How to close a private enterprise with employees. Preparation of reporting documentation. Closing with debt to the Pension Fund
Every entrepreneur can face the need to close an individual entrepreneur. This need can arise at any moment, so it is extremely useful to know, or at least imagine, the basic processes and simple steps that will allow you to do this without hypothetical problems.
To begin with, let us indicate that the closure of an individual entrepreneur is not bankruptcy, it is not the liquidation of a company, it is not the closure of a physical location as a point of sale, for example.
Closing an individual entrepreneur means registering with government agencies in accordance with all legal rules the end of the activities of an individual entrepreneur - a specific person.
That is, a completely ordinary procedure not associated with anything negative. But you need to know how to do it correctly!
Step No. 1. Eliminate debts in the Pension Fund
To make it clear, the taxes that an individual entrepreneur pays to the Pension Fund are accrued to him even when he does not conduct any physical activity. That is, you traded rubber dogs and paid taxes. After two years we stopped trading, we got tired. And you have a whole year off. And still, all this year you pay taxes as an individual entrepreneur.
No one has the right to demand a certificate from you that you have no debt in the pension fund. If they demand it, it means they are committing an illegal action. And this is confirmed in Law No. 129-FZ of 08.08.2001. Learn and use.
But penalties and fines for unpaid debt will accumulate until the amount of the debt becomes such that it will be demanded through the courts. No one needs such problems, so we find out about our debt and resolve the issue. By the way, you can find out this way:
- On the PFR website. (in your personal account)
- On the State Services website (registration required)
Step No. 2. Pay the state duty
It just so happened that for every such action you have to pay. But the amount is small. 160 rubles.
But! Enter your details correctly and double-check them several times. If you make a mistake, you will have to pay again. Although this is not scary, it is also nothing pleasant.
A receipt for payment of this state duty is issued by the tax office. Or you can use the online service on the website of the Federal Tax Service.
Step No. 3. Fill out documents for the Federal Tax Service
Again, there are two options - online and live. If you want to do everything without leaving home, then you will need the website https://www.nalog.ru
If you decide to walk to the Tax Office and fill it out on the spot, then you will need form P26001.
The Tax Office has a service for filling out documents.
That is, you will be required to pay a certain amount, provide documents, and the employee will fill out the form correctly and quickly. This service is naturally optional and still paid, but you will save your nerve cells and save time. Because, again, you need to fill out everything correctly, the slightest inaccuracy, and the whole work will be forced to be redone. Do you need it?
Step No. 4. Close the bank account
The procedure itself also has its own bureaucratic difficulties and details. Therefore, we advise you to first familiarize yourself with how to close a current account.
Step No. 5. Deregister with the Social Insurance Fund
You can find out how to deregister from the FSS directly on the FSS website. They have quite detailed instructions.
Step No. 6. Report taxes
You need to report and undergo tax reconciliation at the tax office that registered you as an individual entrepreneur. It is also better to learn in advance how to properly report taxes.
At this point, you will be required to pay if you have penalties for late payment of taxes. By the way, penalties for late tax payments have increased again (by 33 percent in 2016). So be careful.
Reference:
The deadline for submitting a declaration for the simplified taxation system (simplified taxation system) and OSNO (basic taxation system) is no later than the 25th day of the month following the month when the individual entrepreneur’s activities are terminated.
Declaration for UTII (Unified Tax on Imputed Income) is made within the usual time frame after the closure of the individual entrepreneur.
Step No. 7. Submit a package of documents to the Tax Office
The package of documents that will be needed for submission to the Tax Office is as follows:
- passport
- Statement
- Receipt for payment of state duty
Once you have collected and submitted these documents, you will need to wait 5 business days. Next, you are issued (by personal delivery or by postal service) a document. This is a certificate of registration of termination of business activity.
There is no need to notify the pension fund yourself. Data about your closure is sent there directly by the tax service.
These are seven simple steps that will allow you to close an individual entrepreneur according to all the rules. Now let’s look at common questions that arise in the process of performing these steps.
FAQ on closing an individual entrepreneur
Question: How much does it cost to close an individual entrepreneur in 2017?
Answer: The state duty is 160 rubles. This is the main amount. All other expenses depend on the presence and size of debts and the options for paid services that you decide to use during the process of closing an individual entrepreneur (for example, filling out an application with a tax specialist).
Question: What documents need to be prepared to close an individual entrepreneur?
Answer: Passport, TIN, application to the Federal Tax Service (see Step No. 4), receipt for payment of state duty (see Step No. 5). Original documents are submitted.
Question: how to close an individual entrepreneur if it has debts?
Answer: If the entrepreneur did not have employees, then the procedure is standard (see Step No. 1). If an individual entrepreneur has tax-related debts, he or she will have to go through bankruptcy proceedings.
Answer: Before you begin the closure procedure, all employees must be officially terminated. At the same time, 2 weeks before this dismissal you need to send information about termination of contracts to the employment service. The dismissal procedure takes place according to clause 1 of Art. 81 of the Labor Code of the Russian Federation (at the initiative of the employer in connection with termination of activities). All employees subject to dismissal must be accounted for.
Question: Is it possible to close an individual entrepreneur by power of attorney?
Answer: Yes, under your power of attorney, the closure of an individual entrepreneur can be carried out by any person you choose. Typically, such a person is hired by a special law firm. The power of attorney must be a notarized document. The notary will ask you to provide a number of documents:
- IP passport
- copy of the authorized person's passport
- TIN and OGRNIP (main state registration number of an individual entrepreneur)
- Extract from the Unified State Register. Important! The extract is provided to the notary within five days from the date of receipt. Otherwise, you will have to take it again.
Also, the application is notarized (the same form P26001). It is signed in front of a notary. Next, the authorized person receives the rights to close the individual entrepreneur.
Question: is it possible to close an individual entrepreneur by mail?
Answer: Yes. Documents for closing an individual entrepreneur are sent by registered mail to the Federal Tax Service with notification. After the procedure, the Tax Office sends to your address, which was specified when registering the individual entrepreneur, a certificate of exclusion of the individual entrepreneur from the register and an extract from the Unified State Register of Individual Entrepreneurs.
Question: How long should documents on closing an individual entrepreneur be kept?
Answer: For 4 years, you are required to keep safe the certificate of termination of business activity, as well as accounting and tax records and all other documents that confirm expenses and income. Personnel documentation is stored for 75 years.
Question: is it possible to close an individual entrepreneur through the public service portal?
Answer: Yes. But it is better to use this method only if you also carried out the procedure for opening an individual entrepreneur via the Internet. Step-by-step instructions can be found on the government services website. Otherwise, you risk spending a lot of money and time. And it is better to use the standard method.
There is no such term in the law as “liquidation of individual entrepreneurs”. An individual entrepreneur is an individual. An individual cannot be liquidated. Closing of an individual entrepreneur is carried out through state registration of termination of activities as an individual entrepreneur. How to close an individual entrepreneur? Step by step instructions below
Documents
Reporting
Tax
| simplified tax system | UTII | Patent | BASIC |
|---|---|---|---|
| The taxpayer submits a tax return no later than the 25th day of the month following the month in which, according to the notification, business activity was terminated (Article 346.23, paragraph 2). Free creation of simplified taxation system declarations directly on the website | You must be deregistered under UTII before the closure of the individual entrepreneur and you must submit a declaration before the closure of the individual entrepreneur. Take advantage of our simple service Free creation of UTII declarations and/or tax calculation directly on the website | With a PSN (patent), the individual entrepreneur does not submit reports, so there are no deadlines. | obliged within five days from the date of termination of such activity, submit a tax return (Article 229, paragraph 3) |
How to fire employees?
Grounds for dismissal: clause 1 of Art. 81 of the Labor Code of the Russian Federation: "1) liquidation of an organization or termination of activities by an individual entrepreneur;". Under this clause, it is allowed to dismiss any employees, including pregnant women (Part 1 of Article 261 of the Labor Code of the Russian Federation).
Employees must be notified in writing at least two months in advance of the upcoming dismissal (Part 2 of Article 180 of the Labor Code of the Russian Federation). No less than two weeks before the first dismissal under paragraph 1 of Art. 81 of the Labor Code of the Russian Federation, it is necessary to notify the Employment Center (clause 2 of article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation”). See the sample application in the Central Law Office.
Appendix 1. INFORMATION on the mass release of workers
(full name of the enterprise, institution, organization; for persons hiring individual citizens under contracts - last name, first name, patronymic)
Address__________________________________________________________
Telephone________________________________________________________________
Listed number of employees at the enterprise (persons) (as of the date of notification)____________
Cause of mass release_____________________________________________
Number of employees subject to release (persons)_________________
Mass release start date__________________________________________
Mass release end date_________________________________
Information about employees subject to dismissal
Profession Number (persons) Date of dismissal
"...." _________________ 199
Manager's signature
Full name and performer's phone number
Appendix 2. INFORMATION about redundant employees
(full name of the enterprise, institution, organization; for persons hiring individual citizens by
contracts, - last name, first name, patronymic)
Address ________________________________________________________________________
Telephone ______________________________________________________________________
Education
Profession or specialty
Qualification
Average salary
"..." ______________ 199
Manager's signature
Full name and performer's phone number
Decree of the Government of the Russian Federation dated 02/05/1993 No. 99
On the organization of work to promote employment in conditions of mass layoffs
It is necessary to contact the Federal Tax Service at the place of registration as an individual entrepreneur with an application to terminate business activities and deregister from tax registration. The tax inspectorate independently requests from the Pension Fund a certificate of your debt, if any (cooperation agreement dated February 22, 2011 No. MMV-27-2/5, No. AD-30-33/04 SOG) and makes a decision to remove you from tax accounting.
You must transfer contributions no later than 15 calendar days from the date of state registration of termination (suspension) of activities (Part 8, Article 16 of Law No. 212-FZ).
QUESTION? How much to pay in fees, because the year is incomplete. Answer: use the IP fixed payment calculator
The tax office often requires a certificate of no debt to the Pension Fund. The procedure for obtaining a certificate from the Pension Fund? (show/hide)
The procedure for obtaining a certificate from the Pension Fund:
1) The Pension Fund specialist accepts your documents
2) You write an application to close an individual entrepreneur (a sample is available in the pension fund)
3) The Pension Fund specialist makes the final reconciliation and issues you a report
4) The PF specialist calculates the debt or overpayment as of the closing date
5) In case of debt, he issues you receipts for repayment of the debt
6) On the same day you pay these receipts at the nearest Sberbank branch or through a bank account
7) On the same day or the next day you bring receipts with a note about payment
8) The PF specialist issues a certificate of no debt the next day.
How to destroy a seal?
There are two ways. The first one is on your own. The second is with the involvement of an organization that produces stamps.
In the first case, you appoint a commission that destroys the seal and draws up an act indicating the composition of the persons present; dates and places; reasons and method of destruction; imprint and name of the seal or stamp; conclusion of the commission on complete liquidation without the possibility of restoration; signatures. Based on the act, an entry is made in the register of seals and stamps.
Second option: you must provide the following documents:
1. Application of the established form for the destruction of the seal, signed by the entrepreneur himself.
2. A document confirming the fact of payment for the destruction of the seal - a receipt from the bank (original)
3. Photocopy of the entrepreneur’s passport.
4. A power of attorney from an individual entrepreneur to “destruct a seal/stamp” to the person responsible for its destruction, indicating in it: the name of the seal and its registration number (the power of attorney for destruction, after making a new seal, is certified by a new seal).
5. A seal or stamp that should be destroyed.
Reasons
- in connection with the individual entrepreneur’s decision to terminate activities;
- in connection with the death of a person registered as an individual entrepreneur;
- by court decision: forcibly
- in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
- in connection with the cancellation of a document (delay) confirming the right of this person to reside in Russia;
- in connection with the court’s decision to declare the individual entrepreneur insolvent (bankrupt).
After closing
The pension and tax authorities can collect arrears, penalties and fines from you after the closure of an individual entrepreneur only through the court (Articles 23, 24 of the Civil Code of the Russian Federation; Article 48 of the Tax Code of the Russian Federation; Part 3, Clause 4, Part 4, Article 18, Part 1, Art. 21 Law No. 212-FZ). Also, the closure of an individual entrepreneur does not relieve one from obligations to contractors and employees. Debts can be collected even after the closure of the individual entrepreneur.
Important: all accounting and tax documents must be stored for at least 4 years after the closure of the individual entrepreneur (for the reasons described in the line above). Employee documents must be archived.
Good afternoon, dear readers!
Everything ends sooner or later, including exciting activities as an individual entrepreneur. So, you have firmly decided to close the individual entrepreneur, but you don’t know how to do it yourself. So let's look at this issue today.
Looking ahead, it should be noted that the closing procedure is fraught with many pitfalls that you should know about in advance.
We will talk about them at the end of this article, but now we will consider the main algorithm for closing an individual entrepreneur.
First step: Fill out an application on form P26001
Unlike the procedure for opening an individual entrepreneur, you will need very few documents.
It is necessary to fill out an application to close an individual entrepreneur for the tax office, where you registered as an individual entrepreneur using form P26001:
This statement is very simple and does not require much explanation. You just need to carefully fill in the details of your individual entrepreneur:
- OGRNIP
- Full name
- If you pick up this application in person, then in the second paragraph of the application you need to put the number “1”
- Provide your contact details: telephone and email, so that the inspection can contact you if any questions arise
- Attention: the signature is placed only when visiting the inspection, in the presence of the employee who will receive it.
Point No. 4 of this application must be completed by a notary if you submit this application by mail or through an authorized representative. When submitting an application in person, you do not need to contact a notary!
Where can I get this application?
Second step: pay the state fee
Yes, the state will also have to pay for this procedure. Fortunately, the money they ask for is small, only 160 rubles in 2018.
There is no need to search for forms on the Internet, since there is a special service on the official website of the Federal Tax Service of Russia, where you can quickly issue a receipt for payment of the state duty for closing an individual entrepreneur.
Please note that there are two options for issuing a receipt for paying the state fee for closing an individual entrepreneur in 2018:
- State fee for registration of termination of individual activity as an individual entrepreneur
- State fee for registration of termination of individual activity as an individual entrepreneur (when applying through multifunctional centers)
That is, if the individual entrepreneur closes through an inspection, then we choose the first option. If through the MFC, then the second one.
Be sure to keep the paid receipt for the state duty, as it must be submitted with a package of documents for closing the individual entrepreneur to the Federal Tax Service.
Third step: submit the documents to your tax office
We take the following documents with us:
- Completed application form P26001 (see above);
- Receipt for payment of state duty;
- Passport.
And... we give them to a Federal Tax Service employee. He will check them and issue a receipt for the documents received for closing the individual entrepreneur. Be sure to check it for correctness, and also make sure that this receipt bears the signature of this employee, date and stamp. Of course, your passport will be returned to you.
You will also be informed of the exact date when you need to appear for “closing documents” for your individual entrepreneur. This should happen on the sixth working day after submitting the documents (but they can invite you earlier, since new deadlines for registering such applications are now being introduced).
Fourth step: We receive documents on deregistration of individual entrepreneurs with the Federal Tax Service
On the sixth working day (but maybe earlier), you will receive an extract from the Unified State Register of Individual Entrepreneurs, which will say that the individual entrepreneur has ceased its activities.
But you may not receive the coveted extract if you are denied closure of the individual entrepreneur. But this happens very rarely, since it is quite difficult to make mistakes in this simple procedure.
Now let’s move on to common questions about closing an individual entrepreneur
Is it possible to close an individual entrepreneur with debts?
Yes, now you can do this. And if you have debts to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Federal Tax Service, creditors, and so on, then this should NOT be an obstacle to the procedure for closing an individual entrepreneur.
It is even recommended to first close an individual entrepreneur with debts, and then start paying off debts on taxes, loans and reporting. If you don’t do this, then the longer you drag your feet, the more debts will accumulate...
For example, as long as the individual entrepreneur exists (even if only on paper), the individual entrepreneur is obliged to pay contributions to the Pension Fund, pay taxes, submit reports... All this will sooner or later turn into a huge problem, which will be more and more difficult to deal with!
Or another example:
There are neglected situations when an individual entrepreneur does not pay contributions to the Pension Fund for years, does not submit reports, does not pay taxes... and waits until the bailiffs block his personal accounts. And letters are coming from the Federal Tax Service demanding that you provide reports for previous years.
And if we take into account the fact that reporting is CONSTANTLY changing, then all this leads to the need for special companies that will help fill out these reports. Naturally, such services do not cost three rubles.
So will my debts be written off if I close my individual entrepreneur?
No. You will pay everything, but as an individual.
Do I need to deregister with the Pension Fund?
- If you were registered as an employer, then you will definitely have to submit all closing reports for hired employees. To resolve this issue, be sure to visit the Pension Fund of Russia, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund to reconcile the debt on contributions and reporting. You will also have to correctly terminate the employment relationship with hired employees (if there are any, of course).
- If you did not have employees, then you still need to visit the Pension Fund in order to make a reconciliation and receive receipts for paying mandatory contributions “for yourself.” Please note that you have no more than 15 calendar days to do this!
Do I need to submit tax returns?
Necessarily. The faster the better.
Let us once again emphasize the importance of this point: until you submit all your reports and pay off your debts to the Federal Tax Service, the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund and other supervisory authorities, they will not leave you behind.
Believe me, they will not forget about you. Even if you are no longer an individual entrepreneur.
And don’t forget to subscribe to new articles for individual entrepreneurs!
The adoption of new laws, increased taxes and changes in the amount of insurance premiums are making serious adjustments to the work of individual entrepreneurs. Some continue their activities, while others decide to close their business. This article will help you understand how to close an individual entrepreneur quickly and without losses. Knowing about all the intricacies of the process, you will easily go through this difficult path. By following the further instructions, you can figure out how to close an individual entrepreneur on UTII.
Where to start?
First of all, we determine the tax office where the documents need to be submitted and to whose details the duty must be paid. To do this, enter www.nalog.ru in the address bar of the browser - the official website of the Federal Tax Service of Russia. Your region will be indicated in the box above (top of the site). Click “Contacts, requests, addresses.” Next, select an inspection from the list or use the electronic service “Address and payment details of your inspection.” Or you can call the Regional Office of the Federal Tax Service, the telephone number of which is on the Federal Tax Service website or in the help desk.
In a situation where the territorial tax office registers an individual entrepreneur, but another tax office registers it, you should proceed as follows. Submit documents to the tax registration office. After five days (working days), receive an extract from the Unified State Register of Individual Entrepreneurs. After this, the territorial tax office is obliged to notify you of deregistration within one day (in accordance with paragraph 3.9.1 of the Order of the Ministry of Taxes No. BG-3-09/178 dated 03/03/2004, as amended on 06/29/2012).
The procedure for independently closing an individual entrepreneur in 2018:
What documents are required to close an individual entrepreneur?
Once the required tax office has been determined, we move on to the list of documents. According to Article 22.3 of Law No. 129-FZ dated 08.08.2001, as amended on 07.21.2014, an individual entrepreneur is required to submit the documents listed below:
- form No. P26001 (application);
- a document confirming the fact of payment of the state fee, the amount of which is 160 rubles (receipt). Using the “Payment of state duty” service (website - www.nalog.ru), you can issue a receipt;
- a document (certificate) that confirms the fact of providing information to the Pension Fund (to the territorial body); in principle, documents will be accepted without a certificate, since it is not mandatory (the tax office will receive the required information from the Pension Fund in electronic form - according to law - No. 129-FZ, Article 22.3);
- Identification document - Russian Federation passport (if documents are presented in person).
Please note: if documents are submitted not in person, but through representatives, then a notarized power of attorney for the representative and documents certified by a notary are required.
Repayment of debt on fixed payments
If you decide to stop operating as an individual entrepreneur, you are required to submit all tax returns and reports to the Social Insurance Fund (if you are registered), close your bank account (if you have one; after all transactions have been completed) and deregister the cash register. These steps can be completed either before or after the documents are presented at closing. For the convenience of filing tax returns, you can use the portal www.gosuslugi.ru, which provides a wide range of government services - this will help you close your individual entrepreneur faster. According to paragraph 8 of Article 16 of Law No. 212-FZ, it is necessary to pay all insurance premiums within fourteen calendar days following the date of state registration of completion of the activities of an individual entrepreneur. If more than twelve calendar days have passed since the closure, and you still have not come to the Pension Fund, then the Pension Fund will send letters demanding repayment of the remaining debt at your place of registration. Failure to appear does not exempt you from paying the debt.
Features of closing an individual entrepreneur on UTII. How to close an individual entrepreneur with employees?
There are no specific deadlines for filing declarations and paying taxes for individual entrepreneurs (terminating their activities) that are on UTII. An individual entrepreneur must submit a tax application - form UTII-4, in order to be deregistered.
How to properly liquidate a business:
After reading these recommendations, you will learn how to close an individual enterprise with employees. The basis for dismissal is Article 81 (point one) of the Labor Code of Russia. According to this paragraph, an individual entrepreneur has the right to dismiss pregnant women (in accordance with Part 1 - Article 261 of the Labor Code of Russia); women with a child under three years of age; single mothers who are raising a disabled child under the age of seventeen or a young child (under 14 years old); with a parent (as well as the child’s legal representative) who is the sole breadwinner of a disabled person (child under 18 years of age) or the (sole) breadwinner of a child under three years of age in a family raising three (or more) young children, even if that the other parent (or legal representative) is not in an employment relationship (according to part four of Article 261 of the Labor Code of Russia).
Paragraph one - Article 81 - of the Labor Code states that it is necessary to notify the Employment Center at least 2 weeks before the date of the first dismissal (in accordance with paragraph 2 of Article 25 of Law No. 1032-1 of April 19, 1991). Submit reports in form 4-FSS, as well as RSV-1. Make payments on remaining employee contributions within fifteen days.
Document submission options
Documents can be submitted in one of four ways. Let's look at each of them in detail.
Method No. 1. Submitting documents in person at the place of registration of the individual entrepreneur. Above, we have already talked about how to determine the tax office to which you need to submit documents. Now, the next step is to fill out form P26001 (application). On the website of the Federal Tax Service of Russia you can download the current form or you can take it to the Federal Tax Service. When filling out the form manually, you must use a pen with black ink; Fill in only in printed capital letters. If you decide to use filling software, it is recommended that you fill in capital letters using the Courier New font type (height 18).
It should be remembered that the signature on the application must be placed only in the presence of a tax inspector. You must obtain a receipt for payment of the state duty from the Tax Service office. Or you can use the electronic service “Payment of state duties” (with a non-cash electronic payment service). From March 11, 2014, failure to provide a receipt for payment of the state duty will not be a reason for refusal to register termination (in accordance with Order of the Ministry of Finance of the Russian Federation dated December 26, 2013 No. 139n). If necessary, the tax office will independently make a request to the information system about state payments, as well as municipal ones.
Next, we go to the tax office and present the documents - form P26001 (1 piece) and paid state duty (1 piece). In front of the tax inspector, we sign the application. We take a receipt with the inspector’s note that he received the documents. And we wait 5 days.
Method No. 2. Submitting documents through a representative. The law establishes that when closing an individual entrepreneur through a representative, you are obliged to close the individual entrepreneur (to a proxy), which must be certified by a notary (in accordance with Part 3 - Article 185 of the Civil Code of Russia). A document transferring the rights to close an individual entrepreneur to a third party must include the following information:
- where and when issued;
- last name, first name and patronymic of the principal (individual entrepreneur);
- No. of the individual entrepreneur registration certificate;
- surname, name, patronymic of the representative, as well as his passport details;
- a detailed list of actions that the representative has the right to perform;
- expiration date of the power of attorney (if absent, valid for a year);
- signature of the representative;
- seal and signature of an individual entrepreneur.
The application (form 26001) is signed in person and only in the presence of a notary (this action cannot be delegated). Thus, both the power of attorney to close the individual entrepreneur and the application in form P26001 are certified. After this, the representative can submit documents to the tax office.
Method No. 3. If you are interested in how you can close an individual entrepreneur by mail in 2015, then this information is especially for you. When using this method, it is necessary to notarize the signature on the application (form P26001), pay the state fee and send the documents by mail (with a description of the attachment and declared value). The day of filing will be considered the day the documents are received by the tax office.
Method No. 4. Submit electronic documents through the Federal Tax Service website. How to close an individual entrepreneur via the Internet? There's nothing complicated. To do this, you need to go to the Federal Tax Service website (www.nalog.ru) and follow the instructions below:
- on the main page of the official website of the Federal Tax Service, click “Individual entrepreneurs”;
- on the page that opens in electronic services, select “Submission of electronic documents for state registration of legal and individual entrepreneurs” and follow the instructions.
When preparing electronic documents, you should adhere to the established requirements: documents from several sheets are scanned as one file; the image must be in BW format (300×300 dpi, black and white with a color depth of 1 bit); When finished, documents should be a multi-page TIF file. The electronic package of documents must be certified with an electronic digital signature of the applicant or notary. An important point is the key, which is valid both at the time of signing and on the day the documents are sent to the tax office. After acceptance, the tax office sends a receipt to the sender.
Destroying the PC's seal
You can destroy the seal yourself or use the services of an organization that produces seals. If you destroy it yourself, you must draw up an application, a sample specifically defined for this case, pay the state fee (for destroying the seal) and destroy the seal.
When contacting the organization, you must provide:
- an application signed by an individual entrepreneur;
- original receipt of payment of state duty from the bank;
- photocopy of the entrepreneur's passport;
- power of attorney from the individual entrepreneur to the person who will be responsible for the destruction (it must contain the registration number and seal);
- a seal or stamp that needs to be destroyed.
What's next?
How to find out that the tax office has closed an individual entrepreneur? On the sixth day (working day) after you have submitted all the documents yourself or through a person acting on your behalf under a notarized power of attorney, you can receive an extract (record sheet) from the Unified State Register of Individual Entrepreneurs. If registration of termination of activity was refused, you will receive a document stating the reason for the refusal of the application. In this case, the decision on refusal is issued within the next 5 working days, starting from the date of submission of documents to the registration authority. In accordance with the law, refusal is provided in the following cases:
Disadvantages and advantages of individual entrepreneurship:
- if for any reason you did not submit the required documents or submitted them incompletely (except for those that can be obtained upon an interdepartmental request);
- if you mistakenly submitted documents to an inappropriate tax office (if refused on this basis, you will be sent a decision indicating the name of the appropriate tax office and its address);
- if the notarial form of documents is violated (provided that this form is mandatory, and this fact is recorded in federal laws);
- if your application was signed by a person who does not have the appropriate authority;
- if there is a discrepancy between the passport data specified in the application and the information that the tax office received from the authorities that replace or issue passports;
- if the tax office has received your objection to entering information about you into the register.
In this article, we talked in detail about everything you need to know to close an individual entrepreneur. And a few more important notes. The Pension Fund of Russia and the Federal Tax Service have the right to collect fines, penalties and arrears from you even after the individual entrepreneur is closed. They can do this only through the court (in accordance with Articles 23.24 of the Civil Code of the Russian Federation; part three (point four) and part four of Article 18, part one of Article 21 of Law No. 212-FZ). Completion of your activities as an individual entrepreneur does not relieve you of obligations for debts to contractors and employees. Debts will be collected even if you closed the individual entrepreneur. We recommend that you save documents - tax and accounting - for at least four years after you cease to operate as an individual entrepreneur.
If for any reason you need to stop doing business, then you will have to close the individual entrepreneur. Liquidation of an individual entrepreneur is a fairly simple process (unlike liquidation of an LLC). In order to close your business, you need to take a few simple steps. So, how to close an individual entrepreneur yourself.
Closing an individual entrepreneur step by step instructions:
What does it take to close a sole proprietorship? You will need to perform a number of simple steps. At the same time, be careful when filling out documents, take receipts when paying duties. If you cannot come to pick up the certificate of closure of an individual business, it will be sent to you by Russian Post to the address specified during registration. Documents for liquidation of an individual entrepreneur can either be brought in person, sent by mail, or transmitted through your representatives (third parties). If you submit documents in person, then it is not necessary to have copies of the provided documents certified by a notary; this can be done directly at the registration authority with the help of a local specialist. If the documents are not transferred in person, then their notarization will be a prerequisite.
If you don’t want to go through the procedure of closing an individual entrepreneur or simply don’t have time, then you can contact the assistants of a law firm that provides this type of service. In this case, a minimum of actions will be required from you. But in fact, liquidating the activities of an individual entrepreneur is quite simple, so you can easily cope with this task yourself.
How to close an individual entrepreneur yourself? We follow a series of simple steps presented below.
Debt to the Pension Fund
First of all, pay attention to whether you have a debt to the Pension Fund to pay insurance premiums and payments. If there are no debts, great, you can begin the procedure for closing the individual entrepreneur. According to the new rules, the tax inspectorate will independently submit a request to the Pension Fund for the absence of debts, but if they still ask you for a certificate of absence of debt to the Pension Fund, then it’s okay, it’s very easy to get it.
Make copies of the following documents: passport, TIN, individual entrepreneur registration certificate, receipts for payment of payments to the Pension Fund of the Russian Federation, pension insurance certificate, OGRNIP certificate, extracts from the Unified State Register of Individual Entrepreneurs. Also, take the originals of these documents with you and go to the Pension Fund with which you are registered.
If there are no debts, then receive a certificate of no debt from the Pension Fund. If there are debts, then the Pension Fund will issue receipts for payment of the debt, after you have paid off the specified amount at Sberbank, you contact the Pension Fund again with the paid receipts and receive the coveted certificate.
It is worth noting that if you have debts, it is also possible to close the activities of an individual entrepreneur, it’s just that subsequently the debt will be registered with you as an individual, and in any case you will have to pay it sooner or later.
Where to apply to close an individual entrepreneur?
Next, you need to find out which tax office you should submit an application to close your individual business. To do this, you can call the Regional Office of the Federal Tax Service. Its contacts can be easily found on the Federal Tax Service website or by calling the helpline.
Filling out the application form P26001
Next, the procedure for closing an individual entrepreneur involves filling out an application in the established form. To do this, you need to take an application from the tax office and fill it out yourself according to the sample; this can be done directly at the tax authority. By the way, it is now possible to submit a completed application not only in paper form, but also electronically, so the form (P26001) and instructions for filling it out can be downloaded from the official website of the Federal Tax Service, and then filled out at home. You can also download the current application form for closing an individual entrepreneur at , where you will also find a sample to fill out.
Payment of duty
How much does it cost to close a sole proprietorship? All your costs for independent actions come down to the state duty, the amount of which in 2013 is 160 rubles. It must be paid at Sberbank. You can find a receipt form on the Federal Tax Service website. After payment, do not forget to take your receipt. Please note that the bank cash operator is not responsible for filling out the receipt, so it is recommended to fill it out carefully and in advance.
Documents for closing an individual entrepreneur:
You must submit your completed application in form P26001 and the receipt for payment of the duty received from the bank to the tax office yourself. These documents can also be accompanied by a certificate of no debt received from the Pension Fund.
Obtaining a certificate
The deadline for closing an individual entrepreneur is 5 working days, after which you can return for your certificate of state registration of termination of the activity of an individual entrepreneur (Form P65001) and an extract from the register of individual entrepreneurs (USRIP). The documents that you received when opening an individual entrepreneur remain with you.
The step-by-step instructions for closing an individual entrepreneur are quite simple and anyone can handle it on their own.
