RIGHTS.

The rights of entrepreneurs are regulated (established) by legislation and business customs. Thus, civil rights and obligations of entrepreneurs arise:

From contracts and other transactions provided for by law, as well as from contracts and other transactions, although not provided for by law, but not contrary to it;

From acts of state bodies and local self-government bodies, which are provided by law as the occurrence civil rights and responsibilities;

From a court decision establishing civil rights and obligations;

As a result of the acquisition of property on grounds permitted by law, etc.

Under current legislation, entrepreneurs have the following rights:

Engage in any type of activity (business) permitted by law;

Create your own business in any organizational and legal form;

Own (economically manage) any property necessary for carrying out business activities;

Independently plan your activities, develop a business plan and other forms and types of planning;

Independently select consumers of products, suppliers of all factors of production, and enter into business agreements in accordance with the law;

Independently establish forms and systems of remuneration for employees, various additional forms of material incentives, but these rights must be established in the constituent documents and not contradict labor legislation, etc.

Entrepreneurs as citizens have all personal property and non-property rights established by the Constitution of the Russian Federation, the Civil Code of the Russian Federation and other legislative acts.

In accordance with Art. 21 parts of the first Tax Code of the Russian Federation, entrepreneurs as taxpayers have the following rights:

Receive free information from the tax authorities at the place of registration about current taxes and fees, legislation on taxes and fees;

Receive written clarifications from tax authorities on the application of legislation on taxes and fees;

Use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

Receive a deferment, installment plan, tax credit or investment tax credit in the prescribed manner;

For timely offset or refund of amounts of overpaid or overcharged taxes;

Require tax officials to comply with legislation on taxes and fees;

Not to comply with unlawful acts and demands of tax authorities and their officials that do not comply with tax legislation, etc.

RESPONSIBILITIES.

The responsibilities of entrepreneurs as business entities are established by the current civil legislation, other federal laws and regulations. Main responsibilities of entrepreneurs.

Within the established time frame, register (re-register) with the tax authority and register with the authorized bodies of state extra-budgetary social funds;

Independently fulfill obligations to pay taxes on time and in the amount established by law;

Independently fulfill obligations to pay other obligatory payments and fees in the prescribed amount and on time;

Timely submit to the tax authority a declaration of income, other documents and information necessary for the calculation and payment of taxes and other obligatory payments;

Maintain accounting records, prepare financial reports economic activity in accordance with laws and regulations, ensuring their safety for 4 years;

Make corrections to the financial statements in the amount of hidden or understated income (profit) identified by tax authorities;

Comply with the requirements of the tax authority to eliminate identified violations of tax legislation;

perform other tax duties in accordance with the Tax Code of the Russian Federation and other federal laws on taxes and fees;

in accordance with the established procedure, obtain licenses for those types of activities, the implementation of which is possible only upon receipt of a license in accordance with federal law; produce products, perform work, provide services in accordance with current standards and (or) certified; not cause harm to the environment, life and health of the population and consumers of goods (works and services) by their activities; create the necessary sanitary, hygienic and safe working conditions for hired workers;

in accordance with the established procedure, conclude collective agreements (agreements) with professional (worker) organizations and implement them in a timely manner;

not to allow monopolistic activities in product markets, unfair competition, abuse of a dominant position in the market, not to enter into agreements limiting competition;

do not set monopolistically high or exclusively low prices, comply with legislation on pricing regulation; in accordance with the established procedure, keep records of income and expenses, costs of production and sale of goods (works, services), etc.

When opening a private business, the rights and responsibilities of an individual entrepreneur arise. The entrepreneur acquires their status from the moment of state registration, and what the new rights are, that is, what the entrepreneur can take advantage of, as well as what responsibility he bears - we will look into this article below. So, individual entrepreneurs have their rights and responsibilities.

To confirm state registration, a newly-minted entrepreneur is issued a corresponding document - a Certificate with a Unified State Register of Individual Entrepreneurs (USRIP) number. From now on individual acquires the status individual entrepreneur, and at the same time additional rights and obligations. The rights and obligations of entrepreneurs are regulated by the Civil Code of the Russian Federation.

As noted earlier, the title of individual entrepreneur expands the existing rights of a citizen:

1. One of the opening opportunities for individual entrepreneurs is the right to engage in any business activity that does not contradict current legislation. When registering his status, an individual entrepreneur selects the type of activity and enters it into the register, according to the OKVED code classifier.
2. To conduct the chosen business activity, the business owner can legally hire workers. This adds responsibilities, but certainly helps increase profits.
3. The right to make decisions independently and act at your own discretion is also one of the privileges of a business owner. Along with this right comes responsibility for decisions made.
4. One of the positive aspects is the right of an entrepreneur to freedom of choice of business partners, the territory of conducting his business activities and the category of consumers of his products or services.
5. The business owner has the right to set the price for his product or service, based on costs and expected profit. The only condition is to coordinate your actions with antimonopoly policy states.
6. Based on the results of his activities and personal interests, the business owner determines the employees, when and in what way he pays cash. (Read the article ““.)
7. Profit received by an individual entrepreneur is distributed at his discretion.
8. The business owner has the right to act in court to protect his legal rights and interests.

The expansion of the rights of entrepreneurs by legislation simultaneously implies additional obligations.

Responsibilities of an individual entrepreneur

An individual entrepreneur must fulfill his duties in accordance with current legislation.

• In order not to break the law, a business owner must have knowledge of tax, civil, pension law and other legislative acts. As you know, ignorance is not an excuse from responsibility.
• All contractual obligations (supply agreement, construction agreement, lease agreement, etc.) and financial transactions must be correctly executed, comply with the required standards and reflect all parties to the transaction.
• If an entrepreneur has chosen a type of activity that, according to current legislation, then he is obliged to receive permits before the commencement of this activity. If there is no permit or its validity period has expired, the implementation of certain (defined by law) types of activities is impossible.
• When using hired labor, the business owner is obliged to formalize labor relations with employees in accordance with the current Labor Code of the Russian Federation. Having concluded employment contracts with employees, the businessman pays for everything necessary, the social insurance fund, etc..
• An individual entrepreneur is obliged to ensure that his activities do not harm the environment. He is obliged to eliminate any violations that have arisen in this direction, and if he is unable to cope with the situation on his own, contact the appropriate services.
• The business owner is obliged to insure his employees in the state social insurance fund, thereby ensuring material payments in case of loss of ability to work, maternity leave, retirement.
• A person who has the status of a business owner is obliged to pay to the state treasury.
• An individual entrepreneur is obliged to respect the rights of consumers of his goods and services.
• If any data changes (type of business activity, full name, location of the enterprise, registration of individual entrepreneur, etc.), the businessman is obliged to notify the relevant authorities (tax service, social insurance, Pension Fund of the Russian Federation, etc.).
• Upon conclusion various types contracts, the individual entrepreneur must fulfill his obligations.

Responsibility of an individual entrepreneur

In case of violation or failure to fulfill the obligations listed above, an individual entrepreneur bears civil, administrative, material and other types of liability. Moreover, the individual entrepreneur bears all his property. This does not apply only to housing, if it is the only one. A businessman is financially liable if he, in violation of Russian legislation, fails to fulfill contractual obligations, publishes false information about competitors, uses someone else's trademark or someone else's trademark, or misinforms consumers about the quality of his goods or services.

Even if he acted on behalf of an individual entrepreneur, then responsibility for violation or failure to fulfill obligations in any case falls on the business owner himself.

A business owner can evade responsibility only if he provides evidence that violations of the law on his part were caused by force majeure. Force majeure circumstances include natural disasters, military actions, epidemics, government regulations banning exports or imports. Reasons such as the economic crisis in the country, dishonesty of competitors, disruptions in the operation of transport systems cannot be considered force majeure. This is financial risks business and does not condone violations of the law

By accepting the responsibility of being called and being an individual entrepreneur, each citizen of the Russian Federation acquires new rights, but at the same time imposes new responsibilities on himself, in accordance with which business activities are conducted. The responsibilities of an individual entrepreneur make his work structured, legal, accountable and controllable. These rules are especially valuable when you realize how many entrepreneurs there are in the country! They all must play by the same rules. Therefore, we will consider in detail all the responsibilities of an entrepreneur, why they exist, and what consequences follow from them.

1. Every entrepreneur is obliged to comply with the current laws of the state. We must remember that a businessman is subject to both the laws that relate to his business activities and himself as an individual. Therefore, you need to know the provisions of the criminal and administrative codes, tax legislation, pension, antimonopoly, and many other legislative acts. Compliance with the laws will give the entrepreneur the right to carry out his work without hindrance, as well as enjoy all his rights.
2. Every step in entrepreneurial activity related to monetary transactions must be documented, namely, an agreement is drawn up for the provision of services, for the supply of goods, for the sale or purchase of something, as well as for payment for all this. The contract specifies all the nuances of the transaction, failure to comply with which entails a decrease in the quality of work. An entrepreneur is obliged to comply with all clauses of the contracts that he concludes, and, therefore, to clearly fulfill all his obligations that are specified in the contracts.
3. If the type of activity of an entrepreneur is defined by law as licensed, then the responsibilities of an individual entrepreneur include obtaining a license. Also, an individual conducting business activities is required to obtain permits, patents, certificates and other documents that are permissive, if obtaining them is included in the list of mandatory documents for an entrepreneur conducting a certain type of activity. You can view all lists of areas of work that require special documents on the websites of licensing organizations and on the website of the body that issues all legislative acts - the State Duma. Also all these lists are in information systems“Guarantor”, “Consultant” and others.
4. When hiring employees, an individual entrepreneur is obliged to enter into contracts with them for the provision of services, performance of work, etc. At the same time, he will be obliged to make all payments that are necessary to the pension fund, to the social insurance fund, to the compulsory health insurance fund . At the same time, the contract must contain the real price that the entrepreneur paid the employee for his services. Many businessmen evade taxes this way - by specifying the minimum salary in the contract, and handing over the rest of the money in cash. This method of payment has some basis, but one must understand that this is tax evasion and a violation of the rights of an employee who does not receive the necessary pension savings, cannot take out a loan, etc. And besides, the entrepreneur himself is at risk. After all, if one of the dissatisfied employees contacts the labor inspectorate, then the employer will have big troubles for incorrect registration according to labor law, and you can get very serious claims from the tax office for tax evasion.

5. If the work of an entrepreneur is harmful to the environment, then it is the entrepreneur’s responsibility to take all measures to minimize this harmful effects. If this is not entirely possible, then he is obliged to pay environmental services; they use this money to organize a number of measures aimed at improving the health of the environment. This responsibility is very important not so much for the state as a whole, but for the people who live next to the businessman. And this is his family, acquaintances, colleagues, friends - specific people. The awareness and awareness of the entrepreneur plays a big role in fulfilling this responsibility.

6. Every entrepreneur must insure his employees. Many owners own business They insure their property and their business against unsuccessful developments of external and internal events. But this is voluntary. But insuring employees is an obligation Labor Code. By carrying out such insurance, a businessman provides his staff with payment of sick leave, maternity leave, payment of pensions and disability benefits, etc.

7. All previous paragraphs, one way or another, related to one duty, which we will develop into an independent thought. Every entrepreneur is required to pay taxes to all types of budgets - local, regional, state. Different types taxes go to different budgets. And this is the state’s pocket, figuratively speaking, so the country has created several structures that are responsible for ensuring that taxes arrive in the budget on time. This includes the tax inspectorate, the tax police, and all the bodies that assess taxes - various funds.

8. The entrepreneur is obliged to respect all consumer rights. Each municipality has departments for consumer protection, and there are similar committees under regional governments and Dumas. These committees and departments deal with all complaints and complaints regarding non-compliance with consumer rights. Simply put, if your client is dissatisfied with something, he can initiate an inspection of the entrepreneur regarding the quality of the product or service. By the way, a budding entrepreneur can get the necessary regulations that relate specifically to his activities. Employees of such structures help not only consumers, but also entrepreneurs themselves. After all, consumers often make demands that are not entirely correct, and we have to explain to them what they can claim and what they cannot.

9. During the entire period of an individual entrepreneur’s work on the market, many events can happen in the life of an entrepreneur. They entail changes in documents. For example, a woman can get married, change her last name, her registration and place of residence, including region and city, can change. Even the type of activity may undergo changes. Each individual entrepreneur is obliged to submit documents and applications on time to make changes to all accounts in the tax office, in various funds, and to statistical authorities. Untimely changes are fraught with fines, but you will still have to make them. Therefore, every entrepreneur must know how and when to make changes to documents.

We have outlined several types of responsibilities of an entrepreneur. And the last of them concerns compliance with all of the above. For each violation, the entrepreneur bears liability, both administrative and criminal.

Let us consider all types of liability for the obligations of an entrepreneur. Even if you are still new to entrepreneurship, you already know that in the event of bankruptcy, an individual entrepreneur pays creditors with his own property. Also, the property liability of an individual entrepreneur arises in many other cases: for unfulfilled contractual obligations, if incorrect information about it is placed on a product, if an entrepreneur disseminates information that falsely discredits competitors, if someone else’s trademark is used in production, and in many other cases.

As we have said more than once, individual entrepreneurs do not have a bankruptcy procedure. Therefore, all responsibility for the result of economic activity lies with the individual entrepreneur. Payment with one's own property will be made in the event of financial insolvency only for obligations that were formalized in contracts, confirmed by invoices and certificates of work performed. An individual entrepreneur has the opportunity to evade punishment for violations if he can prove that he was subject to force majeure circumstances at the time of the violation. These are natural disasters, social unrest. But violation of obligations by a partner, lack of raw materials on the market, lack of money from an individual entrepreneur do not apply to such circumstances, and does not relieve liability.

Entrepreneur's rights

1. An entrepreneur has unlimited rights to engage in any type of activity that is not prohibited by the law of the country. It is very simple to determine which types of economic activity are not prohibited. If you see repeated examples of such activity on the market, then it is legal. If you checked and found it in the OKVED code classifier, then naturally it is in the law as legal.

2. Any businessman has the right to hire employees. Their number is limited in some situations, for example, those working under the patent tax system cannot have more than 5 employees. The entrepreneur must strictly monitor compliance with these standards; employees above the norm may not be hired, but employed in another way.

3. The most important right for an entrepreneur is to form his own activities independently, independently of other market entities. This, of course, is a great responsibility for an individual entrepreneur, but this is also one of the main advantages that distinguishes working for an individual entrepreneur from working for someone else.

4. The entrepreneur himself has the right to choose which of the partners he will work with, he also has the right to independently choose the consumer of the product, the product itself, and determine the market segment that he wants to occupy. No one has the right to take away this choice from an entrepreneur, no matter how saturated the market in this industry is.

5. On the one hand, an entrepreneur has the right to determine prices and tariffs for the goods and services that he produces and provides. But he cannot set a price that is radically lower than the market price; in this case, the antimonopoly authorities will immediately become interested in him. Therefore, this right must be exercised wisely. An entrepreneur can also set the amount of remuneration for employees, the form of payment, and the payment schedule (at least 2 times a month).

6. Any businessman who owns an individual entrepreneur can receive unlimited income and dispose of profits at his own discretion. He can open an unlimited number of accounts in any banks.

7. An entrepreneur has the right to defend his rights in court, to be both a plaintiff and a defendant.

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There is no such rule in the legislation that would indicate what rights and obligations an individual entrepreneur has. The fact is that an individual entrepreneur (individual entrepreneur) simultaneously occupies two statuses. On the one hand, he is an individual, and on the other hand, he is a business entity that does not form entity, but conducts this activity. Such a dual status not only does not limit an individual’s rights, but also adds rights to him from the status of an individual entrepreneur.

Everything that is enshrined in the Constitution of the Russian Federation for an ordinary citizen of Russia is retained by the entrepreneur. It is the fundamental law that gives everyone the rights of an entrepreneur - to use their capabilities, abilities, and property in order to become a subject of entrepreneurial activity. And this adds new rights and responsibilities of an individual entrepreneur, such as free movement of goods, provision of services, money; gives freedom for economic activity.

What rights does an entrepreneur have?

By registering as an individual entrepreneur, a person has the right to conduct any activity. However, he must not deviate from the law. Some types of activities require licenses. This means that to implement them, it is not enough to just be an individual entrepreneur. You still need to obtain permission from special institutions for a license, otherwise the law will be violated.

No one has the right to impose suppliers of goods and services on an individual entrepreneur; he himself has the right to make his own choice, including choosing clients, customers, etc. The rights of an entrepreneur are to have the property that he needs to run a business, to dispose of it and to use it.

An individual entrepreneur receives the right to open special current accounts that he needs to conduct business. It may have its own seal, trademark or service mark.

A special role in the rights of individual entrepreneurs plays governmental support, which provides him with free funds. To receive them, an individual entrepreneur must draw up a business plan and defend his project before a special commission, which makes a decision: to allocate money for his idea or not. You must report for money received from the state within the prescribed period.

Individual entrepreneur has the right to supply goods and services to municipal and government agencies who place orders for him. In some cases, this will require the individual entrepreneur to undergo a certain procedure called a tender. A competition is announced for the supply of some service or product, in which several entrepreneurs take part.

The winner of the competition becomes the supplier of the required goods or services. If such mandatory procedure is not carried out, then further delivery may be considered illegal.

An entrepreneur can take out such types of insurance as medical, social and pension. If representatives of government bodies and institutions commit illegal actions in relation to individual entrepreneurs, issue some acts, the entrepreneur can contact arbitration court in order to challenge or appeal their actions. The legislator has secured the right to legal protection for all citizens. This fully applies to individual entrepreneurs.

Rights of an individual entrepreneur related to hiring employees and paying taxes

An individual entrepreneur can act as an employer. And in this capacity he has certain rights, namely:

• the right to hire citizens to perform any duties, for which he enters into an employment or civil law contract with each of them, in which all conditions must comply with current labor legislation;
• require that hired personnel fully perform their assigned functional or job responsibilities, which are indicated in job description or in the contract itself;
• demand compliance with labor discipline, etc.

But having become a business entity, a person enters into tax legal relations that provide certain rights for its participants, including individual entrepreneurs. As a taxpayer, he receives the following rights:

1. Require tax authorities to obtain free data on taxes and fees that are currently in force, namely, what laws they are regulated by and what regulations are adopted on them, how they are calculated and paid. At the request of the individual entrepreneur officials The tax authority at the place of its registration must explain its rights and obligations, its powers, issue the established tax return forms and explain the procedure for filling them out.
2. An entrepreneur has the right to apply to the Ministry of Finance of the Russian Federation, the financial authorities of the constituent entities of the Russian Federation and the municipality in order to obtain a written explanation of how Russian legislation regulating taxes and fees is applied in the federation, its constituent entities and municipalities.
3. If there are sufficient grounds, an individual entrepreneur has the right to use tax benefits, adhering to the procedure for their use established by law.
4. In accordance with the procedure established by tax legislation, apply for and receive a tax credit, installment plan or deferment.
5. In case of payment of amounts exceeding set size tax, fine or penalty, the individual entrepreneur has the right to claim a refund of these amounts or offset them.

Responsibilities of an individual entrepreneur

But along with rights, there also arise obligations associated with carrying out entrepreneurial activities.

There is no point in looking for a document, law, resolution, or any other legal act that would indicate what the rights and obligations of entrepreneurs are.

An individual entrepreneur is not a position, but an organizational and legal form, and for it there are no functional rights and responsibilities, and could not be provided for. Since individual entrepreneurs are also citizens of their country, they bear obligations to society, to the state, and to other participants in economic activity. The list of these obligations is very long, varies according to the nature of the individual entrepreneur’s activities, is contained in many regulations, and depends on many reasons, including whether he uses hired labor or not.

But we can distinguish the main groups among everything large quantity responsibilities of the individual entrepreneur:

1. General civil responsibilities of individual entrepreneurs, which all citizens of the country have. By becoming an individual entrepreneur, a man of military age is not exempt from the constitutional obligation to undergo compulsory military service. This duty applies to all male citizens of the country and of military age.
2. Organizational and legal responsibilities of an entrepreneur that are related to the decision organizational issues implementation of entrepreneurship. An example was given above that for some types of activities you need to obtain a license. This applies to the provision of medical, security services, etc.
3. Responsibilities as a business entity that relate to timely submission tax reporting, paying taxes. In connection with entrepreneurship, contractual obligations also arise, which are prescribed in concluded agreements and which should not violate the norms of current legislation.
4. Responsibilities related to labor relations that arise when hiring workers. They are installed labor legislation and relate to provision safe conditions labor, its timely payment, etc.

Thus, in the course of his activities, an individual entrepreneur is responsible for his obligations imposed on him by various rules of law, requiring him to fulfill different time. But it is pointless to look for a list of these responsibilities in some local legal act.

Legal capacity of individual entrepreneur

The legal capacity of an individual entrepreneur is general and is equal to that of commercial structures. Therefore, an individual entrepreneur can engage in any type of activity that does not violate the law. An individual entrepreneur can become a member of various partnerships organizational forms. As mentioned above, he can open a bank account, order and use a personal seal, have a trademark, etc.

Separately, the question arises about the use of IP brand names. At the legislative level it remains open. This is due to the fact that such a right extends to commercial organizations, and civil legislation establishes that only legal entities have this right.

When production relations arise with employees, an individual entrepreneur can hire a limited number of them, concluding employment contracts with them for definite and indefinite periods. The legislator has established that such an enterprise belongs to micro-enterprises if it has no more than 100 employees, but not less than 15. If there are more than 100 people, but no more than 150, it is a medium-sized enterprise. That is, in the context of the legal capacity of an individual entrepreneur, it is equated to small and medium-sized enterprises.

From the moment of registration of a private business, new rights and obligations of individual entrepreneurs arise. This means that entrepreneurs have additional responsibility for running their business. Their activities must be legal and comply with all regulatory documents. The rights and obligations of individual entrepreneurs are regulated by the civil code of the Russian Federation. Every entrepreneur must act within the law, otherwise he will be brought to administrative responsibility. Those who wish to open their own private business should consult in advance and learn about their new rights and responsibilities by obtaining new status, from a lawyer. This will help you avoid problems with the law in the future.

IP rights and obligations are qualified in several categories. Each type has its own conditions and responsibilities.

So, let’s look at what rights and responsibilities an individual entrepreneur has:

• rights and obligations of a citizen of the Russian Federation. This applies to all individuals who have received individual entrepreneur status. They must still fulfill their civic duty. That is, obtaining the status of an individual entrepreneur does not relieve an individual from responsibility for any offense committed. In addition, citizens must protect nature and compensate for damage caused to the environment. Also, it is worth noting that obtaining the status of an individual entrepreneur does not exempt you from military service. Conscript entrepreneurs are held accountable before the law on the same level as other citizens;
• IP rights are allowed to be obtained good profit, as well as expand the scope of business activities. An entrepreneur may have his own property (movable/immovable) and dispose of it at his own discretion. He also has the right to medical, pension and social insurance. After state registration as an individual entrepreneur, he has the right to use his abilities, property and other means to conduct business in any locality RF;
• rights and obligations as a taxpayer. An entrepreneur must regularly pay contributions to the state treasury. That is, act in accordance with the tax code. Municipal and regulatory documents are also attached to it. Individual entrepreneurs, in order to know their rights and obligations, must carefully and in advance study all these documents;
• An individual entrepreneur can demand from the tax service clarification regarding contributions and payment of penalties, declaration forms, reports, calculations, etc., free of charge. If they demand money from him for this, he can go to court. The rights and obligations of individual entrepreneurs of the Russian Federation provide for the registration of individual entrepreneurs with the tax service. A business can be registered in 2 days if the entrepreneur has submitted everything Required documents and has no restrictions on starting his own business;
• 
  rights and obligations as a participant in economic relations. According to the legislation of the Russian Federation, entrepreneurs can independently choose the type and direction of activity in which they intend to work, if there are no other restrictions on this. Also, individual entrepreneurs as subjects of economic law have the opportunity to cooperate with other businessmen, suppliers, etc. Entrepreneurs are allowed to choose partners at their own discretion;
• Individual entrepreneurs can work using their own seal or carry out their activities without it. There are no offenses in this case. Entrepreneurs are obliged to act without violating consumer rights. They must also fulfill all clauses drawn up in agreements with their partners;
• rights and obligations of the employer. This applies to those entrepreneurs who hire workers to carry out their activities. They can independently regulate the staff. The individual entrepreneur has the right to enter into hired workers employment contracts. They must be formalized on paper. Entrepreneurs can also hold their personnel accountable for disciplinary action and compensation for damages if they violate an agreement;
• In relation to employees, the individual entrepreneur is obliged to pay on time wages, take part in negotiations that are initiated by the team, pay income tax, keep time sheets and other records of labor indicators.

An entrepreneur must be responsible before the law and citizens. If he is honest and hardworking, he will be successful.

There are also responsibilities of an individual entrepreneur that are directly related to his status. Upon registration, an individual entrepreneur receives benefits for the implementation and prosperity of his business. But at the same time, he must be useful to his country, which provides him with these privileges.

Responsibilities of an individual entrepreneur that must be fulfilled in the first order:

The limitation of individual entrepreneurs on financial turnover is established by tax legislation. Violation of requirements is punishable by fines, business closure, and confiscation of property.

Citizens of the Russian Federation or foreigners registered as individual entrepreneurs must pay taxes according to the chosen system, based on the amount of annual cash turnover - these are their rights and obligations. All contributions and payments must be made to everyone on time.

Having an individual entrepreneur, you need to conduct Accounting. This applies not only to basic operations, but also to all settlements with creditors. An entrepreneur can do accounting on his own without hiring a specialist.

The rights and obligations of an individual entrepreneur can be studied in detail in consultation with a lawyer. Ignorance of these provisions does not exempt a businessman from liability before the law. Therefore, when you want to open an individual entrepreneur, you need to study the rules of this code, the tax payment system and other intricacies of doing business.

For violating the law, an entrepreneur can be held accountable for the following types:

The rights and obligations of individual entrepreneurs are prescribed by Article 28 of the Russian federal law. It should be studied in advance and carefully before registering a business.

An individual entrepreneur can close his activities by own initiative. To do this legally, an entrepreneur must submit an application form to the tax office.