Liquidation SP required documents. Step: We bring documents to the Tax Office

Sooner or later, every individual entrepreneur asks the question: How to close an IP? This is a very responsible procedure, because there are many legislative nuances that must be observed. It is important to take into account all the pitfalls when closing an IP in order to avoid problems in the future: with incorrect or illegal actions, an individual can face serious problems from the control authorities. The reason for the occurrence of friction may be unpaid taxes or mandatory payments, reports not submitted on time, etc.

Deciding to stop entrepreneurial activity, a businessman can seek help from special companies. This service is provided by both legal and accounting firms. The choice in favor of a third party will make it possible to close the IP correctly, comfortably, but very costly. It is not at all necessary to contact a third-party organization, since you can carry out the procedure yourself. On the part of the individual, this requires care and compliance with regulatory requirements. Knowing the procedure for closing an IP, the entrepreneur will do everything quickly and avoid possible negative consequences.

Not all entrepreneurs can withstand the ever-changing economic environment in Russia.

Many businessmen are forced to close the business due to lack of profit. After completing their entrepreneurial activities, some of them choose a new direction in doing business, and someone is forever ready to say goodbye to the status of an entrepreneur and get a job under an employment contract, receiving a regular salary.

Reasons for terminating IP:

• the expected income is not received, there is no profit or business operations are not carried out;
• in the plans of an individual - the opening legal entity(registration of a company with another legal status);
• reduced ability to repay obligations due to an unbearable fiscal burden;
• official recognition of the bankruptcy of IP;
• illegal conduct of activities: there are no permits, permits, licenses, etc.;
• court decision on suspension, termination of activities;
• in cases where the individual entrepreneur is a citizen of another state, and the residence permit document is canceled, the residence permit is completed.

The reasons for the liquidation of a business are divided into:

1. Voluntary - the individual entrepreneur makes a decision on his own, collects documents and submits an application. Such a decision must be balanced. It is better to accept it if the business can no longer be profitable, impossible stable work IP.
2. Forced - there are problems with the tax service, legislation, or they are not satisfied with their own performance.

There can be many reasons, but one thing is clear: before a new start, it is necessary to complete what is available.

The procedure for closing IP in the new 2019 did not acquire any innovations. The primary goal of closing a business is that, upon liquidation, an individual entrepreneur receives an exemption from the need to draw up and submit reports, transfer taxes and mandatory insurance payments. In addition, running your own business involves other costs: rent, utilities, wage employees And so on.

When closing an IP, it is worthwhile to be aware that the entrepreneur bears full property responsibility. Article 24 of the Civil Code of the Russian Federation includes provisions that the personal property of an individual entrepreneur can be seized by decision of a judicial authority to pay off overdue obligations of an entrepreneur.

However, there are exceptions - property that is not subject to collection:

• the only habitable dwelling;
• the land on which this residential area is located;
• household appliances, personal items (except luxury items);
• professional equipment (in addition, the cost of which is higher than the minimum wage);
• food products;
• property to ensure the life of a disabled person;
• prizes and awards received by face, etc.

Before starting the procedure for liquidating a business, it is necessary to close all the resulting debts: unpaid taxes and contributions, debts to suppliers and staff.

It is recommended not to delay the liquidation of the case, because the IP does not work, but insurance premiums have to be listed. Until the closing data is entered into the USRIP lists, the entrepreneur is obliged to pay amounts in state funds RF (Pension and Medical), even if the activity is not carried out.

To liquidate a business, it is important for an entrepreneur to know what is needed to close an IP. Clause 1 of Article 22.3 of Law No. 129-FZ of 08.08.2001 contains information about required documentation. To close the case on your own, you need to prepare everything in advance Required documents, find out where to submit them and what sequence of actions to follow.

Advance preparation will help to avoid unnecessary paperwork, time-consuming visits to all instances and unwanted fines.

So, what you need to collect to close the IP:

• identity document (original and copy);
• a copy of the TIN;
• an application made on Form P26001;
• a receipt confirming the payment of the state duty;
• registration documents(certificate from USRIP);
• a certificate from the Pension Fund of the Russian Federation, which will contain information about the insurance premiums transferred by the individual entrepreneur, about his insurance experience and etc.;
• in the case when a third party is involved - a notarized power of attorney addressed to the official representative.

When collecting documents started in advance, it should be borne in mind that some certificates have a limited validity period. Therefore, you need to correctly plan your actions in order to avoid wasting time.

Step-by-step instructions for closing an IP

So, the closure of IP requires coordinated clear action.

Even before the liquidation of the business, the individual entrepreneur must submit the required reporting to all authorities:

• IFTS;

• FFOMS;

To avoid trouble, it is recommended to request a reconciliation with each off-budget fund and the tax office. This must be done even in the absence of movements on the current account and without operations. The presence of debts for the submission of declarations and other types of reporting serves as a reason for refusing to close the IP. Only after a successful reconciliation, cutting off all the "tails" of taxes and reports, it is possible to continue the liquidation.

As a result of the work done on verification - obtaining a certificate-extract from the relevant authorities. For example, in the territorial office of the Pension Fund, such a document is issued confirming the absence of debts. Certificates from the Social Insurance Fund have been abolished since 2016.

The following is the deregistration procedure. Cash register equipment. This applies to those individual entrepreneurs who were obliged to apply it depending on the type of activity. To deregister a KKM, you need to take the device, its technical passport, documents on its registration and use and provide them to the tax inspector.

It is carried out to identify outstanding debt obligations and amounts that are not returned to the individual entrepreneur from buyers. Debts include settlements with all counterparties with whom interaction took place, and to which, as a result, the IP did not transfer the required amounts. Debts may arise to staff, suppliers, the budget, extra-budgetary funds. Trouble-free deregistration of individual entrepreneurs is ensured by the repayment of all debts.

It would be ethical to notify suppliers and buyers in advance of a planned liquidation. This will help other economic entities to plan their activities, in in due course deal with emerging disagreements about debts, etc.

Dismissal of hired employees

According to the provisions of the Labor Code of the Russian Federation, it is mandatory to notify employees of the upcoming closure. Liquidation is communicated to employees 2 months prior to the planned closing date. If a person works for fixed-term contract, notice he should receive 3 days in advance. Those doing seasonal work are given a week's notice.

The law does not fix a unified form of notice, so the employer approves it independently. The notice must include the end date. employment contract and the reason for its cancellation. Upon receipt of the notification, the employee must sign, confirming familiarization with the document.

Despite the vague wording more applicable to organizations, SPs are also encouraged to give employees advance notice of termination. It is not possible to do this only in case of forced close. At the final stages of the work of the IP, final settlements with the personnel are made. Only after notification and calculation does the dismissal of hired workers take place.

The amount of the state duty for closing an IP is established by subparagraph 7 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation and amounts to 160 rubles. The amount is small, but difficulties may arise when filling out the details of the payment document. Filling in all the fields correctly is an important task, as a receipt containing errors will be rejected. The liquidation process will be suspended, and the fee will have to be paid a second time.

You can transfer the amount different ways:

• manually fill out a receipt (on your own or with the help of a bank employee) and deposit cash;
• fill in the details in payment terminal where payment can also be made in cash;
• enter data through an ATM, then the debit will be carried out from a bank card;
• you can pay and print the receipt through the online service of the bank used by the individual entrepreneur;
• information progress has touched and public services, therefore, it is realistic to generate a payment using a special portal of public services.

Whichever method the individual entrepreneur chooses, a check or receipt confirming payment must be attached to the package of documents submitted to the IFTS.

When liquidating an individual entrepreneur, closing an account is not necessary, but it is advisable for an individual:

1. Account movements can be perceived by the tax service as the functioning of a business. Naturally, after the closure of the IP, this is illegal, which can lead to suspicions of tax evasion.
2. Often, an agreement with a bank provides for the closure of an account upon liquidation of an individual entrepreneur.
3. For an individual, the conditions under which an account is maintained for a business are not favorable. Additional non-free parameters make life easier for an individual entrepreneur, but are completely useless and not important for an individual.

Please note that the termination of the contract with the bank will also take some time.

Filling out an application

An application for voluntary liquidation is completed on Form P26001.

unified form includes the following data to fill in:

• Full Name;
• OGRNIP;
• taxpayer identification number;
• contacts for communication.

The application is certified by the signature of the entrepreneur personally directly at the Federal Tax Service Inspectorate or in the presence of a notary when sending the document through an authorized person.

The entire package of documents required to complete the activities of an individual entrepreneur is submitted to the tax office at the place of registration. If the activity was carried out in another region or in another territory, the papers are transferred there personally, through a representative, by registered mail or in in electronic format.

An application can be submitted online on the State Services website. This requires a verified entry and digital signature. Documents are sent in a special order, which the program prompts.

The Federal Tax Service has 5 working days to consider the application and make a decision. When submitting documents through public services, the result of accepting or refusing the application comes to Personal Area physical person. The final document confirming the completion of the work of the IP is a notice of deregistration of the IP in the form 2-4-Accounting. In the USRIP, a note is made about the liquidation of the case.

The same citizen has the right to engage in entrepreneurship again after the closure of the IP, by registering again.

A new IP can be opened even immediately after closing. At the same time, no special conditions, the collection of documents is made as for the first time. But in current year the tax regime that was in force before is retained. A change in the taxation system is possible when applying from a new one. calendar year.

The question of whether it is possible to close an individual entrepreneur without paying off debts will probably never lose its relevance. Previously, such a procedure was unthinkable and impossible. Now small business is supported by the state in every possible way. Therefore, the laws provide for situations when a businessman is unable to pay off debt obligations. At the same time, the operation of a loss-making IP generates new debts, since the obligation to transfer insurance payments remains.

So, an individual entrepreneur has the right to close the case even if there is an outstanding debt. It should be understood that the liquidation of an individual entrepreneur does not mean the forgiveness of debts. This is only a procedure in which unpaid obligations are transferred to an individual. A citizen who has closed an IP is responsible for all the resulting debts with his property and funds.

Information on unliquidated obligations to suppliers is not included in the IFTS. That is, this information will not become an obstacle to the closure of the IP. A responsible entrepreneur will not enjoy the trust of counterparties. To prevent the occurrence conflict situation, you can draw up and sign a mutual agreement providing for the repayment of debts after closing. Otherwise, the IP has the opportunity, which means not voluntary liquidation, but forced, that is, the debt will be written off at the request of the court.

Each debt has a statute of limitations of 3 years. As for the debt to the budget, the situation is different here. An attempt to close an IP with such debt will not be successful. Taxes must be paid in advance to avoid penalties.

The presence of debts to extra-budgetary funds does not stop the procedure for liquidating an individual entrepreneur. But it is worth understanding that such a debt will not be forgiven and will not be forgotten. It is impossible to obtain permission for non-payment of contributions: funds will be requested from an individual even after the business is closed. To transfer payments to FIU entrepreneur given a deadline of 14 calendar days after the closure of the case.

Some IFTS refuse to terminate the activities of individual entrepreneurs until the debt to the Pension Fund is paid off. This is illegal, but no one is immune from such a turn.

Another important point is the presence of debt and the lack of funds to pay it off. If this is the case, the debt is collected at the expense of the property of an individual (with the exception of what cannot be seized by law).

The procedure for closing an IP is relatively simple, such as liquidating an organization, but it requires no less attention and responsibility. After weighing all the pros and cons, making sure that decision, you can start closing.

To do this, you need to carry out preparatory steps:

• pay off counterparties;
• terminate the contract with the bank;
• submit all forms of reporting;
• to reconcile with the budget and off-budget funds.

The final step will be to collect all the documents together and submit them to the IFTS. Having dealt with the process of liquidating an individual entrepreneur, one must not forget about the obligation to store documents for 4 years. They leave until the last moment an extract from the USRIP on closing a business, contracts, primary documents, etc.

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

Where to begin?

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

In a situation where the territorial tax office registers an individual entrepreneur, and another tax office registers, you should proceed as follows. Submit documents to the tax registration office. After five days (working) get an extract from the USRIP. After that, the territorial tax office is obliged to notify you of deregistration within one day (in accordance with paragraph 3.9.1 of the Order of the Tax Ministry No. BG-3-09 / 178 of 03.03.2004, as amended on 06.29.2012).

The procedure for self-closing an IP in 2018:

What documents are required to close a sole proprietorship?

After the required tax inspection has been determined, we proceed to the list of documents. According to Article 22.3 of the Law of 08.08.2001 No. 129-FZ, as amended on 07.21.2014, an individual entrepreneur is required to submit the documents listed below:

• form No. P26001 (application);
• a document confirming the fact of payment of the state fee, the amount of which is 160 rubles (receipt). Using the service "Payment of state duty" (website - www.nalog.ru), you can issue a receipt;
• a document (certificate) that confirms the fact of providing information to the FIU (to the territorial body); in principle, documents will be accepted without a certificate, since it is not mandatory (the tax office will receive the required information from the FIU in electronic form - in accordance with the law - No. 129-FZ, article 22.3);
• identity document - passport of the Russian Federation (with personal presentation of documents).

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

Debt repayment on fixed payments

If you decide to terminate your activity as an individual entrepreneur, then you are required to submit all tax returns and reports to the FSS (if you are registered), close your bank account (if any; after all transactions have been completed) and deregister KKM. These actions can be performed both before and after the submission of documents for closing. For the convenience of filing tax returns, you can use the www.gosuslugi.ru portal, which provides a wide range of public services - this will help you close the IP faster. According to paragraph 8 of Article 16 of Law No. 212-FZ, it is necessary to pay all insurance premiums within fourteen calendar days following the date of state registration of the completion of the activity of an individual entrepreneur. If more than twelve calendar days have passed since the closing, and you still have not come to the Pension Fund, then the PFR will send letters demanding to pay off the remaining debt at the place of registration. Failure to appear does not exempt from the obligation to pay the debt.

Features of closing IP on UTII. How to close an individual entrepreneur with employees?

There are no specific deadlines for filing declarations and paying taxes for individual entrepreneurs (terminating their activities) that are on UTII. IP must be submitted to tax statement- UTII-4 form, for deregistration.

How to liquidate business activities:

After reviewing these recommendations, you will learn how to close an IP with employees. The basis for dismissal is Article 81 (paragraph one) of the Labor Code of Russia. According to this paragraph, an individual entrepreneur has the right to dismiss pregnant women (in accordance with part 1 - article 261 of the Labor Code of Russia); women with a child under the age of three; single mothers who are raising a disabled child under the age of seventeen or a young child (under 14); with a parent (as well as the legal representative of the child) who is the sole breadwinner of a disabled person (child under the age of 18) or the breadwinner (only) of a child under the age of three in a family raising three (or more) children of minor age, even if that the other parent (or legal representative) is not in an employment relationship (according to part four of Article 261 of the Labor Code of Russia).

In paragraph one - article 81 - Labor Code it is indicated that it is necessary to notify the Employment Center at least 2 weeks before the date of the first dismissal (in accordance with paragraph 2 of article 25 of the law of 19.04.1991 No. 1032-1). Submit reports in the form 4-FSS, as well as RSV-1. Make payments on remaining employee contributions within fifteen days.

Submission Options

Documents can be submitted in one of four ways. Let's look at each of them in detail.

Method number 1. Submission of documents in person at the place of registration of the IP. Above, we have already talked about how to determine the tax office to which you need to submit documents. Now, the next step is to fill out Form P26001 (Application). On the website of the Federal Tax Service of Russia it is possible to download the current form form or you can take it to the Federal Tax Service. When filling out the form manually, use a black ink pen; fill in only in block capital letters. If you decide to use software to fill, it is recommended to fill in capital letters using the font type Courier New (height 18).

It should be remembered that the signature on the application is put only in the presence of a tax inspector. In the inspection of the Tax Service, you must take a receipt for payment of state duty. Or you can use the electronic service "Payment of state duty" (with the service of non-cash electronic payment). From March 11, 2014, failure to submit a receipt for payment of the state duty will not be a reason for refusing to register a termination (in accordance with Order No. 139n of the Ministry of Finance of the Russian Federation dated December 26, 2013). If necessary, the tax authority will independently make a request to information system on state payments, as well as on municipal payments.

Next, we go to the tax office and submit documents - form P26001 (1 piece) and paid state duty (1 piece). At the tax inspector we put a signature on the application. We take a receipt, with the inspector's note that he received the documents. And we wait 5 days.

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

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

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

Method number 3. If you are wondering how you can close an IP by mail in 2015, then this information is especially for you. When using this method, it is necessary to notarize the signature on the application (form P26001), pay the state duty and send the documents by mail (with a list of attachments and declared value). The date of submission will be the day the documents are received by the tax office.

Method number 4. We submit electronic documents through the website of the Federal Tax Service. How to close an IP via the Internet? There is nothing difficult. To do this, go to the website of the Federal Tax Service (www.nalog.ru) and follow the instructions below:

• on the main page of the official website of the Federal Tax Service, click "Individual entrepreneurs";
• on the page that opens in electronic services, select - "Submission electronic documents for state registration of legal and individual entrepreneurs” and follow the instructions.

When drawing up electronic documents, you should adhere to the established requirements: documents from several sheets are scanned in one file; the image must be in BW format (300×300 dpi, black and white with a color depth of 1 bit); in ready-made Documents must be a multi-page TIF file. The electronic package of documents must be certified by electronic digital signature applicant or notary. Important point- a key that is valid both at the time of signing and on the day the documents are sent to the tax office. After acceptance, the tax office sends a receipt to the sender.

Destruction of the IP seal

You can destroy the seal yourself or use the services of a company that makes seals. In case of self-destruction, it is necessary to draw up an application, a sample specially determined for this case, pay a state duty (for the destruction of the seal) and destroy the seal.

When contacting the organization, you must provide:

• an application signed by an individual entrepreneur;
• original receipt of payment of state duty from the bank;
• a photocopy of the entrepreneur's passport;
• a power of attorney from the individual entrepreneur to the person who will be responsible for the destruction (it must contain registry number and print imprint)
• seal or stamp to be destroyed.

What's next?

How to know what's in tax office closed IP? On the sixth day (working) after you submitted all the documents yourself or through a person acting on your behalf under a notarized power of attorney, you can receive an extract (record sheet) from the USRIP. In the event that the registration of termination of activity was denied, you will receive a document with the reason for rejecting the application. In this case, the decision to refuse is issued within the next 5 working days, starting from the date of submission of documents to the registration authority. In accordance with the law, refusal is provided in the following cases:

Disadvantages and advantages of sole proprietorship:

• if for any reason you did not submit the required documents or submitted them incompletely (with the exception of those that can be obtained upon interdepartmental request);
• if you mistakenly submitted documents to the wrong tax office (in case of refusal on this basis, you will be sent a decision indicating the name of the proper tax office and its address);
• if the notarial form of documents is violated (provided that this form is mandatory, and this fact is recorded in federal laws);
• if your application was signed by a person who does not have the appropriate authority;
• if there is a discrepancy between the passport data indicated in the application and the information received by the tax authorities from the authorities that replace or issue passports;
• if the tax authority has received your objection to entering information about you in the register.

In this article, we talked in detail about everything you need to know in order to close an IP. And a few more important notes. The FIU and the Federal Tax Service have the right to collect fines, penalties and arrears from you even after the IP is closed. They can do this only through the courts (in accordance with Articles 23 and 24 of the Civil Code of the Russian Federation; part three (paragraph four) and part four of Article 18, part one of Article 21 of Law No. 212-FZ). Completion of your activities as an individual entrepreneur does not relieve you of obligations for debts to contractors and employees. Debts will be collected even if you closed the IP. We recommend that you keep documents - tax and accounting - for at least four years after the termination of your activity as an individual entrepreneur.

If for any reason you need to terminate your business activities, then the procedure for closing the IP is ahead. The liquidation of an IP is a fairly simple process (unlike the liquidation of an LLC). In order to close your business, you need to do a few simple steps. So, how to close the IP yourself.

Closing IP step by step instructions:

What does it take to close an IP? You will need to follow a series 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 a certificate of closing an individual business, it will be sent to you by Russian post to the address specified during registration. Documents for the liquidation of an individual entrepreneur can either be brought in person, or sent by mail, or transmitted through their representatives (third parties). If you submit documents in person, then it is not necessary to certify copies of the documents provided 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 personally, then their notarization will be a prerequisite.

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

How to close an IP on your own? We follow a few simple steps below.

Debt to the FIU

First of all, pay attention to whether you have a debt to the Pension Fund for the payment of insurance premiums and payments. If there are no debts - excellent, you can proceed to the procedure for closing the IP. Under the new rules, the tax inspectorate will independently submit a request to the FIU for the absence of debts, but if, nevertheless, they require a certificate from you that there is no debt to the FIU, then it’s okay, it’s very easy to get it.

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

If there are no debts, then get a certificate of no debt to the FIU. If there are debts, then the Pension Fund will issue receipts to pay the debt, after you repay the specified amount at Sberbank, you apply again to the FIU with paid receipts and receive the coveted certificate.

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

Where to apply for the closure of IP?

Next, you need to find out which tax office you should apply to to close an individual business. To do this, you can call the Regional Department of the Federal Tax Service by phone. Her contacts are easy to find on the website of the Federal Tax Service or by calling the help desk.

Completing an application form P26001

Further, the procedure for closing an IP involves filling out an application of the established form. To do this, you need to take an application to the tax office and fill it out yourself according to the model, you can do this directly at the tax authority. By the way, now it is allowed to submit a completed application not only in paper form, but also in electronic form, 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. Also, the current application form for closing an IP can be downloaded at, there you will also find a sample filling.

Payment of duty

How much does it cost to close an IP? All your expenses for independent actions are reduced to the state fee, the amount of which in 2013 is 160 rubles. It must be paid at Sberbank. On the website of the Federal Tax Service you can find a receipt form. After payment, do not forget to take the receipt. Please note that the cash operator of the bank is not responsible for filling out the receipt, therefore it is recommended to draw it up carefully and in advance.

Documents for closing an IP:

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

Obtaining a certificate

The deadline for closing the IP is 5 working days, after which you can already return for your certificate of state registration termination of the activities of the IP (Form R65001) and an extract from the register of individual entrepreneurs (EGRIP). The documents that you received when opening an IP remain with you.

The step-by-step instructions for closing an IP are quite simple and everyone can handle it on their own.

Additionally: what is needed to close an IP in the FIU?

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

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

Foundations

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

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

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

Debt and liquidation

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

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

Stages of IP closing

In a situation where an individual entrepreneur has a debt, he can terminate the activities of his IP. Next comes phased plan actions that will help to close a company with debts:

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

   These documents can be issued both directly into the hands of the owner of the IP, and his authorized representative. After that, business activities are terminated.

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

Timing

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

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

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

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

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

Closing with a debt to the FIU

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

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

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

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

Closing a sole proprietorship with tax debts

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

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

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

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

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

Liability for late payment

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

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

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

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

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

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

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

Video: step-by-step instructions for closing an IP with debts

Good afternoon, dear readers!

Everything ends sooner or later, including exciting activities as an IP. So, you have firmly decided to close the IP, but do not know how to do it yourself. Let's take a look at this issue today.

Looking ahead, it should be noted that the closing procedure is fraught with a lot of pitfalls that you should be aware of in advance.

We will talk about them at the end of this article, and now we will consider the main algorithm for closing IP.

First step: Fill out an application in the form P26001

Unlike the procedure for opening an IP, very few documents will be needed.

It is necessary to fill out an application for closing an IP for the tax office, where you were registered as an IP in the form P26001:

This statement is very simple and does not require much explanation. You just need to carefully write down the details of your IP:

1. OGRNIP
2. FULL NAME
3. If you pick up this application in person, then in the second paragraph of the application you need to put the number “1”
4. Indicate your contact details: phone and email, so that the inspection can contact you if you have any questions
5. Attention: the signature is put only when visiting the inspection, in the presence of the employee who will receive it.

Paragraph No. 4 of this application is filled in by a notary if you submit this application by mail or through a proxy. When filing an application in person, you do not need to contact a notary!

Where can I get this application?

Second step: pay the state duty

Yes, the state will also have to pay for this procedure. Fortunately, they ask for little money, only 160 rubles in 2018.

You do not need to search for forms on the Internet, since there is a special service on the official website of the Federal Tax Service of Russia, where you can quickly issue a receipt for payment of the state duty for closing an IP.

Please note that there are two options for issuing a receipt for paying the state duty for closing an IP in 2018:

1. State fee for registration of the termination of a sole trader's activity as an individual entrepreneur
2. State fee for registration of the termination of a sole trader's activities as an individual entrepreneur (when applying through multifunctional centers)

That is, if it closes the IP through inspection, then we select the first option. If through the MFC, then the second.

Be sure to keep the paid receipt for the state duty, as it must be submitted with a package of documents for closing the IP to the Federal Tax Service.

Third step: submit documents to your tax office

We take the following documents with us:

1. Completed application form P26001 (see above);
2. Receipt of payment of state duty;
3. The passport.

And ... we give them to an employee of the Federal Tax Service. He will check them and issue a receipt on the documents received for the closure of the IP. Be sure to check it for correctness, and also make sure that this receipt is signed by this employee, dated and stamped. Of course, your passport will be returned to you.

You will also be informed of the exact date when you need to appear for “closing documents” for your individual entrepreneur. This should happen on the sixth business day after the submission of documents (but they may be invited earlier, as new deadlines for registering such applications are now being introduced).

Fourth step: We receive documents on deregistration of IP with the Federal Tax Service

On the sixth working day (but maybe earlier), you will receive an extract from the USRIP, which will say that the IP has ceased its activities.

But you may not receive the coveted extract if you are refused to close the IP. But this is very rare, as it is quite difficult to make mistakes in this simple procedure.

Now let's move on to FAQ on IP closure

Is it possible to close a sole proprietorship with debts?

Yes, now you can do it. And if you have debts to the PFR, FFOMS, the Federal Tax Service, creditors, and so on, then this should NOT be an obstacle in the procedure for closing an IP.

It is even recommended to first close the IP with debts, and then start paying off debts on taxes, loans and reporting. If this is not done, then the longer you “pull the rubber”, the more debts will accumulate ...

For example, while an individual entrepreneur exists (even if only on paper), an individual entrepreneur is obliged to pay contributions to the Pension Fund, pay taxes, submit reports ... Sooner or later, all this will turn into a huge problem, which will be more and more difficult to deal with!

Or another example:

There are neglected situations when an individual entrepreneur does not pay contributions to the Pension Fund for years, does not submit reports, does not pay taxes ... and waits for the bailiffs to block his personal accounts. And from the Federal Tax Service there are letters demanding to provide reports for previous years.

And if we take into account the fact that reporting is CONSTANTLY changing, then all this leads to the fact that there are special companies that will help fill out these reports. Naturally, such services do not cost three rubles.

So will my debts be written off if I close the IP?

No. You will pay everything, but already as an individual.

Do I need to deregister with the FIU?

1. If you were registered as an employer, then you will definitely have to complete all closing statements for employees. To resolve this issue, be sure to visit the PFR, FFOMS, FSS to reconcile the debt on contributions and reporting. You also have to properly terminate labor Relations with hired employees (if any, of course).
2. If you did not have employees, you still need to visit the FIU in order to reconcile and receive receipts for paying mandatory contributions “for yourself”. Please note that you have no more than 15 calendar days for this!

Do I need to file tax returns?

Necessarily. The faster the better.

Once again, we emphasize the importance of this moment: until you submit all the reporting and close the debts to the Federal Tax Service, PFR, FFOMS, FSS and others supervisory authorities- you will not be left behind.

Trust me, you won't be forgotten. Even if you are no longer an IP.

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