home Consultations Actions required to terminate the activities of the IP. Preparation of documentation. Termination of the activity of an individual entrepreneur

Actions required to terminate the activities of the IP. Preparation of documentation. Termination of the activity of an individual entrepreneur

Sooner or later, an individual entrepreneur thinks about the termination of business activities and the closure of the IP due to various circumstances. Basically, entrepreneurship does not make a profit or grows, which entails a change in the legal form. This article provides an answer to the question: “How can I close an IP?”.

Preparation of documentation

After the entrepreneur decides to terminate the activities of the IP, it is advisable to pay off the debt to all budget funds in order to deregister and exclude accruals after receiving a certificate of termination of the IP.

Then the entrepreneur will need to collect a complete package of documents for submission to the tax office. It is the territorial bodies of the Federal Tax Service of the Russian Federation (hereinafter referred to as the Federal Tax Service of the Russian Federation) that are empowered to issue certificates of termination of activities to entrepreneurs.

The list of documents includes:

Application for termination of activities of an individual entrepreneur form No. P26001.
It should be noted that the application must be completed either by hand, printed, as well as legible letters, or typewritten. If any of the sections of the application does not need to be filled out, then it is advisable to put a dash.
The application must be signed by the individual entrepreneur. If the application is submitted through a representative, an electronic portal, or by mail, it is imperative to notarize the authenticity of the signature.
If the application is submitted when applying to the multifunctional center, but personally by the applicant, then the signature in the application is put in the presence of a representative of the multifunctional center.
Receipt of payment of the state fee (the state fee for the termination of activities is 160 rubles).
You can pay the state duty through the cash desk of any bank of your choice, or by bank transfer.
A certificate confirming the inclusion in the Pension Fund of the Russian Federation of information about the entrepreneur himself and employees, as insured persons, in the register of insured persons.

Note that it is not necessary to submit a certificate from a personalized account, since in the absence of it, an employee of the registering authority independently makes a request to the Pension Fund and receives the necessary information, however, the absence of this information in the register can complicate and complicate the process of registering the termination of IP.

After submitting all the documents, including the application for termination of activities, the employee of the registering authority must issue a receipt confirming the receipt of the documents, indicating the full list and date.

If the documents are submitted through an appeal to a multifunctional center, then a receipt is issued by an employee of this center, unless the applicant indicated another method of receipt. A receipt for receipt of documents sent electronically or by post can be sent to the applicant in the same way.

It should be noted that employees of the tax authority are not entitled to require the entrepreneur to provide other documents, since the above list is exhaustive in accordance with the norm of paragraph 4 of Art. 9 of the Law of the Russian Federation No. 12/9-F3.

Reporting and payment of taxes and fees

However, before submitting an application to the tax office, it is advisable to pay all existing debts on taxes and fees. If the entrepreneur has not repaid the debt, then after the IP is closed through public services, when the entrepreneur decides directly to terminate the IP, the debt is not written off and must be paid off. In addition, as a result of non-payment of debts on time, a fine is charged on the amount of the debt.

What reports should the IP provide at closing:

Before notifying the termination of the activities of the registering authority, the entrepreneur has a question: How and in which authorities is the deregistration of an individual entrepreneur.

Upon termination of individual entrepreneurship, labor relations with employees are terminated and the entrepreneur, as an insurer, is excluded from the register in the territorial body of the Pension Fund of the Russian Federation, but only if there is no debt.

It is necessary to submit an application to the pension fund for deregistration as an insurant, a copy of the extract on state registration of an individual entrepreneur and information about the insurant and employees. When a positive decision is made, the IP is deregistered from the date of application and receives a notification of deregistration in the Pension Fund of the Russian Federation.

An entrepreneur can submit reports to the Pension Fund of the Russian Federation both before the termination of business activities, and after it. But, nevertheless, it is better to submit reports immediately in order to exclude the possibility of accruing payments for payment by employees of the fund, due to the fact that they were not notified of the termination of business activities.

Tax reporting depends on the taxation system currently on which the entrepreneur is located. If the entrepreneur is on a single tax on imputed income, then reporting must be submitted before the notice of termination of individual activity, but if the entrepreneur is on a simplified system, then the report is submitted in the first quarter of the next year.

Earlier, before January 1, 2010, the entrepreneur also had to submit a declaration to the tax authority from the beginning of the tax year until the deregistration of the IP within five days from the date of notification of the termination of activities.

On the positive side, an individual entrepreneur, when terminating activities, is not required to place a notice in the media about the termination of activities in order to notify all creditors, unlike legal entities, for which this is mandatory. This greatly simplifies the business termination process.

Is IP verification carried out at closing?

As for tax audits, the provision of paragraph 11 of Art. 89 of the Tax Code of the Russian Federation boils down to the fact that upon termination of activity, the tax authority has the right to carry out an on-site tax audit of the entrepreneur, but for a period not exceeding the last three years. It is worth paying attention to the fact that this is the right of the tax inspectorate, since the tax code does not contain a provision on mandatory audits. However, unfortunately, even after the termination of the activity of an individual entrepreneur, the tax authority is also entitled to perform desk and field audits.

The representative of the registering authority may refuse to register the termination of the IP in the event that an incomplete package of documents is submitted, or the documents contain false information, however, the presence of a debt is not a reason for the registration authority to refuse state registration of the termination of individual activity, as stated in the provisions of the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 12, 2007 in case No. A3 8-2 471-4 / 278-2006.

The procedure for submitting documents to the registration authority

An entrepreneur can close an individual entrepreneur through public services by submitting documents, choosing a method convenient for himself:

Personally to the tax office at the registered place of residence, while it is obligatory to present a passport.
On the basis of a notarized power of attorney through a representative (the representative must also present a passport).
By contacting the multifunctional center (both personally and through a representative acting on the basis of a power of attorney);
Send by mail with a description of the attachment and the announced value (it is also possible using the courier services DHL Express and Pony Express);
In electronic form through the service "Submission of electronic documents for state registration" on the website of the Federal Tax Service of the Russian Federation.

However, when submitting documents in electronic form, some features are established, namely:

documents must be scanned according to accepted technical requirements;
must also be certified by a notary or by the applicant's electronic digital signature, which must be valid at the time of signing the application and sending the documents.

Completion of the procedure for registering the termination of IP.

The term for state registration of IP termination is five working days from the date of submission of the full package of documents. As a result of the termination of entrepreneurial activity, the IP receives an entry sheet from the unified register (EGRIP). The moment of termination of individual entrepreneurial activity is the date of making an entry in the unified state register of individual entrepreneurs.

Find out how to properly liquidate a business:

In addition, if an entrepreneur used a KKM (cash register) when conducting business, it is imperative to deregister the KKM. To do this, an entrepreneur needs to contact the tax office, receive an application and call a CTO employee to generate a fiscal receipt. It is desirable to do all this before the moment of registration of the termination of individual entrepreneurial activity.

Closing an IP is a situation that occurs frequently. Needless to say, the time is now difficult for both large companies and small and medium-sized businesses. How to carry out this procedure correctly, without violating the law, we will discuss further.

Why IP is closed

In fact, there are a great many reasons for this.

We list only the most common:

The resulting profit does not cover the costs incurred by the entrepreneur;
Instead of IP, ;
Lost desire to be an entrepreneur;
A decision was made to conduct shadow activities (fraught with problems with the law);
There is no possibility to pay taxes and fees;
The decision of the judicial authorities on forced;
The person is prohibited from conducting entrepreneurial activities;
Cases ;
The entrepreneur is a foreign citizen and the period of his stay in the Russian Federation has ended.

There may be other reasons, each entrepreneur ultimately has their own.

Some entrepreneurs mistakenly believe that if an individual entrepreneur is closed, this will allow him not to pay fines and not fulfill debt obligations to the tax and various funds. This is not so, acting in this way, you can be held liable under the current legislation.

Documents for closing an IP

Before collecting documentation and submitting it to the Federal Tax Service, make sure that:

You completed and returned (it must be returned even if the activity was not carried out at all);
That you have submitted all reports to the FSS;
If there is a cash register, remove it from the register.

Only after that you need to start collecting the documentation package.

It includes:

Photocopy;
Passport in original;
Photocopy of the passport;
A receipt confirming that you have paid the state duty;
Certificate of;
Power of attorney, if closing is carried out through a representative;
completed application ( Form Р26001).

The amount of the state duty

The state fee must be paid in advance, its size is small - 160 rubles. You can pay online, at the Sberbank office or through the Internet bank, no commission will be charged from you. Despite the fact that the amount is small, if you do not have a receipt, an application for closing an IP will not be accepted.

How to fill out an application for the liquidation of IP

The application form can be completed electronically or manually. If completing by handwriting, use black ink and write in block and capital letters. For electronic filling, the most suitable font for use is Courier New, size 18.

You must specify:

Surname and initials of the applicant;
OGRNIP number.

It is not necessary to bring documents to the FTS department in person. You can send it by mail, or transfer it with a representative, having previously issued a power of attorney.

Be sure to include your email address and phone numbers where you can be contacted if necessary.

Step-by-step instructions for closing an IP

In this instruction, we will consider all the necessary steps that need to be taken to close the IP, and also tell you how to close the IP yourself.

Stage 1. Resolving all issues with debt obligations

First of all, it is worth sorting out all the debt obligations. Of course, you can close an individual entrepreneur with debts, and we will talk about this later, but no one will exempt an entrepreneur from paying debts.

Stage 2. Payment of the state fee

Pay the state fee. The amount of payment is small, the main thing is to fill in all the details correctly. If you make a mistake, you will have to pay the fee a second time. A receipt for payment can be taken from the Federal Tax Service, or filled out on the official website of the Federal Tax Service.

After filling out the receipt, you can print it and make payment through any branch of Sberbank.

Make for yourself a photocopy of the receipt that has already been paid. Give the original to the Federal Tax Service, and keep a copy for yourself, because the situations are different, so that you can confirm the fact of payment.

Stage 3. Registration of documents confirming that there are no debts in the FIU

Check with the tax office whether the procedure will require data from the FIU. Providing them now is not mandatory, but it is better to find out this question in advance. Some branches of the Federal Tax Service will not allow you to close the IP until you bring a certificate of no debt to the FIU.

Stage 4. Submission of documentation to the Federal Tax Service

Now we go to the Federal Tax Service and give the collected documents.

There are several ways to submit documents:

Give in person;
Send by mail with a description of the attachment and declared value;
Send with the help of a representative who has a power of attorney;
Using the internet.

Let's take a closer look at electronic filing.

Closing an IP via the Internet is easy if you opened it in the same way. That is, if you have an electronic signature and a personal account, the procedure will not be difficult.

Thanks to the system, you will not make mistakes. If the IP was opened in a different way, you should not waste time and money.

Stage 5. Obtaining documents confirming the closure of the IP

At the end of the sixth working day, you need to get your hands on documents that confirm that the IP is officially closed. You will be given a record sheet from the USRIP. If mistakes were made in paperwork, most likely, the closure will be denied.

Closing IP with employees

All workers are laid off before the closure process is launched. 14 days before the dismissal, all information is sent to the employment service. Dismissal is carried out with the wording "at the initiative of the employer in connection with the termination of activities." Then the final invoice is issued.

How to close a sole proprietorship without employees

In most cases, the procedure is standard and does not differ from the usual. It is enough to write an application, pay the fee and provide all the documentation to the Federal Tax Service.

How much does it cost to close an IP

We have already mentioned this figure above - it is 160 rubles (the amount of the state duty). The remaining amount of expenses will depend on whether you have any debt obligations.

What you need to close an IP with debts

The procedure for closing an IP with debts according to the algorithm does not differ from the usual one. It is possible to close an individual entrepreneur with debts, but they will have to be paid.

If an individual entrepreneur has debts with the Pension Fund of the Russian Federation or other bodies, you need to close it in the branch of the Federal Tax Service in which you opened it. The deadlines for closing IP with debts are not clearly fixed, but the deadlines for considering documents have boundaries. They are reviewed within 5 working days.

The terms in which all debts can be repaid are also limited. In particular: if there is a debt to the Pension Fund, it must be repaid within 14 days from the moment the IP is closed.

The reporting of a closed IP is carried out within the following period:

If the individual entrepreneur worked according to the system - until the status of the entrepreneur is liquidated;
If by - before the 25th day of the month that will follow the month of closing the IP.

If the entrepreneur refuses to pay the debt, the FIU can apply to the judicial authorities and collect the funds forcibly.

How to close an IP if there are debts to the Federal Tax Service

Actually, this is a special case. In this case, the IP will be closed only when all debts are paid off and you pay all fines for non-payment of taxes. So the cost can be quite high.

If the owner of the IP does not have the funds to repay debts, the property owned by the former entrepreneur may act as payment.

It is clear that it will not be sold at market value. In addition, the costs of all implementation activities, as well as the payment for the services of the manager, will be added to your expenses.

But we note that there is an option in which it will be possible not to lose property - this is bankruptcy. In this situation, the court may postpone the payment deadlines or reduce the debt burden by appointing an installment payment. A little later we will talk about this procedure in more detail.

Based on what has already been said, it is clear that it is possible to close an individual entrepreneur with debts. But it is worth considering the question: how to pay these debts? In any case, you will have to pay them, if you refuse, a trial awaits you, and the bailiffs can later confiscate all property.

What can be advised? The answer is banal: make all payments on time and not create problems for yourself.

Closing of an individual entrepreneur whose activities were not carried out

First, prepare and submit zero tax returns to the Federal Tax Service. Then pay all dues, check if there are any debts or fines.

With all these receipts and reporting, contact the tax office at the place of registration of your individual entrepreneur. As for the list of documents, it may differ in different regions, so you need to find out this point in advance.

The bankruptcy procedure

The fact that an individual entrepreneur is bankrupt can only be decided by the Arbitration Court. Note that any entrepreneur can be declared bankrupt. In order for this recognition to occur, it is necessary to consider the prerequisites that lead to this.

So, the signs of bankruptcy:

The amount of debt of the individual entrepreneur is greater than the value of the property of the entrepreneur;
For more than three months, debt obligations to creditors are not fulfilled;
The cost of liabilities is more than 10,000 rubles.

Who can apply for a sole proprietorship to be declared bankrupt

An application to the Arbitration Court may be submitted:

An entrepreneur with debts to the Federal Tax Service and various funds;
The bankruptcy creditor to whom the entrepreneur owes;
FTS, PFR, other bodies;
Local authorities.

The fact that an individual entrepreneur is insolvent must be supported by evidence. To do this, a financial analysis is carried out, and the arbitration manager ultimately issues a conclusion whether or not there are signs that the bankruptcy is fictitious.

How is the procedure

The following documentation is submitted to the Arbitration Court of the region where the IP is registered:

Bankruptcy declaration;
List of all debts with amounts for each creditor;
Certificate of registration as an individual entrepreneur;
Documents that confirm that the entrepreneur is the owner of the property and how much it costs.

Then they analyze how solvent the entrepreneur is.

The next step can be called the search for a compromise between the debtor and all his creditors. After that, bankruptcy proceedings begin, during which the entrepreneur's rights to property are lost, and the property itself is sold to cover debts.

After that, the IP is bankrupt.

The entrepreneur is responsible for the debts of the individual entrepreneur with all his property. But if creditors refuse to accept the property that was offered to them, it will be returned to the debtor.

What if there is no property?

In this case, bankruptcy is the most profitable option. The cost of the entire procedure will be about 400 thousand rubles. Therefore, it is beneficial to bankrupt an individual entrepreneur if your debts have exceeded this amount. But if the hidden property is revealed, penalties will not keep you waiting.

The consequences of this procedure also exist: a bankrupt is prohibited from engaging in entrepreneurial activities for 1 year.

Document retention periods

All documentation after closing is stored for at least 4 years. And if there is personnel documentation, then it is stored for 75 years.

Destruction of seals and stamps

You can destroy them yourself, or resort to the services of an organization that was engaged in their manufacture.

For self-destruction you need:

Write a statement in the prescribed form;
Pay a fee for destruction;
Destroy the seal or stamp.

If you apply to the organization, then:

Write a statement with your signature;
Attach a receipt for payment of the fee;
Also provide a photocopy of your passport;
Power of attorney addressed to the person who will destroy the seal;
Seal or stamp.

Conclusion

Leading is a fascinating and at the same time very difficult process. Entrepreneurs don't always get everything right. Therefore, sometimes, if you understand that it does not justify either expectations or investments, it is better to close it without losing money, nerves and time.

When an entrepreneur decides to terminate activities, he must not forget to close the business. In this situation, such businessmen often have the question of how to close an IP, is it permissible to do it on their own. Such an event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

In recent years, there has been a process of increasing the number of entrepreneurs who have decided to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, including:

The liquidation of an individual entrepreneur due to financial problems is the most common reason for closing a business today. This is mainly due to the lack of funds for further business, high taxes, etc. There is also a bankruptcy procedure, in accordance with which business is closed on the basis of a court decision.
Closing an individual entrepreneur in order to open a new legal entity - for some types of activities, at the legislative level, it is provided for doing business only as organizations due to the increased requirements for them. Therefore, many entrepreneurs submit documents to close the IP in order to continue to carry out the type they have chosen.
Liquidation of IP due to lack of desire to continue doing business due to lack of skills in this area.
Closing of IP by an individual due to health problems.
Strong employment of an individual registered as an individual entrepreneur.
Liquidation of individual entrepreneurs as a way to evade taxation - this termination of activity may result in appropriate punishment.

Important! In any case, the termination of activities by an individual in the form of an IP must be properly documented, regardless of the reasons that caused this event. This will avoid further penalties from the tax service and the pension fund.

Closing an IP step by step instructions in 2017

Let us consider in more detail how the IP is closed step by step instructions in 2017.

Step 1. We collect documents for closing the IP

Having decided to terminate the activities of an individual, the entrepreneur must collect documents for closing the IP.

What documents are needed to close an IP is defined in the norms of the current laws:

It is necessary - it is compiled by the entrepreneur on his own when he closes his business. It can be taken from a printing house or printed from an appropriate Internet service. The main thing is that the required form is not outdated and is relevant at the moment. When filling out the application manually, black ink must be used.
Receipt of payment of state duty.

Attention! If the p26001 form is not submitted independently by an individual, but by his authorized representative, you will need to issue a notarized power of attorney.

Step 2. We pay the state duty

In order to record the termination of activities in the form of an individual entrepreneur, you must also submit a receipt with payment of the state duty. In 2017 the amount of the state fee is 160 rubles.

It can be paid through branches of banking institutions or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource on the IFTS website https://service.nalog.ru/gp.do.

The details of the state duty form can also be found at the tax office itself.

The BCC of this payment should be 182 1 08 07010 01 1000 110.

When using bank terminals, a receipt is generated automatically; only the payer's data must be filled in there.

Attention! It is also advisable to make a photocopy of the paid receipt so that the individual has a copy in his hands, since the original must be handed over to the tax office.

Step 3. Request a certificate from the pension fund

Closing an IP in 2017, the necessary documents and actions do not include a preliminary visit to the pension fund to obtain a certificate of no debt from it. This is due to the fact that at present these institutions interact using electronic document management, and the inspector can obtain this information on his own.

However, in some regions, the inspector may request this document. Therefore, before contacting the IFTS, it is best to clarify this information in advance.

Step 4. Submission of documents to the IFTS

Having collected the necessary package of documents, consisting of an application for the termination of the activity of an individual entrepreneur and a paid receipt of the state duty, this individual must contact the tax service at the place of his registration, which previously carried out his registration. At the same time, he must definitely take with him a passport or other document that can prove his identity.

If a package of documents is submitted by a representative, in addition to the passport, he will need a power of attorney certified by a notary.

Important! This set of documents is accepted by the inspector and, as confirmation of the receipt of these forms, the inspector issues a receipt to the applicant.

Step 5. Obtaining documents on the closing of activities as an individual entrepreneur

In accordance with the law, the tax service is given five days to consider an application for the liquidation of an individual entrepreneur. After that, the applicant must again come with a passport to the Federal Tax Service Inspectorate, where the inspector will give him an extract from the USRIP stating that the individual entrepreneur has completed his activities.

Step 6. Deregistration in the PFR and MHIF

Currently, it is not necessary to go to these extra-budgetary funds in order to apply for deregistration. The tax office must independently notify them of such an event.

However, this is not available in all regions. Therefore, it is recommended, after receiving an extract from the tax office, to contact the FIU and the Compulsory Medical Insurance Fund, especially in cases where an individual entrepreneur had employment contracts with individuals.

STEP 7. Submission of the required reporting

An important step that should not be forgotten is the need to submit all the reports that the entrepreneur provided to the Federal Tax Service and funds (PFR, FOMS, FSS).

Step 8. We pay fixed IP payments for ourselves

After you have closed your business and received documents about this, you need to pay for yourself at the FIU and at the CHI. This must be done within 15 days after the record was made of the closure of the IP. In this case, the day of making an entry in the state register will also be included in the established payment period.

What if the sole proprietorship has debts?

Entrepreneurial activity is associated with many risks, one of which is the inability to repay the resulting debts to suppliers and government agencies. The law allows for the closure of individual entrepreneurs with debts, however, they will not disappear anywhere, and will be transferred to an individual with the possibility of collecting them both in cash and in property.

Debts to contractors

The law does not establish the obligation of the entrepreneur to pay off all his debts to counterparties before closing. In fact, the tax authority will not know that they exist. However, after the termination of activities, they will not be written off. And any organization has the right to sue and recover the resulting debt, as well as various interest and compensation, already from an individual.

If closing with debts is unavoidable, then you can choose one of two solutions:

Conclude agreements of intent with suppliers, in which to fix the gradual repayment of debts after closing;
Declaring yourself bankrupt. In this case, as a result of the procedure, some property (real estate, jewelry, valuable art objects, etc.) will be seized from the debtor, however, uncovered debts will be written off by a court decision.

Debts on taxes and contributions

Some time ago, entrepreneurship could not be closed if there was a debt to the Pension Fund - the tax service required a certificate of no obligations.

However, at present, an individual can choose how to close an individual entrepreneur - to pay off the debt of the pension fund immediately, or after the closing procedure.

In the second case, one should not think that the state agency will forget about the existing debt. He will periodically remind you of this, and in case of non-payment, he will go to court and collect the debt through the bailiff service.

The same rule applies to social security debts - they can also be paid after the closing procedure, but this must be done in any case.

But to close business with debts to the tax will no longer work. It will be mandatory to pay all debts that have arisen, as well as fines and penalties accrued because of them.

In addition, you will need to submit a tax return for the entire period of activity. This will need to be done even if the activity was not actually carried out - then the report will contain zeros. If you failed to submit a report on time, the law makes it possible to report within 5 days after closing.

Important! In the event that the debtor does not have his own funds to cover the debts that have arisen, the tax authority can initiate the bankruptcy process, with the seizure of property and its sale through an auction.

Bankruptcy or closure - which is better?

Termination of business activities can occur voluntarily (closure), or forcibly through the courts (bankruptcy). Moreover, the procedure can be initiated by both the entrepreneur himself and his creditors.

The closing procedure is carried out at the initiative of the citizen. At the same time, he must independently repay all debts to employees, suppliers, and the budget on a mandatory basis. If there are no debts, it will be removed from the register without any problems.

In the event that an entrepreneur is unable to pay off the resulting debts, he can initiate bankruptcy proceedings through the courts. The process itself is different from that provided for organizations. At the same time, it is necessary to provide the court with the maximum number of documents confirming the existing debts on the part of the entrepreneur and the inability to pay them off.

Attention! By a court decision, some property may be seized from the debtor - all real estate, except for the place of residence, jewelry, valuable art, expensive property worth more than 100 minimum wages, funds in excess of the subsistence level. All of it is sold at auction, and the proceeds are distributed among creditors. Unpaid debts will be written off.

Thus, if the entrepreneur is able to pay off the resulting debts, then it is more convenient to carry out the closing procedure. If the debts are so large that they are not even secured by personal property, then it is better to start the bankruptcy procedure on your own. It may entail the seizure of some property and the imposition of a ban on entrepreneurial activity, however, all outstanding debts will be written off.

Actions after the closure of the IP

After the IP liquidation procedure has been carried out, it is necessary to perform a few more simple steps to close "all tails":

Visit the pension fund, social insurance, where to notify the funds about the termination of activities. It is also necessary to pay off all debts on mandatory payments. To do this, the citizen will be provided with receipts that can be paid at any bank within 15 days;
Contact the servicing bank and close the current account issued for entrepreneurship;
Deregister cash registers (if they were purchased), terminate contracts for their maintenance;
Terminate all contracts concluded for the entrepreneur - for Internet services, telephony, with suppliers, etc.

Important! In addition, all documentation, tax and accounting reports must be kept after closing for 4 years.

Is it possible to open an IP after closing?

Sometimes a situation arises that after closing his business and deregistration as an entrepreneur, after a while the citizen again wants to engage himself in this line of activity.

At the legislative level, it is possible to register again as an entrepreneur, but there is a nuance - how the closure happened.

Attention! Sometimes business is closed by court order after the trial. Most often this happens due to the inability to pay for their obligations to the budget or partners. If this happened, then it will be allowed to reopen the IP after closing no earlier than after 12 months - that is how long the injunction on doing business operates.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient in order to change the taxation system, form of activity, etc. However, such a step is available only for those individual entrepreneurs who do not have debts to the budget, suppliers, intermediaries, etc.

When re-registering, you must go through the entire process in full. There is no simplified procedure for this case.

It’s good when the hopes for your business come true, and the entrepreneur makes a profit. But often a situation arises that, for some reason, the activity does not generate income or even is unprofitable. It is also possible that a person gets a hired position in a commercial company or in the civil service. Most often, for these reasons, it becomes necessary to terminate the activities of the IP. How to do this, what documents you need to prepare, we will consider in this article. For convenience, step-by-step instructions are provided.

What do you need to close the IP

There are many firms and legal organizations that will offer you services for closing or opening an individual entrepreneur, company, and other legal entities. Of course, you will need to pay for their services, sometimes quite large sums. Is it possible to close the IP on your own? Yes, you can! Of course, this will take some time and require minimal knowledge, but with the help of this guide you can do it much faster.

What does it take to close an IP? First of all, you need to do the following:

dismiss all employees, if any;
pay off debts to the PFR (Pension Fund) and tax;
close bank accounts and deregister cash settlement equipment;
prepare and submit the necessary documents to the tax service;
obtain a termination certificate.

You can close the IP through public services, by mail, or independently enter all the documents to the tax office. We will consider the list of documents and the necessary actions in more detail in the article.

Preparatory stage and collection of documents

Termination of IP activities begins with the collection of documents. First of all, you need to make photocopies of:

passports;
certificates of registration of an individual as an individual entrepreneur;
closing statements (for individual entrepreneurs, it must be on the form P26001);
receipts for the payment of all payments to the FIU (from the date of the last reconciliation until the moment of application);
certificates of pension insurance.

After all the documents are prepared, the employees are fired, and the settlements on debts to the tax and FIU are completed, it is possible to close the IP. In the form of a step-by-step instruction, the closing procedure itself looks like this.

It is necessary to fill out an application for the termination of the activities of the IP (in the form of form Р26001).
You also need to fill out a receipt, or rather, a form for paying the state duty.
Pay it at the bank branch.
Get a certificate from the Pension Fund on the absence of debt.
Submit all these documents to the tax office.
Get a certificate of termination of the IP.

Let us consider in more detail the preparatory stages, the procedure for collecting and submitting documents.

Dismissal of hired employees

Do you have hired employees? In order to carry out the termination of the activities of the IP, they must be fired. This is done at the initiative of the employer in accordance with paragraph 1 of Art. 81 of the Labor Code. Also, before submitting an application to the tax office, you need to submit to your PFR department all reporting on employees and mandatory calculations for insurance premiums.

Within 15 days after the submission of all these documents, all necessary insurance premiums for employees must be paid. After that, deregistration in the Social Insurance Fund is possible. Employees must be notified no later than 2 months, and 2 weeks before that, the employment service must be notified of the dismissal and this must be done in writing. This is an important point, since registration of the termination of the IP is impossible without the dismissal of all employees.

Closing accounts and deregistration of cash registers

If you no longer expect any non-cash payments to your bank accounts, then you can close them. However, this does not need to be done before making all non-cash payments to companies of any form of ownership and government services. After that, it is necessary to transfer information about this to all interested services - the PFR, tax, FSS (Social Insurance Fund). In the event that when carrying out the work of an individual entrepreneur, cash register equipment was used, it must be removed from registration, otherwise fines cannot be avoided. It must be borne in mind that it is possible to close accounts even after receiving a certificate of liquidation of the IP.

Payment of all insurance premiums

In addition to employees, it is necessary to deal with insurance premiums for individual entrepreneurs. In order to close all debts on them, it is necessary to make a calculation through the RMB-2 form. This document is submitted within 12 days (working days) after you have registered the application for termination of the IP. At the same time, the SZV 6-1 form is also submitted. Within 15 days after that, you need to pay the contributions themselves to the account of the PFR.

Please note that the IP can be closed before all these payments are paid. That is, this is not a mandatory step before submitting an application, on the contrary, calculations are made after the date of the registration of the termination of activities has been set. But you must be prepared for the requirements to provide a document on the absence of debts on contributions, although this is not eligible. We will describe in more detail how to obtain this certificate a little later.

Tax payments

Please note that some tax inspectorates require the entrepreneur to make all payments to the budget before filing an application for closure, although this is not established by law. Moreover, a little lower we will consider the question of how to close an IP with debts. But you should know that there are no deadlines for paying taxes before filing an application for closing an IP, and you can easily make all these contributions after registration. And you will make all payments later as an individual.

Application for the termination of the IP

Now let's take a step-by-step look at the process of submitting documents. It all starts with the fact that it is necessary to fill out an application form for the termination of the IP. This is form P26001. You can get it from the tax office. There you can see examples of filling and instructions. Please note that the application can be submitted not only in paper form, but also in electronic form, or send the form by registered mail. This may be required if you cannot personally visit the branch of the Federal Tax Service.

Notarization of the application and payment of the fee

In the recent past, it was necessary to notarize the previous document (application), but today this is not required if you intend to hand it over in person. And it will be necessary to pay the state fee. To do this, you need to take the receipt form from the Federal Tax Service and fill it out yourself. You need to do it carefully. Since if you specify the wrong details, your money may fall into the wrong organization.

Next, you need to make a payment through Sberbank. The amount of the state duty at the end of 2014 - beginning of 2015 is 160 rubles. After that, a completed application for closing the IP and a receipt from the bank for payment are submitted to the branch of the Federal Tax Service.

Obtaining a certificate from the Pension Fund

As already specified above, today this certificate is not required for closing an IP, however, some tax inspectors still require it. If you decide to get it, then you need to contact the FIU and provide documents such as:

passport;
IP registration certificate;
reference TIN;
application form for the closure of IP No. R26001;
certificate of pension insurance;
extract from USRIP;
OGRNIP certificate;
copies of the documents listed above;
payment receipts from the date of the last reconciliation.

With these documents and the application for closing the IP, which you take from the representative of the PFR, the debt to the organization is calculated.

If it arises, then it is necessary to pay for it through a branch of Sberbank. You hand over the payment receipt and all the documents listed above to a specialist and the next day you can get the required certificate.

Submission of documents and obtaining a certificate

The next step is to submit all the collected documents. It is better to make photocopies of all papers for yourself, they may be required in the future. To do this, you must submit the following documents to the Federal Tax Service:

closing statement (P26001);
certificate from the Pension Fund of the Russian Federation on the absence of debt (optional);
a receipt confirming the payment of the state duty;

Within 5 days (working days) after the submission of documents, the tax authority must issue you the necessary certificate. IP after that is considered closed. You can also get an extract from the USRIP. After that, within 12 calendar days, you need to submit to the PFR department in which you are served a notice of termination of the IP.

Closing in the presence of debts

Sometimes there is a need to terminate the activities of an individual entrepreneur without preliminary calculation of pension payments. Is it possible? Yes, it's not prohibited. And the procedure in this case is not much different from the one described. Now consider the question of how to close an IP with debts.

All payments to the Pension Fund do not need to be made before the closure of business activities. It was necessary to do all this in advance before the changes in the closing procedure. Now you can submit all documents and go through the procedure without paying debts.

It should be borne in mind that no one will “forgive” you for payment debts, they will simply be subject to repayment by an individual. But, as we noted above, in some cases, tax officials require a certificate of no debts to the FIU in advance, and this is illegal. Even with active debt, you can still get the required certification. IP after that will also be considered closed, and you can pay off payments as an individual. But at this time, new ones will no longer be charged.

Liquidation of individual entrepreneurs via the Internet or by mail

For some time now, it has become possible to close an IP not only in person, but also via the Internet. Below we will talk about how to close an IP through public services. In order to close your business activities in this way, you can use the capabilities of a single portal of public services or the website of the Federal Tax Service. To do this, you will need the same documents as for personal provision:

completed form P26001 (application for termination of activities);
a receipt confirming the payment of the state duty;
a letter with personalized account information.

On the website of the Federal Tax Service you place all the listed documents. A receipt will be sent to your email address confirming receipt of the entire set of papers. In the same way as when submitting an application in person, within five working days you are required to issue a confirming document on the completion of the registration of the closure of individual entrepreneurship.

However, there is a significant nuance that may not allow you to take advantage of the possibility of submitting documents via the Internet - everything must be signed with an EDS (electronic digital signature). If you do not plan to use it in the future, then it is simply not advisable to receive it only for processing the liquidation of an individual entrepreneur, this is a waste of time and effort. If you cannot submit a package of documents in person, and you do not have an EDS, then send it by registered mail.

When is an IP considered closed?

You can consider the liquidation of an individual entrepreneur completed when all information about the closure is entered into the unified state register and a certificate of termination of your activities as an individual entrepreneur is received. More precisely, this is Form No. P65001, which you receive in your hands. After that, if you have not done such actions before, you can close bank accounts, deregister with the FIU and other regulatory authorities.

Be sure to check whether the CCP has been deregistered. If not, then you need to do it now, otherwise there will be payments and fines. You should keep in mind that the mere fact of closing in no way relieves you of liability to creditors. Even after registering the termination of activities, all your debts will automatically need to be repaid. Only this will have to be done as an individual. You also need to know that upon receipt of an application from you, the Federal Tax Service may appoint a tax audit of your individual entrepreneur.

The procedure is quite simple if all conditions are met, but it requires care when collecting documents and filling out forms. In total, it usually takes no more than 14 days to close an IP. If after a while you need to open the IP again, you can do it without any problems.

Every Russian citizen has the right to start an entrepreneurial practice. At the same time, having started doing business, an individual is not deprived of the possibility of terminating the activity of an individual entrepreneur. However, in order to implement the named authority, the corresponding subject must perform a strictly defined algorithm of actions.

Individual entrepreneur

On the territory of the Russian Federation, commercial activity is allowed only after passing the state registration procedure. This provision applies to both organizations and individuals. At the same time, the right to conduct business is retained until the termination of the activity of an individual entrepreneur.

Registration as an individual entrepreneur is carried out on the basis of an application drawn up by an individual using form No. 21001.

The fact of registration is certified by the issued record sheet in the form No. 60009, as well as the reflection of information about the entrepreneur in the USRIP and the assignment of ORGIP.

The authority to conduct business is retained until the notification of the termination of the IP activity is sent to the Federal Tax Service Inspectorate.

The removal of a citizen from the register as an individual entrepreneur in the domestic tax authorities occurs with the obligatory observance of the normatively approved algorithm of actions. All documents used for the cancellation of state registration are made using official forms.

Termination of IP activities 2017

The main legislative act regulating registration, as well as the mechanism for reflecting the fact of liquidation of an individual entrepreneur in the Unified State Register, is the Federal Law of 08.08.2001 N 129-FZ.

It should be noted that Art. 22.3 of Law N 129-FZ of the above-mentioned regulatory prescription puts into circulation the procedure for terminating the activities of an individual entrepreneur.

As a general rule, a citizen independently and voluntarily decides to deregister as an individual entrepreneur.

The following cases are exceptions to this mechanism:

adoption by the court of a decision on deprivation of the corresponding status;
recognition of an individual as bankrupt;
the death of a citizen, automatically entailing the termination of activities as an individual entrepreneur;
the entry into force of the verdict indicating the prohibition of doing business;
termination or annulment of permits granting a foreigner the right to stay on the territory of the Russian Federation.

Regardless of the reasons for the exclusion of information about individual entrepreneurs from the Unified State Register, registration actions are performed on the basis of an appropriate official document.

The procedure for terminating the activities of the IP

An individual who has decided to terminate his own business must fill out an application in the form No. 26001 put into circulation by Order of the domestic Ministry of Finance dated 01.25.2012 N ММВ-7-6 / [email protected]

The same act of rulemaking describes the procedure for preparing a notification, and also sets out the requirements for the execution of documents for the termination of an IP.

After receiving an application for cancellation of the status of a subject of commercial relations, the relevant IFTS is obliged to carry out registration actions. It must, within 5 working days, make a decision to satisfy the request or to refuse state registration.

Upon completion of the liquidation procedure for an entrepreneur, instead of a certificate of termination of the IP, the applicant is issued a record sheet in the form No. 60009. This form contains information on state registration of the fact of refusal of an individual from the IP status.

It should be noted that, as a general rule, the state registration of a citizen as a subject of commercial relations is canceled from the moment the corresponding entry is reflected in the Unified State Register. Therefore, the date of termination of the activity of the IP is determined according to the information specified in the USRIP and the corresponding record sheet.

As a conclusion, it should be noted that after entering into the USRIP information about the termination of commercial activities by a citizen, such a person is not entitled to do business. Moreover, previously unfulfilled obligations, as well as the liability of an individual entrepreneur after the termination of activities by the liquidation of the entrepreneur, do not stop and the relevant person will have to answer for them.