Individual entrepreneurs may have situations that require changes to the USRIP.
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At the same time, the current legislation determines under what circumstances it is necessary to notify the tax inspectorate of the changes that have taken place, and under which - not. Consider the procedure for amending the USRIP in more detail.
The current tax legislation defines only two types of changes that need to be reported to the territorial tax authority:
All other changes do not require mandatory notification of the tax authority. These include:
The Federal Migration Service is obliged to inform the territorial tax authority that registered the individual entrepreneur about the changes that have taken place within the framework of interdepartmental interaction.
An individual entrepreneur is exempted from the obligation to notify the inspectorate of such changes.
When changing citizenship or types of economic activity, the entrepreneur is obliged to report the changes to the department of the Federal Tax Service.
In this case, it is necessary to prepare a certain package of documentation:
The application must be downloaded, printed on a printer and filled out, adhering to the basic rules:
The document consists of 9 pages, including sheets from A to G. Let's consider how to fill out this document correctly.
First page:
In paragraph 2, you need to put down the number “1” or “2”:
This form must be completed only by foreign citizens or stateless persons. Sheet A should contain basic information about the individual entrepreneur:
Sheet B consists of two paragraphs, which provide for the entry of information about citizenship.
An entrepreneur who has changed citizenship must indicate this in the first paragraph by entering a number:
If the individual entrepreneur is a foreign citizen, in paragraph 2, the state code should be affixed.
Sheet B contains the basic data on the place of residence of an individual entrepreneur:
This form must be completed only by foreign citizens or stateless persons. Sheet D contains data from the identity document of an individual entrepreneur. One of these documents is a passport.
It is necessary to put down:
This form must be completed only by foreign citizens or stateless persons.
On this sheet, information is entered on the document that confirms the right of permanent or temporary residence in the territory of the Russian Federation.
This sheet consists of two pages:
It involves entering data on economic activity codes according to OKVED. In this case, the code of the main type of activity and codes of additional types (if any) are indicated.
On the last page of the application in the form P24001, it is necessary to confirm the accuracy of the information provided and report on the method of transferring the documentation on making changes to the EGRIP by the tax authority, putting down the number:
The applicant also indicates a mobile phone number for communication and an email address, after which he puts his signature in the presence of a tax officer.
If it becomes necessary to make changes to the USRIP, an individual entrepreneur must follow a certain procedure. Let's consider the whole process in more detail.
A little higher, we considered situations that will require mandatory changes to the USRIP. If the entrepreneur did not change citizenship or type of economic activity, no action is required.
If current circumstances oblige you to notify the tax authority, you should prepare a package of documents and submit them to the registration authority. We reviewed the list of required papers a little higher.
Documentation can be submitted in one of the following ways:
When submitting documents in person, notarization is not required. If the papers are submitted by a trusted representative, the transfer is carried out electronically, as well as by post, confirmation of authenticity by a notary is mandatory.
Also, notarization is necessary when submitting photocopies of the necessary documents. You need to notify the tax office within 3 working days after changing information about citizenship or types of economic activity.
After the applicant submits the documentation package, the tax authority checks the correctness of the information provided. If everything is in order, after 5 working days the IP will receive the USRIP record sheet with the changes made.
Many entrepreneurs after state registration want to change the type of activity they carry out.
In some cases, it is not a change that is required, but the addition of new activities, because an entrepreneur can expand a business or simply engage in it in several directions.
Consider how to correctly add the code for the type of economic activity:
No state fee is charged for making changes to the EGRIP. The service is provided absolutely free of charge and does not require any material investments.
Consider some of the nuances and features that may arise during the implementation of the procedure for amending the USRIP:
In some cases, it becomes necessary to change the initial data specified during the state registration of IP. To do this, the applicant submits the established list of documentation to the tax office.
Amendments to the IP registration certificate are carried out in the manner prescribed by applicable law. According to civil law, amendments made to the registration documents of an individual entrepreneur should be reported to the regulatory authorities. Failure to comply with this regulatory requirement is the basis for bringing the entrepreneur to legal liability.
The article provides detailed information on how IP changes are registered, in which cases it is necessary to notify the regulatory authorities of the amendments made.
So, amendments to IP documents are necessary in such cases:
So, in the case of marriage, not only the passport is subject to changes, but also the registration documents of a businesswoman. This rule applies to both women and men who, due to certain life circumstances, decide to change their first or last name. The change in the personal data of an individual entrepreneur must first of all be reported to the tax service, since changes of this kind are associated with reporting and primary documents. In addition to the tax, the Pension Fund and the Social Insurance Fund must be notified of the amendments. The system of interconnection between these structures is built in such a way that tax officials report changes to the Pension Fund and the Social Insurance Fund on their own. The tax authorities are required to forward the information further within 5 working days.
Until 2011, entrepreneurs were required to report information about changes in personal data themselves, however, with the adoption of Law No. 169-FZ, this obligation has lost its relevance. Today, the relevant services responsible for issuing passports and registering citizens at the place of residence are responsible for submitting data to the tax service on amending the passport or on changing the place of residence of a businessman. This significantly narrowed the scope of the IP's responsibilities. Previously, for late submission of information about changes to personal data, a businessman was threatened with at least an administrative fine, the amount of which reached 5 thousand rubles.
Note! The quality of the relationship between regulatory authorities often leaves much to be desired, especially in cases of a change in the staff of the tax inspectorate, so it is better to notify the Pension Fund and the FSS on your own. This will significantly speed up the procedure for registering amendments to IP documents.
If a change is made to the IP passport, for example, a change of surname or nationality, the following documents should be prepared and submitted to the tax authority:
In the case of a businessman moving to a new place of residence, which is accompanied by an official change of registration, it is necessary to collect a certain package of documents. Please note that materials should not be submitted to the tax authority located at the new place of residence, but to the one where the individual entrepreneur went through the registration procedure initially.
Required documents:
The individual entrepreneur is obliged to notify the tax service of a change in the types of activities, as well as the exclusion or addition of new codes. Why should this be done? If, in the event of an audit, it turns out that instead of the type of activity that is listed first on your list, you are mainly engaged in a completely different business, say, instead of installing plastic windows, you sell rubber boats, punishment cannot be avoided. Moreover, such a violation will not only undermine your financial situation, but will also cause increased interest in your business.
Package of documents:
Additional Information! It is not required to detail the code specified in the registration documents.
All documents submitted to the tax or other regulatory authorities must include reliable information and not contain semantic and grammatical errors.
In addition, all requirements must be met, including the following:
After accepting the documents, the registration officer must issue a receipt containing a list of the materials you provided, as well as inform you of the date of the next appointment, during which you can receive all the papers on the individual entrepreneur with the changes made. As a rule, information of this kind is recorded in the USRIP within 5 days.
Today, there are 3 ways to provide a package of documents to the registration authority. You can do this:
Note! In the event that a representative will act on behalf of the individual entrepreneur, the latter, in addition to the main package of documents, must have a power of attorney with him confirming the fact that he has been given the necessary powers. The power of attorney is drawn up in writing and certified by a notary. The application and copies of the passport sheets are stitched in the presence of a notary. According to the legislation, the entrepreneur must also sign the application at the notary.
If you decide to start a new business, which you did not report to the state when registering an individual entrepreneur or LLC, do not forget to add OKVED codes to the state register. For irrelevant information in the registry, you can be fined 5,000 rubles. We have prepared step-by-step instructions on how to change OKVEDs.
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The charter of the company contains a clause that the LLC can engage in any type of activity:
The charter contains a closed list of activities and there is no one that you plan to add:
It will be needed by an individual entrepreneur in cases of a change in the direction of economic activity, as well as when changing passport data. This is regulated by federal law No. 129 “On state registration of legal entities and individual entrepreneurs”. When making changes, the state duty is not paid.
Writing changes to the Unified State Register of Individual Entrepreneurs is a holistic, consistent procedure that must be implemented in stages. You can do this even without the services of a notary or a lawyer absolutely independently.
Consider the procedure for making changes step by step:
EGRIP specialists will analyze the received documents. At the end of the analysis, if the documents are in order, the IP will only have to pick up an extract from the USRIP containing new data. Experts are given 5 days to check.
In rare cases, changes may be denied. As a rule, this is due to the lack of documents or their incorrect execution. The individual entrepreneur will be able to receive a paper confirming the refusal to make changes in person or by mail.
Filling out the cover page of the form
To make changes to the USRIP form No. P24001, regardless of the reason, it is supposed to fill out the title page, which indicates:
An example of filling out this page:
If changes are made to the USRIP in connection with a change in the type of activity, then sheets “E” and “G” are filled in, taking into account the following rules:
Sample sheet "E", the first page of which is intended for adding new activity codes, and the second for deleting old ones:
Sample sheet "G" to fix the method by which the paper on the changes made to the USRIP will be received:
If the activity code being entered is listed in the Decree of the Government of the Russian Federation of April 16, 2011 No. 285, then the tax service will make a request to the Ministry of Internal Affairs. If the entrepreneur has a criminal record, then a refusal to make changes to the USRIP will be issued.
An individual entrepreneur fills out sheet "A" if the surname, place or date of birth have been changed. To be filled in by both residents of the Russian Federation and other countries.
If citizenship has been changed, then you need to fill out sheet "B":
When changing the place of residence, it is necessary to draw up a sheet "B", entering the detailed address of the place of residence of the individual entrepreneur (region, region, city, street, house, etc.):
Persons without a place of residence and foreigners draw up sheets "G" and "D" when changing an identity document or a document on the basis of which it is allowed to live in the territory of the Russian Federation. All data must be entered in the specially designated fields:
You can also specify additional wishes. For example, in what way the IP wants to receive an extract from the USRIP.
Sample sheets "G" and "D":
Video sample of filling out the form
In the following video, you will clearly see how to download and fill out the form pages to make changes to the USRIP:
To make changes to the Unified State Register of IP, you must determine the reason and fill out a special form. Having collected all the documents, you need to submit them to the Tax Service, and within 5 days you will receive a certificate of changes.
This step-by-step instruction “how to add OKVED to IP in 2018” is conceived rather as an educational program for beginners, since the registration action itself is described quite simple.
The procedure for completing the application is as follows:
Page 1: fill in paragraph 1 in full. subparagraph 2.1 select the value "1".
Sheet E. Item 1 of sheet E for entering new codes for OKVED, item 2 - for deleting those already in the EGRIP. Here and below, codes with a length of at least four digits are used.
If we want to introduce a new main activity, fill in subparagraph 1.1. If not, leave it empty. Accordingly, if we want to delete the old main one, we fill out subparagraph 2.1, if we want to transfer it to additional ones, we do not fill it out.
In subparagraph 1.2, we enter all the codes that we want to enter.
In subparagraph 2.2, we indicate all the codes that we want to remove from the USRIP.
In Sheet G we indicate the desired method of obtaining documents (in person, through an intermediary, by mail), and also be sure to indicate the contact phone number and e-mail address of the applicant.
In addition to the application in the form P24001, you will need a notarized power of attorney if the individual entrepreneur does not submit it himself, but sends a courier. But then the application itself will need to be certified by a notary.
On the one hand, in paras. "o" paragraph 2 of Art. 5 indicates codes according to OKVED with information that must be indicated in the USRIP. At the same time, paragraph 5 of the same article instructs an individual entrepreneur to make the necessary changes to the USRIP within three days if information, including on OKVED codes, has been changed. True, how can he confirm his decision to change? The IP does not make written decisions to change anything. Most likely, the legislator hopes for the good faith of the IP.
And if the necessary changes are not made, there is a risk of getting a fine of 5,000 rubles under Part 3 of Art. 14.25 Administrative Code. Unless, of course, someone will sit and compare what the individual entrepreneur actually does, and what he has indicated about this in the USRIP. In fact, hardly anyone will catch him.
On the other hand, if an individual entrepreneur receives income from activities under a special tax regime, the type of which is not specified in OKVED, the tax authority has the right to consider these incomes received by an individual and not an individual entrepreneur, with the appropriate tax rate. An example is in case No. A32-46885/2014:
In accordance with paragraph 2 of Article 5 of the Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the Unified State Register of Individual Entrepreneurs contains information about codes according to the All-Russian Classifier of Types of Economic Activity. When registering as an individual entrepreneur, the taxpayer independently indicates the types of economic activity that he plans to carry out.If the type of activity is not registered in the USRIP, then an individual entrepreneur can make a corresponding change in the information and, from the date of registration of this change, begin to carry out the specified activity, taking into account the income received under the simplified taxation system.
Based on this, income from activities falling under the type of activity specified by an individual entrepreneur during registration is recognized as income received from entrepreneurial activity, and a simplified taxation system is applied to such income.
If an individual entrepreneur applying the simplified taxation system carries out activities outside the scope of the types of activities specified by the individual entrepreneur during registration, and contracts for the sale of real estate are concluded by him as 16 A32-46885/2014 by an individual, and not by an individual entrepreneur, then the income received by him from such activities are subject to personal income tax in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation.
It is reasonable to imagine other possible problems with the tax if there is a discrepancy between the actual activities of the individual entrepreneur and those entered in the USRIP.
Since state duties are not paid when making OKVEDs for individual entrepreneurs, the application can also not be certified when personally submitted, it is easier to make the necessary changes to the USRIP to avoid possible problems in the future.
