Polskie prawo spółek

Błąd serwera czyli 5 wad zmieniających rejestrację spółek S24 w koszmar

Polskie prawo od niedawna umożliwia zastosowanie uproszczonej metody rejestracji spółek tzw. S24. W założeniu za pośrednictwem tego systemu wspólnicy zawierają umowę spółki w  ministerialnym systemie i przez niego składają także wniosek o wpis spółki do KRS. Pomysł świetny: niestety w praktyce porównując chociażby do systemu angielskiego, który pozwala założyć spółkę internetowo w jeden dzień, system polski ma wady skutecznie odstraszające od korzystania z niego.

PODPISY I SMSY
Od niedawna do podpisania dokumentów spółki z o.o. każdy ze wspólników powinien posługiwać się kwalifikowanym podpisem bądź profilem zaufanym ePUAP. Oznacza to, że wcześniej konieczna jest co najmniej jedna wizyta osobista w urzędzie lub innym wskazanym punkcie. Sam proces podpisania wymaga jednoczesnej obecności wszystkich wspólników w jednym czasie oraz zalogowania przez każdego ze wspólników na swoje konto (nie ma bowiem możliwości aby wspólnicy siedzący przy jednym komputerze mogli podpisywać dokumenty bez konieczności wylogowywania jednego ze wspólników i logowania kolejnego).  Następnie podczas rejestracji otrzymujemy około 5 (!) różnych 8-cyfrowych kodów, których wpisanie pozwala podpisać kolejny krok procedury.
TYLKO WZÓR
Główną wadą jest brak swobody przy formułowaniu treści umowy spółki, należy bowiem korzystać z dostępnych na stronie internetowej Ministerstwa Sprawiedliwości propozycji brzmienia zapisów umownych. Oznacza to, że przy bardziej skomplikowanych spółkach, które wymagają niestandardowych zapisów, lepiej od razu udać się do notariusza  (np. gdy chcemy zastrzec pewne osobiste uprawnienia wspólników). Dla przykładu system nie przewiduje możliwości ustanowienia prokury samoistnej. Co więcej, internetowy system dopuszcza tylko wkłady pieniężne, co już na wstępie wyklucza tych przedsiębiorców, którzy chcą do spółki wnieść przedsiębiorstwo, znak towarowy czy też po prostu swoją pracę.
PROBLEMY TECHNICZNE
Jak każdy system także i w tym przypadku pojawiają się błędy techniczne. System S24 ma tendencje do zawieszania się, przeskakujących okienek, lub też niezapisywania wpisanych danych. Nadto system ten nie jest intuicyjny, dlatego istnieje ryzyko, że nieobyty z prawem użytkownik systemu S24, dokonujący rejestracji samodzielnie może mieć problem z wypełnieniem wniosku i dołączeniem wszystkich wymaganych prawem załączników i właściwym rozumieniem zapisów umowy spółki.
I TAK PAPIER
Często złożony wniosek będzie zawierał braki formalne, bądź też dokonując zmiany, trzeba będzie uzupełnić złożony wniosek o dodatkowe formularze. Wówczas koniecznym staje się wypełnienie oraz przesłanie do Sądu Rejestrowego papierowych formularzy co jest mozolne i niestety mija się z celem elektronicznego postępowania rejestrowego.
PODATEK OD CZYNNOŚCI CYWILNOPRAWNYCH
Zakładając spółkę przez Internet, zachodzi konieczność samodzielnego rozliczenia podatku od czynności cywilnoprawnych, którego wysokość uzależniona jest od wartości kapitału zakładowego wnoszonego do spółki. W przypadku spółki „tradycyjnej” obowiązek ten spoczywa na notariuszu (to on pobiera odpowiednią kwotę przy zawarciu umowy spółki oraz rozlicza podatek we właściwym urzędzie skarbowym.
autor: Paulina Piekarska

Maciej Oniszczuk

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