The number of reporting documents of an individual entrepreneur and the frequency of their delivery depend on the taxation system used by him.
A minimum set is provided for a simplified system.
You will need
- - a computer-
- - Printer-
- - access to the Internet-
- - in some cases, the scanner-
- - actual forms of reporting that can be found and downloaded on the Internet-
- - in some cases - postal envelopes-
- - a pen-
- - printing.
An individual entrepreneur applying a simplified taxation system must submit once a year: - information on the average number of employees (to the tax inspectorate before January 20) -
- Accountability For the past year on insurance payments to extra-budgetary funds: RSV-2 forms, SZV-6-1 and accompanying the last inventory of ADV-6-3 (to the Pension Fund until March 31) -
- to certify in the tax inspection the book of accounting of incomes and expenses (usually tax collectors demand to do it not later than the last day of the tax return for the past year) -
- a single tax declaration in connection with theApplication of a simplified taxation system (until the end of April and beginning of May, the deadline may be slightly shifted). This document does not file IP, applying a simplified taxation system on the basis of patent-
- a report to the statistics department (on request in the time frame determined by Rosstat for each case, while conducting a small business survey in early 2011, it should be reported by April 1).
If an individual entrepreneur hasEmployees, he is also obliged to report on the personal income tax payable from their salary and the deductions made for them in off-budget funds. This is a very extensive topic that deserves a separate detailed consideration.
Most reporting documents can be submittedIn three ways: on a personal visit to the tax inspection or pension fund, by mail, through the Internet. The exception is the book of income and expenditure. It will have to be brought.
On a personal visit to the tax inspection orThe pension fund is necessary during working hours (usually from 9:00 to 17:00) to bring there a printed, completed and signed and stamped document. Print will be in two copies: one will remain in the tax or branch of the Pension Fund, the second, with a note of acceptance, from an individual entrepreneur. This in controversial situations will serve as proof that the document was provided on time.
If you send documents by mail, enoughOne copy. But you have to spend on an envelope, registered mail and a notice of delivery. The latter is especially important: the proof of the timely filing of the document will be the marks and postmarks on it.
The option of submitting reports via the Internet allowsAn individual entrepreneur to do it from anywhere in the world and at a convenient time. Even if the entrepreneur reports at 23:59 on the last day of the report, no one will be able to find fault with him. But for this, some actions will have to be taken. First choose a provider of such services. Here the proposal is large enough. To see this, enough to drive in any search engine words?Accountability through the Internet?. Among these services can be identified, for example,? Elba? And? My business ?. Both are focused on small businesses, including IP.
Then you need to fill out, print and sign a power of attorney and send it to the selected service by mail or download a scan through its website. On its website, the form of the power of attorney is also often downloaded.
Then it remains to pay for the selected services. Some services practice only subscription services at an average price of about 2700-6000 rubles. in year. Others provide the opportunity to use one-time services for the submission of reports, the formation of documents, online consultations, etc. In this case, prices are in the range of 100-500 rubles.