This publication discusses the procedure for creating a peasant (farm) economy by one or more citizens of the Russian Federation.
The official regulatory requirements for the list of documents required for the creation of a peasant (farm) economy (hereinafter referred to as "KFH") are generally similar to the conditions established for obtaining the legal status of an individual entrepreneur, which are set out in the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs "However, in practice, the tax authorities often request additional information about the applicant and other persons planning to create a private farm, and in this regard, the list of information that must be submitted to the IFTS (MIFNS) is broader, and includes the following documents.
1) Signed by the head of the farm, an application for state registration of the peasant (farm) economy in the form No. Р21002. This application form, which is Appendix No. 16 to the order of the Federal Tax Service No. ММВ-7-6 / 25 @ dated January 25, 2012, can be obtained by referring to the official websites of certain reference and legal systems (in particular, "Consultant Plus" or " Guarantee"). The procedure for filling out this document is spelled out in 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 must be completed: section 1 (clause 1.1.), Section 2 (only if the applicant has a TIN), section 3 (indicate the number 1 or 2, characterizing the gender of the filling out), section 4 (rewrite data from the passport, or other document, in accordance with the norms of the law replacing it), section 5 (we put down the number 1 in the column), section 6 (we indicate information about the place of residence or stay of the applicant), section 7 (we enter data from the passport or other document, in accordance with the norms of the law replacing it), sheet or sheets A (we fill in information about the types of economic activities on the basis of the norms of the All-Russian classifier of types of economic activities (OK 029-2001), approved by the Resolution of the State Standard of Russia dated 06.11.2001 No. 454-st), sheet B (we indicate only the name of the applicant, and the procedure for obtaining documents confirming the fact of entry into the Unified State Register of Legal Entities, or refusal in it).
2) A copy of the passport (or a document of his substitute) of a citizen registered as the head of the farm, which must be notarized (if the applicant personally submits documents to the Inspectorate of the Federal Tax Service (MIFS), it is enough to present the original passport and make photocopies of all its pages).
3) A receipt for payment of the state fee (the amount of the fee for the creation of a farm is similar to the fee for state registration of an individual entrepreneur and also now amounts to 800 rubles).
4) In the event that a peasant farm is created by two or more persons, an agreement on its creation is required, which must contain a complete list of information specified in paragraph 2 of Article 4 of the Federal Law "On Peasant (Farm) Economy".
5) In some IFTS (MIFNS) they may also require copies of documents confirming the family relationship of the members of the peasant farm.
Having handed over the above documents to an employee of the Inspectorate of the Federal Tax Service (MIFNS) and received a receipt on their acceptance, the person acting as the applicant, in the event that he personally submitted the specified information to the tax office, on the basis of Article 8 of the Federal Law "On State Registration of Legal Entities and individual entrepreneurs ", after five working days he is informed about the state registration of the peasant farm or about its refusal.
