What is needed to close SP c. Preparation of documents for self-closing IP

An entrepreneur who has decided to close his business must clearly understand how this procedure is carried out, where to start, how to correctly and quickly collect all the necessary documents. Step-by-step instructions for closing an individual entrepreneur in 2019 will be an excellent assistant for you if you decide to stop your commercial activity. It will help you easily leave the business arena, having carried out all the manipulations on your own, and permanently deregistered from the tax office, so as not to make mandatory payments to the treasury.

If it is difficult for you to deregister on your own, then you can contact special organizations that clearly know how to liquidate an individual entrepreneur, so that later there will be no problems with legislation.

For example, if I want to deregister from the tax office in mid-December 2018, then I can ask for help at the beginning of the month. My firm will cease to exist before the new reporting period begins, and I will not have to overpay government tax. It is better to contact such organizations only in extreme cases, when you really do not have time to resolve organizational issues, or it is simply difficult to combine all current affairs.

Start closing the IP with careful preparation, you need to follow these steps:

• find out which tax office you need to contact to deregister;
• find out on which details you need to pay the state fee.

Note! The termination of business activities should be carried out only in the tax office in which you registered as an individual entrepreneur, received a registration certificate and submitted reports in 2019.

Make sure you know the exact address of the tax office if you are going to send all documents by mail. You can use the services of independent delivery services, but at the same time, you will need to:

• make an inventory of the attachment so that your message will be considered;
• declare the value of the parcel.

• writing a statement, which will serve as confirmation that the person has expressed a desire, and the closure of the IP is possible;
• pay the state fee in one payment.

To correctly and accurately draw up an application, you can use the P26001 form, which you can find in one of two sources:

• at the tax office you need;
• on the official website of the IFTS.

You can deregister only after you have paid the full cost of the state duty; you will need to enter the payment details in the receipt form. In 2017, the state duty for closing an individual entrepreneur was 260 rubles, in 2018 the state duty for closing an individual entrepreneur was 160 rubles.

The details of payment of the state duty must be entered into the receipt form yourself, otherwise, you will have to pay the bill again to repeat the procedure. It will not be difficult for you to write the payment data, the most important thing is that all the numbers correspond to reality! If you make any mistake, you will have to repeat the closing order again.

Reporting upon the closure of an individual entrepreneur in 2019

The termination of the activity of an individual entrepreneur entails many problems and difficulties, it is necessary not only to collect a package of documents for consideration and pay a state fee, but also to prepare a declaration in which all the commercial operations of the organization for 2019 are displayed in detail in order to be deregistered. Your business may be declared insolvent, but you still have to file a declaration. Even if your business was not functioning for the full period, you will need to file reports on your activities, regardless of whether it was provided by employees or not. You can calculate the tax for the required period if you do not want to overpay extra money to the state.

Note! The recognition of your company as insolvent is possible only if the amount owed to creditors exceeds the value of your property.

Always remember that the declaration is submitted no later than the twenty-fifth of the current month. This rule was introduced in order to be able to compare accounting reports and declaration data.

If you have worked or are working on a simplified taxation system, then you can submit a declaration before submitting an application or after that!

Do not forget about the peculiarities of each taxation system, which will be displayed when you carry out the termination of business activities.

You can deregister an enterprise that uses UTII only after submitting reports. Declarations and extracts of such an organization are submitted before the closure of the individual enterprise. It is also necessary to remove from the register the cash register of the organization and other trade equipment, which is officially registered with state bodies. The liquidation of an individual entrepreneur is considered completed only after the former businessman is issued a sheet of entry in the USRIP in form N P60009.

Debts when closing a sole proprietorship

Closing will not be possible for you, even if you have debts of any size to state insurance or social funds. Liquidation of an individual entrepreneur will be carried out within five days from the date of submission of the application and other documents. There is no obligation to notify funds of closure.

Note! Closing an individual entrepreneur has many risks, since an entrepreneur can make a mistake or forget about a point.

The procedure involves the repayment of all debts to state funds. It is possible to complete the work without paying off all debts, but if you receive a closing paper, you will have problems with the state in the future as an individual. All debts will still fall on your shoulders.

Liquidation frees an individual from paying all taxes that are related to commercial activities. If your company has become unprofitable, it is better to close immediately. The procedure will not take you much time, and you will not have to mindlessly pay taxes to the state. Do not postpone this matter until later.

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Often, entrepreneurs have an important question: What is needed to liquidate their own business? In this article, we will talk about how to close the IP on your own - the 2017 step-by-step instructions are posted below. What legislative nuances you need to know so that in the future a businessman does not have friction with the regulatory authorities on the topic of tax evasion or non-reporting.

Many individuals apply to specialized legal or accounting companies to carry out such a procedure. But in fact, you can do everything yourself, the main thing is to know the sequence of actions and carry them out in accordance with regulatory requirements. Let's figure out what is needed to close the IP quickly and without negative legal consequences.

How to close an individual entrepreneur in 2017

Unfortunately, the instability of the economic situation in the country and the lack of profit forces many entrepreneurs to close their own businesses. Someone moves to another, more in-demand activity, and someone even prefers to work under an employment contract and regularly receive, albeit a small, but monthly salary. Whatever the root causes, the result is the same - before starting a new business, it is necessary to liquidate the old one.

When IP termination is required:

• If the current activity does not bring the expected income, there is no profit, and business operations are not carried out.
• If the work on individual entrepreneurship "hangs", and the citizen plans to open a new direction with a different legal status.
• If the fiscal burden turned out to be excessive, and the ability to repay obligations becomes less and less.
• If the individual entrepreneur is officially declared bankrupt.
• If the activity is carried out without the presence of appropriate licenses, permits and permits, that is, it is illegal.
• In the event of the death of a citizen.
• If the judicial authorities issued a decision to terminate or suspend activities.
• If the entrepreneur is a citizen of another state and the validity of his residence permit has expired, and the document has been canceled.

Legally, the procedure for closing an individual entrepreneur in 2017 is similar to the algorithm that was in effect in 2016. The main goal, as before, is that when a business is liquidated, an entrepreneur is released from the obligation to draw up reports, pay tax fees, including fixed payments "for yourself "and the transfer of other amounts accompanying any activity - rent, utilities, staff salaries, etc.

Note! The opinion that the closure of an individual entrepreneur frees an individual from the need to pay off the accumulated amounts of taxes, contributions and debts to counterparties, including personnel, is erroneous. According to stat. 24 of the Civil Code, an entrepreneur is liable for his obligations with all personal property (except for those that are not subject to recovery under civil procedural legislation), which means that you must first pay off the debt, and then begin the termination procedure.

To close an individual entrepreneur on your own, you need to know which documents, where and in what sequence to submit. The main form is an application submitted to the registration authorities. Prepare all the required documents in advance, so as not to run into paperwork, not spend too much time running around the authorities and "not getting" to penalties. So, what kind of documentation do you need in accordance with the requirements of clause 1 of Art. 22.3 of the Law No. 129-FZ of 08.08.01?

What is needed to close an individual entrepreneur - a list of documents:

1. Genuine copy of the passport and its copy.
2. Photocopy of TIN.
3. Application for the unified form P26001.
4. Document confirming the payment of the state duty.
5. Certificate of the fact of registration of entrepreneurship in EGRIP.
6. A certificate from the Pension Fund of the Russian Federation confirming the submission to the Pension Fund of information on insurance experience, as well as insurance premiums.
7. A duly certified power of attorney when carrying out the closing procedure through an official representative.

Note! Even before liquidating an individual entrepreneur, it is necessary to submit all mandatory reports to the tax office and social funds, even if there are no transactions. With debts for reporting and tax collections, it will not work to close the business.

IP closure - step-by-step instructions in 2017:

• Submission of reports - at this stage, it is checked whether all reports, declarations and calculations on taxes paid are submitted to the control authorities, it would be optimal to conduct a reconciliation with the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS. If during the reconciliation process any financial or tax tails are found, the data should be provided, the debt should be repaid as soon as possible, after which the liquidation procedure can be continued.
• Removal of cash register from the register with the Federal Tax Service is not required for all entrepreneurs, but only for those who were obliged to use cash registers in their activities. To carry out the withdrawal procedure, take with you the cash register itself and the corresponding documentation for it, and then go to the tax inspector.
• Resolving issues on current debt obligations - paying off all accumulated debts to the budget, extra-budgetary funds, personnel, IP counterparties is a prerequisite for the smooth completion of activities. Of course, there are situations when you have to close an individual entrepreneur in 2017 with debts, but we will tell you about this separately.
• Dismissal of hired employees - is carried out only after the complete completion of settlements with personnel.
• Payment of the established amount of state duty - the amount is not large - 160 rubles. (subclause 7, clause 1 of article 333.33 of the Tax Code), but the main thing is to correctly indicate all the required details (you can take it from the tax office) and correctly fill out the payment document. If you come to the Inspectorate of the Federal Tax Service with a complete package of documentation, but the receipt for the state duty will be issued with errors, you will be refused to initiate the IP closure procedure and you will have to start all over again, that is, pay the fee a second time. You can fill out the document online or through an operator at Sberbank. Do not forget to make a copy of the payment document for yourself.
• Obtaining a certificate from the PFR - when the individual entrepreneur is closed, the territorial branch of the PFR issues a statement to the taxpayer about the absence of debts and the full repayment of insurance premiums by an individual.
• Deregistration in the FSS is not required from 06/11/16, but it is necessary to pay off the debts on contributions.
• Closing a bank account - not all individuals have an open bank account, but if you have one, you need to close it. To do this, you will need to visit a bank branch and fill out an appropriate application. Do not forget to clarify in advance whether all obligations have been extinguished - remember that the execution of payments requires operational time.
• Formation of a statement f. Р26001 - the document provides registration information for the individual entrepreneur (full name, OGRNIP, TIN), his contact information and the method of obtaining the final documentation for closing the entrepreneur. When self-filing the form, the signature is placed directly at the tax office, when sent by mail / through a representative - in advance in the presence of a notary.
• Submission of a package of documentation to the Federal Tax Service - all documents can be brought to those tax authorities where the initial registration was carried out, in person, sent by mail or electronically, transferred through your own representative. The procedure for closing an IP via the Internet is discussed in more detail at the end of the article.
• Obtaining documentation on the completion of the IP activity - after you have submitted all the mandatory documents for closing the IP, the tax authority sends you a receipt for the acceptance of forms, and after 5 days (working days) it issues a notice of deregistration f. 2-4-Accounting.

Note! Even after the closure of the individual entrepreneur, it continues to be responsible for its obligations arising in the course of activities, up to the moment of their repayment; destruction of the seal is optional; and the reopening of business by the same citizen is not legally prohibited.

How to close an individual entrepreneur with debts

Is it possible to close an individual entrepreneur with debts and how? Previously, such a procedure was impossible, but now those entrepreneurs who did not have time to pay off their obligations on time have a chance to terminate their activities even if they have debts. It is important to remember that after the liquidation of an individual entrepreneur, debts do not disappear anywhere and are transferred to a citizen with the right to recover both property and money.

The fact of non-payment of obligations to counterparties at the time of IP closure does not interfere with the procedure in the tax authorities, especially since the IFTS does not have such information. But in order not to let down his partners and not to postpone the termination of work, an entrepreneur can conclude an agreement of intent with counterparties, in the conditions of which they reflect the terms of repayment of obligations with a deferral. Or you can declare yourself bankrupt, which will mean the compulsory liquidation and cancellation of the debt already by the decision of the judicial authorities.

With regard to debts to the budget, the situation is more complicated - an individual is unlikely to be able to close an individual entrepreneur in the presence of unpaid tax liabilities. You should first pay off the debt on your own, otherwise you cannot avoid not only refusal to register liquidation, but also the accrual of penalties. And you will have to pay tax with arrears in any case.

Note! There is no need to pay off debts with an expired statute of limitations - more than 3 years.

Closing an individual entrepreneur with debts in the Pension Fund of the Russian Federation

The procedure for closing an individual entrepreneur in 2017 in the presence of debts in the PFR differs in that entrepreneurs are allowed to start the procedure for completing activities even if they have obligations to the Pension Fund. However, do not think that after the liquidation of the business you will be forgotten and allowed not to pay insurance premiums. If an entrepreneur submits documents for closure to the tax office, and the FIU receives information about the presence of an actual debt, the funds will be claimed in any case - before or immediately after closure.

How long can a citizen pay off debts to the FIU? Before proceeding with the transfer of funds, you should conduct a reconciliation with the Pension Fund to clarify the exact amount to be paid. And 14 days from the date of IP closure are allotted to pay the debt. At the same time, be prepared for the fact that if you have outstanding debts, you may be denied termination of activities. And although the legislation of the Russian Federation does not directly provide for such a turn of events, but often "on the ground" individuals are not given the opportunity to complete the work of an individual entrepreneur until full settlement with the budget and extra-budgetary funds.

Important! If the individual entrepreneur is closed, and the court awarded you a penalty, but there is no money, what to do? In this situation, the state can collect debts at the expense of the citizen's property. At the same time, according to executive documents, the property named in the statute cannot be withdrawn from the debtor. 446 of the Code of Civil Procedure of the Russian Federation - personal belongings, household items, the only housing, food, transport of a disabled person, etc.

How to close an idle IP

How to properly close an individual entrepreneur in 2017 if activities are not being carried out for various reasons? It happens that an entrepreneur has opened, but has not worked for a single day. If your situation is exactly this, then you need to keep in mind that even in the absence of business and employment contracts with hired personnel, a citizen is obliged to pay a fixed amount of insurance premiums to the state every year - the amount is approved annually at the federal level. In addition, the obligation to file reports is not excluded, depending on the applicable tax regime.

If the reports were not submitted, the fees were not paid, when the IP is closed, these violations will “emerge” and sanctions in the form of fines and penalties will be charged. You will have to pay off the amounts, and after that you can start liquidating the business. At the same time, the procedure is no different from that described above, including the payment of state fees, filling out an application form P26001 and conducting a reconciliation with control authorities for settlements.

How to close IP via the Internet

Is it possible to carry out the closing procedure using Internet technologies or will you have to visit the tax office in person? You can liquidate entrepreneurship without going to the IFTS using the State Service website. But not everyone has the right to do this, but only the person who has a confirmed record on this portal. Registration of the record does not take much time and is very simple, but sometimes you have to wait 1-2 weeks for confirmation of identity. In this case, the citizen is assigned an enhanced EDS, which is obtained in a special accredited organization. Alternatively, you can verify your identity at the MFC by presenting your passport.

After that, you should pay the fee and send the required documents electronically. After the expiration of the established period, a confirmation of exclusion from the register or refusal to close it comes to the personal account of an individual. Similar opportunities are provided on the official website of the Federal Tax Service. There you can also submit an application electronically, but you will have to close your account, pay debts, take a certificate from the Pension Fund personally.

Registration as an individual entrepreneur allows you to quickly and without serious costs legalize the income of your own labor. But quite often, after working for a while, people decide to deregister as an entrepreneur. This usually occurs due to the unprofitability of the activity or reorganization into the form of legal entities. faces. But regardless of the reasons for such a decision, the step-by-step instructions on how to close an individual entrepreneur in 2019 will be the same.

Procedure

At the first stage, it is necessary to decide how exactly to liquidate an individual entrepreneur - through an intermediary (law firm) or independently. The first method has several advantages:

• no need to waste your time;
• if a person has decided that entrepreneurial activity is not suitable for him, he will not have to delve into the legal intricacies of the IP liquidation process, the knowledge of which will no longer be useful in the future;
• The intermediary firm assumes the entire "brunt" of mistakes made when closing an IP.

In the case of self-closing IP, the advantages can be considered:

• small expenses, equal to the state duty for closing an individual entrepreneur (in 2019 160 rubles) and the cost of paying for notary services (if documents for liquidation are submitted through a representative or by mail);
• no personal data leaks to unauthorized persons.

Separately, we note that when an individual entrepreneur is deregistered through the website of the tax service (remotely), you do not need to pay a duty from 2019. On the other hand, this option will only be beneficial if the entrepreneur already has a digital signature. Otherwise, the purchase of a signature will cost 1,500 - 3,000 rubles, i.e. purchasing it for only one operation is impractical.

How much does it cost to close the IP

Let's compare the possible average costs of liquidating an individual entrepreneur personally and with the help of a law firm.

Preparing for liquidation

Many entrepreneurs begin the liquidation process immediately by filling out and submitting an application to the Federal Tax Service, which makes a serious mistake. In this case, it is better not to rush and prepare the individual entrepreneur in advance for closure in such a way that later the tax and other services do not have questions and claims, supported by impressive fines.

According to the requirements of the legislation of the Russian Federation, before the liquidation of an individual entrepreneur, it is imperative to dissolve the state.

Two questions should be considered here, the first is how to close an individual entrepreneur with employees. In this case, you must sequentially perform the following steps:

• two months before the actual liquidation, warn all employees in writing about the upcoming dismissal (this is not just a legal requirement, but also the protection of the individual entrepreneur from possible claims and lawsuits from former employees);
• send a written notification to the employment service 14 days before liquidation;
• pay off wages to employees or, by mutual agreement, re-register debts to them in a different form;
• transfer contributions to funds for employees and pay personal income tax for them, submit relevant reports;
• at the last stage, it is necessary to deregister from the social insurance fund.

And the second question is how to close an individual entrepreneur without workers. It is much easier to solve, since the entrepreneur does not have obligations to other persons, and he pays contributions to the funds only for himself.

An important detail - the legislation allows you to pay insurance premiums for yourself after the actual closure of the individual entrepreneur, but no later than 15 days from the moment the corresponding entry is made in the USRIP. For this reason, the refusal of the tax authorities to deregister an individual entrepreneur in the presence of a corresponding debt is unlawful and can be appealed in court or a higher instance of the Federal Tax Service.

On the other hand, if an entrepreneur has not been active for several months (does not accept payments from counterparties), and the tax service, before liquidating an individual entrepreneur, illegally requires that the insurance premiums owed be paid, to save time, it would be quite reasonable to comply with the requirements.

If payment for services rendered and goods sold is received even at the stage of the liquidation procedure launched, it will be problematic to fulfill such requirements of the Federal Tax Service, moreover, they can lead to fines if the previously calculated amount of contributions turns out to be incorrect.

What else is wise to do before applying

First, it is advisable to submit or at least fully prepare a tax return. The fact is that a specific deadline for filing this document in the event of liquidation of an individual entrepreneur is not prescribed by law, therefore, different divisions of the Federal Tax Service may put forward their requirements. Here are the possible interpretations:

• before liquidation;
• within 5 working days after the IP closure;
• in the usual time frame.

In order not to face a controversial situation, it is better to prepare for it in advance.

Secondly, if the entrepreneur no longer accepts payments and has already paid off all debts to counterparties, employees, funds and tax, you can close the current account. Despite the fact that since 2014 the former individual entrepreneur is not obliged to notify the Federal Tax Service of the closure of the account (the service should receive data automatically), there are situations when information is “lost” due to failures.

And, thirdly, it is necessary to deregister cash registers.

How to close an individual entrepreneur with debts

The greatest difficulties in the process of liquidating an individual entrepreneur arise if the entrepreneur has outstanding debts, fines and penalties. In general, it should be noted that the very fact that there is a debt is not an obstacle to the closure of an individual entrepreneur, but the FTS quite often illegally demands that all debts be paid and only after that “sets in motion” the application for liquidation.

Again, such requirements are contrary to the law, so you can insist on accepting the application and write an appeal to a higher authority.

As for the legal side of the issue in the context of interaction between individual entrepreneurs and creditors, here it is necessary to consider several typical situations.

There are arrears in pension fund contributions

Since since 2017 payments to the Pension Fund and the MHIF are administered by the Federal Tax Service, the problem should be resolved directly with the tax service, i.e. no documents and certificates from the pension fund are required to be presented.

There is a debt to the FSS

The debt to the social insurance fund is not an obstacle to the liquidation of the individual entrepreneur, moreover, after making a "liquidation" record in the USRIP, the data will automatically go to the FSS, and all debts of the individual entrepreneur will be transferred to the individual. face.

Debt to employees and creditors has formed

As noted above, the entrepreneur can agree in advance with the employees to whom the debt has arisen, and re-register it as an individual. face. We strongly recommend that this problem be resolved without conflicts before the liquidation of the individual entrepreneur, since the debts will in any case be transferred to the individual, only without prior agreement they will be collected through the courts.

Issues with counterparties are resolved according to a similar principle - the former entrepreneur must repay the obligations in any case, unless, of course, the creditor himself wrote off his debt and did not go to court for the expiration of the limitation period.

Settlement of debts to the Federal Tax Service

This is the most difficult case. As already noted, the main problem here is that the tax service can illegally refuse to liquidate an individual entrepreneur if the entrepreneur has tax arrears. Of course, since such a requirement only aggravates the position of the taxpayer, it is necessary to seek approval of the application, the last resort is to go to court.

Further, after the liquidation, the former individual entrepreneur will still have to pay off the debts, but already as an individual, while in the event of their systematic non-payment, the consequences for the failed entrepreneur may be as follows:

• if all submitted declarations were correct, and the debt arose due to objective circumstances, the bankruptcy procedure of an individual may be launched;
• if the Federal Tax Service has identified gross violations and added large amounts that the person is not able to pay, it is highly likely that a criminal case is being instituted, since there is a fact of tax evasion.

• Individual entrepreneurs with any debts can be liquidated;
• after the closure of the IP, the debt is transferred to the individual;
• a person has the right to declare himself bankrupt, but here you need to remember that a penalty can be imposed on personal property.

What documents are needed

After completing the above steps, you can contact the IFTS at the place of registration of the individual entrepreneur. The first step is to go to the FTS website and generate a receipt for payment of the state duty.

There are two options here - the usual one and for filing an application at a multifunctional center. This means that you need to immediately decide how to close the individual entrepreneur - through the tax office or the MFC. We print the generated receipt and pay at the Sberbank branch. We save the document, since it will need to be given to the Federal Tax Service with a bank mark, moreover, it is advisable to make a photocopy just in case.

Then we fill out an application for closing the IP ().

If an entrepreneur submits a package of documents on his own at the place of registration of an individual entrepreneur, you only need to fill out sections 1 and 2 of the application. It is important - the signature on the application is put in person in the presence of an inspector of the Federal Tax Service.

If the application is sent by mail or through a representative, you need to sign strictly in the presence of a notary, while in the fourth block of the form you will need to indicate his TIN.

No more mandatory documents are needed to close an individual entrepreneur. As already noted, the requests of the Federal Tax Service for the provision of various certificates from the FSS and other structures are illegal.

How best to apply

There are four ways to apply for the liquidation of an individual entrepreneur:

1. Personally at the tax office.
2. By mail or through a proxy.
3. Online on the website of the tax service.
4. At the MFC.

The first option can be considered the most "conflicting", since it is precisely with a personal appeal that the FTS often makes unreasonable demands on the applicant. But if you look from the other side, then a visit to the tax office practically guarantees the absence of claims in the future, since all issues can be resolved directly with the inspector.

The option with mail is mainly suitable for those entrepreneurs who live in another city (not at the place of registration of the individual entrepreneur). Applying through a proxy is relevant for busy people and individuals applying to specialized law firms.

To close an individual entrepreneur online through the tax one, you will need to enter your personal account on the FTS website.

There, the entrepreneur must complete the following steps:

1. Fill out a standard application.
2. Choose a method of receiving documents and indicate contacts.
3. Sign the application with an electronic signature.
4. Upload to the site the scanned image of the passport spread.
5. Confirm shipment.

Once again, we draw your attention to an important detail - you can use this method only if you have an electronic signature.

If everything is done correctly and the FTS does not reveal any errors, you can get a list of the USRIP record in most regions on the 6th day. In case of refusal, the applicant will also be issued with an official document with the reason for such a decision.

People also often ask how to close an individual entrepreneur through State Services. The answer is that this cannot be done directly, since through this portal you can only log in to the personal account of the Federal Tax Service.

You can close an individual entrepreneur through the MFC in the same way as when directly contacting the Federal Tax Service. The main thing to remember is that before contacting the multifunctional center on the FTS website, you need to select a "special" receipt for payment of the state duty. The rest of the steps remain the same - we fill out an application in the P26001 form, present a receipt for payment of the fee and sign it.

Is it possible to suspend the activity of an individual entrepreneur without closing it

In the activities of an entrepreneur, a situation may arise when, due to seasonal factors, things are not going well or personal circumstances force them to temporarily suspend work. A logical solution in such a situation seems to temporarily suspend the activity of the IP without closing it until the negative factors lose their force. Therefore, we need to figure out what the legislation "thinks" about this.

Unfortunately, in Russian laws there is no such legal concept as a temporary suspension of the work of an individual entrepreneur, i.e. if an entrepreneur wants to freeze business processes, he can choose one of two scenarios:

• liquidate the individual entrepreneur, and later re-register;
• reduce staff and close operating divisions (shops, points of service, etc.), while he will be in the status of an individual entrepreneur and will continue to pay all mandatory fixed contributions.

There is no third option. If a person simply "abandons" his individual entrepreneur, after a while, state bodies will require payment of the assessed mandatory contributions and will impose fines both for late payments and for other violations, for example, failure to submit reports in due time.

In contact with

Closing an individual entrepreneur is a relatively simple procedure, but it has some nuances, the knowledge of which can affect both the period for consideration of documents and the result. From our article you will learn about what documents will be needed for closing, in what ways and where they can be submitted, how long all the steps will take and what the cost of the procedure is in 2019.

What is needed to close an individual entrepreneur, what documents will be required for this

The basic legal norm that serves as the basis for conducting the business liquidation procedure is Article 22.3 of the Federal Law "On State ..." dated 08.08.2001 No. 129. Clause 1 of this article defines the list of necessary documents that the tax inspectorate will require from the entrepreneur.

These include:

• an application drawn up on the form R26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation "On approval ..." dated 25.01.2012 No. ММВ-7-6 / [email protected]);
• a receipt (payment order with the seal of the bank) for payment of the state duty.

In addition, the entrepreneur will be required to confirm that the register of employees and data on their labor activity for the last year have been transferred to the FIU. True, this issue is relevant only for those individual entrepreneurs who are employers; this requirement does not apply to individual entrepreneurs without workers.

It is also important to remember that the sole proprietor employer has the right to submit a certificate from the FIU on the provision of information about its employees, but it may not do this. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interagency interaction with the Pension Fund.

For reference: according to subparagraph "h" of paragraph 1 of Article 23 of the Federal Law No. 129, failure to submit information about employees to the Pension Fund is the basis for the tax inspectorate's refusal to liquidate an individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also compulsorily, but in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all the necessary changes to EGRIP on the basis of an appropriate court decision (on bankruptcy or a ban on a particular citizen to carry out entrepreneurial activity).

We fill out the form Р26001

There are two ways to fill out an application for closing an individual entrepreneur: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (they are all divided into squares), you need to remember a few simple rules:

1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a reference point, not lowercase letters.
2. Only one symbol is put in each square, nothing is put in the empty ones. Filling in the line always begins on the left side, that is, the first digit of the entrepreneur's TIN must be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What must be indicated

The P26001 form itself occupies 1 A4 page and includes 4 sections. In section No. 1, it is necessary to indicate information about the individual entrepreneur: the register number, initials and TIN of the entrepreneur.

In section No. 2, in a single square of the individual entrepreneur, you need to put down a number from 1 to 3 - depending on how he wants to get an extract from the USRIP on closing his business. The methods and their corresponding codes are indicated in the form itself.

Below, in two lines, you must specify the contact information of the individual entrepreneur (phone number and e-mail address). There is a line under the contact information in the form, where the entrepreneur puts his signature.

Section No. 3 is completed by the tax inspectorate. As for section number 4, then when submitting an application directly to the tax office or through the MFC, you do not need to fill it out.

It is provided in the form in case the entrepreneur sends documents remotely, without being able to personally present the passport to the employees of the tax inspection or the MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (it can be the notary himself, his assistant, or a representative of the local authority performing notarial functions). Below is the TIN of the notary. All other data about him will be present on the certification inscription.

State duty for the liquidation of an individual entrepreneur

The amount of the duty for the liquidation of a business is calculated according to the rules of sub. 7 paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation and is 20% (1/5 part) of the fee for registration of an individual entrepreneur. Since for the registration of an individual entrepreneur in 2019, according to sub. 6 paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, respectively, is 160 rubles.

The duty is paid through the bank to the account of the Treasury of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the FTS website.

How to close an individual entrepreneur on your own, what is the order of closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an IP in 2019 include 3 stages:

1. Submission of documents for the closure of an individual entrepreneur.
2. Their processing, which is carried out by specialists from the MFC and the tax office.
3. Obtaining an extract from the USRIP on the termination of activities.

Now we will analyze the procedure for closing an individual entrepreneur in more detail, taking into account the peculiarities of various methods of filing documents. So, their submission directly to the tax office or through the MFC is made personally by the entrepreneur upon presentation of a passport. Having received the documents, an employee of the IFTS or MFC issues a corresponding receipt indicating the date of acceptance, as well as the initials and signature of the accepting person.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have an electronic signature. To submit in this way, you can use both the corresponding service on the website of the regional tax inspectorate, and the personal account of the entrepreneur. After the acceptance of electronic images of documents, the tax inspectorate responds by sending a notification confirming the fact of acceptance and indicating the date of receipt of the information for processing.

You can send documents for closing an individual entrepreneur through a notary, in accordance with clause 1 of article 9 of the Federal Law No. 129. In this case, the notary himself must translate the application and receipt received in paper form into electronic form and send them to the tax office. The correspondence of electronic images to the originals is confirmed by the notary's EDS.

Document processing, getting the result

The tax inspectorate is given 5 working days to carry out the registration procedure, in accordance with paragraph 1 of Article 8 of the Federal Law No. 129. In this case, the period begins to be calculated from the moment paper or electronic documents are received by the inspectorate.

When conducting the procedure through the MFC, one should take into account the requirements of paragraph 1 of Article 9 of Federal Law No. 129, which regulates the procedure for interaction between the MFC and the IFTS. So, after the documents are accepted, the MFC specialist must electronically redirect them to the IFTS no later than the next working day after the day of acceptance. Consequently, the liquidation period is lengthened by several days.

In the event that the documents are drawn up correctly and the SP has sent the necessary information to the Pension Fund, the business is successfully liquidated, that is, a corresponding entry is made in the register about the termination of the IP status.

The applicant is given a sheet of extract from the USRIP, confirming the fact of the liquidation of the case. You can get this document, regardless of how the application and receipt were sent to the IFTS, only in paper form.

Thus, it is possible to receive a statement sheet directly at the IFTS, MCF (when submitting documents, they will appoint a date when you can come for the result) or by mail. Also, a citizen can send his representative with a power of attorney to receive an extract sheet from the USRIP. The method of obtaining in this case should be determined in advance, since it must be indicated in the form P26001.

Termination of IE activities in 2019 without hired employees, with employees, with debts

When closing an individual entrepreneur with employees, an entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. So, according to parts 1 and 2 of Article 307, the employer-entrepreneur can terminate the contract with the employee on the same grounds as the organization. In this case, it is sub. 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur in 2019 without hired employees, then the fact is important that by virtue of paragraph 1 of Article 11 of the Law "On Compulsory ..." dated December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 "On compulsory ..." dated 24.07.1998 No. 125-FZ, an entrepreneur is not an insured, if during the period of his activity he did not enter into labor contracts. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract, nor to provide any information to the FIU, FSS and other bodies.

Dismissal warning

It will be necessary to warn the employee about dismissal in advance, as well as to pay him severance pay only if such obligations of the individual entrepreneur are provided for in the employment contract. The warning period and the amount of the allowance are also determined based on the content of the employment contract (part 2 of article 307 of the Labor Code of the Russian Federation).

Do not forget that the sole proprietor-employer upon liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law "On Employment ..." dated 04.19.1991 No. 1032-1, 2 weeks before the start of the reduction of workers should notify the employment center. The written notice will need to indicate:

• the position and profession of each employee;
• qualification requirements for him;
• terms of remuneration.

Registration of dismissal when closing an individual entrepreneur with employees

Termination of an employment contract with an employee at an individual entrepreneur is carried out in two stages (the procedure itself begins before the filing of an application for liquidation with the Federal Tax Service Inspectorate):

1. A dismissal order is issued. The employee must be familiarized with it under the signature, in accordance with parts 1 and 2 of article 84.1 of the Labor Code of the Russian Federation. To draw up an order, you can use the T-8 form, approved by the decree of the State Statistics Committee of the Russian Federation "On approval ..." dated 05.01.04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid the calculation and the documents are issued:

• work book with a note of dismissal;
• 2-NDFL certificate;
• certificate of the amount of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the individual entrepreneur should be deregistered with the Pension Fund of the Russian Federation and the Social Insurance Fund. Deregistration in the PFR, in accordance with paragraph 1 of Article 11 of the Federal Law No. 167, is carried out on the basis of information transferred to the IFTS during the liquidation of an individual entrepreneur, that is, the entrepreneur himself does not need to do anything. In the FSS, it is necessary to deregister. For this, in accordance with paragraph 3 of Article 6 of the Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation "On the Procedure ..." dated 04/29/2016 No. 202n).

After completing all the listed procedures, you can contact the Inspectorate of the Federal Tax Service with an application for the liquidation of the individual entrepreneur.

Thus, it is relatively easy to close an individual entrepreneur in 2019 - for this you will need only two documents: an application and a certificate of payment of the state duty. The procedure becomes a little more complicated only in the case when the entrepreneur has employees, since they must be fired before the liquidation of the individual entrepreneur. In this case, the basis for dismissal is subparagraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation.

For various reasons, you may need to part with. It should be understood that the “closure” procedure does not mean either bankruptcy, liquidation, or, in fact, closure. We will talk about state registration of the termination of the activity of an individual entrepreneur, i.e. one single person.

In our instructions, in addition to the necessary steps, you will find a list of required documents and useful links.

1. Close debts in the Pension Fund

This "step" is, as it were, optional and not even a "step", but it must not be overlooked. Please note that, even if you did not conduct business for some time and existed as an individual entrepreneur formally, no one canceled contributions to the PFR. Do not hope - the amount you have accumulated anyway. Yes, no one will demand a certificate from the Pension Fund of Russia (if they demand, the action is illegal, refer to Law No. 129-ФЗ dated 08.08.2001), but unpaid debts will be charged with fines, and sooner or later they will have to be paid. It can go to court.

Therefore, start the IP closure procedure with the repayment of debts. Whether they exist - you can find out without leaving your home.

There are several ways:

• Registration on the PFR website - here in your personal account you will see all your payments and contribution debts.
• You can check if there are any debts on the website of the bailiffs.
• Full information about the state of the individual account of an individual entrepreneur and his debts can be found on the website of state services, of course, after preliminary registration.

2. Pay the state fee

Its size is 160 rubles. A little, if you enter the details correctly the first time. If you are wrong, you will have to pay again. You can take the receipt from the tax office, you can use a special service on the FTS website.

3. Fill out the document for the IFTS

If you prefer to deal with documents online, then this form can be downloaded from the website nalog.ru. If you prefer not to give rest to your legs, then the Federal Tax Service will also provide you with such a form (form Р26001). And one more piece of advice: if you see such a document for the first time, pay a specialist from the Federal Tax Service Inspectorate, who will fill it out for you. In the tax office, such a service is provided. So it will get a little more expensive in terms of money, but it will cost less in terms of the cost of nerve cells.

4. Close the current bank account

You can get acquainted with the topic in detail in our article.

5. Deregister from the Social Insurance Fund (FSS)

6. Report taxes

Money is diminishing, but business is not moving? in the tax office that registered you as an individual entrepreneur, go through a tax reconciliation. Costs can also arise if taxes are not paid on time. By the way, in 2016, late tax penalties increased by 33%. When and the taxpayer submits the declaration no later than the 25th day of the month following the month when the activity was terminated. When the declaration is filed at the usual time after the closure of the IP.

7. Submit the package of documents to the tax office

We go to the finish line: a passport, - this is the set of documents needed to close an individual entrepreneur - we hand it over to and wait for 5 working days. One way or another (in person or by mail) you will be issued a document at the closure of an individual entrepreneur - a certificate of registration of the termination of entrepreneurial activity. It is not necessary to notify the FIU - the tax authorities will inform the Pension Fund of the deregistration of the entrepreneur.

Common questions

How much does it cost to close an individual entrepreneur in 2018?

The cost of the state duty is 160 rubles. All other expenses depend on the amount of debts and fees to specialists.

What is included in the package of documents for closing an individual entrepreneur?

Passport, TIN, application to the Federal Tax Service Inspectorate, receipt of payment of state duty (originals).

How to close an individual entrepreneur with debts?

If you did not have employees, the procedure is no different from the one outlined above. But if the debts are related to the tax, it will be possible to close the IP only after going through the procedure.

How to close an individual entrepreneur with employees?

All existing employees must be dismissed before the start of the procedure, and 2 weeks before the dismissal, information about the termination of contracts must be sent to the employment service. The entrepreneur dismisses employees under paragraph 1 of Art. 81 of the Labor Code of the Russian Federation - "on the initiative of the employer in connection with the termination of activities." And employees should also be settled.

How to close an individual entrepreneur by proxy?

Any person of your choice can close the software. To further simplify this task, sometimes an entrepreneur hires such a person in a law firm. The representative needs to make a power of attorney, certified by a notary, thanks to which he will be able to represent your interests in the tax office.

To visit a notary, you need the following documents:

• SP passport;
• copy of the passport of the authorized person;
• INN and;
• an extract from the Unified State Register (it must be provided to a notary within 5 days after receipt).

In addition, the entrepreneur, together with the power of attorney, must certify a statement (in the form of R26001), which is signed at the notary.

After certification, the proxy has the right to initiate the closing procedure on your behalf.

How to close the IP by mail?

You can submit all documents for closing an individual entrepreneur by mail, to the Inspectorate of the Federal Tax Service by registered mail with notification. The tax office will send you to the address indicated during the registration of the individual entrepreneur, a certificate of exclusion of the individual entrepreneur from the register, etc. All papers can also be taken to the tax office by your intermediary, having a passport and power of attorney.

How long to keep documents after the IP closure?

Within 4 years, it is necessary to ensure the safety not only of the certificate of registration of the termination of entrepreneurial activity, but also of accounting and tax accounting documents, as well as other documents confirming expenses and income. The storage period for personnel records is 75 years.

How to close an individual entrepreneur through public services?

If you are, then this is a great opportunity. You have a personal account, an electronic signature, etc. The system is designed in such a way that it simply will not allow you to make a mistake. There is a step-by-step instruction on the website. If you are in a different way, closing through government services is an additional waste of money and time. Do not be wise.

We hope that our instructions will be a useful guide to action for you. If during the closing process you have additional questions or comments, we are waiting for them in the comments to the article.

Failure is not a single, sudden event. Your failure does not come suddenly. On the contrary, failure occurs when you make the same mistakes day in and day out. Jim Rohn, American speaker, business coach