Closing IP Procedure. How to close IP

Due to different circumstances, an individual entrepreneur has to stop their business and close the enterprise. By virtue of this, the termination of the activities of the IP is quite ordinary practice.

There are a large number of legislative services in the market that will be happy to help in the design of all necessary documentation. To close the IP with debts in the FIU in 2019, this method is presented to the most simple, but requires certain costs: it is possible to eliminate the enterprise independently. Let's deal with more detail in the question whether it is possible to close an IP with debts on the pension fund.

Basis

To stop the work, it is not necessary to have a good reason for the causes, although this may not be done by the will of the owner of the enterprise. The legislation provides for a certain list of grounds that allow you to close an IP with debts in the FIU in 2019:

1. At their own desire of the owner;
2. The death of the owner;
3. By the tribunal's decision;
4. Recognition with bankrupt;
5. Termination, cancellation or expiration of the company's registration.

According to any of these grounds (apart from the completion of the work by the entrepreneur at his own request), appropriate documentation is necessary for closing the organization.

Debt and liquidation

The company's liquidation does not represent difficulties under the general rule, but if it has debts, for the owners it is a reason to contend. Hurry up to calm you, in the legislation of our country there are no cases in which the closure of IP with a debt to the FIU may be rejected by relevant reasons. The obstruction of this can serve as a business owner by reasoning appeal to court.

The closure of the IP is not a reason for exemption from cash payments on debt obligations in the future. Return debts will still have to.

Stages of closing IP

In a situation where indebtedness appears at an individual entrepreneur, he can complete the activities of his IP. Next, there is a phased action plan, which will help to carry out the closure of the enterprise with debts:

1. An individual entrepreneur needs to be filled in the established form a statement of termination of the activities of the IP. This statement business owner can get directly in the tax inspectorate or on its website (on which you can download and fill in the electronic version).
2. The next step should be paid for the duty, it is paid in all cases of the closure of the PI. You can make a payment in any of your city banks or online. Details for payment must be taken in the FTS or download on their website. It is necessary to be attentive when filling out the receipt, it will help to avoid unnecessary costs of forces and time.
3. Submit a completed statement in the form of P26001 and paid receipt is necessary in the tax service. The closing of the IP with debts in the FIU or in any other organ should be carried out in the same territorial separation of the tax service in which it opened (if the entrepreneur registered in one of the areas of Moscow, it should be closed in the same). Documents on the termination of activities as an individual entrepreneur in the FNS of Russia can be filed as personally owner and through his representative. In the second case, a power of attorney, which is confirmed by a notary. The elimination of IP with debts before the FIU also implies such a way to transfer documents as by mail.
4. After a certain time, the owner needs to receive the following documents in the tax:
   • Certificate of termination of the activities of the IP (form Р65001);
   • An extract from the Eagip.

   These documents may be issued as directly in the hands of the owner of the IP and his trusted person. After that, entrepreneurial activities stop.

Sample filling out an application for the closing of IP form P65001

Timing

The elimination of IP with debts before the Pension Fund does not provide for clearly fixed deadlines in which the owner should apply to special bodies or collect documents, but the terms of consideration are clearly limited.

In order to pay for the duty, fill out the application and submit documents to the FTS will have to spend only 1-2 hours. The application must be considered within 5 working days.

The debt repayment time is also limited. The elimination of IP with a debt to the pension fund obliges an entrepreneur conduct the necessary payments on debt within 2 weeks From the date of closing of the enterprise.

Dates, during which the tax return should be provided, depend on the tax regime on which the company worked:

• USN - up to the 25th day of the month, the subsequent closure of the IP;
• ENVD - until the status of an individual entrepreneur is eliminated.

Closing with debt before the FIU

In connection with the non-payment of mandatory contributions to IP employees to the Pension Fund, debt obligations arise, which, according to entrepreneurs, can serve an obstacle to the closing of the organization. But in practice, its elimination in the presence of debts is carried out in a standard manner provided for individual entrepreneurs who are not available.

When an entrepreneur decides to close an IP with debts, the pension fund, at the request of the tax authorities, should issue a certificate of the absence of debt. Such a requirement should not affect the process of termination of entrepreneurial activity, as it is possible to close the IP with the debts on taxes and the pension fund in 2019 the owner can be as prior to their payment and after.

Thus, the owner of the organization is given the opportunity to choose the most preferred version of the termination of the Company's activities and repayment no longer having an entrepreneur status. After passing the liquidation procedure, an appropriate entry will be made to the EGRIP, and these data will be transferred to the Pension Fund.

In case of refusal to pay, the debt may be charged with a compulsory procedure for the appeal of the Pension Fund to courts.

Closing of IP with tax debts

Debt liabilities of the company may not only be before the Pension Fund, as well as before other public and private organizations. A frequent occasion is the presence of tax debts. In this case, there is a completely natural question: is it possible to close an IP with a debt on taxes and the pension fund? In such situation the organization will have to close after paying off the debt, as well as all penalties on taxes. So it will have to pay off not only the bulk of unpaid taxes, additional costs are possible.

Before closing an IP with debts to the Pension Fund and the Tax Service, it is necessary to provide a tax return for the entire period of entrepreneurial activities. It must be done even if the owner did not actually behave business activities. In this case, it will not indicate income and expenses of the company (zeros). If such papers were provided in a timely manner, the report is needed only for the last tax period. If you, for some reasons, could not provide it within the prescribed period, then this can be done within 5 days after the elimination of the PI.

Not submitted in time of reporting documents entail a fine. So come to this process stands in advance and fully responsible.

In the absence of the owner of the IP funds for debt refund, as payment, the property of the former entrepreneur may appear. And she, as you know, will leave at all at a market price. By the amount of expenses that are charged with the debtor will include the costs of conducting these procedures, as well as the remuneration of the manager.

But still, there is a way to lose your own property, if the capital of the entrepreneur does not allow the necessary deductions for obligations. If the termination of the activity was made due to bankruptcy, the court may go to a meeting and debt obligations can be mitigated (the payment period will be delayed or decreased by debt burden will occur by installing payment).

Responsibility for untimely payment

Do not forget that debts in the FIU or FTS themselves are offenses and are responsible for them. In case of non-payment of the necessary contributions to the FIU of the Russian Federation, the entrepreneur may wait for penalties and penalties. If he did not contribute to payments to the Foundation or contributed them in a full amount, the penalty can range from 20 to 40% of the debt size.

The penalty, like a penalty, will be accumulated as follows:

1. The owner of the IP will require the requirement of the payment of debt;
2. If the requirement has not been fulfilled, payment is made from cash on the bank account;
3. In the absence of funds in the bank account, the FIU turns to court.

Debt obligations to the FTS have a similar recovery process.

Is it possible to close an IP with debts on taxes and the pension fund - the answer is unequivocal to this question, it is possible to do this. But in this case, it will not be easy to stop the activities of the IP, even if the debt accounts for taxes only.

With the FIU, everything is not much easier. But before closing the IP in 2019 with a debt to pension or other organizations, it is worth thinking if you can pay this debt and how you do it. Pay these funds will have to be paid at any scenarios, and when refused, the case will be sent to court. And in this case, the bailiffs can be applied to such a means as the confiscation of property - a rather unpleasant process. This may refer to the Pension Fund, tax, and other possible lenders.

Taking into account the above written, it should be concluded - payments must be done on time, otherwise the entrepreneur may wait for the problem and the size of them is directly proportional to the amount of debt.

Video: Step-by-step instructions for the closure of IP with debts

IP may cancel its status independently or using the services of specialized legal companies. The closure of the IP through the tax site is the fastest and convenient way to eliminate your entrepreneurial status. This method will also reduce the cost of the closing of the PI, which will be limited only to the size of the state duty.

Documents for the closure of IP

In modern economic conditions, the solvency of the Russians fell. As a result, the demand for a number of goods and services decreased. It puts many entrepreneurs in a difficult situation and made it think about the need to close the business.

Why many businessmen today decide to close SP? After all, it would seem, you can leave the right to resume activities at any time, and for the period of "idle" to submit zero declarations in IFTS. The main reason that encourages the closure of many entrepreneurs is the inspired amount of insurance premiums to the Pension Fund. Their size is revised annually towards the increase, and payments should be paid even subject to a loss from activity. The elimination of IP is the only way to stop accruals to the Pension Fund.

There may be other reasons for the closure of IP: the death of the entrepreneur, the translation of the business to another form, bankruptcy, the end of registration in the territory of the Russian Federation, judicial decisions, etc.

Close the IP via the Internet on the FTS website is quite simple. The applicant will need to pre-prepare the necessary documents:

• application for termination of activity as IP (according to the established form No. 26001);
• receipt about the payment of state duty.

As for the certificate of the absence of debt to the Pension Fund, it does not apply to the list of documents provided by law. Although many FTS demand it, despite the current legislation.

For the fact that the individual entrepreneur decided to close his business, he needs to pay state duty in the amount of 160 rubles. This money should be transferred to the inspection address in which the entrepreneur is registered. Previously need to clarify its details.

You can form a receipt for payment in a special service of the Tax Inspectorate "Payment of State Dummies". This will avoid errors when paying, because the necessary details will be indicated automatically. You can pay for receipt without commission in any branch of Sberbank. It is important not only to maintain a payment document, but also to check the details (Full name is true. Payers, CBC).

Filling out the form 26001 should not create difficulties for the entrepreneur. It must be specified in it:

• FULL NAME. entrepreneur;
• INN / OGNIP;
• registration date (it can be found in the windy);
• passport details (series, number, issue of issuing, who issued).

The remaining graphs in the form are intended for foreign citizens or for notaries (when transferring an application to the FTS with their help).

Back to the category

How to close IP online

The convenience of closing through the online service is that there is no need for a personal visit to the tax authority to transfer documents either by mail to send a registered letter. Submission of documents via the Internet is carried out through the electronic service "Feeding Electronic Documents for State Registration".

To transmit the electronic packet of paper documents must comply with certain specifications (there are special requirements for scanned documents). It is important to take into account that in order to use the Internet service, an entrepreneur should have a strengthened qualified electronic signature.

You can sign documents using the NOTARUS EDS. To do this, in the notarial chamber you need to find a notary providing similar services.

Electronic documents sent through the site, when receiving are packaged in a special transport container. When the inspection accepts documents for termination of the work of the IP, it issues receipt receipt (they need to be kept in case of tightening with closure).

Presented documents are considered within 5 working days. In the case of a positive decision on the closing of the IP, the applicant may come to the FTS for documents on the removal of it from accounting. He can do this personally either through a representative (with notarized power of attorney). With me, the entrepreneur must have a passport.

A package of documents that is issued when closing includes a list of ENGIC records and notification of removal from accounting in the FTS of an individual as an IP.

In case of refusal, the entrepreneur will receive a document in which the reason for such a decision will be justified. Thus, to close the IP online through the tax fairly simple.

After the closure, the entrepreneur will have 12 days to notify the Pension Fund to change its status. As a result, the FIU should make a settlement of insurance premiums. For their payment, former entrepreneur is given 15 days. After the expiration of the specified term, the FIU may apply to the court to recover contributions from the entrepreneur.

Some FTS themselves inform the Pension Fund on the Closure of IP. Then the entrepreneur remains only to wait for the receipt for payment by mail.

IP will have to fulfill a number of formalities for final status elimination: to dismiss all employees, to respond from accounting in extrabudgetary funds as an employer (FIU and FSS), to take off the cash register, close the current account, destroy the seal.

Not everyone is given to be born with Steve Jobs or Henry Ford. Increeding high hopes at the design stage of the business, it may turn to the first month or a screech to stretch until the first reporting year.

The terms of the management of both obvious and hidden can be changed. Tax laws or customs policies can work out, relationships with foreign partners can be confused. A bet on a bank loan or reduce benefits can be climbed. Suddenly, racketeers or competitors will encounter inspection bodies.

The reasons for the failure of business are very different, and the individual entrepreneur, forced to row against the current almost in full, understands it like no other. It can simply be tired of constant voltage and stress, round-the-clock employment and vintage problems that lay down on each other.

Decision to tie with business unconditional and final. However, this does not always mean that the person will immediately seem to change his legal status with the PI on an individual.

Many are slow with this decision, fearing the legal and financial difficulties that can accompany the closure of SP on USN without workers in 2019, and therefore continue to formally listed by an individual entrepreneur. But what is convenient for statistics and tax authorities is unprofitable for the national economy.

The own desire of an individual to complete the case not fulfilled expectations does not exhaust the list of reasons why business elimination can occur.

The law prescribed the following cases:

• deprivation of Russian citizenship of an individual entrepreneur;
• the end of the deadline for residence permit on the territory of the country;
• judicial prescription;
• official bankruptcy of the person, the owner of the business structure;
• transition to the service in state structures;
• the statement of the death of a businessman.

Bankruptcy and death - relatively voluntary reasons to cancel the business, the rest are in court. Judicial charge does not exempt the entrepreneur from financial expenses (except for state duty) and accurately does not contribute to an increase in free time, which could be used to open a new, more successful business.

To avoid the trial, it is enough just to carefully examine how to hold the closure of IP in 2019, and consistently perform an algorithm.

The first step for the entrepreneur, after he decided to terminate economic activity, is the alert about this staff. Labor legislation obliges an entrepreneur on the period of 60 days to inform his work workers that the business and their jobs will correspond to exist accordingly.

In a two-month term, the employer has the opportunity to pay off debt to employees, and those in turn - to psychologically prepare for loss of work and take steps to find a new place.

If you do not have the staff, you do not need to perform obligations before the employees of a priori.

The next mandatory point is the removal from the accounting of the CCT, which since 2017, in a slight exception, should use all IP on simplifying. Removing the cash desk from accounting should occur strictly in the presence of tax service staff.

However, IP remains still debts before the Pension Fund, the Tax and Fund of the Social Foundation, not to mention suppliers, intermediaries, buyers and other counterparties with which there are existing contracts.

However, the IP has the right to lose the status of an individual entrepreneur, not pushing current debt. Information about the fact that the closing of IP in 2019 was not published in official reference books, statistical collections, economic messengers and other official sources.

The entrepreneur is not obliged to notify his partners about this as well as lenders. With the loss of the status of the IP, the debts automatically and in full transition to an individual, which in court should pay all its property in court.

It is worth thinking about how to quickly close the IP in 2019 or not to rush with this decision and try to restructure a bank loan or take a job in a private person, review the terms of agreement with partners, etc.

Plus, working with counterparties is that it is possible to independently change the timing and methods of fulfilling obligations, unless otherwise prescribed by the contract.

In order to regain the status of an individual with a clean conscience, you need to do two simple items:

1. Perform the promised work and services, pay accounts if possible in earlier time than the contract is prescribed.
2. Recovers personally partners that you turn the business.

You can enroll and easier way - to terminate the agreement unilaterally without alerting the other party. But then you have to be prepared for the fact that the former partners will be put out a fine or a lawsuit to court.

Reset the debts before the tax and pension fund

In rare cases, IP has no, even trivial debts before tax. It is necessary to collect all the available calculation documents, take the taxpayer testimony and visit the tax.

The tax inspector will report the amount of outstanding debt and the way you can repay it.

In parallel, you can repay the obligations to the compulsory health insurance fund and the pension fund. In 2019, the tax authority is obliged to take insurance premiums as well.

Folding business from a private person commitment does not remove. However, the bank lending to the IP can change unilaterally or tighten the amounts and terms of payments due to the status change.

Hurry to the bank and repay the loan ahead of schedule - not the most reasonable decision. In a loan agreement, as a rule, there is a section where it is clearly stipulated, under what conditions and in what time frames can early to repay a part of the debt or the entire Suma.

Violation, even unintentional, items of this part of the agreement can turn into large fines and even more wasted spent time.

If it is decided to pay off debts before the financial structures before closing, then first should be consulted with a lawyer and the bank employees enshrined for you to clarify all the nuances.

The situation may arise in such a way that it simply will not have enough time to arrange all the papers on their own and run from one public service to another.

The law in this case offers the following alternatives to the closing procedure:

• personal presence;
• remotely via postal services;
• remote through the public service;
• via MFC;
• through a trustee.

Send documents on the closure of entrepreneurship by mail is easy if all the papers are decorated correctly and pre-certified by the notary.

If the signature was put before or after visiting the notary and documents sent by mail, they cannot be considered valid.

In the accompanying statement, it is necessary to choose the item "Send by mail", otherwise the certificate of the closure of the IP will not be submitted, but will require an appearance in the FTS personally or a trusted person.

If an individual is an entrepreneur at the time of registration is outside the state, it does not have free time or treatment is undergoing, it can reconcile all cases related to the design of documents, its trusted person.

The choice of a responsible person remains entirely for a businessman. It can be one of the relatives, a colleague at work, a neighbor in the landing, a cleaner or familiar notary.

However, two restrictions still have:

• juvenile;
• mentally insane citizens.

Categories that fall under these categories cannot act by trusted persons, and no lawyer has the right to issue a similar power of attorney.

In other cases, the algorithm how to close the PI in 2019 through the intermediary will look like this:

1. Obtaining the oral consent of a person to act a trustee.
2. Discussion with the deadlines in which it should start the procedure for closing a business.
3. Before issuing a power of attorney, it is necessary to collect all the documents: passports - IP and his trusted person; Tax number and individual entrepreneur number; statement in the prescribed manner on the closure of entrepreneurship; extract from the state registry.

If everything is true, the notary will assure power of attorney, and the mediator can continue to independently engage in all bureaucratic procedures.

Terminate the existence of entrepreneurship through the online service - this service available for those citizens who initially undergoed registration through the state portal were submitted through the system reports and references and have a valid digital signature. The keys for digital signature IP can get independently, through an accountant or other trustee.

Entrepreneurs who do not have access to the portal can eliminate the enterprise. However, the time for registration and receiving a signature will go about as much as if they decorated the documents in person or through the services of intermediaries.

If the entrepreneur has been using the Site Services for a long time, the closing procedure of the IP in 2019 will look like this:

1. Log in to your personal account and select the IP closing service without workers.
2. Send the scanned copies of the following documents: the receipt of payment of the state duty, filled with the form in the form of P26001, certificate of removal from accounting as an IP. Send them by making sure that all the necessary fields are filled correctly. Slip the electronic signature in all these forms.
3. Wait until the personal mail specified in the application will come notice that your documents are taken to consideration.
4. For five days, expect notification from the tax authorities and monitor the status of the PI closing procedure on the site. If everything was filled correctly and infance has no complaints, the certificate of evidence of the Unified Registry will be sent to the post office.

If the P26001 form is not closed on a computer, but manually, it is necessary to use only black ink and write with laying printed letters. Otherwise, the application will be rejected.

This is all related to simplified ways to close entrepreneurship. Comfortable, on the one hand, they still can not guarantee a private person that during the liquidation Business will not arise small difficulties and catch, which would require personal participation of an individual.

Below is discussed in detail how to complete the closure of IP on the USN without workers in 2019.

Step One - refinement of information. The order, headed in tax services, can be varied. The law-abiding taxpayer will not be superfluous to clarify the address of the FTS, in which it has been registered. To close the business will need to be there. It is also necessary to clarify which details should be at the receipt of payment of state duty. This information can be obtained on the FTS website.

Step two - writing a statement about the termination of the status of the P26001 form. Blank can be obtained in the nearest tax inspection or download from the public service. Simplified in 2013, the application is a form with six binding fields on the state registration of the end of the person's activities in the status of an individual entrepreneur.

When you set on a computer, you must use the font Courier New 18 p.

Mandatory rows for filling:

• an individual number assigned to the state registration of IP (orgnip);
• full full name, written or printed without errors;
• individual number of tax payer (INN);
• the method of filing an application and receipt of the certificate from the IFNS (choose the "1" code - receiving documents in person, the code "2" - by proxy, the code "3" is a postal shipment);
• e-mail worker;
• contact mobile or landline phone number or other methods that can be contacted by an entrepreneur.

With personal application, the signature must be put in the presence of a tax inspection officer. It is wrong to do this in advance.

Step Three - payment of state duty. For 2019, the fixed amount is 160 rubles. You can pay for it through your personal account, portal of public services or payment terminal. The receipt of payment is attached to the package of documents.

The step is the fourth - submission of documents to the tax inspection. The obligatory list includes: a passport and inn with copies, a statement for the cessation of status and a receipt of payment of state duty. The inspector, according to the Federal Law No. 129, does not have legal authority to refuse the IP in closing even in the previation of both the tax service itself and counterparties. In place, however, difficulties may arise. FUDING FTS can be challenged in court.

Within five working days, the tax service must confirm the closure of IP. The inspector must issue a certificate of termination in the hands of the entrepreneur and attach an extract from the Entrepreneur to him to deprive the status of an entrepreneur. The document must also indicate the OKVED codes for which IP from the current moment is prohibited from being prohibited before business registration.

Starting from 2017, the authority on the receipt of reporting and transfer of the insurance premium switched from the FIU to the tax service. For IP, this means that it is not obliged to inform the Pension Fund on the Closing of his Business. However, trauma contributions and reporting to insurance authorities in 2019 still need to be submitted separately.

Step Fifth - Closing the Account and Submission of the Tax Declaration. The certificate of termination of the activities of the IP was obtained and, it seemed, you could breathe calmly, however, some formalities were still remaining.

Close the bank account before or after the deprivation of the status of the IP is a decision remains for the owner. In some cases, this may require the tax office or bank employees. Must with the decision of the IP - to pay off with all debts immediately or continue to pay them as an individual.

The submission of the annual tax return is required. According to the legislation of the IP on the USN should make it up to the 25th day of the next month. If no earnings and spending for the period have no longer happened, the entrepreneur may fill out, indicating the percentage of UCIN, according to which the tax was charged: 6% - for an entrepreneur at "income", 7-15% - for IP on the system "Revenues minus expenses".

You should not forget that for violation of the deadlines for submission for taxation on taxation, a fine of 1000 rubles is relying. It is much easier to hand over the last report on time to provoke a new train of trips to the tax service.

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 on the closure of the business. This article will help you understand how to close the PI quickly and without loss. Knowing all the intricacies of the process, you can easily pass this difficult path. Following the further instructions, you can figure out how to close the SP on UNVD.

Where to begin?

First of all, we define the tax, where the documents must be submitted and on whose details pay the duty. To do this, we introduce www.nalog.ru in the address bar of the browser - the site of the Federal Tax Service of Russia, which is official. Your region will be listed in the field from above (upper part of the site). Click "Contacts, Appeals, Addresses". Next, choose the 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 FTS Regional Office, the phone of which is on the FNS website or in the help desk.

In a situation where the territorial tax puts the PP to account, and the other tax inspectorate registers, follows as follows. Submit documents to the registering tax. After five days (workers), get an extract from the Eagip. After that, the territorial tax is obliged to notify you of deregistration within one day (in accordance with paragraph 3.9.1 of the order of the MNS No. BG-3-09 / 178 of 03.03.2004 Ed. Dated June 29, 2012).

The order of independent closure of PI in 2018:

What documents are needed to close SP?

After the required tax inspectorate was identified, go to the list of documents. According to Article 22.3 of the Law of 08.08.2001 No. 129-FZ in the wording of July 21, 2014, the individual entrepreneur is required to submit the documents listed below:

• form 26001 (application);
• a document confirming the fact of payment of the state duty, the size of which is 160 rubles (receipt). Using the service "Payment of state duty" (site - www.nalog.ru), you can make a receipt;
• document (certificate), which confirms the fact of providing information in the FIU (to the territorial body); In principle, the documents will accept and without reference, since it is not mandatory (the required information tax will receive from the FIU in electronic form - according to the Law - No. 129-FZ, Article 22.3);
• the identity document is a passport of the Russian Federation (with a personal submission of documents).

Please note: if the documents are not served personally, but through representatives, the power of attorney and documents certified in a notarial manner are needed.

Repayment of debt for fixed payments

If you decide to stop working as an individual entrepreneur, then you must pass all tax returns and reports to the FSS (if you are taking into account), close the bank account (if available; after the execution of all operations) and take off the CCM. These actions can be performed both before and after submitting documents for closing. For the convenience of passing tax declarations, you can use the portal www.gosuslugi.ru, which provides a wide range of public services - this will help to close the SP faster. According to paragraph 8 of Article 16 of Law No. 212-FZ, it is necessary to pay for all insurance premiums within the fourteen calendar days following the post office of the state registration of the completion of the individual entrepreneur. If you have passed more than twelve calendar days from the moment of closure, and you have not come to the pension fund, then the FIU will send letters with the requirement to repay the remaining debt at the place of registration. No appearance does not exempt from the need to pay debt.

Features of the closure of SP on UNVD. How to close an IP with employees?

Certain deadlines for submitting declarations and paying taxes for IP (terminating their activities) that are on UNVD, no. IP must be submitted to the tax application - the form of UNVD-4, for removing from the account.

How to eliminate entrepreneurial 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 TC of Russia. According to this item, an individual entrepreneur has the right to dismiss pregnant women (in accordance with Part 1 - Article 261 of the TC of Russia); women having a child under the age of three; lonely mothers who bring up a child-disabled child under the age of seventeen or young child (up to 14 years old); with the parent (as well as the legal representative of the child), which is the only breadwinner of the disabled person (child under the age of 18) or the breadwinner (the only one) child under the age of three years in the family, raising three (or more) children of young age, even if that another parent (or legal representative) does not consist in labor relations (according to part of the fourth article 261 of the TC Russia).

In paragraph, one - Article 81 of the Labor Code states that it is necessary at least 2 weeks before the date of the first dismissal to notify the employment center (in accordance with paragraph 2 of Article 25 of the Law of 19.04.1991 No. 1032-1). Submit reports in the form of 4-FSS, as well as RSV-1. Payments for the remaining contributions for employees for fifteen days.

Options for submission of documents

The submission of documents can be carried out by one of the four methods. Let's look at each of them in detail.

Method No. 1. Submission of documents personally at the place of registration of IP. Above, we have already told about how to determine the tax to which documents need to be submitted. Now, the next step is to fill the P26001 form (statement). On the website of the Federal Tax Service of Russia there is an opportunity to download an current form form or you can take it to the IFTS. When filling out the shape into manual, it is necessary to use a handle with black ink; Filling to produce only with printed capital letters. If you decide to use the software to fill, it is recommended to fill in capital letters using the type of Courier New font (height 18).

It should be remembered that the signature on the statement is placed only in the presence of the tax inspector. In the Inspectorate of the Tax Service, it is necessary to take a receipt for the payment of state duty. Or you can use the electronic service "Payment of state duty" (with cashless electronic payment service). From 11.03.2014, the failure to submit a receipt of payment for state duty will not be a reason for refusing to register termination (in accordance with the order of the Ministry of Finance of the Russian Federation dated December 26, 2013 No. 139n). If necessary, the tax will independently make a request to the information system on gosreads, as well as about the municipal.

Next, we go to the tax and present documents - the form of P26001 (1 piece) and paid state duty (1 piece). With the tax inspectory, we put the signature on the statement. We take a receipt, with the mark of the inspector that he received documents. And we are waiting for 5 days.

Method No. 2. Submission of documents through a representative. The law establishes that when the IP is closed through a representative, you are obliged to closing the IP (on a trustee), which must be certified by a notary (in accordance with Part 3 - Article 185 of the Civil Code of Russia). The document that transmits the rights to the closing of the IP to a third party must include the following information:

• where and when issued;
• surname, first name and patronymic of the principal (individual entrepreneur);
• No. Certificate of registration of IP;
• surname, name, patronymic of the representative, as well as his passport data;
• a detailed list of actions that the representative is entitled to make;
• the date of the end of the power of attorney (in the absence - valid during the year);
• signature of the representative;
• printing and signature of an individual entrepreneur.

The application (form 26001) is signed personally and only in the presence of a notary (you can not refer to this action). Thus, the power of attorney to the closing of the IP is assigned, and the application form P26001. After that, the representative may submit documents to the tax.

Method number 3. If you are interested in how you can close PI by mail in 2015, this information is specifically for you. When using this method, it is necessary to notarize the signature on the statement (form P26001), pay the state duty and send documents by mail (with the description of the investment and the announced value). Day of feed will be considered the day of receipt of documents in the tax.

Method No. 4. Submit electronic documents through the FTS site. How to close an IP via the Internet? There is nothing complicated. To do this, go to the FNS website (www.nalog.ru) and follow the instructions below:

• on the main page of the official website of the FTS, click "Individual Entrepreneurs";
• on the opened page in electronic services, we choose - "filing electronic documents for the state registration of legal and individual entrepreneurs" and follow the instructions.

When making electronic documents, you should adhere to the established requirements: documents from several sheets are scanned with one file; The image must be in BW format (300 × 300 dpi, black and white with a color depth of 1 bit); In the finished form, documents must be a multiplocked TIF file. The electronic package of documents must be assured by the electronic digital signature of the applicant or notary. An important point is the key, valid and at the time of signing, and on the day of sending documents to the tax. After taking the tax sends a receipt in receipt by the sender.

Destruction of printing IP

You can destroy print independently or use the services of an organization manufacturing printing. With independent destroy, it is necessary to make a statement specifically defined for this case, pay the state duty (for the destruction of the print) and destroy the seal.

When contacting the organization, it is necessary to provide:

• application with the signature of an individual entrepreneur;
• original receipt for payment of state duty from the bank;
• photocopy of the passport of the entrepreneur;
• power of attorney from the PI person who will be responsible for the destruction (there must be a registry number and prints of printing);
• print or stamp to be destroyed.

What's next?

How to find out that the tax inspectorate was closed by SP? For the sixth day (working) after submitted all the documents on their own or through the person acting on your behalf on certified by a notary power of attorney, you can get an extract (record list) from the Eagip. In the event that it was denied registration of termination of activities, then you will receive a document with the reason for the rejection of the application. At the same time, the refusal decision is issued in the next 5 working days, starting from the date of submission of documents to the registering authority. In accordance with the legislation, the refusal is provided in the following cases:

Disadvantages and advantages of individual entrepreneurship:

• if for any reason you did not prevent the established documents or submitted them in incomplete volume (with the exception of those that can be obtained by interdepartmental request);
• if you mistakenly gave documents to inappropriate tax (if you refuse this basis, you will send a solution where the name of the appropriate tax inspectorate and its address will be indicated);
• if a notarial form of documents is broken (provided that this form is mandatory, and this fact is fixed in federal laws);
• if your application has signed a person who does not have the appropriate authority;
• if there is a discrepancy between the passport data specified in the application, and the information that received the tax from the bodies that replace or issuing passports;
• if the tax received your objection to making information about you in the registry.

In this article we described in detail about everything you need to know to close the SP. And some more important notes. The FIU and FTS have the right to collect penalties, penalties and arrears even after the IP is closed. They can only do this through the court (in accordance with Articles 23.24 of the Civil Code of the Russian Federation; part of the third (fourth) and part of the fourth article 18, part of the first article 21 of Law No. 212-ФЗ). Completion of your activity as an individual entrepreneur does not remove obligations with you on debts before counterparties and employees. Debts will be charged if you even closed the PI. We recommend to maintain documents - tax and accountants - at least within four years after the cessation of your activities as an individual entrepreneur.

Fill According to the form of P26001 ("Application on state registration of termination by an individual of activities as an individual entrepreneur in connection with the decision on the termination of this activity"). Only the first sheet of application is filled.

2. To assure a statement on the closure of IP

Assured Application for the liquidation of an individual entrepreneur NOTARY. In addition to the application, it is necessary to have the following documents: passport, certificate of registration as an individual entrepreneur, test certificate (taxpayer identification number), an extract from Entrepreneurs (a single state register of individual entrepreneurs).

3. Pay the state duty for the closure of IP

Pay state duty for termination of activities as an individual entrepreneur in the amount of 160 rubles.

4. Get a certificate in the FIU

To close the IP, you need to get certificate of lack of arrears of an individual entrepreneur At fixed payments in the department of the FIU (Pension Fund of Russia), where the individual entrepreneur is registered.

5. Submit documents on the closure of IP to the tax

Submit documents, namely: statement P26001 forms, certificate from the Pension Fund, receipt of payment of state duty in the tax inspectorate. If you are registered as an individual entrepreneur in Moscow, then you need to contact the address Moscow, marching passage, Vlad. 3, Corp.1. In the MIFNS No. 46 (Interdistrict Inspectorate of the Federal Tax Service No. 46).

6. Get the Certificate of Closing IP

Receive Certificate of termination of activities as an individual entrepreneur and an extract from Entrepreneurs (a single state register of individual entrepreneurs) in the tax inspectorate.

7. Survey the declaration in the tax

It is necessary to pass to the tax inspection at the place of registration of the Declaration For the entire period of the individual entrepreneur. Moreover, regardless of whether the individual entrepreneur was carried out or not. If an individual entrepreneur handed over the declaration on time, he needs to pass only the declaration for the last reporting period. You can pass the declaration after submitting an application for the closing of the IP. Deadline - Standard deadlines for reporting with an individual entrepreneur this year.