Potrivit Legii societăţilor nr. 31/1990, societăţile cu răspundere limitată se constituie prin contract de societate şi statut, documente care pot fi încheiate sub forma unui înscris unic, denumit act constitutiv.
Actul Constituitiv de Societate Comercială cu Răspundere Limitată este actul care stă la baza constituirii unei societăți comerciale (contract de societate, statutul societății), conținând datele de identificare a asociatului / asociaților / acționarilor și clauze reglementând organizarea, funcționarea și desfășurarea activității societății. Actul constitutiv este unul dintre documentele esenţiale la înfiinţarea unei societăţi cu răspundere limitată (SRL), forma de organizare cea mai întâlnită la noi în ţară.
Rolul documentului este cu atât mai important cu cât acesta defineşte relaţiile dintre asociaţi, administratori sau cenzori, angajează răspunderea juridică a acestora faţă de autorităţi şi faţă de terţi şi stabileşte procedurile de urmat în diferite situaţii.
În aceste condiţii, vă spunem astăzi ce informaţii trebuie să cuprindă actul constitutiv al unei firme şi vă oferim un model al documentului, atât pentru o SRL cu asociat unic, cât şi pentru una cu mai mulţi asociaţi.
Totodată, într-o societate cu răspundere limitată pot exista mai mulţi asociaţi, dar nu mai mulţi de 50, aşa cum stabileşte Legea societăţilor la art. 12.
Potrivit reglementărilor în vigoare, actul constitutiv se încheie sub semnătură privată, se semnează de către toţi asociaţii şi trebuie să cuprindă datele de identificare a acestora.
Aceleaşi date de identificare trebuie precizate în actul constitutiv şi pentru asociaţii care reprezintă şi administrează societatea sau administratorii neasociaţi, precum şi pentru primii cenzori sau primul auditor financiar al societăţii.
Potrivit art. 6 din Legea nr. 31/1990, semnatarii actului constitutiv sunt consideraţi şi fondatori, iar persoanele care sunt incapabile sau care au fost condamnate, printre altele, pentru infracţiuni contra patrimoniului prin nesocotirea încrederii, infracţiuni de corupţie, delapidare, infracţiuni de fals în înscrisuri sau evaziune fiscală nu pot avea calitatea de fondatori şi, implicit, cea de asociaţi sau administratori.
În ceea ce priveşte administratorii firmei, actul constitutiv trebuie să mai stabilească puterile ce li s-au conferit acestora şi dacă ei urmează să le exercite împreună sau separat. De asemenea, din actul constitutiv al SRL nu trebuie să lipsească forma, denumirea şi sediul social al societăţii şi nici obiectul de activitate al acesteia, cu precizarea domeniului şi a activităţii principale.
Vă reamintim că o firmă poate avea un singur obiect de activitate, căruia îi corespunde un singur cod CAEN, care este declarat, obligatoriu, la constituire, fiind prevăzut în actul constitutiv sau statut şi înscris în certificatul de înregistrare. În ceea ce priveşte numărul de obiecte secundare de activitate, legislaţia nu prevede vreo limitare în acest sens.
Conform Ordinului INS nr. 337/2007 privind actualizarea Clasificării activităților din economia națională – CAEN, activitatea principală este acea activitate care contribuie în cea mai mare măsură la valoarea adăugată totală a firmei. În schimb, activitatea secundară reprezintă orice altă activitate a firmei, activitate care produce bunuri sau servicii.
Notă: Pe parcursul existenţei unei societăţi, domeniile de activitate pot fi modificate, caz în care este nevoie de îndeplinirea anumitor formalităţi la Registrul Comerţului.
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