Beginning businessmen in order of priority is the question of what form of activity to open. Or maybe it is PSBUL? Surely you've heard about this type of business registration, but only under a more modern name. We will talk about it in detail: we will reveal the concept, talk about the features of the activity, the responsibility of the person, and present differences from the more familiar LLC.
PSBUL: transcript and definition
The abbreviation PBUL is hiding the phrase: entrepreneur without a legal entity. What does it mean? Everything is simple. PSBUL - a businessman registered in the prescribed manner, but did not open a company, a firm. At the same time, he conducts economic activities for which he bears full personal responsibility.
The decoding of the PNBN is in any economic reference book. But outdated. Today PSBUL is a well-known individual entrepreneur, individual entrepreneur. Absolutely equivalent concepts with the difference that the first is archival, outdated, and the second is modern, relevant.
Previously, this type of activity, as you recall, was called a state of emergency (private entrepreneur). Then a cumbersome letter combination was introduced - the subject of our conversation. And then - a modern IP. The reason for the change of name in many respects was the voluminous, for many incomprehensible abbreviation PBUL.
Today, entrepreneurs without a law. persons have IP status. All previously issued certificates of the BPOUL are currently replaced with the usual IP documents.
State of emergency, PBUL, IP: history
The concept of "private entrepreneur" arose in the mid-90s. However, the term state of emergency was not used in official documents - it was considered more domestic, illiterate, inaccurate. For some time there was an ambiguous situation: there was a phenomenon - entrepreneurship, but it did not have a name.
But then a completely different situation took shape - the old term PE, and BPOUL, and SP were used. Sometimes one could even observe the symbiosis of IPBOUL.
Orderliness came after the approval in 2005 of the USRIP - the Unified State Register of Individual Entrepreneurs. The official name made it clear that entrepreneurs are called the abbreviation IP. Everything else went to archaisms.
Features of the activity
PSBUL today is an individual entrepreneur, officially formalizing its activities, deducting all necessary taxes to the state treasury. But at the same time, not interested in creating a large-scale, ramified business. In other words, PBUL, IP is a simplified type of legal entity.
Let's introduce the key features of this form of entrepreneurship:
- A small number of employees. Most often, IP works alone.
- Activities do not require a mandatory rental office.
- No need for your own print.
- The introduction of simplified accounting.
- Lighter (compared with the same LLC) workflow.
- The possibility of using simplified taxation options.
- Reduction of the formal part of the activity.
PBUL & LLC
We have examined the decoding of the abbreviation PBUL. Let us now look at the advantages and disadvantages of this form of business registration (IP) in comparison with the usual LLC.
Benefits:
- A simplified procedure for both registration and closing of one’s business. For example, opening an LLC is a rather complicated and lengthy procedure that takes away both strength, time, and nerves. An impressive set of documentation is being collected, a charter is being prepared, a mandatory lease agreement is being signed to confirm the legal address. Opening IP, you can do without all of the above.
- Simplified tax and accounting system.It is only necessary to reflect the operations performed in the profit / expense book on the boiler method.
- The ability to manage your profits at your own discretion.
- IP for opening activities does not need to make investments in the authorized capital.
- A simplified procedure for settlements and payment of tax contributions is also practiced.
Against the background of all of the above, significant disadvantages of the type of legal responsibility of the public law are also highlighted:
- The answer to the obligations of all property (including personal) that is registered on the businessman. While the founders of the LLC are responsible only in the amount of their share in the total authorized capital.
- Not all types of activities are available for entrepreneurs.
- Restrictions on the number of staff.
Tax regimes
Knowing who it is - PSBN, we will find out which systems for assessing contributions of the Federal Tax Service are relevant to him. Russian legislation today allows entrepreneurs to choose the most suitable taxation regime for them from the list:
- OCH (common system) - valid by default.
- STS (simplified mode) - is possible under one condition: annual income does not go beyond 60 million rubles.
- Patent (a variety of USN) - it is allowed to choose only subject to two conditions. The first is in the region where the IP is registered, such a regime applies. The second - his type of activity allows him to choose a patent, and the number of employees and annual income do not exceed the limits established for the regime.
- UTII (single tax on imputed income) - only for specific areas of the business whose list is approved by law.
- Unified agricultural tax (single agricultural tax) - provided for entrepreneurs engaged in the production of farm products.
Tax payment
After the question: "How is the BPYUL decrypted?" next in popularity: "What taxes does the individual entrepreneur pay?" An entrepreneur is not exempted from the totality of contributions of legal entities!
In particular, PBUL (the decryption is already known to us), and now the IP is obliged to transfer to the state treasury:
- PIT (13%).
- VAT (20%).
- Insurance premiums.
- Property tax (if property is registered on it).
- Income tax (up to 24%).
- If there are employees, then the individual entrepreneur acts as a tax agent in relation to them. That is, it transfers for employees to the personal income tax budget.
- Other contributions. For example, if an individual entrepreneur uses water resources, he pays the corresponding tax. If it implements excisable names, then excise taxes.
check in
State registration of an individual entrepreneur (formerly - PSNN) is a procedure available to any capable citizen of the Russian Federation, as well as to foreign residents and stateless persons. Naturally having the necessary documentation and permissions. But you need to understand the subtlety: it is impossible to register a public policy for today, since this is already an archive status. Next, we will talk about the procedure for registration of IP.
Before registering, a future businessman must do the following:
- Determine the type (s) of activity that he will engage in.
- Collect a set of necessary documents.
- Choose the optimal tax regime for yourself.
- Make your own print of the seal (at will).
- Open a bank account (also optional).
The registration authority (branch of the Federal Tax Service) must provide the documentation:
- photocopy of an identity document;
- receipt of payment of state duty (for registration of IP);
- three photos on 3x4 cm documents;
- application for inclusion in the Unified State Register of Enterprises (Unified State Register of Individual Entrepreneurs) - form 21001;
- an application for choosing a tax regime;
- three copies of the sketch of his seal.
The registration process is considered completed when the entry about the IP is made in the Unified State Register of Enterprises. The entrepreneur will be issued a registration certificate, his personal TIN. Next, the case for small:
- Notifications from the Pension Fund and the Social Insurance Fund (Social Insurance Fund) about the fact of their registration.
- Getting statistics codes.
Replacing Certificate
After the introduction of the Unified State Register of Industrial Registration and Entrepreneurship in 2005, all BYBUL massively replaced their certificates with new ones - an individual entrepreneur. Today, in 2018, there may be no businessmen left with old documents. But if we theoretically imagine such a situation, then the entrepreneur has two ways:
- Contact the department of the Federal Tax Service at the place of registration. There, the certificate will be replaced by a modern one.
- Close the form of BSPA and re-register as an individual entrepreneur.
Closing Bybule
What taxes are PBUL and IP, that closing procedures are similar processes, since these abbreviations mean the same form of entrepreneurship. To legally complete the activity, you need to contact the office of the Federal Tax Service with the following documents:
- copy of passport;
- Application Form P26001;
- receipt of payment of the fee for the procedure.
The process will take about 5 days. Upon completion, a citizen is issued a certificate of exclusion from the Unified State Register of Enterprises.
What is PSBUL? This is an obsolete abbreviation, which until 2005 designated modern entrepreneurship - individual entrepreneurs. Today, it is impossible to register and conduct activities as a BSPN, as such a concept already exists in the legislation. However, in 2018, registration of the status of an individual entrepreneur will be equivalent.