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To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services. Anyone who decides to start their own business can cope with this procedure. In this article, we will talk about what is required for registration of an IP, and how an individual can go through self-registration at the tax office.

The most important thing for registering an IP is to correctly fill out the P21001 form in accordance with the requirements of the Federal Tax Service. If you want to print the finished application in a few minutes, then register in your personal account and follow our instructions.

What documents are needed to register an IP? The list for opening an IP in 2019 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have divided this long list into:

  • documents for opening an individual entrepreneur by a Russian;
  • documents for registration individual entrepreneur persons with citizenship of another country or without citizenship.

Registration of IP by a Russian citizen

To open an IP in 2019, a Russian needs to prepare:

  • form - this is an application in which an individual provides information necessary to register an individual entrepreneur ( full name, address, passport details, OKVED codes).
  • photocopy of all pages of the Russian passport.
  • paid receipt in the amount of 800 rubles (state duty for consideration of the application).

Additionally, you may need:

  • Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
  • Notification of the transition to the simplified tax system (3 copies). In most cases, the simplified mode is the most beneficial for a novice businessman. However, we advise you to get a free one first, perhaps in your case it will be easier to work on UTII or USN.
  • If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (optionally): with the notarized consent of the parents; a photocopy of the minor's marriage certificate; a photocopy of the decision of the guardianship authority or court to recognize the applicant as fully capable.

Documents for registration of IP in 2019 can be submitted in person, sent by mail or entrusted to a trusted person. During a personal visit to the IFTS, it is not required to certify the P21001 form and a photocopy of the passport with a notary, in other cases it is mandatory.

How can a foreigner obtain IP status?

Not only Russian citizens, but also foreign citizens can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if an individual does not have citizenship at all, he can practice in Russia commercial activities. It is only necessary to prove the legality of being on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

  1. Application P21001 is the same form that Russians fill out in Russian. There is no special form.
  2. A copy of the main identity document of the applicant. Depending on the category of an individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of a person who has received temporary asylum in the Russian Federation; identity card of a stateless person.
  3. A copy of the birth certificate, if the main document of a foreign citizen or stateless person does not contain information about the date and place of birth.
  4. Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
  5. Confirmation of payment of the state duty in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals written in a foreign language must be translated and certified by a Russian notary.

Learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, what features exist when state registration in your area you can at a free individual consultation.

What does a sole proprietorship need to run a business?

Strictly speaking, the concept of "Constituent documents of IP" does not correspond to the letter of the law. Individual entrepreneurs are not established, this is only the status that an individual receives after registering as an entrepreneur. But if we draw an analogy with a legal entity, then founding documents IP - these are the papers that prove that you are standing on tax accounting and work legally.

Documents for IP

Identity document

An individual entrepreneur acts on his own behalf, his powers do not need to be confirmed by a power of attorney, decision, order of appointment, etc. In order for your partners or government agencies to make sure that you are you, you must present your passport Russian citizen. Foreigners present a foreign-style passport or its notarized translation. Persons who find themselves in Russia in search of asylum confirm their identity on the basis of a refugee certificate or a certificate of a person who has received temporary asylum.

TIN certificate

This is proof of tax registration. An individual tax number for an individual is one. If you did not have it before the opening of the IP, then the certificate will be issued after the registration of the entrepreneur. If the TIN was assigned earlier, then it must be indicated in the P21001 form.

IP state registration certificate

Confirmation that the citizen is registered as an entrepreneur. It indicates the OGRNIP number and the date of making the corresponding entry in the state register. Since 2017, the IP registration certificate is no longer issued. Instead, a form is sent to the entrepreneur.

Extract from USRIP

EGRIP is State Register individual entrepreneurs. The record sheet contains the full name of the individual entrepreneur, passport data, OKVED codes. Before concluding a transaction, counterparties require a fresh statement (no later than a month), which is issued on paper only by the INFS. There is another way to establish that information about the IP is entered in the register. allows you to get an abbreviated version of the record sheet (without passport data), but this can be done online and without payment.

Statistics codes

Information on the assignment to a business entity and statistical codes (OKATO, OKTMO, OKFS, OKOPF). Codes are required when opening a bank account, filling out payments, submitting reports, etc.

Notice of registration in funds

Initially Pension Fund independently registers the insured according to the IFTS information. After hiring employees, individual entrepreneurs must additionally be registered as an employer with the Pension Fund and the Social Insurance Fund.

Are you planning to open a sole proprietorship? Do not forget about the current account - it will simplify doing business, paying taxes and insurance premiums. Especially now, many banks offer favorable conditions for opening and maintaining a current account. You can get acquainted with the offers with us.

The person who decides to engage in entrepreneurial activity must not only know the laws, but also have an idea of ​​​​what documents are needed for an individual entrepreneur.

Documents for registration of IP

To register an individual as an individual entrepreneur, it is necessary to register their activities with the Federal Tax Service of the Russian Federation by registration and provide Required documents for registration (opening) IP:

  1. Application form P21001 for state registration of an individual as an individual entrepreneur. In the tax office, you can take the program "Taxpayer of Legal Entities", there is this application. The program is free. Or download the most latest version statements from the official website of the Federal Tax Service of the Russian Federation. It is not worth signing it in advance, since all documents, before being submitted to the Federal Tax Service of the Russian Federation, must be certified by a notary. He also certifies your signature.
  2. Receipt (original) for payment of the state fee for registration of IP. The form of the receipt itself can be taken at any branch of the Savings Bank of the Russian Federation or downloaded from the official website of Sberbank. Details are taken from the tax office. Since January 2010, the amount of the state duty is 800 rubles.
  3. If your type of activity falls under the taxation of the simplified tax system, then you need an application for the transition to the simplified tax system in the form No. 26.2-1.
  4. Copy of passport, all pages.
  5. A copy of the TIN, a copy of the certificate of assignment of the TIN;
  6. Contact details - the postal address where letters from the tax office will be sent to you.

Registration is carried out by the tax authorities in the locality where you are registered, that is, according to the registration that is in your passport.

If you are registered in one city and live in another, you still need to register an individual entrepreneur where the main registration is. In this case, documents for registering an individual entrepreneur can be sent by mail with a valuable letter with a notification.

If citizens of foreign states or stateless citizens are going to do business in the territory of the Russian Federation, then, in addition to the application, they provide the following list of documents for registration of IP:

  1. translation into Russian of the passport, to certify it with a notary;
  2. a copy of the document confirming the right to legal stay on the territory of the Russian Federation of this citizen;
  3. certificate from the place of temporary registration or an extract from the house book.

After passing the registration procedure, the newly-made individual entrepreneur must be given the appropriate documents.

IP documents after registration

After registering an individual entrepreneur, the following documents are needed:

  • IP registration certificate (OGRNIP);
  • certificate of tax registration (IP TIN);
  • extract from the EGRIP.

After receiving the above documents, you have the right to engage in entrepreneurial activities and you may need to make a seal and open a bank account, which also require certain documents.

Documents required for the production of an IP seal

These documents will be needed to make an IP seal:

  • a copy of the main page of the passport and the page with a residence permit on one;
  • a copy of an extract from the USRIP;
  • copy of OGRNIP;
  • print (if any);
  • a copy of the notice from Rosstat;
  • copy of TIN.

Documents for opening an account for individual entrepreneurs

To open an account for an individual entrepreneur, you need:

  • the presence of a passport;
  • application for opening a current account for an individual entrepreneur, a questionnaire;
  • a copy of the IP registration certificate;
  • a copy of the tax registration certificate;
  • a notification letter about the assigned statistics codes from Rosstat;
  • licenses (if any);
  • a copy of an extract from the USRIP;
  • lease agreement for the premises (if the individual entrepreneur rents the premises for an office);

You also need to take into account that the bank where you decide to open a current account may require additional documents to be presented.

How to prepare documents for registering an individual entrepreneur yourself: Video

So, we reviewed the documents required when opening an IP. Now let's move on to the documents that an individual entrepreneur will need in the future to conduct his activities.

What documents are needed for IP

We have compiled a list that includes all the necessary documents that will be required for the work of an entrepreneur. According to the list, everyone can check whether the individual entrepreneur already has all the documents, and which documents need to be received.

p> We also recommend that each individual entrepreneur have a special folder for storing official documents. Then they will always be at hand, which will greatly facilitate communication with regulatory government agencies.

The list of necessary documents for individual entrepreneurs, which should always be at hand

IP must always be kept with you:

  • Copies of all pages of the passport.
  • TIN - copies and original.
  • OGRNIP (original and copies).
  • IP details sheet. It contains all the data about the individual entrepreneur. that is, passport data (series, number, by whom and when issued, where registered), TIN, OGRNIP, if there is a current account with an indication of the c / s (correspondent account of the bank and its BIC, all the data indicated in the Certificate of the State Statistics Committee. Such a form needed so that you can quickly send it to the supplier or customer to fill out the contract if necessary.Do it right once, saves a lot of time.
  • Insurance certificate of state pension insurance.
  • Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of implementation entrepreneurial activity, and subject to UTII, if such activities are carried out.
  • Agreement on opening a settlement account in a bank.
  • Agreement on the use of the "Bank-Client" system, if the individual entrepreneur uses this system.
  • A copy of the tax notice about opening a bank account in the bank, along with an inventory of the attachment to the valuable letter.
  • Certificate of registration with the FSS.
  • Notification of the possibility of applying the USNO (if there is a USNO).
  • Certificate of registration with the MHIF.
  • Extract from the EGRIP. There may be several copies, depending on the activities of the entrepreneur.
  • OGRN amending the USRIP, there may also be several of them.
  • Certificate of registration with the PF as an employer, if there are employees.
  • Certificate from the State Statistics Committee on statistics codes.
  • A copy of the lease agreements for the premises where the IP operates.
  • A copy of the lease agreements for equipment used by the IP.
  • A copy of the right-establishing agreements on objects of entrepreneurial activity. For example, this may be a contract of sale for a room that an individual entrepreneur rents out, or a lease agreement for a room that an individual entrepreneur subleases, a contract of sale and a copy of the title deed for a car that is rented out.
  • If there are insurance policies for property, then copies of them.
  • The originals of all "Inspection Acts" that were carried out by the inspection authorities.
  • If a power of attorney was issued for the right to dispose and manage vehicle, then you need to have the original with a live signature of a trustee.

In addition to these documents, it is necessary to have personnel documents for individual entrepreneurs. They are needed by those entrepreneurs who will use the work of employees.

List of personnel documents for individual entrepreneurs

Personnel documents for IP:

  1. Personal cards of employees.
  2. Employment contracts, or their approximate form.
  3. The order of acceptance to work.
  4. Staff schedule.
  5. Job instructions.
  6. Time sheet.
  7. Vacation schedule. Today, during a tax audit, if it turns out that this schedule does not exist, the audit authorities can issue a fine.
  8. Leave order.
  9. If the employee is transferred to another position, then the entrepreneur must have a transfer order.
  10. Movement accounting book work books, as well as their liners.
  11. Income and expense book for accounting forms of strict reporting.
  12. An order to dismiss an employee.

Having at hand the collected and correctly executed package of documents for individual entrepreneurs, an entrepreneur can quickly, if necessary, prepare, for example, documents for a passport for an individual entrepreneur, or documents for an individual entrepreneur loan, or provide individual entrepreneur documents for tax.

The level of education of the population of Russia is increasing every year. Every year, thousands of young financiers graduate from universities. And many of these start-up businessmen want to start their own business. Therefore, we have created step-by-step instructions for beginners on how to open an IP in 2019.

IP benefits

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for that. Firstly, the entrepreneur does not need to report on accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, entrepreneurship does not require legal address. Individual entrepreneurs can immediately consider all profits as their property, and many bureaucratic formalities, such as keeping minutes and forming authorized capital, are missing.

Taxation

There are 3 taxation systems available for individual entrepreneurs:

  1. The General Taxation System (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. The individual entrepreneur is also required to pay for the property.
  2. Simplified taxation system (USN). Under such a system with and personal income tax. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
  3. Patent taxation system (). It is applicable with a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy, then no tax on the main activity is paid during this time. The patent involves the payment of 6% of the potential amount of income established by law for a particular type of activity.

The single agricultural tax (ESAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of business. In addition to taxes, an individual entrepreneur must pay a number of social contributions annually.

Who can become an individual entrepreneur

Requirements for applicants are not very strict. They were installed in 2001 federal law 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs". Any adult capable citizen can apply for an IP, if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an IP is impossible:

  • private security activities;
  • production and trade alcoholic drinks and medicines;
  • electric power industry;
  • development and production military equipment and weapons;
  • investment funds and similar financial institutions;
  • aerospace technologies;
  • air transportation;
  • activities related to pyrotechnics and explosives, and a number of other types.

There are also exceptions to allow minors to drive:

  1. In the presence of employment contract and permissions from an adult legal representative of an individual entrepreneur can be issued from the age of 16.
  2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
  3. You can start a legal business activity even from the age of 14. But for this you need to get a notarized permission from both parents.

Under no circumstances will a person recognized as partially or completely incompetent be able to open an IP. It is also not available for 5 years after the completion of the bankruptcy proceedings of the registrant individual. Another ban concerns certain types of activities (usually related to work with minors) - individual entrepreneurs will not be registered if they have a criminal record or criminal prosecution.

Required documents

Opening an IP is a process that requires the applicant to have a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistake when filling out paperwork or the absence of one document can cause a delay. And sometimes even a refusal to open an IP, after which you will need to go through the whole procedure from the very beginning.

If you plan to conduct business activities, we strongly recommend that you clarify to which body you need to submit the necessary documents. So, here is their list:

  1. First of all, you need to provide a completed application form P21001. It is evidence that a citizen has expressed a desire to become an entrepreneur. Therefore, it is unacceptable to make even the slightest mistake when filling out the application.
  2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
  3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
  4. A copy of the document, address of residence (if this data is not in the passport).
  5. Receipt confirming the payment of state duty. It should be noted that when submitting documents to in electronic format You do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has the citizenship of the Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then some more papers will be required from him:

  1. Application Form P21001.
  2. A copy of the foreigner's identity card.
  3. A copy of a document confirming the fact that a foreign citizen is legally staying in the Russian Federation.
  4. Copy of birth certificate. If this is not possible, a copy of any other official document, which indicates where and when a person was born.
  5. You also need to provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
  6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents on their own. With the exception of persons who are legally married and who have provided a certificate of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

In the previous topic, we discussed the importance of filling out the application correctly. In order for the application to be accepted, the following information must be provided:

  1. Name, date of birth and gender of the applicant.
  2. If available, then TIN (taxpayer identification number).
  3. Place of official registration, code of the subject of the Russian Federation and postal code.
  4. Citizenship.
  5. Place of Birth.
  6. Data on the passport of a citizen: number, series, when and by whom it was issued.
  7. Phone numbers where the applicant can be contacted if necessary.
  8. OKVED codes.

Depending on the subject of the Russian Federation in which the IP is opened, the application pages may need to be stitched together. You need to check with the tax office if there is such a need. Now let's take a closer look at what aspects should be given special attention in the filling process.

Exists single standard filling out paperwork by hand. This must be done in capital letters. The only true color of the paste is black. If even one of these conditions is not met, the state structure will not accept the application.

There is an easier way to apply. You need to use an online service that will help you collect the necessary package of documents and register an individual entrepreneur. The benefit is that the probability of an error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out online: you will have to pay for the services provided, while independent work with the application is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, here you will need to have an account on the State Services or personal account taxpayer, as well as a certificate and software for working with an electronic signature.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing that a person who wants to become an individual entrepreneur should think about is the associated costs. Their assessment must be approached responsibly, to check that already halfway through it suddenly turns out that there is no way to make a mandatory payment.

To become a self-employed person, a person must be prepared to spend money on the following services:

  1. Government duty. Its size is 800 rubles, if the applicant submits a package of documents directly to the relevant authorities. But this item of expenditure does not apply to those who provide documents in electronic form. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
  2. A mandatory attribute of an entrepreneur, indispensable in doing business, is printing. To make it, you need to pay an amount in the range of 400 - 800 rubles. The law is not, but without it, many transactions are simply impossible, so it’s better to do it anyway.
  3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand a specialist is and what services are required.
  4. You will also need to pay for the services of other organizations participating in the opening of the IP. They will cost an average of 2 - 3 thousand rubles.
  5. The bank in which they open a current account for entrepreneurial activities will charge a certain fee for their services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not mandatory requirement for registration, but it will certainly be needed in business activities, so it is better to open it right away.

The obvious advantage is that future entrepreneur is free to choose whether to resort to additional help specialists, or undergo procedures on their own, where possible.

Who can be denied and why

If the applicant has spent his time and money on collecting and certifying all the documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an IP. This state of affairs is always very disappointing. But if you analyze the possible reasons for the failure, you can minimize the likelihood of failure:

  1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
  2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this question, then the efforts will be wasted.
  3. Incorrect submission address. The package of documents is accepted only at the place of registration.
  4. The applicant already has an open IP.
  5. If 12 months have not passed since the forced closure of the previous IP.
  6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet elapsed.

Remember that the procedure for approving the opening of an IP is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed since 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion stage of the transition to online cash registers should occur on July 1, 2019. Also in the new year for checks of online cash desks will appear new props"product code".

From January 1, it is planned to raise VAT from the current 18% to 20%. A mandatory, issued through an online service. Also, from October 1, 2018, the fee for re-submission of documents for registration after a refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once, you will have to pay for further attempts. It was decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

- this is best option to start a business. It is not as difficult and costly as setting up your own legal entity ( OOO), moreover, IP will not be bound by numerous regulatory conventions that the law imposes on organizations.

Required documents

Important! If you do not switch to a special regime within the prescribed time frame, the individual entrepreneur will be applied, on which there is a very high tax burden.

However, it is not necessary to apply for the transition to preferential regimes immediately with registration - this can be done later, but it is simply more convenient to do it at once.

Application for registration of IP in the form R21001

All registration activities legal entities and IP are carried out by the tax inspectorate through the forms of unified documents submitted by the applicants, which are approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]. The rules for filling out applications are approved by the same Order.

The program is easy to install and operate - you just need to select the required document form and start filling it out. If the user makes mistakes or does not specify some of the required data, the program will report this. You don't have to worry about technical conventions, such as font size - these details are taken into account by default in the program.

With a free online service

There is one more the most preferred way to complete Form P21001- an online service for preparing documents for opening an IP for free in 10 minutes. Its advantage is that in addition to correctly filling out the application form for IP with tips at each stage, it will prepare all other necessary documents, provide instructions for state registration and further action.

Basic data on the registered natural person

The first sheets of the form should contain general information about a citizen who is registered as an individual entrepreneur. All fields must be filled in, except for clauses 1.2 and 8 - they are filled in only by foreign citizens, as well as persons without citizenship. All other lines must be filled with up-to-date information about the individual.

Sheet "A"

In the next sheet of the application, you need to indicate information about the planned types of activities - OKVED. The application must contain a numerical designation of the main and additional species activities that need to be registered according to the classifier OK 029-2014. At least the code must contain 4 characters - this is an imperative rule.

Choice OKVED This is far from being a pure formality. You should not be limited to one type of activity code, but you should not choose everything “just in case” either. The types of activities affect the amount of insurance premiums against accidents, and may also matter if the taxation regime is “simplified” (STS). If any type of activity is not indicated in the OKVED list, which will actually be carried out by the IP, then the Federal Tax Service may charge additional tax on these types of common system, not the simplified one.

Therefore, in the form P21001, it is necessary to indicate the types that will potentially be produced in the foreseeable future. However, if you do not specify some activity right away, then it can be included in the USRIP at any time in the form P24001 for free, because. There is no state duty for this registration action. It will only take 5 business days.

Sheet "B"

In this sheet, you need to indicate the method of obtaining documents after registration, as well as write down contact information. Contacts are neglected by many, but in vain. There are precedents when the tax authorities refused to register if these data were not indicated. Therefore, it is better not to experiment, but to indicate everything in full, as required by the form of the document.

Immediately after filling out and printing out application 21001, you do not need to rush to sign it, because for this you need to follow some rules.

A document can be signed in two ways:

  1. by the applicant during a personal visit to the Federal Tax Service in the presence of a tax employee;
  2. by the applicant in the presence of a notary, followed by the submission of an already signed and certified document.

The first option is more preferable, since it does not entail additional financial costs. If the documents in tax office is handed over by a representative under a power of attorney, then the signature of the applicant must be notarized, and the attorney must also act under a notarized power of attorney.

More detailed information with samples and step-by-step instructions for filling out an application for opening an IP on your own, you will find in the article - Filling out the application form P21001 step by step instructions.

Copy of an identity document

If the applicant personally visits the Federal Tax Service, then it is enough for him to make copies of all pages of the passport and capture its original (usually copies of 2 and 3 pages are enough, plus registration address pages). Verification of the copy with the original can be done on the spot by the inspection worker.

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