The Simplified Taxation System (hereinafter referred to as the STS) is one of the five special tax regimes provided for by the current tax legislation. This special regime is designed for small businesses, so the rules for calculating tax, the procedure for paying it and, accordingly, reporting on the simplified tax system, are quite simple and understandable in application by individual entrepreneurs.
Note! You can easily prepare and submit reports on the simplified tax system using the My Business online service. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to visit in person tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now at the link.
How to switch to USN
In order to switch to the simplified tax system, it is enough to submit a notification to your tax office about the transition to a simplified taxation system at. You can switch to the simplified tax system only from the beginning of the calendar year, so the notification must be submitted before December 31. For example, if an individual entrepreneur wishes to switch to the simplified tax system from 2018, then the notification must be submitted before 12/31/2017.
If an individual is only registered as an individual entrepreneur and plans to immediately apply the simplified tax system, then in this case, a notification of the application of the simplified tax system should be submitted no later than 30 calendar days from the date of registration of the individual entrepreneur.
Important: the transition to the simplified tax system is notifying! This means that after submitting a notification, you do not need to wait from your tax office for any document authorizing the application of the simplified tax system.
Limitations in the application of the simplified tax system
There are few restrictions on the application of the simplified tax system for individual entrepreneurs. Unlike organizations, for an individual entrepreneur who wants to switch to the simplified tax system, there is no restriction on the amount of income.
So, an individual entrepreneur is not entitled to apply the simplified tax system if (Article 346.12 of the Tax Code of the Russian Federation):
1. The simplified tax system is applied in voluntary(clause 1 of article 346.11 of the Tax Code of the Russian Federation).
2. When applying the USN, the IP is exempt from paying the following taxes (clauses 2, 3 of article 346.11 of the Tax Code of the Russian Federation):
3. Individual entrepreneurs using the simplified tax system are exempted from conducting accounting, since they keep records of income and expenses according to the simplified tax system in the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation, Article 6 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting").
But IP must comply with the rules of conduct cash transactions established by Ordinance of the Bank of Russia dated March 11, 2014 N 3210-U (clause 4 of article 346.11 of the Tax Code of the Russian Federation).
4. The simplified tax system can be combined with UTII and PSN. It is impossible to combine the simplified tax system with the OSNO (the usual taxation system) and with the ESHN.
Taxation under the simplified tax system
When submitting a notification on the application of the USN, the IP must choose the object of taxation (Article 346.14 of the Tax Code of the Russian Federation). The rate and amount of tax that the individual entrepreneur will have to pay depends on this.
1. When choosing the object of taxation "Income", the rate of 6% is applied. It is beneficial to use this object of taxation for individual entrepreneurs who provide any services, or are intermediaries under agency agreements. That is, they carry out such activities that do not require financial and material investments.
To determine the amount of tax, it is enough to multiply the total revenue by the tax rate. The individual entrepreneur has the right to reduce the calculated amount of tax by the amount of insurance premiums paid both for himself and for his employees.
Important: if an individual entrepreneur has employees, then the amount of the simplified tax system can be reduced by insurance premiums only within 50%. If the individual entrepreneur works on his own, then the amount of the simplified tax system is reduced by the insurance premiums paid for himself without restrictions.
2. When choosing the object of taxation "Income minus expenses", the tax rate is 15%. Tax is payable on the difference between income received and expenses incurred. Therefore, such accounting is chosen by entrepreneurs engaged in such activities as trade, construction, production, and others, in the implementation of which it is necessary to purchase goods, materials, raw materials, attract contractors, freight carriers, etc. etc.
The amount of tax is calculated according to the following formula: (income minus expenses) * 15%.
Important: Entrepreneurs who have entered into simple partnership agreements (agreements on joint activities), as well as those who are parties to an agreement on trust management of property, have the right to apply the simplified tax system only with the object of taxation “Income minus expenses” (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
The procedure and terms for paying tax when applying the simplified tax system
The tax payment scheme is as follows:
Example: IP applies the simplified tax system "Income". For the 1st quarter of 2017, the revenue amounted to 200 thousand rubles, for the 2nd quarter - 300 thousand rubles, for the 3rd quarter - 150 thousand rubles, for the 4th quarter - 400 thousand rubles.
The amount of tax payable is calculated as follows:
In this case, no later than April 30 of the year following the expired tax period, the individual entrepreneur must submit a declaration on the simplified tax system to his tax office (clause 2, clause 1, article 346.23 of the Tax Code of the Russian Federation). At the end of 2018, the declaration on the simplified tax system should be submitted before May 2, 2019.
But there are two cases that provide for special reporting deadlines:
The composition of the IP reporting will be as follows.
To the tax office at the place of registration:
To the Social Insurance Fund (FSS):
For the successful implementation of entrepreneurial activities, it is necessary to know exactly how to submit an IP report.
Every year, every entrepreneur, even one who works under a simplified taxation system and is the only employee of his enterprise, must submit all necessary reports to public services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information.
Let's try to figure out what kind of reporting an individual entrepreneur should submit.
Let's make a reservation right away that today there are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.
Tax reports, of course, depend on the chosen system of taxation. So, for example, entrepreneurs who are on a single tax on imputed income (UTII) or on a simplified taxation system (STS) submit only a general tax return, while an entrepreneur who is on the general taxation system (CST) must also submit a VAT return, a declaration on personal income and report on the excess of income received (if any). This is not counting land and agricultural taxes, as well as information to the Pension and Insurance Funds and statistical data.
Based federal law dated December 6, 2011 No. 402-FZ, absolutely all entities must maintain accounting records economic activity including individual entrepreneurs. At the same time, the same law states that if an entrepreneur keeps records of income and expenses (or only one of these parameters) or reports on other objects of taxation, he has the right not to keep records. Respectively, financial statements An individual entrepreneur, no matter what system of taxation an individual entrepreneur is on, may not give up.
Despite the fact that we indicated above that an individual entrepreneur does not keep accounting records, he must still record the results of his entrepreneurial activity according to a simplified scheme. According to the national standard financial reporting#1 Entrepreneurs must keep records of their business activities ( business transactions and events) in the income ledger for individual entrepreneurs (can be divided into the income ledger and the business transactions ledger), as well as in various statements.
This document can be maintained in both electronic and paper form ( electronic book subsequently printed, laced and numbered in the same way as paper), while it must be ensured that the information cannot be corrected in electronic form. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal). The information in the book must be consistent, complete and accurate, the book is started for a period of one fiscal year.
Such books are the main reports of individual entrepreneurs.
The submission of IP reports also implies the maintenance of nine different statements (if necessary), namely:
On the basis of books and statements, twice a year, financial reports IP and are served in tax service.
The submission of tax returns by an individual entrepreneur depends not only on the taxation system of the entrepreneur, but also on whether he is an employer, as well as on the type of activity of the entrepreneur.
An individual entrepreneur on UTII quarterly (until the 20th day of the next month) submits a tax return and pays a single tax (until the 25th day of the next month).
An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract).
Every quarter (until the 20th day of the next month) an entrepreneur submits a VAT return and pays land tax on DOS.
Individual entrepreneurs who are employers quarterly submit information to the Social Insurance Fund (until the 15th day of the next month, the calculation for compulsory social insurance in case of temporary disability, in connection with motherhood, as well as for compulsory social insurance against occupational diseases and accidents at work) and Pension Fund(before the 15th day of the second month following the reporting one, reports on the payment of contributions and personalized accounting are submitted).
Entrepreneurs annually submit to the simplified tax system:
p> Entrepreneurs on DOS also additionally submit:
Individual entrepreneurs who are employers annually submit to the tax service:
It should be noted that all entrepreneurs submit information on the average number of employees, even if they do not have employees.
If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you won’t remember everything at once and you might get confused somewhere and not file reports on time, remember the IP reporting calendar can be found on some sites on the Internet.
Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delay, and by all means inform the employees of the fund about the liquidation, otherwise they will continue to accrue contributions.
We talked about how to register yourself as an individual entrepreneur and we hope that we were able to dispel fears about bookkeeping and reporting. Aspiring entrepreneurs are often stumped when they need to choose a tax regime. And without a clear understanding of this moment, it is simply impossible to move on. We again asked Irina Shnepsts, financial director and owner of the outsourcing company MIRGOS, to explain plain language: what are the tax regimes, what is the difference between the accounting and tax reporting of an individual entrepreneur, who can do the accounting for you, and in what ways an individual entrepreneur pays taxes and submits reports.
Now let's talk about tax regimes: which one would be more profitable for a freelancer or a small business owner to choose.
tax regime- this is the conditions under which you will work, draw up documents, what taxes you will have to pay and what reporting to submit to government agencies.
By default, when registering an IP, the mode is assigned basic, that is, with the payment of VAT, income tax, property tax. These are rather complex taxes, it is worth staying on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. For the rest, I recommend switching to or. And you don't have to pay sales tax on a patent. On all other modes, alas, it is necessary.
In some regions (but not in Moscow), it is possible that the conditions of application can be read in the law for your region. Look for a name like " On the system of taxation in the form of a single tax on imputed income for certain types of activities”+ the name of your region or city.
There is another special tax regime - ESHN(single agricultural tax), but it is suitable only for producers of agricultural products.
In general, an IP can apply several special modes for different types activities or combine a special mode with the main one.
Each mode has its own difficulties and its own advantages. To help you navigate the possible taxes and reports in each of the tax regimes, I will give a comparative table of taxes paid by individual entrepreneurs.
To enlarge, click on the picture
And a few comments.
The most beneficial mode for individual entrepreneurs is the USN 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, personal services, private detective work, some types of trade - see article 346.43 of the Tax Code of the Russian Federation).
On the simplified tax system, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep a ledger of income. On the Patent, you pay only the cost of the patent (you can not immediately, in two installments), there are no advance payments or declarations if you keep an income ledger.
UTII is somewhat similar to a patent, it is also valid for certain types of activities:
The most common among those individual entrepreneurs who are engaged in trade.
There are two varieties on the simplified tax system: one, when you count only your income and pay 6% of them, and the second, subtract expenses from income and pay 15% from the difference.
For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.
The second option (15%) is beneficial when you have large official expenses (more than half of your income). For example, you pay for office rent, wages for employees, purchase materials for production or goods for resale.
And it is worth remembering that each individual entrepreneur must pay the so-called "fixed" contributions to their own pension and health insurance (every year their size changes, this can be specified on the website of the Pension Fund). And if the IP is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay contributions for a whole year (which is nice, a very small amount).
Just do not immediately be afraid of the word "reporting".
Individual entrepreneurs do not make and do not hand over balance sheets, they may not keep accounting records at all, provided that they keep Income (and Expenses) Accounting Books.
Everyone submits tax returns, except for sole proprietorships on a patent. For what kind of tax - depends on the chosen tax regime.
There is also a separate type of reports - insurance premium payments to the Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.
In order not to get confused and not miss the deadline for paying tax or filing a declaration, advice from practice:
An individual entrepreneur can submit reports in three ways:
The most advanced way is electronic reporting. This is paid, done through a special telecom operator. When choosing a reporting method, compare which will be more expensive:
There is no strictly positive way. Calculate what's right for you.
You can send to the post office or to the tax office and courier. Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.
Very often, entrepreneurs have a question: is it worth doing bookkeeping on their own or entrusting it to a specially trained person?
And here you and I understand that if you ask an accountant about this, you will receive an appropriate answer: of course, it is better to entrust it to a specialist.
If you ask the opinion of your friend IP, he will say: what is there to entrust, pay someone money, lead yourself.
If you ask the tax office, they will probably say that it doesn't matter, as long as you pay your taxes on time and correctly.
I will answer like this. Don't take anyone's word for it. Count your every move. Got a question about an accountant? Estimate how much time it takes you to calculate taxes and lay out papers, read laws and search for answers in forums. Calculate how much an hour of your time costs and how much an accountant's job costs. If you have time, but little money - keep records yourself, it's not daunting. If you have money and little time - entrust the accountant.
There are also such tools for accounting and reporting for individual entrepreneurs, such as programs (1C, BukhSoft) and online services (My business, Kontur.Accounting, BukhSoft Online, 1C Online, My finances and others). Online services make it possible to control the timing of tax payments and submission of reports, help to submit reports (subject to the acquisition of an electronic digital signature). It should be understood that the cheaper the service, the more limited it is in terms of the set of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, the presence of the functions you need, and your own sense of responsibility.
According to the law, only the individual entrepreneur is responsible for failure to submit reports or non-payment of taxes.
Not an online service, not your accounting assistant, but you personally. So please be financially literate and always think with your head.
My advice: if you are leading yourself, lead in good faith. You are your own accountant. Read the laws, consult with professional accountant(for example, we advise individual entrepreneurs on record keeping at the initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any program. Do not start accounting, so that later you do not have to overpay a third-party specialist to eliminate the mess in your accounting. Collect all documents confirming the receipt of goods, works, services from your suppliers, keep a book of income and expenses, a sign on the deadlines for submitting reports and taxes. File all papers in a folder, collect cash and sales receipts, receipts, bank statements.
Summarize
For individual entrepreneurs, tax regimes are applied: basic (with all taxes), STS (6% of income or 15% of the difference between income and expenses), patent. Less often UTII and ESHN (agricultural). The most advantageous is usually USN 6% or a patent.
Reporting is accounting and tax. Individual entrepreneurs keep books of income and expenses and submit tax reporting - a declaration - once a year. You can donate in person, by mail or electronically.
You never know what you can do till you try. Overpower the registration of IP, keeping records of IP, reporting - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, are still poorly versed in the issue, know only what they themselves have encountered), connect electronic reporting, pay taxes and keep an account to your money.
Good luck with your business!
Write in the comments, have you already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Are you doing/planning to do your own bookkeeping or do you trust a specialist?
For the successful implementation of entrepreneurial activities, it is necessary to know exactly how to submit an IP report. This will help to avoid not only moral troubles in relations with the fiscal authorities, but also quite material penalties. Therefore, every year every entrepreneur, even one who works under the simplified taxation system and is the only employee in his business, must submit all necessary reports to government services. At the same time, some reports must be submitted quarterly, and there are serious penalties for failure to provide information. Let's try to figure out what kind of reporting an individual entrepreneur should submit. There are many organizations that undertake to support the activities of entrepreneurs. That is, for a fee, they will not only tell you how to report to the IP, but also help with the execution of a complete package of documents.
It is also worth considering the fact that since 2016, entrepreneurs who employ more than 25 people must submit reports only in electronic form. All the rest can still get by with the paper version.
Consider the main types of reporting that individual entrepreneurs submit.
Tax reports, of course, depend on the chosen system of taxation. So, for example, entrepreneurs who apply special taxation regimes (single tax on imputed income (UTII), patent taxation system (PSN), simplified taxation system (STS), single agricultural tax (UAT)), submit only a general tax return, while while an entrepreneur who is on the general taxation system (OSN) must also submit a VAT return, a declaration on personal income. This is not counting land taxes, as well as information in the Pension and Insurance Funds and statistical data.
Also, from 2016, all employers will need to quarterly submit information on withheld personal income tax.
On the basis of the federal law dated December 6, 2011 No. 402-FZ, absolutely all subjects of economic activity, including individual entrepreneurs, must keep accounting records. At the same time, the same law states that if an entrepreneur keeps records of income and expenses (or only one of these parameters) or reports on other objects of taxation, he has the right not to keep records. Accordingly, the financial statements of an individual entrepreneur, no matter what system of taxation an individual entrepreneur is on, may not be surrendered.
As already noted, an entrepreneur is exempt from accounting if he keeps records in accordance with the requirements tax legislation. With the exception of individual entrepreneurs who pay a single tax on imputed income, the main accounting register is the Book of Income or the Book of Income and Expenses.
This document can be maintained both in electronic and paper form (the electronic book is subsequently printed, laced and numbered in the same way as the paper one), while the impossibility of correcting information in electronic form must be ensured. Any corrections in the income accounting book should be explained (and even better not to allow them at all) and certified with the date by the signature of the head of the enterprise (and if the enterprise has a seal, also with a seal).
The information in the book must be consistent, complete and accurate; a book is started for a period of one financial year. Such books are the main reports of IP
The submission of tax returns by an individual entrepreneur depends not only on the taxation system of the entrepreneur, but also on whether he is an employer, as well as on the type of activity of the entrepreneur.
Consider how the quarterly reporting of IP is submitted.
An individual entrepreneur on UTII quarterly (until the 20th day of the next month) submits a tax return and pays a single tax (until the 25th day of the next month).
An entrepreneur on the simplified tax system and OSN quarterly (until the 15th day of the next month) submits information to the Social Insurance Fund (if there is an insurance contract). Every quarter (until the 25th day of the next month) an entrepreneur submits a VAT return to the DOS.
Individual entrepreneurs who are employers quarterly submit information to the Social Insurance Fund (until the 15th day of the next month, the calculation for compulsory social insurance in case of temporary disability, in connection with motherhood, as well as for compulsory social insurance against occupational diseases and accidents in production) and to the Pension Fund (before the 15th day of the second month following the reporting one, reports on the payment of contributions and personalized accounting are submitted).
Since 2016, individual entrepreneurs have also been submitting quarterly information on personal income tax in accordance with the new form 6-NDFL. The report must contain information on taxes paid on the income of the entrepreneur's employees, as well as other data on the basis of which the tax amount can be calculated. The deadline for submitting the 6-NDFL declaration is the last business day of the month following the quarter. First time calculation by new form must be submitted by April 30, 2016.
Let's see how it turns out annual reporting IP.
Entrepreneurs on the simplified tax system annually submit a tax return by April 30. Entrepreneurs on DOS submit: before April 30, a tax return on income tax and within five days after the expiration of a month from the date of receipt of income during the year - a declaration of expected income for the next year.
Individual entrepreneurs who are employers annually submit to the tax service: before January 20, information on the average number of employees until April 1, information on the income of employees
If the IP reporting deadlines are still not entirely clear, or you doubt their compliance, or are worried that you won’t remember everything at once and you might get confused somewhere and not submit documents on time, remember the IP reporting calendar can be found on some sites on the Internet.
Closing the IP, the entrepreneur must submit the latest reports to the Pension Fund and the tax service. At the same time, it is better to submit reports to the Pension Fund immediately before the closing of the enterprise or immediately after, without delaying. It is also served tax reporting when IP is closed.
At the same time, an entrepreneur on UTII submits a report before submitting documents for liquidation, and an entrepreneur on the simplified tax system submits a report no later than the 25th day of the month following the month in which business activities are terminated (in accordance with the data specified in the notification to the tax authority).
It is also worth mentioning that the liquidation documents and the submitted reports must be kept for three years, as the tax office may call the former entrepreneur for verification. We hope our article helped you figure out what kind of reporting an individual entrepreneur submits.
The individual entrepreneur's reporting for the quarter must be submitted to the tax authority on time. What exactly is required to be handed over to an entrepreneur is determined by the applicable taxation regime and is enshrined by the state at the legislative level.
After the implementation of registration activities, individual entrepreneurs immediately deal with reporting, which requires competent management, knowledge of current legislation, deadlines and other rules for its submission. Not all reports are submitted for the whole year, some documents require quarterly submission. Businessmen should not forget that the period during which it is allowed to submit tax documentation does not coincide with the established periods for paying tax amounts.
What reports does the IP submit on a quarterly basis? If an individual business entity uses in its activities common system taxation, he must file a declaration for value added tax with the tax authority. Submission of the document is made 1 time in 3 months. The submission time is limited to the 25th day of the month following the end of the reporting period. Based on the peculiarities of maintaining documentation by entrepreneurs and for the convenience of processing it by employees of federal tax inspectorates, declarations are submitted in electronic form.
Payment of tax amounts according to established codes budget classification carried out in parts. The total amount for the past taxation period is divided into 3 shares, contributions are made before the 25th day for 3 months that follow the required period. Based on this, payments for the first 3 months (quarter) can be made by a businessman in equal shares in April, May and June from the beginning of the month within 25 days. Taxes for other quarters of the year are paid in the same way.
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Quarterly reporting of individual entrepreneurs will not do without declarations on a single tax on imputed income. Documentation is mandatory for entrepreneurs who pay taxes based on the amount of income provided by the state (it is set annually), regardless of the income amounts received by businessmen in fact.
A report on a single tax on imputed income is submitted quarterly by the 20th day of the month that follows the past quarter ( taxable period equals 3 months). If an entrepreneur does not use the tax regime in question, then he must submit reports under the simplified system or under the general tax collection regime. From individual business entities who, as part of the registration activities, noted that they plan to conduct a business that is taxable only single tax, it is not required to submit forms for other modes.
For a novice subject who has not yet delved into all the intricacies of interaction with government agencies, it is better to clarify the procedure for maintaining and submitting reporting papers to the tax service at his place of residence. Such actions will help to avoid fines and other penalties for late submission of the declaration or filling out the wrong documents.
When working on a single tax on imputed income, an individual entrepreneur should pay attention to the fact that UTII declarations for each quarter must be submitted in more short time compared to paying taxes.
Bring in tax funds allowed until the 25th day (of the month that is the beginning of the next quarter).
At the request of the entrepreneur, during the execution of registration documents, before the start of operation, you can write an application in order to immediately work on a simplified system. The use of such a regime allows not only to be exempted from various contributions, but also to submit declarations not every quarter, but only once every reporting year. It is allowed to switch to a simplified system during the functioning of an individual entrepreneur, for this you need to draw up an application and submit it to the tax office.
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For individual entrepreneur, which applies the simplified regime, it is easiest to deliver reporting documents. The system does not require payments on personal income taxes, value added taxes and contributions related to property objects. If a businessman does not hire staff, he needs to draw up accounting and tax reports in a minimum amount.
The declaration itself under the simplified regime is submitted only after the expiration of the tax year. However, it is required to enter information into the book of income and expenses not even quarterly, but monthly. Entrepreneurs using the simplified regime have the right to employ no more than 100 employees for business operations. At the same time, there is a need to maintain additional reports, pay tax payments and social insurance contributions.
After 3 months, the business entity must submit a report to the non-budgetary body for social insurance. If a businessman submits documentation to the fund in paper form, then the deadline for submission is limited to the 20th day of the second month following the quarter ended. When the IP submits a quarterly report to the specified institution in electronic form, the allowable period is extended by another 5 days, that is, it is limited to the 25th day of the same month.
Reporting is sent to the State Pension Fund every 3 months. When submitting paper reports, the deadlines are limited to the 15th day of the second month following the completed quarter. An electronic copy of the documents in question is allowed to be submitted before the 20th day, the deadline is the second month after the reporting quarterly period.
Submit the necessary forms of reports to the tax service and others for individual entrepreneurs state institutions allowed by hand or using alternative submission options. Among them are:
It does not matter which submission method the business entity chooses. The main thing is that the deadlines for submitting quarterly documents are not violated.
The list of required reporting documents that must be compiled and submitted to the relevant authorities by business entities varies. This is due tax regimes, the procedure for doing business and attracting employees. There will be no problems with filling out and submitting reports if you follow the procedure provided for at the legislative level.
