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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 24, 2007 No. 209-FZ

About development of small and medium entrepreneurship in the Russian Federation

(as amended on 02-07-2021)

Accepted by the State Duma of the Russian Federation on July 6, 2007

Approved by Council of the Russian Federation on July 11, 2007

Article 1. Subject of regulation of this Federal Law

This Federal Law governs the relations arising between legal entities, physical persons, public authorities of the Russian Federation, public authorities of subjects of the Russian Federation, local government bodies in the field of development of small and medium entrepreneurship, determines concepts of subjects of small and medium entrepreneurship, infrastructure of support of subjects of small and medium entrepreneurship, types and forms of such support.

Article 2. Normative legal regulation of development of small and medium entrepreneurship in the Russian Federation

Normative legal regulation of development of small and medium entrepreneurship in the Russian Federation is based on the Constitution of the Russian Federation and is performed by this Federal Law, other Federal Laws adopted according to them other regulatory legal acts of the Russian Federation, the laws and other regulatory legal acts of subjects of the Russian Federation, regulatory legal acts of bodies of the public power of the federal territory, regulatory legal acts of local government bodies.

Article 3. The basic concepts used in this Federal Law

For the purposes of this Federal Law the following basic concepts are used:

1) subjects of small and medium entrepreneurship are business entities (legal entities and individual entrepreneurs) carried in accordance with the terms, established by this Federal Law, to small enterprises, including to the microcompanies, and medium scale enterprises, data on which are entered in the unified register of subjects of small and medium entrepreneurship;

2) ceased to be valid according to the Federal Law of the Russian Federation of 29.06.2015 No. 156-FZ

3) ceased to be valid according to the Federal Law of the Russian Federation of 29.06.2015 No. 156-FZ

4) ceased to be valid according to the Federal Law of the Russian Federation of 29.06.2015 No. 156-FZ

5) support of subjects of small and medium entrepreneurship (further also - support) - the activities of public authorities of the Russian Federation, bodies of the public power of the federal territory, public authorities of subjects of the Russian Federation, local government bodies, the organizations forming infrastructure of support of subjects of small and medium entrepreneurship performed for the purpose of development of small and medium entrepreneurship according to state programs (subprogrammes) of the Russian Federation, state programs (subprogrammes) of subjects of the Russian Federation and municipal programs (subprogrammes) containing the actions aimed at the development of small and medium entrepreneurship (further - state programs (subprogrammes) of the Russian Federation, state programs (subprogrammes) of subjects of the Russian Federation, municipal programs (subprogrammes), and also the activities of "Federal Corporation on Development of Small and Medium Entrepreneurship" joint-stock company performed according to this Federal Law as institute of development in the field of small and medium entrepreneurship (further also - corporation of development of small and medium entrepreneurship), its subsidiaries and the activities of Russian Export Center joint-stock company (further - the Russian export center) on support of export activities of subjects of small and medium entrepreneurship performed according to this Federal Law and the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity", its subsidiaries;

6) financial institution - the professional participant of the security market, the clearing organization, managing company of investment fund, mutual investment fund and non-state pension fund, specialized depositary of investment fund, mutual investment fund and non-state pension fund, joint-stock investment fund, credit institution, insurance company, non-state pension fund, the organizer of trade, credit consumer cooperative, microfinancial institution;

7) social entrepreneurship - the business activity directed to achievement of the socially useful purposes, promoting the solution of social problems of citizens and societies and performed in accordance with the terms, provided by part 1 of article 24.1 of this Federal Law;

8) the social company - the subject of small or medium business performing activities in the field of social entrepreneurship;

9) national warranty system of support of small and medium entrepreneurship (further - national warranty system) - the system of the interacting organizations performing activities for the purpose of the ensuring access of subjects of small and medium entrepreneurship and the organizations forming infrastructure of support of subjects of small and medium entrepreneurship, to credit and other financial resources, consisting of participants of national warranty system whom the corporation of development of small and medium entrepreneurship, "Russian Bank of Support of Small and Medium Entrepreneurship" joint-stock company, and also funds of assistance to crediting (guarantee funds, funds of guarantees) (further - the regional warranty organizations) conforming to requirements to the regional warranty organizations and their activities, the established this Federal Law and regulatory legal acts adopted according to it treat.

Article 4. Categories of subjects of small and medium entrepreneurship

1. Treat subjects of small and medium entrepreneurship to the conditions established by part 1.1 of this Article, the economic societies, economic partnerships, economic partnership, production cooperatives, consumer cooperatives, peasant farms and individual entrepreneurs registered in accordance with the legislation of the Russian Federation and corresponding.

1.1. For the purpose of reference of economic societies, economic partnerships, economic partnership, production cooperatives, consumer cooperatives, peasant farms and individual entrepreneurs to subjects of small and medium entrepreneurship the following conditions shall be satisfied:

1) for economic societies, economic partnerships, economic partnership one of the following requirements shall be executed at least:

a) members of economic society or economic partnership - the Russian Federation, subjects of the Russian Federation, municipalities, the public or religious organizations (associations), charity and other foundations (except for investment funds) own totally no more than twenty five percent of shares in the authorized capital of limited liability company or the share capital of economic partnership or no more than twenty five percent of voting shares of joint-stock company, and members of economic society or economic partnership - the foreign legal entities and (or) legal entities who are not subjects of small and medium entrepreneurship own totally no more than forty nine percent of shares in the authorized capital of limited liability company or the share capital of economic partnership or no more than forty nine percent of voting shares of joint-stock company. The restriction on total share of public associations of the disabled people, foreign legal entities and (or) legal entities who are not subjects of small and medium entrepreneurship provided by this subitem does not extend:

on members of economic societies - foreign legal entities who have income gained from implementation of business activity for prior calendar year does not exceed the extreme value established by the Government of the Russian Federation for medium scale enterprises according to Item 3 of this part and which average number of workers for prior calendar year does not exceed the extreme value specified in the subitem "b" of Item 2 of this part (except for foreign legal entities whose state of the permanent location is included in the list of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones) approved according to the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation;

on the economic societies corresponding to the conditions specified in subitems "b" - "d", this Item;

b) the shares of joint-stock company which are traded on the organized market of securities are carried to shares of the high-technology (innovative) sector of economy according to the procedure, established by the Government of the Russian Federation;

c) activities of economic societies, economic partnership consist in practical application (implementation) of results of intellectual activities (programs for electronic computers, databases, inventions, useful models, industrial designs, selection achievements, topology of integral chips, know-how (know-how) on which exclusive rights belong to founders (participants) according to such economic societies, economic partnership - to budget, autonomous scientific institutions or the educational organizations of the higher education which are budgetary institutions, autonomous organizations;

d) economic societies, economic partnership received project participant status according to the Federal Law of September 28, 2010 No. 244-FZ "About the innovative center "Skolkovo";

e) founders (participants) of economic societies, economic partnership are the legal entities included in the list of the legal entities providing the state support of innovative activities in forms, established by the Federal Law of August 23, 1996 No. 127-FZ "About science and the state scientific and technical policy" approved by the Government of the Russian Federation. Legal entities are included in this list according to the procedure, established by the Government of the Russian Federation, on condition of compliance to one of the following criteria:

legal entities are public joint stock companies which at least fifty percent of shares is in property of the Russian Federation, or economic societies in which these public joint stock companies have the right directly and (or) to dispose indirectly more than fifty percent of votes, falling on voting shares (shares) constituting the authorized capital of such economic societies or have opportunity to appoint sole executive body and (or) more than a half of structure of collegiate executive body, and also opportunity to determine election more than a half of structure of Board of Directors (supervisory board);

legal entities are the state corporations founded according to the Federal Law of January 12, 1996 No. 7-FZ "About non-profit organizations";

legal entities are created according to the Federal Law of July 27, 2010 No. 211-FZ "About reorganization of Russian Corporation of Nanotechnologies";

e) ceased to be valid according to the Federal Law of the Russian Federation of 03.08.2018 No. 313-FZ

g) members of limited liability companies are only the all-Russian public associations of disabled people and (or) their departments (territorial subdivisions) and in such limited liability companies for prior calendar year the average number of disabled people in relation to other workers constitutes at least than fifty percent, and share of compensation of disabled people in the salary fund - at least than twenty five percent;

2) the average number of workers for prior calendar year of the economic societies, economic partnerships, economic partnership corresponding to one of the requirements specified in Item 1 of this part, production cooperatives, consumer cooperatives, peasant farms, individual entrepreneurs shall not exceed the following extreme values of average number of workers for each category of subjects of small and medium entrepreneurship:

a) to hundred people for small enterprises (the microcompanies - to fifteen people are distinguished from small enterprises);

b) from hundred one to two hundred fifty people for medium scale enterprises if other extreme value of average number of workers for medium scale enterprises is not established according to Item 2.1 of this part;

2. 1) the Government of the Russian Federation has the right to establish extreme value of average number of workers for prior calendar year over Item 2 of this part established by the subitem "b" for medium scale enterprises - the economic societies, economic partnership relevant to one of the requirements specified in Item 1 of this part which perform as core activity business activity in the field of light industry (within class 13 "Production of textile products", class 14 "Production of clothes", class 15 "Production of skin and products from leather of" the Section C "The processing productions" the All-Russian Classifier of Economic Activities) and which average number of workers for prior calendar year exceeded the extreme value established by the subitem "b" of Item 2 of this part. The corresponding type of business activity provided by this Item is recognized to the main provided that the share of the income from implementation of such type of activity following the results of the previous calendar year constitutes at least 70 percent in the total amount of the income of the legal entity;

3) the income of the economic societies, economic partnerships, economic partnership corresponding to one of the requirements specified in Item 1 of this part, production cooperatives, consumer cooperatives, peasant farms and individual entrepreneurs, received from implementation of business activity for prior calendar year which is determined according to the procedure established by the legislation of the Russian Federation on taxes and fees is summed up on all performed types of activity and applied on all tax regimes, shall not exceed the extreme values established by the Government of the Russian Federation for each category of subjects of small and medium entrepreneurship.

2. Voided according to the Federal Law of the Russian Federation of 29.06.2015 No. 156-FZ

3. The category of the subject of small or medium business is determined according to the greatest condition on value established by Items 2, 2.1 and 3 parts 1.1 of this Article if other is not established by this part. The category of the subject of small or medium business for the individual entrepreneurs who were not attracting to implementation of business activity in prior calendar year of hired employees is determined depending on the size of the gained income according to Item 3 of part 1.1 of this Article. Limited liability companies, joint-stock companies with the single shareholder and the economic partnerships corresponding to the conditions specified in the subitem "an" of Item 1 of part 1.1 of this Article (except for the conditions established by paragraphs second and third the specified subitem), economic partnership, production cooperatives, consumer cooperatives, peasant farms which were created during the period from July 1 of the current calendar year to June 30 of the year following after the current calendar year (further - newly created legal entities) the individual entrepreneurs registered during the specified period (further - again registered individual entrepreneurs), and also the individual entrepreneurs applying only patent system of the taxation treat the microcompanies. The category of the subject of small or medium business for the economic societies specified in the subitem "g" of Item 1 of part 1.1 of this Article, economic partnership which according to the procedure and on conditions, stipulated by the legislation the Russian Federation about taxes and fees, use the right to release from discharge of duty of the taxpayer is determined by submission of the tax statements allowing to determine the size of income gained from implementation of business activity for prior calendar year depending on the value of average number of workers for prior calendar year determined according to Item 2 of part 1.1 of this Article.

4. The category of the subject of small or medium business changes if extreme values above or below the extreme values specified in Items 2, 2.1 and 3 parts 1.1 of this Article within three calendar years following one by one provided that other is not established by this Article.

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