Nowadays, everyone knows the abbreviation IP - an individual entrepreneur. But not everyone imagines the legal status of this IP. The question is often asked: "IP - physical or entity". Let's try to figure it out.
Who can do business?
According to the law, any commercial activity can be carried out with confirmation of one's own legal status in accordance with legislative acts. As you know, any kind of it, aimed at making a profit, belongs to it. In Russia, it can be handled by legal and
As you know, the forms of legal entities are state (as well as municipal unitary) enterprises and commercial organizations. Another category, which is allowed this same - individual entrepreneurs. It is written in black and white in the Civil Code: " Individual entrepreneur(IP) carries out its activities without the formation of a legal entity (legal entity)". But why in this case the question is increasingly heard: "IP - an individual or a legal entity?". Is it really all about our flagrant legal illiteracy?
About problems and confusion
It turns out that everything is not so simple. The reason for the emergence of such doubts is that the same Civil Code, after determining the individual entrepreneur, almost immediately reports that the same provisions and rules that regulate the activities of legal entities apply to its activities. Often, the tax authorities impose requirements on entrepreneurs that are similar to the requirements for commercial organizations. This is where confusion arises, in which both the individual entrepreneurs themselves and the regulatory bodies to which they are accountable are confused in the numerous types and forms of reporting required from legal entities and entrepreneurs.
An individual entrepreneur has to defend his rights in the tax office through lengthy complaints and proceedings. Some confusion also reigns in the activities of banks related to individual entrepreneurs. Not all banks clearly understand themselves: is an individual entrepreneur an individual or a legal entity? What guidelines apply to entrepreneurs? Because of this, individual entrepreneurs are forced to make mountains of unnecessary reports, constantly defend their rights and try to change the bank to a more loyal one.
Compare individual entrepreneurs and legal entities
Maybe, nevertheless, IP is a legal entity? Let's see what exactly brings individual entrepreneurs closer to legal entities. Mainly these are questions. financial discipline. Today, registering an individual entrepreneur implies the obligation to keep a clear indication of income and expenses Money similar to legal entities. They are obligated to hand over tax reporting. If a citizen registered as an individual entrepreneur receives income as an individual (for example, from renting or selling housing), he will have to submit two declarations - one as a private person, the other as an individual entrepreneur, indicating income from entrepreneurial activity.
The tax inspectorate checks individual entrepreneurs in the same way as legal entities. The same applies to other regulatory bodies. An individual entrepreneur reports to the labor and fire inspectorates, the Committee for the Protection of Consumer Rights and numerous other authorities.
About hired labor
An individual entrepreneur has the right to attract employees, make entries in work books. It does not matter to working citizens whether an individual entrepreneur is a legal entity or not. The Civil Code of the Russian Federation declares for all employees equal rights in the field labor law regardless organizational form employer. In order to respect the rights of employees, an individual entrepreneur is obliged to conclude official employment contracts, pay contributions to all off-budget funds and pay taxes for their employees.
By the way, an individual entrepreneur has the right to choose the taxation system that is most beneficial for him, which also makes him related to a legal entity.
Let's compare an individual entrepreneur and an individual
Is there any difference between an individual entrepreneur and a legal entity? There is, and not just one. An individual entrepreneur has a lot in common with an individual. In particular, the individual entrepreneur can use all income at his own discretion and at any time, without reporting to anyone. As you know, in a commercial organization, income is paid only once a quarter in the form of dividends. In this important issue, an individual entrepreneur, without any doubt, enjoys much more freedom compared to a legal entity.
From a legal point of view, registration of an individual entrepreneur does not oblige him to keep accounting records and without fail open a bank account for doing business. Such an entrepreneur can settle in cash (of course, observing all legal norms). Although in practice today this practically does not occur.
About fines and stamps
Another important difference relates to the amount of fines that inevitably occur due to errors in the maintenance and official execution of business documents. Penalties for such violations, voluntary or involuntary, are very substantial. for legal entities by an order of magnitude more than for individuals, to which IP refers in this matter.
Like any individual, an entrepreneur is not required to have a seal, unlike an organization. According to the law, a signature is enough to certify documents. But it should be noted that in practice, most partners of individual entrepreneurs are distrustful of this form of registration of contracts. Most SPs will wind up sooner or later own seal. Thus, this difference can be considered rather conditional.
Other nuances
Since recently, only legal entities can trade in alcoholic beverages, so many entrepreneurs had to urgently register an LLC or other forms of legal entities. Despite the right to have employees, the entrepreneur is obliged to personally conduct his own business and all documents must bear his own signature. Another person has the right to sign any documents for IP only by proxy. Thus, the position of director or CEO in the staff of IP employees - an absolute fiction, because according to the law these persons have the right to sign responsible documents without a power of attorney.
The entrepreneur retains his status in the event of official termination of activities. Thus, he must constantly pay contributions to the PF ( Pension Fund) regardless of the availability of income, while a legal entity in the absence of activity and income has the right to dismiss the entire staff or send them on unpaid leave (and not pay any contributions).
So all the same, IP - an individual or a legal entity?
From all of the above, it becomes clear that with all the contradictory and controversial points of our legislation, an individual entrepreneur is still an individual, and not a legal entity, which is emphasized by the Civil Code, but in his person is obliged to accept most of the regulations and requirements governing the activities of organizations, unless direct indications of exceptions to the rules for individual entrepreneurs.
Entrepreneurial activity is characterized by the absence of certain limits in making payments in cash. Unlike an individual entrepreneur from a legal entity, his obligations do not include opening a current account and making a seal at the time it is considered prerequisite existence for a legal entity. Another difference, which at the same time is an advantage, can be considered the absence of a requirement to have constituent documents. An individual entrepreneur is invariably the only person who owns all the rights and income received. Thus, the solution to the dilemma "Is the IP a legal entity or not?" quite obviously: NO. However, when carrying out entrepreneurial activities, in no case should one ignore the fact that an individual entrepreneur has the powers of a legal entity. Video: who is the IP (29 votes, average: 4.20 out of 5) Loading…
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IP as a physical person (of the same car, apartment, land) even if this property was not used in business activities.
- An individual entrepreneur is obliged to pay taxes in a timely manner in accordance with the chosen form of taxation, and also to make mandatory contributions to the FIU.
- If there are employees, the individual entrepreneur is obliged to act as their tax and insurance agent and pay for them to the appropriate budget funds.
- In cases of litigation against persons with legal status individual entrepreneur, the first thing to do is to determine in what capacity the citizen acted at the time of the offense - as an individual entrepreneur or as an individual.
IP - an individual or a legal entity? is the IP a legal entity?
Entrepreneurs are subject to certain restrictions. Back to Table of Contents ○ What does the IRS say? From the point of view of tax legislation, individual entrepreneurs are individuals with a special status.
Nevertheless, the Federal Tax Service provides for individual entrepreneurs preferential taxation systems with minimal reporting. Individual entrepreneurs on a special account. Separate rules and regulations are developed for them.
Info
Back to Table of Contents ○ Legal advice: ✔ Can an individual entrepreneur be transformed into a legal entity? There is no direct prohibition on transformation in the legislation, that is, this is allowed. To do this, you must contact the territorial office of the Federal Tax Service and submit the relevant documents.
✔ Can an individual do business without opening a sole proprietorship or LLC? Legislation does not allow commercial activities without registering.
Is an individual entrepreneur a legal entity or an individual?
Permanent documentary control of cash flow, mandatory opening of a bank account Disposes of profits at its own discretion The head does not have the right to withdraw the proceeds received Can not engage in any type of activity No restrictions on activities Pays contributions to the Pension Fund, even if there is no profit There is an opportunity not to pay contributions to PFR in the absence of income Cannot sell a business No prohibitions on selling a business Lower penalties High penalties in case of violations of the RF Tax Code Cannot attract investors Possibility to attract investors Thus, each of the legal forms has its pros and cons, and any existing an individual entrepreneur can register an LLC by contacting the Federal Tax Service with documents, but taxes and contributions will have to be paid for all forms of activity.
Is it an individual or a legal entity?
- An individual entrepreneur is a specific person, a legal entity is an organization.
- Registration of a person as an individual entrepreneur is carried out at the place permanent residence, and the legal entity is registered at the legal address.
- An individual entrepreneur operates independently, a legal entity is a team of people (however, both of them can be employers).
- The property of the organization and its founders is separated from each other, the individual entrepreneur, in turn, is liable with all his property, as an individual.
- IP does not have its own name.
- A legal entity is required to have a seal and a bank account, for individual entrepreneurs, both are advisory in nature.
- The activity of a legal entity is impossible without the availability of statutory documents.
Organizations have the right to conduct commercial activities in any area that does not contradict the law.
Legal status of the entrepreneur: is the SP an individual or a legal entity?
Attention
In fact, an individual and an individual entrepreneur have many common features. However, maintaining certain types entrepreneurial activity without registration is not allowed.
We will tell you what are the similarities and differences between an individual entrepreneur and an individual. ✔ Common signs. Common facts include the following:
- Legally, individual entrepreneurs and individuals are equal.
- This is a specific person with a full name and identification number.
- The place of permanent registration is the same.
- An individual entrepreneur can act as a citizen when concluding transactions.
- An individual and an individual entrepreneur have the right to conduct business operations, conclude transactions, draw up Required documents and take legal action.
- In the event of a debt, individuals and individual entrepreneurs are liable with the property they own.
From the point of view of legislation, an individual entrepreneur is the status of an individual.
Legal status of an individual entrepreneur
Today, registering an individual entrepreneur implies the obligation to keep cash books with a clear indication of the receipt and expenditure of funds, similar to legal entities. They are required to file tax returns.
If a citizen registered as an individual entrepreneur receives income as an individual (for example, from renting or selling housing), he will have to submit two declarations - one as an individual, the other as an individual entrepreneur, indicating income from entrepreneurial activity. The tax inspectorate checks individual entrepreneurs in the same way as legal entities. The same applies to other regulatory bodies. An individual entrepreneur reports to the labor and fire inspectorates, the Committee for the Protection of Consumer Rights and numerous other authorities. About hired labor An individual entrepreneur has the right to attract hired workers, to make entries in work books.
IP - is it an individual or a legal entity?
Consideration controversial situations in court In accordance with the Arbitration Procedure Code of the Russian Federation, Arbitration court has the right to accept applications from organizations and individual entrepreneurs in the event of the following disputes:
- Economic: for example, about debts.
- Administrative: when conducting a business that is not legally registered.
- Organizational: bankruptcy of LLC.
- Tax: failure to pay advance payments on time.
- Corporate: when causing losses caused by co-founders, founders and participants to a legal entity.
- International economic: in case of default by a company registered on the territory of the Russian Federation in relation to a foreign citizen, or vice versa.
When issuing a decision on the imposition of penalties, the court has the right to be guided by data on the personal property of an individual entrepreneur.
Is this a legal entity or an individual? How does the law and the tax authorities answer this question?
However, it is absolutely wrong to believe that entrepreneurs have the status of a legal entity, because the Civil Code of the Russian Federation provides information that an individual entrepreneur is an individual who has the right to conduct entrepreneurial activities. Moreover, the equivalent of the concept of IP is the term "entrepreneur without a legal entity", which was used in all legislative acts at the beginning of the current century.
Each person can start doing business and get the status of an individual entrepreneur, and for this he does not need to own an office, and the place of registration of an entrepreneur can be his place of residence. Even if you are not registered in the prescribed manner and within the prescribed time as an individual entrepreneur, but you are engaged in entrepreneurial activity, then in this case you are also considered an individual entrepreneur, as stated in paragraph
2 tbsp. 11 h. 1 of the Tax Code of the Russian Federation.
IP - an individual or a legal entity?
As you know, in a commercial organization, income is paid only once a quarter in the form of dividends. In this important issue, an individual entrepreneur, without any doubt, enjoys much more freedom compared to a legal entity.
From a legal point of view, registration of an individual entrepreneur does not oblige him to keep accounting records and without fail to open a bank account for doing business. Such an entrepreneur can settle in cash (of course, observing all legal norms).
Although in practice today this practically does not occur. On fines and seals Another important difference relates to the amount of fines that inevitably occur due to errors in the maintenance and official execution of business documents.
Penalties for such violations, voluntary or involuntary, are very substantial.
The Civil Code states in black and white: “An individual entrepreneur (IP) carries out his activities without forming a legal entity (legal entity).” But why, in this case, the question is increasingly heard: “Is an individual entrepreneur an individual or a legal entity?”. Is it really all about our flagrant legal illiteracy? About problems and confusion It turns out that everything is not so simple. The reason for the emergence of such doubts is that the same Civil Code, after determining the individual entrepreneur, almost immediately reports that the same provisions and rules that regulate the activities of legal entities apply to its activities. Often, the tax authorities impose requirements on entrepreneurs that are similar to the requirements for commercial organizations.
However, there is still a difference between these concepts. ✔ Features. The difference between an individual entrepreneur and an individual lies in the system of income taxation and the permissible field of activity.
For example, an individual with IP status cannot be employee and run a business at the same time. A person, being an individual entrepreneur, can be an employee, but as an individual.
Many types of commercial activities are not available to an individual who does not have the status of an individual entrepreneur. So, for example, he cannot open a pavilion and sell any goods there or engage in the provision of household services population. Back to Table of Contents ○ Comparison of sole proprietorship and legal entity. Quite often you can find the identification of the status of an individual entrepreneur and a legal entity. This is not entirely correct from the point of view of legislation, but nevertheless, there are certainly similarities between these statuses.
Any citizen has the right to engage in commercial activities without creating a legal entity, subject to the official registration of such a business. At the same time, individuals often have a question: Is an individual entrepreneur a legal entity or an individual? It is sometimes difficult to understand the topic, especially since the same Civil Code equalizes the requirements applicable to legal entities and individual entrepreneurs (paragraph 3 of article 23).
Is the IP an individual or a legal entity?
If to speak plain language, IP is an individual who is vested with the right to conduct legal activities, subject to registration of such a status. When creating an entrepreneurship, a citizen continues to be called by his own name, but gets the opportunity to open a business. For example, there was a man Petrov Vasily Ivanovich, he registered as an entrepreneur and Petrov Vasily Ivanovich became an IP. From that moment on, he can legally engage in entrepreneurship.
It would seem that there is nothing difficult in understanding an individual entrepreneur - is it an individual or a legal entity. Meanwhile, at detailed consideration confusion often arises, the basis for which is the reservation in paragraph 3 of Art. 23 GK. Literally, the text reads as follows: "unless otherwise follows from the law, other legal acts or the essence of the legal relationship." This means that an individual entrepreneur is controlled at the legislative level in the same way as a legal entity, if there is no special law that separately regulates the requirements for an entrepreneur.
From the foregoing, we can draw the main conclusion - any citizen, including foreign nationals, has the right to engage in commercial activities after official registration in the Unified Register. In the process of work, an individual entrepreneur is obliged to follow the regulatory requirements developed for entrepreneurs, and in the absence of such, the legislative provisions common to individual entrepreneurs and legal entities. Further, in order to clearly understand whether an individual entrepreneur is a legal entity and in what situations, we will look at the similarities and differences between an individual entrepreneur and a legal entity.
Differences between sole proprietorship and legal entity
Like an organization, an entrepreneur is required to register under Law No. 129-FZ of 08.08.01 in order to open a business, the list of directions of which is much narrower for individual entrepreneurs than for legal entities. For obligations arising as a result of economic activity, the entrepreneur bears full property liability (Article 24 of the Civil Code), except for those objects to which it is prohibited to apply a penalty according to the norms of the Code of Civil Procedure. This is the main difference between an individual entrepreneur and an enterprise: a legal entity is liable for obligations only in the amount of the authorized capital.
Another difference is that when you create a company, you must contribute to the charter. This is not required when starting a business. In addition, an individual entrepreneur can work without a current account, and the registration procedure is simplified and reduced to 3 working days - there is no need to develop constituent documentation, a passport, an application and a receipt for paying the fee are enough. However, these are all minor nuances, meanwhile, there is another significant advantage of entrepreneurship, it is the difference between an individual entrepreneur and a legal entity. It is about the management of income. To use the funds, the entrepreneur does not need to pay additional taxes and confirm intended use. And the founder of the organization must withdraw money as receiving dividends with the mandatory payment of personal income tax on the amount.
Similarities between Sole Proprietorship and Legal Entity
When carrying out commercial activities, an entrepreneur, on a par with a legal entity, can hire personnel under employment contracts and / or attract individuals from outside on the basis of civil law contracts. From the date of registration of a citizen as an individual entrepreneur, he has many obligations - to submit reports and pay taxes "for himself" and employees; for accounting, but to a lesser extent than for enterprises; optionally optimal system taxation; on registration of personnel changes, etc.
In a word, both legal entities and entrepreneurs must fulfill their obligations as employers, parties to contractual transactions and as participants in the system of tax relations with the state. But when it comes to responsibility, there are more differences than similarities. In addition to the already mentioned property liability, IP court cases are considered in arbitration, and the amount of penalties, as a rule, for entrepreneurs is “an order of magnitude” lower than for enterprises. In general, there are much more differences between entrepreneurship in the form of an individual entrepreneur and in the form of an organization than similarities. What to choose?
What is more profitable to register for a business - an individual entrepreneur or a legal entity
We have already found out the answer to the question: Is an entrepreneur an individual or a legal entity? The answer cannot be unambiguous, but according to its characteristics, an individual entrepreneur is more likely an individual. What status is most beneficial for starting a business? To do right choice many factors need to be weighed. First of all, specify the list of OKVED that you plan to implement. Next, consider whether you are ready to share powers with other founders and whether the requirement for full property liability for obligations is acceptable to you (Article 24 of the Civil Code).
Do not forget about the need to pay personal income tax on dividends when opening a company, as well as the obligation to register a current account. Is there a clear picture? If not, make a table with a list of shortcomings of the individual entrepreneur and legal entity, and then evaluate each feature point by point. In conclusion, I would like to note that only individual entrepreneurs are allowed to work on a patent, that is, PSN. For some types of activities, this tax regime helps to significantly save on the payment of fiscal payments without any reporting.
Since the legislation of the Russian Federation and other countries provides the opportunity to conduct business activities, both through an individual and a legal entity, the question of classifying individual entrepreneurs in these two categories is relevant.
This article offers a detailed understanding of what a legal entity is and what an individual is and answers the question of whether an individual entrepreneur is a legal entity or an individual, and what consequences follow from this.
What is a legal entity
The concept of a legal entity has been around for a long time. Some experts attribute the appearance of the first legal entities to the times ancient rome. But practical use of this concept, and given, as it is called “the institution of law”, began relatively recently. The birthplace of the modern understanding of the legal entity is England. And since case law is in force in this country, the birth of the modern legal entity took place in a litigation.
Solomon v. Solomon & Co. (1897) is the starting point that influenced the formation of the modern understanding (doctrine) of a legal entity. In the decision on this case for the first time, it was clearly stated that the company is an independent entity, a participant in civil law relations and a defendant in court. In civil circulation, it participates on an equal basis with individuals. The founders and other members of the company are not liable for its debts.
This understanding of a legal entity is also reflected in Russian legislation. Modern for new Russia the understanding of the term "legal entity" was given by the Civil Code of the Russian Federation, which entered into force (first part) on January 1, 1995.
In a slightly modified edition in 2014, the Civil Code of the Russian Federation gives the following characteristics of a legal entity:
- isolated property,
- the ability to respond with property for their debts,
- a legal entity exercises civil rights on its own behalf, as well as acquires,
- able to carry out civic duties,
- a legal entity acts as a defendant and a plaintiff in court.
When creating a legal entity, it must be registered in state register legal entities. At the same time, one of the organizational and legal forms provided for by law must be chosen for registration.
In addition, it should be added that a legal entity is not liable for the debts borne by its participants (shareholders, founders), and they, in turn, are not liable for its debts. There are a number of exceptions to the last rule, in particular, if the founders, when creating a legal entity, did not fully pay the authorized capital. But even in this case, the liability of the founders is limited only by the size of the unpaid share.
Running a little ahead, it is worth noting that the so-called “removal of the corporate veil” doctrine has not yet taken root in Russia. Generated by the same precedent legal system that is not characteristic of our state, this doctrine is quite popular abroad.
The essence of the doctrine lies in the fact that if a legal entity was used as an instrument for entrepreneurial activity, then the persons who stood behind this legal entity can be subject to civil liability measures that are usually applied to legal entities themselves. One of the few attempts to apply this doctrine in Russia is the decision in the case of Parex Bank.
The convenience of working through a legal entity, when doing business, is explained precisely by the protection of the founders of the company from the requirements of its creditors. A legal entity can conduct unprofitable activities, accumulating debts and "collecting" the claims of creditors. And if intent (fraud) is not found in the actions of its founders, then it will not be possible to apply measures against them, any responsibility. Given that the vast majority of legal entities in Russia are registered with a minimum authorized capital- 10,000 rubles, then this question is quite relevant.
Banks that issue loans and companies that have qualified lawyers on staff in order to avoid the possibility of loan defaults or other consequences of default, necessary condition the conclusion of contracts (for the provision of loans, loans, for example) puts the receipt of guarantees from counterparties. For example, a pledge of property, or a guarantee for possible debts of counterparties by the founders.
What is an individual
Further, to answer the question: "Is the IP a legal entity or an individual?" it is necessary to consider what constitutes a physical person. The Civil Code actually equates the concepts of "natural person" and "citizen". This follows from the title of the third chapter of the code "Citizens (individuals)". But here we must not forget that the effect of civil law applies equally to both Russian citizens and foreign citizens and stateless persons, unless otherwise specified in the law. But if we are talking on administrative legislation, its norms are valid depending on the presence or absence of citizenship of a particular individual.
From the norms of the Civil Code, the following characteristics of an individual can be distinguished:
- legal capacity - an individual is able to be a participant in civil legal relations and, accordingly, a bearer of civil obligations.
- legal capacity - an individual is able, through his actions, to acquire and then exercise rights and obligations, this characteristic depends on the age of the person.
- an individual, being a debtor, is liable for his obligation with all his property, with some exceptions established by law.
In general terms, these characteristics are similar to those of a legal entity. What distinguishes an individual from a legal entity? Here are some significant criteria for differentiation:
- an individual exists in reality - a legal entity is a fiction,
- an individual can be a citizen of the Russian Federation, a foreigner, a stateless person - legal entities are divided by organizational legal forms- LLC, JSC, State Unitary Enterprise, etc.
- in order for a legal entity to become a full participant in civil legal relations, it is necessary to register it, for a physical entity it is necessary to reach the age specified by law,
- a legal entity, if it is a commercial organization, is immediately created to engage in entrepreneurial activity - an individual (person) may never be engaged in such.
From the point of view of legislation, all activities carried out by an individual can be divided into four types:
- work and service
- provision of services and performance of works in a civil law manner,
- private practice,
- individual entrepreneurial activity
The first case refers to the activities in which the majority of individuals are engaged. The main number of citizens, gets a job, or goes to the service. In their case, the activity is carried out on the basis of an employment contract or service contract with the employer.
The second type includes citizens who, without a conclusion employment contracts, perform one-time services or works. Relations with customers, in such cases, are generally regulated by civil law and specified in civil law contracts. The key point in this situation is that such services (works) are performed by an individual on a one-time basis - such activities are not systematic, permanent, in nature.
Private practice includes the activities of notaries, lawyers, arbitration managers. Such activity by its nature is as close as possible to entrepreneurial, but at the same time it has an important social orientation. Therefore, it is regulated by law separately.
And finally, business citizens. They conduct a continuous, profit-making activity carried out at their own peril and risk. They are responsible for their debts with all their property, with the exception of property on which, according to the law, it is forbidden to foreclose. A citizen may be subject to bankruptcy proceedings in cases and in the manner prescribed by law.
In addition to these types of activities carried out by individuals, in the near future in Russia it will be possible to carry out activities on the basis of a patent, without registering as an entrepreneur.
What is an IP?
So, having analyzed the two indicated categories, between which it is necessary to make a choice, we determine, after all, what the IP refers to, a legal entity or an individual.
First, it is worth recalling what the abbreviation IP stands for. This name, which came to replace the previously widely used one, means - "individual entrepreneur". The Civil Code does not provide an explanation for the term "individual entrepreneur". Instead, it is said that an individual can engage in entrepreneurial activities after registering as an individual entrepreneur.
Issues related to registration are the responsibility of tax authorities. The activities of the tax authorities are regulated by the Tax Code of the Russian Federation. In it, we find the concept of an individual entrepreneur. According to tax code RF individual entrepreneur is characterized by the following features:
- registration in statutory okay,
- carrying out entrepreneurial activities without forming a legal entity,
- these are only individuals.
These characteristics of an individual entrepreneur (individual entrepreneur) make it possible to unambiguously answer the question “Is an individual entrepreneur a legal entity or an individual?”. IP is only an individual. It remains only to answer why this question arose, and with what it is connected.
The fact is that, according to the norms of civil law, the rules and regulations governing the activities of legal entities are applied to the activities carried out by the IP - commercial organizations. Accordingly, if the law somewhere states that certain norms apply to legal entities, therefore, it must be understood that they also apply to individual entrepreneurs, unless otherwise indicated. This issue is solved in the same way in the field of legislation on administrative responsibility.
