Many are thinking about how to expand their financial opportunities and therefore, along with official work, they are trying to engage in personal entrepreneurship. But in order not to work in the shadows, such entrepreneurs want to register an IP. And in this case, a logical question arises, and is it possible to open an IP when a person is officially employed?

It should be understood that the answer to this question should be sought not only in the legal plane. Here questions and organizational, and psychological character. They are quite a few, you can answer them, only considering every case individually. But the main problems are those:

• how really it is beneficial to a person to open an IP, having an official position in another company;
• whether the person is enough for strength, time and other resources to combine two activities;
• if the employer becomes aware of the employee IP, as he reacts to it.

However, these are too complex questions that go beyond this article. Therefore, we are limited legal Cases and try to find out what the position of the legislator in relation to the working entrepreneur.

Restrictions on the opening of IP

So what does the law think about the desire of a working person to open an IP? He has no definite answer to this question, but there are some restrictions in which such a person definitely cannot begin his own business. These restrictions include the following nuances:

1. Particular capacity of a citizen. The law claims that the full capacity of the citizen comes from 18 years. From the same age he can open an IP. But to start labor activity is fashionable and at a more youth - from 16 years. Consequently, if a working citizen who has not yet turned 16 years old wants to discover IP, he will be denied due to its incomplete legal capacity. Please note that this restriction is easily accounted for if such a citizen marries. Even if he is not 18 years old, entered into marriage, he is recognized fully capable. Another option is to go through the procedure of emancipation, that is, the recognition by the court of a minor person is fully capable.
2. Limited citizenship capacity. She can be recognized only by the court. It happens in cases where a person in principle can engage in labor activity, but due to some abuse, it may not always be controlled. These people include drug addicts, alcoholics, gamers and other citizens. They cannot engage in entrepreneurship until they are recognized as capable.
3. Direct restrictions on the occupation of such activities can also be established when the court decision on the recognition of a person responsible for official crimes or crimes of a property has entered into force. Working for hiring at the same time a person may be unhindered.
4. A direct ban on business entrepreneurial activities is imposed on persons holding posts on municipal or public services.
5. It also has no right to register an IP person who is engaged in a number of specific positions. For example, notaries, lawyers.
6. Non-residents of the country or a person without citizenship cannot do business, unless he has a corresponding permission from the FMS.

In other cases, a working citizen can be opened by an IP.

Deputy Question

One of the most exciting questions is whether deputies can be engaged in entrepreneurship? On the one hand, the law is directly forbidden to register IP to a person who occupies a pilot position. Accordingly, such persons include:

• deputies of all levels that are fulfilled by constantly (secretaries, deputy chairmen, deputies);
• deputies of the Federal Assembly Russian Federation;
• deputies of the State Duma of the Russian Federation;
• chapters of municipalities;

Another deputies can be engaged in similar activities.

Budget worker and entrepreneurship

As already mentioned, the state employee cannot open its business. But it turns out, this concerns not all employees who are busy at enterprises of state or communal property. It all depends on the level of the organization.

For example, a school teacher is not counted for a civil servant. Therefore, it is quite possible to keep private practices or engage in other business activities. At the same time, if the teacher works in the local education management, it is already automatically recognized as a civil servant, which means that the IP has no right to register. In the same way, the situation with doctors in hospitals who can conduct entrepreneurship, and with employees of the territorial authority of Roszdravnadzor, which such activities are prohibited.

IP and Labor Relations

So, we found out that in a number of cases, you can register individual entrepreneurEven if he is already busy for some position of another organization. Now let's consider how the fact of entrepreneurship will influence these labor relations.

In fact, the fact of entrepreneurship absolutely does not affect the labor relations of the entrepreneur. He does not have any new duties or restrictions, he continues to accrue wages And make all the necessary deductions from it.

The employer should not enter information about his personal entrepreneurial activities into the labor worker, since it is not included in the framework of the employment contract. And in the employment record, all records are made solely on the basis of such a contract.

Accordingly, it can not cross this information anywhere. That is, if an employee does not want to advertise his entrepreneurial activities before the employer, it can fully work out, since the reporting does not intersect anywhere. The only source from where the information can leak is an open advertising of entrepreneurship.

All information about entrepreneurs is going and kept in the register of Jarip. To get data from there, you need to contact the tax service with a special application and pay the set amount.

When should I make sip?

Before issuing an IP, an employee must think well and weigh everything. In this case there are your nuances. For example, regardless of the type of business activities, its success, the taxation system, the IP must submit reports to make the necessary payments. This requires an additional temporary resource. If you are ready to go for it, you can check in.

Sometimes IP is just necessary. It arises in those situations when:

• clients need a check, receipt of the operation, or they cannot be calculated in cash;
• it is necessary to carry out a large-scale advertising campaign;
• to make entrepreneurial activities, it is necessary to have a relevant license, and this document is not issued to individuals.

Questions of this kind come from our readers constantly, we will try to clarify the situation today about this. Is IP entitled to use his bank card instead of using their bank card so that customers have listed for it for goods or services? What risks should the entrepreneur take into account if decides to use this method of obtaining payment?

To begin with, it is reflected why such a situation with payment on bank card The saline is found quite often. What benefits does an entrepreneur have in this case?

First, how many it seems, it is convenient for customers. They have their own bank card with which they reckue the money IP. But here it is still possible to argue. Conveniently, this is primarily for IP: the current account should not be opened, it is not necessary to pay for its service, the money "drip" immediately to the card. For the client, in fact, the degree of "convenience" of this method of payment always remains the same: he pays with the help of his card, and how payment is made - on the IP card, on its R / s or on the same R / s via the payment aggregator - Buyer worries little.

Secondly, it is cheaper for IP, as the maintenance of a personal bank card in any case will cost less servicing account.

Such a practice of obtaining payment by individual entrepreneurs is distributed in life precisely because of saving money for maintenance. This payment method is usually offered by many online shopping and organizers. joint procurement. That's just what such savings can turn around?

According to tax

If we consider the designated question from the point of view of tax legislation, then we can say the following:

• IP is not obliged to open a settlement account;
• in the Tax Code of the Russian Federation there is no ban on the use of PI for its activities of personal accounts;
• the view of the account that is used to receive payment is not important: according to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, the account is recognized as the calculated (current) and other account in the bank, open on the basis of a bank account agreement.
• at the moment, the responsibility of the SP report on the opening of the R / C is absent.

What can be concluded?

In principle, in the tax legislation, the ban on the use of a personal bank card is missing instead of the current account. But there are risks here, especially in conditions when the discovery (use) of a particular account is not necessary to inform the tax authorities.

How can it turn into?

Since the personal card, you can spend on it and other operations, for example, to get a translation from a relative or yourself list money from another card. Such revenues in your understanding income are not. The tax may well consider this all income and detach the tax. You will also have to prove long and hard to prove that this money is not income, and it is not the fact that you prove it.

Even if you start a card with the intention of paying for it from customers, then in practice the human factor enters the game: sooner or later you need to transfer any amounts to pay anything, etc., because the bank card is always Will you have at hand.

What will happen in a situation where the payment from customers went to the card, but the income did not affect the tax, respectively, did not pay? If your "black operations" starts up, then you are threatened with more serious sanctions than a simple taxation of the tax.

From the point of view of the bank

Registration of a bank card is accompanied by the conclusion of a contract between you and the Bank, so considering the legality of the use of a personal card to receive payment from customers worth it from the point of view of relations with the bank.

To understand the situation, we turn to the instructions of the Central Bank of the Russian Federation No. 153, and dated 30.05.2014, in which the current and settlement accounts are clearly divided into each other (ch. 2 of the specified instruction):

• the current account opens by the physician for operations that are not related to entrepreneurship;
• the current account opens by an IP or Jurlitsa for business operations.

Banking legislation denies the equivalence of the current and current account, therefore, already from the definition of terms it follows that the MAP cannot use the card to receive payment.

What threatens the entrepreneur in case of violation?

Let's start with the fact that you need to read your contract with the bank. When you open a simple personal card, many banks include a condition that you cannot use this account in business for business purposes. If you receive payment from customers on the card, you will violate the terms of the contract with the banking institution, and the bank, in turn, has the full right to stop the account maintenance and terminate the contract.

Even if there is no such item in the contract, there may be an item that, signing a contract, you agree to the internal rules of the bank, that is, its internal regulations. In these regulations, it can also be spelled out the impossibility of using the current account for business purposes.

Conclusion: Violation of the conditions for using the bank card may cause the Bank to refuse to perform individual account maintenance functions, blocks the card and terminates the contract. It is more profitable for any bank to open a current account for IP, as its service will cost more.

What else threatens the massive receipt of payment from customers on a personal map?

Banks in their work are guided federal law No. 115-FZ dated 07.08.2001, regulating issues of countering in the field of income legalization. So: According to this law, banks are obliged to track suspicious operations, record information about them and transfer it to the relevant authorities for the proceedings. At the same time, the regular admission to the Mislition card of the sums from a large number of other physicals is considered one of the signs of laundering of income obtained by criminal means and causes relevant suspicions.

What can the bank make in such a situation?

Most often, the bank blocks such a map, as well as other maps belonging to this physical lance, and also transmits information to law enforcement and tax service.

Conclusion: With this situation, you will fall into a situation where the card is blocked, and you will have to be explained not in the bank, but in another place.

Outcome

In order not to risk relevant relations with the Bank, nor the possible blocking of all of their cards, nor the detachment of taxes on the part of the tax, as well as communication with law enforcement agencies, IP is necessary. On the currently Banks are ready to offer their customers a lot of options for opening and serving the current account with the ability to use additional services. Tariffs of banks on the service of the settlement account differ, so choose for yourself suitable option Maybe everyone. You can choose the appropriate option and even with free maintenance.

To date, pretty a large number of Citizens are individual entrepreneurs. However, whether the work of the IP with IP is possible, interests many small business representatives. Can a person who is issued as an individual entrepreneur, get a job in another company, or to independently hire employees? The work of an individual entrepreneur has a lot of nuances, which you need to know not to give yourself problems.

Does the entrepreneur have the right to hire other people?

Individual entrepreneurship is a legal form of business registration, which is an average step between a physical and legal entity. An individual entrepreneur has the opportunity to have a lot of working attributes that enjoy legal entities. These include the presence of its own printing, the current account.

Many believe that since this form of business is referred to as an individual, IP has no right to hire other employees. In this case, this is a big mistake, since a businessman registered as an individual entrepreneur is not at all to work in his company one. The IP has the full right to hire other people to work in their company, but for this you need to be able to correctly arrange the documentation. Moreover, in some cases, not only individuals can act as hired workers, but also people decorated as IP. Often companies with a large staff can work on one individual entrepreneur.

Can I be a hired director?

According to Russian legislation, nobody can ban individual entrepreneur to hire people to work. At the same time, the businessman has the right to appoint various positions, including such high as the company's director.

However, it is worth remembering that all the responsibility for the activity of the company will lie on the shoulders of the most individual entrepreneur on whom the company is issued.

Even if the company appears a high-ranking head or the Director General, it is impossible to shift all the responsibility in case of unsuccessful activities of the company.

If you figure out, such cases are generally rare. Few to the head of the registration of IP, after appointing another person by the director. Most often companies in which there are bosses, including general Directorsare legal entities.

How to hire employees?

Individual businessmen planning to work is not alone, but in the company, it is worth remembering the rules for hiring employees. In this case, it is best to look at the civil-legal form of the contract. It is a treaty of this type that must be concluded for a start, and after proceeding to the design of the employment contract.

It should be noted that work with an employment contract may be extremely difficult for beginners in this matter. If the individual entrepreneur has not previously compiled a similar document, then difficulty will arise. At the same time, it is necessary to collect two packages at once with the documentation: one of which will go to the pension fund, and the other in social service. In addition, a businessman is obliged to register as an employer in the time consideration.

If the company employs hired employees, the employer needs quarterly reports to the Pension Fund and Social Service. In addition, it is necessary to provide one additional report every year. All this greatly complicates the process of doing business. Therefore, not every individual entrepreneur hurries to hire employees by labor Treaty.

Paper red tier becomes more several times. In addition, much time spent and means. Penalties are not excluded, for example, with untimely registration of IP in the social fund.

For this reason, when IP interacts with other individuals, individual entrepreneurs or companies should first invite a competent accountant to work, which will solve issues with recruitment and other documentation.

Can IP work on hiring?

Often, a person who was registered as an individual entrepreneur plans to get a job in another company. In some cases, Russian citizens makes it necessary to discover the IP to legalize their income that can come from side sources. These include the activities of the World Wide Web or rental of personal housing.

To make an individual entrepreneur to work for work to another company, there is no need to close your IP. A similar type of business design suggests that his owner is an individual. At the same time, nothing prevents it from issuing labor relations with LLC or another IP.

If the employer will issue an employee under an employment contract, then the latter does not need to report that it is registered as an individual entrepreneur. In this case, the company's accounting will produce all the necessary deductions, so the tax service and other departments should not have complaints about this.

Exception to the rule

An individual entrepreneur can easily issue his relations with another IP or the company, however, if only we are talking about work in government bodies.

In Russian legislation, it is written that civil servants are not eligible to conduct individual entrepreneurial activities.

When a device for work, a person is obliged to write a receipt that he does not deal any type of business.

Very careful worth being the entrepreneurs who are decorated as an IP and are also co-founders or owners of one or several companies. Such businessmen often attract special attention Tax employees like entrepreneurs using tax evasion schemes.

Joint cooperation of two IP

In the life of people engaged in business, there are often different situations. Two individual entrepreneurs may have the need to officially issue their employment relations. This can be done if one PI agrees to work on another. However, there are options for equal ownership of the common business of two individual businessmen.

As an example, you can consider the option when two people decorated like an IP have a business related to the carriage of goods. For example, each has a wagon for the transport of goods in the country and beyond. Both businessmen plan to combine their efforts and work together alternately on one and on another car.

To avoid possible misunderstandings in the future and possible conflict situations, you need to be able to correctly arrange your employment relationships.

Most simple option There will be a partnership agreement, that is, a contract concluded between several IIs, which undertake to unite their contributions and lead joint activitieswithout forming a new legal entity.

A similar type of contract can be solely between individual entrepreneurs or commercial organizations. In this case, everyone should make a contribution that can be money, any kind of property, knowledge and skills, reputation or idea for business. At each side should be equal, and all the income received by the parties are common equity.

Maintain documentation, including accounting, may be one of the parties to the partnership. This is prescribed in the contract. Common property Each party can use by agreement. If it is impossible to achieve a compromise, helps to solve this issue court. Responsibility for the activities of the joint company should be distributed equivalent to each member of the contract.

To open an IP, you do not need to be an accountant. Registration of an individual entrepreneur requires the physical person to perform a simple sequence of actions, the main of which is the preparation and proper execution of documents.

• Regular registration in the tax office at the place of residence;
• Registration of IP on the website of the Federal Tax Service of the Russian Federation;
• Conclusion.

Registration of IP in the traditional way - slower, but more reliable

How many days can I open an IP? It all depends on the presence or absence of you necessary documents, the number of errors and repeated appeals to the tax, etc. There are two ways to register individual entrepreneurship - traditional and electronic.

Registration of IP traditional way It involves collecting and preparing originals and copies of documents containing the necessary information for the tax service. These documents include:

• passport;
• taxpayer identification number (INN);
• statement on the registration of IP (form 210001).

This is a basic package of documents that the future entrepreneur must provide a tax service. If there should be no passport and code problems (it is recommended to make several photocopies of these documents just in case), then the filling of form 210001 is what needs to be paid attention. There are several rules required to perform when filling out an IP registration statement:

• the blank is filled from hand only with a black handle;
• fixes and bias are not allowed;
• diggers and other signs in empty shape fields are prohibited.

The form 210001 in the current version consists of five sheets. Together with the passport data of the individual (FULL NAME, date of birth, the address of registration), it will be necessary to correctly fill the fields of the OKVED (nationwide classifier of species of economic activity). Depending on the type of future activities of the entrepreneur, the corresponding graphs include numbers denoting one or another occupation. For example, the activities of the General Contractor in construction are classified by figures 74.14, and the shoe repair services are indicated as code 52.71. It is necessary to carefully examine the OKVED list in order to avoid inaccuracies and incorrect interpretations, which will be subsequently evaluated by a tax service specialist as an error, and will not give an IP quickly. Therefore, in difficulty with determining the type of activity, it is better to consult with a specialist.

Another an important stage When registering, IP is the payment of state duty. Make it best at the very beginning in the bank's separation, specifying the code of the budget classification of 182 108 07010 01 1000 110. Be sure to save the payment document, since Without it, open the IP will not quickly work. If you pay online, try printing a billing check. If this does not work, then when you pass the documents, simply tell me what they paid online.

Collecting the package of documents (INN, passport, form 210001 and receipt of payment of duty), it is necessary to attribute them to the tax authority at the place of residence. After making your appeal, up to the issuance of documents, nothing needs to do. How many days after submission of documents? The official deadline for registration of the PI is 5 working days, after which you can go to the tax service for a package of finished documents, including:

• certificate of registration of individual entrepreneurship;
• message on registration in the tax service;
• an extract from the Eagip.

After that, you can open an account in a bank, ordering the manufacture of printing PI and choose a payment scheme (the application for USN can be filed together with the package of documents during the registration of IP). Another nuance when answering the question how long to issue an IP: for and printing, you definitely need a registration number of the IP, so do everything during the five-day waiting time, unfortunately, will not work. All necessary information for the bank will be found only in the finished documents.

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Fast registration of IP on the website of the FTS RF

Very often, future entrepreneurs need to open an IP urgently. And many are interested in the question, is it possible to open SP for 1 day. Formally, this can be done using the Internet service on the official website of the FTS of the Russian Federation.

On the site service.nalog.ru/gosreg/ There is a special section "Applying for state registration as an individual entrepreneur", where the selection of an entrepreneur will be asked for registration of an IP or legal entity.

In the "Identification" section, the user must enter all the necessary data (FULL NAME, date of birth, passport data, INN, as well as a telephone or email).

Important! Even after inappropriate, the Inn program on the site can fill it with itself by searching for the database of taxpayer numbers.

After passing the first stage, the system will offer you to go directly to filling out the IP registration statement (forms 210001). By choosing and filling out the necessary figures from a national classifier for the types of economic activity (OKVED), one can move to the payment of state duty. How long is the IP in the payment phase of duty, depends on the load workload. Usually, the payment to the tax authority is received within 2-3 days.

Indeed, paying the state duty when making an IP can be directly on the FNS website, which is very convenient for those who need to quickly register an IP. The system will propose one of the Russian banks through which you can pay for a fee in the amount of 800 rubles. After the payment is confirmed, the system will form a payment order that you can get to your email address. Here, in fact, all the steps necessary for the registration of IP quickly. Within three days after applying for your email, your email must come an invitation to visit the tax service at the place of residence for the issued documents.

Conclusion

How many days are the registration of IP, depends on the application of the application that you chose. Despite the fact that Internet technologies are increasingly entering our lives, many Russians still relate to the ability to register an IP through online services. Indeed, system and software malfunctions occur, sometimes services are temporarily unavailable for technical reasons. But the convenience of remote registration of the IP on the FTS website is worth a risk, because in this case the time to fill and wait for the answer is significantly reduced. We hope that this information provided you with the answer to the question of how to quickly open the PI.

Individual entrepreneur (IP) - registered in the procedure established by law and carrying out entrepreneurial activities without the formation of a legal entity.

Status of an individual entrepreneur

To acquire the status of an individual entrepreneur, a citizen must have the following general features Civil Law Subject:

Legal capacity (ability to have civil rights and carry duties);

Accuracy (ability to acquire and exercise civil rights). Only capable citizens can carry out entrepreneurial activity, that is, those who are able to independently make legal actions, enter into transactions and perform them, acquire property and own, use and dispose of them. By general rule Civil opportunity arises in full from the onset of the age of majority (upon reaching 18 years of age);

There is a residence (place where a citizen lives constantly or mainly).

The status of an individual entrepreneur is acquired as a result of state registration of a citizen as an individual entrepreneur.

Registration of an individual entrepreneur

A citizen is entitled to engage in entrepreneurial activities without the formation of a legal entity since the state registration as an individual entrepreneur, and state registration can be carried out only at the place of its official permanent registration at the place of residence.

To register an entrepreneur, it is necessary to prepare such documents:

a copy of the passport and testimony with the number of the Inn;

receipt of payment of duty;

application for registration of IP of a certain sample in two copies.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and obligations.

Rights IP:

The possibility of choosing activities permitted by law.

The right to hire employees.

Freedom to choose partners and goods. The entrepreneur himself determines the market segment on which he will develop his business.

The right to independently define the cost of the proposed goods and services.

IP itself decides how much to pay to your employees.

The entrepreneur has the right to manage the profit received.

IP has the right to act in court as the plaintiff and the defendant.

An individual entrepreneur is a subject of commercial activity, which also has certain responsibilities. Namely:

All IP are obliged to adhere to the norms of the current legislation.

All monetary operations are drawn up documented. Such documents include a contract for the supply of goods, etc.

To implement licensed business species, an entrepreneur must receive government permission - certificate, patent or license.

All employees who are being accepted for work to an individual entrepreneur must be officially decorated. That is, IP concludes a labor contract with a person, a contract for the implementation of specific works or other agreements. After issuing documents, the entrepreneur is obliged to produce the necessary contributions to the Health Insurance Fund, Pension Fund and the social fund.

If the activities of the IP causes harm environment, it is obliged to perform activities to reduce negative influences. If a businessman cannot solve this issue independently, he must apply to the environmental service.

The entrepreneur is obliged to pay taxes in a timely manner.

An individual entrepreneur is a participant in market relations, which should always respect the right of the buyer.

If for some circumstances the data (surname, place of registration or residence, type of activity) have changed, it is obliged to notify the relevant authorities about this - the tax inspection, funds and other institutions.

Taxes and fees IP

IP is obliged to pay a fixed payment in social funds regardless of income.

Taxation systems Four:

The usual tax system (based);

Simplified taxation system (UCNO);

Single tax on imputed income (UNVD);

Patent taxation system (PSN).

Advantages and disadvantages of IP status

The status of the IP has the following advantages compared with the registration of its own enterprise:

simplification of business creation and liquidation processes;

free use of own revenue;

Individual entrepreneur (IP): details for accountant

• On the impact of the OKVED claims declared in the USD codes on the focus of the individual entrepreneur

  Entrepreneurial activity. On the contrary, if an individual entrepreneur carries out activities outside the species ... Information about the individual entrepreneur contained in one state registry individual entrepreneurs. " Failure to submit (... the aggregate of the above rules it follows that an individual entrepreneur initially has a common (universal) ... 1. The nature of the operation. For example, an individual entrepreneur carries out the retail trade in food products ...

• The Supreme Court supported individual entrepreneurs - "Simplishers"

  How to calculate insurance premiums to individual entrepreneurs in 2017? Individual entrepreneurs applying UKO ... applies. The revolutionary decision of the Armed Forces of the Russian Federation is an individual entrepreneur who applies usno with the object ... to the court of first instance. Position of an individual entrepreneur. An individual entrepreneur arguments about the misunderstanding of calculus ... Contributions to be paid by an individual entrepreneur for themselves. But the individual entrepreneur appealed to the Armed Forces ...

• Supreme Court of Restriction on the value of fixed assets when applying individual owners

  The individual entrepreneur is exceeded during the reporting (tax) period, such an individual entrepreneur according to ... The determination of the residual value of fixed assets with individual entrepreneurs is made according to the rules established by ... accounting "not applicable to individual entrepreneurs. First, individual entrepreneurs using USN, by ... the basis of the implementation of entrepreneurial activities by individual entrepreneurs and organizations manifest themselves and ...

• Individual entrepreneurs- "Simplifiers" and courts against the FIU

  Year. This case affects all individual entrepreneurs using UCNO, since it is fundamentally ... compulsory pension insurance payable by an individual entrepreneur paying personal income tax and non-manufacturing ..., paid for compulsory pension insurance with individual entrepreneurs for themselves, the base must be calculated ... Insurance contributions paid to the FIU. Individual entrepreneurs applying UCNOs with the object of taxation ...

• Cost criterion for amortized property from individual entrepreneurs applying a general tax system

  Value criterion for amortized property of individual entrepreneurs applying general System Taxation ... value criterion for amortized property of individual entrepreneurs applying a general tax system ... b) Property should be directly used by an individual entrepreneur for business activities; In ... the element of taxation - the procedure for calculating individual entrepreneurs of income tax - is subject to ...

• Difficulties of choice: individual entrepreneur or ooo? (Part 1)

  Most cases. Initially, it seems that an individual entrepreneur is really easier. Legal ... in any, regulated by law. It is not necessary to open a separate entrepreneur to the individual entrepreneur ... implying the dissemination of some standards of individual entrepreneurs. Continued

• Participation of individuals without the status of an individual entrepreneur in the procurement of budgetary institutions

  Not only of legal entities and individual entrepreneurs (IP), but also individuals ... Conclusion of a contract with a physical person, except for an individual entrepreneur or other private practice ... The named individuals do not have the status of an individual entrepreneur, but in accordance with the tax ... contract with a legal entity or individual entrepreneur. However, as already mentioned above ...

• VAT in 2018: Clarifications of the Ministry of Finance of Russia

  The Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such an implementation, ... created by organizations or newly registered individual entrepreneurs, in this three-month period ... the state provided by the Russian individual entrepreneur, the territory of the Russian Federation is recognized ... Rended by foreign organizations to the Russian individual entrepreneur, since the place of implementation ...

• Application of CBC when selling products in rural areas

  Patronymic - for an individual entrepreneur; The identification number of the taxpayer, assigned to the organization (individual entrepreneur), issued (issued) a document ... -FZ. According to it, individual entrepreneurs applying PSNOs, with the exception of individual entrepreneurs who carry out the types of entrepreneurial ... Sales without the formation of a legal entity, individual entrepreneurs recognized by agricultural producers). Retail...

• We present the new reporting form on NDFL: 3-NDFL

  Categories of taxpayers, including individual entrepreneurs, lawyers, notaries, other persons, ... number of rows 051 and 052. Individual entrepreneurs. Individual entrepreneurs are obliged to submit a tax return on ... payment documents) The tax declaration is filled with individual entrepreneurs on the basis of these books of accounting ... Year - taxpayers, including individual entrepreneurs who apply the general tax regime must ...

• Review of the letters of the Ministry of Finance of the Russian Federation in October 2018

  The Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such implementation, tax ... face of entrepreneurial activity as an individual entrepreneur object of real estate that remains in ... under the contract of donation, then the transfer of the individual entrepreneur recognized by the VAT taxpayer specified property. .. Do not apply to organizations and individual entrepreneurs who carry out the trade in excisable goods. IN...

• FTS recognized: the codes specified by the IP in the EGRIP, do not matter when tax

  The moment of state registration as an individual entrepreneur. The State Registration of the IP is regulated by the Federal Law ... The taxpayer upon registration as an individual entrepreneur independently indicates the types of economic activity ... (not only an organization) producing payments to an individual entrepreneur. He needs to be tracking (apparently ... and the preparation of statistical information. It means that an individual entrepreneur has the right to engage in any kind of activity ...

• Review of the letters of the Ministry of Finance of the Russian Federation for December 2018

  The activities of an individual as an individual entrepreneur, are calculated, held and listed in ... Articles 420 of the Tax Code of the Russian Federation), and an individual entrepreneur who is carrying out entrepreneurial activities, which is obliged ... In the individual entrepreneurs or not. Payment by the individual entrepreneur of insurance premiums is carried out ... premises, cottages, land plotsbelonging to the individual entrepreneur on the right of ownership is only ...

• Application of CCT in settlements with employees

  Organization or individual entrepreneur itself. When implementing an organization or individual entrepreneur payments physical lick... CCPs are used exclusively by organizations and individual entrepreneurs. It follows that physical ... Therefore, in the exercise of the organization or an individual entrepreneur, the payment of money remuneration to the individual ... that in the implementation of the organization (individual entrepreneur) of cash payments to the physical face ...

• Usn application: norms and their practical implementation

  As well as for those individual entrepreneurs and organizations that correspond to ..., as well as for those individual entrepreneurs and organizations that correspond to ... securities, pawnshops, organizations and individual entrepreneurs engaged in the production of excisive goods, ... has the right to apply Organizations and individual entrepreneurs, the average number of employees of which ... organizations or place of residence of an individual entrepreneur no later than December 31 ...