Assuming responsibility for being named 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 are known today? What liability is assumed for failure to perform these duties? How many "pitfalls" in relation to the current topic? You can find answers to these and other equally serious questions in the process of familiarization with the materials of this article.
Responsibilities of individual entrepreneurs and legal entities
At present, the responsibilities of an individual entrepreneur make his work lawful, structured, as well as amenable to control and accounting. These rules are of particular value if you imagine how many individual entrepreneurs are in the Russian Federation. That is why they undertake to play in accordance with uniform rules. So, it would be advisable to consider everything duties of an individual entrepreneur. In addition, it is important to answer the following questions: how serious consequences arise from them and why do they exist in the modern world? To date, many IP responsibilities are known, including:
- Obligation to comply with applicable laws and other legislative acts of the state. It must be borne in mind that the businessman in any case obeys the laws relating to his entrepreneurial activity, as well as himself as a person. That is why you should know the current provisions of the administrative and criminal codes; antitrust, pension and other legislative acts; tax legislation (by the way, tax obligations of individual entrepreneurs currently play the most important role). Unconditional observance of laws in one way or another gives IP the right to unhindered development of its own business, as well as the use of absolutely all rights that are in force today.
- The obligation to document absolutely every step of a businessman. Among them are such duties of an individual entrepreneur, as the preparation of a contract for the supply of marketable products, the provision of services, the acquisition or sale of goods, as well as for payment of all these operations. It is important to note that the contract should indicate all aspects of the transaction. Failure to comply with the latter one way or another involves a decrease in the quality of activities. IP is obligated to ensure the fulfillment of all points relevant to the contract that it concludes. Therefore, it must clearly fulfill its own obligations stipulated in the documentation.
Obtaining a license as an obligation of an individual entrepreneur
It is the responsibility of the individual entrepreneur, when the corresponding type of activity is approved by law as licensed, it includes obtaining a license. In addition, an individual engaged in business undertakes to acquire patents, permits, certificates and other documents that serve as permits, if receipt of such is included in the list of mandatory securities of an individual developing a specific type of activity.You can get acquainted with all areas requiring 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.
Recruitment
In addition to these provisions, in duties of an individual entrepreneur 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, and also to the health insurance fund. In this case, the contract should establish the real price that the businessman paid the employee for certain services.
This item, of course, is not only included in duties of an individual entrepreneur-taxpayer, but is one of the main ones there. Indeed, today the majority of individual entrepreneurs evade tax payments precisely through this method (indicating the minimum wage in the contract, which means paying the remaining amount of money to employees on hand).
Insurance and environmental protection
Another one legal obligation of an individual entrepreneur - Nothing but the implementation of the necessary measures to minimize the impact of harmful substances on the environment. Then, when such a “turnaround” is only partially possible, the businessman undertakes to periodically send certain amounts of money to the accounts of environmental services so that they have the opportunity to take a number of measures related to improving the environment.
Another important obligation of the entrepreneur is the insurance of their own employees. A large number of business owners insure property complexes, as well as direct business from barren internal or external circumstances. However, this insurance is considered voluntary. But insuring employees is nothing more than a duty in accordance with the Labor Code.
Tax payment
In addition to the items listed, acting individual entrepreneur must pay taxes. You probably noticed that all of the above responsibilities would be appropriate to reduce in one set to 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 in Russia there are several organizations 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 taxation (funds).
Additional Responsibilities
Considering a category such as individual entrepreneurs, their rights and obligations, it is impossible not to mention the observance by the businessman of consumer rights. That is why in every municipality today there are departments related to consumer protection. By the way, similar structures exist under regional governments, the Duma.
The final aspect of the topic under consideration is the timely submission by the entrepreneur of relevant documentation and statements relating to changes to the accounts in various funds, the tax inspectorate, statistical authorities and so on.
Rights of an individual entrepreneur
As noted above, the entrepreneur today has not only responsibilities, but also many-sided rights. It would be advisable to consider them in a detailed manner. So, a businessman is endowed with unlimited rights in terms of engaging in any kind of activity not prohibited by applicable law.
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 the present time is the formation of his own activity in an independent way, regardless of other market entities. Of course, this is a big responsibility. However, it is here that the main advantage that distinguishes the activities of the entrepreneur is reflected.
A businessman is endowed with the absolute right to choose partners, consumers of marketable products or services, the product itself, and to determine the market segment that is convenient for him to take. No one has the right to take this choice away from the entrepreneur, no matter how saturated the market may seem in this area.
Other rights
It is no secret to anyone that an individual entrepreneur is vested with the right to independently determine the prices and tariffs for goods and services produced and rendered to him. Nevertheless, he does not have the right to set a price that is radically less than the market price, because in such circumstances they will immediately be interested in state antitrust authorities. That is why the right presented must be exercised reasonably. In addition, the businessman is given the opportunity to establish the size of employees' wages, the form of cash disbursement, and a payment schedule (however, at least 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 at any banks. The final right of an individual entrepreneur is to protect his rights in the judiciary. He can act both as a plaintiff and as a defendant.