Every person’s first steps in the workplace begin with the HR department. It is the personnel officers who invite you to an interview and conduct testing of a potential employee. The recruiter is the third person in the company; a lot depends on his choice - whether the applicant will work in this campaign or will have to look further.

In our fast paced times large companies They have a large staff and are constantly in need of workers. Understanding such demand for labor, in professional staff, companies are opening that provide recruitment and recruitment services.

If the company is directly involved in hiring employees, then OKVED 74.50 will read: “Recruitment of labor and personnel selection.” The same work is performed by the Employment Center.

Decoding of the group

Looking in more detail at what is included in the code, we can indicate that companies associated with the HR department perform the following functions:

• Search for personnel at the request of the employer.
• Selection of candidates and distribution of them to places of work.
• Drawing up job descriptions at the request of the employer.
• Job search for workers.
• Testing employees, checking references.
• Searching for labor and highly qualified specialists for permanent or temporary work.

Both potential employees and employers need the services of such agencies. They make it easier to find a job and use various opportunities. If professionals from recruitment agencies get down to business, the result will not be long in coming.

Knowing the demand of both employers and employees for these services, recruitment agencies are constantly opening, also reflecting their activities in OKVED 74.50.

Activities of recruitment agencies

You can find a job on your own, just open the Internet and various offers will pour in. But it often happens that the employer does not always fulfill his obligations, this also applies to wages, and working conditions.

Therefore, the risk of running into a dishonest employer is high. If a person turns to a recruitment agency, they will be able to help him and choose an interesting and worthwhile option. HR officers check employers in the same way as potential employees, so the risk of being deceived by the employer is reduced to zero.

The professionals working in these companies know their job, all the intricacies and difficulties that accompany the applicant. The activities of specialists are needed everywhere and by everyone, even when looking for a job.

Knowing the demand for people in these companies, many enterprising businessmen open recruitment agencies and provide recruitment and job search services. But it’s worth noting that those who decide to open a recruitment agency in 2017 must use new OKVED – 78. 10.

HR services:

• Maintaining a list of vacancies.
• Posting applications and candidates for job applicants.
• Searching for personnel for an employer.
• Candidate selection and recruitment activities.
• Online employment exchanges.

Provision of personnel from the point of view of Russian legislation

1. Ministry economic development and trade Russian Federation, Center for economic classifications developed All-Russian classifier species economic activity(OKVED). It is part of Unified system classification and coding of technical, economic and social information (ESKK) of the Russian Federation (See the resolution of the State Committee of the Russian Federation for Standardization and Metrology dated November 6, 2001 N 454-st “ON THE ADOPTION AND INTRODUCTION OF OKVED”).

The objects of classification in OKVED are types of economic activities.

Paragraph 74.50 of OKVED formulates this type of economic activity as: "Labor recruitment and selection." Since OKVED includes, in addition to the list of classification groupings of types of economic activities and their descriptions, in this case the description of the named type of economic activity (see Appendix A) is formulated as follows:

3. The Labor Code of the Russian Federation currently makes no mention of methods of attracting personnel such as leasing. On the contrary, the Labor Code of the Russian Federation describes in detail how labor Relations employee and employer. Thus, the entire burden associated with compliance with the norms of the Labor Code falls on the Service Provider - outstaffer, lessor.

4. Federal Law No. 000 FZ of 01/01/2001 “On licensing of certain types of activities” also does not contain any mention of the need to license personnel services.

5. Relations between the Customer of personnel and the Provider are built on the basis of a civil law agreement on the provision of services for a fee. The conclusion of such an agreement is regulated by Chapter. 39 Civil Code RF Art. 779-783.

Thus, the following important conclusions can be drawn:

1) leasing of personnel, i.e. services for the provision of personnel are a legal type of activity;

2) to carry out personnel leasing activities, a special permit (license) is not required;

3) the customer’s costs associated with attracting personnel through the Service Provider - the lessor in accordance with the Tax Code of the Russian Federation fall on the cost price;

4) responsibility related to the implementation of the Labor legislation of the Russian Federation in relation to personnel, including foreign personnel working for the tenant, is transferred to the shoulders of the Provider - the lessor;

5) Russian labor and civil legislation do not currently regulate relations that arise when providing personnel. However, clauses 2 and 3 of Article 421 of the Civil Code of the Russian Federation allow the conclusion of any agreements that do not contradict current legislation, make it possible to conclude contracts for the provision of paid services for participation in production process.

The parties can also enter into a mixed agreement, which contains elements of various agreements.

According to these norms, firstly, the parties can enter into an agreement either provided for or not specifically provided for by law or other legal acts; secondly, the parties can enter into a mixed agreement, which contains elements of various agreements provided for by law or other regulations.

Thus, the agreement paid provision services for participation in the production process (read agreement for the provision of personnel, including foreign personnel) - a mixed contract that combines elements of various civil contracts. The subject of such an agreement is the provision by one organization at the disposal of another organization (the actual employer) of specialists of the necessary profile and qualifications to perform certain functions in the interests of this organization.

I meant that the entrepreneur will not be a contractor in this case, but will provide workers. Something similar to outsourcing or outstaffing. Is this possible or can only recruitment agencies do this? Thank you.

Activities to provide hired personnel can be carried out not only by organizations (including recruitment agencies), but also by entrepreneurs, without any permitting documents When starting such activities, the entrepreneur does not need to receive one; it is enough to just register the appropriate OKVED code.

However, in order to avoid problems with the tax office when concluding an outsourcing agreement, it is necessary to ensure that risky situations arise and that the tax office does not come to the conclusion that the sole purpose of the transaction is tax optimization.

This is possible if:

1. Employees of an individual entrepreneur recently worked in a client organization with which an agreement was concluded to provide the same employees without changing their job function;

2. An individual entrepreneur providing outsourcing services is registered shortly before concluding an agreement with him;

3. The client company and the individual entrepreneur are interdependent (for example, the individual entrepreneur is the founder or director of the client organization);

4. The customer is the only client of an individual entrepreneur;

5. The client company calculates and pays salaries to employees and stores their work books.

To carry out cargo transportation and provide transport services you can use OKVED code 78.3 “Other personnel recruitment activities” from Section N. Administrative activities and related additional services of the Rostekhregulirovaniya Classifier dated January 31, 2014 No. 14-ST . This group includes all types of transportation of goods by land, except for transportation by rail.

To provide logistics services, you can use code 82.1 “Administrative, economic and support activities to ensure the functioning of the organization” (this group includes the provision of a wide range of administrative services for a fee or on a contractual basis, including logistics services).

An entrepreneur must notify the Federal Tax Service about a new type of activity within three days from the date of its commencement. To register new code OKVED, it is necessary to submit to the statistics department an application for the assignment of codes (in any form), indicating the full name of the new and old types of activity and opposite them - the code of each.

After which you need to notify about new OKVED codes tax office by submitting an application on form No. P24001. In the application on form 24001, only the first page (sheet 001), a sheet with new data (when changing OKVED codes, this is sheet “E”, and the last sheet “G” - information about the applicant) are filled out. The remaining sheets are not required to be attached to the application.

Section 1 of sheet “E” shall indicate at least four digital characters. If no OKVED codes are required to be excluded from the register, section 2 “Information on codes according to the All-Russian Classifier of Types of Economic Activities subject to exclusion from the Unified state register individual entrepreneurs" sheet "E" is not filled out.

The rationale for this position is given below in the materials of the GlavAccountant System and the Lawyer System.

• subject of the contract;
• cost of services;
• payment order;
• rights and obligations of the parties;
• conditions for the provision of personnel;
• contract time.*

The Federal Antimonopoly Service of the North-Western District, in a decision dated December 23, 2008 in case No. A56-25656/2007, also included the procedure for accepting services as essential conditions, the Fourteenth Arbitration Court of Appeal in a decision dated March 3, 2009 in case No. A44-3292/2008 (by resolution of the Federal Antimonopoly Service of the North-Western District dated June 15, 2009 No. A44-3292/2008, the case was sent for a new consideration, but the provisions regarding the essential terms of the outsourcing agreement have not changed) - the responsibility of the parties, and the Second Arbitration the court of appeal in its decision dated April 10, 2009 in case No. A28-11584/2008-315/17 – the scope of work to be performed and the mandatory conclusion by the contractor employment contract with each of the employees.

Advice

To avoid problems after concluding an agreement, it is necessary to check not only the terms of the agreement, but also the company itself with which the customer plans to enter into an outsourcing agreement.

Before concluding a contract, it is advisable to check the very fact of the existence and activities of the organization providing services, as well as the presence of specialists with the required qualifications and professional experience.

When it is important for the customer to observe confidentiality by the contractor, that is, compliance with official and trade secret, then you need to check outsourcing company also on the subject of integrity. This is important because other people’s personnel, due to their job function, receive access to confidential information about the customer company.

If you plan to transfer to a contractor the functions of carrying out activities that are subject to licensing, then you simply cannot do without checking the availability of the appropriate licenses. To do this, you need to request their certified copies from the contractor and contact the authority that issued these licenses to confirm their validity.*

In addition, if the contractor intends to provide personnel with foreign citizens or stateless persons, then it is necessary to check their availability of work permits. If they are allowed in any form to perform work or provide services without the appropriate permits, then it will be considered that the customer has involved them in labor activity(). And this may entail administrative liability for the latter (see, for example, the resolution of the Federal Antimonopoly Service of the Volga District dated May 4, 2012 in case No. A55-17704/2011).*

Subject of the agreement and conditions for the provision of personnel

The subject of the outsourcing (outstaffing) agreement is the provision of the contractor’s personnel to the customer. It is worth noting that the subject will not be people, but rather the services associated with such provision.

It is necessary to most specifically define the functions transferred to the performer. Their list should be something like job description employee in labor relations. Since it is often difficult for the contractor to outline the full range of tasks in advance, it is convenient to include them in a separate document, which will be an integral part of the contract (for example, call it “Appendix 1”), and provide for the so-called transition stage in the contract. During this stage the customer will transfer necessary documentation and detail the outsourced functions in the specified document.

“Under this agreement, the customer transfers to the contractor the performance of non-core functions, the list of which is contained in Appendix 1, which is an integral part of this agreement.”

If the customer does not indicate any service in the list of functions that the contractor must provide, then he cannot require the contractor’s personnel to provide it. Also, the customer will not be able to make a claim in connection with the performer’s duties not being fully performed.

Therefore, it will be useful for the customer to provide in the contract a procedure for changing the volume of services provided under the contract.

Issues regarding the provision of personnel must be decided by the contractor. It is he who is obliged to fulfill all requirements labor legislation in relation to the personnel who will be transferred under the contract to the customer:

• conclude or amend employment contracts;
• review agreements, collective agreements, local regulations.

It is the contractor who must provide the employees with the documents necessary so that they can perform their functions under the outsourcing agreement. If this is not done, the customer may face significant risks.*

The conditions for the provision of personnel include, among other things, the number of employees of a certain profession and qualification (resolution of the Second Arbitration Court of Appeal dated April 10, 2009 in case No. A28-11584/2008-315/17). It is advisable to also include requirements for professional experience performer's personnel. The quality of the services received will directly depend on these conditions.

If the contractor does not provide the customer with the personnel specified in the outsourcing agreement, the customer can recover from him losses associated with failure to fulfill the obligation (Clause 1 of Article 15 of the Civil Code of the Russian Federation).

Other conditions

1. The contract should include a provision on confidentiality (maintenance of official and commercial secrets) and non-disclosure of personal data of employees that will become known to the contractor. To do this, it will be necessary to agree on a specific list of confidential information.

An example of the wording of a confidentiality clause in an outsourcing (outstaffing) agreement

“Each of the parties to the agreement undertakes to keep confidential commercial, financial and other confidential information, as well as personal data of employees received from the other party during the execution of this agreement. All materials of the contractor, compiled by the contractor in the performance of obligations, are confidential information of the customer and cannot be disclosed to third parties without the written consent of the customer.”

2. The contract must contain conditions for documenting the services provided: the mandatory presence of reports, invoices, acts of provision of services signed by both parties.

An example of the wording of the terms of an outsourcing (outstaffing) agreement on documenting the services provided

“The Contractor undertakes to provide the customer with written reports on the progress of the provision of services under this agreement by the __ day of each month following the reporting month,” “The certificate of provision of services is drawn up and signed by the parties within ___ business days from the date of provision of the report and is confirmation of the provision of services by the Contractor to the customer."

3. The parties must agree in the contract the cost of services provided under the outsourcing (outstaffing) agreement and the payment procedure. It should be taken into account that the subject of the contract is services for the provision of personnel, and the customer pays precisely for this service, and not for the work of specific employees.

Advice

In the contract for the provision of personnel, it is worthwhile to additionally stipulate that all costs of maintaining employees are borne by the performing company, or indicate exactly what payments must be made.

Advice

The customer should ensure that the terms of the contract ensure that the cost of the services provided is proportionate to their volume, quality and labor costs.

The cost of services under an outsourcing (outstaffing) agreement can be determined in different ways, for example, in the form of a fixed amount per month (or even per hour) for the services provided by each employee of the contractor.*

Advice

If payment for services depends on the time actually worked by the contractor’s staff, the contract must agree on the procedure for accounting for it. For example, you can use a time sheet in a form convenient for the parties. Otherwise, if services are not provided in full, it will be difficult for the contractor to justify incomplete payment for services (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 3, 2006 No. A05-13816/2005-32).

4. It makes sense, in a separate appendix, to regulate the amount and procedure of liability of the parties to the contract and the provided personnel for possible violations:

• behind poor quality delivery services and for failure to comply with reporting deadlines. For such situations, it is advisable to provide for liability in the form of compensation for damage or penalties;

Advice

It will also be useful to agree on the possibility and procedure for the customer and contractor to replace personnel.

• for damage caused by agency workers to the customer, because it will not be possible to recover compensation from them as from ordinary workers (they are not in an employment relationship with the customer). Thus, the contract can include the following condition: “If the contractor’s staff causes material damage to the customer, including for the shortage of valuables entrusted to these employees, the contractor is obliged to compensate the customer for this damage”;
• for damage caused by agency personnel to third parties during the performance of work. In this case, the contract should include the following condition: “The contractor bears all responsibility for damage caused by the contractor’s employees to third parties.”

5. If personnel involved under an outsourcing (outstaffing) agreement work on the customer’s premises, the agreement must additionally provide for:

• working hours of the contractor’s personnel (to ensure normal functioning with the customer’s employees);
• the procedure for interaction between the customer and the contractor’s personnel (who has the right to give tasks within the framework of the functions performed, the form of these tasks, the procedure for transferring the documentation necessary for the work, etc.).

It should also be taken into account that with this form of work there is a risk that the contract will be recognized as an employment contract.

6. And of course, you need to agree on the procedure for canceling the contract. Although the outsourcing (outstaffing) agreement is subject to provisions on the customer’s right to an unmotivated unilateral refusal (clause 1 of Article 782 of the Civil Code of the Russian Federation), it will be useful, on the basis of paragraph 3 of Article 450 of the Civil Code of the Russian Federation, to provide for cases in which the customer will be able to refuse the contract, without paying the contractor the actual expenses incurred by him. These cases may include a violation by the contractor of the terms of provision of services (either one-time or systematically) or a unilateral change in the price of services by the contractor.*

Svetlana Popova

Sergey Aristov

Alexander Bychkov

Under an outsourcing (outstaffing) agreement, the employer (contractor), who has personnel of a certain category, provides them to the customer for a fee to perform production-related functions. The complexity of these relations lies in the complexity: they are subject to both labor and civil law standards.

Attention! The regulatory authorities (Federal Tax Service of Russia and the Federal Tax Service of Russia) are suspicious of outsourcing agreements and examine their content in detail.

This is due to the fact that often in practice unscrupulous customers enter into these contracts solely for the purpose of creating an “artificial” situation in order to obtain tax benefits or financial compensation from the budget. Such attempts are suppressed by regulatory authorities.

Among the main criteria on the basis of which regulatory authorities come to the conclusion that the customer is dishonest, the following can be identified.

1. The customer is the only client of the contractor to whom the latter provided his staff; he has no other clients (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 28, 2009 No. 17643/08, FAS West Siberian District dated March 27, 2012 in case No. A75 -1765/2011).

2. The customer and the contractor are interdependent, which is reflected in the presence of the same persons in their leadership positions (resolution of the Federal Antimonopoly Service of the East Siberian District of December 14, 2011 in case No. A58-1935/11).

3. The customer and the contractor have the same address, the contractor does not have its own assets and profits from activities (if the fee under the outsourcing agreement is equal to the amount of the wage fund) (resolution of the Federal Antimonopoly Service of the West Siberian District dated December 3, 2010 in case No. A45- 16746/2009).

4. The contractor was created shortly before the conclusion of the outsourcing agreement (resolution of the Federal Antimonopoly Service of the West Siberian District dated February 27, 2010 in case No. A27-929/2009, the decision of the Supreme Arbitration Court of the Russian Federation dated July 5, 2010 No. VAS-16107/09 refused to transfer this cases to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the order of supervision).*

See also: What needs to be checked when drawing up an outsourcing (outstaffing) agreement.

When working with provided personnel

The authority to manage the provided personnel is transferred to the customer on the basis of Part 6 of Article 20 of the Labor Code of the Russian Federation. It gives the employer the right to authorize any person to exercise certain rights and obligations in relation to employees that arise from the employment relationship. Thus, within the framework of an outsourcing (outstaffing) agreement, the customer is transferred the rights to:

• instruct employees to perform functions that they must perform under the contract;
• distribute responsibilities among employees.

*It must be remembered that there is no labor relationship between the employee and the customer, and the customer has no right to interfere in the management of the employee’s work. The provided personnel performs the function specified in the employment contract with the contractor and is subject to the Rules labor regulations, which were installed by the performer. The customer cannot apply to the provided employees disciplinary action, remove him from the work performed (in the manner prescribed by the Labor Code of the Russian Federation) or dismiss him on his own initiative.

To change any condition of the employment contract between the contractor and his employee, the customer must contact the contractor (for example, to change the working time condition). Only the contractor under an outsourcing (outstaffing) agreement can sign an additional agreement to the employment contract () with each employee. The contractor also prepares documents when changes need to be made. labor functions provided workers.

Advice

Before allowing the provided employees to perform work, it is advisable to familiarize them with the local regulations by signing regulations, which are related to work activities (for example, in the field of labor protection).

Paying salaries, providing staff social guarantees, providing safe conditions labor, resolving labor disputes, communicating with trade unions, etc. should be handled by the contractor. He is also responsible for violation of the rights of workers sent under an outsourcing agreement, even if such violations were committed by the customer (for example, lack of safe working conditions). The provided personnel have an employment relationship only with the contractor and require anything in connection with the performance of their labor responsibilities maybe only from him.

But the customer must indicate to the provided employees what work they must perform and its scope.

Can a customer prevent an employee assigned to him from performing his job duties?

Maybe, but there must be a reason for this.

Otherwise, contractual liability to the performer may arise. The fact is that an outsourcing (outstaffing) agreement often provides for penalties from the customer for unreasonably preventing the assigned employee from performing his job duties. By doing this, performers insure themselves against unnecessary expenses, because they will still have to pay employees for forced absence ().

Difficulties may also arise if an accident occurs at work with the employee provided. In practice, as a rule, the investigation is carried out by the contractor, despite the fact that the accident occurred while performing work for the customer.

In any case, the courts will consider the case from the position of the injured worker, and the amount of compensation for damage in connection with the work injury will be recovered from the executive bodies of the Federal Social Insurance Fund of Russia.

A separate issue concerns liability for damage caused by an employee to the customer’s property and third parties. If this harm is caused during the performance of labor duties, then the contractor will compensate for the harm (clause 1 of Article 1068 of the Civil Code of the Russian Federation). However, if the employee causes harm not while performing the duties provided for in the employment contract, then the performer will not be held liable for the damage caused.

Advice

In this case, the contract should include a condition that the contractor is responsible for all actions of the assigned employee (including those not related to the performance of his job duties) as if he were his own and accepts full responsibility to the customer.

The following risks may arise when working with provided personnel.

Firstly, the relationship between the customer and the personnel provided under the outsourcing agreement (outstaffing) can be recognized as labor (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 16, 2010 in case No. A17-3552/2008). This is due to the fact that labor relations arise on the basis of the employee’s actual admission to work, even if the employment contract was not properly drawn up (Part 2 of Article 16 of the Labor Code of the Russian Federation). Labour Inspectorate such an assumption may be taken as the start of work by the provided employee in the customer organization. If the customer is recognized as an employer, the court will require him to draw up an employment contract, oblige him to restore the violated rights of the employee and bring him to administrative responsibility for violating labor laws (). In this case, the customer will not be able to recover losses from the contractor by way of recourse.

Advice

To avoid such consequences, the customer must:

• carefully and in great detail work out the outsourcing agreement;
• check the existence of an employment contract between the provided personnel and the contractor.

It is necessary to ensure that the contractor draws up documents on sending an employee to the customer under an outsourcing agreement.

In addition, it would be useful to include in the contract a condition that the contractor is obliged to compensate the customer for any amounts of fines that will be presented to the latter by authorized state or municipal authorities in connection with the involvement of the contractor’s employees, for example, if the necessary permissions for this are not available.

Secondly, there is a risk of leakage of confidential information. This is especially true if someone else’s personnel, due to their function under the contract, have access to such information (for example, if the customer has entered into an outsourcing agreement for accounting).

When maintaining documents

To avoid adverse consequences, the customer needs to monitor how the contractor maintains documentation, and, in addition, carefully document all operations for the provision of services by the contractor’s employees.

So, you need to have a written agreement, copies of the license (in cases of carrying out activities specified in paragraph 2 of Article 1 and paragraph 1 of Article 12 Federal Law dated May 4, 2011 No. 99-FZ “On licensing individual species activities"), the original invoice, the invoice for prepayment of services, the original of the bilateral act on the provision of personnel signed by both parties to the agreement, as well as completed standard interindustry forms of primary accounting documents approved by the resolutions of the State Statistics Committee of Russia. The customer should also issue an order regarding the need to attract qualified personnel from outside.

All personnel document flow is carried out by the contractor. Only him officials can draw up and sign everything personnel documents in relation to employees: orders on hiring, transfer or dismissal, recruitment overtime work, working on weekends and holidays, documents for salary payment, etc.*

If payment for the contractor’s services depends on the time actually worked by his employees, then it is advisable for the customer to keep records of this time. To do this, you can use, for example, a time sheet, drawn up in a form convenient for the parties and signed by representatives of both parties. Otherwise, if the contractor does not provide services in full, it will be difficult for the customer to justify incomplete payment for services.

The preparation of this report card must be carried out by the contractor, but the data for it can be provided by the customer’s employees.

Should the customer pay for overtime of assigned personnel if it is reflected in the timesheet, but is not provided for in the standardized task?

No, in such a situation the customer can only pay for the number of standard hours worked by the contractor’s employees.

If there is a standardized task agreed upon by the parties, payment is determined not simply on the basis of a working time sheet, but taking into account the volume of work performed (resolution of the Federal Antimonopoly Service of the North-Western District dated December 15, 2010 in case No. A56-4588/2009).

It is necessary to organize a record of issued powers of attorney to persons authorized to sign contracts and represent the organization. To do this, it is advisable to create a special logbook. It is advisable to develop its form independently and approve it as an annex to the order on accounting policies. Using the same principle, it will be useful to organize the accounting of contracts.

The document confirming the actual fulfillment of obligations stipulated by the outsourcing (outstaffing) agreement is an act on the provision of personnel, and not an act on the provision of services. Invoices must be attached to the act.

Svetlana Popova

Chief Consultant of the Department of Public Law and Procedure of the Supreme Arbitration Court of the Russian Federation

Sergey Aristov

senior expert of the Law Firm "Sistema Lawyer"

Alexander Bychkov

boss legal department CJSC "TGK Salut"

Most individual entrepreneurs rarely have to contact the registration authority (tax office) to make changes to the Unified State Register of Individual Entrepreneurs.

Entrepreneurs - citizens of Russia need to do this only in two cases:

• the citizenship of the entrepreneur has changed;
• the types of activities carried out have changed entrepreneurial activity, in connection with which there was a need to change the codes according to the All-Russian Classifier of Types of Economic Activities (OKVED).*

To make changes to the Unified State Register of Individual Entrepreneurs (USRIP), an individual entrepreneur (applicant) must submit to the inspection a set of documents established by law.

This must be done within three working days from the moment the information about the entrepreneur has changed*. Moreover, the day of submission of documents will be considered the day when the inspection receives them (clause 2 of Article 9 of the Law of August 8, 2001 No. 129-FZ). For example, if an entrepreneur was issued a certificate of termination of Russian citizenship on September 5, 2013, then he will need to ensure that the inspectorate receives the kit necessary documents no later than September 10, 2013.

Attention: if the entrepreneur does not inform the inspectorate about the changes, negative consequences will occur.

Firstly, the Unified State Register of Individual Entrepreneurs will contain outdated data about the entrepreneur, which may cause difficulties in his further interaction with counterparties and other persons, including government agencies. Secondly, there will be a risk that the entrepreneur will be brought to administrative responsibility.

Documents for making changes to the Unified State Register of Individual Entrepreneurs

To make changes to the Unified State Register of Individual Entrepreneurs, the following documents must be submitted to the tax office (Clause 1, Article 22.2 of Law No. 129-FZ of August 8, 2001):

1) application for amendments to information about individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs, in form No. P24001. The procedure for filling out the application is established in section XV of the Requirements for the preparation of documents. Please note: as of July 4, 2013, new application forms and rules for filling them out are in effect;*

Situation: Is it necessary to have a person’s signature certified by a notary on an application to amend the information contained in the Unified State Register of Individual Entrepreneurs?

This depends on the method of submitting documents to the tax office.

The signature on the application does not need to be certified in each of the following cases:

• the applicant submits documents directly to the inspectorate and at the same time presents a passport or other identification document;
• the applicant submits documents through the multifunctional center, presents a passport (other identification document) and signs the application in the presence of an employee of the multifunctional center;
• the applicant submits documents through a single portal of state and municipal services.

In all other cases, the applicant's signature must be notarized.

Such rules are established in paragraph 2 of clause 1.2 of Article 9 of the Law of August 8, 2001 No. 129-FZ.

2) a copy of a document confirming the change in information previously entered into the Unified State Register of Individual Entrepreneurs (for example, a copy of a foreign citizen’s passport, a copy of a residence permit, etc.).*

Situation: Is it necessary to notarize a copy of a document confirming a change in information previously entered into the Unified State Register of Individual Entrepreneurs?

This depends on the method of submitting documents to the tax office.

There is no need to certify a copy if two conditions are met:

• the applicant submits documents directly to the inspectorate;
• The applicant submits along with a copy the original document confirming the change in the information previously entered into the Unified State Register of Individual Entrepreneurs.

In this case, the inspection returns the original along with a receipt for receipt of the documents.

In all other cases, the accuracy of the submitted copy must be certified by a notary.

Such rules are established in paragraph 2 of Article 22.1 of the Law of August 8, 2001 No. 129-FZ.

Alexander Porotikov

Candidate of Legal Sciences, Judge of the Nineteenth Arbitration Court of Appeal

Dmitry Porochkin

Chairman of the Youth Entrepreneurship Committee of Business Russia, President of the Moscow Young Entrepreneurs Club

Vitaly Perelygin

expert of the USS "Sistema Lawyer"

4. ORDER, CLASSIFIER OF ROSTECHREGULATION DATED 01/31/2014 No. 14-ST, OK 029-2014, 029-2014 “All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014”