If an entrepreneur decides to organize a construction business, he is faced with the question: what should be the taxation system for individual entrepreneurs during construction? It is important for every businessman starting his own business to decide which system he will use to make payments, because the complexity of tax and accounting, as well as the type of payments he needs to make to the budget, depends on this choice.

A single tax on imputed income

All individuals engaged in entrepreneurial activities are required to submit reports to the Federal Tax Service and pay taxes on time and within the established deadlines. This scheme for making payments to the state greatly simplifies the life of entrepreneurs. But there is one pitfall: this type of payment can only be used for certain types of activities, a list of which is contained in the Tax Code of the Russian Federation. When considering the scheme for paying UTII, an entrepreneur needs to determine whether he should make these payments from his type of activity, since now the UTII regime for certain types of business is mandatory.

This taxation system for individual entrepreneurs (construction) can also be applied to activities such as the provision of household services to the population. Household services may include the repair and construction of housing and other buildings, excluding the construction of private houses. Thus, if an individual entrepreneur is engaged in providing repair and construction services to the population and if in the territory where he carries out this activity, UTII has been introduced for this type of activity, then the individual entrepreneur is obliged to pay UTII.

If an individual entrepreneur carries out, along with those types of work that are subject to UTII, other activities, he will pay taxes and fees in accordance with the taxation scheme that he has chosen for this type of activity. If an individual entrepreneur is not subject to mandatory taxation under the UTII scheme, he has the right to choose any other system for making payments to the budget.

A significant advantage of this type of payments to the budget is that their amount is always fixed and does not depend on the actual income of the individual entrepreneur, and the amount of payments is determined by the scale of the business itself, for example, the number of employees or vehicles. This tax can be reduced by insurance premiums paid for employees. Sometimes due to this it is possible to reduce the tax amount by almost half.

Return to contents

Simplified taxation system

This is the most common scheme found among beginning entrepreneurs. Using this scheme, a businessman pays only one tax instead of three, and it is paid once a quarter, and reports are submitted only once a year. An entrepreneur engaged in construction can switch to this taxation system on a voluntary basis, and he can combine it with UTII for those types of work that are subject to this type of payment without fail.

Individual entrepreneurs engaged in the repair and construction of housing can also switch to a simplified taxation scheme based on a patent. But it is necessary to take into account that according to such a scheme regulating the taxation of construction individual entrepreneurs, a businessman can attract hired workers, the average number of whom for the reporting period does not exceed 5 people.

To choose this system, you need to submit an application to the Federal Tax Service no later than 30 days after registering an individual entrepreneur or before December 31 in order to switch to this scheme immediately after the next year. Please note that this system may not always be used. There are restrictions on certain types of businesses that cannot use it. In addition, there are restrictions on the maximum annual income and on some other factors.

Return to contents

General tax regime

If an individual entrepreneur does not necessarily pay UTII and does not use a simplified system of payments to the budget, he must calculate the amount of payments and make them according to the general taxation regime. In this case, the individual entrepreneur pays personal income tax and VAT in accordance with established regulations.

If an individual entrepreneur has property for which contributions must be made to the state, he is obliged to pay:

• land payment;
• property tax for individuals;
• transport payment.

This mode is not always profitable, especially for entrepreneurs taking their first steps in business.

A businessman himself must keep full accounting records, create a book of income, expenses and business transactions.

For each payment to the budget it will be necessary to submit reports.

Most often, the main criterion for choosing or rejecting this scheme is VAT. Calculating it is not so easy; to do this, you will need to keep all documentation, all invoices in order and submit reports to the Federal Tax Service every quarter. Based on all this, if a businessman does not have good knowledge of accounting, he should think about other types of deductions to the budget.

If an individual entrepreneur engaged in construction activities has not decided which system to switch to and has not reported this to the Federal Tax Service, then he is automatically transferred to this system, that is, the general taxation regime is used by regulatory authorities by default. It operates without restrictions for all types of business. In this system there are no restrictions not only on types of activities, but also on the number of employees, income received, and so on.

Thus, each individual entrepreneur, who is an individual entrepreneur, chooses taxation for construction work based on the characteristics of his business and which system seems simpler and better for him in all respects. But regardless of choice, ideally completed tax reporting and timely payments to the state are the main step to business success.

An individual entrepreneur is an individual who has the right to conduct an independent business and receive income from it. Ordinary income of an individual (salary, sale or rental of own property) is taxed at a rate of 13%. If we talk about business income, then you can choose a more favorable taxation system for individual entrepreneurs.

There is no such thing as a “tax rate for individual entrepreneurs,” just as there is no single tax for all entrepreneurs. You have the right to choose the most profitable taxation option and switch to preferential tax regimes.

Taxes and obligatory payments of individual entrepreneurs 2020

What taxes does the individual entrepreneur pay? It depends on which tax system you choose. Taxes differ in rate, base, period, calculation procedure and payment deadlines. If you are interested in how to reduce taxes for individual entrepreneurs, then you need to familiarize yourself with all taxation systems in force in the Russian Federation.

Entrepreneurs can choose one of six:

1. BASIC or a general taxation system - complex, with a high tax burden, but allowing for any type of activity and without any restrictions. Anyone can work for OSNO, but if we talk about reducing taxes, individual entrepreneurs do not provide such opportunities. The rate on income received in this regime will be the same as the personal income tax on wages - 13%, and in addition, you must pay VAT - the most difficult tax to calculate and pay. The VAT rate, depending on the category of goods or services, ranges from 0% to 20%.
2. simplified tax system or a simplified taxation system - this is chosen by most beginning entrepreneurs. This mode has two options: simplified taxation system Income and simplified taxation system income minus expenses, which are very different from each other. If you choose the “Income” option, then the individual entrepreneur tax on the simplified tax system in 2020 will be only 6% of the income received. This is a good option if your business-related expenses are small, because costs cannot be taken into account in this mode. If expenses make up 65-70% of income, then it is more profitable to choose the simplified tax system Income minus expenses. Individual entrepreneur taxes in this case will be lower, because are calculated at a rate of 5% to 15% on the difference between income and expenses. The permitted activities almost coincide with the types of activities available to any individual entrepreneur on OSNO.
3. Unified agricultural tax or agricultural tax - a favorable regime in which you have to pay only 6% of the difference in income and expenses. True, only individual entrepreneurs who produce their own agricultural products or are engaged in fish farming can use it.
4. UTII or a single tax on imputed income - a taxation system, the peculiarity of which is that it taxes not the income that the individual entrepreneur actually receives, but that calculated by the state. The types of activities on the EBND are limited - you cannot engage in production, wholesale trade, or construction. The list of permitted areas of activity includes services, transportation and retail.
5. PSN or the patent tax system. This is the only tax regime intended only for individual entrepreneurs. Very similar to UTII, because Taxation is also imposed not on real income, but on state-calculated income. in many ways the same as for the imputed tax, but small-scale production is also allowed: felted shoes, glasses, business cards, carpets, agricultural implements, dairy products, bread, sausages, etc.
6. NAP or tax on professional income - a new regime that is currently in effect in 23 regions of the Russian Federation. It can only be used by individual entrepreneurs without employees who are engaged in providing services, performing work and selling goods of their own making.

All special taxation systems (USN, Unified Agricultural Tax, PSN, UTII, NPD) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already turning into a difficult task, and After all, individual entrepreneurs have an obligation to pay, in addition to taxes, also insurance premiums for themselves.

Taxation system and individual entrepreneurs

Many individual entrepreneurs work independently without hiring employees. In essence, their business is a workplace they have created for themselves. Paying taxes for individual entrepreneurs in 2020 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with small incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.

Example: in his free time from his main job, an entrepreneur uses the simplified tax system for income to provide computer repair services. Additional income from this activity amounted to 328,000 rubles for 2020. An individual entrepreneur is obliged to pay insurance premiums for himself, let’s calculate their amount:

• 32,448 rubles - fixed contributions to pension insurance;
• 8,426 rubles - fixed contributions for health insurance;
• 280 rubles - additional contributions on income exceeding 300,000 rubles per year.

In total, for this year the entrepreneur must pay contributions for himself in the amount of 41,154 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the tax of an individual entrepreneur without employees will be zero.

Taxes for individual entrepreneurs and employees in 2020 can also be reduced at the expense of insurance premiums, but no more than by half. Here's an example:

The calculated quarterly UTII tax for an individual entrepreneur with two employees was 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums for employees in the amount of 9,800 rubles, and for himself - 7,000 rubles. In this mode, individual entrepreneurs can reduce the tax only by the amount of contributions paid by no more than 50%.

We count: 17,300 - 9,800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so only 8,650 rubles of the contributions paid can be taken into account. The tax payable will be 8,650 rubles.

The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and simplified tax system Income. Entrepreneurs on the simplified tax system Income minus expenses and on the OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.

Choosing a tax system for individual entrepreneurs

Which taxation system is better for individual entrepreneurs? To answer this question, you need to make an individual tax calculation for individual entrepreneurs in each specific case. In this case, it is necessary to take into account many criteria:

• the requirements of each tax system;
• availability and number of employees;
• regional features (K2 at the place of business for UTII; potential annual income for PSN; regional rate for the simplified tax system Income minus expenses; permitted types of activities);
• taxation system for your future partners, buyers, clients;
• conducting export-import activities;
• area of ​​a retail outlet or service hall;
• number of vehicles during road transportation, etc.

How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, you need to calculate the tax burden for each selected mode. Let us show the calculation of taxes for individual entrepreneurs using an example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdresser. Expected income per month - 600,000 rubles; number of employees - 6 people; the estimated costs will be 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Let's calculate the amount of taxes under different preferential regimes:

1. UTII. K2 for this type of activity in Krasnoyarsk is 0.99. The monthly tax amount calculated is 15,631 rubles. This amount can be reduced by insurance premiums paid for employees and for yourself, but not more than 50%. We find that the individual entrepreneur must pay 7,816 rubles.
2. PSN. To calculate the cost of a patent, we will use a calculator. We find that the cost of a patent for one month is 1,272ruble It is not allowed to reduce this amount by contributions for employees.
3. USN Income. In this mode, expenses are not taken into account; all income is taxed at a rate of 6%. We receive 36,000 rubles, the tax amount can be reduced by the contributions paid, but not more than half. Total, 18,000 rubles.
4. USN Income minus expenses. The difference between income and expenses is taxed: (600,000 - 360,000 = 240,000) * 15% = 36,000 rubles. A reduction in individual entrepreneur tax is not provided for in this taxation option, because insurance premiums are already included in expenses.

In total, for this entrepreneur the PSN taxation system will be the most profitable, but this is not always the case.

Users of our website can receive a free calculation of the tax burden from 1C:BO specialists. We recommend taking advantage of this offer and reducing the taxes payable by individual entrepreneurs.

I plan to build residential buildings for sale on plots of land that are personally owned. To do this, I want to register as an individual entrepreneur and apply a simplified taxation system. I won't have any employees. What taxes and fees will I have to pay?

Registration with tax authorities

In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation establishes the obligation of an individual to register with the tax authorities, in particular, at the place of residence, location of real estate and vehicles owned by him (see also letters of the Federal Tax Service of Russia for Moscow dated April 3, 2007 No. 09-17/ 030104 and UMNS of Russia for Moscow dated July 30, 2004 No. 09-1-02/3110).

The procedure for registering individuals with the tax authorities is explained in Art. 84 Tax Code of the Russian Federation. State registration of an individual as an individual entrepreneur is carried out taking into account the norms of Art. 22.1 of the Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

Individual entrepreneurs applying the simplified tax system, when determining the object of taxation, take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation and non-operating income - in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

By virtue of paragraph 1 of Art. 249 of the Tax Code, sales income is recognized as revenue, including from the sale of goods (work, services) both of one’s own production and those previously purchased.

Consequently, income received by an individual entrepreneur from the sale of land plots and houses built on them are reflected in the income taken into account when determining the tax base for the tax paid in connection with the application of the simplified taxation system, in the generally established manner.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (Clause 7, Article 346.21 of the Tax Code of the Russian Federation). The reporting periods are the first quarter, half a year and nine months of the calendar year, respectively, advance payments are paid no later than April 25, July 25 and October 25 (clause 2 of Article 346.19 of the Tax Code of the Russian Federation).

The tax based on the results of the tax period (year) is paid no later than the deadline established for submitting a tax return. For an individual entrepreneur, this is April 30 of the year following the expired tax period.

Personal income tax, personal property tax, VAT

In paragraph 3 of Art. 346.11 of the Tax Code states that individual entrepreneurs using the simplified tax system are exempt from the obligation to pay tax on personal income (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraph 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation), and property tax for individuals (in relation to property used for business activities). Such entrepreneurs are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation.

Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

Let us note that in terms of VAT, a special norm of the Tax Code provides for an exemption from VAT on operations on the sale of land plots (shares in them) and for payers of this tax (subclause 6, clause 2, article 146 of the Tax Code of the Russian Federation).

Thus, with regard to income received from the sale of land plots and houses built on them, an individual entrepreneur does not have the obligation to pay personal income tax, personal property tax and VAT.

Land tax

Based on paragraph 1 of Art. 388 and paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a payer of land tax in relation to land plots in his ownership.

The tax period for land tax is a calendar year.

Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - I, II and III quarters of the calendar year.

When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period (Article 393 of the Tax Code of the Russian Federation).

Taxpayers pay the tax and advance payments thereunder in the manner and within the terms established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) (clause 1 of Article 397 of the Tax Code of the Russian Federation). At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs cannot be set earlier than the deadline provided for in paragraph 3 of Art. 398 Tax Code.

In paragraph 3 of Art. 398 of the Tax Code of the Russian Federation stipulates that taxpayers must submit tax returns no later than February 1 of the year following the expired tax period.

Advance payments for land tax are paid within the time limits provided for by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) on ​​the territory of which the land plots are located.

Insurance premiums

Since an individual entrepreneur does not have employees, he will pay insurance premiums only on the basis of clause 2, part 1, art. 5 of Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ), then eat only for yourself.

Payers of insurance premiums listed in clause 2, part 1, art. 5 of Law No. 212-FZ, pay the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost of the insurance year (Part 1, Article 14 of Law No. 212-FZ).

In the event that payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period must be determined based on the cost of the insurance year in proportion to the number of calendar months counting from the calendar month of the beginning activities. For an incomplete month of activity, the amount of insurance premiums is calculated in proportion to the number of calendar days of this month. This is indicated in Part 3 of Art. 14 of Law No. 212-FZ.

The calendar month of commencement of activity for an individual entrepreneur is the calendar month in which his state registration as an individual entrepreneur was carried out. Grounds - clause 1, part 4, art. 14 of Law No. 212-FZ.

Thus, the amount of insurance premiums does not depend on the amount of income from the sale of land plots.

The cost of an insurance year for 2011 is 13,509 rubles. 60 kopecks (approved by Decree of the Government of the Russian Federation dated March 31, 2011 No. 238).

Insurance premiums for the billing period must be paid no later than December 31 of the current calendar year (Part 2, Article 16 of Law No. 212-FZ).

Please note: according to Part 5 of Art. 14 of Law No. 212-FZ

individual entrepreneurs who do not make payments to individuals do not calculate and pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into legal relations under such insurance and pay insurance premiums for themselves to the Social Insurance Fund of Russia in accordance with Federal Law dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity "

Insurance premiums against industrial accidents and occupational diseases

Article 3 of Federal Law No. 125-FZ dated July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” defines the concept of “insured”. This is a legal entity of any organizational and legal form (including a foreign organization operating on the territory of the Russian Federation and employing citizens of the Russian Federation), or an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases in accordance with p. . 1 tbsp. 5 of this law.

Meanwhile, in the case under consideration, there are no employees with whom labor or civil law contracts were concluded. Therefore, individual entrepreneurs do not pay insurance premiums for industrial accidents and occupational diseases.

Relationships in construction are built in accordance with the Town Planning Code of the Russian Federation. In accordance with its norms, construction control is carried out by the person who carries out the construction, the customer or the developer. All persons carrying out construction bear control and responsibility for it. But, according to Article 53 of the Civil Code, the developer or the customer can involve third parties in the management process if he himself does not have the necessary skills and knowledge for professional construction management. This function can be given to an individual entrepreneur.

An individual entrepreneur in construction, being a customer, developer and general contractor, mainly exercises control over the adequate and timely execution of construction work, maintenance of building structures and engineering networks. The main priority of the individual entrepreneur’s supervision of construction is the safety of work on the site.

The entrepreneur personally makes decisions regarding the process of constructing a home or building. All decisions made by the individual entrepreneur must be confirmed in acts, as are all construction control processes. SNiP 12-01-2004 prescribes the following actions to the person who carries out the control:

Monitoring and evaluation of design documentation for the facility;

Control of the use of building materials necessary during the construction process;

Control during the execution of work and upon completion;

Strict control over the progress of construction work within the time limits specified in the contract;

Evaluation of completed construction as a whole and each stage separately.

An individual entrepreneur in construction can perform the following types of work: organizing and carrying out construction, reconstruction or repairs. The customer is the developer, and the contractor is an individual entrepreneur (legal entity), who is considered a general contractor. That is, an individual entrepreneur can be both a developer and a general contractor in accordance with Article 706 of the Civil Code of the Russian Federation. To the same extent, an individual entrepreneur can, along with individuals, participate in shared construction of real estate, contributing financial resources to the general construction.

An individual entrepreneur in construction, performing the functions of a general contractor, in accordance with the procedure established by law, receives permission to perform the types of work that are planned to be used in this construction. The participation of individual entrepreneurs in construction can also be shared. An individual entrepreneur can participate in the construction of any residential or non-residential real estate, but without involving the finances of citizens. Using his personal savings, an individual entrepreneur can be a participant in shared construction on a common basis with other citizens.

Article 25 of the Civil Code talks about the possibility of vesting an individual entrepreneur with rights to construction projects in the form of apartments. But some regulations do not provide for this possibility. There are contradictions regarding the legal status of the individual entrepreneur as a participant in shared construction. But the question arises in what capacity does an individual entrepreneur act in construction: as a citizen who has contributed financial resources to construction or as an entrepreneur carrying out activities for the purpose of obtaining monetary benefits. This implies the impossibility of an individual entrepreneur being a participant in the state registration of rights to a construction project for himself as an entrepreneur.

Entrepreneurial construction activity is, first of all, investing in construction projects. Investing, that is, investing large financial sums in a process, is carried out with a large degree of risk. Since the entrepreneur has the status of an individual, the relationship between him and the developer is regulated by the norms of the Civil Code and Russian legislation on investment activities. Housing is purchased by an entrepreneur, as a rule, for further resale. The investment agreement, in principle, is not particularly different from the text of the shared construction agreement, but it still differs in some respects.

Having considered the issue, we came to the following conclusion:

For the construction and repair of individual residential buildings with no more than three floors, intended for housing of no more than two families, an individual entrepreneur does not require any special permit (license) or certificate of permission to work issued by a self-regulatory organization.

Rationale for the conclusion:

Based on clause 6.1. Federal Law of 08.08.2001 N 128-FZ "On licensing of certain types of activities" licensing of design, construction and engineering survey activities for the construction of buildings and structures ceased on January 1, 2010. Currently in force dated May 4, 2011 N 99-FZ “On licensing of certain types of activities” does not provide for licensing of construction activities.

From this date, construction activities are regulated exclusively by the norms of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and documents adopted in accordance with it.

Based on Part 2 of Art. 47, part 4 art. 48 and part 2 of Art. 52 of the Civil Code of the Russian Federation, types of work on engineering surveys, preparation of design documentation, as well as on construction, reconstruction and major repairs of capital construction projects that affect the safety of capital construction projects must be carried out only by individual entrepreneurs or legal entities that have certificates issued by a self-regulatory organization admission to such types of work. Other types of work on engineering surveys, design, construction, reconstruction, major repairs of capital construction projects can be performed by any individuals or legal entities.

In accordance with Part 4 of Art. 55.8 of the Civil Code of the Russian Federation, by order of the Ministry of Regional Development of Russia dated December 30, 2009 N 624, the List of types of work on engineering surveys, on the preparation of design documentation, on construction, reconstruction, and major repairs of capital construction projects that affect the safety of capital construction projects (hereinafter referred to as the List) was approved.

Paragraph 2 of this order establishes that the List does not include types of work on the preparation of project documentation, construction, reconstruction, major repairs in relation to objects for which the issuance of a construction permit is not required in accordance with paragraphs 1-4, 5, part 17 Art. 51 of the Civil Code of the Russian Federation, as well as in relation to individual housing construction projects (detached residential buildings with no more than three floors, intended for residence of no more than two families); residential buildings with no more than three floors, consisting of several blocks, the number of which does not exceed ten and each of which is intended for one family, has a common wall (common walls) without openings with the neighboring block or neighboring blocks, is located on a separate land plot and has access to public territory; apartment buildings with no more than three floors, consisting of one or more block sections, the number of which does not exceed four, each of which contains several apartments and common areas and each of which has a separate entrance with access to the common area.

Thus, at present, for the construction or repair of an individual residential building, cottage, or summer house, which has no more than three floors and is intended for residence of one or two families, an individual entrepreneur does not require a license or certificate of permission to work. The above also applies to the construction of “secondary” objects on a garden (dacha) plot of land: a garage, a canopy, a gazebo, a bathhouse, outbuildings, etc. (see also Nizhny Novgorod Regional Court dated May 25, 2011 N 44-g-49/11).

Prepared answer:

Expert of the Legal Consulting Service GARANT

Gabbasov Ruslan

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.