Елена Самтынова
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Постановлением Правительства РФ от 3 февраля 2020 г. № 78 установлены новые критерии, которым должно соответствовать юрлицо, имеющее намерение стать поручителем для обеспечения уплаты таможенных пошлин, налогов (текст документа официально опубликован не был). Согласно новым правилам юрлицо должно соответствовать одной из двух организационно-правовых форм: АО или ООО. В предыдущей редакции критериев, утвержденных постановлением Правительства РФ от 19 августа 2013 г. № 717, предусматривалась еще одна форма – общество с дополнительной ответственностью, однако сейчас она исключена ввиду того, что к созданным до 1 сентября 2014 г. обществам с дополнительной ответственностью применяются нормы Гражданского кодекса РФ об ООО (Федеральный закон от 5 мая 2014 г. № 99-ФЗ).Кроме того, предусматривается, что юрлицо не должно являться дочерним хозяйственным обществом по отношению к лицу, за которое поручается. Как и ранее госрегистрация юрлица должна быть осуществлена не менее чем за три года до дня заключения договора поручительства. Также оно не должно заниматься банковской, страховой деятельностью, а также деятельностью, предусмотренной главами 55-61 Таможенного кодекса ЕАЭС.
Отличным от прежних требований является и наличие у юрлица уставного капитала в размере не менее 350 млн руб. (ранее называлась сумма в 500 млн руб.). Репутация юрлица должна внушать доверие: в отношении него не должно быть дел о банкротстве, задолженностей по уплате таможенных пошлин, налогов, специальных, антидемпинговых, компенсационных пошлин, пеней, процентов, неоплаченных административных штрафов за правонарушения, предусмотренные главой 16 КоАП. Юрлицо не должно находиться в стадии реорганизации или ликвидации.
Также претенденту на поручительство необходимо представить подтвержденные данные об отсутствии убытков по итогам последнего отчетного года, предшествующего году, в котором заключается договор поручительства, и по итогам предыдущих кварталов за текущий год. Изменен показатель чистой прибыли юрлица и период, в котором следует представить данные о ней. Теперь ее размер должен составлять за последние три года перед заключением договора поручительства не менее 70 млн руб. ежегодно, чистые активы должны составить не менее 500 млн руб. В прежней редакции предусматривалось, что по итогам последнего года подтвержденная чистая прибыль юрлица должна была превышать не менее чем в 3 раза размер поручительства или ее размер должен быть более 100 млн. руб., а стоимость основных средств юрлица – не менее 1 млрд руб.
Новый порядок также разграничивает общую максимальную сумму всех одновременно действующих договоров поручительства, заключенных юрлицом, которая должна составлять:
не более 5% стоимости чистых активов юрлица, если она составляет менее 1 млрд. руб.;не более 6% стоимости чистых активов юрлица, она составляет от 1 до 5 млрд руб.;не более 7% процентов стоимости чистых активов юрлица, если она составляет более 5 млрд. рублей.
По прежним правилам максимальная сумма всех одновременно действующих договоров поручительства, заключенных юрлицом, не должна была превысить 50 млн. руб., а сумма одного договора поручительства – 15 млн. руб.
Постановление вступит в силу по истечении 30 дней со дня официального опубликования, одновременно ранее действующие критерии утратят свою силу.
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Автор умело структурирует информацию, что помогает сохранить интерес читателя на протяжении всей статьи.