An individual entrepreneur (IP) is an individual who conducts business without forming a legal entity (organization of a company of shareholders, etc.). An individual entrepreneur does not require orders to appoint a manager. As a rule, a person who decides to work as an individual entrepreneur, after the registration procedure, becomes the owner and director by default. However, there are nuances to consider.
Necessary
- - the passport
- - application in the form of Р21001
- - INN
- - pension certificate
- - receipt of payment of state duty
- - notarized power of attorney
Instructions
Step 1
Any capable citizen of 14-18 years of age and older can become an individual entrepreneur, regardless of education and financial success (with the exception of military personnel and employees of state / municipal bodies). For minors (14-17 years old), notarized written consent from parents, guardians or guardianship authorities is required.
Step 2
To go through the registration procedure, you must contact the tax office at the place of registration with the following documents: 1. passport (or any identity document), 2. pension certificate, 3. TIN, 4. application form R21001, 5. receipt of payment state fees. You can submit documents in person, via mail or by contacting a specialized firm that provides legal assistance in registering an individual entrepreneur (the cost of assistance varies from 1,500 to 3,500 rubles, depending on the popularity of the firm in the market).
Step 3
All photocopies must be certified by a notary (not required if you submit documents in person with the originals provided). In case of personal contact, a certificate is issued with a list of the submitted documents and the signature of the specialist who received them. Registration takes an average of 5 to 10 days. In case of recognition of an individual entrepreneur, you will be issued a certificate of registration as an individual entrepreneur and an extract from the USRIP (Unified State Register of Individual Entrepreneurs). From the moment of registration, the obligation to pay taxes according to the selected taxation system and provide information on income comes.
Step 4
There are four taxation systems for individual entrepreneurs and their choice is voluntary: 1. simplified taxation system - simplified taxation system (valid for 3 years and exempts from taxes on income and property of individuals)., 2. simplified taxation system based on a patent (when you became the author of new technologies), 3. UTII - a unified tax on imputed income (profit tax, deliberately calculated by the tax inspectorate according to the classification of the type of activity of an individual entrepreneur), 4.the main / general taxation system - OSNO (accounting is kept in full, payment of VAT plus tax on profit and property).
Step 5
In case of refusal, the applicant is given a written refusal indicating the reasons (an error in documents, inaccurate information, an injunction against entrepreneurial activity, etc.). You can appeal the refusal in court no later than 10 days from the date of receipt.
Step 6
The name of the individual entrepreneur is the name of the applicant, and the legal address is the address of its registration. For all obligations, an individual entrepreneur is liable with his property. In the event that a citizen wants to transfer management to another person, a power of attorney is drawn up (and certified by a notary), indicating the powers. The person specified in the power of attorney cannot bear obligations before the law in cases of any violations in the activities of the individual entrepreneur. In fact, a trusted person can be considered a manager's assistant.
Step 7
The entrepreneur decides for himself whether to hire someone to help him or not. When expanding the staff, an individual entrepreneur is obliged to register employees in accordance with the Labor Code of the Russian Federation and in the future to deduct insurance contributions for each employee to the pension fund. Business activity is terminated in three cases: 1.a written statement on the termination of activities, 2. death of the entrepreneur, 3. recognition of the individual entrepreneur as bankrupt.
