Small business is developing well on the territory of the Russian Federation. The government does its best to promote it. Individuals who are engaged in entrepreneurial activities without the formation of a legal entity. the person is called an individual entrepreneur (individual entrepreneur).
What is IE?
Individual entrepreneur (individual entrepreneur) is a form of doing business "on bail" of movable and immovable property owned by a businessman. An exception means only that property that, according to the law of the Russian Federation on debt collection, does not fall under this very collection. If we compare an individual entrepreneur with an LLC (limited liability company), then the individual entrepreneur in the event of force majeure gives the state all property, and the LLC only a share that is the shareholder's percentage in the authorized capital.
A private entrepreneur can engage in any type of activity for which a license is obtained from a state institution. When registering an individual entrepreneur, an individual should contact the tax authority. There he will receive a registration number and will be able to start work. If the documentation is submitted to the tax office by an individual personally, then all certificates and papers will not be required to be notarized.
Previously, a private entrepreneur was required to submit a quarterly report, but more recently, this action is not mandatory, only when deciding to suspend business activities, the tax authorities should provide reporting materials and a certificate of deductions from the Pension Fund of the Russian Federation.
IP closure
If the entrepreneur carried out any activity throughout the entire time of the functioning of the individual entrepreneurship, then according to the law of the Russian Federation, when closing the IP, the individual is obliged to provide all the accompanying documentation and pay the existing debt on government contributions. It is not required to apply to the pension fund; according to the law, since 2011, the PFRF independently provides a certificate via the Internet to the tax authority.
As for the sole proprietor who did not conduct activities? First, it was necessary to take care of the quarterly submission of zero declarations to the IFTS, after paying all mandatory contributions to the Pension Fund, to check if there were any arrears in insurance premiums. With all receipts for payments and reporting material, the individual must appear at the registration authority. (the entire list of documents must be clarified with the tax authority at the place of registration of the entrepreneur, because the list is different in different subjects of the federation).
And in order to avoid a headache, you can contact a legal office with a request to liquidate an individual entrepreneur, for this you will need to draw up a power of attorney for an employee of the organization.
