Signs of entrepreneurial activity
Posted: Sun Jan 19, 2025 10:10 am
The characteristics of entrepreneurial activity follow from its definition, as set out in the Civil Code of the Russian Federation. Such activity must be :
independent: the entrepreneur himself decides how exactly to run his business;
systematic: the entrepreneur registers a business uk telegram database not for a single transaction, but intends to carry them out regularly;
aimed at making a profit: the entrepreneur uses his resources and bears costs to obtain a positive financial result;
carried out at one's own risk: the state does not guarantee the entrepreneur income and does not compensate for his losses.
Based on the Letter of the Federal Tax Service of Russia dated May 7, 2019 No. SA-4-7/8614, the following can also be considered as signs of entrepreneurial activity :
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duration and mass character of actions aimed at the acquisition and sale of goods or services;
acquisition or use of property that has a business purpose (not intended for personal use);
accounting of transactions related to the execution of deals;
the interconnectedness of transactions concluded within a certain period of time;
stable relationships with counterparties.
Article 2 of the Civil Code of the Russian Federation also establishes another sign of legal entrepreneurial activity: preliminary state registration of a business.
independent: the entrepreneur himself decides how exactly to run his business;
systematic: the entrepreneur registers a business uk telegram database not for a single transaction, but intends to carry them out regularly;
aimed at making a profit: the entrepreneur uses his resources and bears costs to obtain a positive financial result;
carried out at one's own risk: the state does not guarantee the entrepreneur income and does not compensate for his losses.
Based on the Letter of the Federal Tax Service of Russia dated May 7, 2019 No. SA-4-7/8614, the following can also be considered as signs of entrepreneurial activity :
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duration and mass character of actions aimed at the acquisition and sale of goods or services;
acquisition or use of property that has a business purpose (not intended for personal use);
accounting of transactions related to the execution of deals;
the interconnectedness of transactions concluded within a certain period of time;
stable relationships with counterparties.
Article 2 of the Civil Code of the Russian Federation also establishes another sign of legal entrepreneurial activity: preliminary state registration of a business.