What is issued upon liquidation of IP. The amount of the fee for closing the IP. Is an individual entrepreneur who terminates commercial activity obliged to create a liquidation commission

The adoption of new laws, an increase in taxes and a change in the amount of insurance premiums make serious adjustments to the work individual entrepreneurs. Someone continues their activities, and someone decides to close the business. This article will help you understand how to close an IP quickly and without loss. Knowing about all the intricacies of the process, you can easily go through this difficult path. Following the further instructions, you will be able to figure out how to close an IP on UTII.

Where to begin?

First of all, we determine the tax office, where it is necessary to submit documents and to whose details the fee must be paid. To do this, in the address bar of the browser, enter www.nalog.ru - the official website of the Federal Tax Service of Russia. Your region will be indicated in the field above (top of the site). Click "Contacts, appeals, addresses". Next, select an inspection from the list or use the electronic service "Address and payment details of your inspection". Or you can make a call to the Regional Directorate of the Federal Tax Service, whose phone number is on the website of the Federal Tax Service or in the help desk.

In a situation where the territorial tax office registers an individual entrepreneur, and another tax office registers, you should proceed as follows. Submit documents to the tax registration office. After five days (working) get an extract from the USRIP. After that, 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 Tax Ministry No. BG-3-09 / 178 of 03.03.2004, as amended on 06.29.2012).

The procedure for self-closing an IP in 2018:

What documents are required to close a sole proprietorship?

After the required tax inspection has been determined, we proceed to the list of documents. According to Article 22.3 of the Law of 08.08.2001 No. 129-FZ, 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 service "Payment of state duty" (website - www.nalog.ru), you can issue a receipt;
a document (certificate) that confirms the fact of providing information to the FIU (in 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 FIU in in electronic format- according to the law - No. 129-FZ, article 22.3);
identity document - passport of the Russian Federation (with personal presentation of documents).

Please note: if the documents are not submitted personally, but through representatives, then a notarized power of attorney for the representative and documents certified by a notary are required.

Debt repayment on fixed payments

If you decide to terminate your activity as an individual entrepreneur, then you are required to submit all tax returns and reports to the FSS (if you are registered), close your bank account (if any; after all transactions have been completed) and deregister KKM. These actions can be performed both before and after the submission of documents for closing. For the convenience of filing tax returns, you can use the www.gosuslugi.ru portal, which provides a wide range of public services - this will help you close the IP 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 the completion of the activity of an individual entrepreneur. If more than twelve calendar days have passed since the closing, and you still have not come to the Pension Fund, then the PFR will send letters demanding to pay off the remaining debt at the place of registration. Failure to appear does not exempt from the obligation to pay the debt.

Features of closing IP 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. Individual entrepreneurs must submit a tax application - form UTII-4, for deregistration.

How to liquidate entrepreneurial activity:

After reviewing these recommendations, you will learn how to close an IP with employees. The basis for dismissal is Article 81 (paragraph 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 the age of three; single mothers who are raising a disabled child under the age of seventeen or a young child (under 14); with a parent (as well as the legal representative of the child) who is the sole breadwinner of a disabled person (child under the age of 18) or the breadwinner (only) of a child under the age of three in a family raising three (or more) children of minor age, even if that the other parent (or legal guardian) in labor relations is not a member (according to part four of article 261 of the Labor Code of Russia).

In paragraph one - article 81 - Labor Code it is indicated 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 the law of 19.04.1991 No. 1032-1). Submit reports in the form 4-FSS, as well as RSV-1. Make payments on remaining employee contributions within fifteen days.

Submission Options

Submission of documents can be carried out by one of the four ways. Let's look at each of them in detail.

Method number 1. Submission of documents in person at the place of registration of the IP. 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 it is possible to download the current form form or you can take it to the Federal Tax Service. When filling out the form manually, use a black ink pen; fill in only in block capital letters. If you decide to use software to fill, it is recommended to fill in capital letters using the font type Courier New (height 18).

It should be remembered that the signature on the application is put only in the presence of a tax inspector. In the inspection of the Tax Service, you must take a receipt for payment of state duty. Or you can use the electronic service "Payment of state duty" (with the service of non-cash electronic payment). From March 11, 2014, failure to submit a receipt for payment of the state duty will not be a reason for refusing to register a termination (in accordance with Order No. 139n of the Ministry of Finance of the Russian Federation dated December 26, 2013). If necessary, the tax authority 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 submit documents - form P26001 (1 piece) and paid state duty (1 piece). At the tax inspector we put a signature on the application. We take a receipt, with the inspector's note that he received the documents. And we wait 5 days.

Method number 2. Submission of documents through a representative. The law establishes that when closing an IP through a representative, you are obliged to close the IP (to a trustee), which in without fail must be certified by a notary (in accordance with part 3 - article 185 of the Civil Code of Russia). The document transferring the rights to close the IP to a third party must include the following information:

where and when issued;
surname, name and patronymic of the principal (individual entrepreneur);
No. of the IP registration certificate;
surname, name, patronymic of the representative, as well as his passport data;
a detailed list of actions that the representative is entitled to perform;
the expiration date of the power of attorney (if not, it is valid for a year);
representative's signature;
seal and signature of the individual entrepreneur.

The application (form 26001) is signed personally and only in the presence of a notary (this action cannot be delegated). Thus, both the power of attorney to close the IP and the application in the form P26001 are certified. After that, the representative can submit documents to the tax office.

Method number 3. If you are wondering how you can close an IP 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 duty and send the documents by mail (with a list of attachments and declared value). The date of submission will be the day the documents are received by the tax office.

Method number 4. We submit electronic documents through the website of the Federal Tax Service. How to close an IP via the Internet? There is nothing difficult. To do this, go to the website of the Federal Tax Service (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 electronic services select - "Submission electronic documents for state registration of legal and individual entrepreneurs” and follow the instructions.

When drawing up electronic documents, you should adhere to the established requirements: documents from several sheets are scanned in one file; the image must be in BW format (300×300 dpi, black and white with a color depth of 1 bit); in ready-made Documents must be a multi-page TIF file. The electronic package of documents must be certified by electronic digital signature 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.

Destruction of the IP seal

You can destroy the seal yourself or use the services of a company that makes seals. In case of self-destruction, it is necessary to draw up an application, a sample specially determined for this case, pay a state duty (for the destruction of 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;
a photocopy of the entrepreneur's passport;
a power of attorney from the individual entrepreneur to the person who will be responsible for the destruction (it must contain registry number and print imprint)
seal or stamp to be destroyed.

What's next?

How to know what's in tax office closed IP? On the sixth day (working) after you 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 USRIP. In the event that the registration of termination of activity was denied, you will receive a document with the reason for rejecting the application. In this case, the decision to refuse 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 sole proprietorship:

if for any reason you did not submit the required documents or submitted them incompletely (with the exception of those that can be obtained upon interdepartmental request);
if you mistakenly submitted documents to the wrong tax office (in case of refusal on this basis, you will be sent a decision indicating the name of the proper 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 indicated in the application and the information received by the tax authorities from the authorities that replace or issue passports;
if the tax authority has received your objection to entering information about you in the register.

In this article, we talked in detail about everything you need to know in order to close an IP. And a few more important notes. The FIU and the Federal Tax Service have the right to collect fines, penalties and arrears from you even after the IP is closed. They can do this only through the courts (in accordance with Articles 23 and 24 of the Civil Code of the Russian Federation; part three (paragraph 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 IP. We recommend that you keep documents - tax and accounting - for at least four years after the termination of your activity as an individual entrepreneur.

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

The content of the article(navigation):

Steps for closing (liquidating) IP

Step 0 - Preparing to close the IP

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

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

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

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

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

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

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

Step 3 - Declarations and Payments of IP

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

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

Step 4 - Deregister CCP (if any)

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

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

Step 5 - Close the IP account

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

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

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

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

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

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

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

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

How to close an IP is no less difficult for inexperienced entrepreneurs than opening one. Consider the option of closing the IP for our own reasons.

How to close an IP is no less difficult for inexperienced entrepreneurs than opening.

We all understand that if you do it not according to the rules, you can incur unpleasant consequences.

In order to avoid any inaccuracies, and the process went quickly and comfortably, it is worth shifting this matter to someone else's shoulders.

Per additional fee intermediaries will take care of everything, and you will not have to figure out how to close the IP on your own.

But not everyone has such an opportunity, and some simply believe that they themselves will be able to deal with paperwork and visits to regulatory authorities.

To begin with, it is important to understand that the closure on the fact of bankruptcy and the usual closure of an individual entrepreneur on personal decision leaders are very different things.

Now we will consider the second option, when you want to close the IP for your own reasons.

What is needed to close an IP from documents?

The list of documents for closing an IP is as modest as for opening:

entrepreneur's passport;
a receipt confirming the fact of payment of the established fee;
application completed on the provided form.

Step-by-step instructions: how to close an IP

The first thing you will do to close the IP is to fill out the established form to declare your desire to close the IP.

The form can not only be obtained when visiting the tax office, but also found on the website.

As with opening an IP, when closing it is important to avoid any mistakes, blots.
So, if you doubt that you are doing everything right, refer to the instructions.

You can also find it on the official website of the Federal Tax Service.

If you close electronically, it will be easier for you to pay the fee.

It is enough to download the appropriate form.

In response, based on the databases of the Federal Tax Service, it will be possible to immediately fill in this form with data.

Thanks to this approach, you can avoid mistakes and the danger that the money will go nowhere.

Mounted on this moment the size of the state duty for the desire to close the IP remained unchanged - 160 rubles.

As you can see, it is better to pay such an amount and spend time collecting documents.

How to continue paying for IP even when it no longer makes sense.

When you have a completed application form and a receipt for the paid fee to close an individual business, you will have to go to the tax office.

You need exactly the one that corresponds to the registration address of the closed IP.

If for some reason a personal visit is not possible for you, then this step can also be performed via the Internet.

Please note that all submitted documents must first be certified by a notary public or use an electronic digital signature for this.

Starting from the next day after the date of submission of documents for closing, you must wait 5 days.

After that, go to the tax office, where you will be given an EGRIP entry document, as well as a notification that you have been deregistered.

Of course, not in general, but as an individual entrepreneur.

If you were unable to visit the instance in person, the documents will be sent by registered mail to the post office that corresponds to your address.

Receiving such a letter will not be as simple a process as with a regular registered letter.

You will be required to show not only your passport, but also the tax receipt received earlier.

Usually, last thing reports are sent to the FSS and the settlement account is closed.

But some do it first.

It is important not to forget about deregistration of KKM at all.

Otherwise, there is a chance to get a fine!

As you can see, the instruction on how to close the IP is really very simple.

It is enough to follow the steps step by step and carefully, then the closure of the IP will take place without problems.

But do not forget about the presence of many details, subtleties that an ignorant person can ignore.

Let's take a look in detail.

Why get a certificate from the FIU to close an IP?

Previously, the closure of an individual entrepreneur was not carried out without providing a certificate from the Pension Fund stating that the entrepreneur did not owe anything.

At least in order to be able to quickly and easily resolve any misunderstandings.

The certificate received from the FIU is transmitted along with the rest of the set of documents when applying for closure.

How to get a certificate from the FIU?

Obviously you have to go to the Pension Fund to get help.

To obtain the required help, a long list of documents is needed.

The process of obtaining them will be written below.

You must bring copies of the following papers (you must keep the originals):

the passport;
certificate of registration of IP;
application for the closure of the IP;
receipts confirming the fact of payments in the PF;
extract from USRIP;
insurance certificate.

Instructions for obtaining a certificate from the FIU

For those who need step by step algorithm, the instruction is given:

You must collect a package of necessary documents and go to the FIU.

You need to choose the branch in which you are registered.

The employee who receives the documents will verify them.

If everything is in order, you will be given a fact confirming this.

Based on the application, funds are recalculated.

As a result, there will be an overpayment or a debt.

In the latter case, you will be given a receipt on which the debt will need to be paid off.

You can pay the receipt at any branch of Sberbank.

It is worth doing this on the same day.

Well, if immediately after that you can return to the FIU.

If everything is done correctly and promptly, the very next day you will have a certificate stating that there are no debts.

How to close a business account?

Most of the closure of individual entrepreneurs ends by closing their current account.

You can do this at the beginning of the process, there is no fundamental difference.

However, before closing, all necessary cash flows for the individual entrepreneur must be made.

Most likely, some funds will remain in the account.

Closing is impossible with them, and there is no need to give them to the bank.

Money can be transferred without any problems to any other account - in the same bank or in another.

In addition to the debt on the current account, the entrepreneur should not have debts to pay cash settlements.

After fulfilling all the conditions, closing the current account is a matter of time.

The term depends on each specific bank. When the process is completed, be sure to take an extract stating that the account is closed and you have no debts.

Sometimes, here and there, there are cases when, after a while, some kind of mythical debt appears on closed accounts.

How to close an IP if you have debts?

A situation may arise when the entrepreneur has expressed a desire to close the IP.

But at the same time, there is some debt to the PF.

What to do in this case?

If you choose to put off the decision to close while not in the best position, you may be driving yourself into deeper debt.

After all, with the continuation of the operation of the enterprise, you will not only receive additional profit, but you will also be required to pay all new deductions.

Previously, there were no other options.

But now entrepreneurs have the opportunity to “outweigh” the debts.

In this case, IP can be closed according to the standard scheme.

And the obligation to pay the money will continue to be yours.

But already as an individual.

Do not think that this debt can be taken lightly.

The debt to the Pension Fund must be paid as quickly as to any other state authority.

Otherwise, the matter may even reach the search for the entrepreneur by representatives of the Pension Fund.

How to close an IP if you had employees?

It’s the same with employees - if you have people under your control, you can’t just close the IP.

First you need to fire them because of the personal initiative of the management of the enterprise.

In Labor Russian code this corresponds to paragraph 1 of Article 81.

According to the state, it is necessary to make a report to the FIU and the FSS before announcing the closure of the IP.

And for 2 weeks, the entrepreneur is obliged to pay insurance premiums for employees.

When you fired people, you yourself need to leave the FSS register.

To do this, entrepreneurs submit a set set of documents.

You can check their list and the order of submission in the Decree of the FSS of the Russian Federation No. 27 (23/03/14).

It is important to warn the employees themselves about the closure of the IP and dismissal in free form 2 months before the occurrence of these events.

But 14 days before the dismissal, send a notification to the Employment Service indicating detailed information about each employee.

After completing all the above steps, do not throw away the paper for at least a few more years.

To clarify once again the procedure for closing the IP:

If you are not sure that you have thoroughly understood, what is needed to close, it is better to address this issue to specialists.

After all, opening an IP in our country is even easier than closing it.

And for those who dare to cope on their own - good luck!

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The termination of the activities of an individual entrepreneur is not at all a rare occurrence in our country. At the same time, in order not to pay tax fees, it is better to close the IP immediately.

About how to do it right, about all the important nuances of this procedure, and will be discussed in this article.

Possible reasons for liquidation

Individual entrepreneurs stop their commercial activity for several reasons:

Most often, IPs are closed if the entrepreneur himself made such a decision. This is usually due to insufficient profits, poor cost recovery, rising rents or taxes, health or difficult life situations, business expansion, etc.
Another reason for the termination of the activity of an individual entrepreneur may be the death of an individual who carried out the activity. In this case, the official closure of the IP is carried out by the tax authority on the basis of the transferred information about the registration of the death of an individual.
An individual entrepreneur may also be closed due to circumstances not related to the decision of the entrepreneur. Quite often, commercial activities are terminated by a court decision (for example, if an individual entrepreneur has been declared bankrupt by a court). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which the specialists mark the closure.
Another reason why an entrepreneur ceases his activity is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may be temporarily deprived of the right to conduct business for violation of the law (for example, non-payment of taxes, failure to provide declarations, false information in the declaration, etc.).
If a individual leaves the country (permanently or for a certain time) and loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person in the territory of the Russian Federation is no longer considered valid.

What is needed to close the IP

The procedure for closing an IP usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, your passport. Also, the entrepreneur must write an application for the termination of entrepreneurial activity, which will subsequently be provided to the tax authority.

Application form P26001 you can also ask tax officials. The closing statement contains the following information:

the name of the tax authority and the inspection number (at the very top of the first page);
information about the entrepreneur (full name, passport details, registration address);
number of the certificate of registration as an entrepreneur;
date of registration;
the application for termination of activity itself;
applicant's signature;
Contact details;
other information filled by a specialist.

It is important to note this point: if the entrepreneur himself submits the documents, it is not necessary to certify the application.

If, instead of an entrepreneur, a representative is in the tax office, there must be a executed and notarized power of attorney. Also in the application itself, the corresponding mark of the notary is affixed.

So, the application is ready, the passport is in hand. Remains pay the state duty. Without receipt of payment, closing proceedings cannot be started. The amount of the fee is 160 rubles. You can ask for a receipt at your tax office, and even more convenient - use a special service on the website of the Federal Tax Service. With it, the receipt will be generated automatically.

Paying the fee is also very easy. You can go to any bank (for example, Sberbank) and carry out the operation there. Those who have access to Internet banking can pay the receipt without leaving their home (in this case, you need to remember to print the receipt). It is important to specify the details correctly so that you do not have to pay a double receipt.

Step by step closing procedure

The step-by-step procedure for closing an IP is as follows:

You need to contact the tax office, which carried out registration as an individual entrepreneur. There you also need to take a receipt for payment of state duty. If you still have doubts about which tax office to apply to (this occurs if registration was carried out in one place, and registration in another), you can call the Federal Tax Service Administration in your region, give your details and the registration certificate number IP, after which the specialist will name the inspection where you need to contact.
Drawing up an application for closing (take the form from the tax office or download it on the Internet). If filling is difficult, you can contact a specialized company or consult the same tax office. Closing dates depend on the correctness of the filling, since if an error is found, everything will have to be redone again.
Payment of state duty. It should be noted that the fee is paid only in the event of an independent decision of the entrepreneur to close. If the IP was declared bankrupt or if the liquidation is carried out by a court decision, you do not need to pay a receipt.
Providing documents (receipt, passport and application) to the tax office. From the tax officer you need to get a receipt for the receipt of documents. You can also submit documents through a representative (in this case, there must be a power of attorney, and a notary's mark must be affixed to the application) or sent by mail (with a list of attachments and declared value).
5 working days after the submission of documents, you can receive a certificate of registration of the termination of business activities. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of the liquidation of business, see the following video:

Is a certificate from the FIU required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension that there are no debts, but this does not relieve you of the obligation to pay contributions. Unpaid debts, one way or another, will "hang" on the entrepreneur, so it is better to immediately pay off all the debt.

Despite the fact that the provision of a certificate from the pension is not prerequisite closing, some tax authorities still require this document.

It must be remembered that this requirement is not legitimate, and in the event of such an action by the inspector, you can first write a complaint addressed to the head of the inspectorate, then to the Office and other higher authorities.

After receiving a certificate of closure, you need to go to the Pension Fund and ask specialists for an extract on the remaining payments. There you should also receive receipts, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to obtain a certificate of no debt. If debts in the pension remain unpaid, fines will accrue, and sooner or later a demand for repayment of the debt will come. If the former entrepreneur ignores the demands for payment of debts, the outcome of the situation will be a trial.

It is also not necessary to notify the Pension Fund itself of the closure, specialists will deregister the entrepreneur after receiving relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an IP with debts is carried out in exactly the same way as without, namely: first, an application for closing is drawn up, after which the state duty is paid. The receipt and application must be taken to the tax office and receive a receipt for receipt of documents. All the requirements of the inspectors regarding the need to pay off debts before closing are unlawful.

Previously, to close it was necessary to take a certificate from the Pension Fund on the absence of debt. To do this, entrepreneurs first of all went there, took all the receipts, and after payment they received a certificate. Now this certificate for liquidation is not needed.

An individual has the right to repay the debt even after closing, but there is no need to delay this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to apply to the court to obtain bankruptcy status. On account of debt payment, property is described that is sold as soon as possible according to market price. If there is not enough property to pay debts, the entrepreneur is obliged to work, while the amount of the remaining debt will be deducted from the salary.

Liquidation of IP with employees

If entrepreneurial activity was carried out with the involvement of employees, you need to know some subtleties about how to close in this situation. The basis for the dismissal of employees is the closure of IP. The law on employment of the population states that 2 weeks before the dismissal, a notice of termination of the employment contract must be sent to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each employee drawn up under the contract. It is impossible to dismiss employees after the individual entrepreneur ceases to be listed in the unified state register. All employees must be laid off and calculated prior to making changes to the roster. If there is no clause in the employment contract regulating payments in case of dismissal due to the closure of the IP, then compensation is not necessary.

Some important nuances

In the process of closing the IP (or after that), you need to submit tax returns on time. If there was no activity, and there was no income, you need to submit "zero" declarations. If the entrepreneur was registered with the FSS, a report must be sent there.

If the entrepreneur carried out activities using cash register, it must also be removed from the register. To do this, follow these steps:

On the day of filing an application for deregistration of a cash register, a fiscal report must be removed from the cash register.
In the tax you need to provide those. passport of the device, registration card, cash register, agreement with the CTO, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be done after the termination of the IP activity is closing a bank account. If the entrepreneur decides to close the account before submitting the application, it is necessary to notify the tax office of this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after the termination of activities, there is no need to notify the tax office. The procedure for closing an account is very simple: to do this, you need to come to the bank and fill out Required documents(the list varies from bank to bank).

After the procedure for closing a business is fully completed, it is necessary to keep documents and receipts in complete safety for at least four years. This will protect against possible misunderstandings and resolve disputes in the event of inspections by regulatory authorities.

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

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

Foundations

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

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

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

Debt and liquidation

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

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

Stages of IP closing

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

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

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

Timing

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

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

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

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

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

Closing with a debt to the FIU

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

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

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

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

Closing a sole proprietorship with tax debts

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

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

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

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

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

Liability for late payment

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

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

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

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

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

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

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