What is required to close the IP. IP registration: the procedure for opening and closing, the amount of state duty

Various life circumstances sometimes force an entrepreneur to stop their activities. In order to avoid unnecessary problems, it is necessary to follow the procedure for closing the IP provided by law. This procedure is no more difficult than registering an IP on your own, the main thing is to know: what and how to do.

Termination of business activities individual subject to mandatory registration with the Federal Tax Service of Russia. In practice, situations often arise when an individual entrepreneur believes that he is no longer an entrepreneur only on the grounds that he does not commercial activity. An additional reason to think so may be the closure of the current account, the destruction of the seal. However, all these actions are not documentary evidence of the liquidation of the IP. The status of an individual entrepreneur is removed from a citizen only after making an appropriate entry in the Unified State Register individual entrepreneurs. This procedure is carried out only after the submission of a certain package of documents.

It is much easier to terminate the activities of an individual entrepreneur than to liquidate an LLC. Sole proprietors must submit tax authority at the place of residence, a minimum package of documents and in five working days receive a Certificate of termination of activity. From that moment on, the IP is considered officially closed.

But before submitting documents to the tax office, you must perform a number of actions:

• make settlements with contractors;
• close the current account;
• carry out the dismissal of employees - they must be notified of the upcoming termination of activities at least two months in advance;
• notify the licensing authorities of the termination of activities - surrender licenses and other permits, if they were obtained for the implementation of activities;
• prepare and submit all reports to extra-budgetary funds and tax authorities;
• destroy the seal.

Only after completing these steps, you can apply to the tax authorities with an application to close the IP. Note that if the individual entrepreneur did not have employees, then this preparatory process will not take much time.

To terminate activities as an individual entrepreneur, the following documents are required:

• passport of an individual;
• application form P26001;
• receipt of payment of state duty.

The application can be filled out with a ballpoint pen or typewritten. There is nothing difficult in filling it out. It is only required to indicate: last name, first name, patronymic, as well as TIN and OGRNIP. The application form can be downloaded from the official website of the tax authority or from any legal reference system.

Both the entrepreneur himself and any other person can apply to the tax office by notarized power of attorney. The law also provides for the possibility of sending an application by mail. In this case, it must be sent by registered mail with a description of the attachment. This option allows you to close the IP while in another city. Another option for filing documents for termination of activities is through a special service on the website of the Federal Tax Service.

The term for consideration of the application and making an entry in the EGRIP is five working days. After that, the former entrepreneur must come to receive the Certificate of Termination. If within the specified period he does not receive this document, then the tax service will send the original certificate to the place of registration by registered mail.

Sometimes situations arise when an entrepreneur has not received this certificate, in which case he has the right to apply to the Federal Tax Service with an application for a certificate or its duplicate, or he can simply request a certificate that he does not have registration as an individual entrepreneur.

Receipt for the state duty for the closure of IP in 2016

To terminate the activity of an individual entrepreneur, you must pay a state duty. In 2016, its size is 160 rubles. To avoid errors, it is best to generate a receipt for payment on the tax website. You can pay for it at any branch of the bank, as well as through personal online banking accounts. It is also possible to pay the current account of the entrepreneur, if by the time of submission of documents it has not yet been closed. By the way, the legislation does not contain any restrictions on the deadline for paying the state fee, so it can be paid even six months before closing.

The original receipt of the payment made is attached to the application for termination of activities.

Closing an IP does not remove the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The procedure for reporting depends on the taxation system. For example, a simplified tax return must be submitted by the 25th day of the month following the month of termination of activity. The entrepreneur has the right to submit a report on the simplified tax system until the moment of filing an application for resigning from the status of an individual entrepreneur. This is especially true if the activity has not been carried out for a long time, so the "zero" report, submitted simultaneously with the filing of liquidation documents, will help to avoid an extra visit to tax office. An entrepreneur working on UTII must report before the closing date, this is due to the specifics of this taxation regime.

If the entrepreneur had employees, then before closing the IP, it is necessary to submit all reports on them to the Pension Fund, the Social Insurance Fund, and report on personal income tax.

In addition, if the entrepreneur has a cash register, it is necessary to deregister it and submit a Z-report. The entrepreneur himself can keep or sell the KA.

Advice: if the entrepreneur has real estate that he uses in business purposes, which he plans to sell, then it is desirable to do this before the termination of activities. In this case, the sales tax will be calculated depending on the taxation system used. For example, on the simplified tax system, income is 6%. When selling this property as an individual, you will have to pay 13%.

How to close an IP with debts in 2016 - step by step instructions

In some cases, debts become the reason for the closure of the IP. Obligations may arise both to creditors and to government agencies: tax, FIU, FSS.

In practice, there are often situations when the decision to officially terminate activities as an individual entrepreneur is made after the initiation of enforcement proceedings in respect of debts on mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of the IP - the tax authorities demanded from the entrepreneur a certificate of no debt to the Pension Fund. Currently, some tax authorities still request this document, but the existence of a debt cannot serve as a basis for refusing to register a termination of activity.

There is no legislative ban on closing an IP in the presence of debt, including to the budget and extra-budgetary funds, therefore, it is possible to officially stop entrepreneurial activity with debts. Refusal to register the termination of activities may be appealed in court. But it should be remembered that even the removal of the status of an individual entrepreneur does not exempt from obligations that arose in the course of entrepreneurial activity. Therefore, a citizen who was previously an entrepreneur will have to pay off all the debts that arose when he was an individual entrepreneur. Moreover, he is fully responsible for these debts, this rule applies to all credit obligations of the entrepreneur.

It is worth paying attention to the fact that if an entrepreneur received subsidies for the development of small businesses in 2016, then the funds may have to be returned to the state. Arbitrage practice shows that in a number of cases, government business support authorities, through the courts, obliged entrepreneurs to return financial support if they became aware of the termination of entrepreneurial activity. The specific conditions for the return of subsidies upon closing an IP depend on the features of the program and the goals of support.

In some situations, it is more profitable to terminate the activities of an individual entrepreneur through bankruptcy proceedings. In this case, the following conditions must be met:

• the delay in mandatory payments and other financial obligations is three or more months;
• the amount of debt exceeds the value of the property of the entrepreneur;
• the total amount of debt exceeds ten thousand rubles.

The initiator of the bankruptcy procedure can be both the entrepreneur himself and his creditors, as well as government bodies. However, it should be borne in mind that this procedure will require certain funds, and the procedure itself may take a long time.

The costs of closing an IP depend on the specific circumstances of the termination of activities. So, if an entrepreneur independently deals with all issues related to the termination of activities, then his expenses will be reduced to paying a state fee in the amount of 160 rubles. When contacting law firm, to close the IP will require from 1000 to 3500 rubles.

Also, the costs of termination of business activities include the costs of settlements with personnel, counterparties, as well as the payment of taxes and fees. Each entrepreneur has their own size. It should be noted that if an entrepreneur conducted activities independently, then he needs to pay a fixed contribution to the Pension Fund of the Russian Federation for the work worked out in the current calendar year period. The payment of contributions and taxes from employees must be made before the closure of the IP.

After the termination of registration as an individual entrepreneur, a citizen is no longer entitled to carry out entrepreneurial activities. But the law allows him to register again as an individual entrepreneur at any time, so any new business ideas can short time obtain organizational and legal registration for implementation. Moreover, you can open a new IP the next day after receiving the closing documents. There are only a few exceptions:

• a citizen is disqualified by a court decision - for the period of disqualification;
• declaring an individual entrepreneur bankrupt - within one year from the date of the court decision;
• other grounds that, by law, prevent the registration of a citizen as an individual entrepreneur, which arose after the termination of his status as an individual entrepreneur.

In life, situations often arise when a citizen officially ceases his entrepreneurial activity, and after a short time he again decides to open an individual entrepreneur. For example, he found an option profitable business, which can be dealt with in a crisis, so he needs to become an entrepreneur again.

Advice: in some cases, closing and reopening an IP can be beneficial. For example, in order to receive some subsidies, the lifetime of an individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

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It is always possible to terminate activity as an individual entrepreneur. The law does not contain grounds that would not allow this to be done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, the closure of the IP does not make it impossible to open it again when the need arises. For example, a McDonald's franchise can only be implemented by an officially registered business entity. Therefore, both a beginner and a former entrepreneur should always remember that it is always possible to become an individual entrepreneur, including after voluntary closure.

Closing an IP is a relatively simple procedure, but it has some nuances, the knowledge of which can affect both the time for consideration of documents and the result. From our article you will learn about what documents will be needed for closing, in what ways and where they can be submitted, how long all actions will take and what is the cost of the procedure in 2019.

What is needed to close the IP, what documents will be required for this

The basic legal norm that serves as the basis for the liquidation of a business is Article 22.3 of the Federal Law "On State ..." dated 08.08.2001 No. 129. Paragraph 1 of this article defines the list required documents which the tax inspectorate will require from the entrepreneur.

These include:

• an application drawn up on the form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated January 25, 2012 No. ММВ-7-6 / 25@);
• a receipt (payment order with a bank seal) confirming payment of the state duty.

In addition, the entrepreneur will be required to confirm the fact of the transfer to the FIU of the register of employees and data on their labor activity for the last year. True, up-to-date this question only for those individual entrepreneurs who are employers, for individual entrepreneurs without employees this requirement does not apply.

It is also important to remember that an individual entrepreneur has the right to submit a certificate from the FIU on the provision of information about their employees, but may not do so. If such a document is not submitted, the tax inspectorate can check this fact through the channels of interdepartmental interaction with pension fund.

For reference: according to subparagraph “h” of paragraph 1 of article 23 of the Federal Law No. 129, failure to provide information about employees to the FIU is the basis for the refusal of the tax inspectorate to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the USRIP on the basis of an appropriate court decision (on bankruptcy or a ban on a particular citizen from doing business).

We fill out the form Р26001

There are two ways to fill out an application for closing an IP: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (they are all divided into squares), you need to remember a few simple rules:

1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a guideline, not lowercase letters.
2. Only one character is placed in each square, nothing is placed in empty ones. Filling in the line always starts from the left side, that is, the first digit of the TIN of the entrepreneur must be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What needs to be specified

The form P26001 itself takes 1 page of A4 format and includes 4 sections. In section No. 1, it is necessary to indicate information about the individual entrepreneur: the registry number, initials and TIN of the entrepreneur.

In section No. 2, in a single IP square, you need to put down a number from 1 to 3 - depending on how he wants to receive an extract from the USRIP on closing his business. The methods and their corresponding codes are indicated in the form itself.

Below, in two lines, you must specify the contact details of the individual entrepreneur (telephone and email address). Under the contact details in the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by employees of the tax office. As for section No. 4, when submitting an application directly to the tax office or through the MFC, it is not necessary to fill it out.

It is provided in the form in case the entrepreneur sends documents remotely, not being able to personally present the passport to the employees of the tax office or the MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local authority performing notarial functions). Below is the TIN of the notary. All other data about him will be present on the certification inscription.

State duty for the liquidation of IP

The amount of the fee for the liquidation of a business is calculated according to the rules of sub. 7 of paragraph 1 of article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registration of IP. Since for the registration of IP in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, respectively, is 160 rubles.

The duty is paid through a bank to the account of the Treasury of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the website of the Federal Tax Service.

How to close an IP on your own, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instruction to close the IP in 2019 includes 3 stages:

1. Submission of documents for the closure of IP.
2. Their processing, which is carried out by specialists of the MFC and the tax office.
3. Obtaining an extract from the USRIP on the termination of activities.

Now we will analyze the procedure for closing an IP in more detail, taking into account the features of various methods of filing documents. So, their submission directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Upon receipt of the documents, an employee of the IFTS or MFC issues an appropriate receipt indicating the date of acceptance, as well as the initials and signature of the recipient.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have electronic signature. To file in this way, you can use both the corresponding service on the website of the regional tax office, and Personal Area entrepreneur. After accepting electronic images of documents, the tax inspectorate in response sends a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can send documents for closing an IP through a notary, in accordance with paragraph 1 of Article 9 of the Federal Law No. 129. In this case, the notary himself must translate the received documents into paper form application and receipt in electronic form and send them to the tax office. Compliance of electronic images with the originals is confirmed by the notary's EDS.

Processing documents, getting results

According to paragraph 1 of Article 8 of the Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. The term in this case begins to be calculated from the moment of receipt of paper or electronic documents to the inspection.

When conducting the procedure through the MFC, the requirements of paragraph 1 of Article 9 of the Federal Law No. 129, which regulates the procedure for interaction between the MFC and the IFTS, should be taken into account. So, after accepting the documents, the MFC specialist must in electronic format redirect to the IFTS no later than the working day following the day of acceptance. Consequently, the liquidation period is extended by several days.

In the event that the documents are executed correctly and the IP has sent the necessary information to the Pension Fund, the business is successfully liquidated, i.e., a corresponding entry is made in the register on the termination of the IP status.

The applicant is issued an extract sheet from the USRIP, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the IFTS, only in paper form.

Thus, it is possible to obtain an extract sheet directly from the IFTS, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. Also, a citizen can send his representative with a power of attorney to receive an extract sheet from the USRIP. The method of obtaining in this case should be determined in advance, since it must be indicated in the form P26001.

Termination of IP activities in 2019 without employees, with employees, with debts

When closing an IP with employees, an entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. So, according to parts 1 and 2 of article 307, an employer-entrepreneur can terminate an agreement with an employee on the same grounds as an organization. In the case under consideration, this is 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur without employees in 2019, then the fact is important here that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory ...” dated December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On Mandatory ...” dated 07.24.1998 No. 125-FZ, an entrepreneur is not an insurer if he did not conclude employment contracts during the period of his activity. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract, nor provide any information to the FIU, the FSS and other bodies.

Dismissal notice

Warn the employee about dismissal in advance, as well as pay him severance pay will be required only if such obligations of the individual entrepreneur are provided for in the employment contract. The notice period and the amount of benefits are also determined based on the content of the employment contract (part 2 of article 307 of the Labor Code of the Russian Federation).

Do not forget that the individual entrepreneur, upon liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment ...” dated 04/19/1991 No. 1032-1, 2 weeks before the start of the reduction of workers, should notify the employment center about this. The written notice will need to include:

• position and profession of each employee;
• qualification requirements for it;
• wage conditions.

Registration of dismissal when closing an IP with employees

The termination of an employment contract with an employee at an individual entrepreneur is carried out in two stages (in this case, the procedure itself begins before the filing of an application for liquidation with the Federal Tax Service Inspectorate):

1. A dismissal order is issued. The employee must be familiarized with it under the signature, in accordance with parts 1 and 2 of article 84.1 of the Labor Code of the Russian Federation. To issue an order, you can use the T-8 form, approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid a calculation and documents are issued:

• work book with a record of dismissal;
• certificate 2-NDFL;
• certificate of the amount of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the IP should be deregistered with the FIU and the FSS. Deregistration in the FIU, in accordance with paragraph 1 of Article 11 of the Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service upon liquidation of the IP, i.e. the entrepreneur himself does not need to do anything. In the FSS, it is necessary to deregister. To do this, in accordance with paragraph 3 of Article 6 of the Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ...” dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can apply to the Federal Tax Service with an application for the liquidation of the IP.

Thus, closing an IP in 2019 is relatively simple - for this you need only two documents: an application and a certificate of payment of state duty. The procedure becomes a little more complicated only if the entrepreneur has employees, since they must be fired before the liquidation of the IP. In this case, subparagraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation serves as the basis for dismissal.

Quite often, a situation arises when a novice entrepreneur, having opened his own enterprise. Faces a number of problems, and begins to be interested in the question, how to close an IP in 2016 on your own?

Step-by-step instructions for liquidating an enterprise will help solve this problem. After all, perhaps for the first time, starting a business, a person did not think through some points enough, or simply did not have the necessary knowledge base, and now, instead of a complete reorientation of activities, it is easier to simply open a new business. Many entrepreneurs think so, however, as regards individual enterprise or companies with limited liability, such reasoning is not entirely true. Closing an IP is sometimes a more difficult and problematic task than organizing one, and those who already have experience in this will readily confirm this fact.

In order to, you need to solve a number of problems: put all papers and reports in proper order, pay off all existing debts and loans, and also regulate relations with customers, clients and suppliers. How to properly resolve the situation, and not miss any nuances, we will consider further.

STEP-BY-STEP INSTRUCTIONS FOR CLOSURE OF IP

The procedure should begin with the collection of all documentation. This applies to reporting documents, declarations, notifications that were received throughout the entire period of operation of the enterprise. This task will be easier to solve if all important papers are structured and ordered. For example. A careful entrepreneur placed all bank accounts in a special folder marked "Bank". Information on invoices was stored in a separate box, and sales data - on a special medium. But if there is a mess in the papers, then you will have to work hard, collecting required documents, because without them it is impossible to close the IP. Indeed, in order to liquidate an enterprise, it is necessary to have all the data about it.

The second stage of the closure of the IP in 2016.

The step-by-step instructions for liquidating an enterprise include a separate step dedicated to checking all declaration reports: whether they are all sent to the tax office and meet the requirements. It is very important that all tax obligations are met. If any declaration was not sent to the inspection in a timely manner, you should immediately correct it and pay all debts. If the entrepreneur doubts whether he sent all the declaration papers to the tax authorities, you can come to the office and check the paperwork before proceeding with the closing of the company. After all, closing an enterprise that has at least a small debt is impossible.

The third stage of IP closure in 2016.

Liquidation of IP in 2016 can be carried out according to different rules, depending on the region in which the entrepreneur's activities were carried out. Therefore, it is advisable to consult regional office tax office regarding the sequence and rules of liquidation. It should be clarified what documents are needed to close the IP in 2016 in a particular region, where to send them and according to what standard to fill out. Be sure to specify the account number to which the state duty for closing the IP will be sent.

The fourth stage of IP closure in 2016.

In addition to the fact that it is necessary to collect documentation, it must also be verified with all tax liabilities and fund fees. Therefore, an entrepreneur will not only have to often go to the tax authorities, but also visit the pension fund, the Compulsory Medical Insurance Fund and the Social Insurance Fund. Each fund has a special department that deals with primary work with visitors, and it is here that you can get information on how to request information about debts or overdue IP payments.

As soon as the information is in the hands of the entrepreneur, it is advisable to immediately send all payments of debts that have accumulated during the work, taking into account penalties and fines. You will definitely need certificates from all funds stating that the entrepreneur has paid all obligations. Since this documentation will be needed in order to close the IP in the registration authorities.

In the pension fund, it is necessary to resolve the issue with the employees of the enterprise, if any. They should be deregistered. All these stages are only preparation for proceeding with liquidation. They can take no more than a week, or even several days.

The fifth stage of IP closure in 2016.

So, in principle, the preparation is over, now it is necessary to draw up an application, which must be executed using form No. P26001. The step-by-step instructions do not include detailed instructions for filling out, a sample can be found both in Internet sources and services that deal with the liquidation of individual entrepreneurs. It doesn't matter if the paper is handwritten or typed. Here, the correctness of filling out the paper and the reliability of the data is of great importance. After entering all the information, the application is stitched, and at the place where the firmware passes, the entrepreneur puts his signature and seal. The document must be notarized.

The sixth stage of IP closure in 2016.

The time has come to contribute some funds to the state budget. The fee for closing an IP in 2016 is one hundred and sixty rubles. Be sure to take a document confirming the fact of payment, it will be needed in order to close the IP in the registration authorities.

The seventh stage of IP closure in 2016.

In order to close the IP in 2016 on your own, you will need to write an application for the control cash machine, if there was one in the enterprise. Also, the entrepreneur must close the bank account of the organization. In order to close an individual entrepreneur, it is necessary that all his accounts were also closed, and the cash register was no longer registered.

The eighth stage of IP closure in 2016.

At the penultimate stage, it is necessary to collect a package of documents in order to submit them to the IFTS. In order to close an IP, you will need to submit an application there, which is drawn up in accordance with, receipts for payment of state duty, documents confirming the registration of the enterprise, a certificate from the pension fund stating that. that the individual entrepreneur has no debt and a copy of the passport.

The ninth stage of IP closure in 2016

The step-by-step instruction ends with the ninth stage. All documents and an application with a request to close the IP will be considered within five days, after which the data is entered into the USRIP, and the entrepreneur is issued a document confirming the fact of liquidation.

So, in order to close an IP, an entrepreneur will need to go through nine stages, starting from collecting documents and ending with obtaining a certificate of liquidation. The term liquidation is used here as a definition of stopping the work of a citizen, as an individual entrepreneur. If subsequently a citizen wants to re-organize a business, he will be able to do this only a year after the closure of his former enterprise.

Also, do not forget that even if you succeeded close the IP in 2016 independently, this does not mean that debt obligations to customers or suppliers disappear - sooner or later, but they will have to be paid.

Liquidation of IP can be carried out voluntarily or involuntarily. In the first case, the businessman himself decides to complete the entrepreneurial activity on his own initiative, in the second case, the court makes the appropriate verdict. The decision on forced closure is allowed in cases approved by the legislation of the Russian Federation.

Is it possible to close an individual entrepreneur with debts

The liquidation of IP is carried out by virtue of different reasons. In some situations, the business is expanding and it is required to transform its business by opening a legal entity, and someone, on the contrary, does not receive the expected income and decides to completely stop doing business. Often businessmen have debts to contractors, employees or the budget.

So, is it possible to close an IP with debts? The legislator answers this question in the affirmative. Moreover, liquidation is allowed in the presence of any type of debt.

Debts to employees and contractors

If there are debts to employees or customers, the entrepreneur can stop his activities. The registration authority cannot require a businessman to provide evidence of the absence of these obligations. In addition, federal law does not provide such a basis as a reason for refusing to register the closure of an IP. Unlike companies, entrepreneurs do not have to notify creditors in advance of the termination of their work.

Debt to banks

As a rule, a business is created on borrowed capital. Currently, banks offer various loan products for both individuals and businessmen. An individual entrepreneur can receive money both in the role of a market subject and as a simple citizen. In fact, only the conditions and the submission process will differ. Money.

The fact of liquidation of an individual entrepreneur with debts does not affect its obligations to credit institutions. The presence of a loan does not serve as an obstacle to closing a special status. All obligations must be repaid by him after closing and making the appropriate entry in the USRIP. The procedure for settlement with the bank is established by the loan agreement.

Debt to off-budget funds and the budget

Today, entrepreneurs have the right to close their special status without prior reimbursement of debts. Until 2011, the presence of debt served as the main obstacle to the liquidation of individual entrepreneurs. The registration authorities obliged the applicant to submit a certificate from the Pension Fund of the Russian Federation on the absence of debt.

After the liquidation of the IP status, the debts will not be canceled, they will be transferred to the entrepreneur as an individual. The legislator gives the right to settle accounts with extra-budgetary funds within 15 days from the date of making an entry on liquidation in the EGRIP. Then the interested instances have the right to demand compensation by force through the court.

IN tax service declarations must be submitted. This obligation is also relevant for those entrepreneurs who actually did not carry out business and did not receive profit. On unequal taxation systems, there is a different procedure and period for the transfer of tax returns. For example, individual entrepreneurs on UTII are required to report to the authorized service even before submitting an application for liquidation.

Read also: Withdrawal from the founders of LLC: instructions

Why is it necessary to close an individual entrepreneur with debts

Many entrepreneurs who do not have knowledge of Russian legislation mistakenly assume that it is impossible to close an individual entrepreneur with debts. Their activity continues, and the debt increases. So, every month the debt to the FIU is growing due to the fact that contributions are accrued even when there is no real activity. This is a very common business mistake. Timely closure of IP will prevent an increase in debt to employees, the FIU, etc.

IP liquidation procedure

So, how to close an IP with debts in 2016? The step-by-step instructions for the liquidation procedure include the following steps:

1. Formation of a package of documentation;
2. Transfer of the collected data to the registration authority;
3. Making an entry in the USRIP on the liquidation of the IP, issuing documents;
4. Appeal to off-budget funds for settlement, reimbursement of obligations.

Depending on the taxation system, an individual entrepreneur must submit a tax return and pay taxes before immediate liquidation (UTII) or after it (OSN, STS).

First of all, the entrepreneur must prepare information for the termination of the IP. We will determine what documents are needed to close the IP in 2016. In order to initiate the procedure, the businessman is obliged to submit the following documentary data to the registration service:

• application form P26001;
• a photocopy of the passport;
• a document confirming the payment of funds on account of the state fee.

In the recent past, entrepreneurs had to additionally submit a certificate from the FIU on the absence of debt. Businessmen were denied acceptance of documents in the absence of this act. This obligation has now been abolished. Today, the tax service itself makes a request in off-budget fund about the presence of debt from IP.

Then the collected information is transferred to the registration service. The employee accepting them issues a receipt to the entrepreneur indicating the documents and the moment of their transfer. The verdict on registering the liquidation of the IP will be issued within 5 business days.

The procedure is considered completed after the registration in the EGRIP. Former entrepreneur receives liquidation documents.

This completes the process of official closure of the activities of the IP, but in addition it is necessary to carry out a number of related activities:

1. Submit a declaration to the tax service, pay the debt;
2. Notify the FIU, which will make the calculation, to deposit funds on account of contributions.

Separate operations are carried out as part of the preparatory stage, when the IP has not yet submitted documents for liquidation:

1. dismissal of employees;
2. Deregistration of KKM;
3. Closing a checking account.

Dismissal of employees when closing an IP with debts

If the entrepreneur employs employees for employment contract, then he is obliged to notify them in a timely manner of the upcoming reduction. In accordance with Article 180 of the Labor Code of the Russian Federation, these actions must be performed in writing 2 months before the planned date of the first dismissal. The fact of familiarization is evidenced by the signature of the employee.

Two weeks before the planned date of layoffs, the employment center should be notified. The message is transmitted in the form approved by this service. It can be downloaded from the official website of the employment center. In addition, the employer must submit reports to the FSS, PFR and FFOMS.

On the last working day, the entrepreneur fills work books employees, indicating as the basis for dismissal the reason in accordance with Art. 81 of the Labor Code of the Russian Federation. Employees must be paid for hours worked, compensation for unused vacations as well as severance pay.

During liquidation, an employer can lay off all employees, including pregnant women, as well as employees on maternity leave.

If an individual entrepreneur does not have enough money to pay the payments due to employees, then they become his creditors and can demand compensation in court. When initiating a bankruptcy case, outstanding employee benefits are also taken into account. They act as second priority creditors.

Hello, dear readers of HiterBober.ru business magazine. In touch Alexander Berezhnov, entrepreneur and one of the authors of this site.

Today we are visiting as an expert CEO YuristKo LLC Natalya Nikolaevna Ivanova, a practicing lawyer specializing in working with legal entities and individual entrepreneurs. In one of the previous articles, I have already described in detail how to open an IP.

And today we will talk about how to close the IP. Here we will consider all the nuances of this procedure and Natalya Nikolaevna will help us with this.

From the article you will learn:

• How to independently close an IP in 2016?
• How much does it cost to close an IP?
• What documents are required to close a sole proprietorship?

If you have definitely decided that you no longer need the status of an individual entrepreneur, then it is time to liquidate your individual entrepreneur.

Content

1. In what cases is it worth closing an IP and is it worth it in principle
2. Documents required for the liquidation of IP
3. How to close an IP in 2016 - step by step instructions
   1. Preparatory stage liquidation of IP
   2. The main stage of IP liquidation
4. How to close an individual entrepreneur with debts or bankruptcy of an entrepreneur as a reason for its liquidation
5. What to do after the closure of the IP
6. Conclusion

1. In what cases should an IP be closed and is it worth it in principle

Hello, Natalia Nikolaevna. Thank you for agreeing to answer my questions. Please tell us who has to close the IP, in what cases it is necessary to do this, and also what documents will be required for this?

Good afternoon Alexander.

Most often, individual entrepreneurs decide to close their activities due to own will, for example, for the purpose of getting a job and earning income in the form of wages rather than in the form of profits from their business.

In this case, the open IP "hangs" in the air.

On the one hand, it does not seem to interfere, since if the opportunity arises, you can resume business activities, and on the other hand, mandatory payments to the Pension Fund continue to “drip” and every month several thousand rubles “fly into the pipe” for you.

Let me remind you that if you have an open IP, but in fact you do not conduct activities, then the state still obliges you to pay pension contributions.

They are also called insurance premiums.

In 2015, the amount of insurance premiums for individual entrepreneurs is 18,610 rubles.

Their size changes annually both upwards and downwards.

Important point

Paid to the FIU insurance premiums an individual entrepreneur DOES NOT AFFECT the size of his future pension!

You can find up-to-date information on the amount of pension contributions for individual entrepreneurs in the Pension Fund at the place of residence.

Also, the activity of an individual entrepreneur is terminated in the following cases:

• the death of that person;
• the entrepreneur has been declared bankrupt;
• the activity of the IP has been suspended in court;
• the period of documents permitting entrepreneurial activities within the Russian Federation has expired (for foreign citizens)

IP closing occurs in 2 global cases:

1. Voluntarily. At their own request, by filing an application for the termination of an individual's activity as an individual entrepreneur;
2. Forced. When an individual entrepreneur has problems of a financial or legal (legislative) nature.

2. Documents required for liquidation of IP

Now I will tell you what package of documents you need to collect in order to close the IP on your own.

1. Application in the form P26001 (this application is notarized after filling out);
2. Passport and its photocopy;
3. TIN (individual taxpayer number);
4. OGRNIP certificate (it was issued to you upon registration);
5. Extract from the USRIP (it was also issued to you when registering an IP, contains your types of activities according to OKVED);
6. A document from the pension fund confirming the absence of debt;
7. Check for payment of state duty for the liquidation of IP in the amount of 160 rubles.

This package of documentation for the liquidation of an individual entrepreneur must be collected after deregistration with the FSS.

3. How to close an IP in 2016 - step by step instructions

Natalya Nikolaevna, what stages and steps does an entrepreneur need to go through if he decides to stop his activities?

If you have firmly decided that you need to close the IP, then following my recommendations, you will understand how to do it quickly and correctly.

I divided this instruction into 2 semantic stages: preparatory and main. This will make it easier for you to necessary actions for liquidation of IP.

3.1. Preparatory stage of IP closing

As the name suggests, this stage involves collecting the necessary documents before submitting an application to the tax office to close the IP.

Step 1. We hand over the reporting and extinguish the existing debt

First you need to submit all declarations (reporting) to the Federal Tax Service and pay tax debts, if you have any.

Then you need to submit information on personalized accounting to the Pension Fund of Russia. This information is provided for you as an entrepreneur, as well as for your employees, if any.

Important point

Reporting must be done in without fail. By law, the FIU is obliged to submit this information to the tax office within 2 days.

Your IP will be closed within 5 days. Without presenting this information from the FIU, the Federal Tax Service will not be able to close your IP.

Step 2. Terminate existing contracts

If you have agreements and contracts that require the fulfillment of obligations, then you must fulfill and close them as soon as possible.

Even if you still have debts to your partners (counterparties), you will have to answer for the obligations already as an individual.

In some cases, you may be sued, and as you know, an individual entrepreneur is liable for his debts with all his property.

Step 3. Dismiss employees (if any)

If you have officially working employees, then before closing the IP, they should be fired, as well as pay off their pension and insurance contributions to the PFR (Pension Fund) and the FSS (Social Insurance Fund).

If you close an individual entrepreneur, then when you dismiss employees, you, as an employer, must report to the social insurance fund and the PFR by providing forms 4-FSS there, and to the PRF forms RSV-1, SZV-6-4, ADV-6-5 and ADV -6-2 for the current tax period.

Dismissal employees you as an individual entrepreneur takes place in accordance with Art. 81 clause 1 of the Labor Code of the Russian Federation.

When employees leave, their health insurance policies must be collected and returned to their place of origin. Next, you need to terminate the contract with the health and social insurance fund.

Attention!

If you are going to liquidate an individual entrepreneur, but at the same time did not provide a report on employees and did not pay insurance premiums for them in the prescribed manner, then in this case you will be denied the closure of an individual business.

Step 4. We remove the cash register from the register (if any)

For some activities, an individual entrepreneur is required to have a cash register in order to accept cash and issue a cashier's check.

Before starting the liquidation of business activities, you should go to the tax authority, where you registered your cash register and deregister it.

Step 5. Close the current account (if any)

By law, an individual entrepreneur is not required to have a checking account. But as practice shows, in the vast majority of cases, entrepreneurs open the RS for the possibility of accepting non-cash payments.

Everything is simple here. You go to the bank where you opened a current account and write an application for its closure.

Do not forget to complete all operations on the account in advance, and also remember that you may now be waiting for the receipt of funds from clients or partners and these transfers should go to your PC, which will be closed by this time.

3.2. The main stage of IP liquidation

All preparatory steps are completed and you can proceed directly to the closure of the IP.

Your entrepreneurial activity is considered completed after you receive the appropriate certificate from the tax office.

Step 1. We fill out an application for closing an IP in the form P26001

By analogy with the opening, to start the liquidation procedure for an IP, you will need to fill out an application in the form P26001 (download the form).

A sample of filling out an application form P26001:

Step 2. We pay the state fee to the bank in the amount of 160 rubles

Everything is simple here. You take the details at the branch of the Federal Tax Service, where you will close the IP, go to any bank and pay 160 rubles. You attach this check to the package of documents when you submit it to the tax authority.

Sample of filling out the form of payment of state duty:

Step 3. We hand over the documents to the tax office and receive a certificate of termination of activity

You submit all documents for closing the IP to the tax office and after 5 days you receive a certificate of registration of the termination of activity by an individual as an individual entrepreneur.

In return, you will be given a receipt in receipt of documents with the date of issue of the certificate.

4. How to close an individual entrepreneur with debts or bankruptcy of an entrepreneur as a reason for its liquidation

Often an entrepreneur is faced with the problem of closing an IP with debts. What debts can arise during the liquidation of entrepreneurship and what nuances of legislation regulate this situation?

Individual entrepreneur debts can be understood as debts on mandatory pension and insurance contributions, as well as unpaid taxes. This has already been discussed above. Before you close the IP, they must be repaid.

The second situation that may arise is debt to customers and partners. These debts can be so large that the entrepreneur simply may not be able to pay them off, in which case he is declared bankrupt.

In accordance with the law of the Federal Law No. 476 of December 29, 2014, from October 1, 2015, now the status of bankrupt can be assigned not only legal entity but also physical. This law also applies to individual entrepreneurs.

Sole proprietors can now apply for Arbitration court on declaring himself bankrupt if the total amount of his debt obligations is 500,000 rubles or more.

If an individual entrepreneur is declared bankrupt, the following measures are applied to him:

1. Bankruptcy debt restructuring;
2. Sale of property of a debtor citizen;
3. world agreement.

All property of an individual (except personal), which is available at the time of the decision on his bankruptcy, is called the bankruptcy estate. When deciding on the need to sell a person's property, the total value of personal property, which does not exceed 10,000 rubles, is excluded from the bankruptcy estate.

It is worth considering that shares in common property may be included in the bankruptcy estate. In this situation, the creditor may demand the allocation of the bankrupt's share in the property in order to levy execution on it.

Then the property of the debtor (IP) is sold and debts are extinguished at the expense of the proceeds.

5. What to do after the closure of the IP

Natalya Nikolaevna, what procedures should a person go through after receiving the appropriate certificate?

Alexander, indeed, it does not end there. After we closed the IP, we received a certificate and an extract from the USRIP (single state register individual entrepreneurs), it is necessary to close all debts to the tax and Pension Fund.

Having received a certificate of liquidation of the IP, go to the Pension Fund, where they will calculate insurance premiums, which are calculated from January 1 of the current year to the day the IP is closed.

You will need to submit all reports to the tax office and pay taxes.

6. Conclusion

	Thank you, Natalia Nikolaevna. I hope that this short interview has helped our readers understand the issue of business termination.
	Alexander, thanks for the invite. It will be a pleasure to cooperate further.

So, dear readers, today we have analyzed important topic- how to close the IP on your own.