Question of theory: status of individual entrepreneurs and individual entrepreneurs, status of property of individual entrepreneurs and individual entrepreneurs.....

Can this be done legally?

Yes, you can. Article 185 of the Civil Code of the Russian Federation “General provisions on powers of attorney” clearly explains all the nuances of obtaining such a power of attorney for individual entrepreneurs.

The article allows issuing a power of attorney for more than one person, issuing a power of attorney on behalf of minors or incapacitated citizens (through guardians), and also establishes the only correct definition of “power of attorney” - a written authority issued by one person to another person (or group of persons) for representation before third parties (read about what an individual entrepreneur’s power of attorney to represent interests is and how to draw it up here).

Opening an individual business is not a complicated process , but it requires a sufficient amount of free time to visit various authorities, one of which is the tax office. If the desire to open an individual entrepreneur arose in the off-season, when people are on vacation and the queues at the tax office are reduced to two or three people to see a specialist, then you can wait in line for only an hour and a half.

If strict necessity forces you to open an individual entrepreneur at the end of the calendar year, then you can prepare for a lot of lost time. And it will be a great success if you manage to reach a specialist in one day.

A future entrepreneur, as a rule, is an extremely busy person, so he can delegate some of his responsibilities either to one of his subordinates or to family members.

In what cases do individual entrepreneurs pay property tax when applying the simplified procedure?

The use of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay a number of taxes, in particular the property tax for individuals (clause 3 of article 346.11 of the Tax Code of the Russian Federation). But it has been established that an individual entrepreneur in this case is not completely exempt from paying property tax for individuals (hereinafter referred to as property tax), but only in relation to property used for business activities. But there is one exception to the above rule: these are real estate objects included in the list established in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value.

Thus, an individual registered as an individual entrepreneur who has switched to the simplified tax system pays property tax:

• in relation to property that is not used in business activities;
• in relation to property used in business activities - from the cadastral value of the property included in the relevant list.

The problem associated with the payment of property tax by individual entrepreneurs - “simplers” - is determined by the fact that an individual entrepreneur, as an individual, does not have a division of property into personal and used in business activities. He is the owner of real estate, which may or may not be used in business activities. The tax authority knows nothing about this. He only has information that an individual owns a number of properties, on the basis of which he sends a tax notice to the taxpayer to pay property tax. The tax payment deadline is no later than December 1 of the year following the expired tax period. Thus, on December 1, 2016, the deadline for paying property taxes for 2020 expired.

Individual entrepreneurs who use the simplified tax system, who own real estate that is used in business activities, and who have received tax notices to pay property tax, have questions.

Requirements for an attorney

There are no specific requirements for an attorney. The main thing is to comply with the basic elements of Russian legislation. The citizen for whom the power of attorney is issued must be :

• At least 18 years of age , since any transactions with minors are considered invalid (except when young businessmen do not receive a certificate of emancipation in court, that is, independence from parental decisions).
• It is desirable that the attorney be a citizen of the Russian Federation . This will greatly facilitate the work process, since you will not need to devote time to the bureaucratic features of working with citizens of other states.
• He must be recognized as legally competent , since any transactions with an incompetent person are canceled.

Otherwise, it can be any person - a capable relative, an employee, a representative of a law firm. It doesn't matter much.

How does registration for another person take place?

The official website of the Russian Tax Service outlines four steps for successful registration of an individual entrepreneur, including by power of attorney.

Formation of a package of documents

It includes:

1. Receipt for payment of state duty.
2. Copy of Russian passport (notarized).
3. Form No. P21001 application for state registration of individuals. Persons as individual entrepreneurs (notarized).
4. Power of attorney for the person representing the future entrepreneur, his passport.

Determination of tax authority for filing

According to the rules, the tax authority corresponds to the place of registration of the entrepreneur, however, when registering an individual entrepreneur by proxy, this can be done in any region.

How to submit papers: methods

Can be carried out:

• At the tax authority (both personally and through a proxy).
• In the MFC (under similar conditions).
• By mail with declared value and an inventory of the contents.
• Electronic.

Receipt

1. After three working days, you can receive a USRIP entry sheet from the tax office.
2. Documents can be collected in person, through an authorized representative, or ordered delivery by courier.

Taxes on activities

An entrepreneur, no matter what type of business activity he engages in, interacts with the tax office. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffication of payments to the Social Insurance Fund and the Pension Fund. It is advisable to choose the best type of system for starting individual entrepreneurs in advance, at the business planning stage.

Our state is trying to ease tax conditions for entrepreneurs by offering businesses a differentiated system of rates.

In 2020, there are several forms of taxation for individual entrepreneurs:

• general (known as OSNO);
• simplified (or simplified tax system);
• UTII - stands for unified tax on imputed income;
• patent system (or PSN);
• agricultural tax, or Unified Agricultural Tax.

BASIC:

• suitable for any individual entrepreneur;
• the tax is levied on an individual’s income, value added and the average annual value of property;
• personal income tax rate is 13-30%, VAT – 0-18%, property tax – up to 2%;
• reporting is submitted in form 3-NDFL and 4-NDFL.

USN:

We recommend you study! Follow the link:

Self-instruction manual for beginning individual entrepreneurs on accounting

• is divided into two types - “income” and “income minus expenses”;
• Suitable for individual entrepreneurs with up to 100 employees. and income up to 150 million rubles per year;
• under the “income” system the rate is 6% (with the possibility of reducing it by regional authorities);
• for “income minus expenses” the rate is 5-15%, also at the discretion of local authorities;
• the report is submitted in the form of an annual declaration, taxes are paid quarterly in the form of an advance, and the final payment is made at the end of the year.

UTII:

• using it, you can open and run an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or cancel the tax regime completely);
• imputed (i.e., expected to be received) income is taxed;
• rate 7.5-15%;
• reporting in the form of a quarterly tax return, once every 3 months. a fixed amount is paid.

Unified agricultural tax:

• for producers of any agricultural products with a staff of no more than 300 people;
• the difference “income minus expenses” is taxed;
• rate 6 percent;
• The declaration is submitted once a year.

PSN:

• Individual entrepreneurs have no more than 15 employees and incomes of up to 60 million per year;
• the potential income established by local laws is taxed;
• rate 6% (from 0 for Sevastopol and Crimea);
• the declaration is not submitted. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of peculiarities in the conditions. Some involve tax benefits.

Instructions for compilation

A cap

At the top of the sheet, in the middle, the word “Power of Attorney” is written. On the next line, the city of action is indicated on the left side, and the date on the right (in the format DD.MM.YYYY).

Introductory part

On the red line, the principal writes that I am (full name), then the entrepreneur’s passport details are listed (series and number, when and by whom it was issued, department code, then registration and residence address).

Delegation of authority

Continuing the previous sentence “I authorize with this power of attorney”: the full name of the authorized person, his passport data (the information is taken the same as for the principal) “to be my representative”, and then it is listed where (in which tax authority), as well as what actions are allowed. As an example, the following delegated powers can be cited :

1. Receiving a bank deposit or depositing funds.
2. Receiving correspondence, even particularly valuable ones.
3. Opening and closing an individual entrepreneur.
4. Submission and acceptance of documents in government agencies.

By delegating authority, the individual entrepreneur frees up time from routine matters to conduct important meetings with potential clients and partners.

Conclusion

The validity period of the power of attorney is indicated below, as well as the ability to delegate or not the above-described actions to other persons.

Signature full name of the representative.

Signature of the principal's full name.

Which business is suspended during quarantine?

The requirements of the self-isolation regime are still in force in almost all regions: the authorities are only planning to soften them. In the meantime, offline retail cannot operate if it does not sell essential goods (we remind you that both this list and this requirement may be updated in the regions). This applies to any store that sells goods not included in the list. But at the same time:

• In fact, it is enough to have at least one group of products from the list in your assortment. Article 4 of Government Order No. 762-officially allows in this case to continue work:
• You can sell almost
  any product remotely and with delivery. Which ones exactly? Let's figure it out further.

We conducted our research on who survived the crisis and how. It turned out that almost half of the respondents (47%) worked as before, without changing anything. And 23% of respondents had to close a retail store.

How much does registration and certification cost?

If you fill out the form yourself according to the above scheme, the power of attorney will not cost anything . You will have to pay money for notarization of its validity (about four thousand), as well as for notarization of form No. P21001 and the principal’s passport, which will be required when submitting a package of documents for registration to government agencies.

If you turn to a notary for help with the task of drawing up this power of attorney, you will additionally have to pay about five hundred rubles for drawing up the form.

Who certifies?

According to Article 185.1 of the Civil Code of the Russian Federation, a document can be certified in several ways:

1. Notarized (all cases except those provided for by law).
2. The following can be equated to notarial certificates: certificates of military personnel located in hospitals and other military medical organizations, certified by the head of this organization, his deputy on duty, and in their absence, a senior doctor.
3. When located on the territory of military units, where there is no possibility of notarization, documents can be certified by the head of this unit (department).
4. For persons in prison, documents are certified by the head of the colony.
5. for citizens living on the territory of stationary social organizations, certification is entrusted to the administration of the institution or its head.
6. A power of attorney on behalf of a legal entity is certified by the immediate manager or a person authorized to do so.