The number of accounting documents of an individual entrepreneur, and the frequency of their delivery depends on the tax system followed.
The minimum set is provided for simplified system.
You will need
- - a computer-
- - Printer-
- - access to the Internet-
- - In some cases scanner-
- - Actual reporting form, which can be found and downloaded in internete-
- - In some cases - postal konverty-
- - a pen-
- - Printing.
Individual entrepreneurs, applying the simplified taxation system, once a year, must submit: - information on the average payroll number of employees (the tax office until 20 January) -
- reporting over the past year on insurance premiums to non-budgetary funds: the forms of PCB-2, BCR-6-1 and accompanying the latest inventory ADV-6-3 (the Pension Fund until March 31) -
- Certify to the tax office of income and expenditure records (usually tax demand to do so not later than the last date of the tax return for the previous year) -
- Declaration on a single tax in connection with theapplication of the simplified tax system (until the end of April and beginning of May, the deadline may be slightly shifted). This document does not serve entrepreneurs, applying the simplified system of taxation based on patenta-
- Report to the Department of Statistics (on request Rosstat defined in each case as possible, in a study of small business in early 2011, should report before 1 April).
If there is an individual entrepreneuremployees, it is also obliged to report on their salaries paid from the tax on personal income and deductions, which makes them for extra-budgetary funds. This is a very broad topic that deserves a separate detailed consideration.
Most of the accounting documents can be servedin three ways: by personal visit to the tax office or pension fund, by mail, via the Internet. An exception is the book of income and expense. It will have to bring.
When a personal visit to the tax office, orThe Pension Fund must be in working hours (usually from 9:00 to 17:00) to bring a printed, completed and certified by the signature and seal of the document. Currently have two copies: one to remain in the tax or pension fund office, the second, with a mark of acceptance, - an individual entrepreneur. It Dispute will prove that the document was provided in time.
If you send documents by mail, ratherone instance. But it is necessary to invest in an envelope, registered item and return receipt. The latter is particularly important: proof of timely filing of the document will serve as the mark and postmarks on it.
Option submitting reports via the Internet enablesindividual entrepreneur to do it from anywhere and at any convenient time. Even if the entrepreneur will report at 23:59 on the last day of the date of the report, to find fault with him no smozhet.No it will have to take some action. Please select the provider of such services. Here the proposal is sufficiently large. To verify this, enough to drive in any search engine the words?reporting through the Internet?. Among these services can be identified, for example,? The Elbe? and? My job ?. Both are focused on small businesses, including IP.
Then you need to fill out, print and sign the power of attorney and send it to the selected service by mail or upload scanned through his website. On its website the most downloaded and power of attorney form.
Next is to pay the selected services. Some services practice only subscription service at an average price of around 2700-6000 p. in year. Others give an opportunity to use one-time services for the delivery of statements, the formation documents, online help, and others. In this case, the prices are in the range of 100-500 p.