Is it possible to suspend the activities of the IP? Possible options.

The suspension of the activities of the IP is a stop of a business for a while with the ability to restore it after a certain period. It is usually necessary when the entrepreneur has problems preventing fully engaged in commercial activities. These may be family, financial problems, health care, etc.

The underwater stone of this wording is that in any law of the Russian Federation, such a concept is not written as a suspension of the work by the entrepreneur, there are only registration and termination.

Based on this, we can conclude that the temporary termination of activities is illegally. But in fact no. IP after registration can start working at any time (in a week, month, year), there are no restrictions for it. At the same time, the businessman has the right after some time to stop the activity, that is, not to enter into contracts, do nothing, not to sell, not fulfill. Just stop learning from your work. And after a certain period, you can start acting again. This is a temporary calm - suspension of IP activities.

Many businessmen are interested in: how to suspend the work of the IP, so that there are no problems with the law later? Who needs to be notified about it, how and what time?

How to suspend the activities of the IP legally?

It is not necessary to inform about the temporary suspension of work as an entrepreneur. Once in the legislation of Russia there is no such procedure, which means there are no persons authorized to make such documents, and the forms of statements are not developed.

At the same time, each businessman must remember that he has obligations to the state for paying taxes and compulsory contributions to extrabudgetary funds. It is obliged to provide all reporting to state bodies on time, otherwise he will be considered a violator, he will be sent notifications, to write out fines, and can also be submitted to the court.

At the same time, the lack of income, expenses, movements on the personal accounts open in banks (if any), non-working cash registers, no profit are not arguments for failure to provide documents into tax authorities.

Some entrepreneurs believe: it is enough to write a statement and notify the IFTS at the place of registration that IP temporarily does not work and no profit. But this is an erroneous opinion. For the tax inspectorate, it's just a piece of paper, it cannot be taken to note.

IP must submit tax return on their income. If there is no income and expenses, it means that the income tax is zero. With a single tax on imputed income, the entrepreneur must pay for a calculated income tax, even if he did not receive it. For employees, the businessman is a tax agent and should list the NDFL for them every month. If he does not give them salary, as it is temporarily not working, the NDFL will be zero. It is necessary to contribute to the Pension Fund of the Russian Federation.

If there are land plots and / or transport bought for commercial activities, then temporary non-use of real estate and vehicles does not relieve their owner from land and transport taxes.

In the case of litigation, any IP will be able to prove the lack of profit, if temporarily did not engage in business, but this fact will not pay from paying taxes, contributions, penalties and fines, if it did not bring documents to the IFST in time.

When fulfilling all his duties as an IP, timely submission of declarations and pay all obligatory payments, a businessman will be able to easily restore its work after some time as an individual entrepreneur.

How to stop the activities of the IP?

If a citizen suspends the work as an entrepreneur for a long period, it is better to officially terminate activities. After some time, if desired, you can register again in the tax authority as an IP.

To terminate the work, it is necessary to apply to the tax authority at the place of registration. A receipt is attached to it confirming the payment of state duty. At the time of the elimination of an entrepreneur, all taxes and other mandatory payments should be paid, there is no debts to counterparties and employees. A businessman can collect all the documents and submit them to the tax authority or contact the organization providing legal and accounting services.

If all the documents are issued true, there are no debts at the IP, then the tax authority excludes it from EGRIP, reports this in the PF of the Russian Federation and notify a citizen in writing. Now the former entrepreneur has no right to lead commercial activities on his own behalf.

If there are errors when making an application for termination of activities and / or debts to the creditors of the IFSN informs about it. He, in turn, should pay off all the obligations and submit documents without errors.

Termination of activity differs from suspension by the fact that the entrepreneur will not need to constantly submit a declaration into a tax and pay other mandatory contributions. But it will not work quickly to restore its work, you will need to re-register.

Entrepreneurship is always associated with risks. Sometimes they are so high that the entrepreneur is forced for some time to refuse to do business. Usually, in such cases, the question arises how to suspend the activities of the IP.

Nuances of legislation

Without unnecessary words, we immediately want to clarify: the suspension of the activities of the IP at the request of the business owner is not provided by law. He can only stop its activities completely. And this may occur or voluntarily or forcibly. But "freeze" work due to the economic crisis, an unstable situation in the market, diseases, absence of funds and other reasons, it has no right.

Way out

So, how to suspend the activities of the IP, if it is not permitted by law? Legal exits from the situation are only two. Which one to choose, depends on when an approximately an entrepreneur plans to return to commercial activities. If he is going to abandon commercial activities for a long time, it makes sense to completely close the PI. The fact is that it is possible to voluntarily removed from the records and again it is possible to put as much as possible - the law does not provide for any restrictions. Therefore, in this case, it is enough to fill out the appropriate application form and attribute it to the registration authority.

If the suspension of the activities of the IP is a temporary question, the businessman plans to return to commercial work soon, it is not necessary to close the official IP. That is, you can formally save this status, and actually the activity will not be conducted. However, before the state, all the same obligations will remain as if commercial activities were going, and there were income. The question of their absence of state supervisory bodies are not interested.

Responsibilities after suspension

So, what responsibilities remain for a businessman when the actual suspension of the IP activities is happening without its official closure? First of all, the entrepreneur is obliged to take the necessary statements to the social insurance fund, pension and FNS authorities. Regardless of whether he has income, he must pay all the necessary payments and, above all, taxes. This is especially true of cases when the entrepreneur is on the ECN, PSN or UNVD. Payments are carried out according to the rules enshrined at your chosen taxation system. Whatever the system is issued by an entrepreneur, he is obliged to pay contributions to the FSS and the Pension Fund.

If workers continue for him, it is necessary to pay all relevant taxes. Here it is necessary to take into account all the subtleties of salary accrual, save jobs. In addition, a businessman is obliged to continue to submit data on the average number of employees every reporting period. He must also continue to carry out an income-expenditure log. Of course, such a solution from an economic point of view is completely unprofitable. But this will allow you to suspend the maintenance of commercial activities for some time without the PI closing procedure. That is, when he decides to return to commercial activities, he does not have to undergo registration procedure again.

Closing IP

If a businessman decided to abandon business activities for a long time or suspend her indefinitely, it makes sense to completely close the SP. For this, the following papers must be submitted to the tax at the place of your residence:

• Statement of the P65001 form that you want to close your IP. You can fill out the form of both hands and print filled on the computer. The only rule - on paper should not be any correction and blots, otherwise it will not be prompted.
• A receipt or any other payment document, on the basis of which you can prove, we paid for a full state duty in the amount of 160 rubles.
• Optional, but the reference of the Pension Fund is desirable. By a large set, this document tax authorities may request themselves in the Fund. Therefore, if an entrepreneur refuses closing due to the lack of this paper, such actions are considered illegal. In addition, even the presence of debt to the pension fund is not a reason to refuse to close. The law permits to repay this debt and after the liquidation procedure, but within the framework of the period established by the Pension Fund. Otherwise, penalties can be applied to you.

Pick up a document certifying the closure of the IP, you can in five days in the same tax. But on this, the liquidation procedure does not end. A former entrepreneur is also given about two weeks a message about this fact to the pension fund, as well as for the delivery of all necessary reporting in the FSS.

Please note if during your commercial activity he used the cash register, it should also be taken off. Otherwise, you need to be ready for serious fines. By the way, if the entrepreneur was a settlement account, it should also be closed.

After that, he can open an IP again at any convenient time. The law does not establish some temporary limit between closure and re-opening.

Individuals living in the Russian Federation have the right to engage in commerce. At the same time, starting business, the corresponding citizen becomes an entrepreneur and carries all the obligations associated with this until the loss of the relevant status. In this regard, the question becomes increasingly relevant, is it possible to suspend activities without closing the PI.

Registration of an individual entrepreneur

All individuals have the right to lead their own business only after registering as an individual entrepreneur.

The formulation of the newly created IP record is carried out by tax authorities on the basis of completed form No. 21001, to which the document should be applied to pay 800 rubles of the state duty, as well as to introduce a copy of the passport and evidence of registration in Russia.

In the event that a citizen correctly filled out the form and attached a full package of documents to it, the tax authority makes an entry on the newly educated entity of economic relations in Eagle. A new entrepreneur is assigned OGNIP and a list of recording No. 60009 is issued.

And from this point on, the IP arises a duty to transfer taxes to the domestic budget system, as well as on extra-budgetary funds. This commitment is maintained up to the elimination of the status of the entrepreneur.

Taxation of IP.

Since the assignment of OGRNIP and up to the date of loss of status of IP, individual entrepreneur remains certain financial responsibilities to the domestic budget.

The specific fiscal load directly depends on the tax system used by the IP:

• if an individual applies OSN or USN, then obligations for calculating and paying taxes occur with the real implementation of activities;
• citizens using UNVD or PSNs produce fiscal deductions to the budget, regardless of the fact of doing business;
• all operating IPs must take tax reporting, even if temporarily does not participate in economic operations.

It should be emphasized that any person who has the status of PE, annually transfer insurance premiums to extrabudgetary funds.

How to suspend the IP so as not to pay taxes

The operating domestic system of acts of rule-making in the field of creating business entities provides for the following operations related to the status of an entrepreneur:

• primary registration on the basis of statement No. 21001;
• amendments to the US form No. 24001;
• termination of activities using Form No. 26001.

The list of permissible actions is exhaustive.

At the same time, Russian legislation does not provide not only the possibility of freezing the status of an entrepreneur, but also does not contain a form of an application for the suspension of the activities of the IP. Submitting to the tax inspectorate of documents on the commission of operations with the EGRIP in an arbitrary form is unacceptable.

An individual can only terminate the activities of doing business by directing the appropriate statement to the IFST. And only after making a record of the Elimination of IP, a citizen will be released from all fiscal commitments to the budget.

As a conclusion, it should be noted that the answer to the question is whether the IP activity can be suspended without closing it, will be negative. The entrepreneur can only completely abandon the relevant status, for which he needs to submit to the tax the following documents:

• completed statement;
• receipt about paying 160 rubles of state duty.

The removal period from the accounting is equal to 5 working days.

"- The question with which individual entrepreneurs often face with the emergence of difficulties in business or desire to arrange a small vacation. Many believe that the IP has only two ways - active work or its complete cessation in case of failure. But the practice has shown that the correct suspension of activities allows you to rethink many questions, after which it is possible to resume the enterprise without the need to waste time and money.

What options exist?

To suspend entrepreneurship, you can use one of two ways:

1. Voluntary closure of IP. This option is suitable for businessmen who during a prolonged period do not plan to resume their business. Subsequently, IP is entitled to account and close as many times as necessary. For complete termination, a statement is required, after considering which a person is free to choose any path.
2. Temporary suspension of work. This method is optimal for entrepreneurs who plan to retain the status of the IP, but at the same time for some time they depart from doing business. The advantage of this method is that it is subsequently no need to re-undergo all design procedures. But there is a disadvantage that consists in preserving certain obligations to the country.

The feature of the status of the IP is indefinitely, so the state is not interested in the level of the profit of the businessman, the amount of transactions conducted by them selling or buying goods. Consequently, in confirmation of the suspension of the activity, there is no need. IP is entitled to rest any period and unlimited number once, without closing the enterprise officially. The main thing is to fulfill obligations to the state.

Suspension of the activities of the IP: Basic Rules

The first step is an individual entrepreneur must decide for what period he "freezes" business. If the suspension of IP activities is planned for several years, it is easier to close the enterprise, and through time to open it again. To do this, make a statement on the established form and attribute it to the tax service. As noted above, the entrepreneur has the right to stop and launching the activities of the IP unlimited number of times without any consequences.

The order of closing of the IP takes place in several stages:

1. Application application (form number P26001).
2. Payment of state duty.
3. Removing CCM.

To avoid mistakes when filling out the application, it is advisable to act according to the sample, which can be found on the Internet or separation of the FTS of your city.

If it is decided to suspend activities for a short period, further actions depend on the current taxation regime. If this is a USN or is on, the entrepreneur pays on the fact of the resulting profit. In the case where income is absent, and there will be no costs. But this does not mean that it is possible to avoid reporting. Zero declarations must be filled and transmitted to verify in the deadlines established by the legislation.

If the entrepreneur chose a patent form, ESHN or UNVD, payments are fixed. In this case, the suspension of the activities of the IP does not affect anything - the entrepreneur is forced to make payments taking into account current financial obligations. IP, which work on the form of taxation of UNVD. If there is no desire to pay, he has the right to get to the tax service and issue an application for removal from the record. In this case, at the time of suspension of activities, you do not need tax. If desired, return to work, it is enough to come to the FTS again and submit an application for registration. After consideration of the Candidage Document on the UAEN Return.

Obligations IP

The Tax System of the Russian Federation is constructed in such a way that the suspension of the activities of the individual entrepreneurs (albeit a short time) leaves a certain responsibility for the main controlling structures:

• PFR (Pension Fund).
• FTS (Tax Inspectorate).
• FSS (Social Fund).

Below will identify the obligations that remain for an individual entrepreneur in case of temporary suspension of activities:

• The implementation of regular payments in the FSS and the FIU.
• Feeding in the FIU, FTS and FSS full reporting package. Documents should be sent within the deadlines established by the legislation. This requirement is relevant even in the absence of income during the break period (declarations can be zero).
• Transfer of information on the average number of employees. The entrepreneur must remember responsibility to employees if IP acts as an employer. People who officially employed have certain rights. Ignore them in case of suspension of activities is prohibited. Otherwise, the IP may encounter problems.
• Keeping a bookkeeping book where the profit and expenses are recorded. This is necessary to solve two tasks - ensuring peace and reporting.

Closing subtleties IP

If the break is from the year and more, the justified step will be a complete cessation of activities. In this case, the entrepreneur must take a few steps. At the initial stage, you must go to the FTS and issue a corresponding statement. After that, the state duty is paid and a document is sent, which confirms the transfer of information to the PF (not necessary).

The next step is the audit whose purpose is to identify and repay current debts. Special attention is recommended to pay tax sphere. After stopping the work of the IP, the payment process of taxes stops, but before the application of the application in the FTS, all requirements of the legislation remain in force.

Next, it is necessary to attribute documents to close the PI in the fiscal service, for which it is worth contacting the FTS at the address of the registration of the enterprise. The term of consideration of the application is limited (five days), after which the staff of the FTS should issue a confirmation of the termination of the IP certificate.

After making changes to legislation, the tax service must independently inform the FSS on the removal of the IP from the accounting. This requirement is relevant for cases when IP has no hired workers. In the presence of such an entrepreneur must independently be taken into account in the FSS.

If the CCT was used during the work, it must be removed from accounting even before the closing of the PI. In case of suspension of activities in this operation, there is no need. The next step is to close the current account (if it has opened earlier). This requires to go to your bank and make an application.

In the presence of printing at the IP, it must be destroyed. This work, as a rule, perform those companies that are engaged in its manufacture. To do this, it is necessary to transfer the seal itself, place a statement, and also make a copy of the passport and pay for services. All documents testifying to the closure of the PI should be kept for 4 years.

RESULTS

Suspension of activities is the perfect way for IP, which do not want to spend time on collecting paper for closure, and subsequently for opening a business. But the desire to take a break at all does not frees the entrepreneur from the obligations assigned to employees and the regulatory authorities. Note that the delays in the transfer of the declaration can lead to the accrual of large fines and penalties, so such developments should be avoided.

In addition, in case the company has hired employees, they will also have to continue to fulfill all obligations, that is, the obligations of the tax agent, as well as the obligation of the employer, which is a subtle moment in terms of preserving their workplace and wages. Such a question must be solved deliberately and taking into account how the period is suspended, as well as what rights of workers need and can be saved. All the time suspension also needs to be continued to provide information on the average number of employees in the enterprise for each reporting period and maintain its profitable-expenditure log. Of course, such a scheme of suspension of individual entrepreneurship brings little benefits, but still the main goal (temporary cessation of work with the preservation of the status of the individual entry) will be achieved.

Suspending the activities of the IP without closing: step-by-step instructions.

But up to this point, it is necessary to fully pay all its tax liabilities in the deadlines in which they paid during the activity. Submission of documents for closing the enterprise to the fiscal service authorities.
To do this, contact the FTS at the place of registration of the enterprise (not at the place of accounting!). As with the opening of the PI and when it is closed, the Law "On State Registration" establishes the term for their implementation of 5 working days.
Accordingly, within 5 days, the FNS authorities will issue a certificate of state registration of termination of activities as an individual registration. As a general rule, the FTS authorities independently withdraw from accounting of IP to the FSS, but only if the enterprises had no hired workers.

If such were meant - IP must independently reveal from accounting in the FSS.

Is it possible to suspend the activities of the IP? possible options

If IP enjoyed control and cash technology, when closed it should be removed from the account. For entrepreneurs who opened a settlement account in a bank, the next stage will be closed by contacting the Bank and submitting the appropriate application.

According to the Tax Code of the Russian Federation, after closing the invoice, notify the FNS bodies and extrabudgetary funds about this fact should be notified within 7 working days. If the entrepreneurial activity was used in the entrepreneurial activity, it can be destroyed, for which you need to contact the services of the same company that is engaged in the manufacture of seals.

A seal or stamp is served in the company, the application for its destruction, a copy of the entrepreneur passport and after the payment of the company's services is made of printing.

Suspension of IP activities

In fact, IP is entitled only to completely stop the existence of the status. If you suspend work, the businessman wants officially for a short period of time, then this option does not fit.

Attention

We will have to pass twice through registration procedures - to close the PI and before the re-opening of the business. The suspension of activities may be its unofficial, but the real cessation - IP maintains status, but the business does not lead and profit does not receive.

1. to transfer reports and declarations to state bodies in a timely manner;
2. make sure contributions for themselves in the FFR and FFOMS.

Before choosing such a way of suspension, it is possible to determine whether it is profitable, since the businessman will not receive profits from the enterprise, but the cost will remain the same.
Sometimes in order to prevent ruin or loss, wait for a more favorable time or have time to solve personal problems that hinder doing business, it is simply necessary to take some time out.

• Is it really necessary to close the case for this?
• And if you plan to return, you will have to undergo the opening procedure again?
• How profitable and easier to do the private entrepreneur in such a situation?
• How to make such a document documented?
• What could be the options for non-compliance with the "protocol" and what are they fraught with the owner of the business?

Whether the law will be "loose for a while" the individual entrepreneur is because it is called that business is on his own and risk, according to his understanding, reporting to the law on time and deducting the fees and taxes.

Suspension of the activities of the IP (2018)

Info

IP and to move from affairs for an indefinite period will not work. The existing codes and laws suggest that the activities of the entrepreneur can only be completely discontinued - voluntarily or forced.

• How to temporarily stop the activities of the IP?
• What responsibilities are saved?
• And if you completely close the SP?
• Temporary suspension of IP activities

How to temporarily stop the activities of the IP? Since, as noted above, there is no such concept as a temporary suspension of IP activities, and simply apply to the suspension of entrepreneurial activity will not work, there are two possible options. The first option is suitable for entrepreneurs who within a long period do not plan to engage in the coming months of entrepreneurial activities.

Is it possible to suspend the activity of the IP, without closing it

Yes, they will also have to submit a tax return, but since the activity is not conducted, the profit in it will be indicated as zero. In this case, taxes to pay will not be accrued, only a fixed contribution to the Pension Fund will remain. The entrepreneur must solve himself, whether these means and trouble be the status of the IP. Typically, entrepreneurs are not so difficult to apply to the zero declaration and ensure its future pension. And they can return to the activity when they wish. "Empty" declaration (so-called zero), even supplied for a long time, there will be no consequences for a businessman. The payer of a single tax, think twice for those entrepreneurs who are on the general tax system, suspending activities will be disadvantageous.

How to suspend the activities of the IP

Documents should be sent within the deadlines established by the legislation. This requirement is relevant even in the absence of income during the break period (declarations can be zero).

• Transfer of information on the average number of employees. The entrepreneur must remember responsibility to employees if IP acts as an employer. People who officially employed have certain rights. Ignore them in case of suspension of activities is prohibited. Otherwise, the IP may encounter problems.
• Keeping a bookkeeping book where the profit and expenses are recorded.
  This is necessary to solve two tasks - ensuring peace and reporting.

The subtleties of the closure of the PI. If the break is from year to year and more, the justified step will be a complete cessation of activities. In this case, the entrepreneur must take a few steps.
How can I temporarily suspend the activities of the IP? " - The question that individual entrepreneurs are often faced with the emergence of difficulties in business or desire to arrange a small vacation. Many believe that the IP has only two ways - active work or its complete cessation in case of failure. But the practice has shown that the correct suspension of activities allows you to rethink many questions, after which it is possible to resume the enterprise without the need to waste time and money. What options exist? To suspend entrepreneurship, you can use one of two ways:

1. Voluntary closure of IP. This option is suitable for businessmen who during a prolonged period do not plan to resume their business. Subsequently, IP is entitled to account and close as many times as necessary.

Suspension of an individual entrepreneur

If you decide to suspend your activity for a short time, then further actions depend on the tax regime on which you are. OSTNO - those systems on which taxes are deducted depending on the income of the business. The income will not - will not be payments to the tax service. However, declarations, though zero, you must submit. The law allows you to open and close the PI unlimited number of times, but the status of an entrepreneur is indefinite. Tax regimes of ENVD, ESHN and PSN provide fixed payments, so the temporary suspension of the activities of the PI does not affect them - payments should be carried out regularly. If you work in ENVD mode, you can apply to the FTS to withdraw from accounting as a payer of this tax. Once the activity is renewed, re-apply for registration on the payment of "inlets".

How to temporarily suspend the activities of the IP

The taxation of the IP from the moment of assigning the OGRNIP and to the date of the loss of the status of the individual entrepreneur in the individual entrepreneur remains certain financial responsibilities to the domestic budget. The specific fiscal load directly depends on the tax system used by the IP:

• if an individual applies OSN or USN, then obligations for calculating and paying taxes occur with the real implementation of activities;
• citizens using UNVD or PSNs produce fiscal deductions to the budget, regardless of the fact of doing business;
• all operating IPs must take tax reporting, even if temporarily does not participate in economic operations.

It should be emphasized that any person who has the status of PE, annually transfer insurance premiums to extrabudgetary funds.

Preparation of the application. When closing the IP, the installed form of the P65001 application is applied. The document can be filled from hand (black ink in capital letters) or on a computer (Courier New, 18 font).

The application will require you to specify FULL NAME, INN and OGRNIP, as well as contact information and method for submitting a tax document. When submitting an application personally, the signature is placed in the presence of an FTS officer.

✔ Provision of receipt of the duty. In addition, the application requires the provision of a receipt for payment of state duty. Its size is 160 rubles. You can form a receipt on the official website of the FNS. To do this, you will need to fill out the necessary data. Also get it in the territorial separation of the tax inspection. Receipt is paid in the bank branches, in the Internet banking system or through the terminal. ✔ Extract from the FIU.