Today is a rather difficult time, wheneconomic and tax reforms significantly complicate life, requiring certain efforts both in the accumulation of money, and in maintaining a quality living standard. Trying to stay afloat, many do not give up trying to open their own business and try to find themselves in the business world. What confirms day by day the increasing number of those citizens who wish to be registered as individual entrepreneurs (IP). So, what kind of status is this and on what basis does the PI operate?
The tax legislation gives the followingDefinition of this status: A PI is an individual who undertakes to carry out entrepreneurial activities, while not having a legal entity (PBOYUL), being registered in the order that is established for this purpose.
In accordance with civil lawAny individual can have the right to carry out this activity, starting from the moment when he is registered as an IP.
Let's try to figure out howan individual can become an individual entrepreneur and on the basis of which the IP acts. Also try to get answers to the questions that most often arise both in the preparation of documents for registration, so in its very process. It is not superfluous to know about such details as a package of documents, which should be prepared for state registration and where it should be sent. What are the grounds for refusing registration, and what should be done, stopping entrepreneurial activity.
The only body that has the authority tothen to register an individual as an entrepreneur and issue a document on state registration, the certificate on the basis of which the IP acts is the tax inspection located at the place of registration of the future entrepreneur.
Begin the procedure of registration follows from paymentThe state fee, the size of which for those wishing to become entrepreneurs will be four hundred rubles. Then an application for registration in accordance with the established form is drawn up. In addition, you should provide a copy of your passport.
The application will be reviewed for five days,the expiration of which an individual is registered as an individual entrepreneur and becomes the holder of the document (state registration certificate) that is basic for the performance of his activity, the same paper on the basis of which the IP acts.
The individual entrepreneur does not haveof any constituent documents, in view of the fact that it carries out its activities independently, having only hired workers. Partners and co-investors for an individual entrepreneur are not provided by legislation. Therefore, there is no need to regulate the relations of partners using such documentation. Moreover, only another independent entrepreneur can be a partner for an individual entrepreneur. Each FE acts on the basis of its state registration document.
When concluding a contract, if the parties areindividual entrepreneurs, their documents that will certify the existing status, will serve as evidence of state registration, on the basis of which the IP acts in the contract, as well as the certificate of INN.
However, the tax authority is competent to refuseregistration of an entrepreneur. The current legislation provides for a number of reasons, based on which he has the right to do so. The main ones are incorrectly filled in application or erroneous details on payment of state duty.
In the event that an entrepreneur has made a decisionto terminate his activities, then he must submit an appropriate application to the tax inspectorate. For registration of the termination of entrepreneurial activity, the duty is not taken. Consideration of the application takes no more than five days. The decision of the tax authority on the termination of entrepreneurial activity will be confirmed by an appropriate certificate.
