This article is devoted to the peculiarities of registration and submission of documents necessary for obtaining the legal status of an individual entrepreneur for capable citizens of the Russian Federation who have reached the age of eighteen.
In accordance with the norms of modern civil legislation, namely, in accordance with paragraph 1 of Article 22.1. Federal Law No. 129-FZ of 08.08.2001 "On State Registration of Legal Entities and Individual Entrepreneurs" established a fairly wide list of documents required for state registration of an individual as an individual entrepreneur, depending on the presence of Russian citizenship, the entry of a minor into marriage, etc. However, in our article, we will not try to “embrace the immensity” and consider the most typical situation in which a citizen of the Russian Federation who has reached the age of 18 and who is a fully capable subject starts entrepreneurial activity. To obtain the legal status of an individual entrepreneur, such a person must submit to the authorized registering body, which is the district or interdistrict tax inspectorate, only the following documents.
Firstly, an application for state registration signed by this person in the form No. Р21001. The procedure for filling out this document is currently regulated by Appendix No. 20 to the order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / 25 @. In our case, the following are filled in: section 1 (sub-clauses 1.1.1., 1.1.2., 1.1.3. Clause 1.1.), Section 2 (if there is a TIN), section 3 (in the column we mark the digital designation 1 or 2, depending on from the filling floor), section 4 (to be filled in exactly in accordance with the passport, or another document replacing it), section 5 (in the column we mark the digital designation 1), section 6 (to be filled in in accordance with the available data on the permanent or temporary registration of the applicant, and also taking into account Appendices No. 1 and No. 2 to the Requirements for the preparation of documents to be submitted to the registering authority), section 7 (to be filled out in strict accordance with the passport, or another document replacing it), sheet (s) A (information on the types of economic activities are entered in accordance with the All-Russian Classifier of Types of Economic Activity (OK 029-2001), approved by the Resolution of the Gosstandart of Russia dated 06.11.2001 No. 454-st), sheet B (the applicant fills in only data concerning the option of receiving registration of documents after state registration or refusal of it, as well as his contact details).
Secondly, a copy of the passport (or other document replacing it) of an individual registered as an individual entrepreneur, notarized (if the applicant directly submits to the registering tax authority a set of documents required to obtain the legal status of an individual entrepreneur, then certify the passport with a notary (or another document replacing it) is not necessary, a simple photocopy of all its pages, and the presentation of the original is enough).
Third, a receipt for payment of the state duty (currently, the amount of the state duty, in accordance with Article 333.33 of the Tax Code of Russia is 800 rubles).
In addition to the above information, we recommend that you submit a photocopy of the applicant's TIN to the tax office (despite the fact that in the list of necessary documents specified in paragraph 1 of Article 22.1. Of the above-mentioned Federal Law, a copy of the TIN is not indicated, in practice in a number of tax authorities it may be required).
Having handed over the above documents to the tax service employee, and received a receipt for their acceptance, the applicant, subject to the direct submission of this information to the IFTS (MIFNS), in accordance with Article 8 of the said Federal Law, after 5 (five) working days is informed about his state registration in as an individual entrepreneur or refusal to do so.
