Opening a small business usually involves a procedure such as registering an IP. The application (form P21001) is easy to fill out independently. Unlike an LLC (limited liability company), it is not necessary to draw up a charter, a memorandum of association, and make a share capital.
Package of documents for opening IP:
- application for state registration of an individual as an individual entrepreneur;
- copy of passport (registration takes place only at the place of registration);
- certificate of state duty payment - 800 rubles;
- appeal for the application of a simplified tax system (can be submitted even after obtaining a certificate of individual entrepreneur).
The nuances of filling
Filling out the P21001 form requires care: if there are inaccuracies or errors in the document, then it is likely that registration will be refused (Article 23 of the Federal Law (Federal Law) No. 129). Repeated submission of papers is allowed, but the state fee is not refunded.
The form is filled out both by hand (only black paste, in large block letters), and on the computer, Courier New 18. Font. Each sheet is printed separately. Bilateral filling is not allowed. Do not use a mixture of handwritten and printed versions.
Binding, flashing documents is not required. If the application is submitted with one's own hand, then upon registration, service employees may permit the rewriting of incorrect sheets. To do this, it is better to have blank forms for insurance with you. A sample of filling out the form can be taken from the tax office or printed from the website of the Federal Tax Service.
An example of filling out form P21001
When filling out the form, the utmost attention is paid to the accuracy of the passport data, the type of activity of the future entrepreneur and the code for OKVED (All-Russian classifier of types of economic activity).
Form P21001, sample fill: sheet 1 — data of an individual.
- Point 1 - full name.
- Point 2 - TIN number. The certificate or its copy is not attached to the application.
- Point 3 - gender: “1” for men, “2” for women.
- Paragraph 4 - date and place of birth as prescribed in the passport.
- Point 5 - citizenship.
In column 1, the initials are indicated both in Latin and in Russian transcription, if the document is submitted by a foreign person. In this case, also fill out form P21001.
The sample sheet 2 requires filling in the data from the passport. Paragraph 6 and its subgraphs write information about the place of residence of the future individual entrepreneur. The index and two-digit code of the subject of the federation are registered. Indicate the city of residence, district (if any), village, street, house, apartment.
The words "house", "apartment" are fully registered, "district" - the abbreviation "rn".
The code of the subject of the federation can be found in Appendix No. 1 to the rules for processing documents submitted to the tax service.
Paragraph 7 and its subgraphs fill in the passport information: document code, series, number, date and issuing service, unit code.
Document code - Appendix No. 3 to the rules of the Federal Tax Service on provided securities.
When specifying a series of certifying document, the cell is receded: 12 34 567890.
If sheet 3 is filled out by a foreign person, information from the document giving the right to reside in the Russian Federation is registered.
OKVED codes, sheet "A"
The values of OKVED are introduced by the Decree of the State Committee of the Russian Federation for Metrology and Standardization dated 06.11.2001 No. 454. Codes can be found in Appendix “A” of the Regulation or on Internet resources.
Form P21001, sample fill: hereinafter - the value of OKVED.
- The numbers are written from left to right in the line, at least 4 values. When specifying the code, the type of activity is detailed: it is not allowed to enter a value, for example, 52.1 - retail trade.An exact indication is required: 52.11.1 - retail sales in non-specialized stores.
- It is allowed to register several codes, restrictions on types of activity are not provided.
If an individual entrepreneur is registered to work in the field of education, development, organization of leisure, medical and social protection of minors, then an additional certificate of criminal record is provided to the tax service (Article 22.1, paragraph 1, Federal Law No. 129).
Non-Coded Activities
The work itself, which does not correspond to the values of OKVED, is not as risky as the licensed type of business. Code - statistics on the activities of the entrepreneur. The law does not provide for punishment for non-codes.
But this does not prevent the tax authorities from conducting litigation related to the refusal of VAT deduction under the OKVED, which is not indicated in the documents.
When working on an unwritten or incorrectly specified code, there is a risk of receiving an administrative penalty: 5000 rubles (article 14.25, paragraph 3 of the Code of Administrative Offenses).
Data validity
Further we consider such a document as form P21001. Sample filling sheet "B":
- The method of issuance is indicated. Application in the form Р21001 can be received by the applicant - the value is “1”, by proxy - “2”, by mail - “3”.
- The applicant’s contacts are registered. Email address is indicated if the form is submitted via the Internet.
- The phone number fits without spaces or missing cells. A landline telephone is indicated with a city code, a mobile number in the format +7 (123) 4567890.
If the papers are submitted in person, the applicant signs the documents in the presence of a tax officer. If sending by mail or by another person by proxy, then the signature of the future entrepreneur is notarized.
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