Instruction
1
You can create your own organization as a legal entity (see article 51 of the civil code). To contract with a student you will face from established firms. Themselves to act as the operating company (the teacher) If tutoring is for you – a family business, the second person can be issued as a hired worker.
2
Find out whether you need to obtain a license for the provision of services in the educational activities in which you plan to specialize.
3
If you do not plan to expand their business and to do tutoring together with someone, please fill out the tutoring as self-employment. In this case, you are registering as an individual entrepreneur.
4
The license in this case, you do not need, because from the point of view of the law (clause 2, article 48 of the Law of 10 July 1992 № 3266-1) you are engaged in individual pedagogical activity.
5
Determine your economic activity. It is necessary for the proper execution of the payment of taxes. Tutoring services generally fall into STS (simplified tax system) in accordance with clause 2 article 346.25.1 of the tax code. According to this scheme of taxation you will have to pay the state 6% of the profits.
To determine which type of tax you must pay, check the national classification of economic activities (OKVED). For sure you will fall into these categories:

-110000 Services in the education system;

- 111000 Services in preschool education;

-112000 Services in the system of secondary education;

- 113000 Services in higher education.
Note that contrary to popular belief, under UTII (single tax on imputed income) the work of the tutor misses.
6
Having individual enterprise, with each student you are entering into a contract of compensated rendering of services (article 779 of the civil code).