Liquidation of individual entrepreneurs is where it is better. How to close an IP

You can close an individual entrepreneur at any day: even the next day after registration, there are no restrictions in the law. The tax system also does not play a role.

It’s cheaper to close an individual entrepreneur as soon as you decide because while the individual entrepreneur is working, you need to pay fees. For a year it’s 27,990 rubles, for six months it’s 13,995 rubles.

Deal with debts

Some entrepreneurs think: “I’ll close the IP and won’t owe my partners.” This is wrong.

After the closure of the individual entrepreneur, the debt remains; if it is not paid, you can be taken to court as an individual. It’s like with citizenship: when a person changes citizenship, debts in the previous country do not disappear. Therefore, the first task is to deal with obligations.

Make money without scandal

It’s better to figure it out before closing the IP. As soon as you lose your individual entrepreneur status, the bank blocks transfers from your current account, and you can no longer legally pay your partners. We will have to come up with payment schemes through an individual.

The second task is, on the contrary, to collect debts. If clients pay you back old debts, and you close the individual entrepreneur, this is an illegal business. The tax authorities won’t like this, and you might get a fine. To play it safe, collect money from clients while the individual entrepreneur is working.

Close an account

If you've dealt with your debts, it's time to deal with your checking account. There are no deadlines in the law for closing an account, so technically you have the right to close it at any time.

In practice this is not the case. The tax office will be wary if it sees a working account: why pay for account maintenance if you are no longer an individual entrepreneur? If a person is ready to spend money on a bank, it means he plans to receive income without the status of an entrepreneur, and this is illegal.

In order not to irritate the tax authorities, close the account before submitting documents. Immediately after you receive money from clients and pay suppliers.

If there is money in the account, the bank will give it back. Modulbank gives the money when closing the account: you close the account from your personal account, indicate the details for the transfer, and the bank transfers the money. There is no need to go anywhere.

Pay the state fee

To close an individual entrepreneur you have to pay a state fee, in 2017 it is 160 rubles.

In order not to search for details, prepare a payment slip on the tax office website. Preparation takes five minutes: go to the website, select the item “State duty for registration of individual entrepreneurs” → “State duty for registration of termination of a private entrepreneur’s activity as an individual entrepreneur”, and then follow the prompts.

When the payment is ready, pay the state duty: you can pay from the tax website or download and pay through the bank cash desk. Any Russian bank is suitable for payment.

Save your payment confirmation— a receipt from the bank or an extract from the Internet bank. The tax office itself checks whether you paid or not, but it is safer to bring the receipt with you.

Fill out an application

The next step is to fill out an application to close an individual entrepreneur.

The application must be filled out in one copy, on the computer or by hand. Filling it out takes just a minute: write information about the individual entrepreneur, choose how to receive closure documents, and the application is ready.

The statement is simple, but here's what you need to know:

indicate the phone number and email you use. If the tax office doesn’t like something in the application, she can call. You will resolve the issue faster if she gets through to you;

fill out the fourth paragraph only if you are submitting an application through a representative. In general, you can submit an application yourself or through an intermediary - an accountant, mother or any other person. The main thing is to indicate this in the application.

This is what the statement looks like:

How to fill in print the application, but do not sign it. You can only sign in the presence of a tax official, otherwise the tax office will not accept the application.

Submit documents to the tax office

We are in the middle of the road, now the documents need to be submitted to the tax office. Here's what you'll need:

• copy of the passport;
• confirmation of payment of state duty;
• statement.

Documents can be submitted in different ways; they differ in complexity, price and reliability.

Submit the documents yourself. Documents are accepted by the tax office at the place of registration of the individual entrepreneur. If you don’t remember the address of your inspection, you can find it on the tax website.

The website shows the address and work schedule of the inspection:

By mail. You certify all documents with a notary, send them by letter with the declared value and a list of documents. The letter may take two weeks, a month, or may be completely lost.

Through intermediaries: online accounting, MFC or mom and dad.

Intermediaries will need additional documents: if the intermediary submits an application via the Internet, an electronic signature is required; if live, then a power of attorney from a notary. Usually all this is prepared by intermediaries.

On the tax website. This method is suitable if you have an electronic signature: then you don’t need to go to the tax office, and all documents are uploaded via the Internet.

With any method of submitting documents, the tax office gives a receipt: which employee took the documents, which ones and when. If you submit in person, the tax officer will hand over the receipt; if via mail, he will send you a letter; if via the website, you will download a receipt with an electronic signature.

Keep the receipt until the tax office closes the individual entrepreneur. If the tax office loses the documents, you will prove that you submitted them. The tax office will not restore anything, but you will not have to pay state duty again.

Get an extract from USRIP

To make sure that the individual entrepreneur is closed, you need to obtain a document from the tax office - an extract from the Unified State Register of Enterprises. The tax office has five working days to issue an extract, the period is counted from the next day after the documents are submitted. If submitted on May 15, the tax office will prepare an extract by May 22.

The extract looks like this:

You cannot forget about the discharge. The tax office may not close the individual entrepreneur due to a typo in the patronymic and wait until you come for an extract. When you come, he will say so. But you still don’t come, the individual entrepreneur is working, the debt is accumulating.

How the tax office will transmit the extract depends on the application to close the individual entrepreneur. If you write that you will pick it up in person, then you will hand it over; if through an intermediary, it will be transferred to an intermediary, for example, a Modulbank lawyer.

Pay dues

If you have the extract in your hands, pay insurance premiums: to the pension fund and the medical insurance fund. The time to pay fees is 15 days from the date of closure of the individual entrepreneur.

The amount of contributions is fixed and depends on the minimum wage. This year it is 27,990 rubles. The good news is that you pay the fee not for the whole year, but for the duration of the individual entrepreneur’s work. It turns out that from the first of January to the last day of the individual entrepreneur - the date when you were discharged from the Unified State Register of Individual Entrepreneurs. If your statement says May 13, pay your dues from January 1 to May 13.

If you earned more than 300,000 rubles in a year, you have to pay additional fees: you count 1% of the amount you received into your account, minus 300,000 rubles. The contribution is also calculated from January 1 to the last day of work.

The tax website prepares the payment for payment. Go to the website and choose how you will pay and for what. There are a lot of tips on the site: if something is not clear, see the explanations.

Here's what you need to write:

who pays - “Individual entrepreneur”;

document type. If you don’t know how you will pay - in cash or by card, select “payment document”;

what are you paying for? To do this, just write KBK, the site will set up the rest itself. For contributions to the pension fund - 182 1 02 02140 06 1110 160, for health insurance - 182 1 02 02103 08 1013 160;

payment basis - “Current year payments”;

tax period - “Specific date”, and set the closing date of the individual entrepreneur;

the amount of contributions, individual entrepreneur data, and the receipt is ready.

The payment is prepared as follows:

Contributions can be paid from the website or printed a receipt and paid at the cash desk of any bank.

The tax office sometimes asks you to pay contributions before the closure of the individual entrepreneur. In the spirit: “Until you bring a receipt for payment, we will not accept the application.” Now, this is illegal. If this happens, refer to the Tax Code and demand that the application be accepted.

File a return and pay taxes

The last stage is to submit a declaration and pay taxes; the deadline and procedure for reporting depends on taxation.

Simplified. Taxes must be paid and the declaration submitted by the 25th of the month following the date of closure of the individual entrepreneur. If closed on May 15th, your deadline is June 25th.

UTII. First, you submit an application for deregistration, and then the report itself, and pay the tax. The tax office is waiting for an application five days after the closure of the individual entrepreneur, a declaration and taxes - based on the results of the quarter in which the individual entrepreneur was buried: until the 20th - a declaration, until the 25th - a tax.

If you closed your individual entrepreneur on May 15, submit the application by May 20, submit your return for the second quarter by July 20, and pay the tax by July 25.

Patent. If you are on a patent, you are lucky - you don’t need to submit anything to the tax office.

Store documents

If you have received an extract from the Unified State Register of Enterprises and have paid the tax authorities, then everything is ready - the individual entrepreneur is closed. Congratulations!

Just save the documents. The tax office may come with a tax audit, but there are no documents that you don’t owe anything.

In order not to waste time on disassembly, keep an extract on the closure of the individual entrepreneur and everything related to work: contracts, invoices, acts. This is also your responsibility under the Tax Code - keep documents for four years.

Reopen IP

A new individual entrepreneur can be opened at any time, even after the day the previous one was closed. There are no special conditions for reopening, so everything will have to be done as the first time.

The taxation system remains in place until the end of the year. If you worked at a simplified rate of 6%, the new individual entrepreneur will also be at a simplified rate. If you need a different system, you will have to wait until next year.

Tell employees about the layoff in advance. The law does not specify specific deadlines: they can be any, if not determined by the employment contract. It is customary to warn an employee about dismissal two months in advance, but if you do this later, there will be no unpleasant consequences.

To formalize your resignation:

1. Issue an order in form T-8. Indicate the basis in it - “The employment contract was terminated due to the termination of activities by an individual entrepreneur, clause 1, part 1, article 81 of the Labor Code of the Russian Federation.” Familiarize the employee with the order against signature.
   Download the order in form T-8
2. Make a note of dismissal in your work book with the same wording as in the order.
3. Write about the dismissal on the employee’s personal card, where he must sign.
4. Give the employee SZV-STAZH - this document confirms his insurance experience.
5. Give salary and compensation for unused vacation. You do not have to pay compensation for dismissal if you have not established such an obligation in the employment contract.

Step 2: notify the employment service

Two weeks before dismissing employees, notify the employment service. There is no special form for notification, so please submit it in any written form. Indicate the position, specialty and qualification requirements for employees, conditions of payment for their labor.

If you do not report your upcoming dismissal, you may be fined from 300 to 500 rubles.

Step 3: submit reports and pay employee fees

Before filing an application for liquidation of an individual entrepreneur, you will have to report for the employees and submit:

• calculation of insurance contributions to the tax office
• report on contributions for injuries to the social insurance fund
• SZV-M and SZV-experience in the pension fund

Within 15 days after submitting the reports, pay insurance premiums for employees.

Submit other reports for employees within the general deadlines:

• 2-NDFL and 6-NDFL - for the period from the beginning of the year until the date of deregistration. Submit 2-NDFL by April 1 of the next year. 6-NDFL - until April 30, July 31, October 31, April 1 - that is, based on the results of the period in which you deregistered. For example, you closed your individual entrepreneur in May 2019, which means that 6-NDFL must be submitted by July 31, and 2-NDFL by April 1 of the next year. But, of course, it is possible earlier.
• Report on the average number of employees - until January 20 of the next year.

Step 4: deregister with the Social Insurance Fund

After the dismissal of all employees, the Social Insurance Fund must provide:

— Copies of documents that confirm that the employment relationship has terminated: a copy of the termination agreement or a copy of the dismissal order. And not for all fired employees, but only for the last fired one.

Step 5: deregister the cash register

Submit the tax application and information from the report on the closure of the fiscal accumulator. This can be done through the fiscal data operator or your personal account on the Federal Tax Service website in the “Accounting for cash register equipment” section.

Step 6: Submit documents to the tax office

• Application on form P26001. The rules approved by the order of the Federal Tax Service will help you fill it out.
  Download application P26001
• Receipt for payment of state duty 160 rubles. Create a payment on the tax website and pay at the bank.

You do not need to pay a state fee if you submit an application through the tax office website or the MFC.

Ways to apply:

1. Take it to the tax office yourself. Find out on the Federal Tax Service website which inspectorate to contact. To do this, enter your registered address, click “Next” and look at the section “Details of the registration authority, which is entrusted with the functions of registering individual entrepreneurs.”
2. Take the documents to the MFC. But first, call them and find out if it is possible to close an individual entrepreneur through them. Not all MFCs do this.
3. Send electronically through the tax website. An electronic signature will be required.
4. Transfer through a representative by proxy.
5. Send a valuable letter by mail.
6. In the last two cases, you will need to have the application certified by a notary.

Step 7: pay insurance premiums for individual entrepreneurs

Pay insurance premiums within 15 days after the closure of the individual enterprise.

In practice, the tax office may ask you to pay contributions in advance. This is illegal, feel free to refer to clause 5 of Article 432 of the Tax Code.

Calculate insurance premiums from the beginning of the year or from the date of registration of the individual entrepreneur this year until the day of liquidation of the individual entrepreneur, inclusive.

They are counted like this:

• The fixed part will decrease in proportion to the days of the individual entrepreneur’s existence - calculate it in the contribution calculator.
• You will calculate and pay 1% of income over 300 thousand rubles as usual.

Important: The law does not directly prohibit reducing the tax on contributions paid after the closure of an individual entrepreneur, but in practice this raises many disputes.

The safest option: calculate the approximate amount of insurance premiums and pay it before submitting documents on closing the individual entrepreneur. Once you find out the exact date of liquidation, pay the remaining fees. In the declaration under the simplified tax system, include contributions paid before the individual entrepreneur was deregistered.

Another good option: first check with your tax office what position they take. In practice, opinions often differ.

Elba will reduce the tax on contributions paid after the closure of the individual entrepreneur, because we do not find a direct prohibition in the law.

Step 8: Pay taxes and file your return

If you are on the simplified tax system

Pay the tax and submit the declaration by the 25th day of the month following the closure of the individual entrepreneur. Having closed the individual entrepreneur on May 17, 2019, report for 2019 by June 25.

If you are on UTII

Within 5 working days after the closure of the individual entrepreneur, submit a tax application in the form of UTII-4 for deregistration as a UTII payer.

Pay the tax and submit the declaration within the usual time frame - based on the results of the quarter in which the individual entrepreneur was closed:

• before the 20th - submit your declaration
• before the 25th - pay the tax.

If you closed your individual entrepreneur on April 17: submit the UTII-4 application by April 24, submit the declaration for the 2nd quarter by July 20, and pay the tax by July 25.

Remember that debts to the state do not disappear with the liquidation of an individual entrepreneur. Therefore, taxes and contributions will have to be paid in any case.

Step 9: Close your business bank account

This obligation is not established by law, but we recommend it. There is no need to inform the tax authorities about the closure of the account.

Step 10: Save the Documents

Even if you have ceased to be an individual entrepreneur, the tax office can check documents for the previous three years. Therefore, save acts, invoices, contracts, payments, KUDiR and other documents for at least 4 years.

After closing the individual entrepreneur, you can return to business at any time - register an LLC or become an individual entrepreneur again.

Who can help with documents

There is a Documentoved service - it helps a lot in preparing documents for closing an individual entrepreneur. However, to send documents online, you will have to issue a signature on the media or use the options that we talked about in the fifth step.

How to close an individual entrepreneur in Elba

Elba will help you submit a declaration under the simplified tax system or UTII and will calculate insurance premiums after the closure of the individual entrepreneur.

In the "Details" section, scroll down to the bottom of the page. Check the box “I closed the individual entrepreneur and know the closing date.” Indicate the date when you closed the individual entrepreneur - according to the state register entry sheet that was given to you by the tax office.

Then, in the “Current tasks” section, complete tasks on insurance premiums and reporting. They will be generated taking into account the date when you closed the individual entrepreneur.

Entrepreneurs often have an important question: What does it take to liquidate your own business? In this article we will talk about how to close an individual entrepreneur yourself - step-by-step instructions for 2017 are posted below. What legislative nuances do you need to know so that in the future the businessman does not have friction with control authorities on the topic of non-payment of taxes or failure to submit reports?

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

How to close an individual entrepreneur in 2017

Unfortunately, the instability of the economic situation in the country and the lack of profit are forcing many entrepreneurs to close their own businesses. Some people switch to another, more in-demand activity, while others prefer to work under an employment contract and regularly receive a small monthly salary. Whatever the root causes, the result is the same - before starting a new business, it is necessary to liquidate the old one.

When termination of IP is required:

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

Legally, the procedure for closing an individual entrepreneur in 2017 is similar to the algorithm that was in effect in 2016. The main goal, as before, is that upon liquidation of a business, the entrepreneur is released from the obligation to prepare reports, pay taxes, including fixed payments “for yourself” and the transfer of other amounts associated with any activity - rent, utility costs, staff salaries, etc.

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

To close an individual entrepreneur on your own, you need to know what documents to submit, where and in what order. The main form is an application submitted to the registration authorities. You should prepare all the required documents in advance so as not to run into paperwork, waste extra time running around the authorities, and avoid penalties. So, what documentation will you need in accordance with the requirements of paragraph 1 of the stat. 22.3 of Law No. 129-FZ of 08.08.01?

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

1. An original copy of the passport and its copy.
2. Photocopy of TIN.
3. Application according to the unified form P26001.
4. Document confirming payment of state duty.
5. Certificate of registration of business in the Unified State Register of Entrepreneurs.
6. A certificate from the Pension Fund of the Russian Federation confirming the submission to the Pension Fund of information on the length of service, as well as insurance contributions.
7. A power of attorney certified in accordance with the established procedure when carrying out the closing procedure through an official representative.

Note! Even before liquidating an individual entrepreneur, it is necessary to submit all mandatory reports to the tax office and social funds, even if there are no operations. It will not be possible to close a business with reporting and tax debts.

Closing an individual entrepreneur - step-by-step instructions in 2017:

• Submission of reports - at this stage it is checked whether all reports, declarations and calculations for taxes paid have been submitted to the control authorities; it would be optimal to carry out a reconciliation with the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. If the reconciliation process reveals any discrepancies in reporting or taxes, you should submit the data, pay off the debt as quickly as possible, after which you can continue with the liquidation procedure.
• Deregistration of cash registers with the Federal Tax Service is not required for all entrepreneurs, but only for those who were required to use cash register equipment in their activities. To carry out the withdrawal procedure, take with you the cash register itself and the relevant documentation for it, and then go to the tax inspector.
• Resolving issues regarding current debt obligations - repaying all accumulated debts to the budget, extra-budgetary funds, personnel, and contractors of the individual entrepreneur is a prerequisite for the smooth completion of activities. Of course, there are situations when you have to close an individual entrepreneur in 2017 with debts, but we will talk about this separately.
• Dismissal of hired employees is carried out only after full completion of settlements with the personnel.
• Payment of the established amount of state duty - the amount is not large - 160 rubles. (Subclause 7, Clause 1, Stat. 333.33 of the Tax Code), but the main thing is to correctly indicate all the required details (you can get it from the tax office) and fill out the payment document correctly. If you come to the Federal Tax Service with a complete package of documentation, but the receipt for the state duty is issued with errors, you will be refused to initiate the procedure for closing an individual entrepreneur and will have to start all over again, that is, pay the fee a second time. You can fill out the document online or through an operator at Sberbank. Don't forget to make a copy of the payment document for yourself.
• Obtaining a certificate from the Pension Fund of the Russian Federation - when closing an individual entrepreneur, the territorial branch of the Pension Fund of the Russian Federation issues the taxpayer a certificate-extract confirming the absence of debts and full repayment of insurance premiums by the individual.
• Deregistration from the Social Insurance Fund is not required from June 11, 2016, but it is necessary to pay off debts on contributions.
• Closing a bank account - not all individuals have an open bank account, but if you have one, you need to close it. To do this, you will need to visit a bank branch and fill out the appropriate application. Do not forget to check in advance whether all obligations have been repaid - remember that execution of payments requires operational time.
• Formation of an application f. P26001 - the document provides registration information for the individual entrepreneur (full name, OGRNIP, INN), his contact information and the method for obtaining the final documentation for closing the entrepreneur. When submitting the form yourself, the signature is placed directly at the tax office, when sent by mail/through a representative - in advance in the presence of a notary.
• Submission of a package of documentation to the Federal Tax Service - all documents can be brought to the tax authorities where the initial registration was carried out, in person, sent by mail or electronically, transmitted through your own representative. The procedure for closing an individual entrepreneur via the Internet is discussed in more detail at the end of the article.
• Receiving documentation on the completion of the activities of the individual entrepreneur - after you have submitted all the required documents for closing the individual entrepreneur, the tax authority gives you a receipt for the acceptance of the forms, and after 5 days (working days) gives you a notice of deregistration of the f. 2-4-Accounting.

Note! Even after closure, the individual entrepreneur continues to be responsible for its obligations arising in the course of its activities until they are repaid; destruction of the seal is not necessary; and the re-opening of a business by the same citizen is not prohibited by law.

How to close an individual entrepreneur with debts

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

The fact of non-payment of obligations to counterparties at the time of closure of the individual entrepreneur does not prevent the procedure from being carried out by the tax authorities, especially since the Federal Tax Service does not have such information. But in order not to let down his partners and not to delay the termination of work, an entrepreneur can enter into an agreement of intent with counterparties, the terms of which reflect the terms of repayment of obligations with a deferment. Or you can declare yourself bankrupt, which will mean forced liquidation and write-off of debt by decision of the judicial authorities.

Regarding debts to the budget, the situation is more complicated - an individual is unlikely to be able to close an individual entrepreneur if there are unpaid amounts of tax obligations. You must first repay the debt yourself, otherwise you cannot avoid not only a refusal to register the liquidation, but also the accrual of penalties. And you will have to pay tax on arrears in any case.

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

Closing an individual entrepreneur with debts to the Pension Fund

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

How long can a citizen pay off his debts to the Pension Fund of Russia? Before you start transferring funds, you should check with the Pension Fund to clarify the exact amount of the amount to be repaid. And 14 days are allotted for debt payment from the date of closure of the individual entrepreneur. At the same time, be prepared for the fact that if you have outstanding debts, you may be refused to terminate your activities. And although the legislation of the Russian Federation does not directly provide for such a turn of events, often “on the ground” individuals are not given the opportunity to complete the work of an individual entrepreneur until full settlement with the budget and extra-budgetary funds.

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

How to close a non-working individual entrepreneur

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

If reports were not submitted, fees were not paid, when the individual entrepreneur is closed, these violations will “pop up” and sanctions will be assessed in the form of fines and penalties. You will have to repay the amounts, and only after that you can begin to liquidate the business. The procedure is no different from that described above, including payment of the state duty, filling out an application form P26001 and conducting reconciliation with control authorities for settlements.

How to close an individual entrepreneur via the Internet

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

After which you must pay the fee and send the required documents electronically. After the expiration of the established period, a confirmation of exclusion from the register or refusal to close is received in the individual’s personal account. Similar opportunities are provided on the official website of the Federal Tax Service. There you can also submit an application electronically, but you will have to close the account, pay debts, and take a certificate from the Pension Fund in person.

In the legislation of the Russian Federation there is no such term as “liquidation of individual entrepreneurs”. An individual entrepreneur is an individual, so an individual entrepreneur cannot be liquidated. Below we have prepared detailed step-by-step instructions on how to close an individual entrepreneur in Moscow on your own in 2019 by state registration of termination of activities as an individual entrepreneur.

For convenience, we have divided the instructions into 10 steps in order.

Preparation of documents

Before starting the procedure, it is necessary to collect a package of documents for closing an individual entrepreneur.

• Passport
• Certificate of registration of individual entrepreneur
• Form No. P26001 - application for closure of an individual entrepreneur (you can download the form below)
• Document confirming payment of state duty (160 rubles)

  Also, individual entrepreneurs can be closed through the MFC; the addresses and the possibility of this operation in Moscow must be clarified with the MFC employees; a list of all addresses can be found on the website mfc.rf.

  Sending documents online

  The service “Submission of electronic documents for state registration of legal entities and individual entrepreneurs” in the personal account of the Federal Tax Service provides the opportunity to send electronic documents for closing an individual entrepreneur to the tax authority during state registration of legal entities and individual entrepreneurs over the Internet.

  Step 10

  After closing

  Important: all accounting and tax documents must be stored for at least 4 years after the cancellation of the individual entrepreneur.

  Closing an individual entrepreneur does not relieve one from obligations to contractors and employees. Debts can be collected even after the closure of the individual entrepreneur.

  The pension and tax authorities can collect arrears, penalties and fines from you after the closure of an individual entrepreneur only through the court (Articles 23, 24 of the Civil Code of the Russian Federation; Article 48 of the Tax Code of the Russian Federation; Part 3, Clause 4, Part 4, Article 18, Part 1, Art. 21 of Law N 212-FZ).

  Employee documents must be archived.

  FAQ

  Below is a list of the most frequently asked questions about closing a sole proprietorship.

  Is it possible to open a closed individual entrepreneur?

  Yes, but it depends on the circumstances of the closure. If an individual entrepreneur is closed by a court decision, then problems are possible; we recommend contacting lawyers on this issue.

  How to check if an individual entrepreneur is closed?

  You can find out whether an individual entrepreneur is closed or not via the Internet, on the website service.nalog.ru by filling out all the necessary fields.

  How to close an individual entrepreneur by mail?

  You can close an individual entrepreneur without leaving your home either via the Internet or by mail by sending a registered letter with a notification to the regional Federal Tax Service (see the address above or on the website nalog.ru). The tax office will send you to the address specified when registering the individual entrepreneur a certificate of exclusion of the individual entrepreneur from the register and an extract from the Unified State Register of Individual Entrepreneurs.

  Is it possible to close an individual entrepreneur by power of attorney in Moscow?

  Yes, you can cancel an individual entrepreneur in Moscow using a power of attorney, which is certified by a notary. The cost is individual.

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

  If you plan to carry out the procedure yourself, then the cost of closing an individual entrepreneur will be 160 rubles (payment of state duty).

  How much does it cost to close an individual entrepreneur in Moscow through a company?

  The average cost of such legal services in Moscow is 3,000 rubles.

  When closing an individual entrepreneur, will there be tax audits?

  Yes, there will definitely be checks.

  Cameral– an audit of tax documentation and tax contributions to all extra-budgetary funds is carried out. Deadline - within 3 months after submitting documents to the tax office.
  Visiting- is not always carried out and is not a mandatory procedure. Term - within 3 years after the closure of the individual entrepreneur.

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

There are a large number of companies on the market providing legal services that will be happy to assist in preparing all the necessary documentation. To close an individual entrepreneur with debts to the Pension Fund in 2019, this method seems to be the simplest, but requires certain costs: you can liquidate the enterprise yourself. Let's take a closer look at the question of whether it is possible to close an individual entrepreneur with debts from the pension fund.

Reasons

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 Pension Fund in 2019:

1. At the owner's own request;
2. Death of the owner;
3. By the tribunal's decision;
4. Declaration of bankruptcy;
5. Termination, cancellation or expiration of company registration.

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

Debt and liquidation

Liquidation of a company is not difficult as a general rule, but if it has debts, this is a reason for the owners to worry. Let us hasten to reassure you, the legislation of our country does not provide for cases in which the closure of an individual entrepreneur with a debt to the Pension Fund of the Russian Federation may be rejected for appropriate reasons. Obstructing this may serve as a reason for the business owner to go to court.

Closing an individual entrepreneur is not a reason for exemption from payments of funds on debt obligations in the future. You will still have to repay the debts.

Stages of closing an individual entrepreneur

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

1. An individual entrepreneur needs to fill out an application to terminate the activities of an individual entrepreneur in the prescribed form. The business owner can receive this application directly from the tax office itself or on its website (where you can either download it or fill it out electronically).
2. The next step is to pay a fee; it is paid in all cases of closure of an individual entrepreneur. You can make a payment at any of the banks in your city, or online. Payment details must be obtained from the Federal Tax Service or downloaded from their website. You need to be careful when filling out the receipt, this will help to avoid unnecessary expenditure of effort and time.
3. It is necessary to submit a completed application in form P26001 and a paid receipt to the tax service. The closure of an individual entrepreneur with debts to the Pension Fund of Russia or some other body must be carried out in the same territorial branch 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 termination of activities as an individual entrepreneur can be submitted to the Federal Tax Service of Russia either personally by the owner or through his representative. In the second case, a power of attorney is required, which is confirmed by a notary. Liquidation of individual entrepreneurs with debts to the Pension Fund also implies a method of transmitting documents such as by mail.
4. After a certain time, the owner needs to receive the following documents from the tax office:
   • Certificate of termination of the activities of an individual entrepreneur (form P65001);
   • Extract from the Unified State Register of Individual Entrepreneurs.

   These documents can be issued either directly to the owner of the individual entrepreneur or to his authorized representative. After this, business activity ceases.

Sample of filling out an application for closing an individual entrepreneur using form P65001

Deadlines

The liquidation of an individual entrepreneur with debts to the pension fund does not provide for clearly defined deadlines within which the owner must apply to special authorities or collect documents, but the deadlines for consideration are clearly limited.

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

Debt repayment periods are also limited. Liquidation of an individual entrepreneur with a debt to the pension fund obliges the entrepreneur make the necessary debt payments within 2 weeks from the date of closure of the enterprise.

The time frame within which a tax return must be submitted depends on the tax regime under which the enterprise operated:

• simplified tax system – until the 25th day of the month following the closure of the individual entrepreneur;
• UTII - until the liquidation of the status of an individual entrepreneur.

Closing with debt to the Pension Fund

Due to non-payment of mandatory contributions for individual entrepreneurs' employees to the pension fund, 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 any.

When an entrepreneur decides to close an individual entrepreneur with debts, the pension fund, at the request of the tax authorities, must issue a certificate of absence of debt. Such a requirement should not affect the process of terminating business activities, since the owner can close an individual entrepreneur 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’s activities and repay the debt no longer having the status of an entrepreneur. After completing the liquidation procedure, a corresponding entry will be made in the Unified State Register of Individual Entrepreneurs, and this data will be transferred to the pension fund.

In case of refusal to pay, the debt may be forcibly collected when the pension fund applies to the courts.

Closing an individual entrepreneur with tax debts

The company's debt obligations may 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 and pension fund debt? In such situation The organization will have to be closed after repayment of the debt, as well as all fines for non-payment of taxes. So, not only will you have to pay off the main amount of unpaid taxes, there may also be additional costs.

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

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 individual entrepreneur does not have funds to repay debts, the property of the former entrepreneur can be used as payment. And, as you know, it will not go at all at the market price. The amount of expenses collected from the debtor will include the costs of carrying out these procedures, as well as remuneration to the manager.

But still, there is a way not to lose your own property if the entrepreneur’s capital does not allow him to make the necessary deductions for obligations. If the termination of activity was carried out due to bankruptcy, the court may agree and debt obligations may be softened (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 to the Pension Fund or the Federal Tax Service are in themselves offenses and liability is provided for them. In case of failure to pay the required contributions to the Pension Fund of the Russian Federation, the entrepreneur may face penalties and interest. 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 of debt.

The fine, as well as the penalty, will be collected as follows:

1. The owner of the individual entrepreneur will be sent a demand for payment of the debt;
2. If the requirement has not been met, payment is made from funds in the bank account;
3. If there are no funds in the bank account, the Pension Fund goes to court.

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

Is it possible to close an individual entrepreneur with tax and pension fund debts? The answer to this question is clear, 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 is only for taxes.

With the Pension Fund of Russia everything is not much simpler. But before you close an individual entrepreneur in 2019 with a debt to pensions or other organizations, you should think about whether you can pay off this debt and how you will do it. You will have to pay these funds under any circumstances, and if you refuse, the case will be sent to court and in this case, bailiffs can use such a remedy as confiscation of property - a rather unpleasant process. This may apply to the pension fund, tax authorities, and other possible creditors.

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

Video: step-by-step instructions for closing an individual entrepreneur with debts