Author of the article: Anastasia Ivanova Last modified: January 2021 17898
For individuals, the Civil Code provides for the possibility of an oral agreement. Enterprises and organizations are required by law to enter into contracts exclusively in writing. Gratuitous transactions between legal entities are a fairly common form of agreement. Let's look at specific examples of such transactions and the features of their conclusion.
Information for the document
The procedure and conditions for concluding an agreement for the provision of services free of charge are not established by the current legislation of the Russian Federation. Compensation and gratuitousness of concluded contracts are stipulated in Art. 423 Civil Code of the Russian Federation.
Features of document preparation
- Completed sample order
- Contents of the agreement
- Responsibility of the parties
- Change and termination of the contract
Contents of the agreement
According to paragraph 2 of Art. 423 of the Civil Code of the Russian Federation, an agreement is recognized as gratuitous if the party receiving services or work under this agreement does not make payment or counter-provision of services to the other party.
As a rule, such agreements are concluded by charitable organizations, foundations and institutions whose activities are not related to making a profit. Since the contract is concluded in writing, the law has requirements for its content:
- The subject of the contract is its essential condition - Art. 432 Civil Code of the Russian Federation
- Since the gratuitous contract does not provide for payment, the contract must reflect the gratuitousness of the services provided.
- Parties to the contract. The legislation does not directly prohibit the conclusion of this type of agreement between commercial enterprises, but the very type of their activity provides for the receipt of benefits. The conclusion of an agreement between individuals or an individual and a legal entity is not limited in any way.
- Date and place of conclusion of the contract. If the contract does not indicate the place of its conclusion, then it is considered to be concluded at the place of residence of the person who sent the offer. If services are provided by a legal entity, then at the place of its registration - Art. 444 Civil Code of the Russian Federation.
- Signatures of the parties with transcripts.
- Obligations of the parties, namely the obligation to perform the services or work provided within the time period specified in the contract.
Important! Since a gratuitous contract cannot be recognized as a contract, it is advisable to reflect in the contract the consequences of violating the deadline for fulfilling the contract.
Responsibility of the parties
Despite the fact that the agreement for the gratuitous provision of services does not provide for payment or any other remuneration for its execution, the parties bear responsibility under the law for improper fulfillment of obligations - Chapter 25 of the Civil Code of the Russian Federation.
According to Art. 401 of the Civil Code of the Russian Federation, liability for failure to fulfill obligations under a contract occurs only if there is guilt or intent of the person who failed to fulfill the contract. The burden of proving the absence of guilt, in this case, rests with the offender. And an agreement concluded in advance regarding the absence of violation is considered void.
Since the contract is concluded free of charge, payment of a penalty or compensation for damages in case of non-fulfillment is not provided, however, the party that has not fulfilled the obligation is not exempt from fulfilling it in kind - Art. 396 of the Civil Code of the Russian Federation.
Change and termination of the contract
Article 450 of the Civil Code of the Russian Federation provides the grounds on which an agreement can be amended and terminated:
- By agreement of the parties.
- At the request of one of the parties, the contract is changed or terminated only by a court decision.
A court decision to change the terms of the contract or terminate it can be made only if there are significant violations of the contract by one of the parties, as well as in other cases provided for by current legislation for certain types of contracts.
The consequences of changing and terminating the contract are listed in Art. 453 Civil Code of the Russian Federation:
- Changing the contract entails changing the obligations under it.
- Termination of the contract entails the termination of obligations, unless otherwise provided by legislative acts or follows from the essence of the concluded agreement.
- The term for changing or terminating obligations is considered to be the period by which the agreement to change or terminate the contract was signed.
The legislation provides for compensation for losses if a change or termination of the contract entails their occurrence.
Accounting for gratuitous transfers in accounting
The gratuitous acceptance of the property of a legal entity must necessarily be reflected in the accounting documentation.
The transferred item is accepted as a fixed asset at its original cost. The initial cost is defined as the market value on the day of acceptance for accounting, including the amounts spent on delivery of the asset, its registration, bringing it into a condition suitable for use, and other costs.
The following entries must be made:
- enter the value of assets in debit 08, account 98 “Gratuitous receipts”;
- expenses spent on their acceptance, according to debit 08, account 60 “Related expenses”.
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 collectively 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
Gift or donation?
Let us now consider an aspect that reflects the differences between the two main procedures involving the gratuitous transfer of property - donation and donation. In order to understand the difference between the two noted legal categories, it would be advisable to refer to the provisions of the Civil Code of the Russian Federation. According to the code, a gift agreement is a somewhat broader concept than a transaction fixing a donation. What does this mean?
According to the gift agreement, one of the parties to the legal relationship gratuitously transfers (or, alternatively, undertakes to transfer) another certain type of property. The key feature of such a deal is gratuitousness. That is, the owner of the property does not receive any counter-representations from the recipient.
At the same time, the gratuitous transfer of property does not at all exclude the scenario in which the donor establishes some restrictions on the use of the property by the new owner. Among these, as some lawyers note, there may be a requirement reflecting the use of property exclusively for generally beneficial, socially oriented purposes. In this case, the gratuitous transfer of property will most likely be recognized as a donation.
Legal relations in which a donation is considered the basis of a transaction are not typical for business. Basically, through such communications, state or municipal property is transferred in favor of relevant non-profit organizations. What is the reason for the fact that such transactions are the prerogative of structures not involved in the business?
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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 Great 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 | 09.11.2014 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 Great BASE! In general and in particular! |
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| Lily | 11/17/2014 at 10:02:38 A good contract, nothing superfluous, all the 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? |
Reply 0
| 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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| Igor | 04/11/2015 at 20:01:57 A good document and without water. |
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| Faith | 08/21/2015 at 14:20:34 Thank you for the sample, it helped me a lot |
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| 5 Svetlana Davydova | 08/26/2015 at 13:36:12 Thank you! It helped a lot! |
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| 5 Julia | 09.29.2015 at 09:31:09 Very useful, thanks. |
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| Elena | 10/22/2015 at 10:24:25 The sample is general, suitable for all occasions, thank you! |
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| Ism | 10/28/2015 at 16:16:28 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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| Julia | 01/13/2016 at 18:25:16 A very convenient and useful site, all contracts are drawn up correctly. Thank you very much! |
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| Sergey | 01/20/2016 at 14:38:48 Thanks a lot!!!!!! |
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| Irina | 01/26/2016 at 16:07:35 Useful templates. Thank you |
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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, a contract for the provision of services free of charge is available to both parties |
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| Irina | 02/11/2016 at 09:28:23 Yes, it was useful, thank you! |
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| I | 02/16/2016 at 10:23:02 everything is clear and simple, thank you |
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| Natalia | 04/14/2016 at 10:54:36 Great base, thank you! |
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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, thanks! |
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| Marina | 07/18/2016 at 13:00:53 great deal. |
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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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| Vlad | 08/01/2016 at 16:54:31 The editors of the sample of this Agreement were very helpful, thank you! |
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| 5 Gennady | 09.24.2016 at 22:02:44 The agreement turned out to be useful! |
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| Igor | 01/20/2017 at 21:46:03 Simple and affordable! 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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| Anastasia | 10/11/2017 at 15:29:45 I used your template! Thank you |
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| Marina | 11/19/2017 at 20:34:26 Thank you, useful information! |
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| 5 Irina | 01/18/2018 at 14:35:56 Thank you. Very affordable shape and great base |
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| Zhanna | 01/22/2018 at 13:10:32 It is a pity that no one answers the above questions. |
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| Angelica | 01/30/2018 at 17:10:19 The document was very useful. |
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| Galina | 02/07/2018 at 13:29:40 Useful site. Thank you. |
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| Sergey | 05/03/2018 at 16:56:39 A good deal for all occasions... |
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| 5 Julia | 05/25/2018 at 07:28:46 Great deal. Nothing superfluous, everything to the point. Thank you.))) |
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| Olga | 05/27/2018 at 10:05:59 As an amateur, I 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 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. |
Reply 0
| Olga | 02/11/2019 at 09:59:49 Thank you!!!!!!!!!!!!!!! |
Reply 0
| 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 |
Reply 0
| 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 to pick up goods, without hiring him to work using this contract? |
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 using this contract? |
Reply 0
| Anna | 04/23/2019 at 04:54:42 The sample document and comments to it were useful, thank you. |
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| Irina | 05/28/2019 at 09:11:33 reply to Tamara Thanks a lot for the tip |
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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 | 07.11.2019 at 13:48:33 Lots of samples, very convenient, thank you! |
Reply 0
| 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 Everything is great - simple, short and clear. Thank you! |
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| hope | 01/21/2020 at 14:30:48 lawyer consultant 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 Thank you. Helpful information |
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| 5 Olesya | 04/01/2020 at 21:56:24 Thank you. The article is useful. |
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| Andrey | 04/06/2020 at 16:43:28 Thank you! very useful article |
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| Catherine | 04/28/2020 at 14:38:38 Thank you very briefly and to the point. |
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| Ramilya Zinnatullina | 05/27/2020 at 14:04:27 Excellent basic agreement, very useful |
Reply 0
| 5 Natalia | 08/05/2020 at 07:42:18 Super Informative! Very professionally presented. Thank you! |
Reply 0
| Tatiana | 08/20/2020 at 15:14:35 Thanks a lot! very useful! |
Reply 0
| 5 Irina | 09.21.2020 at 10:29:10 Thanks for the help. Helped out. When there is very little time to solve a problem, this is convenient. |
Reply 0
| 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 Very useful information! |
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| LELYA | 01/13/2021 at 19:14:41 Thank you, very useful. |
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Tax calculation
The calculation of taxes on property received free of charge depends, first of all, on the taxation regime in the company. That is, under the general system the rate is 20%. With the simplified tax system there are 2 options. The simplest formula applies if the company operates under a scheme where 6% is paid on any type of revenue, including non-operating income.
If an entrepreneur uses a scheme in which 15% is paid on the difference between revenue and expenses, then the formula is somewhat more complicated. In this case, the value of the property received free of charge is summed up with other types of revenue. Next, officially confirmed expenses are subtracted from the resulting figure. The tax is then calculated based on a rate of 15%.
If an organization receives property free of charge, then the assessment of the corresponding type of non-operating income is made on the basis of data on market prices for such assets. The provisions relevant to this procedure are prescribed in the Tax Code of the Russian Federation. In some cases, information on prices must be documented by the taxpayer (as an option when contacting independent experts for the purpose of conducting an assessment).
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Nuances of distribution of shares
A fundamentally important criterion is that the donor must have the above-mentioned share in the ownership of the company alone. That is, for example, if one person owns 30% of the company, another - 40%, and they jointly own, for example, a truck crane, then it is nevertheless impossible to give it to your company without taxation. If they draw up the appropriate gift agreement, they will have to pay the income tax provided for in Article 250 of the Tax Code of the Russian Federation. At least, such a position, as lawyers note, is considered generally accepted in the structures of the Federal Tax Service of Russia.
