Aspectos legales referente a la constitución y puesta en marcha de una empresa (bajo la figura jurídica de sociedad anónima)
El constituir una organización es un paso en nuestra vida profesional que la mayoría daremos en determinado momento, en nombre propio o prestando asesoría a terceros, desde luego, es sumamente importante conocer cuales son los pasos formales que se deben llevar a cabo para dicha constitución.
En la actualidad, sin embargo, no basta solo con darle personalidad jurídica a una sociedad de personas, es decir, no solo es formalizar el acto en el registro mercantil, sino que además existen una cantidad sustancial de pasos que se deben realizar para el funcionamiento legal de una organización, a continuación se resumen los procedimientos a realizar para constituir y poner en marcha una organización bajo la modalidad de sociedad anónima:
1. Acuerdo entre los futuros socios, en conformar una organización bajo la mencionada figura.
2. Solicitar la reserva del nombre ante el registro mercantil correspondiente.( Pago de arancel, y compra de planilla)
3. Redacción del acta constitutiva de la futura sociedad Anónima, previo establecimiento de los estatutos internos, para esto es recomendable solicitar la asesoría de un profesional del derecho o de un administrador de empresas.
4. Apertura de una cuenta bancaria en la institución financiera de preferencia, ya que esta servirá para depositar los aportes en efectivo de los socios.
5. Visar el documento constitutivo, para esto es imprescindible los servicios de un abogado.
6. Elegir la persona encargada de ejercer las funciones del comisario, el cual obligatoriamente deberá ser un profesional graduado en las carreras de administración, contaduría o economía, este puede ser socio o no de la organización.
7. Presentar el acta constitutiva, ante las oficinas del registro mercantil para la formalización del acto, deberán acudir todos los socios, pagar una arancel que dependerá del capital social de la empresa y presentar además los siguientes requisitos:
· Fotocopia de la cédula de identidad de cada uno de los socios o accionistas.
· Balance mobiliario (balance inicial o de apertura), firmado por un contador público o administrador y visado por el respectivo colegio.
· Carta de aceptación del cargo de comisario.
· Autorización de los cónyuges de los accionistas.
· Si hay aportes de bienes inmuebles, vehículo o maquinaria pesada, copia del titulo de propiedad
· Comprobante bancario, en el que consten los aportes en efectivo hechos por cada uno de los socios.
8. Publicar el acta constitutiva (dentro de los primeros 15 días hábiles), en un diario de circulación nacional, para estos fines existe uno especializado en esto, donde es más económica dicha publicación.
Luego de estos procedimientos la empresa cobra personalidad jurídica, por consiguiente se debe cumplir con determinados procedimientos para poder funcionar adecuadamente y apegados a la normativa empresarial de nuestro país.
9. Solicitar ante las oficinas del SENIAT o a través de la página Web http://www.seniat.gov.ve/, la planilla del registro de identificación fiscal (RIF), la cual deberá ser llenada y consignada ante las oficinas de dicha institución acompañada de una copia del registro mercantil y una de la cédula de los socios.
1o. Adquirir los libros de contabilidad obligatorios, esto según el código de comercio (Libro diario, Mayor y de inventario; adicionalmente por ser una C.A debe llevar un libro de accionistas, de actas de asamblea y de actas de junta de administradores) y presentarlos ante el registro mercantil para su respectiva protocolización y aprobación de funcionamiento.
11. Inscribirse en el seguro social obligatorio ya que toda empresa que tenga por lo menos un trabajador deberá ser afiliada al Instituto Venezolano de Seguros Sociales. Para ello los socios deberán solicitar ante las oficinas del IVSS los siguientes formatos: (14-01) y el (14-02), estos formatos también están disponibles en la página Web http://www.ivss.gov.ve/, el formato 14-01 es el utilizado para inscribir la empresa y deberá ser llenado y llevado a dicho instituto y consignar además los siguientes requisitos:
· Fotocopia de registro mercantil.
· Fotocopia de RIF.
· Fotocopia de la factura telefónica y/o electricidad de la empresa.
· Copia de documento de propiedad o arrendamiento del inmueble.
· Última declaración del Impuesto Sobre la Renta (mínimo 3 años).
· Copia de la Cédula de identidad del Representante legal.
· Solvencia del Seguro Social (si la empresa tiene más de un año inscrita en el Registro Mercantil)
Además forma (14-02), es utilizada para registrar ante esta institución a cada uno de los empleados de la empresa, así como a sus familiares que estén calificados, conforme a la ley de Seguro Social, deberá consignar los siguientes requisitos:
· Fotocopia de la Cédula de identidad del trabajador a afiliar
· Constancia de trabajo firmada por el patrono
· Copia de la cédula del patrono.
12. Otras de las obligaciones es solicitar el permiso de funcionamiento ante la Alcaldía del municipio respectivo, la cual se denomina patente de industria y comercio. Para obtener esta patente la empresa deberá:
Solicitar (2) Planillas de solicitud de Patente de Industria y Comercio.
Presentar la Copia de Registro Mercantil de la empresa.
Presentar la Solvencia Municipal del representante legal. Anexar tres (3) fotocopias.
Fotocopia de la Cédula de Identidad del representante legal de la empresa.
Planilla de Habitabilidad con el correspondiente Croquis de ubicación.
Local de Funcionamiento:
Si el Local es alquilado, anexar copia del contrato de arrendamiento.
Si el Local es propio, anexar copia del documento de Propiedad registrado.
13. Solicitar ante el Cuerpo de Bomberos una autorización de funcionamiento, esta autorización se concederá cuando los resultados de la inspección hecha por este organismo arroje que dicho establecimiento es acto y cuenta con las condiciones y elementos necesarios para el buen desarrollo de las actividades,
14. Inscribir la organización en el INCE ( Instituto Nacional de Cooperación Educativa), para esto se debe:
1. Original y copia del RIF.
2. Original y copia del Registro Mercantil.
3. Carta dirigida al INCE, con la siguiente información:
· Dirección completa de la empresa.
· Número de teléfono de la empresa.
· Número de trabajadores.
· Número del seguro social si la empresa ya lo tiene.
Culminado esto la empresa con certeza está lista para funcionar, por esto todo lo que se acaba de describir no marca un final sino el inicio de una cantidad de procedimientos legales a lo largo de la vida de la empresa, por ahora lo que quedaría es organizar el evento de inauguración y ¡ADELANTE!
DANIEL BUSTOS
Bibliografía:
http://www.ccipsa.org.ve/documentospdf/requisitosconstempresa.pdf
http://www.monografias.com/trabajos40/las-empresas/las-empresas2.shtml
Profesora: Aura Elena Peña Contabilidad Avanzada I Mérida – Venezuela. 2004
128 comentarios:
hola daniel te felicito por la exposicion muy completa y no tengo nada que decir nada mas que cumplieron con lo que se queria del tema aparte te felicito por tu blogger muy completo sigue asi suerte saludame a yami
Felicito a todo el grupo en general porque se noto que hubo trabajo en equipo y cada quien se mostró muy seguro de lo que le correspondía hablar. Se observo que hubo una preparación de la exposición con tiempo, lo que quiere decir que no se notó improvisación alguna en ningún momento. Daniel Eduardo te felicito hiciste una buena exposición y fuiste muy claro en cuanto a los pasos que hay que seguir para la constitución y puesta en marcha de una empresa, buen léxico y tono de voz. Lo único que me parece importante acotar es que en el resumen leído no pude observar lo que significa una Sociedad Anónima o Compañía Anónima y en la exposición se les olvido presentar y explicar un caso práctico aplicable para el tema que les correspondió. Suerte!!!
Muy importante e interesante el tema de las Cooperativas, sobre todo hoy en día que existe un crecimiento de estas por las oportunidades y facilidades que se ofrecen para su constitución. Se notó que se prepararon muy bien y eso se reflejó en la exposición. Los pasos para constituir una cooperativa lo explicaste de una manera bastante sencilla. Te veias muy seguro y te felicito por eso. Sigue así!
Hola Bustos, gracias por tu exposicion, a pesar que te equivocaste en algunas cosas, estuvistes muy bien, pero a mi parecer creo que no me gustan las cooperativas, jajaja.... suerte y sigue adelante
Resumen.
Las sociedades cooperativas adquieren personalidad jurídica con la inscripción de la escritura pública de constitución en el Registro de Sociedades Cooperativas.
Los trámites a seguir, excepto en los par las cooperativas de crédito y seguros, son los siguientes:
1.- Solicitud de certificación negativa de denominación.
Se solicita en el Registro de Sociedades Cooperativas que es el órgano competente para expedir las certificaciones sobre la existencia o no de entidades inscritas con idéntica denominación que otra que se pretenda constituir.
La denominación debe incluir necesariamente las palabras “Sociedad Cooperativa”
Una vez expedido el correspondiente certificado, la denominación queda reservada a favor del solicitante por un periodo de seis meses, pudiendo ser ampliado por otros dos meses si la sociedad ha iniciado el periodo de constitución.
Elaboración de los Estatutos Sociales por los que se va a regir la cooperativa.
Los Estatutos es la norma elaborada por los promotores de la cooperativa, en el ejercicio de la autonomía de la voluntad, respetando la normativa vigente, regula la organización interna y el funcionamiento de cada cooperativa Se deben incorporar a la escritura de constitución
Rosaura Carocci
excelente investigacion ayudas a los estudiantes con este tipo de informacion mis felicitaciones joredy
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