In modern economic conditions small business continues to be the most vulnerable category of entrepreneurship. There are frequent cases when, under the pressure of competition or due to the lack of sufficient demand for the goods and services offered, an individual entrepreneur not only does not receive the desired profit, but also incurs losses for a long time.

At the same time, you can try to radically change the situation by rebranding or completely changing not only the concept, but also the type of activity. But any measures in such a situation require additional funding. If the entrepreneur does not have the opportunity to invest in the renewal of the business, then the only right decision would be to terminate the activity. In this article, we will consider, you will be offered step-by-step instruction carrying out the closing procedure.

How is the procedure for closing an IP

When it comes to termination individual entrepreneur, it is important to distinguish between the closure of an enterprise due to bankruptcy and the liquidation of an individual entrepreneur due to own will businessman.

In the first case, the state one loses its force in connection with the recognition of a businessman as bankrupt by a court decision with all the ensuing consequences. Bankruptcy proceedings are opened, and an individual is deprived of the right to engage in entrepreneurial activities during the year. Then you can again.

Important! If a businessman voluntarily decides to close an individual enterprise (not being a debtor), then he has the right to re-register as an individual entrepreneur at any time.

When an entrepreneur independently decides to stop his activities, then closing an IP does not seem to be a difficult procedure. Using the step-by-step instructions below, it can be done quickly and painlessly.

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IP liquidation procedure

Why is it so important to formalize the closure of an IP? After all, at first glance, if you just stop working for a while, then you don’t need to pay taxes. It is enough just to submit zero reporting.

However, no individual entrepreneur has the right to ignore the obligation to deduct regular insurance premiums for themselves in the FIU and FFOMS. And the fact that the businessman has suspended his commercial activities does not play any role in this matter.

As practice shows, this circumstance is often overlooked by entrepreneurs, and as a result, debts to extra-budgetary funds appear. What to do if such a situation arises?

In 2016, the entrepreneur has the opportunity to close the IP with debts, while the amount of debt after its liquidation remains for individual who lost the status of IP.

Regardless of the presence of a debt to the FIU, an approximate step-by-step instruction for the liquidation of an individual entrepreneur will look like this:

• repayment of the IP tax obligations in full (if a businessman has tax debts, then it will be possible to liquidate the IP only through the bankruptcy procedure);
• submission of all necessary reporting to the Federal Tax Service, including for an incomplete tax period;
• filling out an application for registration of termination of activities (form P26001, it can be downloaded from the website of the Federal Tax Service www.nalog.ru);
• payment of a mandatory cash fee in the amount of 160 rubles (you can generate a document for paying the state duty using a special service all on the same website);
• providing (paid receipt and completed application) to the department of the Federal Tax Service;
• receipt of a record sheet from the USRIP on registration of termination of activities after five working days.

There are several ways to submit documents for closing an IP in several ways, including a personal visit to the tax authority, acting through a representative by proxy, sending by mail and transferring to in electronic format. In the latter case, the papers must be scanned and certified with an electronic digital signature.

The proposed step-by-step instructions are suitable for closing any individual entrepreneur, regardless of the taxation system used by him. The only exceptions are - they can pass tax reporting not only before, but also after the submission of the application no later than the 25th day of the month following the month in which the termination of their activities was registered.

Important! Upon liquidation of IP without employees of physical. a person does not need to apply to the FIU in order to be deregistered. Information about the closure of the IP will come from the tax service to the FIU as part of an interdepartmental data exchange.

Special attention deserves the situation when a businessman has to close an IP with employees. In this case, the step-by-step liquidation instruction will be supplemented by certain actions of the entrepreneur in relation to his employees.

Important! If an individual entrepreneur ceases operations and, in connection with this, dismisses employees, he needs at least two weeks before termination labor relations notify the employment service authorities of this in writing. If this requirement is ignored, the entrepreneur will be fined.

Before the IP proceeds directly to the closing procedure, he needs to notify the employees about the termination of activities. Wherein labor law prohibits the entrepreneur in connection with the liquidation to dismiss employees who are on leave or not present at the workplace due to temporary disability. Such situations can be resolved on the spot with the personal presence of the employee by finding all sorts of compromises.

Important! Before submitting an application to the Federal Tax Service for registration of the termination of the activity of an individual entrepreneur, it is necessary to dismiss all employees without exception, including pregnant women who are in maternity leave, regardless of qualifications, seniority and existing merits.

The law does not provide for a specific period for notifying employees of impending dismissal due to liquidation. However, be careful: this period can be indicated by one of the clauses of the employment contract. In addition, the contract may specify the procedure for paying compensation to the employee in connection with the dismissal at the closing of the enterprise.

When terminating activities, it is important to fill out correctly. For each dismissed employee of the IP, it is necessary to prepare an Order in which to directly indicate the reason for the dismissal. In order to avoid unpleasant consequences, each employee must be familiarized with the Order against signature.

After that, you need to make the appropriate entries in the personal cards and work books of each hired individual. faces. IN work book the reason for dismissal should be “liquidation of activities”.

IP actions after closing

Having received an extract from the USRIP on registration of termination of activities, the IP is recommended to act according to the following algorithm:

• if an individual entrepreneur was closed with employees, then it is mandatory to notify extra-budgetary funds (PFR and FSS) of this no later than 12 days from the date of liquidation;
• if an individual entrepreneur used KKM in his activities, then it must be deregistered with the tax authority;
• if the entrepreneur used in business bank account, it is better not to incur additional costs.

If you carry out the procedure for closing an IP according to the proposed step-by-step instructions, then you will not have any problems in terms of the legality of your actions. However, one should not forget about the so-called human factor.

When deciding to liquidate a business, do not forget about your partners. We recommend that you warn all existing counterparties that you are going to close the IP. This is not a requirement, but rather business ethics. Who knows, because, perhaps in the future, you will again appear before the business community as an individual entrepreneur or founder of a legal entity. In this case, you will retain loyal business partners.

Changes: January, 2019

Liquidation of IP, as a concept, does not exist in legislative acts. An individual entrepreneur is an individual, which means that it is simply not possible to liquidate it. In this case, the term "closure" may be used. At the same time, many regard an individual entrepreneur as a legal entity and apply the concept of “liquidation” to it. Regardless of which definition will be used, you should know the main points regarding the termination of the IP.

Basic moments

Before proceeding with the consideration of the procedure for closing an IP, you should find out the reasons that may contribute to this:

• A personal decision of an entrepreneur to close his business.
• financial instability.
• By decision of the judicial authority, the IP was declared bankrupt.
• Other cases encountered in practice.

In any case, compliance with the basic rules and requirements of the law in this part is required.

The liquidation of an individual entrepreneur is carried out within five working days from the date of submission of the relevant documents. IP will be considered closed after making an entry in the register of individual entrepreneurs.

It is worth noting that if Sole proprietor has debt, then you can close it, but the individual himself will still have obligations to creditors, counterparties and extra-budgetary funds.

Termination of the status of an individual entrepreneur does not relieve from liability for obligations that were accepted during the period of actual entrepreneurial activity. The entrepreneur will be liable with all his property for existing debts. At the same time, it is important to know how to terminate the IP with debts and what actions will need to be taken for this.

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Liquidation of IP with debts

When closing an IP, you may be interested in the question of whether how to carry out the procedure if there are debts to the FIU, the tax service and the bank?

Each individual case should be considered separately:

• Available debt to a pension fund. There should be no problems with closing an IP in the presence of such debts, since the entrepreneur decides for himself whether to pay the debt before starting to liquidate his business or after completing the entire procedure. In any case, the debt will have to be paid even after the IP is closed. As soon as the tax service makes an entry in the USRIP, all information will automatically go to the pension fund. If a citizen, already acting as an individual, does not pay the debt for a long time, the fund has the right to go to court.
• The IP has dutyto the bank for loans. The tax service does not have the right to refuse to close the IP in the presence of this type of debt. In principle, the situation will be the same as in the case of the FIU. The debt will remain registered with the citizen, and if no action is taken on his part to repay it, the creditor can recover the required amount of debt already in court.
• The situation is more difficult if there is dutybefore the taxservice. It is not possible to repay the debt after the IP is closed, all calculations must be made before the start of the procedure. Before liquidation, an individual entrepreneur must prepare and file a tax return for all the years of its existence. A document is submitted even if in fact the activity was not carried out. If earlier the individual entrepreneur submitted declarations in a timely manner, then he will also need to submit reports for the last tax period.

Thus, closing an IP with debt obligations is not so difficult. It is more difficult later, after closing, not to forget to pay off debts to banks and the Pension Fund, so as not to bring the situation to court.

Liquidation of IP with employees

If an individual entrepreneur kept his details with the involvement work force, then a full liquidation procedure must be completed on his part, taking into account the interests of employees and the rules established by law.

Close IP with employees should be as follows:

• All employees must be notified of the impending liquidation two months before its expected date.
• In the same period, the Employment Center is notified.
• All required deductions for employees must be paid to the PFR and off-budget funds. If the entrepreneur paid insurance premiums for himself, then he will need to deregister himself there.
• The final settlement is made with the employees, including all due compensation provided for in such cases by labor legislation.

The same procedure applies to employees who are on maternity leave at the time of liquidation. This rule is enshrined in Labor Code RF.

Documents for liquidation

If all major organizational stages passed, it's time to start preparing the required package of documents for submission to the tax service.

The general package of papers includes:

• Application on tax form P26001. If the form is submitted by the applicant himself, then the signature is not required to be notarized. When submitting papers, it will be placed in the presence of the tax officer who accepts the documents. If the documents are submitted through a representative, the signature must be notarized.
• Passport and TIN of the applicant.
• Confirmation of fee payment. Its size is 160 rubles.

Such a small package of documents is submitted to the tax office to start the procedure for closing an IP.

You can submit documents in person, through a representative or by mail.

The fastest way is in person, as it saves time that can be spent on issuing a power of attorney to a representative and notarizing signatures. Sending papers by mail requires compliance with certain rules:

• All submitted documents must be notarized.
• The letter is submitted in the form of a registered letter, with the completion of a notice of receipt and a description of the attachment.

Some entrepreneurs turn to specialized firms that provide services for the liquidation of individual entrepreneurs. Such a decision will not be entirely justified, since closing an IP is not a complicated procedure. Moreover, such companies charge an additional fee for their services.

Which method of submitting documents to the tax service will be chosen depends on the entrepreneur himself.

Step-by-step instructions for closing an IP in 2019

The stages of starting the procedure for terminating business activities can be divided into preparatory and main.

The preparatory stage includes:

1. Reporting and repayment of existing debt obligations. The main thing is to pay off tax debts.
2. Fulfillment of contractual obligations. If an individual entrepreneur has outstanding obligations to counterparties, then they should be closed before the start of the liquidation procedure. If this does not happen, then the counterparties can sue and hold the debtor liable no longer as an individual entrepreneur, but as an individual.
3. Withdrawal cash register accounting, if the activity of the IP was carried out with its help. To do this, you will need to visit the tax authority in which the device was initially registered and submit an appropriate application.
4. Closing a checking account. According to the rules, an individual entrepreneur is not required to open a current account to conduct business. But if it is still available, you will need to come to the bank that opened it and write an application for closing. At the time of closing, all transactions on the account must be completed.

The main stage includes the following activities:

1. An application is being prepared in the form P26001. The document form can be downloaded from the website of the tax service or from our website. The document is filled out on a computer or by hand, using a pen with black ink. All required fields must be filled in, corrections and strikethroughs are not allowed.
2. The fee is paid according to the details of the tax service. You can pay through any bank branch, ATM or the Internet.
3. A ready-made package of papers is submitted to the tax authority. You can also submit paperwork for closing through the MFC. Such centers are open in almost all major cities, which facilitates the submission of documents and saves time.
4. Issuance of a certificate of termination of activity in the tax authority to which the papers were submitted.

In itself, the liquidation of IP is nothing complicated. If you approach the procedure competently and wisely, then there should not be any delays.

Closing a current account

This stage includes the following steps:

1. Preparation of documents for termination current contract with the bank where the account is opened.
2. Payment of all debts to the bank and counterparties.
3. Conclusion Money in cash.
4. Applying for account closure.
5. After the official closing, obtaining the relevant certificate.
6. Notification of the tax service and funds about the closure of the account.

If at the time of closing an individual entrepreneur has large debts, then the best option going through bankruptcy proceedings. But such a decision will require the individual entrepreneur to perform additional, more complex actions regulated by the norms of a separate law.

Closing an individual entrepreneur through the portal of the State Service

Another option for closing an IP can be the filing of papers through the official portal of state and municipal services. Detailed step-by-step instructions can be found on the site itself, which has accessible functionality and is easy to use.

To start working with the site, you will need to register, then fill in the required form in the required section and upload documents.

Documents will be required the same as when closing an IP by visiting the tax authority in person.

If all actions are performed correctly, an email notification will be sent to the address Email, which was indicated in the contact information section.

The deadline for closing the IP will be the same - 5 working days.

An important point is the presence digital signature, which will be used to sign documents. If there is no such signature, then the application on the tax form will have to be filled out separately and submitted personally to the tax service or sent by mail, having previously certified by a notary.

If there are no difficulties using the site, then the submission of documents will not take much time, which will avoid queues and waste of time. But, in fact, this option is not very convenient due to obtaining an EDS, since this will require additional measures to be taken, money to be paid and time to be spent waiting for its preparation.

Therefore, before choosing a way to close an IP, you should weigh the pros and cons, including assessing your own capabilities.

Actions after the closure of the IP

What to do after the closure of the IP? After passing the event to close the IP, you will need to perform a certain number of events.

An individual entrepreneur should remember that deregistration with the tax authority does not interfere with the tax audit of activities over the years of work of an individual as an individual entrepreneur. This means that at any time the tax service may request IP documents for analysis.

Therefore, the person who closed entrepreneurial activity, you should keep working documents for a long time:

• Primary papers must be kept for 4 years.
• For accrual and payment of insurance premiums - 6 years.

Do not forget about the payment of debts to the Pension Fund, creditors and former employees.

You do not need to notify the pension fund yourself, all the necessary information will be provided by the tax service. Receipts that need to be paid are usually sent by mail or can be requested by contacting the fund in person. After payment of all debt obligations, there will be deregistration in the FIU as an individual entrepreneur. Measures should be taken within 15 days, starting from the date when the IP was officially recognized as closed in the tax service.

There is no need to delay the settlements to creditors and former employees. If the debts are not paid, they can sue. In this case, you will have to pay more, since a penalty will be charged on the amount of the principal debt, and employees will have to make additional compensation.

Thus, the closure of an IP is a rather serious step that requires the manifestation of responsibility, both at the stage of closure and after it.

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In a situation of extreme uncertainty about the future of global financial markets, many large legal entities are going bankrupt and simply closing down. Therefore, the situation of the liquidation of the status of an individual entrepreneur by an individual who ceases to operate is not at all surprising. It becomes simply unprofitable to conduct some types of business, so representatives of this market segment sooner or later face the question “How to close an IP?”. In this article, we will consider detailed algorithm actions to liquidate the status of an individual entrepreneur in compliance with all legal requirements.

A full package of documents, support at all stages of registration of an electrical laboratory and obtaining a qualification certificate for a manager.

Step one - fill out the application

One of the documents for filling out an application for closing an IP is an application in the form P26001. Its form can be downloaded on the official website of the Federal Tax Service and filled out independently on a computer or manually. When filling out, the following requirements must be observed:

• In both cases, the letters must be in upper case (capitals), printed, font on the computer Courier New 18 pt.;
• When filling out by hand, use a black ink pen;
• In the first line of the application, indicate the OGRNIP (can be found in the certificate of registration of the Individual Entrepreneur), then the full name and Individual Tax Number;
• In the appropriate field, enter the number of the option for obtaining documentation:
  • 1 - in person;
  • 2 - trusted person;
  • 3 - by mail;
  • Specify the contact and landline phone numbers in the international format;
  • The remaining fields are filled in in certain situations (sending via the Internet, through a representative, etc.), therefore they are not mandatory.

Step two - payment of tax debts

To close an IP, it is necessary to pay off all existing debts for taxes and pension insurance payments. Therefore, first of all file your last tax return, pay the accrued tax amounts and fines/penalties (if any) and then proceed to the next steps.

Step three - settlements with employees

In the event that you use wage labor (even civil employment contract), it is urgent to make a final calculation and confirm this in the insurance funds. The fact is that, according to the law, a notice of dismissal must be provided to the employee 2 months before he is actually removed from his position. More short term defined for the FSS: 2 weeks before the dismissal, it is necessary to send such a notice in free form to the Social Insurance Fund (data on the employee and the company, indicating the planned dismissal).

In the general case, it is possible to agree with an employee on dismissal without working off a two-month period. But in this case, he will still be entitled to payment for the remaining part of the two-month period after the dismissal. Also, you can receive from him a letter of resignation of his own free will, which also eliminates the need for a notice from the Social Security Fund.

It is also worth remembering that upon dismissal, it is necessary to make the last calculation and payment, including salary for the period worked, monthly severance pay (equal to the average wages), compensation for unused vacation (if any). The fact of the last calculation is confirmed by the corresponding payments to the PFR and the FSS.

P.S. There are no payments to the pension and insurance funds under the accrued severance pay. Those. you are not obliged to additionally give 30% in excess of the indicated amount to government agencies.

Step four - payment of the state fee

The cost of the IP liquidation service is quite low - 160 rubles. To pay for it, you need to do the following:

• Enter the official website of the Federal Tax Service of the Russian Federation, open an online service called "Payment of state duty";
• Click on the item of the table “State duty for registration of an individual entrepreneur” and select from the drop-down list the item “State duty for registration of termination of a sole proprietorship as an individual entrepreneur”;
• We fill in all the necessary fields with data about you, your IP registration certificate, place of residence, etc. Click "Next";
• On the updated page, double-check the entered information and select the payment method: cash or electronic payment.

P.S. It is worth saying that the second option is available only to clients of partner banks, so it may not suit you.

In the case of payment in cash DS, click on the button "Create a payment document" and save it to your computer. Next, you will need to print and sign the received form in two places;

Step five - submission of a package of documents to the Federal Tax Service

After completing all the above operations, you need to take a receipt from the bank, attach it to the upper left corner of the application completed in the first step (with a stapler or a regular paper clip) and, taking this “package” and your own passport with a pen, come to the local tax office.

Approaching one of the windows, put a signature on the completed application (you cannot put it down before) and submit the documents for processing. At the same time, do not pay attention and insist on your own if the inspector requires any supporting documents on the fulfillment of all obligations to the FIU and the FSS. This is an old scheme of work, which is not legal today. You are not required to provide any confirmation, since, firstly, the tax authority can and must independently make a request to other authorities, and secondly, the existing unpaid debt will still hang on you, only as an individual ... At the same time, it is only important so that hired employees (if you had them) passed through the bases as legally dismissed.

Step six - making all insurance premiums.

At this stage, it is necessary to pay off all existing debts to the pension fund for employees and myself, in fact. The amount of the first payment is redefined annually and in 2016 is equal to 23,153.33 rubles. (the amount of payments to the PFR and the FSS). At the same time, an additional 1% is paid to the PFR from any income exceeding 300 thousand rubles.

It is important to know! Being on the simplified tax system “income”, you can reduce the amount of payments by 100% of all fixed payments made if you do not have employees and by 50% if you have them. UTII also provides for a maximum reduction equal to 50% of the fixed contributions made, but only for employees. And the ESHN and the simplified tax system “Income minus expenses” do not at all provide an opportunity to reduce the amount of insurance payments. You can only include them in your own expenses.

As for employee benefits, in 2016 they are equal to 30% of the current salary. Moreover, 22% of them go to the pension fund, 5.1% to the compulsory health insurance fund and 2.8% to the Social Insurance Fund. But for some types of organizations, this percentage can be significantly reduced. In addition, you do not have to pay insurance premiums for employees employed on the basis of a GPC agreement. You can pay both in cash and by money transfer according to the payment order of Sberbank.

Also, you should know that reporting for an organization with more than 25 employees is submitted only in electronic form, and smaller formations can still hand over paper documents.

Step seven - deregistering yourself with government agencies as an employer

To avoid further accrual of contributions, fines and pennies for non-payment, it is necessary to deregister employers in two state bodies (FSS, PFR). It is quite simple to do this: after paying all the obligations on contributions, we send or bring personally in social insurance an application to deregister you, and an application to the pension fund prescribed form. Also, both bodies are provided with documents confirming the termination and correct termination of all labor relations with employees.

The answer will come within 14 days: official confirmation of deregistration will be sent to your mail.

Step eight - deregistration of the existing cash register

If you used a cash machine in your activities, you must also remove it from the state register. To do this, first of all, call the company serving you and call a specialist who will remove the latest fiscal data from the machine, correctly turn it off and draw up a special act in the KM-2 form. Also, you need to fill out an application for deregistration of KKM. After that, we collect the entire package of documents:

• Fiscal report and completed application;
• Documents for registration of KKM;
• Completed journal of the cashier-operator;
• Technical passport of the device;
• Your own passport.

All these documents must be taken to the tax office on their own or delivered through a trusted person, after which the cash register will be deregistered.

Step Nine - Closing the Bank Account

If you, as an individual entrepreneur, have drawn up a current account for entrepreneurial activity, it should be closed. This clause is not mandatory by law, but many banks silently include in the terms of the contract an obligation to notify them in a timely manner of closing accounts. Therefore, for non-compliance with such conditions, you may expect penalties and fines that a closing enterprise does not need.

Thus, by closing the current account, you finally complete the process of closing the IP!

It's not as complicated as it seems. Yes, and you can always get qualified help / advice from any of the government agencies. So it is quite possible to go through this process on your own, without the cost of hiring an expensive private lawyer as an assistant.

Hello! There are many reasons for an individual entrepreneur to stop their business activities. Sometimes these reasons are good enough to even with debts. In a broad sense, liquidation can be voluntary or forced - depending on the initiator (the entrepreneur himself or the court), but in both cases there are special cases. We will talk about this in this article!

Possible reasons for closure

Here are the most common situations as an example:

1. Entrepreneur's personal decision. Under this item lies a lot of situations - from losing interest in business to moving to another city or changes in the personal life of an individual entrepreneur. You are not required to provide a reason for the closure anywhere if you choose to do so.
2. Bankruptcy. When there are too many debts, and the individual entrepreneur understands that he does not have enough funds to pay them off, the right decision becomes.
3. Forced liquidation by court order(as a measure for serious violations and debts).
4. Loss of citizenship or invalidation of a document allowing a foreign citizen to reside and conduct activities in the territory of the Russian Federation.
5. Death of a sole proprietor.

Features of closing an IP with debts

Individual entrepreneurs sooner or later cease their activities, then the liquidation procedure begins, or, in other words, the closure of the IP.

Liquidation of IP can be voluntary or compulsory, in any case, this procedure is quite simple and fast. However, if at the same time the individual entrepreneur has unpaid debts to funds, employees or partners, additional questions and doubts arise - will everything go as smoothly as we would like?

Step-by-step instructions for liquidating an individual entrepreneur with debts

To close the activities of an individual entrepreneur who has debts, you will have to perform a number of actions:

Step 1: Close tax debts and submit reports. An application for the liquidation of an individual entrepreneur will not be accepted if at that moment you still have debts to the tax. But with debts to the Pension Fund and the Social Insurance Fund, according to the legislation for 2016 - 2019, you can pay off after the liquidation of the IP. The tax office has no right to demand from you a certificate of repayment of debts to funds. But this debt cannot remain unpaid, and, if necessary, it will be filed for collection through the court. The same applies to debts owed to employees and partners.

Step 2: Pay at any branch of Sberbank the state duty for liquidation (160 rubles).

Step 3: Collect the necessary documents and submit them to the registration authority:

• Passport and copies of its pages;
• Copies of the certificate of, tax registration certificate and extract from the USRIP (indicating OKVED);
• Notarized application for closing the business (form Р26001);
• Receipt for payment of the fee.

Please note that you need to submit an application for the liquidation of an individual entrepreneur to the same branch where you were registered as an individual entrepreneur, and not to the place where you were registered. You can take the documents personally, through a trusted person (in this case, you will need a notarized power of attorney) or by registered mail with description and declared value.

Step 4: There is no need to notify the PFR and the FSS of the termination of activities, they will receive a message automatically from the tax office. But if you wish, you can play it safe and send them a free-form notification, since there are no approved forms for this case.

Step 5: After five working days, return to the tax office for a certificate of termination commercial activities and an extract from the USRIP.

Step 6: at the bank (if it was) - to do this, come to the bank branch and write an application.

Step 7: If before submitting an application to the tax office you did not submit all the declarations, then you must do this, as well as submit the final tax return for the calendar year, no later than 5 days after confirming the tax closure of the IP. For remaining omissions before the tax, you may be charged penalties and fines.

Unpaid debts threaten an individual entrepreneur with an increase in debt, a lawsuit and recovery (sometimes with the sale of property).

For example, if an individual entrepreneur has a debt to Pension Fund, he is obliged to pay it even after the liquidation of the business. The FIU has the right to collect the debt through bailiffs, then you will have to pay another plus 7% of the debt.

When can I reopen the IP

If you closed the IP on your own initiative and have already paid off all debts, then at any time you can again. With regard to forced liquidation, the term of the ban on doing business is indicated in the court decision.

Bankruptcy as a way to liquidate individual entrepreneurs with debts

If the entrepreneur does not have enough funds to pay off all debts (the total amount of which, according to the law, must be at least 500,000 rubles), and the liquidation of the IP does not relieve debt obligations - we already talked about this earlier - then instead of closing the IP, it is more expedient to declare bankruptcy.

These are completely different procedures, and in the case of bankruptcy, file a package required documents will have to go to the arbitration court, which itself will later transfer the information to the tax office, and the IP will be automatically liquidated. You can re-become an individual entrepreneur no sooner than after five years.

In conclusion, we note once again that it is possible to liquidate an individual entrepreneur with debts, and this is quite easy to do. All debts - except for tax debt - can be paid off after the liquidation of the IP, but in case of deviation from payment, the former IP faces penalties and litigation.

Relations arising in connection with the state registration of individuals as an individual entrepreneur, as well as in connection with the termination of activities as an individual entrepreneur, are regulated by Federal Law No. 129-FZ of 08.08.2001 “On State Registration legal entities and individual entrepreneurs.

How long does it take to pay insurance premiums upon termination of a sole proprietorship?

How much do I need to pay contributions upon termination of the activity of an individual entrepreneur?

Behind incomplete month activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month until the date of state registration of the termination by an individual of activity as an individual entrepreneur (Letter of the Ministry of Finance dated February 7, 2017 N BS-3-11 / 755@).

How long does it take to file a 3-NDFL declaration upon termination of an IP?

Is there a penalty for late submission of a 3-NDFL zero declaration upon termination of an IP?

Do I need to notarize the signature of a person on an application for state registration of termination of activity as an entrepreneur?

The signature on the application does not need to be certified in the following cases:

• if the applicant submits documents directly to the IFTS and at the same time presents a passport or other identification document;
• if the applicant submits documents through the multifunctional center, presents a passport (another identity document) and signs the application in the presence of an employee of the multifunctional center;
• if the applicant submits documents through a single portal of state and municipal services.

Is it necessary to notify the tax inspectorate and funds about the closure of a current account upon termination of an IP?

What documents must be submitted to the IFTS upon termination of the activity of an individual entrepreneur?

a) an application for state registration signed by the applicant in the form P26001;

b) a document confirming the payment of the state fee (160 rubles);

c) a document confirming the submission to the Pension Fund of the Russian Federation of personalized accounting information, as well as information on additional insurance premiums for the funded part of the labor pension (Article 22.3 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" of 08.08.2001 N 129-FZ) .

Do I need to notify the FIU about the closure of the IP?

Within how many days, from the date of submission of documents on the termination of the activity of an individual entrepreneur, will the tax deregister the entrepreneur?

By virtue of paragraph 9 of Art. 22.3 of the Law on Registration, the state registration of an individual as an individual entrepreneur becomes invalid in connection with the adoption by this person of a decision to terminate business activities after making an entry about this in the USRIP.

How can I pay the state fee?

There are two ways to receive a receipt and deposit funds:

1. Download the receipt of the state duty for closing the IP and come to the bank branch to pay it;
2. Through an online payment system, which will automatically issue a sample of the state duty for closing an IP with the details of an individual entered.

In order for the fee for closing an IP to be paid, select the item “State fee for registering the termination of a business entity as an IP”, and then click “Next”.

We fill in the fields. In the "Address of residence" item, an additional window will open, fill in everything according to the instructions and then the "Next" button

Check all your data again and choose how you will pay the state duty: “cash” or “ cashless payments».

If we choose "non-cash payment", then we are warned that only clients of partner banks who have current accounts with them can make non-cash electronic payments. You need to select a bank and make a payment.

The IP ceased operations on April 12, 2017. Do I need to pay UTII for April?

If the deregistration of an individual entrepreneur with the tax authority as a UTII taxpayer was not made from the first day of the calendar month, then the amount of imputed income for this month is calculated based on the actual number of days the individual entrepreneur carries out entrepreneurial activities (Letter of the Ministry of Finance dated April 8, 2016 No. N SD-3-3/1530@, paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

IP on UTII was deregistered as a taxpayer on March 25, 2017. Do I need to submit a UTII declaration for the first quarter of 2017?

The Code does not provide for any special deadlines for submitting a UTII tax return in the event that a taxpayer terminates activities subject to UTII and is deregistered as a UTII taxpayer or an individual entrepreneur.

Since the individual entrepreneur was deregistered as a UTII taxpayer on March 25, 2017, he had to submit the UTII tax return for the first quarter of 2017 no later than April 20, 2017, having calculated in it single tax for the period of time actually worked (from January 1 to March 24, 2017) (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / 1530@).

Are the tax authorities entitled to conduct a tax audit after the closure of the IP?

The tax authority, within the framework of a desk tax audit, has the right to demand an explanation from the taxpayer if contradictions are found in the taxpayer's documents and (or) inconsistencies in the information provided by the taxpayer with the information available to the tax authority (clause 3, article 88 of the Tax Code of the Russian Federation). The form of the requirement to provide explanations is given in Appendix N 1 to the Order of the Federal Tax Service of Russia dated 05/08/2015 N MMV-7-2 / 189@. The requirement should indicate what the errors and inconsistencies are.

The taxpayer fulfilling the requirement has the right to submit documents confirming the accuracy of the information reflected in the declaration (clause 4, article 88 of the Tax Code of the Russian Federation).

Federal Law No. 130-FZ of May 1, 2016, effective January 1, 2017, for failure to provide explanations requested in accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, in case of failure to submit an updated tax return within the prescribed period, clause 1 of Art. 129.1 of the Tax Code of the Russian Federation introduces liability in the form of a fine of 5,000 rubles. (for a repeated violation during a calendar year - 20,000 rubles) (clause 2, article 129.1 of the Tax Code of the Russian Federation).

Failure to submit documents to the tax authorities within the established time limit by the taxpayer entails a fine in the amount of 200 rubles. for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation, Ruling of the Constitutional Court of the Russian Federation of November 20, 2014 N 2630-O). The tax authority has the right to request documents during a desk tax audit only in cases provided for tax legislation, which does not contain, as a basis for demanding documents within the framework of a desk tax audit of the tax declaration paid when applying the simplified tax system, the identification by the tax authority of contradictions in the documents (information) submitted by the taxpayer.

Should an individual entrepreneur on the simplified tax system that has lost the status of an entrepreneur separately submit to the tax authority a notice of the termination of business activities in respect of which the simplified tax system was applied?

Such taxpayers are not required to submit to the tax authority a notice of the termination of business activities in respect of which the simplified tax system was applied (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / 1530@).

IP on the simplified tax system ceased operations (deregistered as an entrepreneur) on April 11, 2016. Notice of termination of business activity, in respect of which the simplified tax system was applied, was not submitted. What is the deadline for filing a tax return for 2016?

Tax returns under the simplified tax system for 2016 must be submitted by an individual entrepreneur in the generally established manner, i.e. no later than April 30, 2017. (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3/1530@).

Do I need to pay taxes when an individual ceases to operate as an individual entrepreneur?

The grounds for terminating the obligation to pay taxes and (or) fees are specified in paragraph 3 of Article 44 of the Code.

Termination by an individual of activity as an individual entrepreneur is not a circumstance that entails the termination of the obligation to pay tax arising from the implementation of such activity.

In accordance with Article 64 of the Tax Code of the Russian Federation, a taxpayer may be granted a deferral or installment plan for the payment of tax if there are grounds provided for by this Article. An application for a deferment or installment plan for the payment of tax is submitted by an interested person to the relevant authorized body (Letter of the Ministry of Finance dated August 4, 2016 N 03-02-08 / 45681).

How to recalculate the amount of tax on the PSN, if the individual entrepreneur ceased business activities, in respect of which the patent taxation system was applied, before the expiration of the patent?

If, upon recalculation, an individual entrepreneur who has paid the previously calculated amount of tax within the time limits established by paragraph 2 of Article 346.51 of the Code appears:

• overpayment of tax, then he has the right, by submitting an appropriate application, to return or offset it against the payment of other taxes in the manner prescribed by Article 78 of the Code;
• the amount of tax payable, then, based on the current norms of the Code, the calculated amount of tax is payable no later than the deadlines specified in the patent (Letter of the Ministry of Finance dated May 25, 2016 N 03-11-11 / 29934).

Where can I see if an individual entrepreneur is excluded from the USRIP?