Notice of closure After closing an individual entrepreneur, when can I open it again? Is it necessary to notify the Pension Fund about the closure of an individual entrepreneur?

Close an individual entrepreneur in Moscow You can do it yourself, or you can contact a specialized company that will help you do everything quickly and without problems. The first option will be cheaper, but more troublesome. The second option will be more comfortable and reliable, since experienced specialists will do everything practically without your participation.

Why does an entrepreneur want close an individual entrepreneur in Moscow? Most often, the reasons are failures, low profits and return on investment. An increase in taxes or rent may also lead to such a decision. Also, poor health and various life difficulties can change everything.

Often, commercial activities are suspended as a result of a court decision to declare bankruptcy or a court decision to forcefully close an individual entrepreneur. There can be many reasons for closing, but the procedure is the same for all cases. Let's take a closer look at it.

Closing an individual entrepreneur: procedure

The procedure for closing an individual entrepreneur can cause difficulties for an entrepreneur or a full-time accountant. In this case, it is better to seek help from professionals so as not to delay the process and make mistakes for which you will have to pay with your own funds.

So, what will the closure of an individual entrepreneur look like? For the procedure, you will need documents, as well as a statement of intent to terminate individual entrepreneurship. The documents you need are a passport of a citizen of the Russian Federation. The application is written in a strictly prescribed form. This must be requested from your tax office.

To correctly fill out the application, you will need to provide the following information:

The name of the tax office serving you, its number;

Correctly entered passport data;

Number and date of registration of individual entrepreneur;

Contact details;

The statement itself about the closure of the individual entrepreneur;

Your signature.

If you decide to independently engage in the procedure for closing an individual entrepreneur, you do not need to have the application certified by a notary. If you have entrusted the management of the process to a law firm, the application will need to be certified by a notary.

As in the case of company registration, the closure of an individual entrepreneur must be accompanied by the payment of a state fee, and a receipt indicating payment must be submitted to the tax service. By the way, it is not at all necessary to pay at the bank - you can use Internet banking and pay the bill from your bank account. The main thing here is to correctly indicate all the details so that you don’t have to pay again.

You also need to know that you need to pay the state fee only if you have decided to close the individual entrepreneur yourself. Neither in the event of bankruptcy, nor in the event of forced closure by court order, you do not need to pay anything.

Which tax office should you go to with an application to close an individual entrepreneur? In the same place where the individual entrepreneur was registered. If you have any doubts about which branch you are registered with, you can clarify this data with the Federal Tax Service Office (they need to provide the registration certificate number).

When filling out an application to close an individual entrepreneur, it is better to consult with a specialist. After all, the slightest mistake will delay the closing date, since the tax office will return the documents to you, and you will have to do everything all over again. How to spend money on paying state fees.

If you yourself are involved in the procedure for closing an individual entrepreneur, do not forget to get a receipt from the civil servant stating that he received your documents. If you contact a law firm, they know about it. You have the right to submit documents by mail, but be sure to include a list of the contents, as well as the declared value. There is another option: submitting documents electronically. here you need to scan your documents in a special way (technical requirements are posted on the Federal Tax Service website), and then certify them - with a notary or with a valid electronic digital signature.

If you successfully submit documents after 5 days (on the 6th working day), by providing the tax inspector with your passport and extract, you will receive a document that confirms the closure of the individual entrepreneur - a certificate of registration of termination of business activity. If your registration of closure is denied, you will also be given a document describing the reason for the denial.

This is a brief summary of the procedure for closing an individual entrepreneur. However, this is not all there is to know on this topic. What to do with debts? Do I need to take a certificate from the Pension Fund? How to properly fire employees if you need to close an individual entrepreneur? What to do with a bank account and cash register? Read more about this.

Close an individual entrepreneur without a certificate from the Pension Fund of Russia

How to close an individual entrepreneur without a certificate from the pension fund? In fact, today such a certificate indicating the absence of debts is not required. That is, in fact, you can close without such a certificate. However, this does not mean that you can stop paying contributions to the Pension Fund, because any unpaid debts will be registered with you and grow like a snowball. For this reason, it is better to pay off any debt.

By the way, although the law no longer requires a certificate from the Pension Fund of the Russian Federation, some branches of the tax service still ask for such a certificate. These are illegal actions, after which a complaint can be filed against the employee. If you decide to close your individual entrepreneur, after issuing the certificate, you need to go to the pension fund within 12 days to request an extract on your debts. Every single debt must be paid, since they will not be written off on their own, but will “hang” on you as a dead weight. In addition, fines will be assessed for unpaid debts, and as a result, the amount of payment will increase significantly. Ignoring the requirements of the Pension Fund of Russia may lead to legal proceedings.

If during the operation of your individual entrepreneur the health of any employees was damaged, they need to be paid compensation. Also, if you decide to close an individual entrepreneur, you will need to pay benefits, salaries, and vacation pay in full.

After payment, you need to provide receipts to the pension fund, and then receive a certificate that proves that you have no debts. But it is not necessary to notify the Pension Fund that you have decided to close the individual entrepreneur - the tax office will transfer all the information to the pension fund, and the fund’s specialists will deregister you.

Let's close the individual entrepreneur - what about the debts?

Many entrepreneurs are interested in this question: if we close the individual entrepreneur, then what to do with the debts? How to give them away? We hasten to reassure you: the procedure for closing an individual business with debts is no different from the situation in which the company has no debts. You fill out an application, pay the state fee and go through the closing procedure. If a tax inspector requires you to pay your debts in advance, his actions can be considered unlawful.

It was like this before: you had to get a certificate from the Pension Fund that you don’t owe the fund anything. To obtain it, it was necessary to pay off all debts, and only then begin the procedure for liquidating the company. In the current realities, such a certificate has been cancelled. We will close your individual entrepreneur, even if you have debts, we will help you complete all the documentation and communicate with tax inspectors.

What to do with debts? By liquidating an individual entrepreneur, you will not get rid of responsibility. So you need to pay off your debts, and the sooner the better. If for some reason you need to pay off debts before we close the individual entrepreneur, and you do not have enough money, you will have to go to court to obtain bankruptcy status. Then, to pay debts, all the company’s property will be written off. If this money is not enough, you will have to repay the debts later, from any profit or salary.

Large debts are a common reason for the liquidation of small companies. The inability to repay such debts is a common phenomenon, and companies are often unable to carry out bankruptcy proceedings on their own. Contact us - we we will close an individual entrepreneur with debts and minimize your risks and costs. We have extensive experience working with individuals to whom responsibility for debts passes after the bankruptcy of the company. We will advise you in detail in which cases your personal property will serve as a source of debt payment and in which it will not. We will also analyze the situation with creditors.

Close IP: employees

Almost always, business activities are carried out with the involvement of hired employees. And you need to know how to properly close an individual entrepreneur in such a situation. Closure is a reason to fire employees. At the same time, according to the law, you must send a notice to the employment service two weeks in advance that you are terminating employment contracts with employees.

What will the dismissal procedure look like? For all employees you will need to draw up an order - before you start closing the individual entrepreneur. It is unacceptable to delay the procedure until you are excluded from the lists of the unified state register - employees must be fired before closure.

Is it necessary to pay compensation to employees because of your decision to close the individual entrepreneur? If there is no clause in the employment contract that would regulate appropriate payments in the event of liquidation of the company, then you are exempt from payments. If this point is specified in the contract, you need to follow its terms.

I will close the IP: all the nuances

Many of our clients ask: if I close an individual entrepreneur, what else do I need to do, besides filing an application and paying off debts? Yes, there are still different nuances that depend on each specific situation. So, if the individual entrepreneur did not have any activities, before closing, you need to submit “zero” reports to the Federal Tax Service. If the activity was carried out, all tax returns should be prepared accordingly and submitted no later than the established deadlines.

Some entrepreneurs are registered with the Social Insurance Fund, which means they will need to send their report there too. And if there was a cash register, it will definitely have to be deregistered. There are many nuances, so it is better to entrust the entire procedure to experienced professionals - the tax office will not advise you on all these points, but to your question: “I will close an individual entrepreneur - what should I do?” – they will only advise you to fill out an application and pay the state fee. In the meantime, reporting must be submitted for both full and incomplete periods. If you are on the simplified tax system, you must submit your declaration by the 25th of the month following the closure. If you are on UTII, the report is made before closing.

To deregister a cash register, you will first need to remove a fiscal report from it (your cashier must be able to do this). And then provide the tax office with a technical passport of the product, a cash register, a registration card, as well as fill out an application and submit some other documents. We will tell you in detail how to do this, and if necessary, we will do everything for you. All you need to do is call us and let us know - I’ll close the IP, after which we will advise you for free and conclude an agreement for the provision of services.

Also, after the termination of individual entrepreneurship, you will need to close your bank account. You can close it before you submit your application to the IRS, but it is important to remember to notify the IRS about this. Otherwise you will have to pay a fine. If you want to cancel the account after the company is closed, it is not necessary to inform the tax office about this. The procedure itself is simple: you need to come to the bank and tell them: “I’m closing the individual entrepreneur, I want to close the bank account too.” You will be given documents to fill out, and within a few minutes your account will be canceled.

How long should I keep all documents and receipts indicating the closure of an individual entrepreneur? At least 4 years, more possible. This is necessary in order to protect yourself from various disputes and force majeure that may arise during various inspections by regulatory authorities.

We will close an individual entrepreneur without economic activity

It happens that an individual entrepreneur does not conduct any financial and business transactions. In this case, it is unprofitable and expensive to maintain the enterprise, and we will close the individual entrepreneur so that the enterprise will no longer be a burden for you. The procedure is no different from that described above. And the entrepreneur here needs to understand that he, like others, will have to submit reports to the tax office, as well as pay contributions to the Pension Fund. And if the reports are submitted on time, the tax service will refuse to deregister the company owner.

How do we close an individual entrepreneur so that you don’t have any problems? We will prepare a complete package of documentation for the Federal Tax Service. After which we will submit the documents to the Social Insurance Fund and Pension Fund. You will need to pay all fees that have not been paid since the opening of the individual entrepreneur. If you already have debts, you need to hurry up with liquidation, as they will only grow over time. This means that the cost of closing the enterprise will also increase.

If any difficulties arise during the liquidation of an individual entrepreneur, please contact our specialists. We will close your individual entrepreneur and help you reduce financial costs and save time. If your business does not carry out any activities, this will be reasonable and profitable.

Closing an individual entrepreneur: how to submit documents

We have already written above more than once that you can close an individual entrepreneur yourself, or you can turn to professional lawyers. If you do this yourself, there is no need to go to the tax office - you can send everything by letter. This is a fairly simple procedure that is ideal for those who are short on time.

However, when choosing this method of submitting documents, it is worth considering important nuances. You can send documentation from anywhere in the country, but only to the tax office address where you registered your individual entrepreneur. You also need to go there when closing an individual entrepreneur. When sending papers this way, be sure to make copies.

It is safe to send the documents by registered mail with notification that the package will be delivered. This way you can minimize risks if the letter suddenly gets lost. And you will also know exactly when the addressee will receive the letter. It is this day that will be considered the day of submission of your documents, from which you can count down the moment of closure of the individual entrepreneur. Knowing this, send the papers with plenty of time.

When choosing this method of submitting documents, fill out the forms very carefully, because you will not be able to fill them out again. If the Federal Tax Service finds errors, it will refuse to close your individual entrepreneur. And you will have to repeat the entire procedure, including paying the state fee. All this will take a lot of time, and you will also spend additional money, which will be associated with an increase in debt.

Close an individual entrepreneur in Moscow – cost

Before close an individual entrepreneur in Moscow, it is worth deciding for yourself an important question: will you do everything yourself or resort to the help of a law firm. The final amount of funds spent will depend on this decision. But few people know what the range of prices for this service is in the capital, who can be trusted and whether the low cost of the service indicates low quality of performance.

Regarding the solution close an individual entrepreneur in Moscow on your own, here, first of all, you need to enter the state duty into the expense item. You will need to pay it in any case - both during independent liquidation and when contacting a specialized company. If you send documentation by mail, add the cost of postage as well - it will depend on your location and the weight of the letter.

In the case where the submission of documents is carried out by the deputy manager or his accountant, the price for notary services is added to the cost - the representative will need a certified power of attorney. Have you decided close an individual entrepreneur in Moscow yourself or with the help of qualified lawyers, you will need to pay off all debts, pay fines and penalties. So this item can not be taken into account when calculating the cost of the liquidation procedure.

The services of a specialized company will be more expensive: here specialists will work on collecting and filling out your documents, who will also analyze the condition of your company and give valuable consultations and advice. As a result, it turns out that close an individual entrepreneur in Moscow with qualified support, on the one hand, it is more expensive, and on the other hand, it is more reliable: good specialists will give you a 100% guarantee that the tax inspector will not find any errors in the applications they filled out. They will also help prepare and submit all reports, close bank accounts, and complete all matters with the Pension Fund and the Social Insurance Fund.

There are also frequent cases when entrepreneurs do not want to deal with the liquidation procedure on their own - for example, when this is associated with some difficulties, debts, and problems. In these cases, it is painless and most correct close an individual entrepreneur in Moscow The experts will help. Experienced lawyers and accountants will help minimize costs related to debt payments.

Again, if we talk about the speed of completing the procedure, then closing an individual entrepreneur in Moscow with the participation of professionals will be many times faster than if this is done by a person who is not versed in the legal intricacies. And delay and wrong steps often lead to losses - both time and money. All this is very important for someone who has decided for some reason close an individual entrepreneur in Moscow– due to bankruptcy, lack of profit or lack of prospects for this type of business.

How is the price for a service calculated by specialized companies? Usually there is a certain basic set of services, the cost of which includes payment of state duties, closing a bank account, and filling out all documents for filing with the tax office. According to this set of services close an individual entrepreneur in Moscow will cost 5-10 thousand rubles. Then there are additionally paid services: for example, assistance in preparing reports and declarations; handing over the cash register; completion of affairs with the Pension Fund and the Social Insurance Fund - and so on.

The cost of additional services greatly depends on the specific state of affairs of the company, on the volume of documentation and reports, as well as on the form of taxation. In other words, everything greatly depends on the scope of work and the number of employees involved. To find out the exact price for such services before close an individual entrepreneur in Moscow, ask for a free consultation about all possible options. Choose those that suit your price and feel free to sign a cooperation agreement. And if you have a full-time accountant, you can agree on regular consultations - this will cost less than a full comprehensive service, but there will be more guarantees that you will succeed close an individual entrepreneur in Moscow with a minimum of hassle.

How do we close an individual entrepreneur?

Why would it be beneficial for you to contact our company?

We will quickly close the individual entrepreneur in the shortest possible time - in just 5 days.

The price for services in our company is one of the lowest in Moscow.

We guarantee that we will close the IP in 1 attempt.

It’s easy to work with us – and all you need to do is sign the documents.

Maximum comfort: you mind your own business, and we do everything for you.

How to order a service from our company? You have several options: call and provide your details, send a request through the website or write by email. We will respond equally quickly to all forms of communication, communicate with you and close the IP within the specified period.

What is included in the cost of our services? Firstly, complete preparation of documents for submitting them to the tax office. Secondly, accompanying the client during delivery; if the client does not want to attend in person, we will close the IP without him. Thirdly, without a client, we can also receive a certificate of termination of the individual entrepreneur’s activities from the tax authorities.

Do you have employees in your company who need to be fired wisely? We will close the IP by involving our HR specialist. Our full-time financier will advise you on debts, and an accountant will help you fill out the declaration correctly and submit reports to the tax office on time. You can add as many options to the basic service package as you require to make the process of liquidating an individual entrepreneur as fast and comfortable as possible.

With a different set of services, we will close an individual entrepreneur at different times. Thus, we will prepare an application for liquidation in 30 minutes, certify the documents with a notary on the day of application, and submit the documents to the tax office the very next day after the application. We will receive liquidation documents 5 days after your application. If desired, we will check with the Pension Fund of Russia - within 1 business day. We work quickly and professionally, without delaying deadlines or requiring additional fees for speed.

If you want to avoid problems in the future, and at the same time want to save effort and time, contact our specialized company. We provide services in accordance with the legislation of the Russian Federation: we will quickly and reliably close an individual entrepreneur, without breaking the law and within a tight deadline.

Relations arising in connection with the state registration of individuals as individual entrepreneurs, as well as in connection with the termination of activities as individual entrepreneurs, are regulated by Federal Law dated 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.

How long does it take to pay insurance premiums upon termination of an individual entrepreneur’s activities?

In accordance with Art. 432 of the Tax Code of the Russian Federation, payment of insurance premiums by payers who have ceased to operate as individual entrepreneurs is carried out no later than 15 calendar days from the date of making an entry in the Unified State Register of Entrepreneurs about the termination of business activities.

How much must I pay when terminating the activities of an individual entrepreneur?

Paragraph 5 of Article 430 of the Tax Code of the Russian Federation establishes that if payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months up to the month in which it became invalid. state registration of an individual as an individual entrepreneur.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of an individual’s termination of activities as an individual entrepreneur (Letter of the Ministry of Finance dated February 7, 2017 No. BS-3-11/755@).

Within what period must a 3-NDFL declaration be filed upon termination of the activities of an individual entrepreneur?

The taxpayer is obliged to submit a declaration within five days from the date of making a record of state registration when an individual terminates his activities as an individual entrepreneur in connection with his decision to terminate this activity in the Unified State Register of Individual Entrepreneurs and deregister him with the tax authority as an individual entrepreneur (including for the period between the day of submission of the application for state registration of termination of activities as an individual entrepreneur and the day of exclusion of this entrepreneur from the Unified State Register of Individual Entrepreneurs (Clause 9, Article 22.3 of the Federal Law of August 8, 2001 N 129-FZ, paragraphs 10 and 11 of Art. 227 of the Tax Code of the Russian Federation, clause 3 of Article 229 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated January 13, 2016 No. BS-4-11/114@).

Is there a fine for late submission of the 3-NDFL zero declaration upon termination of the activities of an individual entrepreneur?

If an individual entrepreneur, upon cessation of activity, does not timely submit a declaration in form 3-NDFL to the tax authority, then the tax authority has the right to impose a fine of 1,000 rubles. for late submission of reports (zero) (clause 1 of article 119 of the Tax Code of the Russian Federation).

Is it necessary to notarize a person’s signature on an application for state registration of termination of activities as an entrepreneur?

This depends on the method of submitting documents to the tax office.

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

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

In other cases, the applicant’s signature must be notarized (paragraph 2, clause 1.2, article 9 of the Law on State Registration).

Is it necessary to notify the tax office and funds about the closure of a current account upon termination of the activities of an individual entrepreneur?

No no need. Since May 2014, the obligation of organizations and individual entrepreneurs to report to the tax office about the opening and closing of bank accounts has been abolished (Articles 5 and 6 of the Federal Law of April 2, 2014 N 59-FZ).

What documents must be submitted to the Federal Tax Service when terminating the activities of an individual entrepreneur?

State registration when an individual ceases to operate as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:

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

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

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

Do I need to notify the Pension Fund about the closure of an individual entrepreneur?

The entrepreneur himself does not need to send any notification to the Pension Fund about the closure of the individual entrepreneur. The documents on the closure of the individual entrepreneur are transferred to the tax office, the tax authorities exclude the individual entrepreneur from the Unified State Register of Individual Entrepreneurs and themselves transmit information to the Pension Fund of the Russian Federation that such an individual entrepreneur is no longer listed in the register (Clause 2 of Article 11 of the Law of December 15, 2001 No. 167-FZ).

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

According to paragraph 8 of Art. 22.3, clause 1, art. 8 of the Federal Law of 08.08.2001 N 129-FZ, state registration, when an individual ceases to operate as an individual entrepreneur, is carried out within no more than five working days from the date of submission of documents to the registration authority.

By virtue of clause 9 of Art. 22.3 of the Law on Registration, the state registration of an individual as an individual entrepreneur loses force due to the adoption by this person of a decision to terminate business activities after making an entry about this in the Unified State Register of Individual Entrepreneurs.

In what ways can I pay the state fee?

The state fee for closing an individual entrepreneur in 2017 is 160 rubles.

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

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

An entrepreneur can use the online service of the Federal Tax Service “Payment of state duties”.

In order for the fee to close an individual entrepreneur to be paid, select the item “State fee for registering the termination of an individual entrepreneur’s activities as an individual entrepreneur”, and then click “Next”.

Fill in the fields. In the “Residence address” item, an additional window will open, fill out everything according to the instructions and then click “Next”

Check all your data again and choose how you will pay the state fee: “cash” or “non-cash payment”.

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

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

Yes, you need to pay for 11 days of April. Paragraph 10 of Article 346.29 of the Code determines that the amount of imputed income for the quarter during which the taxpayer was deregistered due to the termination of business activities subject to a single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in notification of the tax authority about the deregistration of an organization or individual entrepreneur from registration as a single tax payer.

If the deregistration of an individual entrepreneur with the tax authority as a UTII taxpayer was not made on the first day of the calendar month, then the amount of imputed income for a given month is calculated based on the actual number of days the individual entrepreneur carried out business activities (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3/1530@, paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

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

Paragraph 3 of Article 346.32 of the Code stipulates that tax returns for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.

The Code does not provide for any specifics regarding the deadline for submitting a tax return for UTII in the event that the taxpayer ceases activities subject to UTII and is deregistered as a UTII taxpayer or individual entrepreneur.

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

Do tax authorities have the right to conduct a tax audit after the closure of an individual entrepreneur?

Tax authorities have the right to conduct tax audits of the business activities of individuals who, at the time of the audit, ceased said activities and lost their individual entrepreneur status (Determinations of the Constitutional Court of the Russian Federation dated January 25, 2007 N 95-О-О, dated May 26, 2011 N 615-О-О) .

The tax authority, as part of a desk tax audit, has the right to demand an explanation from the taxpayer if contradictions are detected in the taxpayer’s documents and (or) inconsistencies in the information provided by the taxpayer with the information available to the tax authority (clause 3 of Article 88 of the Tax Code of the Russian Federation). The form for the requirement to provide explanations is given in Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 05/08/2015 N ММВ-7-2/189@. The requirement must indicate what the errors and contradictions are.

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

Federal Law dated 01.05.2016 N 130-FZ from January 1, 2017 for failure to provide within five days the explanations required in accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, in case of failure to submit an updated tax return within the prescribed period, clause 1 of Art. 129.1 of the Tax Code of the Russian Federation introduces liability in the form of a fine in the amount of 5,000 rubles. (for repeated violation during a calendar year - 20,000 rubles) (clause 2 of article 129.1 of the Tax Code of the Russian Federation).

Failure by the taxpayer to submit documents to the tax authorities within the prescribed period entails a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation, Determination of the Constitutional Court of the Russian Federation dated November 20, 2014 N 2630-O). A tax authority has the right to request documents during a desk tax audit only in cases provided for by tax legislation, which does not contain, as a basis for requesting documents within the framework of a desk tax audit, a declaration of tax paid under the application of the simplified tax system, the identification by the tax body of contradictions in the documents submitted by the taxpayer ( information).

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

No, you shouldn't. In the letter of the Ministry of Finance of Russia dated July 18, 2014 N 03-11-09/35436, communicated to lower tax authorities and taxpayers by the letter of the Federal Tax Service of Russia dated August 4, 2014 N ГД-4-3/15196@ it is stated that, as a general rule, the loss of the status of an individual entrepreneur applying the simplified tax system means the simultaneous termination of the simplified tax system.

Such taxpayers do not have the obligation to submit to the tax authority a notice of termination of business activities in respect of which the simplified tax system was applied (Letter of the Ministry of Finance dated April 8, 2016 No. SD-3-3/1530@).

The individual entrepreneur on the simplified tax system ceased operations (deregistered as an entrepreneur) on April 11, 2016. A notice of termination of business activities in respect of which the simplified tax system was applied was not submitted. What is the deadline for filing a declaration under the simplified tax system for 2016?

Since the individual entrepreneur ceased to operate as an individual entrepreneur on 04/11/2016 and a notice of termination of business activities for which the simplified tax system was applied was not submitted, he has no grounds for applying the norm of paragraph 2 of Article 346.23 of the Code.

Individual entrepreneurs must submit tax returns under the simplified tax system for 2016 in the generally established manner, i.e. no later than April 30, 2017. (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3/1530@).

Is it necessary to pay taxes when an individual ceases to operate as an individual entrepreneur?

In accordance with paragraph 1 of Article 3 of the Tax Code of the Russian Federation, each person must pay legally established taxes and fees. By virtue of paragraph 1 of Article 45 of the Code, the taxpayer is obliged to independently fulfill the obligation to pay the tax, unless otherwise provided by the legislation on taxes and fees.

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

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

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

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

If an individual entrepreneur ceased business activities in respect of which the patent tax system was applied before the expiration of the patent, the tax period is recognized as the period from the beginning of the patent until the date of termination of such activities specified in the application submitted to the tax authority in accordance with paragraph 8 of Article 346.45 of the Tax Code RF.

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

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

Discussed.

Where can I see if an individual entrepreneur has been excluded from the Unified State Register of Entrepreneurs?

You can check whether an individual entrepreneur has been excluded from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website in the “Check yourself and your counterparty” service on the “Individual Entity” tab, you must enter the OGRNIP and if the individual entrepreneur is closed, then the date will appear in the “Date of making an entry on the termination of activities.”

Termination of a citizen’s activities as an individual entrepreneur is not limited to just delivery and payment. In this regard, the following questions often arise: when closing an individual entrepreneur, what declarations and reports need to be submitted? Is it necessary to additionally deregister as an employer? Let us answer these questions in more detail.

Tax reporting when closing an individual entrepreneur

The deadline for submitting “liquidation” declarations depends on what taxation regime the individual entrepreneur applies.

Simplified taxation system (STS)

Figure 1. Title page of the “liquidation” declaration of an individual entrepreneur on the simplified tax system

Unified tax on imputed income (UTII)

Figure 2. Title page of the “liquidation” declaration of individual entrepreneurs on UTII

Unified Agricultural Tax (USAT)

The declaration for the unified agricultural tax when closing an individual entrepreneur is submitted within the same time frame as the simplified one, namely before the 25th of the month, following the date when an entry was made in the Unified State Register of Individual Entrepreneurs about the citizen’s termination of entrepreneurial activity.

When filling out the Cover Page code 96 is indicated(last tax period upon termination of business activity).

Thus, if an individual entrepreneur was deregistered on June 2, he must submit a declaration under the Unified Agricultural Tax to the tax office no later than July 25.

Patent tax system (PTS)

Neither an ordinary nor a “liquidation” declaration is submitted. Entrepreneurs of this regime are completely exempt from the obligation to submit tax reports.

General taxation system (OSNO)

Figure 4. Title page of the “liquidation” declaration 3-NDFL

VAT declaration

When closing an individual entrepreneur, the value added tax declaration is submitted in the same manner as a regular one, namely on time before the 25th of the month, following the previous reporting quarter.

Insurance reporting when closing an individual entrepreneur with employees

Individual entrepreneurs who do not have employees do not submit any insurance reports when deregistered from taxation.

Payment of contributions for oneself is made no later than 15 calendar days from the date of state registration of termination of activities as an individual entrepreneur, inclusive.

Upon termination of activities, individual entrepreneurs are required to submit appropriate reports for their employees

Note: in 2019, you do not need to separately deregister as an employer.

Calculation of insurance premiums (to the Federal Tax Service)

When an individual ceases to operate as an individual entrepreneur, the calculation of insurance premiums (hereinafter referred to as DAM) must be submitted until the day submitting an application to close an individual entrepreneur to the tax authority.

At the moment, there is uncertainty as to which code of the settlement (reporting) period must be indicated on the DAM title page. The fact is that the procedure for filling out the calculation establishes “liquidation” codes only for organizations. Thus, in Appendix 3 to the DAM, organizations during liquidation indicate the codes: 51, 52, 53 and 90 (depending on the period for which the document is submitted).

There are no such codes for individual entrepreneurs, and therefore it is unclear what to indicate to an individual entrepreneur: the code when submitting regular reports (21, 21, 33, 34) or the “liquidation” code established for organizations (51, 52, 53, 90).

At the beginning of 2019, the financial department provided clarification only for those individual entrepreneurs who are heads of peasant farms. They, in accordance with Letter of the Federal Tax Service dated December 25, 2017 N ГД-4-11/26372@, when submitting settlements in connection with termination of activities, must indicate the following codes:

• 83 – 1st quarter;
• 84 – half a year;
• 85 - 9 months;
• 86 - year.

From the text of the letter we can conclude that this clarification also applies to all individual entrepreneurs in general:

However, not all tax authorities adhere to this opinion and believe that on the title page when closing an individual entrepreneur it is necessary to indicate the usual code for submitting the Calculation, namely:

• 21 – 1st quarter;
• 31 – half a year;
• 33 - 9 months;
• 34 - year.

If for any reason you need to stop doing business, then you will have to close the individual entrepreneur. Liquidation of an individual entrepreneur is a fairly simple process (unlike liquidation of an LLC). In order to close your business, you need to take a few simple steps. So, how to close an individual entrepreneur yourself.

Closing an individual entrepreneur step by step instructions:

What does it take to close a sole proprietorship? You will need to perform a number of simple steps. At the same time, be careful when filling out documents, take receipts when paying duties. If you cannot come to pick up the certificate of closure of an individual business, it will be sent to you by Russian Post to the address specified during registration. Documents for liquidation of an individual entrepreneur can either be brought in person, sent by mail, or transmitted through your representatives (third parties). If you submit documents in person, then it is not necessary to have copies of the provided documents certified by a notary; this can be done directly at the registration authority with the help of a local specialist. If the documents are not transferred in person, then their notarization will be a prerequisite.

If you don’t want to go through the procedure of closing an individual entrepreneur or simply don’t have time, then you can contact the assistants of a law firm that provides this type of service. In this case, a minimum of actions will be required from you. But in fact, liquidating the activities of an individual entrepreneur is quite simple, so you can easily cope with this task yourself.

How to close an individual entrepreneur yourself? We follow a series of simple steps presented below.

Debt to the Pension Fund

First of all, pay attention to whether you have a debt to the Pension Fund to pay insurance premiums and payments. If there are no debts, great, you can begin the procedure for closing the individual entrepreneur. According to the new rules, the tax inspectorate will independently submit a request to the Pension Fund for the absence of debts, but if they still ask you for a certificate of absence of debt to the Pension Fund, then it’s okay, it’s very easy to get it.

Make copies of the following documents: passport, TIN, individual entrepreneur registration certificate, receipts for payment of payments to the Pension Fund, pension insurance certificate, OGRNIP certificate, extracts from the Unified State Register of Individual Entrepreneurs. Also, take the originals of these documents with you and go to the Pension Fund with which you are registered.

If there are no debts, then receive a certificate of no debt from the Pension Fund. If there are debts, then the Pension Fund will issue receipts to pay the debt; after you have paid off the specified amount at Sberbank, you contact the Pension Fund again with the paid receipts and receive the coveted certificate.

It is worth noting that if you have debts, it is also possible to close the activities of an individual entrepreneur, it’s just that subsequently the debt will be registered with you as an individual, and in any case you will have to pay it sooner or later.

Where to apply to close an individual entrepreneur?

Next, you need to find out which tax office you should submit an application to close your individual business. To do this, you can call the Regional Office of the Federal Tax Service. Its contacts can be easily found on the Federal Tax Service website or by calling the helpline.

Filling out the application form P26001

Next, the procedure for closing an individual entrepreneur involves filling out an application in the established form. To do this, you need to take an application from the tax office and fill it out yourself according to the sample; this can be done directly at the tax authority. By the way, it is now possible to submit a completed application not only in paper form, but also electronically, so the form (P26001) and instructions for filling it out can be downloaded from the official website of the Federal Tax Service, and then filled out at home. You can also download the current application form for closing an individual entrepreneur at , where you will also find a sample to fill out.

Payment of duty

How much does it cost to close a sole proprietorship? All your costs for independent actions come down to the state duty, the amount of which in 2013 is 160 rubles. It must be paid at Sberbank. You can find a receipt form on the Federal Tax Service website. After payment, do not forget to take your receipt. Please note that the bank cash operator is not responsible for filling out the receipt, so it is recommended to fill it out carefully and in advance.

Documents for closing an individual entrepreneur:

You must submit your completed application in form P26001 and the receipt for payment of the duty received from the bank to the tax office yourself. These documents can also be accompanied by a certificate of no debt received from the Pension Fund.

Obtaining a certificate

The deadline for closing an individual entrepreneur is 5 working days, after which you can return for your certificate of state registration of termination of the activity of an individual entrepreneur (Form P65001) and an extract from the register of individual entrepreneurs (USRIP). The documents that you received when opening an individual entrepreneur remain with you.

The step-by-step instructions for closing an individual entrepreneur are quite simple and anyone can handle it on their own.

Additionally: what is needed to close an individual entrepreneur in the Pension Fund of Russia?

If you have not received a certificate from the Pension Fund about the absence of debts before, now you need to contact them to submit information about the closure. Get a calculation of mandatory fixed contributions there. Pay the receipt issued to you at any Sberbank branch. This must be done within 12 days of receiving the certificate.

Please also contact the Social Insurance Fund to submit reports. If you opened a current account and/or registered a cash register, then you need to close the account and deregister the cash register. To clarify the procedure for deregistering a cash register, contact the tax office, and the bank will tell you the procedure for closing an account.

As you can see, the procedure for closing an individual entrepreneur is not complicated; closing an individual entrepreneur on your own will not cause any particular difficulties. Step-by-step instructions will help you quickly liquidate your business without difficulty.

Hello, dear readers of the site magazine! In today's article we decided to write about liquidation of individual entrepreneurs, namely step-by-step instructions, how to close an individual entrepreneur yourself , where they provided the necessary list of documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs, who just a couple of years ago enthusiastically took up starting their own business, are now forced leaving him to start something new or even get a job to get a stable salary.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, didn't justify itself. Someone wants to gain additional experience in their chosen field of activity as an employee, so that later with new strength and knowledge they can return to entrepreneurship and open their own enterprise anew. By the way, in one of the previous articles we already talked in detail.

In any case, a business once created becomes obsolete, and two Possible options for further developments: To do nothing(in this case, problems may arise with contributions to the Pension Fund (PF), as well as in other aspects) or close the individual entrepreneur. It is the second option that all further material will be devoted to.

In fact, this article will cover the following points:

1. Is it necessary to liquidate an individual entrepreneur and in what situations is closure simply necessary?
2. What documents are needed to liquidate your business?
3. What nuances can you encounter in 2019 when liquidating an individual entrepreneur and in what sequence should you act in order to do everything right (step-by-step instructions);
4. What may be the difficulties if an individual entrepreneur has accumulated debts and how, in this case, to close an individual entrepreneur with debts;
5. In some cases bankruptcy is a forced measure, and in some cases it is inevitable;

After analyzing all the information offered, it will be possible to generally assess how necessary it is to liquidate the individual entrepreneur, and also find out how to make it easier and better .

Let us consider in detail about the liquidation (closing) of an individual entrepreneur according to step-by-step instructions

1. When is it necessary to close an individual entrepreneur and why is this done 🖇

Running your own business is quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues yourself.

There are many reasons why an entrepreneur may start thinking about closing his business:

1. It is planned to open an LLC. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and gain additional opportunities, expanding production capacity and spheres of influence. Read also.
2. It turned out unprofitable or unclaimed, which means it was decided to change the type of activity or realize oneself as a specialist in the role of a hired worker in some other organization.
3. Constant tax pressure, which are very difficult for beginning entrepreneurs to cope with (you need to correctly calculate markups in order to get the desired net income after deducting all costs).
4. It was decided to switch to shadow mode(it’s better not to even think about this, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious liability, including imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close so as not to spend extra money and no longer carry on unnecessary documentation.

At the same time, the option of “hanging” an individual entrepreneur according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case you will have to list insurance contributions to the Pension Fund, taking into account the fact that they will not affect the size of the entrepreneur’s pension in any way. As a result, it turns out that the business is not being carried out, but money has to be spent on it.

Among other things, liquidation of an enterprise can be carried out in the following situations (no questions should arise here):

• death of an entrepreneur;
• officially declaring him bankrupt;
• the presence of a court decision regarding the suspension of the work of the individual entrepreneur;
• the foreigner's special permit allowing him to conduct business activities on the territory of the state has expired.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an individual entrepreneur:

1. Forcibly(if you have problems with taxes, laws or your own finances)
2. Voluntarily. When IP independently collects all the necessary documents and submits an application to terminate the activities of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should really only be accepted in those situations where further stable IP work is impossible for any reason.

It is best not to delay the liquidation so as not to pay insurance contributions, which are of no use if the enterprise is not operating, because they only increase the entrepreneur’s expenses.

In addition, if a voluntary decision to liquidate was made, then you will have to not only write a statement, but also collect a whole package of papers, which will be discussed below.

List of documents for closing an individual entrepreneur

2. Necessary documents for liquidation of an individual entrepreneur 📔

So to avoid fines and close your own business without unnecessary problems, you need to familiarize yourself with the list of required documents.

Often, already at this stage, some troubles begin to arise: Some papers are quite difficult to find, some you can’t figure out on your own, and in some cases you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a large number of pitfalls.

Among other things, do not forget that you will still need to pay a fee officially, although these costs are insignificant compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 rub.

If documents are submitted electronically (an electronic digital signature is required), the state fee absent.

So, to close an individual entrepreneur you will need a number of documents:

1. Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is sufficient).
2. Application in the approved form(). It is worth noting that it will need to be certified in a notary office by the notary himself or a person authorized for such actions (the position of the witness will be indicated on the form).
3. Extract from Pension Fund, confirming that there are no debts and all insurance payments up to the specified date have been made on time.
4. TIN card.
5. Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
6. A special extract received from the Unified State Register of Individual Entrepreneurs at the first stages of registration of an individual entrepreneur. It must indicate all types of activities, agreed with OKVED, that a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting all the necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration therein.

At the same time, during all this paperwork, you should pay special attention to filling out an application on a special form (application to terminate the activities of an individual entrepreneur), which can be downloaded from the link below, and can also be found freely available on the Internet, because this is the only document that will be needed fill in yourself.

Download

So, the application will contain the following information:

• personal data of the entrepreneur(his first name, surname, and also, if available, his patronymic; its absence is assumed for foreigners);
• OGRNIP (it will be indicated in the corresponding certificate);
• TIN directly of the person engaged in economic activity;
• to whom documents are submitted, containing the official reaction of government authorities to the application: whether it was considered or rejected for some reason (can be transferred either to the former entrepreneur himself or to someone by proxy or through mail services);
• contact information(you must indicate both an accessible telephone number and a working email address, so that if something happens, the officials considering the application have the opportunity to inform the person or remind him about the unsubmitted papers);
• signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person coming;
• information about the person who performed the notarization the application provided to him for its further transfer to the registration authorities (his status and TIN, this allows him to be assigned a certain responsibility).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies, it is worth checking again that all extracts and certificates are in place.

In this case it is necessary make sure the application is filled out correctly , which was described in detail above.

Step-by-step instructions for liquidating an individual entrepreneur. Main stages, documents + our recommendations

3. How to close an individual entrepreneur in 2019 - step-by-step liquidation instructions 📋

So, if a decision has been made to close the individual entrepreneur for one of the previously discussed reasons, and the main package of documents has been collected, you can proceed directly to the liquidation procedure.

Some people immediately look for outside help, turning to the relevant legal organizations for help, but in reality It's not that hard to do it yourself .

The most important- follow clear instructions and prepare all the papers in advance so that in the midst of the process it does not turn out that, for example, you need to pay some kind of fee or get an extract from the Pension Fund so that you can make sure that there are no debts or arrears in insurance premiums.

Next, a special algorithm will be proposed, following which you can independently liquidate your own individual entrepreneur in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an individual entrepreneur - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be taken before moving directly to the process of liquidating the enterprise.

Basically, they all involve working with accounts and various documents, as well as repaying debts existing at the time of making the decision to terminate one’s own business.

In addition, you will need to sort out existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step No. 1 - Paying off debts and putting reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all available papers, payslips and a card with a TIN. You will have to deal with existing debts, and also, if necessary, find the missing parts of the entrepreneur’s financial wealth.

As a result, if suddenly there are tax debts for the previous or current year, they will need to be eliminated immediately , providing all confirmation to the Federal Tax Service employee.

After this, the personalized accounting data is submitted to the Russian Pension Fund branch. It is necessary to provide information both directly on the individual entrepreneur and on all his hired workers, if any.

It is very important to take into account one point: submitting the relevant information to the Pension Fund is as important as directly paying insurance premiums.

The representative office of the Pension Fund must receive all reports in a timely manner, because then its employee will have to review the submitted papers, as well as within 2 days transfer all information necessary for further continuation of the liquidation process to the Federal Tax Service.

Closing an individual entrepreneur may take up to 5 days, however, it is worth considering that the procedure will take longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the Pension Fund, the Federal Tax Service may refuse to consider an application for liquidation of an individual entrepreneur (we’ll talk about the legality of such actions later).

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate an enterprise, it will be necessary to resolve issues with existing agreements and contracts.

The first option, which is the most optimal , is to fulfill all undertaken obligations in the shortest possible time. You can individually discuss with each person with whom the contract was concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (unilateral rupture). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations in order to complete the cooperation and release the company from obligations associated with 3rd parties.

In addition, it is worth noting that the individual entrepreneur will bear financial responsibility even after he becomes an individual (i.e., after the complete liquidation (closure) of the individual entrepreneur). In any case, you will have to pay off debts even if the individual entrepreneur is closed.

Resolving issues in court is not the best outcome of events, because we should not forget that individual entrepreneur always answers in all financial matters before its creditors and partners with all its property, and not exclusively with its authorized capital, as provided for in an LLC.

Step No. 3 - Dismissal of previously hired personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all the requirements of the labor code, and also pay off the social fund. insurance and Pension Fund to avoid possible problems.

In order to become familiar with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 from the Labor Code of the Russian Federation.

For the current tax period in FSS need to provide a form 4-FSS, and for Pension Fund prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

For convenience and speeding up the liquidation process, we offer download And fill out an application.

An example of filling out an application to close an individual entrepreneur from an Excel document

Step No. 2 - Pay the fee

You need to pay a state fee in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that from 2019, when submitting documents via an electronic signature (i.e. in electronic form), it is not necessary to pay a state fee.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All information for payment can be obtained from the Federal Tax Service, to which you will eventually need to go for a certificate of liquidation of the individual entrepreneur.

Sample of a completed state duty payment form:

Sample of a completed form for paying the state duty for the liquidation of an individual entrepreneur

The receipt must indicate recipient details, so sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

The paper confirming payment is also a mandatory document.

Step No. 3 - Completing the process of closing the IP

At this stage, the entire procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

These documents should be submitted to the Federal Tax Service only after all issues with various funds have been resolved: pension and medical funds. And social insurance. They, in turn, will transmit information to the tax office that the entrepreneur has fulfilled all the conditions necessary for liquidating his business related to their activities.

The process of processing the application and package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. In this case, you must remember to pick up a document confirming the transfer of all your documents indicating the date when the documents were submitted to the Federal Tax Service.

After the inspection is completed, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of liquidation of the enterprise.

Thus, I would like to emphasize once again that in fact the process of closing an individual entrepreneur can be divided into two interrelated stages.

The first implies the actual cessation of activity and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to sort out the funds, as well as the medical policy of each hired worker), close the current account (before this, you should make sure that all transactions are successfully completed), and also report to the tax authorities, eliminating debts.

In addition, at this stage it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the individual entrepreneur as an individual. faces (there will be their own nuances and difficulties).

After this you can go to main stage. You will need to write an application and also pay a fee in order to be able to provide a receipt. Next, you will have to visit the Federal Tax Service with all the documents. The wait for a certificate of termination of activity can last no more than 5 days, after which the enterprise is considered permanently liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have encountered financial problems in the course of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the procedure for liquidating an individual entrepreneur, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing towards your debts and complicating the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation on the foreign exchange market and taxes that are prohibitive for some types of business activities.

As a result, it seems to a person that the sooner he closes his business, the sooner he can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur if there are debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with an application to close an individual entrepreneur and if there are debts, service employees may refuse the entrepreneur this, as was said earlier.

The most interesting thing is that they do not have the right to do this, because nowhere is it prohibited by law to allow a person to liquidate his business in the case of accumulated debt.

The point is that an individual entrepreneur is liable with all his property , which means that even after he becomes an ordinary individual (i.e., after completing the process of liquidation of the individual entrepreneur), he will have to pay off those to whom he owes.

And this means that it will not be possible to hide from funds and government services. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents have been collected, the duty has been paid, and the Federal Tax Service employee refuses to accept applications, arguing that the entrepreneur should first sort out the debts and then deal with liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but to try first simply talking with a representative of the tax service, explaining the whole situation to him. He himself must understand perfectly well that a person will have to escape from his debts after the closure of the individual entrepreneur. impossible(legally), which means it doesn’t matter whether he is listed as an entrepreneur or not.

Despite this, it may conflict arises . Of course, as a last resort, you can go to court or go with a complaint to higher authorities to protect your rights, but there is a more cunning way, which involves a much simpler approach that saves nerves and time, which, as a rule, are spent on disputes.

It is enough to send all the necessary papers with notarizations, where necessary, by mail.

Important! All documents must be sent by registered mail with notification that the addressee has received it.

In this case, the Federal Tax Service employee will not be able to turn away, because the entrepreneur will have confirmation that the application was received on a certain date.

Of course, it’s worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can begin to pay off his debts as follows:

• voluntarily(in this situation, the person himself is interested in everything, receives extracts from the Pension Fund and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
• in a forced form(the most undesirable outcome, implying a situation where employees of the tax or Pension Fund file a lawsuit to recover the amount not paid in due time, taking into account possible penalties).

To avoid all possible problems, you need on one's own And in a timely manner be interested in the accrued amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that if something happens they do not all accumulate overnight and become truly unaffordable due to the combination of several debts in different government agencies.

So, after completion of the liquidation process of the individual entrepreneur the debt is transferred to the individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the business activity has been terminated. And all because the debt will have to be repaid in any case, given the fact that the current legal acts have established special deadlines for this.

According to existing legislation, namely the legal act 212-FZ (Clause 8, Article 16), a person gets a half moon (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his financial problems, so that there is a financial opportunity to both pay taxes and transfer all accrued insurance premiums until the individual entrepreneur is liquidated.

The 15 -daytime the period begins to count exactly from the day when the data that the entrepreneur ceased his activities was saved in the Unified State Register of Individual Entrepreneurs.

If physical the person has not proven himself during this time and has not repaid the debt, then the parties who should ultimately receive the money, have every right to file a court application.

It is worth noting that one of the disadvantages of an individual entrepreneur, compared to the same LLC, is the increased degree of financial responsibility. (We already wrote about this in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds to pay off debts.

The exceptions are the following components that cannot be withdrawn to pay off an individual entrepreneur’s debt:

• personal items that are not luxury items;
• Food;
• housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, there is one more nuance to consider: According to current legislation, the debt must be paid only for a certain period.

In this case, we are talking about the operation of the rule that establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided engage in liquidation of individual entrepreneurs if there are debts in 2019: all debts that arose before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand the repayment of these debts by going to court.

In such a situation, there is no need to look for a lawyer or be provoked. During the trial, it is enough to declare the limitation periods, which, of course, have expired a long time ago.

Based on all of the above, one important conclusion can be drawn: if you urgently need to close an individual entrepreneur, and there are accumulated debts, then they cannot become an obstacle.

After liquidating his business, the entrepreneur will still be obliged to repay them all. In order not to have to answer later before the court, fearing for the safety of personal property, which may be confiscated by the bailiffs upon his decision, it is best to pay all payments on time and not delay with pension contributions, which “drip” until the moment of official entry in the Unified State Register of Entrepreneurs that the work individual entrepreneur was terminated.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business because it does not generate a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

Therefore, now let’s consider such a concept as bankruptcy estate (this stage is included in the bankruptcy procedure for legal entities). It means all the property that can be sold in the future to pay off the debt.

It is also not subject to sale to pay off debt. a plot of land, if the only housing is located on it, as well as all kinds of personal belongings necessary for a person to live, for example, medical supplies and so on.

Among other things, a former entrepreneur has the right to appeal the inclusion of some of his things that are included in the lists for sale, but they cannot particularly influence the repayment of the debt. The total cost of such items should not be more than 10 thousand rubles.

Attention! There is one more nuance that an individual entrepreneur should also take into account when declaring himself bankrupt.

If a person owns only part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt’s share in the property.

Let's look at a small example. The former entrepreneur borrowed money to develop his business. In the end he ended up bankrupt. At the same time, the person owns an apartment in which he lives himself, as well as half of a private country house, which he shares with his sister as a summer house.

Eventually, the creditor has the right to draw the court’s attention to this country house, since it is not the only home of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be realized in court. Half of the house, belonging to the sister, will remain unharmed.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out with the expectation of obtaining a sufficient amount to pay off the debt. After completing this procedure, if it was possible to eliminate the debts, the person is released from responsibilities to his creditors in full.

6. Frequently asked questions 📢

Let's look at some questions that individual entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where can I get it?

This is a certificate of fulfillment by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, and fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

The certificate must be issued within 10 working days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

Example of a certificate of absence of tax arrears for an individual entrepreneur

Question 2. What documents are needed to close an individual entrepreneur in 2019?

The list of documents required to liquidate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it changes, it is insignificant.

It is necessary to ensure that forms and applications are up to date that are submitted to the tax authorities, the relevant documents must be submitted only new and valid to government agencies. Otherwise, the documents will not be accepted.

7. Videos 🎥

If you still have questions, we suggest watching videos that tell in detail about the liquidation of individual entrepreneurs.

7.1. Video: how to close an individual entrepreneur - what to do after liquidation

Watch the video that tells you what you need to know to stop the activities of an individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

Watch also the video where the bankruptcy trustee talks about the nuances of individual entrepreneur bankruptcy.

8. Conclusion 🗞

So, as discussed earlier, running your own business- the matter is quite complex and requires a lot of time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means something needs to be decided with the status of the individual entrepreneur: close it or leave inactive. Of course, the first option that comes to mind is the second one, which comes from natural human laziness, but it is not the most correct . Why?

The whole point is that a “hanging” individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to documents to a person who has long since opened another business or himself somewhere got a job can bring a lot of trouble.

After all, no one has canceled the payment of insurance benefits, as well as the maintenance of various accounting documentation, including reporting for various regulatory structures (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

1. It does not bring the expected profit that would cover all costs (for example, the cost of purchasing goods and renting a trading platform), and would also allow you to pay a regular pension contribution that does not affect the size of your future pension, and would bring a satisfactory bottom line income.
2. There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the individual entrepreneur, because you will have to pay off all the debts, but on the other hand, it will be possible to start all over again after all the troubles are resolved. To avoid problems in the future, we recommend reading our article - ?
3. The entrepreneur simply realized that he lacked practical or theoretical skills , which means you need to get them by working for someone. In this case, the case may not be closed if it is not planned to be idle for too long. After resuming work, you will not need to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
4. A decision was made to expand or retrain into an LLC . In this case, you will have to liquidate your individual business in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the individual entrepreneur, you will need to collect documents (an application certified by a notary office, as well as a tax identification number, extracts from the Pension Fund of the Russian Federation, Unified State Register of Individual Entrepreneurs, a certificate of assignment of OGRNIP and a check confirming the fact of payment of the duty) and begin the procedure itself, considering all its possible nuances .

Important! After the individual entrepreneur has been closed and liquidated, the documents must be stored for four years (in case questions and inspections arise from the Federal Tax Service, Social Insurance Fund, Pension Fund and other government agencies).

Closing an individual entrepreneur is not difficult compared to reorganization, so find the time and funds to liquidate the individual entrepreneur.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in resolving your financial issues, including the liquidation of individual entrepreneurs. Share your views on the topic and ask your questions in the comments below.