http://www.proz.com/kudoz/617510

for example

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Note added at 2 hrs (2006-09-14 09:22:38 GMT)
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or "independent handicraftsman workshop" , depending on the context

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Note added at 1 day16 hrs (2006-09-15 23:55:52 GMT)
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mislim da je kombinacija ovog odgovora i Sherefedinovog linka moguce resenje npr. "sole proprietorship handicraft business" ako je rec o pravnoj formi ...

The three basic legal forms are sole proprietorship, partnership, and corporation. The most common is the sole proprietorship. As its name implies, a sole proprietorship is owned by one individual. It is the oldest form of business, the easiest to start, and the least complicated to dissolve. Here are some of the advantages of this business form:

1. You own all the profits

2. Your business is easy and cheap to organize. You don't need any government approval, although you may be required to carry a city, state or county license. Your only other obligation is to notify the Internal revenue Service (IRS) for the purposes of sales tax.

3. You're the boss

4. You enjoy certain tax savings.

You must pay regular individual taxes on your income, property, and payroll, but these are not levied as special taxes, as with a corporation. You will also have to pay sales tax which you have received from your customers.

5. Greater personal incentive and satisfaction. Since you have your investment to lose if your business is not successful, you should be more willing to put time, thought, and energy into the business. And when your business is successful, you enjoy maximum sense of accomplishment since you know its success was dependent upon your decisions about your management ability alone.

For more information about this and other forms of business, send for the U.S. Small Business Administration (SBA) Publication MP25. Selecting the Legal Structure for Your BUsiness (50 cents). It outlines the advantages and disadvantages of each legal type of structure. If after reading it you are still uncertain what form of the business should take, consult an attorney.



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A sole proprietorship firm, Competent Craft is the brain child of Mr Mehfooz Ahmed. Born and bought up in a family in handicrafts business...www.indiamart.com/competentcraft

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Note added at 1 day16 hrs (2006-09-16 00:01:11 GMT)
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Choeki Handicraft is a sole proprietorship business started by Mr. Kunzang www.intracen.org/bsrt/casestudies/csbhutanhandi.pdf

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1.2 Definition of Sole Proprietor
A sole proprietor is a natural person who undertakes some of the professional activities
defined in Article 9 of the Law on Trade Companies8. Any natural person with a
permanent residence in the country, capable of performing a business activity may be
registered as a sole proprietor.
A sole proprietor differentiates from a one-person trade company in that a trade
company is incorporated with an initial capital equal to € 2 500, whereas in the case of a
sole proprietor such an obligation does not exist. An additional distinguishing feature
refers to the liabilities of the founder of the one-person limited liability company. The later
is liable up to the amount of the invested founding capital, whereas the sole proprietor is
personally liable for his/her obligation with his/her entire property. In addition to this, sole
proprietors may not be those persons:
• Against whom bankruptcy procedures have been initiated
• Who deliberately undergo bankruptcy procedures preventing creditors from
collecting their claims.
1.3 Definition of Handicrafts
Handicraft activities are regulated by the Law on Handicraft activities and are considered
as follows:
• Handicraft production – production of goods processed in small series, such as
home made production.
• Handicraft service – repair and maintenance of goods and handicrafts.
• Art handicraft – production of art goods made from stone, glass, wood, textile,
ceramics, steel, iron and other materials.
• Home made handicraft – production of specific goods produced at home by the
craft person or with help from members of the family.
According to the Law on Handicraft activities, the maximum number of employees of a
handicraft enterprise is 10.
8 Article 9
(1) A sole proprietor is a natural person that as a profession undertakes some of the activities defined in Article 1 of this Law.
(2) Any natural person with a permanent residence in the Republic of Macedonia that is capable of performing business activities may be registered as a
sole proprietor.
Macedonian SME Observatory Report 2002
9
Handicraft activities can be performed by a sole proprietor and a trade company
provided that the handicraft activities are registered in the Commercial register. Also a
natural person can perform handicraft activities provided it does not exceed the scope of
a small size crafts and that is, in addition, registered in the Handicrafts register. The
natural person shall file a request to the regional office of the Ministry of Economy to
entry in the Handicrafts register, provided that all relevant documents are filed and all
prescribed conditions and requirements are met.
Every physical person can operate a handicraft business, but several pre-conditions that
must be fulfilled in order to register:
• Macedonian citizenship.
• Able to conduct handicraft activities.
• Health requirement according to the handicraft activity.
• Vocational education training or vocational skills to conduct handicraft activities.
• Not to be registered as an employee or pensioner.
• To have appropriate facilities to operate the business.
• Free from legal liabilities that prevent performing the handicraft activity.
• Payment of Registration fees.
• Evidence of not being previously registered for a handicraft activity and in the
Trade register.
• To fulfil other requirements written in the Law on Handicraft activities.
The registration procedure is conducted by the branch office of the Ministry of Economy
in the region where the applicant wants to conduct a handicraft activity. The data needed
and recorded in this office is:
• Name, father’s name and permanent address of the applicant.
• ID number.
• Registration of the handicraft activities by their official codes.
• Name of the handicraft enterprise, its address

http://www.economy.gov.mk/pps/wd\1 Institution Support\1.4 S...

mozda, ne znam...

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Note added at 3 days2 hrs (2006-09-17 09:54:55 GMT)
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http://www.craftireland.com/News/craftwork.html
http://www.st-dunstans.org.uk/pages/page.asp?i_ToolbarID=2&i...
http://www.powells.com/biblio?isbn=1842156837