of paid transfer of property into ownership. Therefore, the overwhelming majority of rules on the purchase and sale agreement are not applicable to the gift agreement. First of all, the rights and obligations of the parties are regulated differently. In particular, the donor’s obligation to transfer property. Since the purchase and sale agreement is compensated, the Civil Code of the Russian Federation strictly regulates the seller’s obligations regarding the moment of fulfillment of the obligation to transfer the thing (Article 458), the transfer of the risk of accidental loss of the thing (Article 459), the transfer of a thing free from the rights of third parties (Article 459). 460 - 462), quality and completeness of the transferred property (Articles 469 - 483). Under a gift agreement, the debtor is not burdened with such obligations. In particular, in the case of transferring an item of inadequate quality to the donee, the donor may be assigned property liability only in the event of damage caused by defects in the donated item and only if the conditions provided for in Article 580 are met. The rights and obligations of the donee also differ from the rights and obligations of the buyer. Due to the gratuitous nature of the contract, the donee is not responsible for paying for the property. In addition, the donee is not burdened with the obligation to accept the property. This is due to the fact that, due to the gratuitous nature of the gift, the recipient’s failure to accept the gift cannot cause the donor such harm as the buyer’s failure to fulfill the obligation to accept property from the seller during the purchase or sale. Therefore, Article 573 of the Civil Code of the Russian Federation provides for the right of the donee to refuse it at any time, before the gift is transferred to him. This also determines that when refusing a gift, the donee bears limited property liability to the donor. The limited nature of liability is expressed, firstly, in the fact that the donor has the right to demand from the donee compensation only for real damage, and, secondly, compensation for real damage can only take place if the gift agreement is concluded in writing (Article 573 ). The uniqueness of gratuitous relations for the transfer of property into ownership is reflected in the rules regulating other legal elements of the gift agreement: subject composition (Articles 576, 578), termination of obligation (Articles 577 - 578), etc. The factor of gratuitousness does not affect some obligations so significantly, leaving the possibility for the application of rules determined by the legal object, regardless of the remuneration or gratuitousness of legal relations. An example is the lease-to-loan ratio. According to an agreement for gratuitous use, as well as under a lease agreement, one party transfers property to the other party for temporary use, and the other undertakes to return the same property. This feature determines the similarity of these obligations. The commonality of the legal objects of lease and loan has made it possible to unify a number of provisions reflecting relations regarding the transfer of property for temporary use, regardless of whether such transfer is compensated or not. In Article 689 of the Civil Code of the Russian Federation, the legislator has provided an exhaustive list of lease provisions that are applicable to a loan. The remaining rules of the rental institution, according to the design chosen by the legislator, do not apply to the loan. In this regard, it is not without interest to analyze whether all rental norms regulating the transfer of property for temporary use, regardless of the remuneration (gratuitousness) of the relationship, are unified by the legislator by including in the list of articles
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What about taxes?
Because a gift is an income, in some cases it is subject to appropriate tax. The difference depends not only on the amount of the transferred asset, but also on the tax system followed by the recipient legal entity. In the general system, the legal entity-donor pays VAT (the gift is carried out as a sale), and the recipient pays tax on non-operating income (Article 250 of the Tax Code of the Russian Federation).
VAT is not paid if:
- assets were received under international treaties of the Russian Federation;
- the transferred funds are intended for the safety of nuclear power plants;
- the property was donated by the founder-owner of 50% or more of the authorized capital;
- donate to a non-profit educational institution;
- funds are donated to charity;
- money is given in any form.
IMPORTANT INFORMATION! Some cases of donation provide for preferential VAT.
