Who at least once or come up with the idea to start their own (albeit small) company to open a business, do not start work "Uncle", but only for yourself?But not everyone decides to like.The reasons were many, and last but not least there were bureaucratic delays, complexity of design, incomprehensible statements.However, it is understood that if a citizen engaged in entrepreneurial activity, that does not mean that he arranged for a joint-stock company, JSC or any other organization (legal entity).It may be an individual entrepreneur.
self-employed people registered in the bodies of the Federal Tax Service on a simplified basis, rather than registration of a legal entity.To do this, you must provide a statement written in the prescribed form, as well as documents confirming the payment of state fees.
As for the age at which can be issued the business of the citizens, the Civil Code of the Russian Federation there is no exact instructions.The key point - the citizen should have legal capacity.We can say that an individual entrepreneur can be a person who has attained 14 years of age.Of course, the tax office during the registration should be granted parental consent.
entrepreneurial activity of citizens is considered registered from the moment the necessary entries in EGRIP (Unified State Register of individual entrepreneurs).Accordingly, information about any changes, as well as the elimination of IP should also be included in the register.
As for activities, the individual entrepreneurial activities of citizens has some limitations.These include banking and insurance, nuclear energy, arms trade and a number of other areas.In some cases, an individual entrepreneur should be obliged to obtain a license authorizing him to engage in some kind of activity.
If entrepreneurial activity of citizens is carried out without a license in cases where it is necessary, or even without registration and entering data in the EGRIP, it is illegal, and therefore may result in criminal penalties.
In some cases, a citizen may be denied registration SP.
1. The person making the application, can not be at the moment an individual entrepreneur, if he is already registered in that capacity.Thus, there may be double registration.
2. If a person has already been once registered as individual entrepreneurs, but was declared bankrupt, and its activity was forcibly stopped, reapply it may not earlier than one year.
3. For several reasons, the court may prohibit the citizens to do business for any period.Before the end of the period of registration of IP will be denied.
Entrepreneurship citizens may be terminated in the following cases:
- death;
- independent decision;
- a court decision or a confession of bankruptcy;
- expiration documents permitting residence in the territory of the Russian Federation.
With regard to reporting, it will depend on the form of taxation, selected citizen at the time of registration.
