Individual entrepreneur: rights and obligations, choice of taxation system. Legal rights and obligations of individual entrepreneurs

The peculiarities of the position of an individual entrepreneur are that the rights and obligations of an entrepreneur coincide with the list of characteristics of the legal capacity of individuals and are supplemented by a number of requirements that are inherent in the work of legal entities. It is permitted to engage in commercial activities on the territory of Russia subject to the completion of the registration procedure with the tax authorities and subsequent registration. Confirmation of the fact that a person has acquired a new status is the appearance of an entry in the Unified State Register of Individual Entrepreneurs and the presence of a OGRNIP assigned to the entrepreneur. What are the rights and obligations of individual entrepreneurs in their legal and legal form? What are your rights and responsibilities as a taxpayer? Let's talk briefly.

Legal basis for commercial activities of citizens

In the Russian legal field there is no single act that sets out the rights and obligations of individual entrepreneurs. The list of obligations and powers of the individual entrepreneur follows from the provisions of the following documents:

general norms are provided by the Constitution of Russia;
general civil characteristics of individuals registered as individual entrepreneurs are recorded by the Civil Code of the Russian Federation;
implementation economic activity involving hired labor is regulated by the Labor Code;
all stages of work must be consistent with the requirements of the Tax Code of the Russian Federation.

The listed legal documents form the basis for regulating the activities of individual entrepreneurs; they are supplemented by separate laws and regulations, detailing the rules for the implementation of specific powers or fulfillment of obligations.

What rights do individual entrepreneurs have?

For the work of individual entrepreneurs, the legislation establishes restrictions on the choice of types of activities. Some areas require special requirements in the form of mandatory licensing and permitting procedures. The rights, duties and responsibilities of an entrepreneur are concentrated around the ability of individuals to conduct commercial activities.

powers to conclude transactions subject to compliance with the law;
receiving grants and subsidies;
use of credit funds on preferential terms;
government agencies may provide free consulting services to entrepreneurs;
application of the tax holiday system;
possibility of obtaining tax benefits;
a transition to a patent taxation system is allowed.

Individual entrepreneurs can independently decide on the need to form a staff employees, invite selected candidates to positions and enter into employment agreements with them. The group of rights of an individual entrepreneur includes the possibility of sole disposal of revenue at any stage of business development.

An individual entrepreneur can apply one of five taxation systems:

general system (OSN). Applies by default. With income from entrepreneurial activity Individual entrepreneur pays personal income tax and VAT
simplified system (STS). Instead of personal income tax and VAT, individual entrepreneurs pay one tax - tax under the simplified tax system. There are two versions of this system – “income” and “income minus expenses”. To apply the simplified tax system, submit a notification to the Federal Tax Service
unified tax on imputed income (UTII). Instead of personal income tax and VAT, the entrepreneur pays UTII, which does not depend on real income. This system is used only for certain types of activities. To transfer, submit an application to the Federal Tax Service
patent system (PSN). It is similar to UTII, but there are differences in the types of activities and conditions of use. To transfer, you need to submit an application to the Federal Tax Service and obtain a patent.
The single agricultural tax (USAT) can only be applied by agricultural producers. Unified agricultural tax replaces personal income tax and VAT

In any taxation system, individual entrepreneurs pay insurance premiums for yourself, as well as personal income tax and insurance contributions from employees’ salaries.

Responsibilities of the individual entrepreneur

The primary responsibility of an entrepreneur is the need to register him with the tax authority and, if there are changes in personal data, promptly notify about them in order to update the data in the Unified State Register of Individual Entrepreneurs. Basic rights and obligations of an entrepreneur and legal entity coincide and extend to the procedure for compliance with financial discipline and tax legislation. Individual entrepreneurs must obtain permits and licensing documentation when starting work in certain areas of activity.

Entrepreneurs fulfill obligations stipulated by civil law on an equal basis with other individuals and are additionally burdened with the functions of a commercial business entity. He must make payments to the budget, insurance funds, submit reporting documentation and undergo inspections by regulatory organizations. The activities of individual entrepreneurs are characterized by compliance with business ethics; they are obliged to carry out transactions with counterparties in strict compliance with the legal framework of the Russian Federation. If there are hired workers, the entrepreneur provides employees with a full range of social guarantees, pays wages, transfers tax and insurance premiums for them.

In addition, the legislation provides for the possibility for individual entrepreneurs to open current accounts in banks for making payments to clients and suppliers. All these rights, in turn, impose certain obligations on the individual entrepreneur, which are also determined by the specifics of his legal status.

It should be remembered that legal system is constructed as follows: the rights of the former are ensured by the responsibilities of the latter, and the rights of the latter are ensured by the responsibilities of the former. Therefore, failure to comply with one’s obligations leads to a violation of someone’s rights, which entails certain sanctions.

Responsibilities of an individual entrepreneur for a resume - information worth knowing

To effectively carry out activities, each entrepreneur must have a good knowledge of information regarding his obligations and rights. Therefore, such a topic as the responsibilities of an individual entrepreneur for a resume should also be familiar to representatives of small businesses.

This short list, which broadly defines the responsibilities of an individual entrepreneur for a resume for the position of manager or manager. In fact, there may be much more points - it all depends on the specific enterprise and the expectations of its founder.

Individual entrepreneur: rights and obligations, choice of taxation system

An individual private entrepreneur has a legal status individual. The official responsibilities of an individual entrepreneur are replaced by the rights and obligations of the object of economic activity and physical activity - in accordance with the norms of legislation and the Constitution.

General civil responsibilities are assigned to all citizens. For example, males of military age who are fit for health must undergo military service;
Organizational and legal. They are related to issues of organizing commercial activities. For example, in order to provide medical services, an individual entrepreneur needs to obtain a this type activity license;
Entrepreneurial - a set of responsibilities provided for all commercial entities. For example, the obligation to submit tax reports on time and pay them;
Contractual - obligations that an individual entrepreneur is obliged to fulfill under the terms of contracts. These are agreements concluded with suppliers and clients, etc.;
Labor - a set of responsibilities assigned to an entrepreneur if he is an employer. For example, an individual entrepreneur is obliged to provide employees with safe working conditions, make payments on time, etc. You can find out all this in more detail by reading our individual entrepreneur website.

Rights and obligations of individual entrepreneurs

4. Individual entrepreneurs can conduct production activities collectively on the basis of a simple partnership agreement, by virtue of which two or more persons (partners) undertake to combine their contributions and act together without forming a legal entity to make a profit or achieve another goal that does not contradict the law (agreement on joint activities).

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing
state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
ensure the safety for human health of the work performed and services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, sale to the public;
carry out production control, including through laboratory research and testing, over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during production,
transportation, storage and sale of products;
carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
promptly inform the population, local government bodies, bodies carrying out state sanitary and epidemiological supervision about emergency situations, production stoppages, violations technological processes posing a threat to the sanitary and epidemiological well-being of the population;
have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

What relates to the rights and responsibilities of an individual entrepreneur

keep personnel records of employees, as well as records of their working hours and other labor indicators,
enter into collective bargaining with employees or their representatives if they initiate it,
pay wages to employees in a timely manner and in full, and make other payments provided for by law to them,
calculate and withhold income tax from employees’ wages, that is, act as a tax agent,
comply with the requirements for military registration of military personnel.

independently choose the directions and types of their activities, with the exception of types of activities that individual entrepreneurs cannot engage in (for example, selling alcoholic products, banking),
independently choose partners and counterparties for transactions,
attract investment in the form of credit funds,
lead joint activities with other entrepreneurs,
demand that partners and contractors fulfill their obligations,
apply for protection of their violated rights to the arbitration courts of the Russian Federation,
have a seal or work without it,

What rights and responsibilities does an individual entrepreneur have?

An individual entrepreneur is not a position, but an organizational and legal form, and for it there are no functional rights and responsibilities, and could not be provided for. Since individual entrepreneurs are also citizens of their country, they bear obligations to society, the state, and other participants economic activity. The list of these obligations is very long, varies according to the nature of the individual entrepreneur’s activities, is contained in many regulations, and depends on many reasons, including whether he uses hired labor or not.

An entrepreneur can take out such types of insurance as medical, social and pension. If representatives of government bodies and institutions commit illegal actions in relation to an individual entrepreneur or issue some acts, the entrepreneur can apply to the arbitration court in order to challenge or appeal their actions. The legislator has secured the right to legal protection for all citizens. This fully applies to individual entrepreneurs.

Job responsibilities of an individual entrepreneur for a resume

4. Notarized consent of the parents, adoptive parents or guardian to carry out entrepreneurial activities, or a copy of the marriage certificate, or a copy of the decision of the guardianship and trusteeship authority, or a copy of the court decision declaring an individual fully capable (if the individual registering as an individual entrepreneur, is a minor)

Today, registering an individual business is an extremely simplified procedure and does not require any special knowledge from you. According to the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.

Rights and obligations of an entrepreneur

In addition to the above, citizens registered as participants in commercial activities have the right to hire workers. However, in in this case individual entrepreneurs are required to conclude employment contracts and comply with the norms of the Labor Code of Russia on an equal basis with organizations.

The right of citizens to carry out commercial activities on the territory of Russia arises only after state registration as an individual entrepreneur. This fact is confirmed by entering information about the newly formed entity of economic relations into the Unified State Register of Individual Entrepreneurs and assigning it a OGRNIP.

What rights and responsibilities does an individual entrepreneur have?

use tax benefits in accordance with legislation;
obtaining free information about taxes and fees at the place of registration;
obtaining a deferment (or installment plan), a loan in the manner prescribed by law;
obtaining clarification from tax authorities in writing on issues related to fees and taxes;
demand compliance with tax secrecy;
demand compensation for damages in full caused by illegal decisions of tax authorities;
demand compliance with laws on taxes and fees from tax authorities and officials;
not to comply with unlawful demands from tax services and officials;
demand a refund of amounts for excessive tax collection;
demand an appeal against unlawful actions (or inaction) of tax authorities and officials in the manner prescribed by law.

Individual entrepreneurs, along with individuals, have personal property and non-property rights, the list of which is contained in the Constitution of the Russian Federation, the Civil Code and other legal acts Russian Federation. According to the legislation of the Russian Federation, individual entrepreneurs have both rights and obligations.

Rights and obligations of an individual entrepreneur (IP)

Another distinctive point: novice entrepreneurs often try to find the responsibilities of an individual entrepreneur as an official. But this search is not correct. Individual entrepreneur– this is not a position, it is a form of organizational and legal order of a subject carrying out entrepreneurial activities, a special legal status of an individual.

Legislative acts different aspects keep the activities of entrepreneurs within the boundaries of their implementation. An individual entrepreneur assumes responsibilities representing the totality of necessary actions for society, the state or other participants in economic activity. The list of these responsibilities is quite wide and its nature is very fragmented, as it fits into a large body of legislative acts.

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Individual entrepreneur- an individual registered in accordance with the procedure established by law and conducting business activities without forming a legal entity.

An individual conducting business activities without forming a legal entity, but not registered as an individual entrepreneur in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, does not have the right to refer to the fact that he is not an individual entrepreneur.

Based on the federal law “On Registration of Legal Entities and Individual Entrepreneurs,” the functions of state registration of individual entrepreneurs are carried out by the authorized body. Today, by a decree of the Government of the Russian Federation, it has been established that this is the Federal Tax Service of the Russian Federation, in particular in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

The entrepreneurial activities of citizens carried out without forming a legal entity are subject to the provisions of the Civil Code of the Russian Federation, which 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.

An individual acquires the status of an individual entrepreneur at the time of state registration as such and receipt from the tax authority of the corresponding certificate containing the number in the Unified state register(USRIP). From this moment on, an individual entrepreneur bears the responsibilities established by tax legislation, which relate, in particular, to paying taxes and submitting appropriate tax reports.

Individual entrepreneur by power of attorney

Issuance by an individual entrepreneur of a notarized power of attorney to a person who carries out activities on behalf of the individual entrepreneur. In case of violation of the law by a trusted person, the individual entrepreneur becomes liable.

Rights and obligations of individual entrepreneurs

1. An individual entrepreneur has the rights and bears the responsibilities necessary to carry out any type of business activity not prohibited by law, the same as a legal entity.

2. The activities of an entrepreneur may be based on hired labor, which follows from Art. 3 Civil Code of the Russian Federation.

3. An entrepreneur does not have the right to create an enterprise while remaining the owner of the property transferred to him, because commercial organizations can be created exclusively in those organizationally - legal forms, which are provided for them in the Civil Code of the Russian Federation. When they are created, the property transferred in the formation authorized capital, will belong exclusively to the legal entity. And only upon liquidation, after all settlements with creditors, including taxes and fees, will the property be returned to the founder - the entrepreneur.

Hiring workers by individual entrepreneurs

1. An entrepreneur without forming a legal entity enjoys the right to hire employees. According to previous legislation, a citizen engaged in entrepreneurial activity without forming a legal entity had no right to use hired labor. Now he can do this, which directly follows from paragraph 3 of Art. 25 of the Civil Code of the Russian Federation, according to which individual entrepreneurs can enter into employment contracts with citizens.

2. Basis of occurrence labor relations between employee and employer is employment contract, which determines the individual conditions under which an employee works in an enterprise, institution, organization, regardless of the form of ownership on which it is based. An employment contract is an agreement between a worker and an enterprise, institution, organization, according to which the worker undertakes to perform work in a certain specialty, qualification or position, subject to internal labor regulations, and the enterprise, institution, organization undertakes to pay the worker wages and ensure working conditions provided for by law on labor, collective agreement and agreement of the parties.

3. The concept of an employment contract should be limited from related civil law contracts also related to labor activity, since only persons who have entered into employment contracts are subject to labor legislation.

4. The subject of civil law contracts is only a certain result of labor, the fulfillment of an individual specific work task (order, assignment), carried out without subordinating the performer of the work to the internal labor regulations of the enterprise. Such agreements include: a contract for work performed by a citizen’s personal labor, an agency agreement; author's agreement, agreement on the performance of research and development work.

5. Work books are the main document about labor activity workers. They are kept for all employees who have worked for the employer for more than 5 days. The requirement for the employer to maintain work records is also contained in the Law of the Russian Federation “On Employment of the Population in the Russian Federation”. However, new

The Labor Code of the Russian Federation (Part 3 of Article 66) prohibits employers - individuals from registering work books persons who are hired for the first time, and make entries in it about the hiring of persons employed by them. In this case, the document confirming the person’s employment will be an employment contract, which can be registered with local governments (to calculate length of service and other factors).

6. An entrepreneur is obliged to pay all insurance premiums when hiring employees (MHIF, PF, etc.)

Law on sanitary and epidemiological welfare of the population.

Chapter II. Rights and obligations of citizens, individual entrepreneurs and legal entities in the field of ensuring the sanitary and epidemiological well-being of the population

Article 9. Rights of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities have the right: to receive, in accordance with the legislation of the Russian Federation, from state authorities, local government bodies, bodies carrying out state sanitary and epidemiological supervision, information about the sanitary and epidemiological situation, the state of the environment, sanitary rules;

take part in the development by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population; for full compensation for damage caused to their property as a result of violations of sanitary legislation by citizens, other individual entrepreneurs and legal entities, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

Article 11. Responsibilities of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities, in accordance with the activities they carry out, are obliged to:

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing

state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;

ensure the safety for human health of the work performed and services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;

carry out production control, including through laboratory research and testing, over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during production,

transportation, storage and sale of products;

carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;

promptly inform the population, local government bodies, bodies carrying out state sanitary and epidemiological supervision about emergency situations, production stoppages, and violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;

have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

Individual entrepreneur tax payment procedure

The taxpayer is obliged to submit tax returns within the prescribed period, regardless of the results of his activities. That is, even if an individual entrepreneur did not carry out activities during the reporting (tax) period, he is obliged to submit to the tax authority a “zero” declaration for each tax for which he is a taxpayer.

Article 28 Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” individual entrepreneurs, lawyers, notaries involved in private practice, are required to pay insurance premiums in the form of a fixed payment.

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of the current year.

In the event of termination of the activities of the policyholders in in the prescribed manner until December 31 of the current year, a fixed payment payable in the current year is paid for the actual period of activity no later than the date of its termination.

In case of non-payment (late payment) of the fixed payment, policyholders are liable in accordance with the legislation of the Russian Federation.

Paragraph 4 of the Information Letter of the Presidium of the Supreme Arbitration Court dated August 11, 2004 No. 79 establishes that an individual entrepreneur is obliged to pay insurance premiums in the form of a fixed payment even in the case when he does not actually carry out business activities. The obligation to pay insurance premiums arises by force of law and does not change due to the lack of Money(income) of the entrepreneur.

Individual entrepreneur (IP)- registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

Individual entrepreneur status

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

Legal capacity (the ability to have civil rights and bear responsibilities);

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

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

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 activity 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 your passport and certificate with TIN number;

receipt of payment of the duty;

application for registration of individual entrepreneurs of a certain type in two copies.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and responsibilities.

IP rights:

Possibility of choosing 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 decides how and how much to pay his employees.

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

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

An individual entrepreneur is a commercial entity that also has certain responsibilities. Namely:

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

All monetary 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 state permission - a certificate, patent or license.

All employees who are hired by an individual entrepreneur must be officially registered. That is, an individual entrepreneur enters into an employment contract with a person, an agreement on the implementation specific works or other agreements. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Fund health insurance, Pension Fund and the Social Insurance Fund.

If the activities of the individual entrepreneur cause harm environment, he is obliged to take measures to reduce negative impacts. If a businessman cannot resolve this issue on his own, he should contact the environmental service.

An entrepreneur is obliged to pay taxes to the state treasury on time.

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

If, for some reason, an individual entrepreneur’s data has changed (last name, place of registration or residence, type of activity), he is obliged to notify the relevant authorities about this - the tax office, funds and other institutions.

Taxes and fees for individual entrepreneurs

Individual entrepreneurs are required to pay a fixed payment to social funds, regardless of income.

There are four taxation systems:

Regular taxation system (OSNO);

Simplified taxation system (USNO);

Unified tax on imputed income (UTII);

Patent taxation system (PTS).

Advantages and disadvantages of individual entrepreneur status

Individual entrepreneur status has the following advantages compared to registering your own enterprise:

simplification of the processes of creating and liquidating a business;

free use of own earnings;

Individual entrepreneur (IP): details for an accountant

Responsibility of an individual entrepreneur for violation of deadlines for submitting the SZV-M form
Circumstances: an individual entrepreneur who has previously been brought to administrative responsibility is brought to bear... 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 the individual entrepreneur, an interpretation becomes possible suggesting... ... one imperfection of the current legislation: now individual entrepreneurs will not be held accountable...
On the impact of OKVED codes declared in the Unified State Register of Individual Entrepreneurs on the tax and legal qualifications 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 the individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs.” Failure to present (... the totality of the above norms implies that an individual entrepreneur initially has a general (universal) ... 1. Nature of the operation. For example, an individual entrepreneur carries out retail trade food products...
The Supreme Court supported individual entrepreneurs - “simplified”
How to calculate insurance premiums for individual entrepreneurs in 2017? Individual entrepreneurs using the simplified tax system with... is distributed. Revolutionary decision of the Armed Forces of the Russian Federation An individual entrepreneur applying the simplified tax system with the object... to the court of first instance. Position of an individual entrepreneur. An individual entrepreneur argues that the calculation of... contributions payable by an individual entrepreneur for himself is illegal. But an individual entrepreneur appealed to the RF Armed Forces...
Supreme Court on restrictions on the value of fixed assets when individual entrepreneurs use the simplified tax system
exceeded by an individual entrepreneur during the reporting (tax) period, such an individual entrepreneur, according to... the 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, based on... the basis of entrepreneurial activities by individual entrepreneurs and organizations, manifest themselves and...
Individual entrepreneurs-"simplified" and the courts against the Pension Fund of Russia
Year. This case affects all individual entrepreneurs who use the simplified tax system, since it is fundamentally... mandatory 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 Pension Fund. For individual entrepreneurs using the simplified tax system with the object of taxation...
Cost criterion for depreciable property for individual entrepreneurs applying the general taxation system
Cost criterion for depreciable property of individual entrepreneurs using common system taxation... cost criterion for depreciable property of individual entrepreneurs applying the general taxation system... b) the property must be directly used by the individual entrepreneur to carry out business activities; in... elements of taxation - the procedure for calculating income tax by individual entrepreneurs - are subject to...
Difficulties in choosing: individual entrepreneur or LLC? (Part 1)
Most cases. Initially, it seems that it is indeed easier to be an individual entrepreneur. Legal... in any form regulated by law. It is not at all necessary for an individual entrepreneur to open a separate... implying the dissemination of certain standards for individual entrepreneurs. Continuation
Participation of individuals without individual entrepreneur status in procurement of budgetary institutions
Not only legal entities and individual entrepreneurs (IP), but also individuals... concluding a contract with an individual, other than an individual entrepreneur or another engaged in private practice... The named individuals do not have the status of an individual entrepreneur, but in accordance with the tax... agreement with a legal entity or individual entrepreneur. However, as mentioned above...
VAT in 2018: clarifications from the Russian Ministry of Finance
Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such sales, ... created organizations or newly registered individual entrepreneurs, within a given three-month period ... the state, provided by a foreign person to a Russian individual entrepreneur, the territory of the Russian Federation is recognized ... texts, provided by foreign organizations to a Russian individual entrepreneur, then, since the place of sale...
Application of cash register systems when selling products in rural areas
Patronymic – for an individual entrepreneur; taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document... -FZ. According to it, individual entrepreneurs using PSNO, with the exception of individual entrepreneurs carrying out types of entrepreneurial... sales without forming a legal entity, individual entrepreneurs recognized as agricultural producers). Retail...
Introducing a new reporting form for personal income tax: 3-NDFL
Categories of taxpayers, including individual entrepreneurs, lawyers, notaries, other persons, ... number of lines 051 and 052. Individual entrepreneurs. Individual entrepreneurs are required to submit a tax return on... payment documents) The tax return is filled out by individual entrepreneurs based on the data in the accounting book... year - taxpayers, including individual entrepreneurs, applying the general taxation regime must...
Insurance premiums in 2018: clarifications from the Russian Ministry of Finance
Whether they are individual entrepreneurs or not. Payment of insurance premiums by the individual entrepreneur himself is carried out... insurance for an individual entrepreneur arises from the moment of acquiring the status of an individual entrepreneur and until... extra-budgetary funds by an individual entrepreneur is made from the moment of acquiring the status of an individual entrepreneur and until... 49921 Amounts of remuneration paid by an individual entrepreneur to his employees for non-disclosure...
Review of letters from the Ministry of Finance of the Russian Federation for October 2018
Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such sales, tax... by a person doing business as an individual entrepreneur, an object of real estate that remains in... under a gift agreement, then the transfer by an individual entrepreneur recognized as a VAT payer of the specified property. .. do not apply to organizations and individual entrepreneurs engaged in trade in excisable goods. IN...
The Federal Tax Service recognized: the codes specified by individual entrepreneurs in the Unified State Register of Individual Entrepreneurs are not important for taxation
The moment of state registration as an individual entrepreneur. State registration of individual entrepreneurs is regulated by Federal Law... When registering as an individual entrepreneur, the taxpayer independently indicates the types of economic activities... (not only organizations) making payments to the individual entrepreneur. He needs to monitor (apparently... and prepare statistical information. This means that an individual entrepreneur has the right to engage in any type of activity...
Review of letters from the Ministry of Finance of the Russian Federation for December 2018
The activities of an individual as an individual entrepreneur are calculated, withheld and listed in... Article 420 of the Tax Code of the Russian Federation), and an individual entrepreneur carrying out business activities who is obliged... whether they are individual entrepreneurs or not. Payment of insurance premiums by the individual entrepreneur himself is carried out... premises, dachas, land plots owned by an individual entrepreneur, is valid only...

After registering the status of an individual entrepreneur, an individual has new rights and obligations. You will not find a precisely defined list of rights and obligations in any legal act. They are regulated by many laws.

Rights and obligations of individual entrepreneurs

First of all, newly-minted entrepreneurs are interested in the scope of their rights received after registering an individual entrepreneur. The main right that an entrepreneur receives and for which he registers is the opportunity to conduct economic activities that are not prohibited by the state.

An individual entrepreneur can enter into any commercial transactions whose purpose is to make a profit. To facilitate the conduct of his activities, the entrepreneur has the right to hire workers. If desired, an individual entrepreneur can open bank accounts to conduct settlements with suppliers and customers.

But any of the rights obtained carries with it certain responsibilities for the individual entrepreneur, characteristic of his legal status.

Please note that once an individual becomes an individual entrepreneur, he retains all his civil rights. In particular, the time spent doing business is counted towards the total length of service, so the citizen will be able to receive a labor pension in the future. In addition, an entrepreneur, like any citizen, in certain cases has the right to a disability pension, and upon reaching retirement age will receive a labor pension.

Responsibilities of an individual entrepreneur

The activities of an entrepreneur are regulated by various laws. The responsibilities of an individual entrepreneur are a series of actions that he needs to perform before the state, society or other entrepreneurs. The range of responsibilities is quite wide and varied, because it is regulated by many laws.

It is conventional to combine the responsibilities of an individual entrepreneur into the following groups:

Organizational and legal - appear in the process of solving organizational issues of economic activity. Example: an entrepreneur will not be able to provide medical services until he receives a license for this activity.
General civil responsibilities are those that every citizen of the Russian Federation has. Example: upon reaching conscription age, all male persons recognized as fit for military service military service, must pass it. Therefore, having registered as an individual entrepreneur, an individual. the person will not cease to be liable for military service.
Contractual - obligations that arise during the fulfillment of all the terms of the transaction concluded with the client, supplier and other persons. The entrepreneur is obliged to fulfill all the terms of the contract that he signed.
Entrepreneurial - a list of responsibilities that all business entities must perform. An example is the obligation to pay taxes and submit reports to the tax service on time, keep records of income and expenses.
Labor - a set of responsibilities transferred to the entrepreneur who hired the workers. In particular, he must take care of ensuring safe working conditions, giving leave, timely payment of wages, etc.

As you already understand, an entrepreneur in the process of carrying out his activities must fulfill a wide variety of responsibilities on time.

There is one common misconception among entrepreneurs. Many of them are looking for job responsibilities that are assigned to them according to the individual entrepreneur statute. But they are mistaken and pose the question incorrectly. Individual entrepreneurship is an organizational and legal form of introducing entrepreneurial activity of an individual and is not his position.

From this it turns out that the entrepreneur does not have job responsibilities. The range of his responsibilities is regulated exclusively by regulations. Therefore, you should not look for them in local acts, even those drawn up personally by individual entrepreneurs.

Fulfillment of duties and compliance with the rights of individual entrepreneurs

Commissioners government bodies monitor compliance with the rights and obligations of the entrepreneur. If the legitimate interests and rights of an individual entrepreneur are violated, he can turn to them for protection. Failure to comply with the obligations imposed by law on an entrepreneur threatens him with prosecution and certain sanctions. The right of one citizen ends where the right of another citizen begins; the entire legal system is based on this rule. The same thing applies to responsibilities; failure to comply with them causes a violation of someone’s legal rights.

Most lawyers specializing in the economic branch of law are unanimous in the opinion that it is necessary to adopt a single law that combines all the rights and obligations of individual entrepreneurs, which are currently scattered among legal acts. Thus, the entrepreneur will better understand the boundaries of his activities, and the state will be able to develop more effective policies to support small businesses.