AT global network The Internet is the only site of its kind where you can use government services without leaving your home. Name this resource- Portal of the State Service. It is designed specifically to simplify the procedures for citizens to apply to numerous bodies on various issues.
It is currently recommended to all citizens to have a personal account on the specified site Russian Federation. Each person will definitely appreciate the functionality of the portal and will no longer want to push in stuffy queues and corridors of state and municipal institutions.
Registering your personal page on the State Services is easy if you know all the nuances and subtleties. Here the process of registering a personal account on the portal will be described in detail so that a citizen can receive many public services quickly and seamlessly on any day of the week with no time limit in 24/7 format.
Documentation
Before starting work with the site, it is strongly recommended to prepare a package of documents in advance in order to comfortably register at the State Services. The list includes the following mandatory papers, from which a citizen must write out data in special forms on the portal:
- Internal passport of the Russian Federation to provide its series, number, subdivision code, registration address at the place of residence, etc.
- SNILS (insurance number of an individual personal account), which is printed on a special light green laminated form. This set of numbers is issued to a citizen once and does not change even when other personal information is changed: first name, last name, place of residence or stay, etc. Therefore, the portal developers took SNILS as a basis and offer identification on the site and with its help.
The life of individuals and legal entities of the country is directly related to the constant payment of taxes. Now many services are trying to computerize all types of services as much as possible. The tax office is not far behind. They created a portal that helps every citizen to monitor their property, determine what amounts are due for payment. How to register in the personal account of the taxpayer? This will help simple tips and algorithms.
What is a personal account? Why is it needed?
What are the advantages of a personal account for an ordinary citizen? What is this service? Before you understand how to register in the taxpayer's personal account, you need to figure out what it is.
In fact, this is a service that is provided by the Federal Tax Service for short. It allows you to quickly receive information about the presence of tax debts, and also provides data on existing real estate.
Who can register in a personal account?
There are three types of offices, for different categories of citizens.
- Personal Area IP taxpayer. How to register in it? It is enough to follow the clear instructions from the service website.
- Personal account for legal entities
- Personal account for individuals.
Registration in the personal account
How to register in the personal account of the taxpayer? There are two ways to login to the site. The first is related to login and password. You can get the latter from the tax office. It should be noted that it is not necessary to apply at the place of residence. You can provide a password in absolutely any department. To do this, you must have a passport and TIN with you. Copies of documents will not be required.
How to register in the personal account of the taxpayer for individuals? It's easy with a password. It must be entered in the appropriate box on the website of the Federal Tax Service. The TIN number serves as the login.
After the password is generated, which is located on paper and issued to the taxpayer by the Federal Tax Service, it must be changed. A month is given for this. It is noteworthy that this is necessary in order to enhance security.
The second option for entering your personal account is the presence of an electronic signature, which, in turn, can be provided at a center accredited by the Ministry of Communications of the Russian Federation.
This service helps you check your tax accruals, ask questions to the relevant services, and also pay taxes directly through the site.
How to register in the personal account of a taxpayer of a legal entity
What are the differences between these services? In some ways they are similar. However, a personal account for legal entities has its own characteristics:
- You can get timely and exact information on tax debts to the budget, as well as on possible penalties for non-payment of them.
- There is an opportunity from the Unified State Register of Legal Entities and the Unified State Register of Legal Entities to the enterprise itself.
- Submit requests for any tax certificates and extracts.
- Supervise and control the decision-making process or preparation of documents of various tax authorities.
To register for the service, you need to make sure that all the conditions that are published on the website of the Federal Tax Service are met. This is directly related to the technical capabilities of the organization. Also, you can not do without an electronic signature obtained from the relevant organization.
Personal account of an individual entrepreneur
Why is another service needed? How to register in the personal account of the taxpayer of this category of persons?
The advantages of this service, as well as for the others described above, are obvious. It allows you to reduce the time spent standing in lines, and also eliminates a pile of papers that may not be useful in the future.
One of the advantages of a personal account directly for an individual entrepreneur is the presence of a calendar. He tells you when the deadlines for submitting a particular report are approaching. You can also note a special IP calculator. It helps to calculate in a visual form that it is more profitable for an entrepreneur to choose which form of accounting and taxation.
You can also remotely send requests for certain extracts and certificates.
How to register in the personal account of the taxpayer? The tax office is here to help. You can use the same login details as for an individual, however, at the entrance you will have to additionally specify a number of parameters, namely PSRN and TIN. After verification, the IP will receive on its email address confirmation letter. If the data is initially entered incorrectly, then the login will not be carried out.
If there is no password and login, then you will have to contact the tax service. You will need PSRN, TIN and a passport. Immediately, the entrepreneur will be given a password, which will also have to be changed soon. It is noteworthy that there is also a need to obtain an electronic signature. Otherwise, some features will not be supported.
What to do if the password is lost?
If the password for your personal account has been lost or forgotten, you should not panic. You can re-apply to the tax office. You can go to the same branch or any other. You should also have a TIN, passport with you. It is also worth saying that the password was forgotten.
In the future, the citizen performs the same actions, that is, he enters with new data, and then changes the password to his own, invented. It is also worth doing if there are suspicions that the password has been stolen and other persons have access to it.
As mentioned above, before starting an entrepreneurial activity, a citizen must apply to the registration authority.
According to Article 2 of Law No. 129-FZ, state registration is carried out by a federal executive body authorized in the manner established by the Constitution of the Russian Federation and Federal Constitutional Law No. 2-FKZ of December 17, 1997 "On the Government of the Russian Federation". From January 1, 2004, the state registration of individuals as individual entrepreneurs carried out by the Ministry of the Russian Federation for Taxes and Dues, which, in accordance with Decree of the Government of the Russian Federation dated May 17, 2002 No. 319 "On the authorized federal executive body that carries out state registration of legal entities, peasant (farm) households, individuals as individual entrepreneurs » is an authorized federal executive body. And in connection with the change in the structure of federal executive bodies, the authorized executive body that carries out state registration of individuals as individual entrepreneurs is the Federal Tax Service (Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On approval of the Regulations on the Federal Tax Service" ).
According to Article 3 of Law No. 129-FZ, state registration is paid in accordance with the legislation on taxes and fees.
In accordance with federal law dated November 2, 2004 No. 127-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and some others legislative acts of the Russian Federation, as well as on the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation” from January 1, 2005, Chapter 25.3 of the Tax Code of the Russian Federation “State Duty” came into force. Subparagraph 8 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation establishes the amount of the state fee for the state registration of an individual as an individual entrepreneur, which is 400 rubles.
Note!
Subparagraph 9 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation provided for the amount of payment of the state fee for the issuance of duplicate certificates of state registration of an individual as an individual entrepreneur. At the same time, the registration authorities do not make duplicates of certificates of state registration and do not issue copies of a previously issued certificate with a “duplicate” stamp. This was reported in the Letter of the Federal Tax Service of the Russian Federation dated January 13, 2005 No. ShS-6-09 / [email protected] The issuance of duplicate certificates was understood as the re-issuance of certificates similar in content, but differing from those previously issued by the series and number of the certificate form.
In connection with the above Federal Law of December 31, 2005 No. 201-FZ “On Amending Chapter 25.3 of Part Two of the Tax Code of the Russian Federation and the Federal Law “On Recognizing Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Invalid and Amending certain legislative acts of the Russian Federation in connection with the abolition of the tax on property that passes by way of inheritance or donation "from February 2006, a corresponding clarification was made to subparagraph 9 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation:
"9) for the re-issuance of a certificate of state registration of an individual as an individual entrepreneur or a certificate of state registration of a legal entity - 20 percent of the state fee paid for state registration."
Recall that the Federal Law of June 23, 2003 No. 76-FZ “On Amendments and Additions to the Federal Law “On State Registration of Legal Entities” establishes a transitional period (from January 1, 2004 to January 1, 2005), during which individual entrepreneurs , registered before January 1, 2004, had to submit to the registration authorities at their place of residence the documents provided for in Article 3 of this Law. Introduction to the Unified State Register individual entrepreneurs, records about an individual entrepreneur registered before January 1, 2004 were carried out by the registering authority free of charge, since in the list of documents that an individual entrepreneur registered before January 1, 2004 was required to submit to the registering authority, there was no submission of a document confirming the payment of state duty provided.
a) last name, first name and (if any) patronymic in Russian (for foreign citizens and stateless persons, such information is additionally indicated using Latin letters based on the information contained in the identity document in accordance with the legislation of the Russian Federation );
c) date and place of birth;
d) citizenship (if it is absent, it is indicated: "stateless person");
e) place of residence in the Russian Federation (the address is indicated - the name of the subject of the Russian Federation, district, city, other locality, streets, house numbers, apartments - according to which the individual entrepreneur is registered at the place of residence in the manner established by the legislation of the Russian Federation (hereinafter referred to as the address of the place of residence));
f) data of the main document proving the identity of a citizen of the Russian Federation on the territory of the Russian Federation (hereinafter referred to as the main document) (if the individual entrepreneur is a citizen of the Russian Federation);
g) the type and data of a document established by federal law or recognized in accordance with international treaty Russian Federation as an identity document foreign citizen(if the individual entrepreneur is a foreign citizen);
h) the type and data of a document provided for by federal law or recognized in accordance with an international treaty of the Russian Federation as a document proving the identity of a stateless person (in the event that an individual entrepreneur is a stateless person);
i) the type, data and validity period of the document confirming the right of the individual entrepreneur to temporarily or permanently reside in the Russian Federation (if the individual entrepreneur is a foreign citizen or a stateless person);
j) the date of state registration of an individual as an individual entrepreneur and the data of a document confirming the fact that an entry on the specified state registration was made in the USRIP;
k) the date and method of termination of activities as an individual entrepreneur by an individual (upon an application, or in connection with death, or in connection with a court decision on declaring insolvent (bankrupt) or on termination of activities as an individual entrepreneur forcibly, or in in connection with the entry into force of a court verdict, which was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period, or in connection with the annulment of a document confirming the right to temporarily or permanently reside in the Russian Federation, or the expiration of the said document);
l) information on licenses obtained by an individual entrepreneur;
m) an identification number the taxpayer, the date of registration of the individual entrepreneur with the tax authority;
o) codes for All-Russian classifier types of economic activity;
o) number and date of registration of an individual entrepreneur as an insurant:
in the territorial office pension fund Russian Federation;
in the executive body of the Fund social insurance Russian Federation;
in the territorial fund of obligatory medical insurance;
p) information about the bank accounts of an individual entrepreneur.
If the previously entered information contained in the USRIP has changed, the previous information is retained. Decree of the Government of the Russian Federation of October 16, 2003 No. 630 “On the Unified State Register of Individual Entrepreneurs, the rules for storing documents (information) in the unified state registers of legal entities and individual entrepreneurs and transferring them for permanent storage to state archives, as well as on amending and additions to Decrees of the Government of the Russian Federation of June 19, 2002 No. 438 and 439 "approved the Rules for storing documents (information) in the unified state registers of legal entities and individual entrepreneurs and transferring them to state archives for permanent storage.
An individual entrepreneur, in the event of a change in the information specified in the USRIP, within three days from the date of the change in the information, is obliged to report this to the registration authority at the place of residence. The exception is the information specified in paragraphs "m" - "r", this is established in paragraph 5 of Article 5 of Law No. 129-FZ.
The registering authority in relation to an individual entrepreneur in connection with his failure to fulfill the above obligation initiates an administrative offense case provided for by Part 3 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation):
“3. Failure to submit, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur to the body that carries out state registration of legal entities and individual entrepreneurs, in cases where such submission is provided for by law -
shall entail a warning or the imposition of an administrative fine on officials in the amount of fifty times the minimum wage”.
In accordance with paragraph 17 of the Rules for maintaining the USRIP, the state register on paper consists of state registration books and registration files of individual entrepreneurs.
The registration file of an individual entrepreneur must contain all the documents submitted to the registration authority. The book of registration of state registration of individual entrepreneurs is kept in each registering body during the calendar year.
1) an application for state registration signed by the applicant in the form No. Р21001 “Application for state registration of an individual as an individual entrepreneur”. This form was approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 "On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs", and by Order of the Federal Tax Service of the Russian Federation of November 1, 2004 year №SAE-3-09/ [email protected]"On methodological explanations for filling out the forms of documents used for state registration of a legal entity and an individual entrepreneur" approved the procedure for filling out the form.
2) a copy of the main document (passport) of an individual registered as an individual entrepreneur (if an individual registered as an individual entrepreneur is a citizen of the Russian Federation);
3) a copy of a document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document of a foreign citizen registered as an individual entrepreneur (if the person registered as an individual entrepreneur is a foreign citizen);
4) a copy of a document stipulated by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document of a stateless person registered as an individual entrepreneur (if the person being registered is a stateless person);
5) a copy of the birth certificate of an individual registered as an individual entrepreneur, or a copy of another document confirming the date and place of birth of the specified person in accordance with the legislation of the Russian Federation or an international treaty of the Russian Federation (if the submitted copy of the identity document of the individual of a person registered as an individual entrepreneur does not contain information about the date and place of birth of the specified person);
6) a copy of a document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation (if an individual registered as an individual entrepreneur is a foreign citizen or stateless person);
7) the original or a copy of the document confirming, in accordance with the procedure established by the legislation of the Russian Federation, the address of the place of residence of an individual registered as an individual entrepreneur in the Russian Federation (if the submitted copy of the document proving the identity of an individual registered as an individual entrepreneur, or a document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation does not contain information about such an address);
8) notarized consent of the parents, adoptive parents or guardian to implement entrepreneurial activity by an individual registered as an individual entrepreneur, or a copy of the marriage certificate by an individual registered as an individual entrepreneur, or a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring an individual registered as an individual entrepreneur, fully capable (in if an individual registered as an individual entrepreneur is a minor);
9) a document confirming the payment of the state fee (we discussed the amounts of the state fee above).
Since 2005, entrepreneurs have been relieved of the need to submit documents similar to those submitted to the registration authority for registration to state extra-budgetary funds. Having registered an entrepreneur, the tax authorities send information from the register to extra-budgetary funds for its registration as an insurer. Funds, having carried out registration, send information to the tax authorities on the date and number of registration, and taxpayers are sent a certificate by mail.
if his state registration as such has not expired;
· a year has not elapsed from the date of the court's decision to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previous business activities;
· a year has not expired from the date of the decision by the court to terminate forcibly his activities as an individual entrepreneur;
has not expired for which this person by a court decision, he was deprived of the right to engage in entrepreneurial activity.
According to paragraph 1 of Article 8 of Law No. 129-FZ, state registration is carried out within a period of not more than five working days from the date of submission of documents to the registration authority. That is, an entrepreneur has the right to open a bank account and start entrepreneurial activity already on the sixth day after submitting a set of documents for registration, since the moment of commencement of activity does not depend on the timing of registration with extrabudgetary funds.
It should be noted that at the beginning of 2004 entrepreneurs encountered certain difficulties in opening bank accounts. But after the release of the Letter of the Central Bank of the Russian Federation dated January 30, 2004 No. 15-T “On the Issue of Opening Bank Accounts by Credit Institutions”, sent to the territorial offices of the Bank of Russia, the situation changed. In the said Letter, the Central Bank of Russia announced that, in accordance with the additions made to Article 5 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activity”, the provision by individual entrepreneurs of documents confirming the registration of these persons as payers of contributions to state off-budget funds, it is not required to open a bank account with a credit institution.
State registration individual entrepreneur in accordance with paragraph 3 of Article 8 of Law No. 129-FZ is carried out at the place of his residence.
The place of residence of a citizen is the place where the citizen permanently or predominantly resides (clause 1 of Article 20 of the Civil Code of the Russian Federation).
Article 2 of the Law of the Russian Federation dated June 25, 1993 No. 5242-1 "On the right of citizens to freedom of movement, choice of place of stay and residence within the Russian Federation" defines the concept of "place of residence":
All documents required for state registration are submitted to the registration authority directly by the applicant or sent by mail with a declared value when it is sent and a description of the attachment. This is established by paragraph 1 of Article 9 of Law No. 129-FZ.
In case of state registration of an individual entrepreneur, only an individual applying for state registration (registered as an individual entrepreneur) can be an applicant. Other persons, including those acting on the basis of a power of attorney, cannot be applicants.
An application (form No. P21001) submitted to the registration authority is certified by the applicant's signature, the authenticity of which must be certified by a notary. In this case, the applicant indicates his passport data (or, in accordance with the legislation of the Russian Federation, the data of another identity document) and identification number (if any).
A receipt for receipt of documents indicating the list and date of their receipt is issued by the registering authority in the following order:
1. if the documents are submitted to the registering authority directly by the applicant - the applicant on the day the documents are received by the registering authority.
2. Otherwise, including upon receipt of documents sent by mail to the registration authority, it is sent to the address indicated by the applicant postal address with notification of delivery within the working day following the day of receipt of documents by the registering authority.
The day of receipt of documents by the registering authority is the date of submission of documents during state registration.
The requirements for the execution of documents submitted to the registration authority are established in Decree of the Government of the Russian Federation dated June 19, 2002 No. 439 “On approval of the forms and requirements for the execution of documents used in the state registration of legal entities, as well as individuals as individual entrepreneurs”. According to paragraph 3 of these Requirements, when sending documents by mail, it is recommended to make a note on the envelope "Registration".
In accordance with paragraph 1 of the Requirements for the execution of documents approved by Decree of the Government of the Russian Federation dated June 19, 2002 No. 439 "On approval of the forms and requirements for the execution of documents used in the state registration of legal entities, as well as individuals as individual entrepreneurs" documents, used during the state registration of individuals as individual entrepreneurs, are submitted on paper and, if possible, in in electronic format. If the documents are submitted in electronic form, then their legal force is confirmed in accordance with the legislation of the Russian Federation.
Upon receipt by the registering body of documents for state registration, an official of the registering body makes a corresponding entry in the state registration book of individual entrepreneurs.
The registration authority is not entitled to require the submission of other documents other than the documents established by Law No. 129-FZ. The registering body ensures the accounting and storage of all documents submitted during state registration.
The procedure for amending the information contained in the USRIP is regulated by Article 22.2 of Law No. 129-FZ.
Amendments to the above information are carried out at the request of an individual entrepreneur without paying a state duty by the registering authority by making an appropriate entry in the state register. A new entry is made with reference to the changed one, it is assigned a state registration number and the date of its entry is indicated.
In accordance with paragraph 1 of Article 22.2 of Law No. 129-FZ, in order to amend the information about an individual entrepreneur contained in the USRIP, the following are submitted to the registration authority:
a) an application signed by the applicant for making changes to the USRIP in the form No. P24001, approved by Appendix No. 19 of Government Decree No. 439 of June 19, 2002;
b) a copy of the document confirming the change in the information about the individual entrepreneur previously entered into the USRIP.
According to paragraph 2 of the Decree of the Government of the Russian Federation dated June 19, 2002 No. 439 "On approval of the forms and requirements for the execution of documents used in the state registration of legal entities, as well as individuals as individual entrepreneurs", an application to amend the information about an individual entrepreneur, contained in the USRIP is submitted to the registration authority in the form No. 24001 "Application for amendments to the information about an individual entrepreneur contained in the unified state register of individual entrepreneurs." Order of the Federal Tax Service of the Russian Federation dated November 1, 2004 No. SAE-3-09 / [email protected]"On methodological explanations for filling out forms of documents used for state registration of a legal entity and an individual entrepreneur" approved the Procedure for filling out this form.
The procedure for submitting documents is the same as for the state registration of an individual as an individual entrepreneur. This is established by paragraph 2 of Article 22.2 of Law No. 129-FZ. The registering authority issues a receipt of receipt of the documents on the same day if they were submitted by the applicant directly, or sends it by mail within the working day following the day of receipt of the documents if they were received from the applicant by post.
Amendments to the USRIP regarding information about an individual entrepreneur are made within a period of no more than five working days from the date of submission of documents to the registration authority.
When changing the place of residence, an individual entrepreneur applies to the registration authority at the old place of residence. At the same time, in accordance with paragraph 4 of Article 22.2 of Law No. 129-FZ, the registering authority makes an appropriate entry in the USRIP and sends the registration file to the registration authority at the new place of residence of the individual entrepreneur. In this case, deregistration of the taxpayer is carried out by the tax authority in which he was registered. Removal of an entrepreneur from tax records in connection with a change of residence from January 1, 2004 in accordance with the Letter of the Ministry of Taxation of the Russian Federation dated December 29, 2003 No. MM-6-09 / 1384 “On the organization of accounting with tax authorities of organizations and individuals in connection with the introduction of the effect from January 1, 2004 of the Federal Law "On Amendments to the Legislative Acts of the Russian Federation in Part of Improving the Procedures for State Registration and Registration of Legal Entities and Individual Entrepreneurs" is carried out after the state registration of changes on an extract from the USRIP without filing an application for tax exemption accounting, no later than the business day following the day of making an entry in the USRIP.
The tax authority at the new place of residence of the entrepreneur carries out his tax registration on the basis of documents received from the tax authority at his former place of residence (paragraph 4 of Article 84 of the Tax Code of the Russian Federation). Registration of an individual entrepreneur with the tax authority at a new place of residence is carried out no later than the working day following the day of receipt of an extract from the USRIP from the tax authority at the former place of residence of an individual entrepreneur.
In the event that an individual entrepreneur applies to the registration authority at a new place of residence, the said authority decides to refuse state registration due to the submission of documents to an improper registration authority (subparagraph "b" of paragraph 1 of Article 23 of Law No. 129-FZ).
The procedure for state registration upon termination by an individual of activity as an individual entrepreneur is regulated by Article 22.3 of Law No. 129-FZ.
The specified article of the law, as well as paragraph 7 of the Rules for maintaining the USRIP provide grounds for making an entry in the USRIP on state registration upon termination of activity by an individual as an individual entrepreneur. These grounds are:
statement of an individual about his decision to terminate his activities as an individual entrepreneur;
information about the death or recognition by the court as deceased of an individual registered as an individual entrepreneur (submitted in accordance with the procedure established by paragraph 3 of Article 85 of the Tax Code of the Russian Federation);
a copy of the court decision on declaring an individual entrepreneur bankrupt;
a copy of the court decision on the termination of the activity of an individual entrepreneur forcibly;
a copy of the sentence, ruling or court order that has entered into force on the imposition of punishment in the form of depriving an individual of the right to engage in entrepreneurial activity for a certain period;
· information about the cancellation or expiration of the document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the territory of the Russian Federation.
Only in connection with the adoption of a decision by an individual entrepreneur to terminate entrepreneurial activity, state registration is carried out for a fee, that is, it is paid National tax. At the same time, for state registration, the applicant submits to the registering authority:
An application for state registration signed by him in the form No. P26001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 "On approval of the forms and requirements for the execution of documents used in the state registration of legal entities, as well as individuals as individual entrepreneurs";
Document confirming the payment of the state fee.
This provision is also confirmed by arbitration practice: Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of October 21, 2004 in case No. A79-3031 / 2004-SK1-2827.
As indicated in the Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 14, 2005 in case No. A17-6690 / 5-2004, on an application for state registration of the termination of activity by an individual as an individual entrepreneur, the signature must be notarized. But at the same time, the absence of notarization of the applicant's signature in the application for termination of business activities cannot be an obstacle to the termination of his activities. This conclusion was reached by the judges of the Federal Antimonopoly Service of the Volga-Vyatka District in the Resolution of September 27, 2005 No. A43-11412 / 2005-9-371.
Upon receipt of the above documents, the registration authority performs the following actions:
1. makes an entry about it in the ledger;
2. issues a receipt on acceptance of documents;
3. makes a decision on the state registration of the termination of the activity of an individual entrepreneur;
4. makes an appropriate entry in the USRIP;
5. Issues to the applicant a “Certificate of State Registration of the Termination of Activities by an Individual as an Individual Entrepreneur” (form No. P65001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 “On approval of forms and requirements for the execution of documents used in the state registration of legal persons, as well as individuals as individual entrepreneurs”).
For all other reasons for the termination of the activities of an individual entrepreneur (see above), state registration is carried out free of charge based on information received by the registering authority from other authorities. Consider grounds for termination of activities of an individual as an individual entrepreneur, and on the basis of which state registration is carried out.
1) in connection with the death of an individual - is registered on the basis of information received by the registering body on state registration of the death of this person. The bodies that carry out the registration of acts of civil status submit, in the manner prescribed by paragraph 3 of Article 85 of the Tax Code of the Russian Federation, information about the death or recognition by the court of the deceased of an individual registered as an individual entrepreneur.
2) in connection with the decision of the arbitration court to declare it insolvent (bankrupt) - is registered on the basis of a copy of the decision arbitration court on declaring him insolvent (bankrupt).
3) forcibly by a court decision - is registered on the basis of a copy of the decision of a court of general jurisdiction on the termination of the activities of this person as an individual entrepreneur forcibly received by the registering authority.
4) in connection with the entry into force of a court verdict, by which the entrepreneur was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period - is registered on the basis of information received by the registering body about the entry into force of the said court verdict.
5) in connection with the cancellation of a document confirming the right of this person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document - is registered on the basis of information received by the registering authority from the internal affairs bodies about the cancellation of the specified document or on the basis of the expiration of its validity taking into account the information on such a period contained in the state register.
State registration upon termination of activity by an individual as an individual entrepreneur is carried out within five days.
The state registration of an individual as an individual entrepreneur becomes invalid after an entry about this is made in the USRIP. Exceptions are cases:
death of an individual registered as an individual entrepreneur;
recognition by the court as insolvent (bankrupt);
termination forcibly by a court decision of his activities as an individual entrepreneur;
· Entry into force of the court's verdict, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period.
The state registration of such a person as an individual entrepreneur becomes invalid from the moment, respectively, of his death, the adoption by the court of a decision on declaring him insolvent or on forcibly terminating his activities as an individual entrepreneur, the entry into force of the said court verdict.
· cancellation of a document confirming the right of a foreign citizen or stateless person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document.
State registration of a foreign citizen or stateless person as an individual entrepreneur becomes invalid from the date of cancellation of the specified document or the expiration of its validity.
When making appropriate entries on the termination of the activity of an individual as an individual entrepreneur for one reason or another, on the basis of an extract from the USRIP, the tax authority removes the individual entrepreneur from tax records. Moreover, this procedure is in accordance with the Letter of the Ministry of Taxation of the Russian Federation dated December 29, 2003 No. MM-6-09 / 1384 “On the organization of accounting with tax authorities of organizations and individuals in connection with the entry into force on January 1, 2004 of the Federal Law “On Amendments to legislative acts of the Russian Federation in terms of improving the procedures for state registration and registration of legal entities and individual entrepreneurs” is carried out by the tax authority without the entrepreneur filling out an application for deregistration with the tax authority at the place of residence. There is currently no obligation for a sole proprietor to submit such an application.
Deregistration is carried out regardless of the absence or presence of tax debts by the entrepreneur no later than the business day following the day the entry is made in the EGRIP.
The date of removal of an individual entrepreneur from the register is the date of making an entry in the USRIP on the termination of the activity of an individual entrepreneur.
Note.
As mentioned above, if an individual entrepreneur did not “re-register” before January 1, 2005, then his state registration as an entrepreneur became invalid. Moreover, after the specified date, he has the right to re-register as an individual entrepreneur in accordance with the new law. However, the law, in addition to the state registration of a citizen as an individual entrepreneur, also provides for the registration of the fact of termination of activity. Therefore, the entrepreneurs' opinion is erroneous that they, having not re-registered and having made a decision to voluntarily terminate their activities, are not required to apply to the registration authority. In this case, the entrepreneur retains all his obligations, including the timely submission of declarations. Based on the foregoing, if individual entrepreneurs have decided to terminate their business activities, then they must submit to the registering authority an application for state registration of the termination of business activities, as well as a document confirming the payment of state duty.
The amount of the state duty for state registration of the termination by an individual of activity as an individual entrepreneur is established in subparagraph 8.1 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation. It is 20% of the state duty paid for the state registration of an individual as an individual entrepreneur (that is, 80 rubles).
For violation of the legislation on state registration, the current legislation provides for the responsibility of the registering authority. Paragraph 1 of Article 24 of Law No. 129-FZ establishes the grounds under which officials of registration authorities are liable. We list these grounds:
Ø unreasonable, that is, not corresponding to the grounds specified in Article 23 of Law No. 129-FZ, refusal to state registration;
Ø failure to carry out state registration within the established time limits;
Ø other violation of the procedure for state registration established by Law No. 129-FZ;
Ø illegal refusal to provide information contained in the state register and documents;
Ø Untimely provision of information contained in the state register and documents.
The specified article of Law No. 129-FZ does not establish the measures of responsibility of officials of the registering body, referring in this matter to other legislation of the Russian Federation.
Depending on the circumstances of a particular case, it is possible to raise the question of bringing an official to disciplinary responsibility as well as administrative and criminal liability.
For example, failure to carry out state registration within the established time limits entails administrative liability on the basis of part 1 of article 14.25 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 10 to 20 minimum wages. In certain cases, this act can be considered as evasion of registration, in which case the official can be simultaneously subject to disciplinary liability or, depending on the circumstances of the case, to criminal liability, for example, under Article 169 “Obstruction of legitimate business activities” of the Criminal Code Russian Federation (hereinafter - the Criminal Code of the Russian Federation).
Clause 2 of Article 24 of Law No. 129-FZ establishes such a measure of responsibility of the registering authority as compensation for damage. This article of Law No. 129-FZ provides an exhaustive list of grounds providing for compensation for damage:
Damage caused by refusal of state registration;
Damage caused by evasion of state registration;
Damage caused by violation of the procedure for state registration, committed through the fault of the registering authority.
In this case, we are talking about compensation for harm according to the rules of Articles 1064 “General grounds for liability for causing harm”, 1069 “Liability for harm caused government bodies, organs local government, as well as their officials”, 1071 “Bodies and persons acting on behalf of the treasury in compensation for harm at its expense” of the Civil Code of the Russian Federation.
Individual entrepreneurs, in accordance with paragraph 1 of Article 25 of Law No. 129-FZ, are liable under the legislation of the Russian Federation in the event of:
Failure to submit or untimely submission of information required for inclusion in the state register;
Submission of false information.
So, Law No. 129-FZ established the grounds under which the applicant’s liability for unlawful actions during state registration occurs, while, as in the previous case, Law No. 129-FZ does not determine the measures of responsibility, referring in this matter to other legislation of the Russian Federation Federation.
According to Article 2.4 of the Code of Administrative Offenses of the Russian Federation, persons engaged in entrepreneurial activities without forming a legal entity - individual entrepreneurs - bear administrative responsibility as officials.
In case of violation by the entrepreneur of the legislation on state registration, administrative liability is applied to him:
1. in accordance with Part 1 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation - carrying out entrepreneurial activities without state registration as an individual entrepreneur - entails the imposition of an administrative fine in the amount of five to twenty minimum wages;
2. in accordance with Part 3 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation - failure to submit, or untimely submission, or submission of false information about an individual entrepreneur to the body carrying out state registration, in cases where such submission is provided for by law, entails a warning or the imposition of an administrative fine in the amount of 50 minimum wage;
3. in accordance with Part 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation - submission to the body that carries out state registration of individual entrepreneurs, documents containing deliberately false information, if such action does not contain a criminally punishable act, entails the imposition of an administrative fine in the amount of 50 minimum wages or disqualification for a period up to three years.
In addition, in the event of repeated or gross violations by an individual entrepreneur of laws or other regulatory legal acts regulating relations that arise in connection with state registration, the registering authority has the right to apply to the court with a request to terminate the activity of an individual as an individual entrepreneur forcibly. This is established by paragraph 3 of Article 25 of Law No. 129-FZ.
For carrying out entrepreneurial activities without registration or in violation of the registration rules, as well as submitting to the registering authority documents containing deliberately false information, if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, Article 171 of the Criminal Code of the Russian Federation provides criminal responsibility. Such acts are punishable by a fine in the amount of up to 300 thousand rubles or in the amount of wages or other income of the convicted person for a period of up to 2 years, or by compulsory work for a period of 180 to 240 hours, or by arrest for a period of 4 to 6 months.
Example 1 from the consulting practice of JSC " BKR -INTERCOM-AUDIT.
Our company is going to conclude a civil law contract with a citizen of the Russian Federation on the provision of services.
The Contractor undertakes, on the instructions of the Customer ("A"), to provide the following information services:
· formation of a positive image of the Customer in the media;
· implementation of personal contacts with representatives of the media;
· providing organizational and methodological assistance to the media in the creation of information materials relating to the subject of interest of the Customer;
· organizing and conducting test drives of new car models presented by the Customer;
· distribution in print and electronic means mass media information about the novelties presented by the Customer;
· accreditation of journalists, preparation of press releases and tracking the release of information materials in case of press conferences;
· preparation of information materials about events and activities related to the sphere of interests of the Customer;
· collection, processing and submission of proposals for updating and modernizing the Customer's website;
· systematic search for informational reasons for the implementation of the above obligations.
Question 1. Isn't this citizen obliged to register as PBOYuL?
Answer.
In accordance with paragraph 1 of Article 2 of the Civil Code of the Russian Federation, entrepreneurial “is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.”
Thus, the concept of entrepreneurial activity has three features:
independent initiative activity carried out by the subject on its own behalf, at its own risk and under its own property responsibility;
aimed at making a profit, which is the main goal of economic activity;
is carried out on a permanent professional basis and involves its state registration, and in cases provided for by law, licensing.
Such a legal position regarding the recognition of activities as illegal entrepreneurship is expressed in the Decree of the Plenum of the Supreme Court of the Russian Federation dated November 18, 2004 No. 23 “On judicial practice on cases of illegal entrepreneurship and legalization (laundering) of money or other property acquired by criminal means”.
The court stated that the signs of entrepreneurial activity are that the activity is aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services, is carried out independently by the person at his own risk.
In our opinion, the conclusion of a service agreement, according to which an individual assumes the functions of a contractor, may lead to the fact that the activity of this individual will be recognized as entrepreneurial.
It should be noted that entrepreneurial activity is qualified if there is a sign of systematic profit from such activity.
However, the concept of "systematic" is not disclosed by the legislation. In practice, the conclusion of all transactions, with the exception of one-time transactions, is recognized as entrepreneurial activity.
It should be noted that the Plenum of the Supreme Court, defining the activities carried out by a person on the basis of a civil law contract as entrepreneurial, only pointed out that the leasing of personal property by an individual not registered as an individual entrepreneur and receiving income from such a transaction is not illegal entrepreneurship in the event that a person has acquired residential premises or other immovable property for personal needs or received it by inheritance or under a gift agreement, but due to the lack of need to use this property, temporarily leased or rented it out.
In this regard, a single conclusion of a civil law contract for the provision of services is not interpreted as the implementation of entrepreneurial activities by the contractor. In the case of carrying out activities for the provision of services under two or more contracts, such activities will be entrepreneurial.
At the same time, since there are no uniform and generally recognized criteria for systematicity, the recognition of entrepreneurial activity is decided in each specific case in relation to specific persons, taking into account individual features their activities.
In our opinion, despite the fact that the concept of "systematic" is not defined, in fact, we are talking about the repeated receipt of profit from the activities carried out.
Note that from the content of the contractor's activities presented in your request, it can be assumed that an individual will carry out his activities for quite a long time, and the provision of services is formalized by an act.
In this case, in our opinion, the activity, despite the fact that it is carried out within the framework of one contract, leads to the systematic extraction of profit by an individual. In this regard, such provision of services can probably be recognized as a business activity.
Recall that, in accordance with Article 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.
Illegal entrepreneurship, that is, entrepreneurship without appropriate state registration, is one of the types of offenses in the field of economic activity.
Entrepreneurial activity without registration will take place only in cases where there is no entry in the Unified State Register of Individual Entrepreneurs on the acquisition by an individual of the status of an individual entrepreneur.
Carrying out entrepreneurial activity without state registration is an administrative offense. According to paragraph 1 of Article 14.1 of the RF Code of Administrative Offenses, carrying out entrepreneurial activities without state registration as an individual entrepreneur entails administrative liability in the form of an administrative fine in the amount of five to twenty times the minimum wage.
In addition, the implementation of entrepreneurial activities without registration may also be a criminal offense under Article 171 "Illegal entrepreneurship" of the Criminal Code of the Russian Federation.
In this regard, if an individual plans to provide services more than once, we recommend that he acquire the status of an individual entrepreneur.
Relations arising in connection with the state registration of individuals as individual entrepreneurs are regulated by Federal Law No. 129-FZ of 08.08.2001 “On State Registration of Legal Entities and Individual Entrepreneurs” (Article 1).
According to paragraph 2 of Article 11 of Law No. 129-FZ, the moment of state registration of an individual as an individual entrepreneur is recognized as the registration (tax) authority making an appropriate entry in the Unified State Register of Individual Entrepreneurs.
The basis for making an entry in the state register is the decision on state registration made by the registering authority (paragraph 1 of Article 11 of Law No. 129-FZ) on the basis of documents submitted in accordance with Article 22.1 of Law No. 129-FZ for state registration.
According to paragraph 3 of Article 11 of Law No. 129-FZ, the registering authority, no later than one working day from the moment of state registration, issues (sends) to the applicant a document confirming the fact of making an entry in the state register - Certificate of state registration of an individual as an individual entrepreneur in form No. R61001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439.
Question 2. If she can provide such services without registering, will this contract not be recognized as labor if the services are provided permanently with a monthly signing of an act of services rendered and monthly payment?
Answer.
In connection with the implementation by an individual labor activity can be both labor and civil law contract.
Labor and civil law contracts are regulated by different branches of legislation: in the first case, the Labor Code of the Russian Federation, and in the second, the Civil Code of the Russian Federation.
The main features that make it possible to distinguish from related civil law contracts are:
the obligation of an employee to personally perform a certain labor function - work in a certain specialty, qualification or position;
the obligation of the employee to obey the rules of the internal labor regulations of the organization. For failure to perform or improper performance of this duty, he may be subject to disciplinary liability.
These signs do not contain civil - legal contracts, on the basis of which a citizen assumes the obligation to perform a certain type of work or make some thing. In this case, the performer acts independently at his own peril and risk. In this case, the relationship of the parties to the contract arises only regarding the receipt of a specific result of labor for a certain remuneration. At the same time, a citizen does not obey discipline, internal labor regulations, but organizes his work independently, ensures its safety, is responsible for accidental death or accidental damage to the subject of the contract and other adverse consequences arising from accidental circumstances in the performance of his work.
According to paragraph 1 of Article 720 of the Civil Code of the Russian Federation, the acceptance of work performed under a civil law contract is carried out on time and in the manner prescribed by the contract.
In this regard, the service agreement, to which the rules on the work contract (Article 783 of the Civil Code of the Russian Federation) apply, establishes the procedure and terms for the acceptance of services by the Customer, as well as the procedure and terms for their payment. As in your case, the parties have the right to establish that the services will be provided continuously with a monthly signing of an act of services rendered and a monthly payment
The need to draw up an act of acceptance and transfer of the results of services (or another document certifying acceptance) is confirmed by civil law - paragraph 2 of Article 720 of the Civil Code of the Russian Federation.
Note that in the case when an employment contract is concluded with an employee for the duration of a certain work, the acceptance of the work performed is formalized by an act (form No. T-73), which is the basis for the final or phased calculation of the amount of payment for the work performed. In this case, the acceptance of work can be formalized by a monthly act, and payment for work can be made monthly.
Labor legislation provides for the possibility of concluding an employment contract with an employee for the duration of a certain job. In this case, the employee is assigned a specific task to perform, and remuneration is made according to the assessment end results on the work performed or individual stages.
Upon delivery and acceptance of work under such an agreement, a special act is issued on the acceptance of work performed under employment contract(contract) concluded for the period of performing certain work (form No. T-73) (approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).
The act of acceptance of work confirms that the contractor has completed a specific task (stage, if the work is carried out in stages). Based on this document, he is charged. This form must be used by all legal entities that enter into employment contracts with individuals for the duration of certain work.
The acceptance certificate contains the following information:
the name of the organization that compiled this document;
document number and date of its compilation;
number, date and duration of the employment contract with the employee;
surname, name and patronymic of the employee with whom this employment contract is concluded;
the name of the work and the time during which they were completed;
payment for each type of work and total amount for payment, taking into account the previously issued advance payment (prepayment).
In addition, the Work Acceptance Certificate indicates whether the volume and quality of the work performed correspond to those specified in the contract. The act is the basis for the final or phased calculation of the amount of payment for the work performed.
An agreement concluded for the duration of a certain work with the establishment of a specific task can be qualified as an employment or civil law contract.
In this regard, we recommend that it provide an indication that the relationship between the parties under the contract is subject to the norms of labor or civil legislation, as well as indicate the obligation of the employee to obey the internal labor regulations of the organization or the absence of such, etc.
Thus, in themselves, the facts of registration of the results of work by an act and monthly payment rewards to a person do not indicate the qualification of the contract, although they are more typical for civil law contracts. To classify a contract as a civil law contract or an employment contract, its terms (subject matter, rights and obligations of the parties and other conditions) should be analyzed.
End of example.
Learn more about questions related tovarious types of taxation systems, taking into account changes made to tax legislation, the procedure for registering individuals as individual entrepreneurs and licensing, the procedure for maintaining cash transactions individual entrepreneurs and the procedure for using cash registers , You can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Individual Entrepreneurs".
If you are on this portal for the first time, but you are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using free consultation service on business registration:
STEP 0. General information about IP
IP is a sole trader. And an individual entrepreneur, from the point of view of the law, is one registered in the manner prescribed by law, having the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.
An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. AT Russian practice 75% of established limited liability companies are just LLCs created by a single individual.
When choosing between opening an IP and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take large loans from banks or other funds, if the risks of burning out and remaining with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because. for individual entrepreneurs, the procedures for registration, termination of activities and reporting are simpler, and taxation is in many cases more profitable.
However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.
In the case of an LLC, the situation is somewhat different: entity risks (that is, bears financial responsibility) only within the limits of funds and property that are on the balance sheet of the enterprise. At the same time, you need to know that if the organization is brought to bankruptcy due to the actions of the participant, then he can be brought to subsidiary (additional) liability by the court. In this case, the participant will repay the debts of the LLC from his personal property.
STEP 1. Choose a method of registering an IP
To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.
You can complete the IP registration procedure in any of the following ways:
Register an individual entrepreneur in 2019
We advise novice entrepreneurs to go through the procedure for registering an individual entrepreneur on their own. This is quite simple, and will give you the first experience of interacting with the tax authorities.
Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to / from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).
In this table, we compared the pros and cons of both options for registering an IP:
| Actions | Price | pros | Minuses |
|---|---|---|---|
| Registering an individual entrepreneur | 800 rub. | Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as time, if registration is carried out using the service of the FTS " Online registration IP" or our service. | Not detected if you follow the elementary rules of registration. |
| Registration of IP through registrars | Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration of IP | You can become an IP from the comfort of your couch. Saving time on printing and opening an account. | You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data is not clear to anyone. The need for additional costs. |
When preparing yourself, you need to bear the following costs:
* - printing and invoice for individual entrepreneurs are not obligatory, therefore the total cost of registration is equal to the amount of the state duty, i.e. 800 rubles.
STEP 2. IP name
According to the legislation in entrepreneurial activity, only a legal entity can have a beautiful and impersonal name. An individual entrepreneur is an individual, therefore, this person should be named in official documents (on a seal, in checks, on letterheads, etc.) by his full name, for example, IP Ivanov I.I.
However, an individual entrepreneur may register a trademark or service mark, or use a commercial designation that does not need to be registered.
Most simple option is, of course, the use of a commercial designation, which is used for individualization property complex, for example, the cafe "Romashka", the restaurant "At the Beaver", the dry-cleaner "Chanterelle", etc. In turn, a trademark serves to individualize goods, and a service mark - to individualize services (the last two marks must be registered separately).
STEP 3. Place of registration of IP
In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on them all, but one type of activity must be selected as the main one.
If you prepare documents through our service, then at the step you will be offered a choice from a drop-down list with codes and a search string. Please note that for inclusion in the application, you must select only those codes that consist of 4 or more digits.
STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001
Please note: from April 29, 2018, the applicant must indicate his email address in the application for registration. Documents confirming the fact of registration (EGRIP or Unified State Register of Legal Entities, charter with the mark of the Federal Tax Service Inspectorate, certificate of tax registration) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will only be available at the request of the applicant.
To complete the application using the appropriate software or service, we recommend:
-
This service will allow you to apply for registration as an individual entrepreneur and pay the state duty online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority. -
With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.
Below is an example of filling out form P21001 for a fictitious businessman Ivanov I.I. from Volgograd.
Please note that persons who are not citizens of the Russian Federation fill in the data on the document authorizing a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.
Examples of filling pages:
- Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
- Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
- Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
- Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.
When preparing the application yourself on a computer, be sure to pay attention to the type and size of the font. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font, 18 points high. You can check the correctness of the font in the completed and printed application P21001 by laying on top of another sheet of paper with 18 point Courier New capital letters printed on it (as a reference), and compare their sizes in the light.
STEP 6. We pay the state duty for registration of IP
You can pay the state duty for registering an individual entrepreneur as follows:
- electronic payment within the framework of the online service of the Federal Tax Service for registration of IP;
- or fill in the form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
- or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an individual entrepreneur;
- or use, which will prepare you a receipt for payment of the state duty for registering an individual entrepreneur along with other documents.
Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.
A sample receipt for payment of state duty is available in the section.
Since 2019, applicants who submit documents for registration of an individual entrepreneur through the website of the Federal Tax Service or the public services portal are exempt from paying state duty (Article 333.35 of the Tax Code of the Russian Federation). However, this is possible only if there is an enhanced qualified electronic signature.
STEP 7. Choose a taxation system
The tax regime or system of taxation is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. Incorrect choice the taxation system at the start can significantly affect the reduction in profits from the business.
The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.
Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.
To calculate the tax burden in different modes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on the choice of tax regime from 1C specialists:
For more information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: and .
STEP 8. We find the IP registration authority
State registration of an individual entrepreneur is carried out at the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities, there are special registering IFTS, in Moscow, for example, this.
To determine your registration authority at the place of your registration or stay, we recommend that you use the service of the Federal Tax Service "Determining the details of the Federal Tax Service, the state registration authority of legal entities and / or individual entrepreneurs serving this address".
STEP 9. Take a break and count the received documents
Since IP registration is the simplest of all registrations, then you will not have very many documents:
- application for registration in the form P21001 - 1 copy;
- receipt of payment of state duty - 1 copy;
- a copy of the main identity document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
- notification of the transition to the simplified tax system - 3 copies.
In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).
STEP 12. We check the documents and submit them for registration
Collect all the documents, do not forget to pay the state duty for registering an individual entrepreneur, and submit them to the registration office tax office. Before submitting documents, be sure to double-check all documents and the data indicated in them. Additionally, we recommend that you familiarize yourself with (partially, these reasons overlap with refusals to register IP).
Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics (when local tax authorities may impose requirements that are not explicitly prescribed in laws) cannot be ruled out. Available to our users service free check business registration documents 1C specialists:
When submitting documents to the registration authority, do not forget:
- sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
- get a receipt from the FTS officer with a list of documents submitted by you.
At the moment, there are three main ways to register in your personal account on nalog.ru:
- Get a login and password at any tax office
- With the help of a digital signature (Universal electronic card)
- Register using the data from the State Services portal
Let's describe each type of access in detail.
Obtaining details for access to a personal account in the tax office.
This method is the simplest and least labor-intensive for the majority of the population.
You need to personally visit the tax office and get a registration card with login data. The issuance of a login-password pair is carried out at any inspection, regardless of your place of registration. The exceptions are specialized tax authorities that do not work with individuals or perform a separate control function, for example, 46 inter-district tax inspection.
What documents are needed to obtain a registration card:
- Passport. If you have visited the tax office at the place of residence, then you do not need anything else
- TIN - notification of registration as a taxpayer. It is required only if you applied to the tax office at the place of residence.
By presenting these documents, you will receive a registration card, which contains data on when and by whom it was issued, taxpayer data and, most importantly, access details to your personal account.
An hour after receipt, it will be possible to use all the functionality of the service, but the most complete information will be available within three days.
An electronic signature is an encrypted electronic key containing information about the user and allowing access to various Internet services of municipal and federal significance.
Possession of qualified electronic signature(CEP) gives the widest opportunities in working with the tools of the tax service, because it is an analogue of the applicant's real signature when applying in person.
This key is stored on a special medium at the user's choice: removable storage, smart card or Universal electronic card. It is issued by centers licensed by the Ministry of Communications, a list of which can be found on the website of the Ministry of Communications.
To get it you need to have:
- Passport
- SNILS
A digital signature is issued and issued only with decent presence. The price for this service depends on the organization issuing the CEP. The average price is in the range of 1000-3000 rubles.
After receiving the signature, you will need to install a special software CryptoPro CSP, which provides security when working with services, as well as drivers, depending on the type of device on which the electronic signature is stored.
After completing all these steps, you will be able to register in your personal account and set a login and password yourself. In the future, the entrance can be carried out both with the help of the CEP, and with the help of the access details specified during registration.
Registration and login to your personal account using the State Services portal
The third way to access the taxpayer's personal account is to use an account on the State Services website. To do this, it is enough to select on the login page https://lk2.service.nalog.ru/lk/ this way under the block with the main login form.
The difficulty lies in the fact that this type of registration is possible only if you have confirmed your identity by being present at the user service center. If you, like most users, confirmed your identity using a registered letter, then you should contact one of the centers for identification.
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