How to open an individual entrepreneur

Almost any capable citizen of the Russian Federation or a foreigner with Russian registration can register as an individual entrepreneur.

No special knowledge is required, but immersion in legal nuances cannot be avoided. You can submit documents either in the traditional way - on paper in person or by mail, or electronically - using modern online tools. For example, the RBiDOS service (business registration and remote account opening) or on the Federal Tax Service website. We tell you how to open an individual entrepreneur yourself.

Who can register as an individual entrepreneur Adult citizens who do not have mental or other illnesses that affect their legal capacity can conduct business as an individual entrepreneur (for some types of activities

- no criminal record). Minors from 14 to 18 years old can register an individual entrepreneur with the consent of their legal representatives or having received emancipation - recognition of legal capacity by the guardianship authorities or the court. Having met one of the criteria, the following have the right to open an individual entrepreneur: foreign citizens who have temporary registration or residence permit in the territory of the Russian Federation, and stateless persons (stateless persons), women in maternity leave

, pensioners, LLC founders and officially employed citizens who do not work in the public service.

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Step-by-step instructions for registering an individual entrepreneur

Select activity codes according to OKVED OKVED – All-Russian Classifier of Species economic activity , in which each type of activity corresponds to a numerical code. When submitting an application for registration, the future individual entrepreneur indicates in it OKVED codes

and thus informs government agencies what he will do. According to OKVED codes, types of activities are divided into classes, subclasses, groups, subgroups and types themselves. Finding specific codes for a business can be challenging. For example, leisure and entertainment activities are included in several different groups

The main OKVED code affects insurance rates: the riskier the type of activity, the higher the insurance premiums for employees. If the individual entrepreneur does not submit confirmation to the tax office, and they discover that the main income comes from another type of activity, the entrepreneur will be set the highest insurance rate corresponding to the selected codes. And here the OKVED codes indicated “just in case” may be inappropriate.

Important:

If the selected types of activity relate to the social sphere and are especially related to work with minors, to register an individual entrepreneur you will need a certificate of no criminal record. It is better to request it in advance, since the answer is prepared within 30 days. Please also keep in mind that individual entrepreneurs do not have the right to engage in: the production and sale of alcohol, military and space equipment, and medicines; air transportation; foreign employment of citizens; work investment funds

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and private security companies. And some types of activities will require a license. If an individual entrepreneur does not conduct activities according to the selected OKVED codes without notifying (or in case of untimely notification) the tax authorities, he faces a fine of up to 5 thousand rubles. In addition, this may lead to a loss of confidence in the bank and restriction of transactions on the account.

Choose a tax system

An individual entrepreneur can choose a general taxation system (OSNO) or one of the special regimes: simplified system (STS), unified tax on imputed income (UTI), unified agricultural tax (USAT) or patent system (PSN). OSNO is applied by default if the individual entrepreneur does not switch to special mode. The difference between the general tax system and special regimes is that 3-5 different taxes are paid on OSNO, and 1 or 2 taxes are paid on special regimes.

The simplified tax system works in two versions. The simplified tax system “Income” involves the payment of a single tax in the amount of 6% of income. STS “Income minus expenses” - 15% of the difference between income and expenses. The annual income of an individual entrepreneur should not exceed 150 million rubles. To apply the simplified tax system, a notice of transition to this special regime must be attached to the package of documents for registration of an individual entrepreneur or submitted within 30 days after registration.

PSN is a regime in which an individual entrepreneur, instead of paying a tax, buys a patent for a period of one month to a year, that is, permission to engage in a specific business. The cost of a patent is determined by the state. PSN is suitable for strictly certain types activities listed in the Tax Code.

The Unified Agricultural Tax is intended for individual entrepreneurs, more than 70% of whose income comes from agricultural production. Under the Unified Agricultural Tax, a tax is paid in the amount of 6% of the difference between income and expenses and VAT.

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Fill out the application form P21001

In order to open an individual entrepreneur, you do not need authorized capital and complex constituent documents– you only need to fill out an application for state registration individual as an individual entrepreneur (form No. P21001).

You can download the current version of the form from the official website of the Federal Tax Service (FTS). The form must be filled out in black ink by hand or on a computer in 18-point Courier New font and signed in advance only if documents are submitted online with enhanced qualifications. electronic signature

. When submitting in person, the application is signed in the presence of a tax inspector; when submitting through a proxy, in the presence of a notary.

Form P21001 consists of 5 sheets, the 3rd sheet is filled out only by foreigners and stateless persons. Citizens of the Russian Federation do not write anything on sheet 3 and do not submit it at all.

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It is not necessary to write OKVED codes in full, but it is important to indicate at least 4 digits of each.

Pay the state fee When submitting an application for registration of individual entrepreneurs in electronic form

There is no need to pay state duty through the Gosulug portal, MFC or the Federal Tax Service website. In other cases, the fee will be 800 rubles.

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You can generate a receipt form using the Federal Tax Service service or fill it out manually after finding out the details of the registration authority. Pay - online on the website of the Federal Tax Service or State Services, at a bank or through an ATM.

Collect a package of documents and submit to the registration authority

You can register as an individual entrepreneur only at your place of residence or stay. And submit documents online or in paper form.

• Online submission

• online through the website of the Federal Tax Service or State Services using an enhanced qualified electronic signature (ECES). You can obtain UKEP only from certification centers accredited by the Ministry of Digital Development, Communications and Mass Communications of the Russian Federation.

On paper

• in the MFC there is a multifunctional public services center, which you will have to visit in person. Not all centers provide the MFC registration service - check in advance whether documents will be accepted at the selected branch;

• V tax office registering an individual entrepreneur at your place of residence (stay) in person or through a representative;

• by mail with a letter with the declared value and a description of the investment to the address of the tax office.

The package of documents for individual entrepreneur registration includes:

• original passport or notarized copies of all pages if the documents are submitted by an authorized representative;
• copies of all pages of the passport;
• completed application form P21001;
• receipt of payment of state duty;
• a notarized power of attorney addressed to the representative, if the documents are submitted by the authorized representative of the future individual entrepreneur;
• additional documents if the application for registration of an individual entrepreneur is submitted by a minor.

The full list of documents is given in paragraph 1 of Art. 22.1 of the Federal Law of August 8, 2001 No. 129-FZ.

To save time, use the free service for preparing documents for individual entrepreneur registration. You will only need to fill out a form, the service will help you choose the types of activities and taxation system. After entering the data, the service automatically prepares documents in accordance with the legislation of the Russian Federation. All you have to do is print out the documents and take them to the tax office.

When will the documents be ready?

The application is reviewed within 3 working days.

You can find out whether the documents are ready on the Federal Tax Service website or at the tax office at your place of residence (stay). From January 1, 2017, the Individual Entrepreneur Registration Certificate is no longer issued. And since April 29, 2018, original paper documents confirming the registration of individual entrepreneurs are no longer issued: now they exist only in electronic form. Instead, individual entrepreneurs receive a record sheet from the Unified State Register individual entrepreneurs

(USRIP) and notification of registration of an individual with the tax authority. The tax office sends these documents to the individual entrepreneur by e-mail.

Possible reasons for refusal to register an individual entrepreneur

The tax office will refuse to register an individual entrepreneur if the applicant is incapacitated, declared bankrupt, or already registered as an individual entrepreneur. There are cases when the court may impose a business ban on the applicant.

Errors during registration can also cause refusal, for example, if the application on form P21001 is filled out incorrectly, the registration authority or a prohibited type of activity is selected incorrectly.

Having received a refusal, the applicant has the right to resubmit documents.

The instructions have been prepared for self-registration of individual entrepreneurs in Moscow with a visit to the tax office or MFC.

Choosing a tax system

Before you register an individual entrepreneur, read about the tax system, you need to decide on tax regime. By default you are assigned general system taxation. To switch to another taxation system, you need to prepare an application and submit it to the tax office (at the time of submitting documents for individual entrepreneur registration).

Select OKVED

OKVED are the codes of the activities that you plan to engage in; they are indicated when opening an individual entrepreneur. You also need to study this issue in advance.

ATTENTION!!!
Since July 11, 2016, OKVED codes have changed; new codes MUST be indicated in the application!!!
List of current OKVED codes in 2020.

Filling out an application for registration of individual entrepreneurs

A sample form 21001 can be downloaded below. The application can be filled out either manually or on a computer.

Payment of state duty

The cost of state duty for opening an individual entrepreneur in Moscow is 800 rubles for 2020.

• They help you register an individual entrepreneur online (i.e. you don’t need to go to the tax office)
• No visit to the bank
• Service cost from 0 rubles per month (for newly opened individual entrepreneurs – 2 months free)
• Interest on account balance up to 6%
• There is online accounting
  +Automatically calculate taxes of the simplified tax system and UTII, insurance premiums for individual entrepreneurs
  +Sending accounting documentation to the tax office personal account(no need to go to the tax office)
• Bonuses: up to 220,000 rubles for advertising
• Free issuance of corporate cards

Where to register an individual entrepreneur in Moscow

With a complete package of documents, we go to the tax authority at the place of registration (registration) indicated in the passport. There they accept all your documents and you calmly await the decision.

Tax office addresses

105064, Moscow, Zemlyanoy Val, 9

Be sure to check the address of the tax service on the website nalog.ru

We pick up the documents

If all the documents provided are in order, then after 3 working days at the tax office you will receive:

• Certificate of state registration of an individual entrepreneur (OGRNIP);
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• Notification of assignment of statistics codes from Rosstat (if they don’t issue it, you need to get it yourself).

The total cost of opening an individual entrepreneur in Moscow is 800 rubles, and it will take up to three days.

Accounting for individual entrepreneurs

Immediately after registration, think about accounting. If you do not plan to hire an accountant, we recommend that you conduct online accounting through trusted companies.

If you have no desire or you think that you cannot go through the registration procedure on your own, then you can resort to the services of specialists who provide individual entrepreneur registration quickly and on a turnkey basis.

Any resident can register as an individual entrepreneur Russian Federation who has reached 18 years of age. Minors from 14 to 18 years old can also do this, but only with parental consent, and in this case they will need additional documents.

2. What documents are needed to register an individual entrepreneur?

• original passport (notarized copies of all pages of the passport, if you submit documents by mail or through a representative, as well as if you apply through the “My Documents” government service center);
• copies of all pages of the passport;
• Please note: if you are submitting documents in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is placed in the presence of a tax inspector when submitting documents or in the presence of a notary.">completed application for state registration of an individual as an individual entrepreneur (form No. P21001);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online);
• a notarized power of attorney for a representative (if you will submit documents through a representative);
• For an applicant aged 14 to 18 years, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activity a person registered as an individual entrepreneur;
  • a copy of the marriage certificate of the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.
  ">additional documents, if a minor aged 14 to 18 years is registered as an individual entrepreneur.

Note! From January 1, 2019, when sending documents for state registration in electronic form, including through the “My Documents” government service center and a notary, there is no need to pay a state fee.

3. Where can I submit documents?

You can register as an individual entrepreneur at the place of registration indicated in your passport. If the place of registration is not indicated in the passport, then state registration of an individual entrepreneur can be carried out at the place of residence. You can submit an application:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express;
• through a notary in the form electronic documents signed with an enhanced qualified electronic signature (notary services are paid).

If you are registered at the place of residence in the Central, South-Western or North-Eastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the “My Documents” public service center:

• residents of the Basmanny District - at the public services center “My Documents” of the Basmanny District at the address: Tsentrosoyuzny Lane, building 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex "Afimall City";
• residents of the South-Western Administrative District - in the center of public services "My Documents" of district significance in the South-Western Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
• residents of North-East Administrative District - in the public services center "My Documents" of city significance at the address: Mira Avenue, building 119, building 71, All-Russian Exhibition Center pavilion No. 71.

4. When will the documents be ready?

The application review period is 3 working days. You can find out whether the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the Federal Tax Service website.

You can get ready documents at e-mail, by paper letter by mail, as well as at inspection No. 46 (in person or through a representative) - depending on which method you indicated when submitting the application.

Note! Certificates of registration of individual entrepreneurs are not issued from January 1, 2017. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration of an individual with the tax authority.

5. How to restore a certificate of registration of an individual entrepreneur?

From January 1, 2017, individual entrepreneur registration certificates are no longer issued. The Unified State Register of Individual Entrepreneurs is maintained electronically. You can only receive a USRIP entry sheet:

• in electronic form (registration on the Federal Tax Service website is required);
• on paper.

Providing information to the Unified State Register of Individual Entrepreneurs online is free. To obtain a USRIP entry sheet on paper, you will need to pay a state fee and also submit the following documents:

• identification document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online).

You can submit documents to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website.

You can also obtain information from the Unified State Register of Individual Entrepreneurs (USRIP) record sheet; for this, documents must be submitted to.

6. Do I need to notify the tax office about changes in personal registration data?

If you have changed your last name, registration at your place of residence, or passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped engaging in one type of economic activity and began to engage in another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change in information.

To make changes you will need:

• application for amendments to information about an individual entrepreneur contained in the Unified state register individual entrepreneurs (form No. P24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• in person or through a representative using a notarized power of attorney to the interdistrict inspectorate of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. (within Moscow, documents can also be sent and received via DHL Express and Pony Express);
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one.

You will be able to receive the USRIP entry sheet in 5 working days by mail or at inspection No. 46 (in person or through a representative), depending on which method you indicated when submitting the application.

An individual entrepreneur (IP) is a person who is engaged in business officially, but without forming a legal entity. He does not have to do accounting and open a bank account, but business risks fall on personal property.

Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.

How to register an individual entrepreneur

1. Decide on your activities

Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classifier of Types of Economic Activities (OKVED) and find the code that corresponds to your type of occupation.

OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.

Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to make money from something that does not fall under the codes specified during registration.

To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.

2. Choose a tax system

The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before opening an individual entrepreneur.

There are currently five tax regimes in Russia.

1. General taxation system (OSN or OSNO). Involves payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can’t do it without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
2. Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the simplest and most beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees and whose annual profit does not exceed 60 million rubles can use it.
3. Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits of no more than 60 million rubles per year. Valid only for individual species activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments or declarations.
4. Unified tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated using a special formula, which is influenced by the scale of the business (area trading floor, number of employees and so on).
5. Unified Agricultural Tax (USAT). Another simplified system without VAT, income and property taxes. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new reporting period.

3. Prepare a package of documents

To contact the Federal Tax Service (FTS) you will need:

1. Application on form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
5. TIN (if missing, it will be assigned upon registration of individual entrepreneurs).

You can submit documents to the tax office in person or through a representative, or send them by registered mail with a list of the attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Submit an application for registration of individual entrepreneurs

Application for state registration of an individual as an individual entrepreneur (form P21001) - the most important document in the whole package. Due to errors in it, they most often refuse to open an individual entrepreneur.

The application must be filled out in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign on sheet B. This is done in the presence of a tax inspector.

Are you afraid of getting confused in the requirements and making mistakes? Use one of the free document preparation services. There are many of these on the Internet now.

5. Pay the state fee

For this purpose, the Federal Tax Service website has a service “Payment of state duty”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. For cash payment print and pay the receipt at any bank.

Registration of an individual entrepreneur costs 800 rubles. This is the amount of the state duty.

For non-cash payment, you must have a Taxpayer Identification Number (TIN). You can pay online through a QIWI wallet or a Federal Tax Service partner bank.

6. Submit documents for registration with the tax office

An individual entrepreneur can build a business throughout Russia, but he will have to open an individual entrepreneur at the place of registration (registration).

You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:

1. Through the service “Submission of electronic documents to state registration legal entities and individual entrepreneurs" (electronic signature required).
2. Through the service “Submitting an application for state registration of individual entrepreneurs and legal entities.”

The last method is the easiest. You only have to go to the tax office once to pick up documents about opening an individual entrepreneur.

7. Receive an individual entrepreneur registration document

After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (USRIP). It will indicate the main state registration number of the individual entrepreneur (OGRNIP).

A paper certificate of registration of individual entrepreneurs is no longer issued.

Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Register with extra-budgetary funds

The tax inspectorate must notify the Pension Fund (PFR) and Rosstat about the emergence of a new individual entrepreneur in Russia.

A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact local branch Pension fund independently.

Register with the Fund social insurance(FSS) is required within 30 days from the date of hiring the first employee.

9. Get a stamp, open a bank account, buy a cash register

All this is optional and greatly depends on the type of activity, but:

1. Documents sealed have more weight in the minds of clients and partners.
2. It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
3. In most cases, you cannot accept cash from customers without issuing a receipt.

That's all. Nine simple steps and you are an individual entrepreneur!

Do you want to urgently and as quickly as possible open a turnkey individual entrepreneur in Moscow?

Tariff Opening an individual entrepreneur in Moscow on a turnkey basis in 2020 allows you to inexpensively open an individual entrepreneur with minimal participation and a guarantee against refusals. The tariff includes the preparation of all required documents, printing on automatic equipment, opening a current account in partner banks: Sberbank, Tinkoff, Alfa Bank, Raiffeisenbank or Tochka, obtaining statistics codes, informing about the assigned number from the Pension Fund of the Russian Federation, as well as joint submission of documents to the tax office and receipt at the 46th Federal Tax Service.

Employees of the BUKHprofi company regularly monitor all changes in the legislation of the Russian Federation, which allows you to be registered with the tax authorities as an individual entrepreneur without refusal and with a guarantee, as well as for the maximum possible short term at low price.

The cost of opening a turnkey individual entrepreneur in Moscow

The cost of registering an individual entrepreneur is 4,800 rub. (all expenses included, additional payments No).

• 800 rub. - National tax. Paid through a terminal at the tax office or in advance at Sberbank;

• 4,000 rub. - services of our company (see list below).

The turnkey service price includes

• Opening a current account in partner banks: Sberbank, Tinkoff, Alfa Bank, Raiffeisenbank or Tochka;

• Making a seal using automatic equipment (a sample can be seen below)

• Consultation on registration of a turnkey individual entrepreneur in Moscow;

• Choosing the optimal taxation system (STS-6%, STS-15% or OSNO);

• Selection and approval of OKVED codes according to your future activities;

• Preparation of all necessary documents and applications;

• Filling out an application for transition to the simplified tax system;

• Joint submission to the tax office and receipt;

• Receiving statistics codes;

• Informing about the number assigned to you in the Pension Fund;

• Consultation on reporting deadlines.

How long will it take to open a turnkey IP?

It takes 5 days to register as an individual entrepreneur in Moscow.

• Preparation of the required kit - 1 day;

• Registration with the Federal Tax Service - 3 working days;

• Making a stamp, obtaining statistics codes and opening a current account - 1 day.

The procedure for opening a turnkey individual entrepreneur in Moscow

To save your time, there is no need to visit the office; the completed application form and the necessary information can be sent to us by e-mail. We need to send copies of the following documents:

• Copy of TIN (if available);
• Copy of passport (page spread with photo and page with latest registration);
• A completed application form. Download the form.

Next, we select OKVED codes for your type of activity and help you determine the optimal taxation system, draw up an application for registration as an individual entrepreneur, and also prepare an application for the use of the Simplified Taxation System (USN-6% or USN-15% if it is used) , then we coordinate the time of visiting the tax office and, together with our specialist, visit the tax office to submit a package of documents. The state duty is paid by our employee in advance.