Close private business. How to close an IP? Documents for liquidation, instruction

Termination of business activities is a common procedure in modern practice. The reason for its initiation may be the individual entrepreneur's own wish or the legal requirements of regulatory authorities. How the closure is carried out, what documents it requires, and what deadlines and procedures must be observed - all this will be discussed in the current material.

Procedure and grounds for closing an IP in 2019

The first step towards the voluntary liquidation of an individual entrepreneur is the adoption of a personal decision by the entrepreneur. as the rest reasons may be the following factors:

• bankruptcy (a situation in which a person is recognized as insolvent from a financial point of view, loses solvency and cannot pay off accumulated debt obligations);
• death of an individual entrepreneur who carried out the official registration of a business;
• the adoption by the court of an appropriate decision, which is associated with a ban on the conduct of a certain area of ​​activity;
• personal desire expressed directly by the owner of the business (if the activity does not bring the desired result, or a new IP has been issued).

Each situation requires an individual set of documents. The main regulation on issues related to the termination of the IP - Federal Law No. 129 of 08.08.2001 (and 22.3). Article 22.2 of Law 129-FZ refers to the procedure in which changes are made to the relevant registers. contains information about the procedures and norms for the termination of business activities by individual entrepreneurs.

In the first paragraph of the article under consideration, we are talking about the list of documents provided for the termination of work. Paragraphs 2-6 discuss in detail the reasons and grounds for liquidating an activity. In the remaining parts, we are talking about the procedures in which the person completing the workflow must submit documents to specialized public services and authorities.

List of documents to close

To date, in the process of initiating this procedure in the regional tax service mandatory providing two main documents:

• an application drawn up in accordance with the unified form R26001;
• a receipt confirming the fact of payment of the state fee.

If an individual entrepreneur visits the tax authority in person, you must have a civil passport with you. When performing these actions through an attorney, you must have a notarized power of attorney.

In the case of sending papers by post, it is necessary to have an inventory of each document separately, the signature on which is also notarized. If an electronic method was chosen as an option for communication with the tax office, the veracity of the data is supported by an EDS.

The main document is the application. The form of its preparation is P26001. The form can be purchased at the tax office or downloaded from a web resource on its own. The presence of errors and blots in the document is fraught with a refusal to conduct the registration procedure. The procedure for entering information next:

• in line 1.1, the OGRNIP is put, which was assigned by the tax service during the registration as an individual entrepreneur;
• fields 1.2-1.4 contain data on the full name of the entrepreneur in Russian format;
• cell 1.5 - information about the tax identification code is present here;
• section 2 contains materials on the preferred method of obtaining finished papers;
• line 3 contains data on a personal visit to the service, through an intermediary, mail;
• paragraph 3 is traditionally filled in by a representative of the Federal Tax Service;
• entering data in paragraph 4 is advisable only if it is impossible to bring papers in person.

Filling out the document is carried out using block letters without blots.

The next type of documentation is a receipt, indicating the fact of payment of the state fee. There are several ways to get up-to-date details. For example, you can act through the tax service, the website of the Federal Tax Service, a banking institution. Depending on the nuances within a particular situation, some additional paperwork may be required.

The procedure for closing the IP (step by step) and the timing of the action

The procedure for closing the activity of an individual entrepreneur is described in the Civil Code of the Russian Federation and in Federal Law No. 129 of 2001. In particular, this procedure includes the following steps:

1. Notifying government agencies and employees in charge of employment that they will be fired.
2. Media notification.
3. Payment of state duty.
4. Direct application for closing to the controlling authorities in the form of the Federal Tax Service, FSS, PFR, etc.
5. Collection of receivables and repayment of accounts payable.
6. Organization of drawing up acts and other documents confirming the absence of debt obligations.
7. Carrying out all kinds of checks by the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS before making a final decision to deregister an individual entrepreneur and cancel the entry in the USRIP register.

In the Federal Tax Service

After deciding on the completion of work, it is necessary to present a package of documents to the tax service. If the filing takes place remotely, then the date of filing of the papers is the day on which the letter will arrive at the address of the Federal Tax Service.

During the 5-day period, the applicant, taking with him a passport and a receipt for the initial filing of papers, can appear at the authority for an extract on the fact of liquidation and a certificate.

If it is impossible to independently obtain the papers, the tax authority will send them by mail without fail (in this case, it is recommended to make an appropriate note in the application).

In the FSS

Starting from the 2017 annual period, from the moment the authority to accept reports from the PFR to the Federal Tax Service is transferred, there is no need to contact the PFR. The Federal Tax Service assumes this authority by fulfilling the norms of the law (Article 11 of the Federal Law No. 167 of 2001). With regard to proceedings with the FSS, it requires a personal submission of an application or its sending in electronic format. In the second case, you need to register on the site, having received a password at the MFC.

Inspections of regulatory authorities

Closing the activity of an individual entrepreneur is impossible without carrying out all kinds of checks by the controlling structures. So, the Federal Tax Service will need to provide reporting, accounting data to verify the compliance of actual indicators with “paper” data.

Similar checks can be initiated by the Pension Fund and the Social Insurance Service. They are carried out mainly by the cameral method (according to the submitted reports and explanations).

But more often, funds and the tax office still require the provision of a package primary documents to do a more detailed fact check. Based on the results of control measures, conclusions are drawn up, in which the results are written. Based on them, the controlling services make a decision to close the IP.

Closing a bank account

If an individual entrepreneur at the dawn of his activity opened an account with a bank, it closes upon liquidation. This is done on the basis of the submitted application. The fact of termination of its action indicates the stoppage of commercial operations and the completion of profit. Before liquidating an account, the bank must reset all accounts and issue cash balances through the cash desk or to the citizen’s personal account (in accordance with the application).

Submission of documents to the archive

Another important event is archiving papers. Upon completion of the activity, all important documents are sent there, and this rule applies not only to private, but also to state-owned companies. This need is dictated by the fact that after the end of the liquidation process, the company may need to appropriately raise archival papers. For example, if an employee loses a work book or information about wages accrued for a certain time period.

in a municipal or state archive submission of the following documents:

• papers that require permanent storage;
• personnel documents with a retention period of 75 years;
• temporarily stored objects (up to 10 years).

The terms during which the papers remain in the archive are determined by the Order of the Ministry of Culture No. 558 of 10/28/2010. If the organization has a legal successor, the documentation is transferred to its management apparatus. Otherwise, the most important tools of the company's work are grouped, evaluated for importance, described and transferred to the state archive.

Methods of contacting the registration services and obtaining ready-made closing documents, terms

Treatment options in order to obtain the necessary documentation, it is enough:

• you can act personally through the Federal Tax Service or the MFC;
• if a personal appeal to public service not possible, sending documents by mail is acceptable;
• some individual entrepreneurs use the services of an attorney.

After the actual entry of data into the USRIP, the entrepreneur receives an appropriate extract. In case of refusal, the submitted package is not subject to return, although they will not be needed.

Cost of procedures

The main component of the cost of IP closing procedures is duty, the cost of which is 160 r. Therefore, when submitting documents in person and observing the conventions, you can meet this amount.

When acting through an attorney, the costs can increase up to 500 rubles. due to stationery and postage costs. In addition, in order to attract a notary, you need to fork out for the cost of his services, it can be 1000-1500 rubles.

Pitfalls, reasons for delaying the process

If the entrepreneur complies with all the formalities and deadlines, there will be no difficulties. The process is delayed due to the excessive workload of the employees of the Federal Tax Service, errors made in the application, incorrect details specified in the receipt, and the provision of an incomplete package of documents. Errors in the application are unacceptable, so the paper must be compiled correctly and correctly the first time.

Instructions for filling out an application for the liquidation of an individual entrepreneur are given below.

Every entrepreneur can face the need to close an IP. This need can occur at any time, so it is extremely useful to know, or at least imagine the basic processes and the simplest steps that will allow you to do this without hypothetical problems.

To begin with, let's denote that the closure of an individual entrepreneur is not bankruptcy, it is not the liquidation of a company, it is not the closure of a physical place as a point of sale, for example.

To close an individual entrepreneur means to register with state bodies, in accordance with all legal rules, the end of the activity of an individual entrepreneur - a specific person.

That is, a completely ordinary procedure not associated with something negative. But you need to know how to do it right!

Step #1. Eliminate debts in the Pension Fund

To make it clear, the taxes that an individual entrepreneur pays to the FIU are charged to him even when he does not conduct any physical activity. That is, you traded rubber dogs, paid taxes. Two years later they stopped trading, they got tired. And you have a whole year off. And all the same, all this year you pay taxes as an individual entrepreneur.

No one has the right to demand a certificate of the absence of debt in the pension fund from you. If they demand it, then they are doing something wrong. And this is confirmed in the 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 court. No one needs such problems, so we find out about our debt and resolve the issue. By the way, you can find out like this:

• On the FIU website. (in personal account)
• On the State Services website (registration required)

Step number 2. We pay the state duty

It just so happened that for each such action you need to pay. But the amount is small. 160 rubles.

But! Enter your details correctly and double-check several times. If you make a mistake, you will have to pay again. It's not scary, but it's not pleasant either.

A receipt for payment of this state duty is issued in tax office. Or you can use the online service on the website of the Federal Tax Service.

Step number 3. Fill out documents for the IFTS

Again, there are two options - online and live. If you want to do everything without leaving your home, then you will need the site https://www.nalog.ru

If you decide to walk to the Tax Office and fill it out on the spot, then you will need the P26001 form.

In the Tax there is 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, of course, is optional and still paid, but you will save your nerve cells and save time. Because again, everything needs to be filled out correctly, the slightest inaccuracy, and all the work will be forced to redo. Do you need it?

Step number 4. We close the bank account

The stage of the procedure itself also has its bureaucratic complexities and details. Therefore, we advise you to first familiarize yourself with how to close a current account.

Step number 5. We deregister with the Social Insurance Fund

You can find out how to deregister with the FSS directly on the FSS website. They have pretty detailed instructions.

Step #6. Reporting on taxes

You need to report and undergo tax reconciliation at the tax office that registered you as an individual entrepreneur. How to report taxes correctly is also better to know in advance.

At this stage, you will be required to pay if you have penalties for late payment of taxes. Incidentally, late tax pennies have risen again (by 33 percent in 2016). So be careful.

Reference:

Deadlines for submitting a declaration for the simplified tax system ( simplified system taxation) and OSNO (main taxation system) - no later than the 25th day of the month following the month when the activity of the individual entrepreneur was terminated.

Declaration at UTII (Single tax on imputed income) is made in the usual time after the closure of the IP.

Step number 7. We hand over a package of documents to the Tax

The package of documents that will be needed for submission to the Tax Office is as follows:

• the passport
• Statement
• Receipt for payment of state duty

After you have collected and submitted these documents, you will need to wait 5 working days. Further, you are issued (by personal transfer or by postal service) a document. This is a certificate of registration of termination of business activity.

At the same time, there is no need to notify the Pension Fund on its own. Data about your closure there is sent directly by the tax service.

These are seven simple steps that will allow you to close the IP in accordance with all the rules. Now let's figure it out FAQ that occur during these steps.

FAQ on IP closure

Question: How much does it cost to close an IP in 2017?

Answer: The state duty is 160 rubles. This is the main amount. All other expenses depend on the presence and size of debts and the options for paid services that you decide to use in the process of closing an IP (for example, filling out an application by a tax specialist).

Question: What documents do I need to prepare to close an IP?

Answer: Passport, TIN, application to the IFTS (see Step No. 4), receipt of payment of state duty (see Step No. 5). Submit original documents.

Question: how to close an IP if it has debts?

Answer: If the entrepreneur had no employees, then the procedure is standard (see Step No. 1). If the individual entrepreneur has tax-related debts, then he will have to go through the bankruptcy procedure.

Answer: Before you begin the procedure for closing the IP, all employees must be officially dismissed. At the same time, 2 weeks before this dismissal, you need to send information about the termination of contracts to the employment service. The dismissal procedure takes place according to paragraph 1 of Art. 81 of the Labor Code of the Russian Federation (at the initiative of the employer in connection with the termination of activities). All employees to be laid off must be calculated.

Question: Is it possible to close an IP by proxy?

Answer: Yes, according to your power of attorney, any person you choose can close the IP. Usually, such a person is hired by 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 of the authorized person
• TIN and OGRNIP (main state registration number of an 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 by a notary. Further, the right to close the IP is received by a trustee.

Question: Is it possible to close an IP by mail?

Answer: Yes. Documents for closing an IP are sent by registered mail to the Federal Tax Service with notification. After the procedure, the Tax Office sends to your address, which was specified during the registration of the IP, a certificate of exclusion of the IP from the register and an extract from the USRIP.

Question: How long do I need to keep documents on the closure of IP?

Answer: Within 4 years, you must keep the certificate of termination of business activities, as well as accounting and tax records and all other documents that confirm expenses and income. Personnel documentation is kept for 75 years.

Question: is it possible to close an individual entrepreneur through the public service portal?

Answer: You can. But it is better to use this method only if you also carried out the procedure for opening an IP via the Internet. Step-by-step instructions can be found on the public services website. Otherwise, you risk spending a lot of money and time. And it is better to use the standard method.

Has your business become unprofitable? Looking for information on how to close an IP in 2019 on your own and do you need step-by-step instructions for beginners or experienced entrepreneurs? Are you wondering what it takes to close an IP? Do not waste time searching for information on Internet forums when this 2019 step-by-step instruction will help solve your problem! Not in 4 easy steps, of course, but in 6 steps for sure and for sure! The liquidation of IP will be carried out quickly and in accordance with the new regulations RF. Do not waste time, read how to liquidate an IP right now and find out what others do not write about! By the way, if you want to close an IP on your own in Cheboksary (liquidation of an IP in Cheboksary) or in any other city, then you should know this step-by-step instruction suitable for all of Russia.

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Steps for closing (liquidating) IP

Step 0 - Preparing to close the IP

Before you start closing the IP on your own, you need to prepare for liquidation, so you must complete the following 4 points of this step.

Step 1 - Dismissal of employees before the liquidation of the IP

A mandatory item that must be completed before the liquidation of the IP itself is to dismiss employees. If you not used hired labor, then you can safely skip this step of the instruction. As you have already noticed, this is the largest section of this step-by-step instruction, there are many nuances in it, but when you get down to business, everything usually goes quickly and smoothly, the main thing is to do it in order.

1. Advance warning of employees about dismissal in the case of individual entrepreneurs is not provided for by law, except in cases when such obligations are provided for by the employment contract with the employee. If there is no such obligation and you are not indifferent to the fate of your employees, then it is advisable to warn them about this two weeks in advance ((hereinafter referred to as the Labor Code of the Russian Federation)). By the way, even those employees who are in a state of temporary disability and vacation can be fired (including women with children under the age of 3 and who are on parental leave -). Read more in this article.
2. Two weeks before the start of termination of employment contracts you need to notify the employment office about the upcoming event (“On employment in Russian Federation"). We would like to note that the legislation does not provide for a unified form for notifying the employment service, therefore this notification is drawn up in an arbitrary form, where it is necessary to indicate the position, profession, specialty and qualification requirements, as well as the conditions of remuneration for each dismissed employee. We would like to note that you can take the form approved by the Decree of the Council of Ministers - the Government of March 5, 1993 No. 99 (despite the fact that it has lost its force) "On the organization of work to promote employment in conditions of mass release."
3. It is necessary to draw up orders for each of the employees on termination employment contract according to the unified form No. T-8. The order states that relations with employees are terminated in accordance with the paragraph due to the fact that the individual entrepreneur ceases to conduct activities.
4. After the issuance of orders for dismissal in work book a record of dismissal is made on the basis of paragraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation, and the following is also filled in: a note-calculation (T-61), personal card (T-2), personal account (T-54); these forms of employment documents. In order to correctly make an entry in the employee's work book, you can use the appropriate Instructionapproved by the Decree of the Ministry of Labor of the Russian Federation of 10.10.2003. No. 69.
5. On the day of dismissal, the employee must pay wages (), incl. wage arrears (if any), compensation for unused vacation(), and for an employee on parental leave - a benefit, the amount of which is calculated in accordance with the "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity". In case of violation of payments, the employer is liable for, and may also be subject to administrative () and criminal () liability.
6. Transferring to an employee severance pay and other compensation payments, only if it is specified in the employment contract.
7. After the dismissal of all employees you must submit the following forms:
   • instead of the old RSV-1, since 2017, we have been submitting to the Federal Tax Service the Form for calculating insurance premiums - the Unified Social Insurance Fee (ESSC) approved by order of the Federal Tax Service dated 10.10.2016 No. MMV-7-11 / 551 form according to KND 1151111.
   • to the Social Insurance Fund of the Russian Federation in the form 4-FSS. Attention! Introduced in 2016 new form, it was approved by order of the FSS dated September 26, 2016 No. 381 and entered into force on October 28, 2016.
   • in the FIU form SZV-M, which was put into effect in April 2016, the form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 01.02.2016 No. 83P.
8. Within 15 days from the date of submission of the settlements referred to in the previous paragraph 7, will have to pay off the debt by contributions (). You can read more about the changes that came into effect back in 2017 at this link, and you can read about the changes for 2018.
9. Submit an application for deregistration to the Social Insurance Fund of the Russian Federation (according to Appendix No. 3 to the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated October 25, 2013 No. 574n). Attention! It is not necessary to deregister in the FIU, since the authority to accept reports and transfer insurance premiums since 2017 is now vested in the IFTS, they must independently transfer data on the closure of the IP to the FIU.
10. Get a copy of the notification (decision) on deregistration from extra-budgetary funds. It must be issued within 14 calendar days after acceptance of documents.

Step 2 - Submitting an application to the Federal Tax Service to close the IP

All preparatory measures to close the IP have been completed: they checked the accounts receivable, checked all the contracts and accounting reports, observing all the laws, fired the employees. Now the next step has come for the liquidation of the IP in 2019, this is the filing of an application for the termination of activities as an individual entrepreneur. Below we list in order what needs to be done here and how to properly file an application for the liquidation of an individual entrepreneur.

1. We prepare existing documents before going to the Federal Tax Service:
   • the passport;
   • individual tax number (TIN);
   • OGRNIP certificate.
2. We fill out an application in the form No. P26001 [ Attention! There are links to download the form in Excel and Pdf format] (approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25)
3. We pay a state duty in the amount of 160 rubles (of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).
   Pay attention that the state duty can be paid in advance (before coming to the Federal Tax Service) by printing a receipt for payment through the website of the Federal Tax Service. To do this, on the specified page, you must select the item “State duty for registering an individual entrepreneur”, and then mark the sub-item “State duty for registering the termination of a business entity as an individual entrepreneur”, then you need to enter the payer’s data, print it out and pay at any branch of Sberbank.
4. We submit documents to the Federal Tax Service Inspectorate: an application with a receipt for payment of the state duty attached to it.
5. On the day of submission of the relevant documents, receive a receipt for their transfer to the Federal Tax Service indicating the date.
6. After five working days, you need to pick up (or receive by mail) the USRIP record sheet in case of a positive decision or a document refusing state registration, indicating the reason for the refusal (1 copy) - in case of a negative one. In any case, the decision will be made within five days. The list of grounds for denial of state registration is determined by the “On State Registration of Legal Entities and individual entrepreneurs.

Step 3 - Declarations and Payments of IP

After submitting an application to the Federal Tax Service and receiving official document on the termination of the activities of an individual as an individual entrepreneur (IP), it is necessary to submit reports/declarations and pay them off to the state.

1. IP insurance premium calculation. In accordance with as early as 2017, list insurance premiums IP "for yourself" is necessary directly to the Federal Tax Service. But, if the individual entrepreneur decides to pay voluntary social insurance contributions, then they must be transferred to the FSS of Russia by a separate payment order. You can read more.
   Pay attention what else with 2018 the amount of the minimum wage is excluded from the calculation of the fixed insurance premium paid "for themselves" by individual entrepreneurs (Federal Law of November 27, 2017 N 335-FZ). And the following rates are set:
   In the FIU - 26,545 rubles. + 1% from IP income over 300,000 rubles. (total payment is limited by the limit of 212,360 rubles)
   In the FOMS - 5,840 rubles.
2. Tax calculation. After receiving a document confirming deregistration, it is necessary to submit reports (declarations) and pay taxes in accordance with the applicable taxation system. Attention! When applying UTII, it is necessary to submit an application for deregistration to the tax office in accordance with Appendix No. 3 to the order of the Federal Tax Service of Russia dated 12/11/2012. No. ММВ-7-6/ [email protected]
3. Check if everything has been paid and if fines have been accrued. The debt to the budget or counterparties after the termination of the activity of an individual as an individual entrepreneur does not disappear. She goes to him as a simple "physicist" and in case of refusal to pay voluntarily will be recovered already in court.

Step 4 - Deregister CCP (if any)

After receiving a certificate on the exclusion of information about an individual entrepreneur from the Unified State Register of Individual Entrepreneurs, based on subparagraph "b" of paragraph 85 of the Administrative Regulations for the registration of CCPs, approved by Order of the Ministry of Finance of Russia dated June 29, 2012 N 94n, deregistration of the CCP will occur automatically and therefore we will leave this duty to the tax inspectorate.

In this case, the tax office independently in information system enters information about the deregistration of the CCP and sends a notification about this to the individual owner of the CCP. You can find out more by calling them to the territorial tax authority.

Step 5 - Close the IP account

So, the main and most difficult part of the work has already been done. At this stage of the step-by-step instructions for closing the IP, we will close the current account of the IP. Although the law does not stipulate that it is necessary to close the account, on the other hand, it is necessary to pay for the current account to the bank in which it is opened. Therefore, we perform the following points, which are described below.

1. We pay all debts to the bank.
2. We remove the leftovers Money with r / s.
3. We are applying for the closure of the r / s.
4. We receive a notification from the bank about the termination of the service agreement.

Nuance #1
Even if you suddenly need to make an unplanned settlement, even before the IP is closed, you can do this with the help of cash. An individual entrepreneur has the right to make financial payments without having a current account if the amount does not exceed one hundred thousand rubles (Decree of the Bank of Russia No. 3073-U dated 07.10.2013).

Nuance #2
If the counterparty still owes you money, then there are two best options in order not to lose money when closing a current account:

Step 6 - After the liquidation of the IP (storage of documents)

It would seem that you can already exhale, but no. Many people forget about one more important step to complete elimination IP. We remind you that it is also necessary to keep the documents, and which documents we will describe below.

1. According to the subparagraph, taxpayers are obliged to ensure the safety of accounting and tax accounting, as well as other documents that are necessary for the calculation and payment of taxes, within four years. The Ministry of Finance of Russia reminds of this in its letter dated 11.05.2012. No. 03-02-08/45.
2. According to the payers of insurance premiums are required to provide within six years safety of documents confirming the calculation and payment of insurance premiums. Such documents are, for example, individual cards and "payments" for the transfer of contributions to off-budget funds(Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 “On approval of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage” (hereinafter referred to as the List).
3. At the same time, there are specific deadlines for keeping records of contributions. Annual calculations follow store permanently, and quarterly calculations - 5 years(line 390 of the List).
4. In addition, merchants must ensure the safety of personnel documentation for 75 years(line 905 of the List).
   These documents include:
   • orders, instructions on the admission, dismissal, transfer of employees, granting them vacations;
   • personal files, personal cards of employees;
   • personal accounts or payrolls for accrual wages;
   • time sheets and outfits for workers in hazardous professions;
   • employment contracts or labor agreements not included in personal files.

Now that's it! Now you know how to close an IP in 2019 thanks to this step-by-step instruction. This article will help you (especially novice entrepreneurs) close an IP on your own (yourself) in 2019 for free, i.e. saving money on legal fees! If something is not clear, and you want to close the IP in Cheboksary, then use the service of legal advice in Cheboksary. In addition to the liquidation of an individual entrepreneur, our lawyers provide assistance in a more complex procedure - this is the closing of an LLC in Cheboksary. Thank you so much for your attention and success in closing the IP!

Entrepreneurship brings tangible benefits, allowing a person to do what they love and earn money. Starting your own business is easy, but in the case of a liquidation process, difficulties may arise. Step-by-step instruction how the certificate is obtained, and what documents are needed to close the IP, are discussed below.

IP liquidation

You can close the activities of a private entrepreneur on your own and with the help of third-party companies that offer to close an IP in a short time. Initially, the process may seem laborious, so many turn to intermediaries. There are no difficulties with the question of how to liquidate an IP. First you need to complete the employment relationship with the employees, if the entrepreneur had any, and prepare some documents. After all operations, the seal should be destroyed.

What do you need to close the IP

Termination of the activities of an individual as an entrepreneur is possible at any time. First, to close the IP, you need to draw up an application on your own behalf. It must be prepared in accordance with the law, since in case of non-compliance guidelines refusal to cancel the business is possible. Closing business activities is carried out in accordance with the established regulations and consists of several operations.

The step-by-step instruction consists of the following sequence of actions:

• filling out documents;
• payment of duty;
• visiting the tax authorities.

Documents for closing an IP

It is worth noting that filling in the required forms can be done by using a computer (for example, the Taxpayer program) or by hand. In the latter version, you need to fill out papers with a black rod and only capital letters. block letters. What kind documents for closing a sole proprietorship necessary? Firstly, it is a passport or other proof of identity (on their basis, a liquidation card is issued). Secondly, an application filled out by the entrepreneur in the form 26001, and a receipt that the state duty has been paid.

Statement

On the website of the State Tax Inspectorate in Excel format, you can download an application for the closure of an IP. You can fill it in manually or on a computer using the Courier New font (18 points). It must be printed, but it must be signed only in the presence of a tax inspector. It is not necessary to certify your own signature with a notary in order to close an IP when submitting documents yourself.

State duty

In addition to the completed application, a receipt is required for payment of the state duty for closing the IP. The receipt form itself can be taken on the website of the Ministry of Taxes and Taxes. The amount of payment is 20% of the amount charged for the registration of an individual entrepreneur. Today this amount is equal to 160 rubles. You can pay it in banking institutions. The FSN service allows you to pay the fee by bank transfer.

IP closing procedure

When submitting an application on his own, the entrepreneur takes the entire package of documents and sends them to the tax office. Some are wondering if the procedure for closing an IP through the MFC is possible. Liquidation is carried out within five days, so the intermediary of the multifunctional center simply will not meet the deadlines. Some centers offer this kind of service, but be aware that the deadlines may be delayed, and you may be denied due to incorrect documentation, which entails re-submission and payment of a fee.

If the entrepreneur worked alone, then there are no questions about how to close the business, but if there were employees on the staff, then you should remember the nuances:

1. Notify all employees of the upcoming liquidation (this is done at least two months in advance, and the notification of each is confirmed by a signature).
2. Send interim reporting to the Pension Fund.
3. Notify the Employment Center with the obligatory indication of the full name of the employees, their qualifications, positions held and average wages.
4. Close the bank account that was used to service the activities of an individual entrepreneur.
5. Make final payments to each employee.
6. Pay insurance premiums to the FSS and fines. Check out the online service for reporting to the FSS.

If a cash register was used in the work of an entrepreneur, then it must be deregistered. Five days were allotted for this. To do this, you must provide a package of documents consisting of a cash register card, a CCP passport and an application. All this can be submitted independently or sent by registered mail. In addition, it is necessary to pay off debts within fifteen days. In some cases, the tax inspector may request a certificate from the FIU, indicating that there is no debt. This is illegal - this is what Law No. 212-FZ says.

With debts

Recently, the termination of the activity of an individual entrepreneur has been easier. This can be done even if you have a debt, however, it should be borne in mind that it will not go anywhere, but will be registered with the entrepreneur. Closing an individual entrepreneur with debts depends on the type of debt:

Online

If there is a digital signature, it is possible to close the IP online. There is nothing complicated here, since the list of documents remains the same, and it is sent to the inspection through the website of the Federal Tax Service. After this operation, email entrepreneur will receive a response from the tax inspector about receipt. In a similar way, a notification of the liquidation of the IP will be received, after which a USRIP record sheet will be issued stating that individual is no longer an entrepreneur.

By mail

In addition to the options discussed above for a personal visit to apply and the opportunity to terminate activities through the global network, you can close the IP by mail. To do this, you need to send the prepared documentation by registered mail. It is important to note that in this case it is imperative to notarize your own signature, as well as attach a copy of an identity document in a certified form.

Video

Due to various circumstances, an individual entrepreneur has to stop his business and close the enterprise. Because of this, the termination of the activities of the IP is a fairly common practice.

There is on the market a large number of companies providing legal services who will gladly assist in the preparation of all necessary documentation. To close an individual entrepreneur with debts to the FIU in 2019, this method seems to be the simplest, but it requires certain costs: you can also liquidate an enterprise yourself. Let's take a closer look at the question of whether it is possible to close an individual entrepreneur with pension fund debts.

Foundations

It is not necessary to have good reasons for stopping work, although this may not happen at the will of the owner of the enterprise. The legislation provides for a certain list of grounds that allow you to close an individual entrepreneur with debts to the PFR in 2019:

1. By own will owner;
2. Death of the owner;
3. By the tribunal's decision;
4. Declaring bankrupt;
5. Termination, cancellation or expiration of the company registration.

For any of these reasons (except for the termination of work by the entrepreneur of his own free will), appropriate documentation is required to close the organization.

Debt and liquidation

The liquidation of a company is not difficult general rule, but if she has debts, for the owners this is a reason to worry. We hasten to reassure you that the legislation of our country does not provide for cases in which the closure of an individual entrepreneur with debt to the FIU can be rejected for appropriate reasons. Obstructing this can serve as a reason for the business owner to go to court.

The closure of an IP is not a reason for exemption from the payment of funds on debt obligations in the future. You still have to repay the debt.

Stages of IP closing

In a situation where an individual entrepreneur has a debt, he can terminate the activities of his IP. The following is a step-by-step action plan that will help you close an enterprise with debts:

1. An individual entrepreneur needs to fill out an application for the termination of the activity of an individual entrepreneur in the prescribed form. This application can be obtained by the business owner directly from the tax office itself or on its website (where you can both download and fill out in electronic form).
2. The next step is to pay the fee, it is paid in all cases of IP closure. You can make a payment at any of the banks in your city, or online. Details for payment must be taken from the Federal Tax Service or downloaded from their website. It is necessary to be careful when filling out the receipt, this will help to avoid unnecessary expenditure of time and effort.
3. It is necessary to submit a completed application in the form P26001 and a paid receipt to the tax service. The closure of an individual entrepreneur with debts to the FIU or any other body should be carried out in the same territorial department of the tax service in which it was opened (if an entrepreneur is registered in one of the districts of Moscow, then it must be closed in the same one). Documents on the termination of activities as an individual entrepreneur can be submitted to the Federal Tax Service of Russia either personally to the owner or through his representative. In the second case, a power of attorney is required, which is confirmed by a notary. The liquidation of individual entrepreneurs with debts to the FIU also implies such a method of transferring documents as by mail.
4. After a certain time, the owner needs to receive the following documents from the tax office:
   • Certificate of termination of the IP activity (form P65001);
   • Extract from EGRIP.

   These documents can be issued both directly into the hands of the owner of the IP, and his authorized representative. After that, business activities are terminated.

A sample of filling out an application for closing an IP in the form of R65001

Timing

The liquidation of an individual entrepreneur with debts to a pension fund does not provide for a clearly fixed timeframe in which the owner must apply to special authorities or collect documents, but the timeframe for consideration is clearly limited.

In order to pay the fee, fill out an application and submit documents to the Federal Tax Service, you will have to spend only 1-2 hours. The application must be considered within 5 working days.

Debt repayment periods are also limited. The liquidation of an individual entrepreneur with a debt to a pension fund obliges the entrepreneur make the necessary payments on the debt within 2 weeks from the day the company closed.

The deadlines within which a tax return must be submitted depend on the taxation regime under which the enterprise worked:

• USN - until the 25th day of the month following the closure of the IP;
• UTII - until the liquidation of the status of an individual entrepreneur.

Closing with a debt to the FIU

Due to non-payment of mandatory contributions to the pension fund for IP employees, debt obligations arise, which, in the opinion of entrepreneurs, may serve as an obstacle to closing the organization. But in practice, its liquidation in the presence of debts is carried out in the standard manner provided for individual entrepreneurs who do not have them.

When an entrepreneur decides to close an IP with debts, the pension fund, at the request of the tax authorities, must issue a certificate of no debt. Such a requirement should not affect the process of termination of business activities, since the owner can close an IP with tax and pension fund debts in 2019 both before and after payment.

Thus, the owner of the organization is given the opportunity to choose the most preferable option for terminating the company and pay off the debt without having the status of an entrepreneur. After passing the liquidation procedure, a corresponding entry will be made in the USRIP, and this data will be transferred to the pension fund.

In case of refusal to pay, the debt can be collected by force when the pension fund applies to the courts.

Closing a sole proprietorship with tax debts

The company's debt obligations can be not only to the pension fund, but also to other public and private organizations. A common case is the presence of tax debts. In this case, there is quite legitimate question: is it possible to close an individual entrepreneur with a debt on taxes and a pension fund? In such situation the organization will have to be closed after paying off the debt, as well as all fines for non-payment of taxes. So not only will you have to repay the main amount of unpaid taxes, additional costs are also possible.

Before closing an individual entrepreneur with debts to the pension fund and the tax service, it is necessary to provide a tax return for the entire period of entrepreneurial activity. This must be done even if the owner did not actually drive entrepreneurial activity. In this case, it will not indicate the income and expenses of the company (zeros). If such papers were provided on time, then the report is needed only for the last tax period. If for some reason you could not provide it within the prescribed period, then you can do this within 5 days after the liquidation of the IP.

Reporting documents not submitted on time will result in a fine. So it’s worth approaching this process in advance and with full responsibility.

If the owner of the IP does not have funds to repay debts, the property of the former entrepreneur can act as payment. And, as you know, it will not go at the market price at all. The amount of expenses recovered from the debtor will include the costs of these procedures, as well as remuneration to the manager.

But still, there is a way not to lose your own property if the capital of the entrepreneur does not allow you to make the necessary deductions for obligations. If the termination of activities was made due to bankruptcy, the court may meet and debt obligations can be mitigated (the payment deadline will be delayed or the debt burden will be reduced by installment payment).

Liability for late payment

Do not forget that debts in the FIU or the Federal Tax Service are in themselves offenses and liability is provided for them. In case of non-payment of the necessary contributions to the FIU of the Russian Federation, the entrepreneur may face fines and penalties. If he did not make mandatory payments to the fund or made them not in full size, the fine can range from 20 to 40% of the amount owed.

Fines, as well as penalties, will be collected as follows:

1. The owner of the IP will be sent a demand for payment of the debt;
2. If the requirement has not been met, payment is made from the funds in the bank account;
3. In the absence of funds in the bank account, the FIU goes to court.

Debt obligations to the Federal Tax Service have a similar collection process.

Is it possible to close an individual entrepreneur with debts on taxes and a pension fund - the answer to this question is unequivocal, it can be done. But in this case, it will not be easy to terminate the activities of an individual entrepreneur, even if the debt falls only on taxes.

With the PFR, things are not much simpler. But before you close an individual entrepreneur in 2019 with debt to pension or other organizations, you should think about whether you can pay off this debt and how you will do it. These funds will have to be paid in any case, and if refused, the case will be sent to court. and in this case bailiffs a remedy such as confiscation of property can be used - a rather unpleasant process. This may apply to the pension fund, the tax office, and other possible creditors.

Taking into account all of the above, it should be concluded that payments must be made on time, otherwise the entrepreneur may face problems and their size is directly proportional to the amount of debt.

Video: step-by-step instructions for closing an IP with debts