After business activity is officially registered, citizens have a question: How to register with a tax individual entrepreneur? Which territorial division of the Federal Tax Service should an individual contact if, for example, he is registered in one region/subject, but in fact the business is conducted in another? Do I need to notify Social Security? Let's figure it out.
Registration of individual entrepreneurs with the tax authority
State registration of an individual entrepreneur for tax registration is carried out at the place of residence of the individual for the purpose of control by the authorized bodies (clause 1 of Article 83 of the Tax Code). What address do you mean - actual residence or registration? To answer, please refer to clause 2 of the statute. 11 of the Tax Code, which states that the place of residence of a citizen is considered to be the full address of registration of an individual in the Russian Federation, including the name of the street, as well as house and apartment numbers.
Therefore, in order to officially register as an individual entrepreneur, you must submit a package registration documents at the place of registration of the citizen. And if there is no permanent registration for any reason, you can register a business at a temporary residence address. Additionally, you will need to register at the actual address of the property; means of transport, other grounds to ensure complete payment of taxes (clause 1 of Article 83 of the Tax Code). The latter, for example, includes conducting assigned activities. The obligation to register tax authorities for imputed persons is established in clause 2 of Art. 346.28 Tax Code.
Application for registration of an individual entrepreneur with the tax office - form
The form was approved by the Federal Tax Service at the federal level in Order No. ММВ-7-6/25@ dated January 25, 2012. A written application for registration of an individual entrepreneur is submitted together with a document confirming the identity of the individual and a receipt for payment of a state duty of 800 rubles. In f. P21001 you need to provide the following information:
Full name and TIN of the citizen.
Gender, citizenship, place and date of birth.
Address of an individual according to the KLADR classifier.
Identification document details - passport series and number, exact place of issue, department code. Foreigners provide information from their residence permit or temporary permit.
Information about the planned types of activities - the main and additional (minimum 4) OKVED according to the classifier are given.
Applicant's contact details and personal signature.
You can submit an application to the individual individual entrepreneur himself or his representative. If the documents are handed over by a trusted person, you will need notarization of his powers and signature in the form. P21001. Provided that the information is provided correctly and all forms are correctly filled out, registration of individual entrepreneurs and tax registration are carried out within 3 days (clause 3 of Article 22.1 of Law No. 129-FZ of 08.08.01). The entrepreneur is given an extract from the Unified State Register of Entrepreneurs and a state registration certificate.
How to register with the FSS IP
Registration with the Social Insurance Fund for an individual entrepreneur as an employer is mandatory only if the entrepreneur uses the labor of hired personnel, that is, enters into employment contracts with employees (stat. 2.3 of Law No. 255-FZ of December 29, 2006). And if there are transactions of a civil law nature, it is also necessary to register with the Social Insurance Fund to pay contributions for “injuries” (clause 1 of Article 5 of Law No. 125-FZ of July 24, 1998).
It is not necessary to pay contributions for yourself, but you can do so on a voluntary basis. That is, without involving workers employment contracts and without having a GPD, an individual entrepreneur is not required to register with Social Security. The deadline for submitting an application is 30 days from the date of signing the first labor contract with an employee or the conclusion of the first GPA.
How to deregister an individual entrepreneur with the tax authorities
If commercial activity terminates, how to de-register an individual entrepreneur with the tax office? For any reason, withdrawal from tax accounting the entrepreneur is carried out according to information from the Unified State Register of Individual Entrepreneurs (clause 5 of Article 84 of the Tax Code). Statement f. P26001 is submitted to the territorial division of the Federal Tax Service at the address of residence. At the same time, to close the business, a document must be submitted to pay a state duty of 160 rubles. The applicant has the right to be both the individual entrepreneur himself and his representative, whose powers are certified by a notary.
Official deregistration from the tax individual entrepreneur is accompanied by the closure of the current account and the destruction of work seals and stamps (if any). At the time of liquidation of the business must be in in full taxes and fees have been paid, reports have been submitted. The maximum period for closing a business is 5 working days (clause 1 of Article 8 of Law No. 129-FZ). As confirmation of termination of activity, a USRIP record sheet f. is issued. R60009 (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-14/481@ dated 09/12/16).
Pay attention! If the documents are filled out incorrectly or with corrections, the tax office has the right to refuse to accept the forms indicating a justified reason for the refusal (clauses 1-3 of Article 23 of Law No. 129-FZ).
How to keep tax records for individual entrepreneurs
Unlike accounting, which entrepreneurs may not maintain according to statistics. 6 of Law No. 402-FZ of 12/06/11, tax accounting must be in order to correctly calculate fiscal payments. What exactly and in what order to take into account depends on the applied taxation system. At OSNO and the simplified tax system, KUDiR is carried out, at UTII, the maintenance and control of physical indicators is organized. If land and transport taxes are additionally paid, you should also keep records of such taxable items.
If an entrepreneur has a large scale of activity, accounting may become not an obligation, but a necessity. After all, the larger the business, the more often investments and lending are made by third-party funds. And to approve loans, confirmation of solvency with reliable accounting reports and documents is required. Thus, the accounting of an individual entrepreneur is not as labor-intensive as that of a legal entity, but also requires knowledge of legislation in the tax and accounting fields.
If a person decides to become an entrepreneur, it is extremely important to comply with the deadline for registering an individual entrepreneur. The point is that if a citizen does not register with the tax authorities on time, he will be fined. Or, for example, it will not be possible to conduct activities until final registration. In general, registering as an individual entrepreneur has many features and nuances. All of them will be discussed further.
It's actually not that hard to understand. It is enough to refer to Russian legislation. And then everyone will be able to solve the problem without any problems. What should you pay attention to first? How quickly do you need to register with the tax service after registering as an individual entrepreneur?
On yourself or with subordinates?
First of all, everyone should understand one thing - a lot depends on how the entrepreneur plans to work. There are two options for the development of events. Depending on the circumstances, the period for registering an individual entrepreneur will vary. You can work for yourself. That is, without subordinates. This is the most common option for those planning a small personal business. Most often, in this case, a person is registered as a freelancer
And there is such an option as entrepreneurship with employees. It is not difficult to guess that there is a boss and his employees here. These two situations have different registration deadlines with the tax service and other authorities. And, as has already been said, every citizen needs to know about this.
Independent work
First, it’s worth considering the situation in which you plan to work for yourself. IN in this case There is no deadline for registering an individual entrepreneur with the Social Insurance Fund and the Pension Fund. Why? The point is that a citizen who will not hire subordinates has the right to voluntarily apply to the specified authorities. But immediately after completing the documents at the tax authorities. There is no mandatory registration for entrepreneurs without employees in the Social Insurance Fund and the Pension Fund of the Russian Federation.
After direct registration of an individual entrepreneur, tax officials will transfer all the necessary data to the Unified State Register of Individual Entrepreneurs within 5 working days. Accordingly, you can “check in” at any time with the Social Insurance Fund, as well as with the Pension Institution. But when working for yourself, all these are far from mandatory procedures. But, as practice shows, they are usually not neglected.
Working with employees
But if you need to hire subordinates, slightly different rules will apply in Russia. A certain period of registration of the individual entrepreneur with the previously mentioned bodies appears. Of course, you will also have to contact the tax authorities. This is a mandatory procedure.
Accordingly, if an entrepreneur works with subordinates and not independently, he will have to think about registering with the Social Insurance Fund and the Pension Fund of the Russian Federation. Moreover, it is necessary to register as a direct employer. But what deadlines must be met in this or that case? Some features directly depend on which organization a person applies to.
Pension Fund
How long is the period for registering an individual entrepreneur with the Pension Fund? More precisely, what time limits does an entrepreneur working with a staff of subordinates need to meet in order to register with the Pension Fund of Russia? In 2016, there are no specific hard and fast rules in Russia. More precisely, citizens are given a very long time to implement the idea.
Thus, the Pension Funds allow an entrepreneur to submit a package of documents for registration within a month from the date of registration of an individual entrepreneur. Or rather, 30 days. Otherwise, the employer will face certain punishment. About measures to influence unscrupulous bosses regarding registration in certain organizations a little later. First you need to understand how much time is allocated for a particular procedure.
FSS
What is the remaining period for registering an individual entrepreneur? The FSS is another body in which an entrepreneur must register. Otherwise, as in the case of the Pension Fund, he faces punishment. What restrictions apply in this area? According to the established rules, it is necessary to declare the registration of an individual entrepreneur no later than 10 days from the date of receipt of a certificate of the established form.
It turns out that with the Social Insurance Fund everything is much tougher than with the Pension Fund of Russia. What punishment awaits an entrepreneur if he violates the specified registration deadlines? And in general, how can you register as an individual entrepreneur? Even a person without a legal education can understand all this!
Penalties for late
From now on, the deadline for registering individual entrepreneurs with certain authorities is clear. The procedure takes place after the business has been registered with the tax authorities. What happens if the employer does not meet the specified deadlines? In this situation, you will have to pay a fine. It is established on an individual basis, taking into account the organization in which the citizen has not registered as an employer.
If we are talking about the Pension Fund, then you will have to pay about 5,000-10,000 rubles. But in the case of the Social Insurance Fund, payments increase significantly. So, the minimum payment is about 20 thousand rubles. Of course, the citizen will be obliged to register with both the Pension Institution and the Social Insurance Fund as soon as possible. Only after this will it be possible to work without problems and make certain contributions to these organizations.
Individual entrepreneur registration procedure
Now it’s worth finding out what the registration period for individual entrepreneurs is in relation to the tax services. How long does it take to start your own business? To begin with, it is recommended to understand what the order of this process is. This will help speed up processing. How to register an individual entrepreneur? There are just a few steps that will definitely help you realize your idea. Among them, the following stages are distinguished:
- Determining the type of activity. Be sure to choose taking into account OKVED.
- Definition of taxation. After registering an individual entrepreneur, you can change the tax payment system for some time. But more on that a little later.
- Collection of documents for registration. Their full list will be presented below.
- Drawing up an application and submitting it to the tax office at the place of registration of the citizen.
- Obtaining a completed certificate of registration of individual entrepreneurs.
There is nothing difficult or special about it. But how long is the time frame for registering an individual entrepreneur with the tax office?
Review of documents
It all depends on what we are talking about. If we are talking about the process of registering an individual entrepreneur, in principle, including collecting documents, then it is difficult to answer. Sometimes the process can take several months. Especially if the citizen does not have some papers ready or they are on at the moment are in the process of exchange.
But if you are interested in the period for registering an individual entrepreneur after submitting an application of the established form, then you can give approximate values. On average, from the moment the package of papers is transferred to the issuance of the registration certificate, it takes from 3 to 5 working days. Maximum - a week. The tax authorities will inform you when it will be possible to apply for a certificate of registration of individual entrepreneurs. But the approximate date is already known. It can increase when there is a heavy load on tax authorities.
Documents for registration of individual entrepreneur
What does a citizen need to register as an individual entrepreneur? It is important to know about the deadlines for registering with certain organizations. But until a certain certificate is received from the tax authorities, you don’t have to think about accounting for the Pension Fund and the Social Insurance Fund. The documents required for registration of an individual entrepreneur are the following:
- certificate of citizen-leader (passport of the Russian Federation);
- application of the established form;
- SNILS;
- a receipt indicating payment of a fee of 800 rubles.
Nothing more is required. Documents are provided in originals and with notarized copies. The application is already written to the tax authorities. The taxation system that was chosen by the citizen to pay taxes must be indicated there.
About changing the tax system
The deadline for registering as an individual entrepreneur is now clear, as well as the procedure for registering a citizen as an entrepreneur. What to do if at the time of filing an application a person did not know which taxation system to choose? There are some restrictions that make it possible to change the procedure for paying tax fees for conducting business without any problems. entrepreneurial activity.
The general taxation system will be applied if the entrepreneur did not indicate any clarifications while the individual entrepreneur was registered. The simplified tax system, the installation time for which varies, is usually indicated immediately in the application. If this has not been done, then there will be 30 days from the date of registration. Then the individual entrepreneur will be able to work this year under a “simplified” system. Or the application must be submitted before December 31 of the current year. In such circumstances, the simplified tax system is applied starting next year. UTII requires notification of tax authorities no later than 5 days from the date of the decision. The patent is issued 10 days before the start of the entrepreneur’s work.
Now the deadline for registering an individual entrepreneur in one case or another is clear. Also, citizens will now be able to register as entrepreneurs without any problems. After all, the registration procedure also became known.
It is legally established that tax accounting for individual entrepreneurs must be carried out in a strictly regulated manner. Before starting a business activity, individual entrepreneur must register it with government agencies. The individual entrepreneur is obliged to pay tax on profits from such activities in the future and regularly submit reports to regulatory authorities.
Principles of tax registration
Tax accounting for an individual entrepreneur begins with registration. An individual is registered with the territorial bodies of the Federal Tax Service as a person engaged in entrepreneurial activity, without creating a legal unit. At the same time, physical the person is assigned the status of an individual entrepreneur, which is confirmed by the relevant papers. Information about a registered individual entrepreneur is included in the Unified State Register of Entrepreneurs.
The procedure for registering individual entrepreneurs for tax purposes is strictly regulated by law. After an individual entrepreneur submits a package of documents for registration, the territorial tax office must either register it and issue the appropriate supporting papers, or give a reasoned refusal.
According to the law, reasons for refusal may be:
- An incomplete package of documents was submitted.
- The documents were not submitted at the place of registration.
- The entrepreneur was already previously registered as an individual entrepreneur.
- Less than a year has passed since the individual entrepreneur was declared bankrupt, or he has not paid his creditors.
- Packages of papers for registration were submitted to several tax inspectorates simultaneously.
All other reasons not specified by law can be challenged in judicial procedure. By court decision, the individual entrepreneur will be immediately registered.
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Preparatory moments
In order to register with regulatory authorities, you must have a TIN as an individual. face. In order not to delay the procedure for registering an individual entrepreneur, it is better to obtain a TIN in advance. The procedure for obtaining the code is described in detail in Art. 84 Tax Code of the Russian Federation. Staging physical registering a person with a TIN is a completely free procedure.
Before registering, you need to decide on the system by which deductions will be made. This further depends on tax reporting IP and payment amounts. You should also select future activities by statistical code. Along with the papers to obtain individual entrepreneur status, papers are submitted to the tax office to change the taxation system and assign statistical codes.
Before submitting a package of papers, you must pay a state fee in advance in the amount of 800 rubles. The payment receipt should be carefully checked, the correct details of the territorial tax office. In case of an error, funds are not refundable.
There are various options How to register with a tax individual entrepreneur. To do this, documents can be submitted: independently, through intermediaries, using the help of specialized companies, sent by regular mail or e-mail.
When a package of papers is presented in person by a future businessman, copies of documents are immediately checked against the original, so their authenticity does not need to be notarized. Copies of documents sent by mail or provided by third parties must be notarized. Sending data by email requires a digital signature. Actions through intermediaries require a notarized power of attorney.
Notary services are paid, about 1,500 rubles. The help of law firms is also expensive (from 4,500 rubles), but it provides a guarantee correct design package of documents, saves time.
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Procedure for registration and registration
After paying the state duty, you can begin the registration procedure with the tax service.
The law establishes a clear procedure for registering individual entrepreneurs with the controlling fiscal authority:
- Correctly fill out and submit an application for voluntary desire to engage in entrepreneurial activity. Attach to the application required package documents.
- Receive a document with a mark confirming the acceptance of papers for registration.
- Show up in 5 working days to receive your results (or receive them in 3 weeks by mail).
The application must be submitted only at the place of registration. The application form is defined by law and has strict instructions for completion. The application is submitted on a double-sided form of the established form. On the first page indicate: Full name. and date of birth; citizenship; place of residence; contact phone number; types of future activities according to statistical codes. Passport information is indicated on the second page of the form. The remaining fields can only be filled in by foreigners and minor citizens. After filling out the application, it is certified by the personal signature of the future entrepreneur.
The required set of papers includes:
- Original receipt for payment of state duty.
- Copies of all pages of the passport. If the person is not a citizen of the Russian Federation or has no citizenship, copies of other identification documents are provided. Minors are required to submit written permission from a parent or guardian to conduct business activities.
- Certificate of no criminal record. This is necessary for those individuals who plan to engage in activities related to minors, medicine, science, and the social sphere.
At the tax office, when registering, you can get free advice on choosing a taxation system, existing reports, taxes, and the procedure for paying them. Simultaneously with registration, you can submit an application and package necessary documents to switch to a simplified taxation system.
According to Art. 83 of the Tax Code of the Russian Federation, registration of individual entrepreneurs by the tax service is carried out automatically at the place of registration, based on information from the Unified State. registry
Registration of an individual entrepreneur with the tax office will be required to register your business in accordance with the law. Russian Federation. After preparing everyone, you need to come to the territorial inspection department (when sending documents by mail, you need to verify their authenticity with a notary). The list of required documents includes: passport,
Many articles and manuals have been written about how. In principle, there is nothing complicated, but if you are not confident in your abilities, then you can turn to a specialized specialist for help. third party organization. The cost of services of such an organization is usually not high.
Simultaneously with registration and issuance of the Unified State Register of Individual Entrepreneurs (USRIP) entry sheet, you will receive a certificate of tax registration as an individual entrepreneur.
Document submission procedure
It is advisable to come to the inspection in the morning, in order to be sure to submit documents during the day. Each inspection has established visiting hours. Typically, prepared documents are submitted in one window and without any special queues. Some territorial inspection departments have installed an electronic queue. Here you need to take a ticket from the infomat and wait for the call to appear on the display or over the speakerphone.
The tax office takes five working days, and the application procedure is extremely simplified and operates on a “one-window” principle.
Please note that one of the main advantages of the principle called “one window” is that since 2004, the entrepreneur does not have to carry out the organizational actions necessary for accounting. Since 2004, this responsibility has been assigned to the Federal Tax Service of the Russian Federation. Tax registration of an individual entrepreneur with the inspectorate at the place of residence occurs on the basis of information located in the Unified State Register of Individual Entrepreneurs, and the Federal Tax Service authorities are required to register a businessman based on information about the completed registration as an individual entrepreneur. That is, when submitting a completed form for registration as a state of emergency, you should automatically be registered as a taxpayer and entered into the appropriate register.
Registration confirmation
The document confirming that the individual entrepreneur has been registered with the tax office is a certificate in the form approved by the Federal Tax Service of Russia. The Tax Code establishes the obligation Federal service Russian Federation to issue documents to a registered businessman for assignment of a new status. The certificate is issued by the territorial inspection department that enters the entrepreneur into the register.
Each tax payer is assigned an identification number (TIN), one for all types of duties and fees throughout Russia. The received number will need to be written in sent declarations and accounting reports, letters, applications and other documents.
The conditions and procedure for applying and assigning a TIN are determined by the Federal Tax Service of the Russian Federation.
Registration as an insurer
Registration in tax authority Individual entrepreneur is accompanied by registration of the entrepreneur in, in, in the Compulsory Medical Fund. insurance. The businessman himself does not need to take the initiative and register with these funds. The same “one window” principle applies here too. The Federal Tax Service, within five days after registration of a new individual entrepreneur, sends its register data to the state off-budget funds for the purpose of registering a private entrepreneur as an insurer. No later than 5 working days after registering an individual entrepreneur as an insurer, the relevant bodies of the funds are required to provide the inspection with data on the numbers and dates of registration of the emergency. The tax office, in turn, enters the information received into a single register. After registering with the tax office, the individual entrepreneur will become a payer to various funds, and there will also be an obligation to submit regular reports to the specified authorities.
After registering with the tax authorities, an individual entrepreneur has the right to enter into employment and civil law contracts with citizens. If an individual entrepreneur becomes an employer, then, among other things, it is necessary to register as an insurer and payer of taxes for employees. The legislation provides for a thirty-day period from the date of conclusion of contracts, during which the individual entrepreneur is obliged to contact Pension fund RF. To formalize all relations in accordance with the law, the employer must submit an application in accordance with the established form. Along with the completed application form, you must bring to the non-state fund:
- a copy of the USRIP record sheet,
- a copy of the passport (the first two pages and the page with a mark on the place of residence),
- certificate of registration with the tax authority (TIN),
- a copy of the contract concluded with a citizen (labor or civil law).
Current Russian legislation, in particular Art. 23 of the Civil Code of the Russian Federation, allows citizens to carry out entrepreneurial activities only from the moment it happens. And the individual entrepreneur must be registered with the tax authority.
Registration and methods of submitting documents
List of originals and copies of business papers:
- An application indicating the information required (the form and sample for filling out the P21001 form can be found on this page - https://www.nalog.ru/rn77/forms/4162994/). In it, on sheet A, full name, TIN, date of birth, address data, code of types of documents are indicated (for example, passport code of a citizen of the Russian Federation-21), OKVED codes. On Sheet B, the individual entrepreneur confirms that the information provided by him is reliable and indicates how he must be notified of the results of consideration of the appeal.
- Receipt for payment of state duty.
- A copy of the passport (a photocopy of the main page and a photocopy of the sheet where registration is indicated are required).
- Form No. 26.2-1 - application for transition to a simplified taxation system (at your discretion). We recommend that you immediately send the specified request to the simplified tax system, otherwise by default you will find yourself on common system taxation, but it is much more complicated.
After you have prepared all the documents, they must be delivered to the tax office and registered after opening an individual entrepreneur.
Delivery methods are as follows:
- Go directly to the tax authority yourself and present your identification document. Most often, there is a “one window” system, according to which you submit all documents in one window;
- you can use the services of a representative using a notarized power of attorney;
- you can send documents by mail (don’t forget to make an inventory of documents with the value of the attachments);
- you can use electronic services, in particular “Submitting an application...”;
- is also gaining popularity multifunctional center, in which you can also submit documents in person or through a representative.
The tax authority must give you a receipt for receipt of these documents.
The so-called tax registration can help individual entrepreneurs register. registrars. They will prepare all the documents, advise which tax system you should choose, if necessary, carry out the entire cycle of actions without your presence, and more.
Obtaining official documents
If you did everything correctly (filled out and sent), no problems arose, then after 5 days at the relevant tax office the following will be ready for you:
- The first and main document, according to which the business activity you carry out will be considered legal, and all actions taken will be legally significant - this is Certificate of Registration individual as an individual entrepreneur
- The USRIP record sheet, which confirms the issuance of the above certificate. You will need it when opening bank accounts, when making transactions, when receiving a loan, etc.
You can also pick up documents in several ways: in person, through a representative, or by mail (if you were unable to visit the tax office).
After an individual entrepreneur has registered with the tax office, he must then:
- ensure proper accounting of entrepreneurial activities of individual entrepreneurs;
- register workers (if required)
- register with the Pension Fund and Social Insurance Fund, if there are employees;
- get statistics codes;
- if desired, you can order a print (today this is not a prerequisite);
- if necessary, open current accounts in banks;
- purchase a license if you have chosen a type of activity that is subject to licensing;
- buy a cash register
Location, timing and cost
Place of registration of individual entrepreneurs - carried out at the place of registration/residence in the relevant body of the Federal Tax Service.
Deadline for registering an individual entrepreneur with the tax office:
- 5 days – for the acceptance and preparation of documents by tax authorities (from 2016 this period is planned to be reduced to three days);
- 30 days from the date of registration - this is the time you need to decide on the tax system for which you want to work. If you are on the general system, then you do not need to submit any application, you will be there automatically. And if you chose the simplified tax system, be sure to submit your application within this deadline. The state registration fee is 800 rubles.
Responsibilities for paying taxes
The simplified taxation system is most often chosen by representatives of small and medium-sized businesses. This is due to the fact that all taxes are replaced by one, which is paid monthly. Records are kept in a special book, and the declaration is submitted once a year.
There are such options interest rates which you choose yourself:
- 6% (object of taxation - income) - that is, the individual entrepreneur pays the specified percentage of all income. At the same time, expenses are not taken into account by anyone (this is convenient if expenses are less than 60% of profit and are difficult to confirm).
- 15% (the object of taxation is income minus expenses) - that is, the amount of expenses is subtracted from the amount of the income part and 15% of taxes are paid from the resulting figure (this is convenient when expenses exceed 60% of income, for example, when trading activities when first you're spent cash to buy a product and then sell it at a premium). However, all your expenses must have documentary evidence (checks, invoices, invoices, etc.).
Let's consider an example: IP Stepanov V.M. I earned 50,000 rubles in a month. His expenses amounted to 25,000 rubles. If he applies a rate of 6%, he will pay tax 50,000 * 6% = 3,000 rubles. If he decides to apply 15% and takes into account his expenses (under the conditions specified above), then he will pay (50,000-25,000) * 15% = 3,750 rubles.
As we have already mentioned, to switch to the so-called. "simplified" must submit the appropriate application form No. 26.2-1. This action can be carried out only once a year (starting from the beginning of the year).
Thus, with careful and attentive preparation of documents, you will be able to independently cope with the registration of individual entrepreneurs with the tax authority and with all other government agencies.
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