Elimination of SP is step by step. How to close ip. We receive a document on the closure of IP

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 a large number of companies providing legal services on the market, which will be happy to 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 individual entrepreneur with pension fund debts.

Foundations

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

1. At the owner's own request;
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 the company is not difficult as a general rule, but if it has debts, this is a reason for the owners 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 a debt in the FIU can be rejected for appropriate reasons. Obstructing this can serve as a reason for the business owner to go to court.

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

Stages of IP closing

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

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 either download it or fill it out electronically).
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 the entrepreneur was registered in one of the districts of Moscow, then he should 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 clearly defined deadlines within which the owner must apply to special authorities or collect documents, but the consideration time 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, the property of the former entrepreneur can act as payment. And, as you know, it will not go at the market price at all. The amount of expenses recovered from the debtor will include the costs of these procedures, as well as remuneration to the manager.

But still, there is a way not to lose your own property if the capital of the entrepreneur does not allow you to make the necessary deductions for obligations. If the termination of activity was made due to bankruptcy, the court may agree and the 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

Each individual entrepreneur, acting and even just planned, should know not only how to correctly open an individual business, but also how to close an individual entrepreneur on their own. Undoubtedly, the questions “Is it possible to close an IP?”, “How to close an IP with debts?” and others like it will be of interest to many. So here are the instructions: how to close ip.

The very procedure for registering the termination of an individual entrepreneur’s activities cannot be called complicated. Although in this case there are some nuances. For example, the answer to the question “How to close an IP in Kazakhstan?” in no way suitable for those who are going to close the IP St. Petersburg or close the IP in Moscow.

When can I close an IP

The procedure for terminating the activity of an individual entrepreneur begins with the adoption of an appropriate decision. Of course, it is personally accepted by a person who is actually registered as an individual entrepreneur. In fact, there are other situations, with the onset of which the activities of the IP may be closed.

In accordance with the law of the Russian Federation, they can be:

Death of the IP;
court decision on declaring the individual entrepreneur bankrupt;
a court decision to forcibly deprive an individual entrepreneur of the right to engage in this type of activity;
a court decision on a (temporary) ban on the conduct of this type of activity of an individual entrepreneur;
termination of the document that allows the conduct of IP activities (for foreigners).

It should be noted that the closing procedure, according to court decisions, is, as a rule, compulsory. Specifically, the judicial authorities send copies of their decisions to the registering authority, which then enters these data into the appropriate register.

How to start the closing process

In fact, application for closure, filed with the tax registration authority at the place of residence, and represents the first step towards closing private business. However, before actually submitting this application, a person who has the status of an entrepreneur must carefully check whether any disputes remain unresolved, both with counterparties and government agencies. Of course, it is easier and easier to resolve all disputes in the status of an individual entrepreneur. Undoubtedly, reconciliations of settlements should be carried out in advance, debts repaid, accounts receivable from counterparties collected. It is easier to collect any debts through a specialized state body - the arbitration court, which deals with economic disputes.

It is also necessary to decide on the choice of the tax office where the IP will be closed. The actual choice is when the address of the place of residence or the tax office has changed since the moment of registration.
Next, you need to collect a certain list of documents. Contracts should also be terminated, both with state bodies and foundations, and with non-state organizations.

At the same time, employees must be dismissed in connection with the liquidation, medical insurance policies must be collected and returned to the place of issue. Contracts with health insurance and social insurance funds should be terminated. In the latter, to terminate the contract, you must also provide receipts for the payment of contributions (insurance) in full and in the prescribed amounts. Information about the dismissal of employees must be submitted to certain state bodies: the Pension Fund of the Russian Federation and the FSS of the Russian Federation.

Close an individual entrepreneur - the bank account will also need to be closed, if there was one, and at the same time, do not forget to take a document stating that you closed it. The seal must be destroyed, and in the manner prescribed by law.

So let's recap: the state fee must be paid at the bank and a receipt for this must be taken. After making the payment, it is necessary to check the CBC in the bank receipt with the CBC in the form of the receipt from the tax service. It is also better to double-check other details, because if they are revealed in the tax, the payment will not go through, as a result, the closure of individual entrepreneurship will be denied for the banal reason for non-payment of the state fee. According to the established model, an application must be written, a photocopy of the entrepreneur's passport and a power of attorney prepared (if we are trying to close the IP by proxy, that is, the attorney is doing this), the seal itself. All of the above documents, together with the seal, are submitted to the registration authority, which destroys the seal itself and makes a proper record about it. If an individual entrepreneur used a cash register, then it must be deregistered. In this regard, the necessary documents for settlements that were made in cash should be generated. The subtlety is also the fact that it is necessary to close the cash desk after closing a bank account so that the account balances can go through the cash book. After closing the current account with zeroing the balance, it is necessary to report this to the tax office, pension fund and social insurance fund within 7 working days in the prescribed form.

How to correctly fill out the P26001 form to close an IP

Form R 26001- This is a mandatory application for the closure of IP. Errors in filling it out most often serve as the basis for refusing the procedure for state registration of closure. Therefore, it is necessary to be extremely careful when filling out this application, because in case of refusal, the entire procedure will begin from the very beginning and the question “How much does it cost to close an IP?” in this case, there will be no exact answer.

So, first you need to download the application form P26001. Further, in the column "Name of the registering authority" you must indicate the tax inspectorate to which you intend to submit documents. To find out the name of the registration authority, as well as its code, there are 2 options. Firstly, you can go to the resource of the tax Federal Service and use the online service called "The address of your inspection." Secondly, you can simply call the tax office by landline and clarify which tax office you need to submit documents to close the IP.

Next, we proceed to determine the details of the IFTS. If you do not know what the IFTS code is, then you can leave this field blank. The region must be selected from the list and proceed further. In exactly the same way, it is worth doing with the district, and with the city, and with the category "settlement". In the event that there is no district or city in your address, then the fields are left empty. Regarding the street, only the first letters of its name are entered into the form, and then a choice is made from the proposed list. The house number must be entered manually. From the proposed list, you should select "Details of the registering authority, to which ...", then they should be entered in the appropriate columns "name of the registering authority", "code".

With the first paragraph, as a rule, no one has any difficulties, because subparagraphs 1.1.-1.3. extremely clear and simple, subparagraph 1.4. involves indicating the number (OGRNIP) from the form P61001 - Certificate of state registration of an individual as an individual entrepreneur.

Subclause 1.5. involves indicating the date of registration, fixed all in the same Certificate of state registration of an individual as an individual entrepreneur (form P61001). In subparagraph 1.6. simply indicate the personal TIN.
Paragraph two in this application is intended to be filled in by persons who are not citizens of the Russian Federation. It is filled in Latin letters and if you are a citizen of Russia, then just leave all the fields empty.

Paragraph three of the application is intended for the data of the main document that certifies the identity of a citizen of the Russian Federation on the territory of Russia. In subparagraph 3.1. indicate "Passport of a citizen of the Russian Federation." Accordingly, in subparagraphs 3.2.-3.6. indicate the series and number of the passport, time and by whom it was issued, as well as the unit code in the appropriate columns.

Item number 4 is again intended to be filled in by persons who are not citizens of the Russian Federation, therefore we leave all its fields empty if you are a citizen of Russia.

The field of paragraph five, which confirms that the information contained in the form is reliable and corresponds to the documents provided, is best left blank. At the same time, it is better to put a signature in the presence of a notary.

The columns of paragraph six must be filled in by a notary in accordance with Art. 80 "Fundamentals of the legislation of the Russian Federation on notaries".

The seventh point is filled in by the tax officer, who accepts the documents you have actually collected. They will be filled in by an official of the registration authority.

The sheet under the name A is a receipt for the receipt of documents that the individual entrepreneur submits to the registration authority for state registration of the closing of an individual's activities as an individual entrepreneur.

Sheet A, as a rule, is also left blank. It is also required to be filled out by an employee of the tax service, who accepts the actual documents.

A special case is filling out an application without a notary. In this case, form P26001 should be flashed. The only exception is a sheet with a receipt from a tax specialist. We clarify that it may not be needed at all. Most often, this sheet A is issued by the tax office immediately after receiving the documents. An individual entrepreneur is obliged to stick a piece of paper (small) on the back of the last sheet, on which the following must be placed in a column: “Lashed, numbered, ____ sheets. Applicant ____________ (full name of individual entrepreneur)”. Next is the signature and seal. It should be clarified that the thread with which the application is stitched must go beyond this sheet.

Taxes and reporting

It must be recalled that even after closing, an individual is fully responsible for his activities as an individual entrepreneur for the entire period in which he was a registered individual entrepreneur. Therefore, it is necessary to prepare in advance all the necessary reporting and pay all taxes for the period of activity, including debts, if any, in order to avoid problems in the future.
Recall that income taxes can be paid after the closure of the IP. Pension contributions must be paid before applying directly with an application for termination of activities. In order to avoid refusals to close the IP and any misunderstandings, you must visit your inspector in the pension fund in advance and ask him to calculate the required amount to be paid. Let us clarify that a certificate of repaid debts in relation to the pension fund is mandatory in the standard package of documents required for closing.

Standard package of documents and the sequence of their collection

Let us clarify the standard package of documents that is necessary for the smooth termination of the activities of an individual entrepreneur:

Form Р26001 - applications of the established form. Moreover, it must be written personally by the applicant, and then certified by a notary;
applicant's passport + photocopy;
TIN of the applicant + photocopy;
OGRNIP-certificate + extract from the USRIP, which were received during registration as an individual entrepreneur;
Certificate received from the pension fund, which confirms the payment of pension contributions, as well as the presence of any debts;
receipt of the paid state duty for the considered application for closing the IP.

When collecting a package of documents, the following nuance should be taken into account: the pension fund, as a rule, issues a certificate stating that there are no debts only after presenting a notarized statement on the termination of individual activities. Additional receipts for payment of all fees may also be required. In some cases, they are provided in order to slightly speed up the very procedure for checking the presence of debt. Note that the preparation of a certificate in a pension fund can take from 2-3 hours to several days (it all depends directly on the working hours of the department that conducts your business and the efficiency of employees).

What is the procedure for registering the termination of IP?

Only after the complete set of the above package of documents, it can be submitted at the place of residence to the registration authority. This operation can be carried out in different ways. So, it is quite possible to close the IP by bringing the document in person, or close the IP by mail. In the latter case, however, not only the application must be notarized, but also all photocopies of the documents that are provided. The only exception in this case are receipts for payment of state duty, as well as certificates provided by the pension fund, because they act as original documents.

The entire procedure for registering the termination of an IP, or, as it is also called, deregistration as an IP, starting from the day the documents are received, cannot last more than 5 working days. After this period, you can come and receive (or make a note when submitting documents about the desire to receive an answer by mail) the necessary package of documents, which confirms that you are no longer an individual entrepreneur.

What documents remain with you after deregistration as an individual entrepreneur

After making an entry in the register on the termination of activities as an individual entrepreneur, as a rule, a corresponding certificate of deregistration as an individual entrepreneur + a certificate of deregistration in the pension fund is issued. However, at the same time, all those documents that were received at the opening of the IP will remain on hand. For what and in what cases they can be useful? Firstly, after the closure of the IP, when contacting state bodies (for example, the social insurance service), experts recommend taking with you a certificate of closure, as well as a photocopy of it. The thing is that data on the termination of individual activities in this institution may be received with a delay, while the accrual, for example, of benefits to individual entrepreneurs is somewhat different from ordinary individuals. It is also worth clarifying that some benefits simply cannot be provided to individual entrepreneurs and without the appropriate documents they will simply be denied to you.

We hope that our step-by-step instructions on how to close an IP helped you and clarified many questions.

Profits can dry up, and customers go to a competitor, and now the time has come to close. Before you close the IP, you need to perform a number of preparatory actions: deregister the KKM, dismiss the staff, report to the funds, close the current account and eliminate all your debts. If you start the procedure, bypassing all these events, you can get hold of troubles: accumulate impressive tax debts, penalties and fines. And the termination of contracts with personnel after changing the status of an individual entrepreneur to an individual does look like hellish work. Necessary follow the sequence of actions and how - we will tell you.

Getting ready to close

The preparatory stage of IP liquidation is the most important and responsible. The paperwork waiting ahead will seem like nothing compared to the amount of work that needs to be redone before it.

Below is a step-by-step instruction for preparing for the closure of an IP in 2019, which must be followed in order to avoid the accrual of penalties for late payment of insurance premiums and problems with the dismissal of employees.

1. We close debts

First of all, take all the papers you have, TIN, pay slips and go straight to the tax office. Ask the inspector if you have debts and unpaid taxes. They may have formed by accident.

If there are debts, quickly pay them off and provide the Federal Tax Service officer with confirmation of payment. At the same time, you can pay off debts to medical and pension funds. Since 2019, the IFTS has also accepted contributions, so you won’t have to go far.

This action is, as it were, optional, since, according to Law No. 129-FZ, when liquidating an individual entrepreneur, tax employees do not have the right to demand a certificate from the FIU from you, and they are required to close you even if you have debts. But it is better not to lose sight of this step, the amount you have completely accumulated and you will have to pay it. Sooner or later. And it's better sooner than later with fines and fines. Moreover, you can find out the debt on contributions without leaving your home:

• In your personal account on the PFR website;
• On the website of the bailiffs;
• Or on the website of public services after registration.

2. We terminate all contracts

We are talking about agreements and contracts with partners and other third parties. Not with employees. There are two ways to terminate a relationship with them:

1. Complete all the promised work a little faster by agreeing with each third party individually.
2. Terminate the fulfillment of obligations unilaterally. The option is attractive, but do not forget that you will have to pay a penalty or incur other liability specified in the contract.

Before liquidating an individual entrepreneur, be sure to terminate contracts with third parties, organizations and partners, since the financial responsibility that lies with you as an entrepreneur will not go anywhere after the loss of status. And as an individual, you will still have to pay off all debts.

3. We dismiss the state

The next step before the liquidation of the IP is the dismissal of workers. You must notify them of your dismissal. 2 months before closing. This procedure is dictated in Article 81 of the Labor Code.

Be sure to make sure that each employee signs the notice you write. Send another notification to the Employment Center with the full name, position, qualifications and salary of each employee and report on the personnel to the Pension Fund and the Social Insurance Fund. For the current period, the 4-FSS form should be submitted to the FSS, and to the FIU: ADV-6-2, ADV-6-5, SZV-6-4 and RSV-1.

4. We deregister KKM

Almost all businessmen are required to use cash register equipment for the calculation. Exceptions are specified in Art. 2 FZ No. 54. It:

• travel companies;
• Taxpayers on a patent;
• Sale of securities;
• Public catering at educational organizations;
• Trade in lottery tickets;
• And some other types of work.

Until 2017, KKM could not be used by entrepreneurs on the simplified tax system and UTII, however, after the publication of the federal law of 2016 “On the use of cash registers”, both simplistic and imputed businessmen will have to acquire a cash register. If you have it, the next step to close the IP is to deregister KKM.

To do this, take your cash register and visit the tax office with it. An authorized person will check it and remove it from the register on their own.

5. Close the current account

The next step to take to close the IP is getting rid of the account. To properly close your current account, follow the step-by-step instructions:

• Pay off debts, pay taxes, loans, fines, commissions, fees, complete settlements with counterparties - do everything you need a bank account for.
• Withdraw the balance from the account either in cash or by transfer to a personal account.
• Next, you need to submit an application for closing an account according to the correct sample, which will be provided to you by a bank employee. Free presentation is not allowed.
• Wait for the bank's response, it will send you a notification with the date indicated in it, from which your account will be officially closed.
• Then wait for the notification of the actual closing of the current account, it will also arrive to you by mail.
• Report the closure to the FSS, FIU and the Federal Tax Service in person or by registered mail.

You may need a package of documents, the composition of which is determined by the bank. It must be specified in the agreement that you entered into to open an account.

How to close an IP in 2019

Now you have no way back. Accounts are closed, the staff is dissolved, reporting to regulatory authorities. It is already pointless to work, you can proceed directly to the closing procedure itself.

In order to close your IP correctly and the first time, follow the step-by-step instructions that are relevant for 2019 and consist of filling out a special form, paying the state fee, collecting documents and going with all this stuff to the Federal Tax Service.

1. Fill out the form Р26001

P26001 is a form of state registration of termination of activities as an individual entrepreneur. It has been operating since 2013, in which it was simplified as much as possible. The updated form consists of only one sheet, on which you need to fill in only 6 fields. You need to fill them in correctly, because it is precisely this stage is the most common cause of failure:

You can download the form on the site nalog.ru. The Federal Tax Service itself will also provide it to you, so if you are not too lazy to go, you can contact the tax office. There are also services for filling out the form, but the specialist who will be allocated to you will have to pay, the cost of his services is set individually.

2. We pay the state duty: how much does it cost

The fee for the procedure for closing an IP costs only 160 rubles the same as last year. You can ask for a receipt at the tax office or generate it online on the website of the Federal Tax Service, and then download it to your computer and print it. You can pay the cost of the fee at any Sberbank, after that be sure to save the receipt, it is included in the package of documents for closing the IP.

3. We collect a package of documents

TIN, passport, application and payment receipt - that's all the documents for closing the IP. The quantity is small. Check them again, make sure everything is in place, and go to your IFTS to turn them in. An employee of the service will accept your documents through the registration window and issue a receipt confirming the fact of acceptance of securities.

After 5 days, the tax authorities will decide to close the IP and issue you a certificate of registration of the termination of the activities of an individual entrepreneur and a sheet from the USRIP stating that you are no longer an entrepreneur. Follow him to the tax office, taking with you a receipt and a passport.

If you decided that your authorized representative would submit the documents for closing the IP, you had to certify with a notary a power of attorney on the legality of such actions. According to it, your intermediary can pick up a certificate of liquidation of the IP.

What is needed to close the IP to the debtor

If you still have unfulfilled obligations to the IFTS, the closure of the IP will still be successful. Because by law the tax authorities have no right to require you to repay these debts and providing a certificate of fulfilled obligations.

You can close the IP if you have debts:

• For social insurance;
• pension;
• Medical;
• Before workers;
• to creditors.

But remember that your debt will not be written off. It will simply pass to an individual and will be recovered in court.

Closing business remotely

If you do not have time to go to the Federal Tax Service, you can close the IP remotely - using the service on the public services website or by mail.

Online

Liquidation of IP through the website of public services is the fastest way. But it is relevant only for those who opened in the same way and are already an official user of this service. By default, they already have a digital signature and registration on the site, which is not so easy to pass.

If this is about you, and you decide to close your IP on your own through public services, follow the step-by-step instructions that are relevant for 2019:

1. Log in to the site, select a special service and send scans of the documents that are needed to close the IP: receipts for the payment of state duty, a document confirming the removal of you from personalized registration and the completed form P26001.
2. Wait for the notification that will come to your mail that the documents have been accepted for consideration.
3. Within 5 days, expect a response from the Federal Tax Service, and if you did everything correctly, a certificate of termination of the IP and a sheet from the USRIP stating that the individual has lost the status of an entrepreneur.

By mail

It is not difficult to close an individual entrepreneur by mail, you need to send all standard documentation by registered mail with a description of the attachment. You can use the services of courier services in Moscow.

Before sending, you will have to visit a notary and certify your own signature on the application. In no case do not sign in advance, this must be done in front of an authorized notary.

A certificate confirming the closure of the IP will be sent to you by mail to the address indicated during the registration of business activities, but only if you indicate in paragraph 2 of the application 3 subparagraph - “Send by mail”. If you indicated subparagraph 2, the tax authority will hand over the certificate personally to you or to your authorized representative.

We close IP through a third party

If an individual entrepreneur does not have time to close his business on his own, or a businessman is outside the country, he can shift this responsibility onto the shoulders of his authorized representative. Anyone can become it: a relative, friend, comrade, neighbor, company management, partner or lawyer.

Go with him to the notary to certify the power of attorney and proceed to mediation legally. Take with you:

1. Your passport and that of the intermediary;
2. TIN and OGRNIP;
3. Application for the closure of the IP;
4. Extract from EGRIP.

And make sure that the statement was issued no earlier than 5 days ago. Do not sign the petition, the notary must personally see and assure that he saw how you do it.

After going to the notary, your intermediary can submit documents and expect to receive a result legally.

Next steps: submit declarations

After the tax liquidates the IP, you will need to file a mandatory annual return on your tax regime:

If you still have not paid off your debts, it must be done quickly. Don't forget, penalties and fines continue to rise. If you have a personal seal, it is not necessary to destroy it.

After closing, you can immediately go through a new registration and open a business as an individual entrepreneur.

Reorganization of IP into LLC

You can end your business for a variety of reasons. For example, because of the need for reorganization. According to the law, it is impossible to transfer an entrepreneur to an LLC, since this is not a form of an enterprise, but the status of an individual. Therefore, before opening an LLC, you need to close as an individual entrepreneur.

LLC opening algorithm:

1. Creation of the charter of the future organization;
2. Development of a document on registration of an LLC with a name;
3. Drawing up an application for registration of an LLC;
4. Payment of state duty and receipt of a receipt;
5. Submission of all the above documents to the IFTS;
6. Waiting 5 working days;
7. Receiving notification of registration or refusal;
8. Registration with the FSS and the FIU, after which you will be assigned codes;
9. Development of own printing;
10. Opening a bank account.

After such simple manipulations, you will be entered in the state register as an LLC.

On your tax return, be sure to check the box for Reorganization.

How long to keep records

It is not difficult to close an IP, it is much more difficult to save all the documentation after the IP closing procedure. The retention period for the certificate is 4 years after its issuance. Accounting, tax accounting documents, as well as other papers on expenses and incomes of a once existing company must be kept for the same period - 4 years.

But personnel documentation may be useful even after 75 years. Exactly so much it needs to be protected from accidental loss. So do not rush to throw away piles of papers, they will remind you of the times when you tried yourself as a businessman for a long time.

This article will help you close an IP on your own without paying for the services of a lawyer and a notary. The termination of the activity of an individual entrepreneur (liquidation of an individual entrepreneur) is carried out in the same tax office where registration took place.

You can close an IP with debts!

Previously, the closure of IP was not carried out without paying off debts and providing tax certificates from the pension fund on the absence of debts. Now, if you do not provide a certificate from the FIU, the tax authority will independently receive this information by means of an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form (Article 22.3 of the Federal Law N 129-FZ). Thus, failure to provide a certificate from the FIU when applying for the closure of an IP is not a basis for refusing state registration. However, if there is a debt, then it should be understood that it will not disappear anywhere, and after the closure of the IP, it will be registered with you as an individual.

Let's decide what documents we need to submit to the tax authority in order to close the IP:

1. Application for state registration of termination of activity by an individual as an individual entrepreneur in the form P26001;

2. Receipt for payment of state duty for state registration of termination of activity by an individual as an individual entrepreneur.



Closing IP 2019 step by step instructions:

1. Download the current application form for state registration of the termination of activities by an individual as an individual entrepreneur - download form P26001 in Excel format and fill it out. This will help you fill out the form P26001 2019 with explanations. To view the sample and further print the generated state duty, you will need a free PDF file reader, the latest version of which can be downloaded from the official Adobe Reader website.

Attention!

In the case of filling out the application form manually, the filling is done with a pen with black ink in capital block letters. Filling using the software must be done in capital letters in 18 point Courier New font.

It is not necessary to certify your signature on the application with a notary when personally submitting documents for state registration of the closure of an IP (Federal Law N 129-FZ, Chapter III, Art. 9, clause 1.2, second paragraph).

When personally submitting documents for state registration of the closure of an IP, the applicant's signature is put only in the presence of a tax inspector.


2. In the formation of a receipt for payment of the state duty will help you, print and pay (160r) without commission in any bank. We support the paid receipt to the top edge of the application sheet P26001 with a simple paper clip or stapler.

This service also allows you to use the service of non-cash electronic payment. Since March 11, 2014 the Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force, from which it follows that the failure to provide a document confirming the payment of the state fee is not a reason for refusing to register, the tax authority can request it in the information system on state and municipal payments independently. Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet.

3. We go to the tax office, taking our passport with us, and submit our package of documents (application P26001 - 1 piece, paid state duty - 1 piece) to the inspector at the registration window. We put the applicant's signature on the application in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registration authority.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".

4. A week later (5 working days) we go with a passport and a receipt to the tax office and receive a record sheet of the unified state register of individual entrepreneurs (EGRIP), indicating the termination of an individual's activities as an individual entrepreneur.

Do you want to prepare documents for the closure of an IP, but do not want to understand the intricacies of filling out the P26001 form and are afraid to be refused? Then a new online service for preparing documents from our partner will help you prepare all the necessary documents for closing an IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.

The requirements for terminating the activities of an IP can also be found on the official one.


Leave your comments and suggestions for improving this article in the comments.

You can close an IP on any day: at least the next day after registration, there are no restrictions in the law. The taxation system also does not play a role.

It is cheaper to close the IP immediately, as you decide, because while the IP is working, you need to pay contributions. For a year - this is 27,990 rubles, for six months - 13,995 rubles.

Deal with debt

Some entrepreneurs think: "I will close the IP and will not owe partners." This is not true.

After the IP is closed, the debt remains, if it is not repaid, you can be sued as an individual. It's like with citizenship: when a person changes citizenship, debts in the former country do not disappear anywhere. Therefore, the first task is to deal with obligations.

Shake money without scandal

It is better to understand before the IP closes. As soon as you lose the status of an individual entrepreneur, the bank blocks transfers from your current account, and you can no longer legally pay with partners. You will have to come up with payment schemes through an individual.

The second task is, on the contrary, to collect debts. If clients give you old debts, and you closed the IP, this is illegal business. The tax will not like this, you can get a fine. In order not to take risks, shake off money from clients while the IP is working.

Close an account

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

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

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

If there is money in the account, the bank will give it back. Modulbank gives money when closing an account: you close the account from your personal account, specify the details for the transfer, and the bank transfers the money. You don't have to go anywhere.

Pay the state duty

You have to pay a state duty for closing an IP, in 2017 it is 160 rubles.

In order not to look for details, prepare a payment order on the tax website. Preparation takes five minutes: go to the site, select the item “State duty for registering an individual entrepreneur” → “State duty for registering the termination of a sole proprietorship as an individual entrepreneur”, and then follow the prompts.

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

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

Fill out an application

The next step is to fill out an application for the closure of the IP.

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

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

indicate the phone and mail you use. If the tax does not like something in the application, she can call. You will resolve the issue faster if she gets through to you;

fill in the fourth paragraph only if you are applying through a representative. In general, the application can be submitted by yourself or through an intermediary - an accountant, mother or any other person. The main thing is to indicate it in the application.

This is what the statement looks like:

How to fill print the application, but do not sign it. You can only sign in the presence of a tax officer, otherwise the tax application will not be accepted.

Submit documents to the tax office

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

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

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

Submit your own documents. The documents are accepted by the tax office at the place of registration of the IP. If you do not remember the address of your inspection, it can be found on the tax website.

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

By mail. Certify all documents with a notary, send them by letter with a declared value and a list of documents. The letter can go two weeks, a month, or it can be completely lost.

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

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

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

With any method of filing documents, the tax office gives a receipt: which employee took the documents, which and when. If you file in person, the tax officer will hand over the receipt, if through the mail - send it by letter, if through the site - you will download the receipt with an electronic signature.

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

Get an extract from the USRIP

To make sure that the IP is closed, you need to get a document from the tax office - an extract from the USRIP. The tax office has five working days for an extract, the period is considered from the next day after the submission of documents. If filed on May 15, the tax office will prepare an extract by May 22.

The extract looks like this:

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

How the tax authority will transfer the statement depends on the application for closing the IP. If they wrote that you would personally pick it up, then it would be handed over; if through an intermediary, it will be transferred to an intermediary, for example, a lawyer of Modulbank.

Pay dues

If you have an extract in your hands, pay insurance premiums: to the pension fund and the medical insurance fund. The time for payment of contributions is 15 days from the date of closing of the IP.

The amount of contributions is fixed and depends on the minimum wage. This year it is 27,990 rubles. The good news is that you pay a fee not for the whole year, but for the time the individual entrepreneur works. It turns out that from the first of January to the last day of the IP - the date when you were discharged from the EGRIP. If the statement is on May 13, pay contributions from January 1 to May 13.

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

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

Here's what to write:

who pays - "Individual entrepreneur";

document type. If you do not know how you will pay - in cash or by card, choose "payment document";

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

basis of payment - "Payments of the current year";

tax period - "Specific date", and set the date of closing of the IP;

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

The payment is made like this:

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

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

Submit your return and pay your taxes

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

Simplified. You need to pay taxes and submit a declaration by the 25th day of the next month after the date of closing the IP. If you closed on May 15, your deadline is June 25.

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

If you closed the IP on May 15, submit an application by May 20, submit a declaration for the second quarter by July 20, and pay tax by July 25.

Patent. If you are on a patent, you are lucky - you do not need to file anything with the tax office.

Store Documents

If you received an extract from the USRIP and paid off the tax, then everything is ready - the IP is closed. Congratulations!

Just save your documents. The tax office may come with a tax check, but there are no documents that you owe nothing.

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

Open IP again

A new IP can be opened at any time, even after the closing day of the previous one. There are no special conditions for re-opening, so everything will have to be done as for the first time.

The taxation system is maintained until the end of the year. If you worked on a simplification of 6%, the new IP will also be on a simplification. If you need another system, you'll have to wait until next year.