An individual entrepreneur does not have the right. Legal rights and obligations of individual entrepreneurs

21.09.2019

Individual entrepreneur - individual, registered in established by law order and leading entrepreneurial activity without forming a legal entity.

An individual conducting business activities without forming a legal entity, but not registered as an individual entrepreneur in violation of the requirements of civil law Russian Federation, when performing the duties assigned to them by this Code, does not have the right to refer to the fact that it is not an individual entrepreneur.

Based on the federal law “On registration of legal entities and individual entrepreneurs”, the functions state registration individual entrepreneurs are carried out by the authorized body. Today, by a decree of the Government of the Russian Federation, it has been established that this is the Federal Tax Service of the Russian Federation, in particular in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

The entrepreneurial activities of citizens carried out without forming a legal entity are subject to the provisions of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

An individual acquires the status of an individual entrepreneur at the time of state registration as such and receipt from the tax authority of the appropriate certificate containing the number in the Unified State Register (USRIP). From this moment on, the individual entrepreneur bears the responsibilities established by tax legislation, which relate, in particular, to paying taxes and submitting the relevant tax reporting.

Individual entrepreneur by power of attorney

Issuance by an individual entrepreneur of a notarized power of attorney to a person who carries out activities on behalf of the individual entrepreneur. In case of violation of the law by a trusted person, the individual entrepreneur becomes liable.

Rights and obligations of individual entrepreneurs

1. An individual entrepreneur has the rights and bears the responsibilities necessary to carry out any type of business activity not prohibited by law, the same as a legal entity.

2. The activities of an entrepreneur may be based on hired labor, which follows from Art. 3 Civil Code of the Russian Federation.

3. An entrepreneur does not have the right to create an enterprise while remaining the owner of the property transferred to him, because commercial organizations can be created exclusively in those organizationally - legal forms, which are provided for them in the Civil Code of the Russian Federation. When they are created, the property transferred in the formation authorized capital, will belong exclusively to the legal entity. And only upon liquidation, after all settlements with creditors, including taxes and fees, will the property be returned to the founder - the entrepreneur.

4. Individual entrepreneurs can conduct production activities collectively on the basis of a simple partnership agreement, by virtue of which two or more persons (partners) undertake to combine their contributions and act jointly without forming a legal entity to make a profit or achieve another goal that does not contradict the law (agreement on joint activities).

Hiring workers by individual entrepreneurs

1. An entrepreneur without forming a legal entity enjoys the right to hire employees. According to previous legislation, a citizen carrying out entrepreneurial activities without forming a legal entity had no right to use hired labor. Now he can do this, which directly follows from paragraph 3 of Art. 25 of the Civil Code of the Russian Federation, according to which individual entrepreneurs can enter into employment contracts with citizens.

2. The basis for the emergence of labor relations between an employee and an employer is an employment contract, which defines the individual conditions under which the employee works in an enterprise, institution, or organization, regardless of the form of ownership on which it is based. An employment contract is an agreement between a worker and an enterprise, institution, organization, according to which the worker undertakes to perform work in a certain specialty, qualification or position, subject to internal labor regulations, and the enterprise, institution, organization undertakes to pay the worker wages and ensure working conditions provided for by law on labor, collective agreement and agreement of the parties.

3. The concept of an employment contract should be limited from related civil law contracts also related to labor activity, since only persons who have entered into employment contracts are subject to labor legislation.

4. The subject of civil law contracts is only a certain result of labor, the fulfillment of an individual specific work task (order, assignment), carried out without subordinating the performer of the work to the internal labor regulations of the enterprise. Such agreements include: a contract for work performed by a citizen’s personal labor, an agency agreement; author's agreement, agreement on the performance of research and development work.

5. Work books are the main document about labor activity workers. They are kept for all employees who have worked for the employer for more than 5 days. The requirement for the employer to maintain work records is also contained in the Law of the Russian Federation “On Employment of the Population in the Russian Federation”. However, new

The Labor Code of the Russian Federation (Part 3 of Article 66) prohibits employers - individuals from registering work books persons who are hired for the first time, and make entries in it about the hiring of persons employed by them. In this case, the document confirming the person’s employment will be an employment contract, which can be registered with local governments (to calculate length of service and other factors).

6. The entrepreneur is obliged to pay everything insurance premiums when hiring workers (MHIF, PF, etc.)

Law on sanitary and epidemiological welfare of the population.

Chapter II. Rights and obligations of citizens, individual entrepreneurs and legal entities in the field of ensuring the sanitary and epidemiological well-being of the population

Article 9. Rights of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities have the right: to receive in accordance with the legislation of the Russian Federation from the authorities state power, local government bodies, bodies carrying out state sanitary and epidemiological supervision, information on the sanitary and epidemiological situation, the state of the habitat, sanitary rules;

take part in the development by federal authorities executive branch, executive authorities of the constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population; for compensation in in full harm caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of sanitary legislation, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

Article 11. Responsibilities of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities, in accordance with the activities they carry out, are obliged to:

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing

state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;

ensure the safety of the work performed and services provided, as well as products for industrial and technical purposes, for human health, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;

carry out production control, including through laboratory research and testing, over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during production,

transportation, storage and sale of products;

carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;

promptly inform the population, local government bodies, bodies exercising state sanitary and epidemiological supervision about emergency situations, production stoppages, and violations technological processes posing a threat to the sanitary and epidemiological well-being of the population;

have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

Individual entrepreneur tax payment procedure

The taxpayer is required to submit tax returns V deadline regardless of the results of his activities. That is, even if an individual entrepreneur did not carry out activities during the reporting (tax) period, he is obliged to submit tax authority“zero” declaration for each tax for which he is a taxpayer.

Article 28 Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”, individual entrepreneurs, lawyers, notaries engaged in private practice are required to pay insurance premiums in the form of a fixed payment.

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of the current year.

In case of termination of the activities of the policyholders in accordance with the established procedure before December 31 of the current year fixed payment, payable in the current year, is paid for the actual period of activity no later than the date of its termination.

In case of non-payment (late payment) of the fixed payment, policyholders are liable in accordance with the legislation of the Russian Federation.

Paragraph 4 of the Information Letter of the Presidium of the Supreme Arbitration Court dated August 11, 2004 No. 79 establishes that an individual entrepreneur is obliged to pay insurance premiums in the form of a fixed payment even in the case when he does not actually carry out business activities. The obligation to pay insurance premiums arises by force of law and does not change due to the lack of funds (income) of the entrepreneur.

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, he is a business entity that does not form a legal 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 conduct 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 government support, which provides him free of charge cash. 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 on money received from the state within the prescribed period.

An individual entrepreneur has the right to supply goods and services to municipal and government agencies that place orders with 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 government agencies, institutions commit illegal actions in relation to individual entrepreneurs, issue some acts, the entrepreneur can apply to the 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 fulfill their assigned functional or labor duties, which are specified in job description or in the contract itself;
demand compliance 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:

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 an individual entrepreneur, officials of the tax authority at the place of his registration must explain his rights and obligations, their powers, issue the established tax return forms and explain the procedure for filling them out.
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 governing taxes and fees is applied in the federation, its constituent entities and municipalities.
If there are sufficient grounds, the individual entrepreneur has the right to use tax benefits, adhering to the procedure established by law for their use.
In accordance with the procedure established by tax legislation, apply for and receive a tax credit, installment plan or deferment.
In case of payment of amounts exceeding the established amount of tax, fine or penalty, the individual entrepreneur has the right to claim a refund of these amounts or their offset.

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:

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.
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.
Responsibilities as a business entity that relate to the timely submission of tax reports and payment of 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.
Responsibilities related to labor relations that arise when hiring employees. They are installed labor legislation and relate to ensuring safe working conditions, 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 times. 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 applies to commercial organizations, and civil legislation establishes that only legal entities have this right.

When production relations arise with hired workers, an individual entrepreneur can hire a limited number of them, concluding with them employment contracts for definite and indefinite periods. The legislator has established that such an enterprise belongs to microenterprises if it has employees no more than 100, but not less than 15. If there are more than 100 people, but not more than 150 - 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.

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 conclude 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; do not cause harm by your activities environment, life and health of the population and consumers of goods (works and services); 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 on commodity markets, unfair competition, abuse of a dominant position in the market, do not enter into agreements that restrict 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 (work, services), etc.

An individual entrepreneur or individual entrepreneur is an individual registered in the manner prescribed by law and conducting business activities without forming a legal entity.

An individual conducting business activities without forming a legal entity, but not registered as an individual entrepreneur in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, does not have the right to refer to the fact that he is not an individual entrepreneur.

Based on the federal law “On Registration of Legal Entities and Individual Entrepreneurs,” the functions of state registration of individual entrepreneurs are carried out by the authorized body. Today, a decree of the Government of the Russian Federation established that this is the Federal Tax Service of the Russian Federation, in particular in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

An individual acquires the status of an individual entrepreneur at the time of state registration as such and receipt from the tax authority of the appropriate certificate containing the number in the Unified State Register (USRIP). From this moment on, an individual entrepreneur bears the responsibilities established by tax legislation, which relate, in particular, to paying taxes and submitting appropriate tax reports.

Individual entrepreneur by power of attorney

Rights and obligations of individual entrepreneurs

1. An individual entrepreneur has the rights and bears the responsibilities necessary to carry out any type of business activity not prohibited by law, the same as a legal entity.

2. The activities of an entrepreneur may be based on hired labor, which follows from Art. 3 Civil Code of the Russian Federation.

3. An entrepreneur does not have the right to create an enterprise while remaining the owner of the property transferred to him, because commercial organizations can be created exclusively in those organizational and legal forms that are provided for them in the Civil Code of the Russian Federation. When they are created, the property transferred in the formation of the authorized capital will belong exclusively to the legal entity. And only upon liquidation, after all settlements with creditors, including taxes and fees, will the property be returned to the founder - the entrepreneur.

Hiring workers by individual entrepreneurs

5. Work books are the main document on the labor activities of employees. They are kept for all employees who have worked for the employer for more than 5 days. The requirement for the employer to maintain work records is also contained in the Law of the Russian Federation “On Employment of the Population in the Russian Federation”. However, new

The Labor Code of the Russian Federation (Part 3 of Article 66) prohibits individual employers from drawing up work books for persons hired for the first time and making entries in it about the hiring of persons employed by them. In this case, the document confirming the person’s employment will be an employment contract, which can be registered with local governments (to calculate length of service and other factors).

6. An entrepreneur is obliged to pay all insurance premiums when hiring employees (MHIF, PF, etc.)

Law on sanitary and epidemiological welfare of the population.

Chapter II. Rights and obligations of citizens, individual entrepreneurs and legal entities in the field of ensuring the sanitary and epidemiological well-being of the population

Article 9. Rights of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities have the right: to receive, in accordance with the legislation of the Russian Federation, from state authorities, local government bodies, bodies carrying out state sanitary and epidemiological supervision, information about the sanitary and epidemiological situation, the state of the environment, sanitary rules;

take part in the development by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population; for full compensation for damage caused to their property as a result of violations of sanitary legislation by citizens, other individual entrepreneurs and legal entities, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

Article 11. Responsibilities of individual entrepreneurs and legal entities

Individual entrepreneurs and legal entities, in accordance with the activities they carry out, are obliged to:

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing
state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
ensure the safety for human health of the work performed and services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;
carry out production control, including through laboratory research and testing, over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during production,
transportation, storage and sale of products;
carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
promptly inform the population, local government bodies, bodies carrying out state sanitary and epidemiological supervision about emergency situations, production stoppages, and violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

Individual entrepreneur tax payment procedure

The taxpayer is obliged to submit tax returns within the prescribed period, regardless of the results of his activities. That is, even if an individual entrepreneur did not carry out activities during the reporting (tax) period, he is obliged to submit to the tax authority a “zero” declaration for each tax for which he is a taxpayer.

Article 28 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” individual entrepreneurs, lawyers, and notaries engaged in private practice are required to pay insurance premiums in the form of a fixed payment.

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of the current year.

In case of termination of the activities of the policyholders in accordance with the established procedure before December 31 of the current year, the fixed payment payable in the current year is paid for the actual period of activity no later than the date of its termination.

In case of non-payment (late payment) of the fixed payment, policyholders are liable in accordance with the legislation of the Russian Federation.

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 this moment on, an individual acquires the status of an 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:

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.
To conduct the chosen business activity, the business owner can legally hire workers. This adds responsibilities, but certainly helps increase profits.
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.
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.
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 the coordination of their actions with the antimonopoly policy of the state.
Based on the results of his activities and personal interests, the business owner determines the employees, when and in what way he pays money. (Read the article ““.)
Profit received by an individual entrepreneur is distributed at his discretion.
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 required to register 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. The violations that have arisen in in this direction he is obliged to eliminate, and if it is impossible 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 the event of disability, maternity leave, or 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. Financial responsibility a businessman is liable if he, in violation of Russian legislation, did not fulfill contractual obligations, published false information about competitors, used someone else's trademark or someone else's trademark, misinformed 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