What should a travel agent do if he is drafted into the army? Lawyers have answered

What should a travel agent do if he was drafted into the army? Lawyers gave answers

A detailed answer to the question: “What to do if an individual entrepreneur – including a tourist market employee – was called up for military service?” – the expert Georgy Mokhov presented step by step on his Telegram channel. The thing is that most travel agencies in Russia have the legal form of IP.

N.B. Earlier, the lawyer answered the question “If a tourist was drafted into the army: what to do with the purchased ticket and is it possible to return the money?”.

According to his recommendations, these actions consist of four steps in total. And they are:

  1. Step 1. Make a decision to keep the IP or liquidate. If a decision is made to liquidate, it is necessary to issue a power of attorney to a person who will close debts to the budget, suppliers, customers and resolve formal issues of terminating the IP. In accordance with Article 185.1 of the Civil Code of the Russian Federation, powers of attorney issued by citizens can be certified by a notary public or by the commander (chief) of the relevant military units, formations, institutions.
  2. Step 2. If there are employees, it is necessary to decide whether they work during his military service or not. IP has two options
    The first option is to negotiate with employees about dismissal. According to the Labor Code, there is no reason to dismiss employees if the individual entrepreneurs were called up for military service. But you can dismiss employees by agreement of the parties with payment of compensation (part 1 of article 77 of the Labor Code).
    The second option is to appoint a responsible person instead of yourself. If you have someone to trust with the business, issue an order and appoint an employee who will make decisions while you are in military service. Issue this employee a notarized power of attorney, set responsibilities and restrictions. Delegate the authority to account and pay contributions.
  3. Step 3. Calculate contributions and submit a declaration. During military service, an individual entrepreneur does not pay contributions for himself (clause 7, article 430 of the Tax Code). Calculate the fixed part of contributions in proportion to the time worked before being called up for service. Do not include the first day of service in the calculation. In addition, if an individual entrepreneur earned more than 300 thousand rubles in 2022, then from the excess, the individual entrepreneur must pay additional pension contributions at a rate of 1%. In order not to pay contributions, submit to the IFTS an application for exemption from paying contributions (letter of the Federal Tax Service dated 10/19/2021 No. BS-4-11/14780). Attach the summons for military service and a certificate from the military commissariat to the application. While you are in military service, the deadline for submitting a declaration on the simplified tax system will come. Fill out the declaration and decide who will send it to the IFTS instead of you when the due date approaches.
  4. Step 4. Audit outstanding contracts and obligations. It is necessary to determine the consequences of terminating contracts if you cannot provide services, for example, you are an independent tour guide and no one else can provide such services except you. Discuss with customers the issue of a refund or a delay in the return or transfer of obligations to a future period. The same with suppliers, partners, banks and other organizations – you need to make sure that during your absence there will be no delay in fulfilling obligations, fines, stipulate a “freeze” or change in conditions.

For those who care about a healthy lifestyle, we recommend reading: “A nutritionist revealed 8 healing properties of white cabbage.”


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