Nowadays everyone knows the abbreviation IP - individual entrepreneur.But not everyone imagines the legal status of IP.Frequently asked question: "SP - natural or legal person?".Try to understand.
Who can do business?
By law, any commercial activities can be practiced with the confirmation of the legal status of its own legislation, respectively.As is known, it refers to the business of any of its kind, aimed at making a profit.In Russia, it may engage in legal entities and individuals.
As is known, forms of legal entities - the state (and municipal unitary) enterprises and commercial organizations.Another category, which allowed the most business - individual entrepreneurs.The Civil Code is written in black and white: "Individual entrepreneur (SP) performs its activities without the formation of LE (legal entity)."But why, in that case, more often heard the question: "SP - natural or legal person?".Is it a result of our legal blatant ignorance?
The problems and confusion
turns out not so simple.The cause of such doubts - that the same GC after determining the individual entrepreneur almost immediately announced that his activities are subject to the same rules and regulations that regulate the activities of entities.Often, the tax authorities and businesses to impose requirements similar to commercial organizations.Here also there is confusion in which they themselves SP and supervisory bodies, which are accountable, are confused about the numerous types and forms of reporting required from legal entities and entrepreneurs.
assert their rights in the tax office by an individual entrepreneur has to many complaints and litigation.Some confusion reigns in the activities of banks relating to IP.Not all banks themselves understand clearly: SP - natural or legal person?What instructions are applicable to entrepreneurs?Because of this, we are forced to SP mountains of unnecessary reports, constantly assert their rights and to try to change to a more loyal to the bank.
compare SP and LE
may, nevertheless, SP - a legal entity?Let's see what it brings together entrepreneurs with legal entities.Mostly, these are questions of financial discipline.Today, registration SP assumes the obligation to conduct cash books with a clear indication of the income and expenditure of funds is similar entities.They were obliged to hand over tax reporting.If a citizen, registered as individual entrepreneurs, receives income as an individual (for example, from letting or sale of property), he will have to submit two declarations - one as a private individual, the other - as the IP showing revenues from business activities.
Tax Inspectorate in the same way checks the IP as legal entities.The same applies to other regulatory authorities.An individual entrepreneur shall report to work and fire inspections, the Committee on Consumer Protection and numerous other instances.
on hired labor
individual entrepreneur has the right to engage employees, make employment records.Working citizens no matter SP is a legal entity or not.Civil Code declares for all workers equal rights in the field of labor law, regardless of the organizational form of the employer.For the observance of the rights of employees, SP is obliged to enter into formal labor contracts, pay fees in all extra-budgetary funds and pay taxes for its employees.
the way, the SP has the right to choose the system of taxation, the most favorable for him, which also links him with a legal entity.
compare the individual entrepreneur and natural persons
But there is some difference between SP from a legal entity?There is not one.General individual entrepreneur with an individual as much.In particular, all proceeds SP may use at their own discretion and at any time, to anyone without accounting.As you know, in a commercial organization revenues are paid only on a quarterly basis in the form of dividends.This important question, SP, no doubt, enjoyed much more freedom compared to LE.
Legally sole proprietorship does not oblige it to maintain its records and mandatory open to doing business bank account.Such an employer can conduct payment in cash (of course, observing all the rules of law).Although in practice nowadays it is practically nonexistent.
fines and print
Another important difference relates to the size of the fines, which will inevitably occur because of errors in the conduct of the official registration documents and business.Penalties for such violations, willingly or unwillingly, are very solid.Penalties for legal persons in the order of magnitude greater than for natural persons to whom the matter relates to the SP.
Like any individual, the entrepreneur is not obliged to have a seal, as opposed to the organization.According to the law to certify documents it enough signatures.But it should be noted that in practice, most partners entrepreneurs wary of such a form of registration of contracts.Most IP sooner or later gets own stamp.Thus, this difference can be considered somewhat arbitrary.
Recently Liquor can lead only to legal entities, so many entrepreneurs had to quickly register a company or other forms of legal entities.Although the right to have employees, the entrepreneur must personally run their own business and on all documents must be his own signature.The other person is authorized to sign any documents for the IP only by proxy.Thus, the position of director or general director in the staff SP - absolute fiction, because according to the law, these persons have the right signatures of documents without authorization.
entrepreneur retains its status as the official termination of the case.Thus, he must constantly pay contributions to the Pension Fund (Pension Fund) regardless of income, while the entity in the absence of income and has the right to dismiss the entire staff or sent on unpaid leave (and pay no fees).
So nevertheless, SP - natural or legal person?
From all of the above, it is clear that for all the conflicting and controversial moments of our legislation an individual entrepreneur - yet natural persons and not LE, which is emphasized by the Civil Code, but the activity that person is obliged to accept the majority of regulations and requirements governing the activities of organizationsunless there is a direct indication of the exceptions to the rules for the SP.