Every entrepreneur can face the need to close an individual entrepreneur. This need can arise at any moment, so it is extremely useful to know, or at least imagine, the basic processes and simple steps that will allow you to do this without hypothetical problems.
To begin with, let us denote that the closure individual entrepreneur- this is not bankruptcy, it is not the liquidation of a company, it is not the closure of a physical location as a point of sale, for example.
Closing an individual entrepreneur means registering with government agencies for all legal rules termination of the activities of an individual entrepreneur - a specific person.
That is, a completely ordinary procedure not associated with anything negative. But you need to know how to do it correctly!
Step No. 1. Eliminate debts in the Pension Fund
To make it clear, taxes that an individual entrepreneur pays to the Pension Fund are accrued to him even when there is no physical activity he doesn't lead. That is, you traded rubber dogs and paid taxes. After two years we stopped trading, we got tired. AND whole year resting. And still, all this year you pay taxes as an individual entrepreneur.
No one has the right to demand a certificate from you that you have no debt in the pension fund. If they demand it, it means they are committing an illegal action. And this is confirmed in Law No. 129-FZ of 08.08.2001. Learn and use.
But penalties and fines for unpaid debt will accumulate until the amount of the debt becomes such that it will be demanded through the courts. No one needs such problems, so we find out about our debt and resolve the issue. By the way, you can find out this way:
- On the PFR website. (V personal account)
- On the State Services website (registration required)
Step No. 2. Pay the state duty
It just so happened that for every such action you have to pay. But the amount is small. 160 rubles.
But! Enter your details correctly and double-check them several times. If you make a mistake, you will have to pay again. Although this is not scary, it is also nothing pleasant.
A receipt for payment of this state duty is issued by the tax office. Or you can use the online service on the website of the Federal Tax Service.
Step No. 3. Fill out documents for the Federal Tax Service
Again, there are two options - online and live. If you want to do everything without leaving home, then you will need the website https://www.nalog.ru
If you decide to walk to the Tax Office and fill it out on the spot, then you will need form P26001.
The Tax Office has a service for filling out documents.
That is, you will be required to pay a certain amount, provide documents, and the employee will fill out the form correctly and quickly. This service is naturally optional and still paid, but you will save your nerve cells and save time. Because, again, you need to fill out everything correctly, the slightest inaccuracy, and the whole work will be forced to be redone. Do you need it?
Step No. 4. Close the bank account
The procedure itself also has its own bureaucratic difficulties and details. Therefore, we advise you to first familiarize yourself with how to close a current account.
Step No. 5. Deregister with the Social Insurance Fund
You can find out how to deregister from the FSS directly on the FSS website. They have quite detailed instructions.
Step No. 6. Report taxes
You need to report and undergo tax reconciliation at the tax office that registered you as an individual entrepreneur. It is also better to learn in advance how to properly report taxes.
At this point, you will be required to pay if you have penalties for late payment of taxes. By the way, penalties for late tax payments have increased again (by 33 percent in 2016). So be careful.
Reference:
The deadline for submitting a declaration for the simplified taxation system (simplified taxation system) and OSNO (basic taxation system) is no later than the 25th day of the month following the month when the individual entrepreneur’s activities are terminated.
Declaration for UTII ( Single tax on imputed income) is carried out within the usual time frame after the closure of the individual entrepreneur.
Step No. 7. Submit a package of documents to the Tax Office
The package of documents that will be needed for submission to the Tax Office is as follows:
- passport
- Statement
- Receipt for payment of state duty
Once you have collected and submitted these documents, you will need to wait 5 business days. Next, you are given (by personal transfer or postal service) document. This is a certificate of registration of termination entrepreneurial activity.
There is no need to notify the pension fund yourself. Data about your closure is sent there directly by the tax service.
It's seven simple steps, which will allow you to close the individual entrepreneur according to all the rules. Now let's look at common questions that arise in the process of performing these steps.
FAQ on closing an individual entrepreneur
Question: How much does it cost to close an individual entrepreneur in 2017?
Answer: The state duty is 160 rubles. This is the main amount. All other expenses depend on the availability and size of debts and options paid services, which you decide to use in the process of closing an individual entrepreneur (for example, filling out an application by a tax specialist).
Question: What documents need to be prepared to close an individual entrepreneur?
Answer: Passport, TIN, application to the Federal Tax Service (see Step No. 4), receipt for payment of state duty (see Step No. 5). Original documents are submitted.
Question: how to close an individual entrepreneur if it has debts?
Answer: If the entrepreneur did not have employees, then the procedure is standard (see Step No. 1). If an individual entrepreneur has tax-related debts, he or she will have to go through bankruptcy proceedings.
Answer: Before you begin the closure procedure, all employees must be officially terminated. At the same time, 2 weeks before this dismissal you need to send information about termination of contracts to the employment service. The dismissal procedure takes place according to clause 1 of Art. 81 of the Labor Code of the Russian Federation (at the initiative of the employer in connection with termination of activities). All employees subject to dismissal must be accounted for.
Question: Is it possible to close an individual entrepreneur by power of attorney?
Answer: Yes, under your power of attorney, the closure of an individual entrepreneur can be carried out by any person you choose. Typically, such a person is hired in a special law firm. The power of attorney must be a notarized document. The notary will ask you to provide a number of documents:
- IP passport
- copy of the passport trustee
- TIN and OGRNIP (main state registration number individual entrepreneur)
- Extract from the Unified State Register. Important! The extract is provided to the notary within five days from the date of receipt. Otherwise, you will have to take it again.
Also, the application is notarized (the same form P26001). It is signed in front of a notary. Next, the authorized person receives the rights to close the individual entrepreneur.
Question: is it possible to close an individual entrepreneur by mail?
Answer: Yes. Documents for closing an individual entrepreneur are sent by registered mail to the Federal Tax Service with notification. After the procedure, the Tax Service sends to your address, which was specified when registering the individual entrepreneur, a certificate of exclusion of the individual entrepreneur from the register and an extract from the Unified State Register of Individual Entrepreneurs.
Question: How long should documents on closing an individual entrepreneur be kept?
Answer: For 4 years, you are required to keep safe the certificate of termination of business activity, as well as accounting and tax records and all other documents that confirm expenses and income. Personnel documentation is stored for 75 years.
Question: is it possible to close an individual entrepreneur through the public service portal?
Answer: Yes. But it is better to use this method only if you also carried out the procedure for opening an individual entrepreneur via the Internet. Step-by-step instructions can be found on the government services website. Otherwise, you risk spending a lot of money and time. And it is better to use the standard method.
As we remember, in 2018 the amount of insurance premiums increased significantly. If in the previous 2017 this indicator was based on one minimum wage, then in the past 2017 the minimum wage was multiplied by two. This, accordingly, increased the tax by 100%. This measure was significant, especially for small businesses, and despite the reduction in rates in 2014, about three hundred thousand entrepreneurs at the beginning of 2013 decided to close their business on their own.
And although now insurance premiums slightly lower crisis phenomena in the economy in 2019 may serve as a reason to close the share of individual entrepreneurs in the country.
Below is step-by-step instruction regarding how and where to close individual entrepreneurship in 2019.
This procedure is carried out in several stages and has no fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.
How to close an individual entrepreneur in 2019? (step-by-step instruction)
- Step one: you need to contact the tax office with which the entrepreneur is registered, as well as the inspectorate where you need to pay the state fee for closing the business. Contacts of all tax inspectorates are on the tax service website Russian Federation. There are two ways to find out contacts. The first is suitable for those who do not know which inspectorate they are registered with: you need to enter the following link into the address bar: http://www.rXX.nalog.ru, where XX is the number of the region in which the entrepreneur operates. The web page of the tax office of the desired district will open, then you need to select the “Address and details of your inspection” section, fill out the registration information and receive the necessary information. The second way is for those who know which tax office they are registered with: the beginning of the operation is the same, only on the website of the regional tax office you need to select the “Inspections” section, and contacts will be marked there. After this, all you have to do is call your tax office and clarify which inspectorate you need to submit documents to to close an individual entrepreneur, and which state fee to pay.
- Second step: application to the tax office using form P26001. This is a state form, which is the starting point in the liquidation of an individual entrepreneur and means state registration that an individual ceases to operate as an individual entrepreneur by at will. This form is provided at any tax office throughout the country; In addition, it can be found on the website of the same tax office, filled out at home and submitted to the relevant authority in ready-made form. If it is not possible to bring the application in person, you should have it certified by a notary.
- Third step: receipt for payment of state duty for closing an individual business. The state duty as of 2019 is 260 Russian rubles. It is provided by any tax office; you can also work via the Internet and receive a receipt using a special service for automatically generating receipts (it is located on the website of the Federal Tax Service and has its own instructional features, we will not dwell on them here, there is nothing particularly complicated in this service).
- Step four: payment state duty. The most convenient way to make payments with tax authorities is through a Russian savings bank. The bank will need a receipt, which the entrepreneur received from the tax service, as well as a passport and, of course, 260 rubles for payment. You should be very careful and remember that employees of Sberbank (or any other institution through which the payment is made) are not responsible for whether you indicated the current account correctly, and generally do not advise or check the correctness of filling out receipts. Therefore, it is necessary to check the details - it is better to be safe than to pay twice (even if the amount is not large).
- Step five: submitting documents to close the business. This stage passes quite quickly: you just need to go to the tax office, submit an application there, filled out in form P26001, and provide a receipt indicating that the state duty has been paid. It is important to provide the original of this receipt. The tax service, in turn, is obliged to issue the applicant a receipt for receipt of these documents.
- Step six: obtaining a certificate of state registration of an individual’s termination of activities as an individual entrepreneur (it is issued in form P65001), as well as an extract from the unified state register of individual entrepreneurs. You should contact the relevant tax office five working days after submitting your application. In this case, the day of submission itself is not taken into account. There is no point in going to the tax authorities earlier, because the documents will not be ready yet. If after the expiration of the five-day period the individual entrepreneur does not appear, the tax service will send the documents by Russian Post to the registration address (it is better to clarify whether the documents can be sent to another address when submitting the application). To obtain documents you will need a passport and a receipt from the tax service.
- Step seven: notification Pension Fund Russia (PFR) on closing a business and receiving a calculation of mandatory fixed contributions. The procedure is as follows: you need to go to the regional department of the Pension Fund within 12 calendar days from the moment the business was closed (the date is indicated in certificate P65001) and receive receipts for arrears of mandatory payments. The Pension Fund performs this operation instantly. All that is needed to process these documents and receipts is a passport and a certificate of termination of business activity P65001. If the entrepreneur does not appear at the Pension Fund within 12 days, the department will send a demand for repayment of the debt by mail. In other words, failure to appear at the Pension Fund does not exempt an individual entrepreneur from paying tax.
- Step eight: paying off debts on mandatory payments. This operation is also carried out through the Savings Bank. The entrepreneur will need receipts for payment of the fixed payments that he received from the Pension Fund. You need to pay in mandatory, since otherwise the Pension Fund will impose fines.
How to close an individual entrepreneur with debts?
It is possible, however, close the individual entrepreneur and with debts, since Russian legislation does not provide for the possibility of refusing to liquidate a business due to debts from the tax service or the Pension Fund. Sometimes tax inspectors may demand that an individual entrepreneur repay debts, but such a requirement is not legal. Theoretically, an individual entrepreneur can even open legal proceedings for violation of the law by tax officials, but it usually does not go to court, since most often this requirement is put forward as a verbal warning. In the event that, no matter what, the tax inspector refuses to accept documents, it is not so much necessary to sort things out with him as it is worth contacting higher authorities or sending documents by mail (by registered mail to receive delivery notification), not forgetting to certify them authenticity is notarized. All of the above does not mean at all, however, that the debt does not need to be repaid: in any case, it will remain with the entrepreneur, regardless of whether the individual has the status of an individual entrepreneur or not. Sooner or later, the debt can be collected even in court, so all that is needed to avoid conflicts with the state is voluntary and timely payment.
A nuance regarding debts: if a business is liquidated in 2019, the rule of a three-year limitation period applies, that is, debts incurred before 2011 inclusive do not need to be repaid. If the requirement to repay them is presented in court, you need to declare the limitation period.
By and large, these are all the key steps necessary to close an individual business in 2019. After they are carried out, or in the process of liquidation of the individual entrepreneur, it is necessary to submit tax returns (even if there was no activity or income), submit a report to the Fund social insurance(if the individual entrepreneur was registered there) and deregistered cash machine. To do this you need to contact the Center Maintenance, with whom a cooperation agreement was concluded, and receive a fiscal report from specialists - certainly on the day when the device was deregistered. This procedure may vary for different regions of the country, so it is better to coordinate this process with your tax office.
In addition, you need to close your bank account. This can also be done before or after filing an application to close the business with the tax office. To close an account, you need to contact the bank where it was opened and fill out the necessary documents (the list is individual for each bank). If the account is closed before the business is closed, the tax office must be notified a week before the start of this operation - otherwise the entrepreneur faces a fine from the state in the amount of five thousand rubles. If the account is closed after the company is liquidated, there is no need to notify any authorities, since the status of an individual entrepreneur is not discussed.
After absolutely all operations are completed, you need to visit the Pension Fund again. The fact is that mandatory fixed payments are accrued daily, so it is possible that from the moment of reconciliation to the date of liquidation of the individual entrepreneur an additional amount has accumulated. It is mandatory to pay the balance of the debt, otherwise the Pension Fund will send demands by mail, and in case of non-payment, it has the right to go to court.
Valid for visitors to our website special offer- you can get advice from a professional lawyer completely free of charge by simply leaving your question in the form below.
In conclusion, we note that after an individual business has been closed, documents and reports must be stored for four years. This is necessary in case of controversial situations and inspections by the tax service, the Pension Fund and other regulatory authorities. It's better to protect yourself from any surprises in the future.
The liquidation procedure for an individual entrepreneur (IP) implies the termination of the existence of an individual entrepreneur (liquidation) in the form of exclusion from the register of information about its activities. Upon completion of the liquidation procedure, the citizen is released from the possibility of exercising the rights and the burden of bearing the obligations that are provided for regulations for merchants and is excluded from the Unified State Register of Individual Entrepreneurs.
Citizens registered as individual entrepreneurs cease their activities for many reasons. Thus, citizens often liquidate their entrepreneur status due to:
- Unprofitability commercial activities;
- Employment at public service;
- For a quick transition to a different taxation system;
- The expiration of the contract granting the right to a foreigner to live and work in the territory of the Russian Federation;
- A court decision on a ban on doing business that has entered into legal force;
The procedure for liquidating an individual entrepreneur is much cheaper and faster than closing an LLC. The voluntary liquidation procedure can be initiated by the entrepreneur himself or remotely, through an authorized person under a power of attorney, by submitting an application on the liquidation form code P26001. Registration of individual entrepreneurs is also terminated in other cases. For example, in the case when an entrepreneur is declared insolvent (bankrupt), due to his own death or forced deprivation of the right to engage in income-generating activities. There is a procedure for temporarily suspending the activities of an entrepreneur if violations have occurred.
In this article we will consider the procedure for voluntary closure of an individual entrepreneur in 5 steps. The information is relevant for the liquidation procedure of an entrepreneur both in 2016 and 2017.
Instructions for liquidating individual entrepreneurs 2016-2017 in 5 steps
Step 1. Collection of documents and information for closing an individual entrepreneur
To go through the liquidation procedure of an entrepreneur, you will need the following documents:
- Passport data of a citizen of the Russian Federation or a subject of a foreign state;
- OGRNIP certificate for the right to engage in entrepreneurial activity;
- Notices or registration numbers from extra-budgetary funds.
- Seal of an individual entrepreneur (if available).
If the closure of an individual entrepreneur is carried out without the participation of an entrepreneur, the passport details of the authorized person will be needed.
Step 2. Preparation for termination of individual entrepreneur status
Before closing its commercial activities, an individual entrepreneur must perform the following actions:
- Payment of all current payments: taxes, fines to the state (including the Federal Tax Service, Pension Fund, Social Insurance Fund). In order to find out what debts a businessman has, you need to contact the tax inspector at the location of the individual entrepreneur. It is important to note that the entrepreneur is liable for debts with all his property. In addition, the presence of debts to the state may cause arrest for any registration actions.
- Dismissal of employees (if any). The entrepreneur-employer must notify his employees no later than two months before liquidation and make full payments to them. You should also notify the Employment Center two weeks in advance, pay all taxes and fees for employees, provide the necessary reports and deregister with the Social Insurance Fund. Dismissal of employees must be carried out before making a record of termination of activity in the Unified State Register of Individual Entrepreneurs. Normative base RF does not set size compensation payments when closing an individual entrepreneur, therefore the need for their implementation and the amount will depend on what is stated in employment contract with an employee.
In practice, the Federal Tax Service may require several more actions. So, before closing, you may need:
- Payment of taxes and insurance premiums for individual entrepreneurs. The required amount of insurance premiums to be paid can only be determined by knowing the date of termination of the entrepreneur. It would be correct to pay the above payments no later than 15 days from the date of making an entry in the Unified State Register of Entrepreneurs about the closure. At the same time, many local tax authorities make illegal demands for payment of insurance payments before liquidation. The merchant can fulfill this requirement or appeal by filing a complaint with a higher tax authority or court. Since 2011, the inspectorate is also required to independently request a certificate of debt from the pension fund authorities
- Submit tax returns for all tax periods. The fact is that there is no clear deadline for submission, so local tax authorities require them differently. The reporting should indicate the liquidation code of an individual entrepreneur equal to “0”.
- Close bank accounts; It is more correct to close the current account before filing an application to terminate the entrepreneur’s activities. However, you can visit a credit institution both during liquidation and after completion of this procedure. Termination of relations with the entrepreneur’s bank is possible at the bank branch at the place where the current account was opened.
- Deregister cash register. As for CCP, then with recently The entrepreneur is not required to deregister cash register equipment. The tax office will take these actions for him. However, if you wish to alienate cash register equipment, in order to avoid the risks of a potential buyer refusing to purchase a cash register, it is better to submit a form to deregister the cash register, attaching the necessary documents to it.
Step 3. Preparing a registration package for the liquidation of an individual entrepreneur
The list of documents for closing a business activity is quite simple; all you need is:
- fill out an application for termination of individual entrepreneur status using a special form P26001.
- pay a small state fee of 160 rubles.
Liquidation application forms are freely available on Internet resources. You can also obtain the form from your local tax office. Application P26001 must be completed in block capitals (either in black and white or in black pen). It must indicate the main registration number of the individual entrepreneur and the entrepreneur’s data, as well as the method of obtaining data on making an entry in the Unified State Register of Entrepreneurs (in person, through an authorized representative or via electronic communication channels). When submitting a package of papers for liquidation of an individual entrepreneur under a power of attorney, certification of the authenticity of the applicant’s signature on the application will be required at a notary’s office.
The state fee for closing an individual entrepreneur is very small and amounts to 160 rubles. Its payment is allowed by the representative on the basis of a power of attorney. Details for paying the liquidation duty can be obtained either on the official website nalog.ru or at the tax office at the place of registration of the entrepreneur. It is better to confirm the fact of payment; to do this, you must attach a corresponding receipt to the package of documents for registration of termination of individual entrepreneur status.
You can pay the state fee for liquidation of an entrepreneur:
- on behalf of the entrepreneur;
- by notarized power of attorney (provided that this document contains the appropriate powers for the authorized person).
There are several ways to pay the state duty: you can make the payment at the bank’s cash desk, in a payment terminal, or in the merchant’s personal account on the official website of the tax office.
Some Federal Tax Service Inspectors require a certificate of payment of debts, however, this requirement may not be fulfilled, since the entrepreneur has the right to close an individual entrepreneur with debts. At the same time, after the liquidation of the status of an entrepreneur, a citizen is not released from the obligation to fulfill his debt obligations.
Step 4. Submitting documents to close an individual entrepreneur
For successful registration legal entity Before submitting, you should check all the information in the package of documents.
You can provide documents on the liquidation of an individual entrepreneur to the Federal Tax Service directly to the entrepreneur, either accompanied by a lawyer, or through an authorized representative under a notarized power of attorney.
The following set of papers is submitted to the tax office:
- Statement P26001;
- Receipt for payment of the state fee for closing an individual entrepreneur in the amount of 160 rubles.
The tax inspector will provide a receipt for receipt of documents, which will indicate the date of receipt of information about the termination of the individual entrepreneur.
On the appointed day to receive documents on the closure of an individual entrepreneur, you should take a receipt and a passport, as well as, if necessary, a notarized power of attorney certifying the powers of the authorized person (if a notarized power of attorney was submitted to the inspection in the original, then the latter document is not required).
After making a positive decision, the Federal Tax Service issues:
- Record sheet from the Unified State Register of Entrepreneurs state registration termination of IP;
- Notice of deregistration.
Step 5. Actions after liquidation of the individual entrepreneur
As soon as information about the exclusion of your status as an entrepreneur is entered into the Unified State Register of Entrepreneurs and you receive the documents, you have the right to dispose of the documents certifying the activities of the individual entrepreneur and the seal.
If the bank account has not been closed, it should be closed.
The liquidation procedure has been completed. After making a record of the termination of the existence of an individual entrepreneur, you are relieved of the responsibility to bear the burden of entrepreneurship.
A citizen who has terminated his individual entrepreneur status is not released from the obligation to pay insurance premiums for the period when he was an individual entrepreneur.
If necessary, the individual entrepreneur can be reopened immediately after closure (subject to voluntary liquidation). In case of forced liquidation, the status of an entrepreneur cannot be obtained within three years from the date of exclusion from the Unified State Register of Individual Entrepreneurs.
Merchants who have ceased their activities as an individual entrepreneur are required to submit a declaration in form 3NDFL no later than 5 working days from the date of making an entry in the Unified State Register of Individual Entrepreneurs. Income tax must be paid no later than 15 days from the date of submission of the declaration.
The procedure for filling out the 3NDFL declaration when closing an individual entrepreneur
This report for the tax office can be submitted both in paper form and through electronic communication channels. In the “tax period code” column, the value (50) must be indicated, which means that information is provided for the last financial year.
What do you need to fill out when submitting 3NDFL?
- Full name of the entrepreneur;
- Registration address;
- Passport details;
- Contact details;
- Information about income (in rubles).
The 3NDFL declaration may not be accepted by the tax office as a result of partial absence of data, an incorrectly specified tax period code, lack of signatures on some sheets and other data.
Filling out a simplified taxation system declaration upon liquidation of an individual entrepreneur
Termination of the status of an entrepreneur does not cancel the obligation to submit a simplified taxation system (STS) declaration. An individual entrepreneur will need to submit a single simplified tax return upon liquidation if there is no commercial activity, namely:
In the absence of any tax transactions, as well as those involving movement in the bank account and cash register. Movements on a current account are considered payments for services, remuneration, wages, rent, purchase of something, as well as erroneous transfers to counterparties. To avoid negative consequences, it is better to contact the bank where the account was opened and request a statement.
A single simplified tax return is submitted for VAT, income tax, personal income tax, simplified taxation system, and unified agricultural tax for the following four reporting periods:
- Quarter;
- Semester;
- Nine months;
- Of the year.
If a businessman carried out activities under the special tax regime of the simplified tax system, then he only needs to submit a single simplified declaration for the year.
A single simplified declaration is submitted no later than 20 days from the end of the reporting period. The procedure for drawing up a single simplified declaration is established by the Federal Tax Service in Order No. 62n.
The deadline for submitting a single simplified declaration in 2017 under the simplified tax system is no later than the 25th day of the month following the month of closure of the individual entrepreneur.
There are three ways to submit this tax report: directly to the Federal Tax Service, by mail or via electronic communication channels. The declaration can be filled out by hand or using a computer.
The fines for late submission of a single simplified declaration are small. The amount of the fine for failure to submit a simplified tax return is established by the Tax Code of the Russian Federation and is 1000 rubles. If there has been no previously untimely submission of reports, there are no debts to the budget and economic damage, this fine can be reduced by at least half.
The need to submit reports of the single tax on imputed income (UTII) upon liquidation of an individual entrepreneur
If an entrepreneur is under a special tax regime called UTII, you should pay attention to some nuances when terminating the activities of the entrepreneur. In the case of applying a single tax on imputed income, the merchant should send it to the tax office in the UTII-4 form no later than 5 days from the closing date. The rules for filling out this declaration are contained in the instructions on the official website of the Federal Tax Service. You cannot ignore submitting this report, since without the UTII-4 form, the citizen will be considered continuing his activities, which will be subject to taxes.
Closing an individual entrepreneur with debts
An entrepreneur has the right to close an individual entrepreneur with debts. There are two main types of individual entrepreneurs with debt:
- Before the budget (taxes and fees);
- To contractors and employees ( wage, payments, advances, etc.).
In both cases, according to the provisions of the current legislation, it is possible to terminate the status of an individual entrepreneur without pre-payment of debts. An individual entrepreneur is not obliged to publish information about his liquidation in the official media or otherwise notify his creditors about the liquidation; however, exclusion from the Unified State Register of Individual Entrepreneurs will not free the entrepreneur from his obligations: after the end of the liquidation, all debts will be transferred to the citizen. Ignoring debts is the basis for government agencies apply to the courts for forced collection of obligatory payments.
It is also necessary to remember that the personal property of an individual (with the exception of the only place of residence, food and personal belongings) becomes a source of repayment of debts of an individual entrepreneur.
To exclude information about yourself as an entrepreneur from the register of entrepreneurs, it is enough to submit an application to terminate the status of an individual entrepreneur. A document confirming the provision of data to the territorial bodies of the pension fund is optional. Consequently, the current legislation does not establish a ban on the liquidation of an entrepreneur with debts to the Pension Fund. This means that if all the necessary documents and information have been provided in full, the merchant can be liquidated.
Rules step-by-step elimination It is not difficult to comply with the IP, however, often, when closing the status of an entrepreneur without the help of a lawyer, businessmen are faced with a delay in the registration process and incurring additional costs for re-submitting registration documents, since the documents submitted to the Federal Tax Service from the registration case are not returned when the tax authorities make a decision to refuse.
Elimination of the status of a merchant requires specific knowledge in the field of registration, in compliance with all regulatory requirements, deadlines, and features contained in the current legislation.
To order a quick and guaranteed turnkey liquidation of individual entrepreneurs, please contact legal assistance lawyers of the company "Legal Moscow". Thorough knowledge of corporate law allows our company to provide a professional approach to each client, with a guarantee and provide high-quality legal services.
You can order the service of liquidating an entrepreneur from the Legal Moscow company. We will successfully fulfill our obligations to support the termination of a turnkey individual entrepreneur. The service includes detailed consultation on the liquidation of an entrepreneur, delivery and receipt of documents and payment for termination of registration of an individual entrepreneur in the amount of 160 rubles.
Thanks to the extensive experience of our team of lawyers, the period for closing an individual entrepreneur takes no more than 5 working days. The cost of liquidation of an individual entrepreneur will not increase at any stage of paperwork.
In this material you will find all the information on how to prepare documents for closing an individual entrepreneur.
Required documents for closing an individual entrepreneur in 2018:
FORM P26001
Form P26001 is an application intended for state registration of termination an individual activities as an individual entrepreneur.
The application form is completed using software or manually. Despite the fact that the law does not prohibit filling out the P26001 form by hand, it must be borne in mind that in many Federal Tax Service the application verification process is automated, and if the system cannot recognize at least one letter in the P26001 application, you will be denied registration.
When using software to complete the application form, characters must be printed in capital letters in 18-point Courier New font. Each indicator in the application form corresponds to one field, consisting of a certain number of acquaintances.
In paragraph 1 of the form, it is necessary to clearly indicate all information about the entrepreneur who is ceasing his activities - last name, first name, patronymic, as well as special identification code- OGRNIP number. It is mandatory to enter the TIN and the date of registration of the entrepreneur and assignment of individual entrepreneur status to him in the appropriate columns.
In paragraph 3, you must enter the passport details of a Russian citizen who is an entrepreneur in the form. In addition to the passport series, its number and the indication of the authority that issued the identity document, the code of the department that issued the passport should be entered in a special column.
Paragraph 4 of the application should be completed only by persons who are not citizens of Russia, as well as stateless persons. This section contains data from identity documents of foreigners, and the document must be recognized by international treaties and Russian legislation as an alternative to a passport.
In paragraph 5, the entrepreneur terminating his activities must put a personal signature with a transcript. In columns 5.1, 5.2 and 5.3 it is necessary to provide contact numbers to officials government agencies may contact the applicant. However this is not mandatory requirement, the indication of such information is at the discretion of the person terminating activities as an individual entrepreneur.
Do not forget that a fully completed form P26001 requires a notary certification. This mark must be placed in section 6 of the form.
Please note that in order to close an individual entrepreneur, it is not necessary to notarize the citizen’s signature on the application, provided that the citizen personally submits the documents. In all other cases, it is necessary to notarize the signature. If the documents are submitted by a representative, a notarized power of attorney will be required.
The boxes that make up paragraph 7 of the document in question should not be filled out, and there is no need to make any marks in them. This section of the form is filled out directly by an employee of the tax service, to which the entrepreneur will contact to remove it from the state, including tax accounting. The inspector also fills out the so-called sheet “A”.
After submitting all documents, the applicant must have the original form in his hands. It is nothing more than a receipt from the tax authorities for receiving an application from the terminating entrepreneur and all the documents necessary for the liquidation of the individual entrepreneur. Such a sheet must be filled out by a tax specialist exclusively in the presence of the applicant.
You can easily find a sample application P26001 in our online service, without wasting time searching on the Internet, which does not guarantee you the availability of an up-to-date form.
RECEIPT FOR PAYMENT OF STATE DUTIES
The state fee for closing an individual entrepreneur is 160 rubles. You can get all the details from the Federal Tax Service website; to do this, you need to select the type of payment “State registration of termination by an individual of activities as an Individual Entrepreneur.” Click Next. Then indicate your TIN, full name and registered address at your place of residence. Click "Next" and then "Pay".
In the new window, select a payment method:
- Cash payment - for payment in cash according to a receipt;
- Cashless payments- for payment via the Internet.
When paying in cash, click “Generate payment document”. A receipt in PDF format will open. Print it out, sign and date it. The receipt can be paid at any Sberbank branch. When paying online, click on the logo of the bank or payment service. You can also use our online service.
CERTIFICATE FROM THE PENSION FUND ON THE ABSENCE OF DEBT
Good news for entrepreneurs - since 2011 this document is not mandatory. If the applicant does not submit a certificate of absence of debt from the Pension Fund of Russia, necessary information territorial body The pension fund will send the tax authority to in electronic format as part of interdepartmental exchange.
At first glance, the procedure for opening or closing an individual enterprise may seem complicated. However, everything will work out quickly and correctly if you know some of the features of this process.
So, when opening an individual entrepreneur you need:
- Fill out an application.
- Pay the state fee.
- Carry out state registration.
The price of the issue depends on the region
The cost of registration varies from a minimum of 800 rubles. - the size of the state duty, up to ten times greater - when involving third-party lawyers, a notary, the price also depends on the region.Registration is carried out at the place of registration of an individual (according to registration in the passport), but an individual entrepreneur can conduct activities throughout the entire territory of the Russian Federation.
To register, you will need a passport and TIN; registration period is 3 working days.
The application is filled out according to the approved form P21001 “application for registration of an individual as an individual entrepreneur.”
Correct letters
The requirements for its design are very strict, so it must be filled out in capital letters of the Courier New font with a height of 18 points, when filling out the form manually - only in black ink in capital block letters.On page 1, information is entered on the applicant’s last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship data. Patronymic name and TIN are filled in if available. For those who have forgotten/don’t know their TIN, there is an online service “Find out your TIN”; if there is no TIN, it will be assigned to the applicant upon registration.
On page 2, fill in the information regarding the address of the place of registration and passport information. It is recommended to check the index on the websites fias.nalog.ru or Russian Post; various abbreviations and codes must comply with the approved instructions for filling out this application. When specifying Moscow or St. Petersburg, the city is not filled in.
Unavailable activity
Next, on sheet A, OKVED codes are entered that the individual entrepreneur is going to engage in, while some types of activities, such as alcohol production, are not available to individual entrepreneurs by law. It is not necessary to enter all types of activities; after registration, an individual entrepreneur will be able to engage in any types of activities, except those prohibited or subject to licensing, and the codes, if necessary, can be supplemented.Sheet B indicates the procedure for issuing final documents and contact information. In this case, the fields for the applicant's full name and signature are filled in only in black ink, and when submitting in person - in the presence of a tax inspector.
The application must be filled out in one copy (and only on one side of the sheet); the sheets are not stitched or stapled.
It may not work the first time
As can be seen from this considerable list of requirements, it will not be easy to fulfill them all correctly on the first try, but all this can be done using any of the free online services, which is strongly recommended in order not to waste time on resubmission and not to pay the state fee again when some stupid mistake.In addition to the application, a photocopy of your passport and paid state duty will be required for submission. Only pages 2, 3 and the page with the registration address are copied from the passport.
To generate a form for paying state duty and for non-cash payment, you can use the corresponding service on the Federal Tax Service website - “Payment of state duty”. Payment is possible directly on the website, and all the possibilities available for this are listed there.
Submitting documents to the tax office is possible in person, by mail or through a representative.
Personal submission is the simplest - when submitting to the tax office at the place of registration, the applicant will need the above documents and a passport. The addresses and opening hours of the tax office can be found on its website.
After delivery, the inspector hands over a receipt for receipt of documents; after 3 working days, when you come with a receipt and passport, you can receive registration documents.
When submitting documents by mail, the signature on the application and a photocopy of the passport will need to be first certified by a notary. When received by mail, the tax authority will send registration documents to the applicant's registered address, and not to the return address for sending the application. Within Moscow, documents can also be sent and received using courier services such as DHL and Pony Express.
When submitting documents for registration through a representative, in addition to the notarized documents/signature of the applicant, he will also need to issue a notarized power of attorney.
If necessary, along with the registration application, the applicant may also submit an application for a transition to a simplified taxation system in Form 26.2-1 or an application for an individual entrepreneur patent in Form 26.5-1. Most applicants do this.
In case of successful registration, the applicant will have 3 documents in hand: a certificate of registration as an individual entrepreneur, a USRIP entry sheet, a notice of registration of an individual with the tax authority.
In this case, you can congratulate yourself on registering.
Start of successful work
We should not forget that after registration you will also need to carry out a whole range of minimum necessary operations to start successful work:- Submit an application for transition to the simplified tax system, PSN or UTII, if necessary.
- Receive registration documents from the Pension Fund (by mail). If an individual entrepreneur does not have employees, then registration with the Social Insurance Fund is not required.
- Get statistics codes for individual entrepreneurs.
- Order a stamp (although you can do without it).
- Open a bank account - as needed.
- Begin work on obtaining licenses if required by law.
- Start paying taxes, pay insurance premiums to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund
- Maintain accounting and submit reports.
Closing an individual entrepreneur
IP closure plan:- prepare an application for closure, pay the state fee;
- submit closure documents to the tax office and receive a certificate of closure of the individual entrepreneur and an extract from the register;
- notification of the Pension Fund;
- submission of reports and deregistration.
The situation is similar with the state duty form and its payment. In order not to make a mistake, you can and should use the service on the Federal Tax Service website; when closing an individual entrepreneur, the state duty amount is 160 rubles.
Next, you can personally, by mail, or through the online service of the Federal Tax Service, generate and submit to the tax office a package of documents: an application and state duty - in case of non-personal submission, they must be certified electronic signature(if submitted online) or at a notary.
5 working days after submitting the documents, the inspectorate is obliged to issue a USRIP entry sheet and a notice of deregistration with the tax authority of the citizen as an individual entrepreneur. To receive these documents, you need to have a passport and a receipt for the delivery of documents to close the individual entrepreneur.
Paying debts and closing accounts
If an individual entrepreneur had a debt on taxes and fees, then it is transferred to the category of debt of an individual.For the final completion of all procedures, it will also be necessary to notify the funds and submit reports, if necessary, close the bank account, terminate contracts for individual entrepreneurs, and deregister the cash register.
Let us dwell separately on the notification of the Pension Fund of Russia. The procedure in this case: after termination of the status of an individual entrepreneur (the date is indicated in the certificate), you must receive a receipt within 12 days with the calculation of arrears on mandatory payments - usually the calculation itself is made instantly. To carry out the calculation, the fund employee will only need a passport and a certificate of termination of business activity from the applicant.
Documents need to be stored
After the termination of the status of an individual entrepreneur, documents and reports must continue to be stored, for a minimum of 4 years - for tax reporting and 6 years - for reporting on fees and contributions - in case of controversial situations and inspections by the tax inspectorate and other regulatory authorities.Former individual entrepreneurs are required to ensure the storage of labor documentation for 75 years, for example, orders for the hiring and dismissal of employees, personal files and cards, etc.
Of the frequently asked questions, it should be noted that perhaps the most frequent is the question of the need to submit, along with the application to the tax office, a certificate from the Pension Fund of the Russian Federation about the absence of debt - at present this is not prerequisite to close the IP.
