Legal status of individual entrepreneur in the Russian Federation. Legal status of an individual entrepreneur (IP)

Individual Entrepreneur (IP)- registered in the manner prescribed by law and carrying out entrepreneurial activities without forming a legal entity.

Status of an individual entrepreneur

To acquire a status individual entrepreneur a citizen must have the following general features of a subject of civil law:

Legal capacity (ability to have civil rights and take responsibility)

Legal capacity (the ability to acquire and exercise civil rights by one's actions). Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, conclude transactions and execute them, acquire property and own, use and dispose of it. As a general rule, civil capacity arises in full from the onset of adulthood (upon reaching 18 years of age);

Have a place of residence (a place where a citizen lives permanently or predominantly).

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 has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur, and state registration can only be carried out at the place of his official permanent registration at the place of residence.

To register an entrepreneur, you must prepare the following documents:

a copy of the passport and certificate with the TIN number;

receipt of payment of the fee;

an application for registration of an individual entrepreneur of a certain sample in two copies.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and obligations.

IP rights:

Ability to choose the types of activities permitted by law.

The right to hire workers.

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

The right to independently determine the cost of goods and services offered.

The individual entrepreneur himself decides how and how much to pay his employees.

The entrepreneur has the right to dispose of the profits as he pleases.

An individual entrepreneur has the right to appear in court as a plaintiff and a defendant.

Sole proprietorship is a subject commercial activities who also has certain responsibilities. Namely:

All individual entrepreneurs are required to adhere to the norms of the current legislation.

All cash transactions are documented. Such documents include, a contract for the supply of goods, etc.

To carry out licensed types of business, an entrepreneur must obtain a state permit - a certificate, patent or license.

All employees who are hired by an individual entrepreneur must be officially registered. That is, the IP concludes with a person labor contract, an agreement on the performance of specific works or other agreements. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Health Insurance Fund, Pension Fund and the Social Security Fund.

If the activity of the IP causes harm environment, he is obliged to take measures to reduce negative impacts. If a businessman cannot resolve this issue on his own, he must contact the environmental service.

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

An individual entrepreneur is a participant in market relations who must always respect the rights of the buyer.

If, for some reason, the IP has changed data (surname, place of registration or residence, type of activity), he is obliged to notify the relevant authorities - the tax office, funds and other institutions.

IP taxes and fees

An individual entrepreneur is obliged to pay a fixed payment to social funds, regardless of income.

There are four taxation systems:

Ordinary system of taxation (OSNO);

Simplified taxation system (USNO);

Single tax on imputed income (UTII);

Patent taxation system (PSN).

Advantages and disadvantages of IP status

The status of an individual entrepreneur has the following advantages compared to registering your own enterprise:

simplification of the processes of creating and liquidating a business;

free use of own proceeds;

Individual entrepreneur (IP): details for an accountant

On determining the limit on the value of fixed assets when an individual entrepreneur combines the simplified tax system and PSN
The total value of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the value of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the determination of the residual value of fixed assets by an individual entrepreneur is carried out according to the rules established ... “artificially” on individual entrepreneurs, but one cannot ignore that individual entrepreneurs combining special ...
Payment of personal income tax by individual entrepreneurs for 2020
... : The procedure for calculating and paying personal income tax by individual entrepreneurs using common mode taxation, it is established ... the appearance during the year for individual entrepreneurs of income received from the implementation of an entrepreneurial ... declaration in the form 3-NDFL by individual entrepreneurs only the amount of actually paid ... personal income tax payments by individual entrepreneurs is indicated: the tax authorities do not issue any notifications, Sole Proprietor is looking for...
Completion by an individual entrepreneur of the declaration in the form 3-NDFL
Rules for filling out and submitting a declaration by individual entrepreneurs? An individual entrepreneur must submit a declaration after... completing and submitting a declaration by individual entrepreneurs? Sole Proprietors are required to submit Form 3-... Expenses and Business Transactions for Sole Proprietors”). The total amount of expenses is indicated ... 2 of the Procedure for filling out the declaration): TIN of an individual entrepreneur; revision number (when presenting...
The death of an individual entrepreneur: what about business transactions and taxes?
Operations and obligations of an individual entrepreneur. Property, rights, obligations (obligations) of an individual entrepreneur that existed at the time ... . Documents kept / held by an individual entrepreneur In the course of the activity of an individual entrepreneur, he accumulates ...: transfer wages employees of an individual entrepreneur; pay invoices issued to an individual entrepreneur, accrued taxes; issue...
Responsibility of an individual entrepreneur for violation of the deadlines for submitting the SZV-M form
Circumstances: an individual entrepreneur who has already been brought to administrative responsibility is brought to administrative responsibility ... that the contested legal provision applies to an individual entrepreneur who acts as an insured in relation to ..., if such an obligation is not fulfilled by an individual entrepreneur, it becomes possible to interpret, assuming, .. .one imperfection of the current legislation: now individual entrepreneurs will not be held accountable...
On the impact of the OKVED codes declared in the USRIP on the tax and legal qualification of the activities of an individual entrepreneur
Entrepreneurial activity. On the contrary, if an individual entrepreneur carries out activities outside the scope of types ... information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs. Non-submission (... the totality of the above norms implies that an individual entrepreneur initially has a common (universal) ... 1. The nature of the operation. For example, an individual entrepreneur carries out retail food items...
The Supreme Court supported individual entrepreneurs - "simplifiers"
How to calculate insurance premiums individual entrepreneurs in 2017? Individual entrepreneurs using the USNO with ... are distributed. The revolutionary decision of the Armed Forces of the Russian Federation An individual entrepreneur applying the simplified taxation system with an object ... to the court of first instance. The position of an individual entrepreneur. The individual entrepreneur argues that it is unlawful to calculate ... contributions payable by the individual entrepreneur for himself. But an individual entrepreneur turned to the RF Armed Forces ...
The Supreme Court on the limitation on the value of fixed assets when individual entrepreneurs apply the simplified tax system
Exceeded by an individual entrepreneur during the reporting (tax) period, such an individual entrepreneur, according to ... determination of the residual value of fixed assets by individual entrepreneurs, is carried out according to the rules established by ... accounting "is not applicable to individual entrepreneurs. Firstly, individual entrepreneurs applying the simplified tax system, on ... the basis of the implementation of entrepreneurial activities by individual entrepreneurs and organizations, manifest themselves and ...
Payment of insurance premiums by individual entrepreneurs for 2020
The amount and within what time frame an individual entrepreneur must pay insurance premiums for ... the amount and within what time frame an individual entrepreneur must pay insurance premiums for ... . 1 st. 430 of the Tax Code of the Russian Federation, an individual entrepreneur must pay in 2020 ..., the maximum amount of insurance premiums for an individual entrepreneur will be 268,010 rubles ...
Individual entrepreneurs - "simplifiers" and courts against the FIU
Year. This case affects all individual entrepreneurs applying the simplified taxation system, since it is fundamentally ... compulsory pension insurance payable by an individual entrepreneur who pays personal income tax and does not produce ... paid for compulsory pension insurance by individual entrepreneurs for themselves, the base must be calculated ... insurance premiums paid to the FIU. Individual entrepreneurs applying the USNO with the object of taxation ...
Review of letters from the Ministry of Finance of the Russian Federation for July 2019
A person who is not an individual entrepreneur, services from a foreign individual entrepreneur, the obligation to calculate and pay ... if land plots are acquired by an individual entrepreneur in order to carry out entrepreneurial activities ... piercing. In this regard, an individual entrepreneur carrying out the specified entrepreneurial activity ... of electrical wiring in apartment buildings, an individual entrepreneur has the right to apply the patent system ...
Review of legal positions on taxation issues reflected in the judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the IV quarter. 2019
Secondly, the debt is registered with individual entrepreneurs, lawyers, notaries engaged in private practice ... write-offs of the corresponding amounts have lost the status of an individual entrepreneur or lawyer or have ceased to engage in ...) taxpayers - individuals who are not individual entrepreneurs, pay tax no later than 1 ... activity without registration as an individual entrepreneur, since the income he received ...
Review of letters from the Ministry of Finance of the Russian Federation for November 2019
If an individual with the status of an individual entrepreneur simultaneously performs labor duties ... of persons and (or) individual entrepreneurs. If an individual entrepreneur has a patent for repair, cleaning ... the specified patent. In the event that an individual entrepreneur, in addition to entrepreneurial activity, specified in ... a different taxation regime. Accounting for expenses by an individual entrepreneur using PSN, in particular, the obligation ...
Review of letters from the Ministry of Finance of the Russian Federation for December 2019
07-14/93614 The sale of property by individual entrepreneurs recognized as taxpayers of the value added tax ... of metals transferred free of charge to organizations and individual entrepreneurs does not calculate VAT. In the case of ... other entrepreneurial activities as an individual entrepreneur, such a payer pays insurance premiums ... of legal entities or other individual entrepreneurs when applying the PSN by an individual entrepreneur by type of entrepreneurial ...
Review of letters from the Ministry of Finance of the Russian Federation for September 2019
Over 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... the cost of goods produced by individual entrepreneurs who subsequently terminated the status of an individual entrepreneur and ended their management ... more than 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... an individual who is not individual entrepreneur, cash register equipment applied by the insurer...

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Course work

Legal status individual entrepreneur

Introduction

Conclusion

Applications

individual entrepreneur farmer registration

Introduction

The transition of the Russian Federation to market economy gave citizens the freedom to carry out entrepreneurial activities, for which they were granted a wide range of rights: to have property on the right of ownership; inherit and bequeath property; engage in entrepreneurial activities and other other activities not prohibited by law; create legal entities independently and jointly with other citizens and legal entities; make any transactions not prohibited by law, etc.

Entrepreneurial activity can be carried out in the form of a legal entity and an individual entrepreneur.

The simplest and most common form of entrepreneurial activity is the use of the status of an individual entrepreneur.

The purpose of the work is to determine the status of an individual entrepreneur

Tasks:

- establish signs of an individual entrepreneur

- identify the features of the legal status of individual entrepreneurs

- to reveal the essence of the peasant economy

- consider the procedure for registering as an individual entrepreneur

- study the procedure for registering as an individual entrepreneur

- study the procedure for termination as an individual entrepreneur.

The object of the study is individual entrepreneurship and the activities of entrepreneurs.

The subject of the study of civil legal status individual entrepreneur.

The methodology and methodology of the research is based on general scientific methods such as: dialectical, historical, logical, functional, analysis, synthesis, generalization, comparative, observation, sampling method, as well as private scientific methods: comparative legal, formal legal.

The theoretical basis of this study is the main provisions of the science of civil law, general theory law, history and philosophy of law.

Chapter 1. Business entity without formation of a legal entity

1.1 The concept and features of individual entrepreneurship

Part one of the Civil Code of the Russian Federation states that civil law regulates relations between persons engaged in entrepreneurial activities, or with their participation. The Civil Code of the Russian Federation comprehensively defines the essence of entrepreneurial activity: it is an independent activity carried out at one’s own risk, aimed at systematically making a 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 (clause 1, article 2 of the Civil Code of the Russian Federation).

A sole trader is a natural person registered to conduct business.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of duties assigned to them by the Tax Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

The right of citizens to engage in entrepreneurial and any other activities not prohibited by law is provided for in Art. 18 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and is one of the components of legal capacity. Citizens can also have property on the right of ownership; inherit and bequeath property; create legal entities independently or jointly with other citizens and legal entities; make any transactions that do not contradict the law and participate in obligations; choose a place of residence; have the rights of authors of works of science, literature and art, inventions and other legally protected results of intellectual activity; have other property and personal non-property rights.

At the same time, Art. 2 of the Civil Code of the Russian Federation determines that entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

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. Entrepreneurial activities of citizens carried out without forming a legal entity are accordingly subject to the norms of civil legislation that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

A citizen who carries out entrepreneurial activities without forming a legal entity and who is not registered as such is not entitled to refer, in relation to transactions concluded by him at the same time, to the fact that he is not an entrepreneur.

Carrying out activities as an individual entrepreneur does not imply the obligation to create any organization (legal entity). An entrepreneur is an independent subject of civil legal relations. In this case, the concepts of "individual entrepreneur" and "entrepreneur without forming a legal entity" (PBOYuL) are synonymous.

Analyzing this concept, the following features can be distinguished. The first of these is the implementation of activities for the purpose of making a profit. Each owner of property has the right to freely dispose of it at his own discretion for his own benefit, which is expressed, as a rule, in the use of the fruits and receipt of income from the property. The second sign of entrepreneurial activity is the systematic implementation of it. The main obstacle is the lack of a legal definition or established custom in understanding systematicity. At the same time, there are two extreme approaches to the definition of the concept. Linguists argue that "systematic means constantly repeating, incessant", and the legislator, for example, in labor relations defines under "systematic violations labor discipline"those for which penalties were applied at least once during the year, that is, an event that occurred at least twice fits into the concept of "systematicity". The next (third) indisputable sign of entrepreneurial activity is its implementation at your own risk, that is, under own property liability. Such a risk includes the entrepreneur as the owner of the property not only taking on adverse consequences that may occur, but also an additional (specific entrepreneurial) risk in obligations. The responsibility of the entrepreneur is increased, adverse consequences are assigned to him, which arose not only through his fault , but also in cases other than force majeure. However, the legislator still does not explain in any way: what is risk, as well as why it was necessary to associate the concept of entrepreneurship with risk.

As the last sign of entrepreneurial activity, the legislator in Art. 2 of the Civil Code highlights its implementation by persons registered in this capacity in the manner prescribed by law. With the semantic fidelity of this feature, it is very inaccurately located legally and technically. As a result of a literal interpretation of the mentioned norm, it turns out that the implementation of independent, at their own risk, activities aimed at the systematic receipt of profit by persons who are not registered as entrepreneurs, is not entrepreneurship.

Thus, entrepreneurial activity is recognized as an activity for the purpose of making a profit, at your own peril and risk, i.e. under own property responsibility by a person registered as an entrepreneur.

Chapter 2. Legal status of individual entrepreneurship

2.1 Features of the legal status of an individual entrepreneur

The main link in the legal status of an entrepreneur is his civil legal personality, which implies the existence of things, mandatory and exclusive legal capacity. By participating in a market exchange, an economic entity becomes a subject of law in order to most fully realize its civil legal personality. Termination, which leads to the absolute paralysis of labor, administrative and other types of legal personality.

Real legal capacity is a legal prerequisite for the formation of the material base of a commodity producer. The presence of property rights gives the entrepreneur access to both the sphere of production and the exchange of goods. Moreover, without the property assigned to him, his financial and labor functions impossible.

The legal capacity to act consists of bargaining power and tortiousness, and is realized, first of all, in contractual relations. Civil turnover or a set of transactions, the subject of which is an entrepreneur, mediates the process of movement of goods and services. By establishing contractual links, this subject participates in the cooperation of labor and the exchange of its results.

The personal legal capacity of an entrepreneur is dictated by the individualization of commodity producers, without which market relations are impossible. Personal legal capacity is based on personal non-property rights not alienated from the buyer. Among such rights - a) the right to a name (firm); b) the right to trademark(service mark); c) the rights associated with the objects of creative activity; d) the right to protection of honor, dignity, business reputation.

Article 23 of the Civil Code of the Russian Federation reflects the specifics of the legal status of citizens engaged in entrepreneurial activities without forming a legal entity (Articles 1, 2 of the Civil Code).

Legal capacity outlines the range of possible subjective rights and legal obligations of the future entrepreneur, but he can act independently in accordance with them only if he has legal capacity.

Based on paragraph 1 of Art. 21 of the Civil Code, full civil capacity arises when a citizen reaches the age of eighteen. It is this article that is usually referred to to justify the fact that a citizen has the right to engage in entrepreneurial activity from the age of 18. In other cases, two exceptions are indicated: 1) paragraph 2 of Art. 21 of the Civil Code, which provides an opportunity for a citizen under the age of 18 to acquire full legal capacity from the time of marriage (for cases where the law allows marriage before the age of 18); 2) paragraph 1 of Art. 27 of the Civil Code, which allows the possibility of declaring, by way of emancipation, a minor who has reached the age of sixteen, fully capable by decision of the guardianship and guardianship authority or the court.

The legal personality of individual entrepreneurs should be defined as universal. They may have civil rights and bear civil obligations in any area of activity not prohibited by law. A different position contradicts Part 2 of Art. 19 and part 3 of Art. 55 of the Constitution of the Russian Federation.

But even with legal capacity and legal capacity, a citizen cannot start entrepreneurial activity (clause 1, article 23 of the Civil Code). He must acquire a subjective right to it, which arises only in the presence of a special legal fact- state registration.

According to paragraph 1 of Art. 23 of the Civil Code, 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. A citizen engaged in entrepreneurial activity, but who has not passed state registration as an individual entrepreneur, does not acquire the status of an entrepreneur (clause 13 of the Decree of the Plenum of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation dated July 1, 1996 No. 6/8 "On some issues related to with the application of the first part of the Civil Code of the Russian Federation).

State registration itself is carried out only if the citizen has the necessary legal capacity and capacity. In paragraph 1 of Art. 2 of the Civil Code, state registration is named as one of the signs of entrepreneurial activity. However, this is not only a sign that appears after registration, but also the obligation of entities wishing to carry out or carry out entrepreneurial activities. Otherwise it would not be possible to apply Art. 171 of the Criminal Code of the Russian Federation ( illegal business), which establishes criminal liability for carrying out entrepreneurial activities without state registration.

The reverse side of the obligation to undergo state registration is a passive obligation not to carry out entrepreneurial activities without such registration. This obligation arises directly from the law simultaneously with the right to entrepreneurial activity (an element of legal capacity) and exists within the framework of general regulatory legal relations. Such an obligation, in the event of its violation, serves as the basis for the emergence of a protective legal relationship regarding the suppression of the violation and punishment for its commission.

An individual wishing to carry out entrepreneurial activities in Russia may be registered as an individual entrepreneur in a foreign country. In this case, on the basis of Art. 1202 of the Civil Code, the subjective right of such a person to entrepreneurial activity should be determined on the basis of the law of the country where the individual entrepreneur is registered. If this rule cannot be applied due to the lack of mandatory registration of entrepreneurs in the relevant state, the objective law of the country of the main place of business shall be applied.

It can be seen from the foregoing that the legal personality of an entrepreneur is constituted in the law not arbitrarily, but taking into account the established relations and goals of the legislator.

2.2 Peasant (farm) economy

Substantial changes were made to the legal status of a peasant (farm) economy by paragraph 2 of Article 23 of the Civil Code. According to the Civil Code, farms carry out their activities without forming a legal entity. Among the legal entities to which Ch. 4 of the Civil Code, they do not appear, however, the peasant farm, and not its head, is subject to state registration. These norms are also contained in the Federal Law of June 11, 2003 No. 74-FZ "On Peasant (Farm) Economy".

After registration farming its head can, without a power of attorney, make transactions on the disposal of the property of the economy, represent its interests in relations with other entrepreneurs, state and municipal authorities, public organizations, open current and other accounts, including foreign currency, in banking institutions, have a seal, participate in contractual relations, etc. All members of a peasant (farm) economy, including its head, must be named in the agreement on the establishment of this economy. A farm is a joint entrepreneur whose property belongs to its members on the basis of common joint ownership, unless otherwise provided by law or agreement between them (Article 257 of the Civil Code). Entrepreneurial activities of a farm carried out without forming a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

Peasant (farm) enterprises created before the entry into force of the first part of the Civil Code, it is necessary to resolve the issue of the organizational and legal forms in which they will continue their activities. There are two possible solutions: 1) the peasant farm is transferred to the status of an individual entrepreneur; 2) the peasant economy is transformed into one of the organizational and legal forms commercial organizations which are provided for in Sec. 4 Civil Code, i.e. into a business partnership or production cooperative.

Article 7 of the Introductory Law exempts peasant (farm) farms from paying the registration fee when registering changes in their legal status in connection with bringing it into line with the norms of part one of the Civil Code. Obviously, such transformations must be made before January 1, 2010, since the Federal Law of June 11, 2003 No. 74-FZ provides that peasant (farm) enterprises that are created as legal entities in accordance with the Law of the RSFSR of November 22, 1990 No. 348-1 "On the peasant (farm) economy", which has become invalid, has the right to retain the status of a legal entity for the period until January 1, 2010.

The norms of this Federal Law, as well as the norms of other normative legal acts of the Russian Federation regulating the activities of peasant (farmer) farms, apply to such peasant (farmer) farms insofar as otherwise does not follow from the federal law, other normative legal acts of the Russian Federation or the essence of the legal relationship.

Thus, the economy as an association of citizens is a purely nominal entrepreneur, a kind of "sign": it has a company name under which entrepreneurial activities are carried out, bank accounts, a seal, "has" property that does not actually belong to it, and with the same property is responsible for "its" debts, acts as a plaintiff and defendant in court, etc.

Chapter 3. Features of state registration of individual entrepreneurs

3.1 State registration natural person as an individual entrepreneur

Citizens of the Russian Federation, as well as foreign citizens legally located on the territory of Russia and stateless persons who intend to start individual entrepreneurial activity for the first time or after the termination of such activity, must go through the procedure of state registration of a person as an individual entrepreneur. Registered, in this capacity may be individuals whose right to entrepreneurial activity is not limited by law.

The procedure for state registration of an individual as an individual entrepreneur is determined by the adopted State Duma July 13, 2001 Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs".

The main objective of this law is to regulate relations arising in connection with the state registration of legal entities during their creation, reorganization and liquidation, when changes are made to their founding documents, state registration of individuals as individual entrepreneurs and state registration upon termination of activities by individuals as individual entrepreneurs.

The task of the registration authority is to verify the completeness and correctness of the execution of documents submitted for registration, as well as the fact of payment by the applicant state duty in the amount of 800 rubles. At the same time, the registering authority is not entitled to require any additional documents from the applicant, except for those that were provided during state registration.

State registration of an individual who has expressed a desire to engage in entrepreneurial activities without forming a legal entity in Russia is carried out by the registering body of the rural, township, district or city administration at the place of his permanent residence or temporary residence. Prior to registration, a citizen must pay a state fee, the so-called registration fee, which, in accordance with Article 333.33 of the Tax Code of the Russian Federation, amounts to 800 rubles. Registration fee is paid individual who expressed a desire to engage in entrepreneurial activities without forming a legal entity.

Further, in accordance with Article 22.1 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs", the following documents are submitted to the registration authority at the applicant's place of residence:

1. An application signed by the applicant for state registration of an individual as an individual entrepreneur.

This application must contain the following information: data of an individual entrepreneur in Russian (last name, first name, patronymic), gender; birth information (date and place of birth); citizenship (citizen of the Russian Federation, foreign citizen, stateless person); place of residence in the Russian Federation (namely, postal code, constituent entity of the Russian Federation, district, city, settlement, street, house number, apartment number); contact phone or fax; information on the types and number of economic activities; signature and date of submission of the application.

2. A copy of the main document 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 (in the event that an individual 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 (in the event that an individual registered as an individual entrepreneur 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 document proving the identity of an individual registered as an individual entrepreneur does not contain information about the date and place birth of said person).

6. A copy of the document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation, if the individual registered as an individual entrepreneur is a foreign citizen or a stateless person (see Appendix 1) .

7. An original or a copy of a 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 an identity document 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 parents, adoptive parents or guardian to carry out entrepreneurial activities by an individual registered as an individual entrepreneur. Either a copy of the marriage certificate of 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 as fully capable (in the event that an individual registered as an individual entrepreneur individual entrepreneur, is a minor).

9. Individual taxpayer number (TIN).

10. Receipt of payment of the state fee.

This article of the law does not contain a norm defining the features of a set of documents that could be submitted to the registration authority by adult citizens, limited by the court in their legal capacity in the manner prescribed by law, with the consent of their legal representatives. Civil Code The Russian Federation does not prohibit such persons from engaging in entrepreneurial activities. From the content of Article 22.1, one can conclude contradictions and provisions:

1) The Law "On State Registration of Legal Entities and Individual Entrepreneurs" does not require the voluntary consent of legal representatives of persons restricted by the court in their legal capacity to carry out their activities as an individual entrepreneur;

2) The Law "On State Registration of Legal Entities and Individual Entrepreneurs" does not allow representatives to participate in the entrepreneurial activities of an individual entrepreneur.

The decision on state registration, adopted by the registering body, is the basis for making the corresponding entry in the state register. The moment of state registration is the making by the registering body of an appropriate entry in the relevant unified state register of individual entrepreneurs.

State registration of an individual as an individual entrepreneur is carried out at the place of his residence within a period of not more than 5 working days from the date of submission of all required documents to the registration authority (Article 8 of the Law on State Registration). Not later than one working day from the moment of state registration, the registering body is obliged to issue (send) to the applicant a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs. In this case, such a document is a certificate of state registration of an individual as an individual entrepreneur (form No. P61001, 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 entities, as well as individual entrepreneurs).

Upon registration, the following documents are issued to an individual:

1. Certificate of registration of a citizen as an individual entrepreneur

2. Notice of registration with the tax authority.

3.2 State registration upon termination of activity by an individual as an individual entrepreneur

Termination by a citizen of activity as an individual entrepreneur is carried out in the manner prescribed by the legislation of the Russian Federation. Upon termination of activity as an individual entrepreneur, it is necessary to make an administrative act of state registration of the termination of activity as an individual entrepreneur. Such an administrative act is carried out by entering into the Unified State Register of Individual Entrepreneurs information on the termination of an individual's activities as an individual entrepreneur.

Article 22.3 of the Law on State Registration identifies six circumstances in the presence of which the registering body makes a decision on state registration of the termination of an individual's activity as an individual entrepreneur. Such a decision is made in connection with the following circumstances:

1) With the adoption personally by an individual entrepreneur of a decision to terminate this activity;

2) With the death of an individual entrepreneur;

3) With the adoption by the court of a decision on the recognition of the entrepreneur as insolvent (bankrupt);

4) With the termination of entrepreneurial activity forcibly by a court decision;

5) With the entry into force of a court verdict, by which an individual entrepreneur was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period;

6) With the cancellation of a document confirming the right of an entrepreneur (foreign citizen or stateless person) to temporarily or permanently reside in the Russian Federation, or the expiration of specified document.

Regardless of which of the above circumstances entails the adoption of an appropriate decision, state registration is carried out within a period of not more than five working days from the date of submission to the registration authority of the documents necessary for registration. The composition of the documents submitted to the registration authority varies depending on the specifics of the specific circumstances that led to the decision on state registration. Let's consider these questions in more detail.

State registration of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of an application for state registration signed by the applicant submitted to the registering authority. This application is drawn up in the form No. P26001 (application for state registration of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity). This application form was approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 (as amended on March 9, 2010) "On approval of the forms of documents used for state registration of legal entities and requirements for their execution."

The application is submitted by an individual entrepreneur directly or by mail to the registration authority at the place of residence of the entrepreneur who decided to stop his activity. In the case under consideration, the submission of documents for state registration is carried out in accordance with the general procedure provided for in Article 9 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs".

The registering body makes a decision on state registration and makes an appropriate entry in the Unified State Register of Individual Entrepreneurs. The state registration of an individual as an individual entrepreneur becomes invalid after an entry to this effect is made in the specified register.

Not later than one working day from the moment of state registration, the registering body is obliged to issue to the applicant or send to his address by mail a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs. Such a document is a certificate of state registration of the termination by an individual of activity as an individual entrepreneur in the form No. Р65001, approved by the Decree of the Government of the Russian Federation of 19.06.2002 No. 439 (as amended of 09.03. to their design."

State registration upon termination of the activities of an individual as an individual entrepreneur due to death is carried out on the basis of information received by the registering body in accordance with the procedure established by law on state registration of the death of this person.

The grounds for registering the death of a citizen are:

1. A document of the established form on death issued by a medical organization or a private practitioner.

2. The decision of the court to establish the fact of the death of a citizen or declare him dead.

State registration of the death of a citizen is carried out by the civil registry office at the last place of residence of the deceased, the place of death, the discovery of the body of the deceased or the location of the organization that issued the death document. An application for death to the registry office must be made no later than three days from the date of death or from the day the body of the deceased was discovered. The registry office that carried out the state registration of the death of a citizen draws up and issues a death certificate.

Clause 7 of the Rules for maintaining the Unified state register individual entrepreneurs dated December 22, 2011 No. 630, it was established that the basis for making an entry on state registration in the state register upon termination of activity by an individual as an individual entrepreneur in the case under consideration is information about the death or recognition by the court as deceased of a citizen - an individual entrepreneur. These norms provide, in particular, for the obligation of the bodies carrying out the registration of acts of civil status to report the facts of the death of citizens to the tax authorities at their location within 10 days after the registration of such facts.

In the event of the death of an individual entrepreneur, state registration becomes invalid from the moment of death.

An application for declaring an individual entrepreneur bankrupt can be filed with an arbitration court by a citizen-debtor, a creditor, and also by the Federal Tax Service of Russia. Creditors have the right to file such an application, with the exception of creditors for claims for compensation for harm caused to life or health, for the recovery of alimony, as well as creditors whose claims are inextricably linked to their personality.

The application of an individual entrepreneur may be accompanied by a debt repayment plan, copies of which are sent to creditors and other persons participating in the bankruptcy case. In the absence of objections from creditors, the arbitration court may approve the debt repayment plan, which is the basis for suspending bankruptcy proceedings for a period not exceeding three months.

This plan contains information on the timing of its implementation, on the amounts left monthly to the debtor and members of his family to ensure their livelihoods, on the amounts of amounts that are supposed to be sent monthly to pay off creditors' claims.

In accordance with Article 446 of the Code of Civil Procedure of the Russian Federation, execution under executive documents cannot be levied on the following property owned by a debtor citizen on the right of ownership:

1) residential premises (parts thereof), if for the citizen-debtor and members of his family living together in the owned premises, it is the only premises suitable for permanent residence;

2) land plots, the use of which is not connected with the implementation of entrepreneurial activities by the debtor citizen;

3) items of ordinary home furnishings and household items, personal items (clothes, shoes and others), with the exception of jewelry and other luxury items;

4) property necessary for the professional activities of a citizen-debtor, with the exception of items whose value exceeds one hundred established by federal law minimum dimensions wages;

5) breeding, dairy and working cattle, deer, rabbits, poultry, bees used for purposes not related to entrepreneurial activities, as well as farm buildings and structures, feed necessary for their maintenance;

6) seeds required for the next sowing;

7) food and money for total amount not less than three times the established subsistence level of the citizen-debtor himself, persons who are dependent on him;

8) the fuel needed by the family of the debtor citizen for cooking their daily food and heating during the heating season of their living quarters;

9) means of transport and other property necessary for the citizen-debtor in connection with his disability;

10) prizes, state awards, honorary and commemorative signs awarded to the debtor citizen.

State registration upon termination of the activities of an individual entrepreneur in connection with a court decision to declare him insolvent (bankrupt) is carried out on the basis of a copy of the relevant court decision. This copy of the court decision is submitted to the registration authority in accordance with the procedure established by the legislation of the Russian Federation.

In accordance with the Federal Law of October 26, 2002 (as amended on July 28, 2012) "On Insolvency (Bankruptcy)", bankruptcy is the inability of the debtor recognized by the arbitration court to fully satisfy the claims of creditors for monetary obligations and (or) fulfill the obligation to make mandatory payments .

Insolvency (bankruptcy) cases fall within the jurisdiction of arbitration courts (Article 33 of the Arbitration Procedure Code of the Russian Federation dated July 24, 2002 No. 95-FZ (as amended on June 25, 2012)) and are considered taking into account the peculiarities of legal proceedings in this category of cases, determined by articles of chapter 28 of the code section. Special rules governing the bankruptcy of a citizen are established by articles 202-213 of the Federal Law of October 26, 2002 (as amended on July 28, 2012) "On Insolvency (Bankruptcy)".

The basis for making a decision on state registration in this case is the decision of the arbitration court to declare the individual entrepreneur bankrupt and to open bankruptcy proceedings, a copy of which the arbitration court, in accordance with Article 216 of the Arbitration Procedure Code of the Russian Federation, is obliged to send to the body that registered the citizen as an individual entrepreneur

If an individual entrepreneur is declared insolvent (bankrupt) by an arbitration court, the state registration of such a person as an individual entrepreneur becomes invalid from the moment the above court decision is made. From the same moment, in accordance with Article 216 of the Law "On Insolvency (Bankruptcy)", the licenses issued to him to carry out certain types of entrepreneurial activity are annulled.

State registration upon termination of the activity of an individual entrepreneur forcibly is carried out on the basis of a court decision on the termination of the activity of this person as an individual entrepreneur forcibly.

In accordance with Article 25 of the Law "On State Registration", the registering body has the right to apply to the court with a request to terminate the activities of an individual as an individual entrepreneur forcibly. This appeal takes place in such cases as repeated or gross violations of laws or other regulatory legal acts regulating relations arising in connection with the state registration of individual entrepreneurs. If the court satisfies the specified requirement, then a copy of the relevant court decision is sent to the registering authority.

The state registration of a person as an entrepreneur in this case is terminated by the moment the court decides to forcibly terminate its activities as an individual entrepreneur.

State registration of the termination by an individual of activity as an individual entrepreneur on the basis of the entry into force of a court sentence, by which the entrepreneur was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of information received by the registering body on the entry into force of such a court decision.

In accordance with Art. 390 of the Code of Criminal Procedure of the Russian Federation, the verdict of the court of first instance enters into legal force after the expiration of the period for appealing it in an appeal or cassation procedure, if it has not been appealed by the parties. The verdict of the court of appeal enters into legal force after the expiration of the term for its appeal in cassation, if it has not been appealed by the parties. If a complaint is filed or presented in cassation, the verdict, if it is not canceled by the cassation court, enters into force on the day the cassation ruling is issued in this case.

A duly certified copy of the verdict, ruling or court order that has entered into force on imposing a sentence in the form of depriving an individual of the right to engage in entrepreneurial activity for a certain period is submitted by the court to the registering authority at the place of residence of the convicted individual. The submission is made within five working days from the date of entry into force of the said judgment, ruling or court order. The state registration of a person as an individual entrepreneur becomes invalid from the moment the said court verdict enters into force.

State registration upon termination by an individual of activity as an individual entrepreneur upon cancellation of a document confirming the right of this person to temporarily or permanently reside in the Russian Federation, or upon the expiration of the said document, is carried out on the basis of information received by the registering body about the cancellation of the specified document. Or based on the expiration date.

Information about the cancellation or expiration of the document confirming the right of an individual entrepreneur to permanently or temporarily reside in the Russian Federation is submitted by the internal affairs body to the registration authority at the place of residence of the individual. Submission is carried out within five days from the date of the decision to cancel or the date of expiration of the said document in the manner established by the Ministry of Taxes and Duties of the Russian Federation (FTS of Russia) together with the Ministry of Internal Affairs.

Upon 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, the state registration of these persons as individual entrepreneurs is terminated from the date of cancellation or expiration of the relevant document.

After the termination of the state registration of an individual entrepreneur, the registration file of such a person is subject to storage in the registration authorities for 15 years.

Information about individuals who have ceased their activities as individual entrepreneurs contained in the state register is subject to deletion from the electronic database of the state register within five days from the date of making the relevant entries in the register. This information is stored on electronic media in the registration authorities during the deadlines for departmental storage. After the expiration of the prescribed storage periods, the documents are transferred in the prescribed manner for permanent or temporary storage in state archives, having previously passed an examination of their value.

Conclusion

The attention given to small businesses today is not accidental. It is this sector of the economy that is as mobile as possible, able to quickly respond to market changes and society's demands, to make quick and accurate decisions in crisis situations. Most of these enterprises operate in the real sector of the economy, that is, they create real products and services.

The right of a citizen to engage in entrepreneurial and any other activity is the content of civil legal capacity. In order to exercise this right, a citizen must have the so-called entrepreneurial capacity, i.e. the ability to independently, proactively and professionally carry out entrepreneurial activities and perform all duties arising in connection with its implementation. Entrepreneurial capacity of a citizen arises when he reaches the age of eighteen, i.e. from the moment he becomes fully capable.

An individual entrepreneur is liable for his obligations with all his property, with the exception of that property, which, in accordance with civil procedural legislation, cannot be levied. Moreover, an individual entrepreneur who has not fulfilled or improperly fulfilled an obligation related to the implementation of entrepreneurial activity is liable regardless of fault.

One of the advantages of entrepreneurial activity without forming a legal entity is that the tax rates for income received from this type of entrepreneurship are in some cases much lower than for legal entities. This suggests that the state policy in the field of development and support for the institution of entrepreneurial activity is great and the status of an individual entrepreneur is growing, along with the improvement of the Russian economy as a whole.

List of used literature

Regulations

1. Federal Law No. 143-FZ of November 15, 1997 (as amended on July 28, 2012) "On acts of civil status"

2. Federal Law No. 127-FZ of October 26, 2002 (as amended on July 28, 2012, as amended on October 16, 2012) "On Insolvency (Bankruptcy)"

Monographs and books

3. Vislova A.V. Individual entrepreneur: accounting and taxation different types activities: a practical guide / A.V Vislova. - M.: Omega - L, 2009. - 339 p.

4. Kasyanov A.V. Handbook of an individual entrepreneur: a book / A.V. Kasyanov, D.V. Kislov, O.A. Kurbangaleeva; ed. A.V. Kasyanov. - 22nd ed., revised. and additional - M.: GrossMedia, 2011. - 246 p.

5. Kirov A.A. Individual Entrepreneur: A Practical Guide / A.A. Kirov. - M.: Prospect, 2010 - 432 p.

6. Lapusta M.G. Entrepreneurship: textbook / M.G. Lapusta. - M.: INFRA-M, 2008. - 608 p.

7. Malko A.V. Big legal dictionary / A.V. Malko. - M.: Prospekt, 2009. - 703 p.

8. Rubin Yu.B. Professional Entrepreneurship Course: A Primer for high school. Part 1 / Yu.B. Rubin.- M.: Market DS, 2008. - 400 p.

9. Simonenko V.D. Fundamentals of entrepreneurship: textbook / V.D. Simonenko. - M.: Vita - Press, 2009. - 176 p.

10. Titov V.I. Enterprise Economics / V.I. Titov. - M.: Eksmo, 2008-414 p.

11. Tikhomirov M.Yu. Individual entrepreneur. Legal status and activities / M.Yu. Tikhomirov. - M.: Tikhomirov M.Yu, 2009 - 88 p.

Internet resources

12. Tax Code of the Russian Federation: part two of 05.08.2000 No. 117-FZ (as amended on 02.10.2012) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

13. On state registration of legal entities and individual entrepreneurs: federal law of 08.08.2001 No. 129-FZ / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

14. Rules for maintaining the Unified State Register of Individual Entrepreneurs of October 16, 2003 No. 630 (as amended on December 22, 2011) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

15. URL: http://ru.wikipedia.org/wiki/Individual_entrepreneur

Applications

Appendix 1

Appendix 2

Annex 3

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Sole Proprietor is a natural or legal person

The first question, which is a stumbling block, is the question of whether an individual entrepreneur is an individual or a legal entity. To answer it, it is necessary to refer to Article 23 of the Civil Code of the Russian Federation, which provides a definition for individuals engaged in entrepreneurial activities. So, an individual entrepreneur is a citizen engaged in entrepreneurial activities without forming a legal entity. Thus, current law unambiguously excludes individual entrepreneurs from legal entities.

At the same time, it is also impossible to unequivocally attribute individual entrepreneurs to ordinary citizens, since in connection with their participation in entrepreneurial activities they are endowed with specific rights and obligations.

Therefore, it would be more correct to define individual entrepreneurs as a separate category of citizens (individuals) who are not legal entities and persons, but who conduct entrepreneurial activities and, therefore, have special rights and obligations, but only in those areas that are associated with such activities, and in all the rest they act as ordinary citizens.

Features of the legal status of IP

As for the legal status of an individual entrepreneur, due to the duality of the position of an individual entrepreneur, the nature of his status is also dual - on the one hand, an individual entrepreneur participates in economic activities, but does not form any economic entity. Therefore, the list of rights of a citizen who has received the status of an individual entrepreneur has its own characteristics - these are:

The most important right that gives the status of an individual entrepreneur is the right to conduct entrepreneurial activities.

At the same time, there are restrictions on available for IP, for example, IP cannot be engaged in the implementation alcoholic products or private security practice. Therefore, if you plan to start activities in such areas, you will have to.
The legal status of an individual entrepreneur does not imply the division of a citizen's property into those participating or not participating in economic activities. This has both advantages (for example, you can use a personal car to generate income) and disadvantages - in case of default on obligations to creditors in payment of debts, it is possible to seize the property of an individual entrepreneur as a natural person. person (of the same car, apartment, land) even if this property was not used in business activities.
An individual entrepreneur is obliged to pay taxes in a timely manner in accordance with, as well as pay mandatory taxes.
If there are employees, the individual entrepreneur is obliged to act as their tax and insurance agent and pay for them to the appropriate budget funds.
In cases of litigation against persons having the legal status of an individual entrepreneur, the first thing to do is to determine who the citizen acted at the time of the offense - as an individual entrepreneur or as an individual. Depending on the decision made, the court case is transferred either to arbitration or to the court. general jurisdiction.
In a number of regions, individual entrepreneurs are supported by local authorities and receive certain benefits aimed at developing small businesses.

Pros and cons of IP status

Naturally, the dual position of IP has both strong and weak sides Therefore, it is important to determine the advantages and disadvantages of the legal status of an individual entrepreneur.

Advantages of IP status

Expanded, in comparison with ordinary citizens, the rights and obligations of individual entrepreneurs - the right to conduct commercial activities.
Exempted from personal income tax.
Minimum costs for registration of IP status, a minimum set of documents.
Fines imposed on entrepreneurs are several times less than fines for legal entities.
A current account and a seal are not mandatory requirements for an individual entrepreneur.
An individual entrepreneur can independently manage the income received from the business (LLCs are forced to wait for the distribution of profits).
Facilitated mode of use of property - both the individual entrepreneur and his family members can freely dispose of all available property, without division into those used in commercial activities or not.
The ability to combine entrepreneurial activity with any other forms of relationships in society as an individual.

Disadvantages of IP status

An individual entrepreneur is liable for his obligations with his own property, therefore, the potential risks for citizens who are individual entrepreneurs are much higher than, for example, for participants in an LLC.
The obligation to pay taxes and submit reports for oneself, as well as the obligatory performance of the function of a tax and insurance agent for hired employees (if any).
The obligation to pay a fixed contribution to the FIU, even if there is no actual activity in the reporting period.
Restrictions on the types of activities available to individual entrepreneurs.
Subjectively, the preferences of many potential business partners are given in favor of legal entities, and not individual entrepreneurs.
If an individual entrepreneur starts a divorce process, then all property is divided equally between the spouses (unless otherwise provided by the marriage contract).

Thus, the dual legal status of an individual entrepreneur implies both advantages and disadvantages, which can both contribute to, and vice versa, interfere with the development of your business. The property liability of an individual entrepreneur, which stops many start-up entrepreneurs, in fact, should not be embarrassing if you are going to honestly and carefully conduct the business you have begun, do not try to evade your obligations and sensibly assess the risks from one or another investment option.

For many who are just starting to enter the business, the legal status of an individual entrepreneur is not always clear. Meanwhile, an accurate understanding of the essence and significance of this provision is simply necessary when choosing one or another organizational and legal form for one's own business.

Unfortunately, the level of legal literacy, despite the abundance of lawyers, in our country is often not at a very high level. As a result, even promising business ideas turn out to be unrealized for the simple reason that a person could not fully understand all the nuances that the status of an individual entrepreneur brings with it. the result of this is either a failed business, or a complete rejection of the implementation of your idea.

Features of the IP status

First of all, we note that the legal status of an individual entrepreneur has a dual nature, therefore, the norms of legislation applicable to individuals, as well as business entities, are simultaneously applied to it.

This duality is caused by the fact that a citizen who has expressed a desire to carry out entrepreneurial activity receives such a right, but at the same time he does not create a new economic entity and, to a certain extent, receives a more extensive list of civil rights.

Features of IP activities

The most significant right in acquiring the status of an individual entrepreneur is the ability of a citizen to carry out any business activity that is not prohibited by law, which allows you to make a profit.

At the same time, a number of duties are assigned to him, the fulfillment of which provides for the legal status of an individual entrepreneur. For example, on the payment of mandatory tax payments, fees and contributions to off-budget funds.

At the same time, in many legal relations, an individual entrepreneur acts on the basis of the norms of legislation for individuals. For example, if he uses for commercial purposes vehicles, which are issued to him, then he also pays the transport tax as an individual, in the manner established for this category of taxpayers.

There is also no distinction in relation to other property of a citizen-entrepreneur. For example, in the event of its bankruptcy, everything that belongs to the entrepreneur is included in the bankruptcy estate, regardless of the purpose for which this or that property was used.

Peculiarities of judicial protection of the rights and interests of individual entrepreneurs

Another feature in the status of an individual entrepreneur lies in the options for judicial protection of his interests. Thus, the protection of the rights of individual entrepreneurs, as a business entity, is carried out in Arbitration courts. And disputes arising from civil law relations of an entrepreneur as a citizen are subject to consideration in courts of general jurisdiction. Therefore, it is extremely important, in the perspective of litigation, to determine on the basis of what an individual entrepreneur acts in a given situation, or rather, as someone, a citizen or an entrepreneur. Depending on this, a further scheme for the protection of rights and interests is being built.

Features of the civil law status of an individual entrepreneur

It should be noted that at the moment there is no regulatory legal act that would regulate in detail the civil law status of an individual entrepreneur. Meanwhile, attempts to prepare such a bill have been made repeatedly, both at the level of the legislature and in the form of initiatives from various public organizations. In a number of regions, local legislative acts have been adopted at the local level, which emphasize the special position of citizens with the status of individual entrepreneurs. First of all, these legal documents are related to measures to support small businesses.

Nevertheless, the adoption of a single law at the federal level, which would legislate the specifics of the legal status of individual entrepreneurs, would greatly facilitate life, both for the entrepreneurs themselves, and for their counterparties and government agencies. Until then, it is necessary to be guided by many normative documents, which contain provisions regarding the status and features of the work of the IP.

For a detailed disclosure of all the nuances of the position of a citizen registered as an individual entrepreneur, it makes sense to consider all the strengths and weaknesses of such a situation. By the way, it is this analysis that best reveals the features of the legal status of an individual entrepreneur.

Benefits of being an individual entrepreneur

p> Note that all the advantages of registering a citizen as an individual entrepreneur can be divided into two groups:

advantages over the usual position of a citizen;
advantages of an individual entrepreneur in comparison with other organizational and legal forms of entrepreneurial activity.

Advantages of individual entrepreneurs over ordinary citizens

In comparison with general civil rights, the civil legal status of an individual entrepreneur significantly expands the possibilities of a citizen. Most importantly, he is given the right to conduct entrepreneurial activities. A citizen who is not registered as an individual entrepreneur does not have the right to carry out any commercial operations aimed at making regular profits. Otherwise, he may be held liable, depending on the consequences of criminal or administrative.

In the field of taxation, an individual entrepreneur is exempt from paying personal income tax, which, in without fail all citizens of the Russian Federation pay from most types of income received.

Advantages over legal entities

An individual entrepreneur has even more advantages compared to legal entities, which are also created for profit in the course of entrepreneurial activity. For example, the costs of registering an individual entrepreneur are minimal, there is no need to prepare many documents, pay the authorized capital, or search for a legal address. In the process of carrying out its activities, an entrepreneur can do without such mandatory for legal entities. entities attributes like checking account and seal. Tax legislation provides for individual entrepreneurs a greater number of tax regimes, and administrative legislation provides for a smaller amount of penalties.

The organizational and legal form of an individual entrepreneur allows him to independently manage all the income received in the process of entrepreneurial activity.

The mode of use of property, which an individual entrepreneur can use both for commercial purposes and for his own needs, has also been significantly simplified. By the way, family members of an entrepreneur also have the right to dispose of property, including those used in their business activities.

Meanwhile, commercial activity is not the only thing that an individual entrepreneur can do. The legislation does not restrict his right to work for hire, with the exception of certain positions, to be the founder of legal entities, the founder or member of public organizations, to enter into various legal relations as an individual.

Disadvantages of IP status

At the same time, the acquisition of the status of an individual entrepreneur imposes certain obligations and restrictions on a citizen. We have already noted that from the moment of registration of an individual entrepreneur, a citizen is obliged to produce established by law payments to off-budget funds and taxes. In addition, he must regularly submit the established reporting forms provided for business entities. And when using hired personnel, perform the duties of a tax agent for the transfer of mandatory payments from the income of individuals.

Restrictions of individual entrepreneurs

There are also certain restrictions for persons with the status of individual entrepreneurs. For example, they cannot be accepted into the state civil or other service. In addition, there are certain restrictions that directly relate to the implementation of entrepreneurial activities. So, there is a certain list of activities, the implementation of which is closed to individual entrepreneurs.

Cons compared to legal entities

We also note that situations of refusal of a transaction with an individual entrepreneur in favor of a legal entity are not uncommon, since for many managers and business owners, as well as ordinary citizens, the status of a legal entity. face is more attractive than IP. The reasons for this opinion are different and require a separate detailed discussion.

However, the most significant drawback of the status of an individual entrepreneur, which most often leads to the rejection of such an organizational and legal form, is that an individual entrepreneur is liable for his obligations with all the property that belongs to him by right of ownership. The Civil Code provides that an individual entrepreneur carries out his activities at his own risk. As a result, failures in business can lead not only to its loss, but also to the loss of most of the property of the entrepreneur's family.

What other disadvantages are there?

The right of ownership of individual entrepreneurs has another nuance, which for some reason is rarely paid attention to in practice. The fact is that if an entrepreneur is married, then all his income received in the course of entrepreneurial activity, as well as property acquired from them, in case of divorce, are subject to division between spouses.

As a general rule this section is carried out in equal shares, while the property used in commercial purposes. Moreover, even if one of the spouses acquired the status of an entrepreneur before marriage, then all income received from entrepreneurial activity after marriage will be recognized as the common property of the spouses. The only exception is if a marriage contract is concluded between the spouses, which contains a provision on the division of income of the spouse who has the status of an individual entrepreneur.

In addition, an individual entrepreneur is not entitled, without the consent of the spouse, to dispose of real estate that was acquired during marriage, including if this real estate is used solely for the purpose of carrying out entrepreneurial activities.

Summary

Thus, the legal capacity of an individual entrepreneur is a kind of “extension” of the rights of an ordinary citizen. This status provides him with an opportunity for wider opportunities in economic activity, but at the same time requires him to comply with certain requirements not only in the process of entrepreneurial activity, but also in everyday life.

For example, it is not uncommon for an entrepreneur, who has the habit of spending part of the profits from a business for his own needs, to do the same with earmarked funds received as part of small business support or loan processing. And if in the first case there are no restrictions on the use of profits, then in the second situation, this may lead to negative consequences in the future.

By the way, the mistake of many novice entrepreneurs often lies not in the reasonable expenditure of proceeds. As a rule, not a very psychological attitude works: “my profit, I do what I want”. As a result, the business is left without financial support and is often unable to make the necessary payments.

This problem is not unique to our country. In many countries where the legislation provides for a legal position similar to that of an individual entrepreneur, applicants for this status undergo psychological testing, which allows them to determine a person’s ability to run their own business.

In Russia, for the time being, the conditions for acquiring the status of an individual entrepreneur do not provide for such a mandatory procedure, which may be why people who are deprived of an entrepreneurial spirit often get into business. As a result, many good ideas remain unrealized, and a person is disappointed in his abilities. And if the loss of the status of an individual entrepreneur is also accompanied by serious debt repayment costs, then tragedies are not uncommon here.

All this makes you think again and firmly weigh your capabilities in the implementation of your plans, and if you have faith in yourself and it is justified, then it makes sense to take risks and open your own business.

Economy

Keywords:

1 -1

According to statistics, individual entrepreneurship (hereinafter referred to as IP) is the most common form of doing business. Less than half of new businessmen decide to register a legal entity. What is the reason for this trend?

Professional human rights activists decided to answer the question about the legal status of an individual entrepreneur. The specialists briefly described the status of individual entrepreneurs, highlighted the main advantages of the form of economic activity, and also focused on specific risks.

Comprehensive legal liability of an individual entrepreneur

Analysts consider the low legal literacy of people to be a serious problem for domestic business. According to the results of virtual Internet surveys, more than 70% of all users recognize IP as the safest form of commercial activity. Lawyers, on the other hand, take the opposite view.

Behind the apparent simplicity lies the full legal responsibility of an individual entrepreneur.

The differences lie in the peculiarities of the status of an entrepreneur. According to the Civil Code of the Russian Federation, a citizen who has registered as an individual entrepreneur remains an individual. This means that liability under business contracts extends to all of his property. If, in the event of bankruptcy of an enterprise, foreclosure is levied on authorized capital and property on the balance sheet of a legal entity, then in the event of the insolvency of the entrepreneur, the requirements will cover absolutely everything. As a result of an unfortunate mistake, a businessman risks losing:

real estate, with the exception of the only residential premises;
personal transport;
valuable papers;
luxury items;
household appliances;
family savings.

The list of losses is limited only small list values described in Article 446 of the Code of Civil Procedure of the Russian Federation. Liability cannot be limited. Perhaps, the only way protection of the financial well-being of the family is the conclusion of a marriage contract. However, in this case, there will be no 100% guarantees.

Advantages of the legal status of an individual entrepreneur

What attracts start-up businessmen in individual entrepreneurship? The advantages of this solution, no doubt, are many. Among them:

1. Ease of registration

Read also: Calculation of fixed IP contributions in 2019-2020 and earlier

Opening an IP takes only 3 days (changes in 2016). Preparation of a set of documents includes:

1. - filling out a unified application form P21001;
  - a photocopy of an identity document (passport);
  - payment of state duty.

The amount of the fee has not changed and is only 800 rubles. Experts pay attention to what to do on your own economic activity even minors can. The age limit here is reduced to 16 years. The condition for registering young people as entrepreneurs is the consent of their legal representatives or emancipation. No written decision is required. With a personal appeal to the tax authority, an entrepreneur can avoid spending on notarization.

1. Accounting and taxation

Persons registered in the status of individual entrepreneurs may refuse to maintain cumbersome records. This indulgence is dictated by the patronizing policy of the state. Businessmen have the right to independently fill out reports and calculate payments, while organizations are forced to involve a certified specialist in cooperation. In matters of choosing a tax regime, individual entrepreneurs have great rights. They are free to apply the USN, the patent system, or the DOS.

1. Income management

Legal entities are required to report on each transaction with received funds. The founders are responsible for the distribution of profits. At the same time, dividends are subject to personal income tax. Entrepreneurs, on the other hand, are recognized as the owners of all income. They can spend the money received on the account or at the cash desk, without restrictions. No additional contributions to the state are required.

1. Labor Relations

Entrepreneurs have the right to hire any number of employees. The only condition for the execution of contracts is registration in off-budget funds as an employer. We also draw the attention of novice merchants that the law does not oblige individual entrepreneurs to open a current account and use a seal. You can accept money using CCP, BSO. Moreover, the amount of administrative fines applied to entrepreneurs for violations is an order of magnitude lower. Closing an IP is easier than a legal entity.

Legal status of individual entrepreneur in the Russian Federation. Legal status of an individual entrepreneur (IP)

Status of an individual entrepreneur

Registration of an individual entrepreneur

Basic rights and obligations of an individual entrepreneur

IP taxes and fees

Advantages and disadvantages of IP status

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Course work

Legal status individual entrepreneur

Introduction

Conclusion

Applications

individual entrepreneur farmer registration

Introduction

Entrepreneurial activity can be carried out in the form of a legal entity and an individual entrepreneur.

The simplest and most common form of entrepreneurial activity is the use of the status of an individual entrepreneur.

The purpose of the work is to determine the status of an individual entrepreneur

Tasks:

- establish signs of an individual entrepreneur

- identify the features of the legal status of individual entrepreneurs

- to reveal the essence of the peasant economy

- consider the procedure for registering as an individual entrepreneur

- study the procedure for registering as an individual entrepreneur

- study the procedure for termination as an individual entrepreneur.

11. Tikhomirov M.Yu. Individual entrepreneur. Legal status and activities / M.Yu. Tikhomirov. - M.: Tikhomirov M.Yu, 2009 - 88 p.

Internet resources

12. Tax Code of the Russian Federation: part two of 05.08.2000 No. 117-FZ (as amended on 02.10.2012) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

13. On state registration of legal entities and individual entrepreneurs: federal law of 08.08.2001 No. 129-FZ / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

14. Rules for maintaining the Unified State Register of Individual Entrepreneurs of October 16, 2003 No. 630 (as amended on December 22, 2011) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

15. URL: http://ru.wikipedia.org/wiki/Individual_entrepreneur

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