The commission agreement is an agreement onto which the first party (the commission agent) on behalf of the committent (the second party) undertakes to make one or more transactions for the fee at the expense of the principal, but on his own behalf.
Legislation allows on the basis of an agreementcommission to enter into various types of transactions, for example, supply contracts. This can be multilateral transactions aimed at creating obligations that are executed without the participation of the committent, but the result obtained from their commission can be transferred to this person.
Договор комиссии ГК предусматривает следующие duties of the commission agent. This party undertakes to execute the commission taken on the most favorable terms for the committent in accordance with its requirements and instructions.
Also, the commission agent is required to perform the duties andto exercise the rights that result from transactions with third parties concluded in fulfillment of the contract. This party is not responsible for non-fulfillment of the transaction concluded by the commissioner by third parties, but he must inform the principal immediately if the transaction is not executed. In addition, the commission agent is required to collect all the evidence and, at the request of the committent, to perform the transfer of rights for the transaction, following the rules for the assignment of the claim.
When the commission is executed, the commission agentHe submits a report to the principal and sends him all that was received. The commission agreement may provide for the period during which the received funds or commodity values must be transferred (transferred) to the principal, and also the right to familiarize him with the documents of the commission agent for the performance of the contract. When determining the deadline for submitting a report, as well as the documents attached to it, one should be guided by legal regulations governing accounting and taxation.
Under the contract, the commission agent has the right to withhold from all the amounts that came at the expense of the committent, the monetary funds due to him for fulfilling the obligations.
The commission of the commission for the simplified taxation systemobligations of the principal. He must pay remuneration to the commission agent under the agreement, and in cases where he vouched for the performance of the transaction by a third party (delkredere), pay an additional bonus in the manner and amount established in the contract.
The essence of delkredere lies in the fact thatthe commissioner becomes the guarantor of the person with whom the agreement is concluded on behalf of the principal. If the terms of the transaction are not fulfilled by a third party, the liability will be borne by the commission agent. If the non-fulfillment of the contract was due to the fault of the principal, then he must reimburse the commission agent for all the expenses incurred and pay the commission fee.
Also, the responsibility of the principal includes compensationspent by the commission agent on performance of commissions of amounts. If there are no clear criteria for the separation of costs associated with sales, it is advisable to clearly define them in the contract.
Комитент обязан принять исполнение по соглашению, namely: to receive from the commission agent all that was executed, inspect the acquired property, as well as to notify him of the shortcomings found in the property received.
The agreement of the commission obliges the committent, if there are objections, to inform the commission agent about them within a month from the receipt of the report, unless the parties specify another term in the agreement.
The main feature that thisdocument, is that the commission agent in the process of making a transaction with a third party simultaneously acquires rights and obligations - even with the participation of the committent in direct relations with a third party.
