Beginning businessmen are faced with the abbreviation PNBUL, the decoding of which, of course, interests them. What does this reduction mean, what are its features and much more will be considered in this publication.
Meaning of Abbreviation
First of all, one should understand the meaning of the contraction in question. An entrepreneur without the formation of a legal entity (PBUL) is a citizen registered in law and has opened his own business without creating an enterprise. This is stated in the Tax Code (Article 2, paragraph 11). This type of profit is always at your own risk.
PSBN or legal entity?
In order for a novice businessman to be able to determine what would be more profitable for him: to register an enterprise or become an individual entrepreneur, one should not only understand what type of decryption is used for by the company. It is required to know its differences from a legal entity.
Creating an enterprise is much more difficult. First you need to prepare a charter with the founders. After that, you should find a suitable office for the legal address, as well as make the authorized capital. In contrast to the registration of an organization, PBOUL does not require all this. However, the main difference is the degree of responsibility. According to the Civil Code (Article 24), an entrepreneur is liable for obligations with all his property, and the founder only with the amount of money that does not exceed his share in the authorized capital.
The advantage in this form of doing business is the simplified registration of the business unit and the termination of activity. Another plus is the less complicated tax and accounting system, which is maintained in the book of income and expenses using the boiler method. An important advantage is the relatively simple payment of taxes.
Tax regimes
For PNS, taxation can be carried out in different ways:
- general tax;
- USN (simplified);
- USN on the basis of a patent;
- USHN (taxation for producers of agricultural goods);
- UTII (tax applicable for certain types of activities).
From the chosen option will depend on the reporting of the BSP. Under the general regime, entrepreneurs must pay a large number of taxes and submit a lot of reports on them. The most optimal for businessmen is “simplified” on the basis of a patent. Only all organizations can take advantage of it. First of all, it is necessary that it be introduced into the region, and in the second, IP must be engaged in activities provided from the list of the second article of the Tax Code. The third condition is the restriction of working personnel to five people per tax period. The fourth rule: the income of an individual entrepreneur cannot exceed the limit announced in paragraph 4 of Art. 346.13 of the Tax Code.
PSBUL: taxes
With this form of doing business, an entrepreneur must pay:
- Personal income tax 13%;
- VAT up to 20%, but if for the last 3 months the revenue was less than 1 million rubles. without taxes, you can be exempted from payment;
- sales tax of 5%;
- property tax if the property is an apartment, cottage, garage, yacht, ship and other vehicles;
- insurance premiums.
In certain situations, BYPP makes payments for excise taxes and for the use of water bodies. An entrepreneur has the right to employ other people for his own business on the basis of agreements. The activities of an individual entrepreneur are taken into account in their work experience and provide the right to receive a pension in the future.
How to register a public policy?
Creation of the status of an entrepreneur in the considered form of doing business is carried out on the basis of the law “On state registration of legal entities and individual entrepreneurs” (No. 129-FZ). This procedure is carried out in the registration authority, which is available in each administrative district. In order for a citizen to become a BSP, the decryption and features of which are already known to him, it is necessary to perform the following operations.
- Identify one or more business lines.
- Prepare all documentation in order to apply for registration as a BSP.
- Submit the necessary registration documents.
- Choose the most optimal taxation option for PBUL.
- Make a seal.
- To register with the tax service and in extra-budgetary funds.
The registration of an FSPU is considered completed when the relevant information is entered into the state registry or the Unified State Register of Industrial Registration.
Documentation
According to the law, creating an entrepreneur status without forming a legal entity will require a package of documents.
- Application for registration of a citizen as an individual entrepreneur.
- Photocopy of the passport.
- Photos 3 x 4 cm (three copies).
- Notification of payment of state duty.
- Application for tax treatment (simplified).
- Application for making an IP in the state register of entrepreneurs.
- For a foreign citizen - a residence permit.
- Print sketch (three copies).
To make a seal, it is necessary to provide the manufacturer with two approved designs and a copy of the registration certificate.
To register with the tax authority, you will need:
- Application form completed according to the form;
- income and expense accounting journal ;
- employment history;
- a photocopy of the birth certificate of the child, marriage or divorce;
- certificate for students of children (if any).
After registration, the taxpayer is assigned a TIN and a certificate is issued.
In order to register with extrabudgetary funds, you will need a passport, an application for registration, a notice of registration with the tax authority, a license, an agreement on hiring individuals, a certificate of state registration.
Every adequate adult citizen can engage in entrepreneurial activity and become a self- employed person. Other persons have the right to conduct their business only with the consent of their legal representatives. Non-residents and people permanently residing without citizenship on the territory of Russia and having the necessary permits can obtain the status of an entrepreneur without forming a legal entity. A novice businessman, who understands what is a PNBN (decryption), what are the advantages and disadvantages of this business, as well as registration features, are more likely to make the right decision.