Individual entrepreneur (IP). Legal rights and obligations of individual entrepreneurs

By taking on the responsibility of being called and being an individual entrepreneur, absolutely every citizen of Russia acquires fundamentally new rights. In addition, at the same time he imposes certain responsibilities on himself. It is in accordance with the latter that economic activity develops. What rights and obligations of an individual entrepreneur (individual entrepreneur) are known today? What liability is assumed for failure to fulfill these duties? How many pitfalls are there regarding the current topic? These and other equally serious questions can be answered by reading the materials in this article.

Responsibilities of individual entrepreneurs and legal entities

Currently, the responsibilities of an individual entrepreneur make his work activity legal, structured, and also controllable and accountable. These rules acquire special value if you imagine how many individual entrepreneurs there are in the Russian Federation. That is why they undertake to play in accordance with the same rules. So, it would be advisable to consider everything. In addition, it is important to answer the following questions: how serious are the consequences that arise from them and why do they exist in the modern world? Today, many responsibilities of individual entrepreneurs are known, including:

Responsibility to comply with current laws and other legislative acts of the state. It must be taken into account that a businessman in any case is subject to the laws relating to his business activities, as well as to himself as an individual. That is why you should know the current provisions of the administrative and criminal codes; antimonopoly, pension and other legislative acts; tax legislation (by the way, currently play the most important role). Unconditional compliance with the laws one way or another gives the individual entrepreneur the right to unhindered development of his own business, as well as the use of absolutely all rights in force today.
The obligation to document absolutely every step of a businessman. Among them are such as drawing up an agreement for the supply of commercial products, provision of services, purchase or sale of goods, as well as for payment for all of the above operations. It is important to note that the contract should indicate all aspects of the transaction. Failure to comply with the latter in one way or another implies a decrease in the quality of activity. The individual entrepreneur undertakes to ensure the fulfillment of all points relevant to the agreement that he enters into. Consequently, he must strictly fulfill his own obligations specified in the documentation.

Obtaining a license as an individual entrepreneur's responsibility

The responsibilities of an individual entrepreneur, when the corresponding type of activity is approved by law as licensed, include obtaining a license permit. In addition, an individual who is engaged in running a business undertakes to acquire patents, permits, certificates and other permissive documentation, if the receipt of such is included in the list of mandatory papers of an individual entrepreneur developing a specific type of activity. You can get acquainted with all areas that require special documentation through the official resources of licensing structures, as well as on the website of the organization that publishes all legislative acts - the State Duma.

Hiring

In addition to the listed provisions, it includes the conclusion of employment contracts with employees in the process of hiring them, performing work and providing services. It is important to know that in any case, he undertakes to make all necessary payments to the compulsory social insurance fund, to the pension fund, as well as to the health insurance fund. At the same time, the contract should establish the real price that the businessman paid the employee for certain services.

This point, undoubtedly, is not only included in responsibilities of an individual entrepreneur-taxpayer, but is also one of the main ones there. Indeed, today the majority of individual entrepreneurs avoid tax payments precisely through this method (indicating the minimum wage in the contract, which means paying the remaining amount of money to employees).

Insurance and environmental protection

Another one is nothing more than the implementation of the necessary measures to minimize the impact of harmful substances on the environment. Then, when such a “turn” is only partially possible, the businessman undertakes to periodically transfer certain amounts of money to the accounts of environmental services so that they can take a number of measures related to improving the environment.

Another important responsibility of an entrepreneur is to insure his own employees. A great many business owners insure their property complexes, as well as their immediate business, against unproductive internal or external circumstances. However, this insurance is considered voluntary. But insuring employees is nothing more than an obligation in accordance with the Labor Code.

Paying taxes

In addition to the items listed, you must pay taxes. You probably noticed that it would be advisable to combine all of the above responsibilities into one set specifically for this topic. It is important to note that different types of tax payments, as a rule, are sent to budgets of different levels: state, regional, local.

You need to know that today there are several organizations in Russia that closely monitor the timely receipt of taxes to the state budget. Among them are the tax police, the tax inspectorate, as well as all bodies involved in assessing taxes (funds).

Additional Responsibilities

When considering a category such as, it is impossible not to mention the businessman’s compliance with consumer rights. That is why every municipality today has departments related to consumer protection. By the way, similar structures exist under regional-level governments and Dumas.

The final aspect of the topic under consideration is the timely submission by the entrepreneur of up-to-date documentation and statements related to making changes to accounts in various funds, the tax office, statistical authorities, and so on.

Rights of an individual entrepreneur

As noted above, today an entrepreneur has not only responsibilities, but also many rights. It would be advisable to consider them in detail. Thus, a businessman is endowed with unlimited rights to engage in any type of activity not prohibited by current legislation.

In addition, an individual entrepreneur has the right to hire employees, but their number is sometimes limited. For example, in the case of the patent tax system, today it is impossible to have more than five employees on staff.

Personal rights

The key right for a businessman at present is to form his own activities independently, regardless of other market entities. Of course, this is a big responsibility. However, this is where the main advantage that distinguishes the activities of an entrepreneur is reflected.

A businessman is endowed with the absolute right to choose partners, consumers of commercial products or services, the product itself, and determine the market segment that is convenient for him to occupy. No one has the right to take away this choice from an entrepreneur, no matter how saturated the market may seem in this area.

Other rights

It's no secret that an individual entrepreneur has the right to independently determine prices and tariffs for commercial products and services produced and provided by him. However, he does not have the right to set a price that is radically less than the market price, because in such circumstances the state antimonopoly authorities will immediately become interested in him. That is why the presented right must be exercised wisely. In addition, the businessman is given the opportunity to set the amount of wages for employees, the form of payment of funds, and the payment schedule (however, no less than twice a month).

It is important to note that absolutely any entrepreneur can receive income in unlimited amounts, and also disposes of the remaining part of it (namely, profit) in accordance with his own discretion. He has the ability to open an unlimited number of accounts in any bank. The final right of an individual entrepreneur is to protect his rights in the courts. He can act either as a plaintiff or as a defendant.

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 appropriate 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 organizational and legal forms that are provided for them in the Civil Code of the Russian Federation. When they are created, the property transferred in the formation of the 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.

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 jointly without forming a legal entity to make a profit or achieve another goal that does not contradict the law (agreement on joint activities).

11. Civil contract: concept, content, types.

Civil contract: concept, content, types

Property turnover as a legal expression of commodity-money, market relations consists of numerous specific acts of alienation and appropriation of property (goods) committed by owners or other legal owners. The most important legal act reflecting the mutual interests of equal commodity owners and their free and agreed expression of will is a civil law agreement (CLA). In a market economy, GPA becomes the main way of regulating economic relations. With the help of the GPD, economic relations are subject to self-regulation of their participants, as the most effective way of organizing economic activity. GPA, being a necessary form of commodity exchange, developed and became more complex as the exchange itself developed. In the classical RP, a distinction was made between “agreement” - conventio (as the agreed expression of the will of the parties) and “agreement” contractus (as the basis for the obligations arising between the parties). The parties to the agreement began to be called counterparties. In modern GP, the concept of GP has become multi-valued: a) a transaction, as a coinciding expression of the will of the participants (agreement), aimed at establishing, changing or terminating certain P and O; b) legal relations arising as a result of the conclusion of a transaction (GPD) - contractual obligations; c) form of agreement (transaction) - a document fixing the P and O of the parties. The current law recognizes as a contract an agreement between 2 or several persons to establish, change or terminate civil rights and obligations (Article 420). In this sense, an agreement is a type of transaction and is characterized by 2 main features: a) the presence of coordinated actions of the participants expressing their mutual expression of will; b) the focus of actions on the U, I or P of civil P and O. This is the main GP effect of the contract, ensuring the connection of its counterparties with the corresponding obligatory legal relationship. At the same time, it is necessary to distinguish between the concepts of “agreement” and “transaction”. The terms and conditions of the counterparties under the contract are the obligations of the parties and constitute the content of the GPA, and the transaction only defines them and makes them legally valid. The principle of freedom of the GPA: a) freedom to conclude a contract and the ban on coercion to enter into contractual obligations; b) freedom to determine the nature of the contract to be concluded (including mixed GPA - elements of different types of GPA); c) freedom to determine its conditions (content); restrictions are established only in order to protect public interests. The content of the GPA is a set of conditions agreed upon by its parties that establish the rights and obligations of counterparties and constitute the content of the contractual obligation. The conditions in the GPA are set out in the form of separate paragraphs. Applications and additions – as parts of the GPD. The essential terms of the GPA are all conditions that require agreement, because in the absence of agreement between the parties on at least one of them, the contract is recognized as not concluded, i.e. non-existent (Article 432). These are: conditions about the subject of the contract; conditions expressly named in the law or other regulations as essential; conditions mandatory for this type of contract; conditions regarding which, at the request of one of the parties, an agreement must be reached. Other conditions of the GAP: specifying the deadline for execution; stipulating additional issues of quality, completeness, etc.; liability conditions and others. Types of GPA: 1) Agreements (transactions) - a) real (in addition to the agreement, either a thing is given up, or certain actions are performed) and consensual (generating GPA and O immediately upon conclusion of the agreement) transactions; b) compensated (contains reciprocal obligations of the parties to provide material or other benefits) and gratuitous (there is no reciprocal satisfaction of the other party) transactions; c) causal (the legal purpose is clearly defined, which is pursued: D purchase and sale - a specific product) and abstract (detached from its basis, its validity does not depend on the purpose of the transaction: issuance of a bill of exchange) transactions, d) fiduciary (based on special, personally - trust relationships - assignment) transactions. There are types of paid transactions: barter and risk or aleatory (betting and transactions for playing games).

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. Commercial activities on the territory of Russia are permitted 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;
carrying out economic activities 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 individual 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 are subject to special requirements in the form of mandatory licensing and permitting procedures. The rights, obligations 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 of hired workers, 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. Individual entrepreneurs pay personal income tax and VAT on income from business activities
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 themselves, as well as personal income tax and insurance premiums from employees’ salaries.

Responsibilities of the individual entrepreneur

The primary responsibility of an entrepreneur is the need to register 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. The basic rights and obligations of an entrepreneur and a 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 employees, the entrepreneur provides employees with a full range of social guarantees, pays wages, and transfers taxes and insurance contributions for them.

An individual entrepreneur (IP) is an individual who has state registration and carries out entrepreneurial (commercial) activities without forming a legal entity.

An individual acquires the status of an individual entrepreneur at the time of state registration and receipt of a mandatory certificate from the tax authorities.

Rights of an individual entrepreneur

The main right of an individual entrepreneur is the ability to conduct his own business activities. Besides:

An individual entrepreneur has the right to carry out any operations to make a profit, and may be one of the parties to any agreement;
An individual entrepreneur, within the framework of conducting commercial activities, has the right to be an employer. The legislation also provides for the opportunity for individual entrepreneurs to open current accounts in banks.

In turn, the rights of an individual entrepreneur impose certain responsibilities on him. It should be noted that an important nuance is that the education of an individual entrepreneur physical person does not deprive him of his civil rights, which are guaranteed to all citizens of the Russian Federation. For example, an individual entrepreneur has the right receive a labor pension upon reaching retirement age.

Responsibilities of an individual entrepreneur

A variety of legislative acts organize business activities. The responsibilities of an individual entrepreneur are a set of actions that an entrepreneur must perform before the state, society and other participants in economic activity:

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 license for this type of activity;
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.

Job responsibilities of an individual entrepreneur

An individual private entrepreneur has the legal status of an 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.

If an individual entrepreneur is a hired employee in an enterprise or organization and thus occupies a position, that’s a different matter.

The job description of an individual entrepreneur is a document approved by lawyers. It is usually drawn up in three copies, of which one is given to the employee and kept until the termination of the employment relationship with the employer. The job document allows you to:

It is advisable to differentiate between the responsibilities of employees;
Determine the responsibilities and rights of an employee, including an individual entrepreneur;

The instructions can be provided to courts and commissions for resolving labor disputes.

A job description, if drafted correctly, makes it as easy as possible for a new employee to adapt to the team, as it clearly delineates the range of his functions. The responsibilities of an individual entrepreneur for a resume include maintaining financial records, searching for clients, concluding contracts, etc.

The individual entrepreneur should also think about whether he needs an individual seal, and study the requirements for the seal of an individual entrepreneur.

Taxation of individual entrepreneurs

Taxation in Russia for a private entrepreneur involves the same taxation regimes as for organizations. The patent system is also being added.

So, what is the tax for an individual entrepreneur?

Simplified taxation system in Russia for private entrepreneurs

According to the Tax Code, under the simplified tax system, an individual entrepreneur in the Russian Federation is exempt from paying: personal income tax, VAT, property tax for individuals (in relation to property used in business activities). Taxation and accounting of an individual entrepreneur requires special verification.

Within the framework of the simplified tax system you can pay:

6% income tax;
15% tax on the amount received after reducing the entrepreneur’s income for his expenses.

IP on the simplified tax system pays:

monthly payments - personal income tax from employees' salaries (if there are employees), insurance contributions.
quarterly payments are advance payments according to a simplified scheme.
fixed payments are the entrepreneur’s contributions to the Pension Fund “for himself”.

UTII

UTII does not depend on your profit and income. An entrepreneur’s income on UTII is subject to a single tax, calculated on the basis of coefficients that are applied to various parameters (for example, retail space, etc.). Individual entrepreneurs on UTII are exempt from paying VAT and property taxes of a private entrepreneur in Russia.

On the “imputation”, an entrepreneur with an individual form of entrepreneurship pays:

monthly payments;
quarterly (according to UTII);
fixed payments to the Pension Fund. They are listed regardless of whether the entrepreneur has an activity or not.

UTII can be combined with other taxation and accounting regimes for individual entrepreneurs (OSNO or simplified tax system).

Patent system of taxation of private entrepreneurship in Russia

A patent is issued only for certain types of activities. Based on the patent, the individual entrepreneur calculates and then pays the fixed taxes of a private entrepreneur in Russia. The patent is valid from 1 month to 1 year.

An entrepreneur on a patent pays:

monthly payments;
the cost of a patent - depending on the period of validity of the patent in 1-2 stages;
contributions to the Pension Fund.

General system

This is the most complex regime under which taxation of private entrepreneurs is carried out in Russia.

Without submitting applications, all individual entrepreneurs are on OSNO. The regime includes: a list of taxes (property tax, VAT, personal income tax on individual entrepreneur income). Therefore, the number of entrepreneurs in the general regime is significantly less than those who are, for example, in the simplified regime. However, for certain types of activities, an individual entrepreneur in Russia is required to apply this scheme.

What does an individual entrepreneur pay on OSNO?

13% personal income tax;
10% or 18% VAT;
monthly payments;
payments to the Pension Fund;
property tax.

You can learn more about the taxation of individual entrepreneurs in Russia and the specifics of the activities of private entrepreneurs by visiting our portal of individual entrepreneurs in the corresponding section of the site.

From the moment of registration of a private business, new rights and obligations of individual entrepreneurs arise. This means that entrepreneurs have additional responsibility for running their business. Their activities must be legal and comply with all regulations. The rights and obligations of individual entrepreneurs are regulated by the civil code of the Russian Federation. Every entrepreneur must act within the law, otherwise he will be brought to administrative responsibility. Those who want to open their own private business should consult a lawyer in advance and learn about their new rights and responsibilities after receiving a new status. This will help you avoid problems with the law in the future.

IP rights and obligations are qualified in several categories. Each type has its own conditions and responsibilities.

So, let’s look at what rights and responsibilities an individual entrepreneur has:

rights and obligations of a citizen of the Russian Federation. This applies to all individuals who have received individual entrepreneur status. They must still fulfill their civic duty. That is, obtaining the status of an individual entrepreneur does not relieve an individual from responsibility for any offense committed. In addition, citizens must protect nature and compensate for damage caused to the environment. Also, it is worth noting that obtaining the status of an individual entrepreneur does not exempt you from military service. Conscript entrepreneurs are held accountable before the law on the same level as other citizens;
IP rights allow you to make a good profit, as well as expand the scope of your business. An entrepreneur can have his own property (movable/immovable) and dispose of it at his own discretion. He also has the right to medical, pension and social insurance. After state registration as an individual entrepreneur, he has the right to use his abilities, property and other means to conduct business in any locality of the Russian Federation;
rights and obligations as a taxpayer. An entrepreneur must regularly pay contributions to the state treasury. That is, act in accordance with the tax code. Municipal and regulatory documents are also attached to it. Individual entrepreneurs, in order to know their rights and obligations, must carefully and in advance study all these documents;
An individual entrepreneur can demand from the tax service clarification regarding contributions and payment of penalties, declaration forms, reports, calculations, etc., free of charge. If they demand money from him for this, he can go to court. The rights and obligations of individual entrepreneurs of the Russian Federation provide for the registration of individual entrepreneurs with the tax service. A business can be registered in 2 days if the entrepreneur has submitted all the necessary documents and has no restrictions on opening his own business;
rights and obligations as a participant in economic relations. According to the legislation of the Russian Federation, entrepreneurs can independently choose the type and direction of activity in which they intend to work, if there are no other restrictions on this. Also, individual entrepreneurs as subjects of economic law have the opportunity to cooperate with other businessmen, suppliers, etc. Entrepreneurs are allowed to choose partners at their own discretion;
Individual entrepreneurs can work using their own seal or carry out their activities without it. There are no offenses in this case. Entrepreneurs are obliged to act without violating consumer rights. They must also fulfill all clauses drawn up in agreements with their partners;
rights and obligations of the employer. This applies to those entrepreneurs who hire workers to carry out their activities. They can independently regulate the staff. Individual entrepreneurs have the right to enter into employment contracts with employees. They must be formalized on paper. Entrepreneurs can also hold their staff accountable for disciplinary action and compensation for damages if they violate an agreement;
In relation to employees, the individual entrepreneur is obliged to pay wages on time, take part in negotiations initiated by the team, pay income tax, keep time sheets and other records of labor indicators.

An entrepreneur must be responsible before the law and citizens. If he is honest and hardworking, he will be successful.

There are also responsibilities of an individual entrepreneur that are directly related to his status. Upon registration, an individual entrepreneur receives benefits for the implementation and prosperity of his business. But at the same time, he must be useful to his country, which provides him with these privileges.

Responsibilities of an individual entrepreneur that must be fulfilled in the first order:

The limitation of individual entrepreneurs on financial turnover is established by tax legislation. Violation of requirements is punishable by fines, business closure, and confiscation of property.

Citizens of the Russian Federation or foreigners registered as individual entrepreneurs must pay taxes according to the chosen system, based on the amount of annual cash turnover - these are their rights and obligations. All contributions and payments must be made to everyone on time.

Having an individual entrepreneur, you need to keep accounting records. This applies not only to basic operations, but also to all payments to creditors. An entrepreneur can do accounting on his own without hiring a specialist.

The rights and obligations of an individual entrepreneur can be studied in detail in consultation with a lawyer. Ignorance of these provisions does not exempt a businessman from liability before the law. Therefore, when you want to open an individual entrepreneur, you need to study the rules of this code, the tax payment system and other intricacies of doing business.

For violating the law, an entrepreneur can be held accountable for the following types:

The rights and obligations of individual entrepreneurs are prescribed by Article 28 of the Russian federal law. It should be studied in advance and carefully before registering a business.

An individual entrepreneur can close its activities on its own initiative. To do this legally, an entrepreneur must submit an application form to the tax office.