Registration of an individual entrepreneur
PI or an individual entrepreneur - a natural persons engaged in business and the chargeegistrirovannoe in government. does not involve the creation and maintenance activities on behalf of the legal entity (ie the creation and registration of own business with all the consequences). This form of doing business, has some significant advantages over the law, but also a number of disadvantages.
Benefitsand SP in comparison with the legal form:
- Simplified creation and liquidation biznesdeyatelnosti;
- free use of their own income;
- the simplified taxation system;
- no property tax; < br /> - a simplified diagram of accounting, decision-making (no assembly and protocols);
-profitable part is not subject to an additional tax on profits
Disadvantages SP:
- the absence of the right of individual licenses (alcohol, drugs, poisons).
- The inability to create a joint venture;
- no right to appoint a director or manager.
State registration of a natural person, as an individual beforeMakers held in tax administration at the place of residence or actual residence (in the absence of registration and registration).
To start registration activities, it is necessary to file a tax related documents:
- application form for state registration of physical persons, toak SP;
- copy of the passport, VAT;
- receipt for payment of state duty.
After filing, the tax authorities for 5 days (usually with the right paperwork and no claims) will consider them, anticipatingitelno given a receipt for admission. With the positive outcome of the test, you get your hands on a certificate of registration you as the SP and the recording sheet EGRIP.
According to the materials « Law Center „ banks of the Neva “,
that holds sole proprietorship in St. Petersburg.