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Documents for opening a private enterprise. How to open your IP? What documents must be issued to you after registration

IMPORTANT!!!
From April 1, 2014, the tax inspectorate does not issue extracts from the USRIP with a set of registered IP documents. If you need an extract from the USRIP, then it must be ordered separately and for an additional fee.


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Registration of an individual entrepreneur(private entrepreneur) is carried out at the place of his residence (registration). In practice, registration of a private entrepreneur in Moscow is carried out at the Interdistrict Inspectorate of the Federal Tax Service No. 46, and after registration, the documents of an individual entrepreneur are sent to the territorial tax office at the place of his residence, where subsequently the IP submits financial statements.
An individual entrepreneur is liable for his obligations with all his property;

Real IP registration period is 8 working days: 7 working days registration in the Ministry of Taxation No. 46 + 1 working day for the preparation of a set of documents for state registration of a private enterprise (to open an individual entrepreneur).

To register an Individual Entrepreneur (IP), you must provide:
. a copy of the passport. (page spread + registration);
. copy of registration certificate individual(TIN), if a certificate has not been received previously, it is issued upon registration of an individual entrepreneur.

Rest Required documents we will arrange it in our office.

Documents submitted to the tax office for registration of a private entrepreneur (registration of a private entrepreneur):
. Application for state registration of an individual entrepreneur in the prescribed form; (if the applicant personally submits the documents - the application is simply signed, if the documents are sent by mail or submitted through a proxy - a notarized application)
. A copy of the passport of an individual registered as an individual entrepreneur (if the applicant personally submits the documents - a simple copy, if the documents are sent by mail or submitted through an authorized representative - a notarized copy);
. Document confirming the payment of the state fee (original).

Documents issued by the registration authority after the state registration of an individual entrepreneur:
. Certificate of state registration of an individual as an individual entrepreneur;
. Certificate of assignment of TIN (taxpayer identification number) or Notification (if the Certificate was issued earlier);
. Extract from the Unified State Register of Individual Entrepreneurs (EGRIP).

Services for registering a private enterprise (opening an IP) include the following types of work:
. preparation of a set of documents for registration of an individual entrepreneur in the Federal Tax Service;
. submission and receipt of a set of documents to the tax office;
. payment of state duty.

The procedure for receiving documents has changed: now in order to open IP it is necessary to personally submit documents to the tax authority, if you submit documents by proxy, then the IFTS sends the documents to the address of registration of an individual entrepreneur.

We open current accounts FREE OF CHARGE in commercial BANKS:

Cost of services:

Main services: Price, rub
Preparation of a set of documents for registration of an individual entrepreneur in the Federal Tax Service
2.500
Preparation of an application for a simplified taxation system
Submission of a set of documents to the tax office
Obtaining registered documents from the IFTS
Making a seal
Payment of state duty +800
TOTAL: 3.300
Additional services: Prices, rub
Obtaining a Patent 2500
Obtaining an extract from the Unified State Register of an Individual Entrepreneur (EGRIP) + fee 1.000+400
Replacement of TIN (if previously TIN was obtained at the old place of residence) + 500
Obtaining "statistics" codes (needed to open a bank account) +1000
Additional printing + 300
Printing on automatic equipment + 350

Content

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open individual entrepreneurship and start acting formally.

What do you need to open an IP

Under the law, all citizens of the country, even foreigners with temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOYuL). The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:

  • printing production;
  • notarization of documents;
  • opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? For this, it is necessary preparatory work. At the initial stage, you need to decide on the area of ​​\u200b\u200bactivity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of taxation entrepreneurial activity information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, you need to contact the local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts of them. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

By far the simplest, fastest and convenient way open PI is .

Documents for opening an IP

If the question of how to issue an IP is more or less clear, then you should pay attention to Special attention what list of documents is needed to open an IP. This:

  • passport (a photocopy is also required);
  • application (form 21001);
  • receipt of payment of the fee;
  • TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

  1. You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
  2. In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
  3. You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use .

IP registration deadlines

Legislation establishes the exact deadlines for issuing an IP. According to the plan, do this for no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of refusal when trying to open your own business. The reason may be the incorrect execution of documents or the erroneous indication of information. How to open an IP in this case? An individual needs to organize the collection of a package of documents again and pay the fee again.

At the end of the allotted time, all the papers are handed out, after which you can start making money. The entrepreneur gets:

  • a document certifying registration;
  • extract from USRIP;
  • certificate of state registration (OGRNNIP).

To maintain online IP accounting, you can use.

To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

  1. Self-registration of IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, aspiring entrepreneurs will gain valuable experience in interacting with tax officials.
  2. Paid registration of IP through specialized company. Suitable for those who want to save their time and do not want to delve into the process on their own state registration IP.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method Advantages Flaws
Self-registration of IP

Useful experience in preparing documents and communicating with government authorities.

Saving Money on paid services legal companies.

Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles).

BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.

Paid registration of IP through a law firm

The registrar bears the risk of refusal to register.

Preparation, submission and acceptance of documents from the tax service are possible without your participation.

Additional expenses.

Transfer of personal data to third parties.

You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing documents, you must select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in.

On practice OKVED codes it is customary to choose with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this species activities will bring at least 70% of the income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Be careful, at the stage of preparing documents, sign the application no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. To avoid being in similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay it via the Internet, using this service on the official website of the Federal Tax Service. You can also print it there. paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

  1. Submit a set of documents to the IFTS officer.
  2. In the presence of an employee, sign the application for registration of IP.
  3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
  4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent valuable letter with a description of the investment and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

  1. EGRIP record sheet (with OGRNIP number).
  2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

  • Notice of registration with the FIU ( Pension Fund);
  • Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / 1628@).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the moment the first employee is hired.

The end of the year is traditionally a time for new ideas and goal setting. And if your immediate plans include opening own business, Then this article is for you. Since it will talk about how to open a PE (private entrepreneur), the main innovations in the business registration procedure, a lot of tips and advice from experts on how to become an entrepreneur easily and simply.

Let's see how much easier it is Lately has become and doing business in our country. We will also find out what changes have been made to the FLP registration procedure.

Registration of entrepreneurs. Last changes

The first thing to mention is that changes were made to the procedure for switching to a simplified taxation system. Now, during the initial registration of an individual entrepreneur, an application for the transition to a simplified taxation system can be submitted immediately to the state registrar. And he already independently sends a scanned copy of the application to the tax office. Previously, applicants did not have such opportunities, and the registrar did not have such powers.

Secondly, entrepreneurs have the opportunity to register a business in in electronic format, thanks to the free online service of the Ministry of Justice. After creating an account on the site, the user gets the opportunity to fill out an application for registering a business online. To do this, you need to get an email digital signature(EDS), which you need to sign the application. After that, it will be possible to receive documents in electronic or paper form. In the same way (in electronic form) you can now receive extracts and extracts from the state register.

It is also worth noting that the Ministry of Justice, by order No. 2140/5 dated November 2, 2015, fixed new forms of registration cards (15 forms have been changed). New forms of cards come into force from 11/20/15. Therefore, when registering a business after November 20, new forms should be used.

Another innovation is that it is possible to register immigrants from the temporarily occupied territory at the place of registration, which is indicated in the "resettler's certificate".

And a few more earlier changes. Since 2013, the payment of the registration fee for the registration of FLP has been cancelled. Since 2014, Order No. 1146 has canceled the issuance of a certificate by the tax authority on registration of a taxpayer in the form No. 4-OPP for entrepreneurs.

First preparation - then registration of emergency

Even before collecting all the documents and going to the state registrar, you need to answer yourself a few questions:

  • 1. What type of activity will you be engaged in (perhaps there will be several)?
  • 2. What form of ownership suits you (maybe you need not, but, for example, LLC)?
  • 3. What is the most optimal taxation system for the selected types of activities?

You will need answers to these questions when the FOP registration begins directly. For example, all selected types of activities will need to be entered on the card in form 10. You need to select types of activities according to the new KVED 2010 classifier.

The choice of the form of ownership for the future business is probably the main issue. As a rule, for small businesses, small turnovers, etc. they choose such a business entity as an individual entrepreneur (Ukrainian abbreviation FOP, in Russian - FLP), but there may be options. The organizational and legal form of your business will depend on your type of activity, planned turnover, form of ownership of your suppliers and counterparties. It may be difficult for you to determine the most best option. In this case, it is better to consult a lawyer and ask him these questions. The lawyer will tell you what you need to register: an individual entrepreneur, sole proprietorship or LLC. In particular, if you do not know how to open a state of emergency in Kharkov or Kyiv, our specialists will help you go through this procedure from A to Z.

The taxation system is also a very important point during registration. First, you will have to continue to pay taxes and report. And secondly, upon registration, an entrepreneur is automatically assigned a general taxation system. If you plan to work on a simplified system, then you should immediately prepare an application for the transition and submit it during registration.

Wait for me and I will come. Registration of companies with the state registrar

The procedure for opening a private enterprise (FLP) is regulated by the Law of Ukraine “On State Registration of Legal Entities and Individual Entrepreneurs” dated May 15, 2003 No. 755-IV. In accordance with this document, an entrepreneur can only register at the place of official registration. However, he can engage in activities throughout Ukraine.

Also, this law provides for the possibility of registering entrepreneurs through an authorized person after issuing an appropriate power of attorney for him.

If the entrepreneur himself submits documents, then he must have a passport with him. If this is done through a power of attorney, then the authorized person presents the passport along with the original power of attorney signed and stamped by a notary.

In what form can documents be submitted to the state registrar?

  • Personally in the hands of the state registrar
  • By mail with attachment description
  • By e-mail with attachment description

What documents to collect so that the opening of the state of emergency is successful?

And now let's figure out what specific documents you will need to provide to the registration chamber in order for the registration of the state of emergency to be successful.

1. A completed card for the state registration of FLP according to form No. 10.
This card contains the basic data about the registered entrepreneur: full name, address, contacts, all types of activities that the entrepreneur will be engaged in are also entered here.

2. Together with the form 10 card, it is also submitted application for a simplified taxation system(if the entrepreneur is a single tax payer) and registration application for voluntary registration as a payer of value added tax(if the entrepreneur is a VAT payer).

You can familiarize yourself with the forms of applications for the election of a single tax and registration as a VAT payer by following the links.

Please note that an entrepreneur who plans from the 1st day of the month following the month of registration to choose for himself the 1st or 2nd single tax group must submit an application before the end of the month in which the registration took place. If the entrepreneur plans to be in group 3 from the date of state registration, he must submit an application before the end of the month in which registration took place.

If the FLP will work on the general taxation system, nothing needs to be submitted. But it is worth considering that even before receiving income, it is necessary to register the Income Accounting Book in the tax office. If cash settlements are expected, then you will need to install a registrar of settlement transactions, as well as its registration with the tax office.

3. Passport and certificate of assignment of the TIN of the future entrepreneur.
4. Power of attorney for an authorized person if you use the services of a specialized company for registration of FLP.

The entrepreneur fills in all forms and applications in Ukrainian.

The state registrar is obliged to accept all documents according to the inventory and issue a copy to the entrepreneur or trustee who submits documents. If the documents were sent by mail, and not submitted personally, then the registrar also sends a copy of the inventory by registered mail.

Acceptance cannot be denied. In what cases is the registration of entrepreneurs denied?

It often happens that an entrepreneur is denied registration. For this law 755-IV fixed several grounds.

  • If the documents are provided not at the place of residence.
  • If the data in the registration card does not match the data in the attached documents.
  • If, under the law, there are restrictions on the conduct of activities by a person who plans to become an entrepreneur.
  • If the state register already has a record of registration as an entrepreneur.

In one of these cases, the registrar, no later than the next business day from the date of receipt of the documents, returns all submitted documents to the failed entrepreneur and issues a notice of refusal, in which he indicates the reason.

After correcting the errors, you can resubmit the document and try to register the sole proprietorship.

Unfortunately, cases of refusals to register entrepreneurs occur frequently. Therefore, we advise potential entrepreneurs to seek advice from lawyers or completely entrust this process to specialists.

Happy moment. When is FLP registration considered completed?

If the registrar had no complaints about filling out the cards and the package of documents, he makes an entry in the Unified State Register that such and such an individual is registered as an entrepreneur. The date of entry in the register is the birthday of your FLP.

By law, the registrar must make this entry (if there are no claims) within 2 working days from the date of receipt of the documents.

After that, the happy entrepreneur is issued an extract from the state register, which confirms the fact of the opening of the state of emergency. The registrar is obliged to do this no later than the next business day from the date of registration of the FLP.

After all these steps, you can do business.

Seal and bank account. What may be needed after filing an emergency?

Not necessarily, but the entrepreneur may still need to open a bank account and make a seal. This can be done after the formalization of the state of emergency. Let's take a quick look at the main points.

To make a seal, you need to contact a specialized company and order it from them.

You will need to open a bank account if you plan to make settlements with counterparties in a non-cash form. You will need to prepare copies of documents for the bank: an extract from the state register, which confirms your FLP status, passport and identification code. And also fill out an application for opening an account in the bank. And make sure the bank notifies tax service about opening your account.

Summing up the main steps of registering an emergency

So, let's summarize and summarize all the steps in a short instruction on what and why you need to do in order to open an emergency.

    1. Choose the legal form for the future business. Perhaps you have to.
    2. Select the types of activities according to KVED 2010. Decide on the main type.
    3. Select a taxation system (if it is a simplified system, then select a group).
    4. Collect the necessary documents for registration and choose the method of their submission to the registrar.
    5. Provide documents to the state registrar.
    6. If the documents are accepted by the state registrar without comments, obtain an extract from the unified state register.
    7. If necessary, make a seal and open a bank account.

These are the main stages for opening a state of emergency. We tried to describe as detailed and clear as possible so that the FLP registration procedure does not seem so intimidating to you and does not discourage you from doing business. But if you still have questions or just don’t have time to go through the whole procedure on your own, you can contact our specialists (especially if you need to register an emergency in Kharkov or Kiev). Easy business start for you!

If you decide to start a business, then the first thing to start with is to decide on the form of ownership of the future enterprise. There are different options that differ, among other things, in the form of taxation of a legal or private person and the level of responsibility for the obligations assumed. Private entrepreneurship does not provide for the assignment of the status of an entrepreneur legal entity, and this form is one of the simplest in terms of taxation. At the same time, the list of types of permitted entrepreneurial activity is quite wide. If you have already decided which state of emergency to open, then you should also be aware of the disadvantages of registering this organizational and legal form: the entrepreneur bears responsibility for the obligations undertaken with all his property. Let's see what is needed in order to become a private entrepreneur or how to open a state of emergency on your own.

Who can become a private entrepreneur?

All adult citizens whose legal capacity is not limited by the court, as well as minor citizens with the consent of their parents (trustees) for their entrepreneurial activities, a decision of the court and guardianship authorities to declare an individual (under 18 years old) fully capable. A state of emergency can also be registered by foreign citizens and stateless persons permanently or temporarily residing in the country.

Municipal and state employees cannot register an emergency.

Documents required for opening a private enterprise

The first thing you need to open a state of emergency is your passport and TIN (copies must be made of them). The remaining papers are issued and filled out already in the process of registration.

When opening a state of emergency and thinking about where to start, search the Internet for a form to fill out: “Application for state registration of an individual as a state of emergency” in form P21001. It is filled out by hand (there are a lot of examples of filling out also on the network) and certified by a notary.

The next thing you need to open a state of emergency is to pay the state fee at the bank. Details for making payment can be found in the district IFTS. It is better to specify the amount separately, because it changes every year. The payment receipt received at the bank will later need to be presented to the Federal Tax Service Inspectorate, attaching it to the application for registration of the state of emergency.

  • a notarized application in the form P21001;
  • check for payment of state duty;
  • passport and its photocopy;
  • TIN and its photocopy (if not, then write an application for its provision).

How long do you have to wait before you open an emergency?

The actual term for registering a private entrepreneur is 6 working days. Of these, registration with the Ministry of Taxation and Taxation takes 5 working days and 1 working day is spent on preparing a complete set of documents necessary for state registration of a private enterprise. As a result, you will have in your hands the following documents confirming your new status:Certificate of state registration of an individual as a private entrepreneur and an extract from the Unified State Register of Individual Entrepreneurs.

The question "how to open an emergency?" essentially simple. However, it may be associated with some temporary delays: going to authorities, standing in lines, etc. If there is neither time nor desire to collect documents, it is possible to entrust this work to a specialized company. About how much it costs to open a state of emergency, the information is quite different, it all depends on the region. On average, the prices for this service fluctuate in the range of 100-150 USD. e.

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