%0 Journal Article %T The experts of the GARANT Legal Consulting Service are responsible %A Podkopaev, M.. %A Efimova, O.. %A Suleymanov, M.. %K Personal income tax, sole proprietor, Unified State Register of Legal Entities %J Auditor %D 2024 %N 10 %P 5 %I INFRA-M Academic Publishing LLC.