How to apply for termination of activity Actions necessary to terminate the activities of the IP

Individual entrepreneurs (IEs) have the right to terminate their activities at any time. The Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" indicates the following grounds for the termination of an IP:

A decision was made to terminate the activity;

Death of a person who is an individual entrepreneur;

Adoption by the court of a decision on recognition of the individual entrepreneur as insolvent (bankrupt);

Compulsorily by a court decision;

Entry into force of the court verdict, which sentenced the individual entrepreneur to the deprivation of the right to engage in entrepreneurial activity for a certain period.

The most common of these is the decision to terminate business activities.

State registration of the fact of termination of the activity of an individual entrepreneur is carried out at the tax office at the place of registration. To do this, the following documents must be submitted to the tax office at the place of registration:

1) a signed application in the form approved by the authorized Government Russian Federation federal agency executive power.

Decree of the Government of the Russian Federation of October 16, 2003 N 630 approved form N P26001 of an application for state registration of termination individual activities as an individual entrepreneur in connection with his decision to terminate this activity. IP signature, which is affixed on p. 02 applications must be notarized;

2) a document confirming payment of the state fee.

Currently, a state fee of 160 rubles is paid for state registration of the termination of activities by an individual as an individual entrepreneur;

3) a document confirming the submission of the necessary information to the territorial body of the PFR.

Form this document not approved. Therefore, in tax authority any document confirming that the necessary information has been sent to the territorial body of the FIU should be submitted. In practice, a certificate of no debt serves as such a document. To obtain it, you need to contact the FIU at the place of registration. This certificate is issued only after the submission of personalized accounting information to employees(if any) and individual entrepreneur, as well as after payment of the corresponding amount of debt (if any).

The specified documents can be sent to the registration authority by the applicant personally or by mail by letter with a declared value and a list of attachments (clause 1, article 9 of Law N 129-FZ). If the documents are sent by mail, it is recommended to make a note "Registration" on the envelope. Then the tax authority issues a receipt to the applicant indicating the list and date of receipt of documents (clause 3, article 9 of Law N 129-FZ):

On the day of receipt of documents - if the documents are submitted directly to the registration authority;

During the working day following the day of receipt of documents, sent by the registration authority to the address specified by the applicant postal address with notification of delivery - upon receipt of documents sent by mail.

State registration is carried out within no more than 5 working days from the date of submission of documents to the registration authority (clause 8, article 22.3, article 8 of Law N 129-FZ).

State registration of an individual as individual entrepreneur shall cease to be valid after an entry to this effect is made in the unified State Register individual entrepreneurs (EGRIP). The applicant is issued a certificate of state registration of the termination by an individual of activities as an individual entrepreneur in the form N P65001, approved by Decree of the Government of the Russian Federation of 19.06.2002 N 439.

Deregistration in off-budget funds

An individual entrepreneur who has made a decision to terminate entrepreneurial activities must be deregistered in extra-budgetary funds. The legislation establishes a different procedure for deregistration in off-budget funds for individual entrepreneurs, which concluded employment contracts and payments were made under a civil law contract, and for individual entrepreneurs who did not conclude employment contracts and did not make payments under civil law contracts.

By general rule deregistration in off-budget funds of individual entrepreneurs who are not employers and have not made payments under civil law contracts is carried out by the tax authority. The tax authority, within a period of not more than 5 working days from the moment of state registration of the fact of termination of the activity of an individual as an individual entrepreneur, submits information from the USRIP to state off-budget funds to deregister an individual entrepreneur as an insurer (clause 3.1 of article 11 of Law N 129-FZ).

In a similar manner, deregistration of an individual entrepreneur in the Pension Fund of the Russian Federation in connection with the termination of entrepreneurial activity is carried out on the basis of information from the USRIP. The date of deregistration is the date of making an entry in the USRIP on state registration upon termination of activities by an individual as an individual entrepreneur. Upon deregistration, the IP-employer is given a notice of deregistration with the territorial body of the PFR (clauses 26, 28 of the Procedure for registration and deregistration with territorial bodies pension fund Russian Federation of insurers making payments to individuals, approved by the Board of the Pension Fund of the Russian Federation of October 13, 2008 N 296p).

Deregistration of an individual entrepreneur in the MHIF is carried out in the event of the expiration (termination) of employment contracts concluded by an individual entrepreneur with employees, as well as civil law contracts (clause 22 of the Rules for registering insurers in the territorial MHIF with compulsory medical insurance, approved by Government Decree Russian Federation dated September 15, 2005 N 570).

Individual entrepreneurs who have concluded employment contracts with employees, as well as paying remuneration under civil law contracts, for which, in accordance with the legislation of the Russian Federation, insurance premiums, are obliged to independently carry out the procedure for deregistration with the FSS of the Russian Federation (clause 1, section 1 of the Procedure for registration as insurers legal entities by location separate subdivisions and individuals in the executive bodies of the FSS of the Russian Federation, approved by the Decree of the FSS of the Russian Federation of March 23, 2004 N 27).

Individual entrepreneurs are deregistered as insurers in the FSS of the Russian Federation in the absence of debt on mandatory payments. At the same time, they must submit the following documents to the fund:

Application for deregistration;

The first copy of the notice of registration;

Certified copies of documents confirming the circumstances that are the reason for deregistration.

Settlements with the tax authority

If the IP uses common mode taxation and its activities are terminated before the end of the tax period, then within 5 working days from the date of termination of activities, it is necessary to submit a tax return in the form 3-NDFL to the tax authority on the income actually received in the current tax period (paragraph 1, clause 3, article 229 Tax Code of the Russian Federation). Not later than 15 calendar days from the moment of filing the declaration, the amount of personal income tax due for payment must be transferred to the budget (paragraph 3, clause 3, article 229 of the Tax Code of the Russian Federation). The day of termination of the activity of the IP should be considered the day of its deregistration (Letter of the Federal Tax Service of Russia for Moscow dated December 16, 2004 N 27-08 / [email protected]).

An individual entrepreneur can apply special taxation regimes for UTII and STS.

Deregistration of a UTII payer upon termination of his entrepreneurial activity subject to taxation with this tax is carried out on the basis of an application submitted to the tax authority within 5 days from the date of termination of entrepreneurial activity. The application is submitted in the form N UTII-4 (Order of the Federal Tax Service of Russia dated January 14, 2009 N MM-7-6 / [email protected]). The tax authority, within 5 days from the date of receipt of this application from the taxpayer, sends him a notice of deregistration (clause 3 of article 346.28 of the Tax Code of the Russian Federation). The unpaid amount of tax must be repaid.

If an individual entrepreneur applies the simplified tax system, then he needs to submit tax returns for the tax paid in connection with the application of the simplified tax system for the last tax period and pay the amount of the calculated tax no later than the date of deregistration with the tax authorities (Article 346.21 of the Tax Code of the Russian Federation). In this case, an application for deregistration does not need to be submitted.

It should be noted that tax arrears or overpayments cannot become an obstacle to state registration of the termination of entrepreneurial activity by an individual.

Based on the Ruling of the Constitutional Court of the Russian Federation of January 25, 2007 N 95-O-O, the participation of an individual in relations related to the payment of tax ends with the death of the taxpayer or with the recognition of him as dead. Therefore, the acquisition or loss by a person of a special legal status in itself does not affect the rights and obligations of the taxpayer that arose before the relevant changes.

The individual entrepreneur who has made the decision to terminate the activity must also close the settlement bank accounts and deregister the cash register equipment (CCP). He must notify the tax authority of closing a bank account within seven working days from the date of its closure (clause 1, clause 2, article 23 and clause 6, article 6.1 of the Tax Code of the Russian Federation). For violation of the deadline for submitting information on closing accounts to the tax authority, a fine of 5,000 rubles is imposed. (clause 1, article 118 of the Tax Code of the Russian Federation).

To remove a cash register from registration, it is necessary to submit an application to which the passport of the cash register and the registration card are attached. CCP is removed from the register within 5 working days from the date of submission of the application to the tax authority in which it is registered (clause 16 of the Regulations on Registration and Application cash register equipment used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation of July 23, 2007 N 470).

1. State registration upon termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registering body:

A) an application for state registration signed by the applicant in the form approved by the federal executive body authorized by the Government of the Russian Federation;

B) a document confirming the payment of the state fee;

C) a document confirming the submission to the territorial body of the Pension Fund of the Russian Federation of information in accordance with subparagraphs 1 - 8 of paragraph 2 of Article 6 and paragraph 2 of Article 11 federal law"On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" and in accordance with Part 4 of Article 9 of the Federal Law "On Additional Insurance Contributions for Funded Pension and state support formation of pension savings". If the document provided for by this subparagraph is not submitted by the applicant, the specified document (the information contained in it) is provided at the interdepartmental request of the registering authority by the relevant territorial authority of the Pension Fund of the Russian Federation in electronic form in the manner and within the time limits established by the Government of the Russian Federation Federation.

(see text in previous edition)

2. State registration upon termination of the activities of an individual as an individual entrepreneur due to death this person is carried out on the basis of information received by the registering body in accordance with the procedure established by the legislation of the Russian Federation on state registration of the death of this person.

3. State registration upon termination of activity by an individual as an individual entrepreneur in connection with the adoption of a court decision on declaring him insolvent (bankrupt) is carried out on the basis of a copy of the court decision on declaring him insolvent (bankrupt), received by the registering body from the arbitration court by sending the indicated copies of the court decision by registered mail with a notification of receipt or in electronic form using information and telecommunication networks, including the Internet.

(see text in previous edition)

4. State registration upon termination by an individual of activity as an individual entrepreneur forcibly by a court decision is carried out on the basis of information received by the registering body from the arbitration court by sending a registered letter with a return receipt or in electronic form using information and telecommunication networks, including including the Internet, a copy of the court decision on the termination of the activities of this person as an individual entrepreneur forcibly.

(see text in previous edition)

5. State registration upon termination by an individual of activity as an individual entrepreneur in connection with the entry into force of a court verdict, which imposed a punishment on him in the form of deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of information received by the registering body in the manner established by the Government of the Russian Federation information about the entry into force of the said court verdict.

(see text in previous edition)

6. State registration upon termination by an individual of activity as an individual entrepreneur in connection with the cancellation of a document confirming the right of this person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document, is carried out on the basis of the information received by the registering body in accordance with the procedure established by the Government of the Russian Federation information about the cancellation of the specified document or on the basis of the expiration of its validity, taking into account the information contained in the state register about such a period.

(see text in previous edition)

7. Submission of documents for state registration upon termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out in the manner prescribed by Article 9

8. State registration upon termination by an individual of activity as an individual entrepreneur is carried out within the time limits provided for in Article 8 of this Federal Law.

9. The state registration of an individual as an individual entrepreneur becomes invalid after an entry about it is made in the unified state register of individual entrepreneurs, except for the cases provided for in paragraphs 10 and this article.

10. In the event of the death of an individual registered as an individual entrepreneur, declaring him insolvent (bankrupt) by a court, compulsorily terminating his activity as an individual entrepreneur by a court decision, entry into force of a court sentence, by which he was sentenced to deprivation of the right engage in business activities for a specified period, state registration of such a person as an individual entrepreneur becomes invalid from the moment, respectively, of his death, the adoption by the court of a decision on declaring him insolvent (bankrupt) or on the compulsory termination of his activity as an individual entrepreneur, the entry into force of the said court verdict.

11. In the event of cancellation of a document confirming the right of a foreign citizen or stateless person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document, the state registration of the data of a citizen or a person as an individual entrepreneur becomes invalid from the date of cancellation of the specified document or the expiration of its term. actions.

Hello, dear readers of the magazine "site"! In today's article, we decided to write about liquidation of IP, namely step by step instructions, how to close a sole proprietorship where they brought required list documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs who, just a couple of years ago, enthusiastically set about starting their own business, now forced walk away from him to start something new or even get a job for a stable salary.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, did not justify himself. Someone wants to gain additional experience in the chosen field of activity as an employee, so that later, with new strength and knowledge, they can return to entrepreneurship and re-open their enterprise. By the way, in one of the previous articles we already talked in detail.

In any case, once created business becomes obsolete, arises two possible options For further development events: To do nothing(in this case, there may be problems with contributions to the Pension Fund (Pension Fund), as well as in other aspects) or close the IP. It is to the second option that all further material will be devoted.

In fact, this article will cover the following points:

1. Is it necessary to liquidate an individual entrepreneur and in what situations closing is simply necessary;
2. What documents are needed to liquidate your business;
3. What nuances can you encounter in 2019 when liquidating an IP and in what sequence you need to act in order to do everything right ( step-by-step instruction);
4. What could be the difficulties if the IP has accumulated debts and how, in this case, to close the IP with debts;
5. In what cases is bankruptcy a necessary measure, and in what cases it is an inevitability;

After analyzing all the information provided, it will be possible to assess in general how much it is necessary to liquidate the IP, and also to find out how to make it easier and best .

Let's consider in detail about the liquidation (closing) of IP according to step-by-step instructions

1. When you need to close the IP and why it is done 🖇

Study own business quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues on your own.

There are a lot of reasons why an entrepreneur might start thinking about closing his business:

1. Opening of LLC is planned. In this case, you will have to liquidate the IP in order to do everything right and get additional features, expanding production capacity and their spheres of influence. Read also.
2. The case turned out unprofitable or unclaimed, which means that it was decided to change the type of activity or to realize oneself as a specialist in the role of a hired worker in some other organization.
3. Constant tax pressure, which are very difficult for novice entrepreneurs to cope with (you need to correctly calculate margins in order to get the desired net income after deducting all costs).
4. The decision was made to go into shadow mode(it’s better not to even think about it, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also serious liability up to imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close not to spend extra money and not to conduct unnecessary already documentation.

At the same time, the option of “hanging” IP according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case, you have to list insurance contributions to the Pension Fund, given the fact that they will not affect the size of the pension of the entrepreneur himself. As a result, it turns out that the case is not being conducted, but money has to be spent on it.

Among other things, the liquidation of an enterprise can also be carried out in such situations (there should be no questions here):

• the death of an entrepreneur;
• officially declaring him bankrupt;
• the presence of a court decision regarding the suspension of the IP;
• a foreigner has expired a special permit allowing him to entrepreneurial activity on the territory of the state.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an IP:

1. forced(if you have problems with taxes, laws or your own finances)
2. Voluntarily. When IP independently collects all the necessary documents, submits an application for the termination of the IP.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should only be validly accepted in situations where further stable IP work is not possible for any reason.

It is best not to delay the liquidation, so as not to pay insurance premiums, which are of no use in a non-working enterprise, because they only increase the costs of the entrepreneur.

In addition, if a voluntary decision was made to liquidate, then you will have to not only write an application, but also collect a whole package of papers, which will be discussed later.

List of documents for closing an IP

2. Necessary documents for the liquidation of IP 📔

So to avoid fines and close your own business without any problems please see the list of required documents.

Often, already at this stage, some troubles begin to arise: some papers are quite difficult to find, you can’t figure it out on your own, but somewhere you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a lot of pitfalls.

Among other things, do not forget that you will still need to pay a fee in an official manner, although these costs are invisible compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 r.

If documents are submitted in in electronic format(requires e-mail digital signature), stamp duty absent.

So, to close an IP, you will need a number of documents:

1. Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is enough).
2. Application in the approved form(). It is worth noting that it will need to be certified at the notary's office by the notary himself or by a person authorized for such actions (the position of the witness will be indicated on the form).
3. Extract from PF, confirming that there are no debts and all insurance payments up to the specified moment were made on time.
4. TIN card.
5. Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
6. A special extract received from the USRIP at the first stages of registration of IP. It should indicate all types of activities agreed with OKVED, which a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting all required documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration in it.

At the same time, during all this paperwork, it costs Special attention turn to filling out an application on a special form (application for the termination of the IP), which can be downloaded from the link below, and also found in the public domain on the Internet, because this is the only document that you will need to fill out yourself.

Download

So, the application will include the following information:

• entrepreneur's personal data(his name, surname, and also, if any, patronymic, its absence is assumed for foreigners);
• OGRNIP (it will be indicated in the relevant certificate);
• TIN directly of the person engaged in economic activity;
• to whom documents are submitted, containing the official reaction of state bodies to the application: whether it was considered or rejected for some reason (can be transferred both to the former entrepreneur himself, and to someone by proxy or through mail services);
• contact details(both an accessible phone number and a working email address must be indicated, so that in which case the officials considering the application have the opportunity to inform the person or remind him of the unsubmitted papers);
• signature of both the applicant himself and the representative of the registering organization, indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person who came;
• information about the person who carried out the notarization the application submitted to him for his further transfer to the registration authorities (his status and TIN, this allows him to impose certain responsibility on him).

Thus, the list of documents turned out to be small, but before visiting the relevant state structures It is worth checking once again that all extracts and certificates are in place.

At the same time, it is necessary make sure the application is filled out correctly , which was discussed in detail above.

Step-by-step instructions for the liquidation of IP. Milestones, documents + our recommendations

3. How to close an IP in 2019 - step by step instructions for liquidation 📋

So, if it was decided to close the IP for one of the previously discussed reasons, and the main package of documents was collected, you can proceed directly to the liquidation procedure.

Some people immediately seek help on the side by contacting the appropriate legal organizations for help, but really everything is not so difficult to do on your own .

The most important- follow clear instructions and prepare all the papers in advance so that it is not in the midst of the process that, for example, you need to pay some kind of fee or get an extract from the PF so that you can make sure that there are no debts or arrears on insurance premiums.

Next, a special algorithm will be proposed, following which you can easily liquidate your own IP without any problems in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an IP - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be done before proceeding directly to the process of liquidating an enterprise.

Basically, they all involve working with accounts and various documents, as well as repaying debts that are available at the time of the decision to terminate their own business.

In addition, it will be necessary to deal with existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step number 1 - Repayment of debts and putting the reporting documentation in order

Must visit from the start tax service, taking with you all the available papers, pay slips and a card with a TIN. You will have to deal with existing debts, and also, in which case, find the missing parts of the entrepreneur's financial swelling.

As a result, if suddenly for the previous or current year there are tax arrears, they need to be eliminated immediately , providing all confirmations to the employee of the Federal Tax Service.

After that, personalized accounting data is submitted to the department of the Pension Fund of Russia. It is necessary to provide information both directly on the individual entrepreneur, and on all his hired workers, if any.

It is very important to take into account one point: the submission of relevant information to the FIU is as important as the direct payment of insurance premiums.

The representative office of the Pension Fund must receive all the reports in a timely manner, because then its employee will have to consider the submitted papers, as well as during 2 days transfer all the information necessary for the further continuation of the liquidation process to the Federal Tax Service.

Closing the IP in this case can take up to 5 days, however, it should be borne in mind that the procedure will last the longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the FIU, the Federal Tax Service may refuse to consider an application for the liquidation of an individual entrepreneur (we will talk about the legality of such actions later).

Step number 2 - Termination of existing agreements under contracts with legal entities and individuals

To liquidate the enterprise, it will be necessary to resolve issues with existing contracts.

The first option, which is the most optimal is to fulfill all the obligations undertaken in the shortest possible time. You can individually discuss with each person with whom the contract has been concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (one-sided break). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations to complete the cooperation and release the company from the obligations associated with 3rd parties.

In addition, it is worth noting that the IP will bear financial responsibility even after it becomes an individual (i.e. after the complete liquidation (closure) of the IP). In any case, you will have to pay off debts even with a closed IP.

Not the best outcome of events is the resolution of issues in court, because do not forget that individual entrepreneur always answers in all financial matters to their creditors and partners with all their property, and not exclusively authorized capital as provided in the LLC.

Step #3 - Dismissing Previously Hired Personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all requirements. labor code, as well as pay off the social fund. insurance and FIU to avoid possible problems.

In order to get acquainted with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 of the Labor Code of the Russian Federation.

For the current tax period in FSS need to submit a form 4-FSS, and for FIU prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

For convenience and speed up the liquidation process, we offer download And fill out an application.

An example of filling out an application for closing an IP from an Excel document

Step #2 - Paying the fee

You need to pay a state duty in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that since 2019, when submitting documents through electronic signature(i.e. in electronic form) it is not necessary to pay the state duty.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All data for payment can be obtained from the Federal Tax Service, which in the end will need to subsequently go for a certificate of liquidation of the IP.

A sample of the completed state duty payment form:

A sample of the completed form for payment of state duty for the liquidation of IP

The invoice must indicate as recipient details, and sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

A paper confirming payment is also a mandatory document.

Step #3 - Completion of the process of closing the IP

At this stage, the whole procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

You need to contact these documents with the Federal Tax Service only after all issues with various funds have been resolved: pension, as well as honey. And social insurance. They, in turn, will transfer information to the tax office that the entrepreneur has fulfilled all the conditions necessary for the liquidation of his business related to their activities.

The process of processing the application and the package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. At the same time, you must not forget to pick up a document confirming the transfer of all your documents, indicating the date when the documents were submitted to the Federal Tax Service.

After the verification is completed, the former entrepreneur receives an official certificate, which confirms the fact of the termination of his activities, that is, speaks of liquidation of the enterprise.

Thus, once again I would like to emphasize that, in fact, the process of closing an IP can be divided into two interrelated stages.

The first implies the actual termination of activities and involves the implementation preparatory actions: withdrawal cash register(if any) from the register, dismissal of employees (you will need to deal with the funds, as well as with the medical policy of each employee), close the current account (before that, you should make sure that all transactions are successfully completed), and also report to the tax, liquidating debts.

In addition, at this stage, it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the IP as an individual. faces (there will be their own nuances and difficulties).

After that, you can go to main stage. You will need to write an application, as well as pay a fee, so that you can provide a receipt. Further, with all the documents you will have to visit the Federal Tax Service. Waiting for a certificate of termination of activities can last no more than 5 days, after which the company is considered to be finally liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have financial problems in the course of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the IP liquidation procedure, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing on account of your debts and complicate the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation on foreign exchange market and unaffordable, for some types of business activities, taxes.

As a result, it seems to a person that the sooner you start closing your business, the sooner you can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur in the presence of debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with a statement about the closure of the IP and in the presence of debts, the employees of the service may refuse to do so to the entrepreneur, as mentioned earlier.

The most interesting thing is that they do not have the right to do this, because the law does not prohibit anywhere in the case of accumulated debt to allow a person to engage in the liquidation of his business.

The bottom line is that an individual entrepreneur is liable with all his property , which means that even after he becomes the most ordinary individual (that is, after the completion of the process of liquidating the IP), he will have to pay off those to whom he owes.

And this means that hide from funds and public services fail. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents are collected, the fee is paid, and the employee of the Federal Tax Service refuses to accept applications, arguing that the entrepreneur should first deal with the debts, and then deal with the liquidation.

In such a situation, experienced lawyers advise not to take things to extremes, but first try to just talk with a representative of the tax service, explaining the whole situation to him. He himself must perfectly understand that hiding from debts to a person after the closure of the IP will be impossible(legally), which means it does not matter whether he is listed as an entrepreneur or not.

Despite this, it may a conflict arises . Of course, in extreme cases, you can sue or file a complaint with higher authorities to protect your rights, but there is a trickier way that involves a much simpler approach that saves the nerves and time that usually go into disputes.

All you have to do is send necessary papers with notarial certifications where needed, by mail.

Important! All documents must be sent by registered mail with notification that the addressee has received it.

In this case, the employee of the Federal Tax Service will not be able to turn away, because the entrepreneur will have confirmation that a certain date the application has been received.

Of course, it is worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can pay off his debts as follows:

• on a voluntary basis(in this situation, the person himself is interested in everything, receives extracts from the FIU and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
• in forced form(the most undesirable outcome, implying a situation where tax or Pension Fund employees sue to recover the amount that was not paid at the time, taking into account possible penalties).

To avoid all possible problems, you need to on one's own And in a timely manner be interested in the amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that in which case they all do not accumulate overnight and do not become truly unsustainable due to the combination of several debts at once in different state structures.

So, after completion of the liquidation process the debt is transferred to the individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the termination of business activities has occurred. And all because the debt will have to be repaid in any case, given the fact that special deadlines for this have been established by the current legal acts.

According to the existing legislation, namely legal act 212-FZ (clause 8, article 16), a person has a fortnight (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his monetary problems so that financial opportunity how to pay taxes, and transfer all accrued insurance premiums until the moment of liquidation of the IP.

The 15 -daytime the period begins to be counted exactly from the day the data that the entrepreneur ceased his activities were saved in the USRIP.

If the physical the person did not show himself in any way during this time and did not pay off the debt, then the parties who should eventually receive the money, are fully entitled to sue.

It is worth noting that one of the disadvantages of an individual entrepreneur, in comparison with the same LLC, is an increased degree of financial responsibility. (We already wrote about it in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reporting capital. All his property can be considered as a source of funds for paying off debts.

The exceptions are the following components that cannot be withdrawn to pay off the IP debt:

• personal items that are not luxurious;
• Food;
• housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, it remains to take into account one more nuance: To pay the debt, according to the current legislation, it is necessary only for a certain period.

In this case we are talking on the operation of the rule, which establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided engage in the liquidation of individual entrepreneurs in the presence of debts in 2019: all debts that appeared before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand to pay off these debts by going to court.

In such a situation, there is no need to look for some kind of lawyer or be led to a provocation. It is enough during the trial to declare the statute of limitations, which, of course, have expired a long time ago.

Based on all of the above, one important conclusion can be drawn: if you urgently need to close the IP, and there are accumulated debts, then they cannot become an obstacle.

After the liquidation of his business, the entrepreneur will still be obliged to pay them all off. In order not to answer later to the court, fearing for the safety of personal property that can be seized by his decision by bailiffs, it is best to pay all payments on time and not delay with pension contributions that “drip” until the official entry in the EGRIP that work sole trader has been terminated.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business due to the fact that it does not bring a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

So now let's look at the notion of bankruptcy estate (this stage available in the bankruptcy proceedings of legal entities). It means by itself all the property that can be sold in the future to pay off the debt.

Also, to pay off the debt is not subject to sale land plot, if it contains the only housing, as well as all kinds of personal items necessary for a person to live, for example, medical preparations and so on.

Among other things, the former entrepreneur has the right to appeal against the inclusion in the lists for the sale of some of his things that got there, but they cannot particularly affect the return of the debt. The total cost of such things should not be more than 10 thousand rubles.

Attention! There is one more nuance that should also be taken into account by an individual entrepreneur when declaring himself bankrupt.

If a person owns only a part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt's share in the property.

Consider a small example. The former entrepreneur borrowed money to develop the business. In the end he went bankrupt. At the same time, a person owns an apartment in which he lives himself, as well as half of a private country house who shares with his sister as a summer cottage.

Eventually, the creditor has the right to draw the attention of the court to this country house, since it is not the only housing former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be sold in court. The sister's half of the house will remain intact.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out on the basis of obtaining a sufficient amount to pay off the debt. After the completion of this procedure, if it was possible to eliminate the debts, the person is released from obligations to his creditors in full.

6. FAQ 📢

Let's take a look at some of the questions that entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where to get it?

This is a certificate of fulfillment of an individual entrepreneur (individual) obligation to pay taxes, fees, penalties, fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

Certificate must be issued within 10 business days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

An example of a certificate of the absence of tax arrears of individual entrepreneurs

Question 2. What documents are needed to close an IP in 2019?

The list of documents required for the liquidation of the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it does, then it does not change much.

Keeping the forms and applications up to date, which are provided to the tax authorities, the relevant documents must be submitted only new and valid in government agencies. Otherwise, the documents will not be accepted.

7. Video footage 🎥

If you still have questions, then we suggest watching videos that describe in detail about the liquidation of an individual entrepreneur.

7.1. Video: how to close an IP - what to do after liquidation

Watch the video which tells what you need to know in order to terminate the activities of the IP.

7.2. Video: Bankruptcy of an Individual Entrepreneur

See also the video where the bankruptcy trustee talks about the nuances of the bankruptcy of an individual entrepreneur.

8. Conclusion 🗞

So, as discussed earlier, conducting own business - It is a complex and demanding task. a large number time, knowledge and financial investment.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means that something needs to be decided with the IP status: close it or leave dormant. Of course, the second option comes to mind first, which comes from natural human laziness, but it is not the most correct . Why?

The thing is that the “hanging” individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to the documents on a person who has long opened another business or himself somewhere got a job, can bring a lot of trouble.

After all, no one canceled the payment of insurance payments, as well as the maintenance of various accounting documentation, including reporting for various controlling structures (FTS, PFR, FSS, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

1. It does not bring the expected profit that would cover all costs (for example, the cost of acquiring goods and renting trading platform), and would also allow the payment of a regular pension contribution that does not affect the size of the future pension, and would bring a satisfactory income in the dry balance.
2. There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the IP, because all debts will have to be paid off, but on the other hand, it will be possible to start all over again after solving all the troubles. To avoid problems in the future, we recommend reading our article -?
3. Simply, the entrepreneur realized that he lacked practical or theoretical skills. , which means you need to get them by working for someone. In this case, the case may not be closed, if it is not planned to be too long downtime. After the resumption of work, it will not be necessary to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
4. A decision was made to expand or retrain into an LLC . In this case, it will be necessary to liquidate individual entrepreneurship in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After the final decision to close the IP, it will be necessary to collect documents (an application certified by a notary office, as well as TIN, extracts from the FIU, EGRIP, a certificate of assignment of the OGRNIP and a check confirming the fact that the fee has been paid) and begin the procedure itself, having considered all its possible nuances .

Important! After the IP has been closed and liquidated, the documents must be kept for four years (in case of questions and inspections by the Federal Tax Service, FSS, PFR and other government agencies).

It is not difficult to close an IP compared to reorganization, so find the time and funds to liquidate an IP.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in resolving your financial issues, including the liquidation of the IP. Share your opinions on the topic and ask your questions in the comments below.

Individual entrepreneurs (IEs) have the right to terminate their activities at any time. The Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" indicates the following grounds for the termination of an IP:

• a decision was made to terminate the activity;
• death of a person who is an individual entrepreneur;
• adoption by the court of a decision to recognize the IP as insolvent (bankrupt);
• forcibly by a court decision;
• the entry into force of a court verdict, which sentenced the individual entrepreneur to the deprivation of the right to engage in entrepreneurial activity for a certain period.

The most common of these is the decision to terminate business activities.

State registration of the fact of termination of the activity of an individual entrepreneur is carried out at the tax office at the place of registration.

For this in tax office The following documents must be submitted at the place of registration:

• a signed application in the form approved by the federal executive body authorized by the Government of the Russian Federation.

Decree of the Government of the Russian Federation of October 16, 2003 N 630 approved form N P26001 of an application for state registration of the termination of an individual's activity as an individual entrepreneur in connection with his decision to terminate this activity. IP signature, which is affixed on p. 02 applications must be notarized;

• document confirming the payment of the state fee.

Currently, a state fee of 160 rubles is paid for state registration of the termination of activities by an individual as an individual entrepreneur;

• a document confirming the submission of the necessary information to the territorial body of the PFR.

The form of this document is not approved. Therefore, any document confirming that the necessary information has been sent to the territorial body of the PFR should be submitted to the tax authority. In practice, a certificate of no debt serves as such a document. To obtain it, you need to contact the FIU at the place of registration. This certificate is issued only after the provision of personalized accounting information for employees (if any) and individual entrepreneurs, as well as after payment of the corresponding amount of debt (if any).

The specified documents can be sent to the registration authority by the applicant personally or by mail by letter with a declared value and a list of attachments (clause 1, article 9 of Law N 129-FZ).

If the documents are sent by mail, it is recommended to make a note "Registration" on the envelope. Then the tax authority issues a receipt to the applicant indicating the list and date of receipt of documents (clause 3, article 9 of Law N 129-FZ):

• on the day of receipt of documents - if the documents are submitted directly to the registration authority;
• during the working day following the day of receipt of the documents, is sent by the registration authority to the postal address indicated by the applicant with a notification of receipt - upon receipt of documents sent by mail.

State registration is carried out within no more than 5 working days from the date of submission of documents to the registration authority (clause 8, article 22.3, article 8 of Law N 129-FZ).

The state registration of an individual as an individual entrepreneur becomes invalid after an entry about this is made in the Unified State Register of Individual Entrepreneurs (EGRIP). The applicant is issued a certificate of state registration of the termination by an individual of activities as an individual entrepreneur in the form N P65001, approved by Decree of the Government of the Russian Federation of 19.06.2002 N 439.

Deregistration in off-budget funds

An individual entrepreneur who has made a decision to terminate entrepreneurial activities must be deregistered in extra-budgetary funds. The legislation establishes a different procedure for deregistration in off-budget funds for individual entrepreneurs who entered into employment contracts and made payments under a civil law contract, and for individual entrepreneurs who did not conclude employment contracts and did not make payments under civil law contracts.

As a general rule, deregistration in off-budget funds of individual entrepreneurs who are not employers and have not made payments under civil law contracts is carried out by the tax authority. The tax authority, within a period of no more than 5 working days from the date of state registration of the fact of termination of the activity of an individual as an individual entrepreneur, submits information from the USRIP to state extra-budgetary funds for deregistration of an individual entrepreneur as an insurer (clause 3.1 of article 11 of Law N 129- FZ).

In a similar manner, deregistration of an individual entrepreneur in the Pension Fund of the Russian Federation in connection with the termination of entrepreneurial activity is carried out on the basis of information from the USRIP. The date of deregistration is the date of making an entry in the USRIP on state registration upon termination of activities by an individual as an individual entrepreneur. Upon deregistration, the IP-employer is given a notice of deregistration in the territorial body of the PFR (clauses 26, 28 of the Procedure for registration and deregistration in territorial bodies Pension Fund of the Russian Federation of insurers making payments to individuals, approved by the PFR Board of October 13, 2008 N 296p).

Deregistration of an individual entrepreneur in the MHIF is carried out in the event of the expiration (termination) of employment contracts concluded by an individual entrepreneur with employees, as well as civil law contracts (clause 22 of the Rules for registering insurers in the territorial MHIF with compulsory medical insurance, approved by Government Decree Russian Federation dated September 15, 2005 N 570).

Individual entrepreneurs who have concluded employment contracts with employees, as well as paying remuneration under civil law contracts, for which insurance premiums are accrued in accordance with the legislation of the Russian Federation, are required to independently carry out the procedure for deregistration with the FSS of the Russian Federation (clause 1, section 1 of the Registration Procedure as insurers of legal entities at the location of separate divisions and individuals in the executive bodies of the FSS of the Russian Federation, approved by Decree of the FSS of the Russian Federation of March 23, 2004 N 27).

Individual entrepreneurs are deregistered as insurers in the FSS of the Russian Federation in the absence of debt on mandatory payments. At the same time, they must submit the following documents to the fund:

• application for deregistration;
• the first copy of the notice of registration;
• certified copies of documents confirming the circumstances that are the reason for deregistration.

Settlements with the tax authority

If an individual entrepreneur applies the general taxation regime and his activity is terminated before the end of the tax period, then within 5 working days from the date of termination of activity, it is necessary to submit a tax return in the form 3-NDFL to the tax authority on the income actually received in the current tax period (paragraph 1 p 3 article 229 of the Tax Code of the Russian Federation). Not later than 15 calendar days from the date of filing the declaration, the amount of personal income tax due for payment must be transferred to the budget (paragraph 3, clause 3, article 229 of the Tax Code of the Russian Federation). The day of termination of the activity of the IP should be considered the day of its deregistration (Letter of the Federal Tax Service of Russia for Moscow dated December 16, 2004 N 27-08 / [email protected]).

An individual entrepreneur can apply special taxation regimes for UTII and STS.

Deregistration of a UTII payer upon termination of his entrepreneurial activity subject to taxation with this tax is carried out on the basis of an application submitted to the tax authority within 5 days from the date of termination of entrepreneurial activity. The application is submitted in the form N UTII-4 (Order of the Federal Tax Service of Russia dated January 14, 2009 N MM-7-6 / [email protected]). Tax authority within 5 days from the date of receipt from the taxpayer this statement sends him a notice of deregistration (clause 3 of article 346.28 of the Tax Code of the Russian Federation). The unpaid amount of tax must be repaid.

If an individual entrepreneur applies the simplified tax system, then he needs to submit tax returns for the tax paid in connection with the application of the simplified tax system for the last tax period and pay the amount of the calculated tax no later than the date of deregistration with the tax authorities (Article 346.21 of the Tax Code of the Russian Federation). In this case, an application for deregistration does not need to be submitted.

It should be noted that tax arrears or overpayments cannot become an obstacle to state registration of the termination of entrepreneurial activity by an individual.

Based on the Ruling of the Constitutional Court of the Russian Federation of January 25, 2007 N 95-O-O, the participation of an individual in relations related to the payment of tax ends with the death of the taxpayer or with the recognition of him as dead. Consequently, the acquisition or loss of a special legal status by a person does not in itself affect the rights and obligations of the taxpayer that arose before the relevant changes.

The individual entrepreneur who has made the decision to terminate the activity must also close the settlement bank accounts and deregister the cash register equipment (CCP). He must notify the tax authority of closing a bank account within seven working days from the date of its closure (clause 1, clause 2, article 23 and clause 6, article 6.1 of the Tax Code of the Russian Federation). For violation of the deadline for submitting information on closing accounts to the tax authority, a fine of 5,000 rubles is imposed. (clause 1, article 118 of the Tax Code of the Russian Federation).

To remove a cash register from registration, it is necessary to submit an application to which the passport of the cash register and the registration card are attached. CCP is removed from the register within 5 working days from the date of submission of the application to the tax authority in which it is registered (clause 16 of the Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs, approved by the Decree of the Government of the Russian Federation of 23.07. 2007 No. 470).

Svetlana Gavrilova, expert - lawyer of the company "RosCo - Consulting and Audit", especially for "FINANCIAL GAZETA" N18, 2010

RosCo will help you legally and profitably exit your business through bankruptcy proceedings. We have been working in the field since 2004, our lawyers and auditors are perfectly aware of the law, have extensive experience working with bankrupt firms of various profiles. Today in our online consultation you will learn: 1. What is the bankruptcy of legal entities? 2. Features of the bankruptcy procedure of organizations? 3. Stages of bankruptcy: a) Initiation - c arbitration court an application is sent with a request to recognize the financial insolvency of the company. b) Judicial stage - the court examines the submitted documentation, determines the scheme of the procedure. c) Action phase - the company is liquidated or restores economic activity (depending on the court decision). 4. Stage of recovery. To restore solvency, the law provides for two ways: 1. Financial recovery - lenders gradually receive debts in accordance with the approved schedule and priorities; 2. External management - the management of the enterprise is transferred to a third party, the property is arrested, debt payments are suspended. 5. Completion - the liquidation process ends with the exclusion from the Unified State Register of Legal Entities and the transfer of documents to the archive. See the material prepared by the leading legal adviser of "RosCo - Consulting and Audit" Elena Poturaeva. Read: https://website/press/bankrotstvo-yuridicheskih-lits/ All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay in touch latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk .com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Bankruptcy of IP (Individual Entrepreneur). Step by step procedure bankruptcy

On the background contemporary problems financial market and business combinations in the hands large organizations currently, the profitability of small and medium-sized businesses is decreasing, there is an increase in the risks of bankruptcy, including individual entrepreneurs. Only the arbitration court has the right to approve financial insolvency. To start a case, you need to file an application with the court. The application itself is not grounds for declaring the entity bankrupt. It is necessary to identify and prove signs of insolvency. One of the first reasons why IP bankruptcy is initiated is unpaid taxes, delinquency in fund contributions and lack of funds to pay them off. The second common reason is the inability to repay obligations to creditors. The entrepreneur himself, the tax office or any of the creditors can start bankruptcy. Want to know more? See the material prepared by the leading legal adviser of "RosCo - Consulting and Audit" Elena Poturaeva. Read: https://website/consult/bankrotstvo-ip/ All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Challenging transactions in bankruptcy. Caution Your counterparty is bankrupt!

Years of protracted crisis are making themselves felt. Over the past 6 years, there has been a significant increase in companies that are in one stage or another of bankruptcy. In this regard, the state adopted a number of laws and changes to existing legislation that determined the procedures used in bankruptcy cases. 1. Types of bankrupt transactions that are challenged in court: suspicious transactions and transactions with preference. 2. According to Art. 61.2 of the Bankruptcy Law, suspicious transactions are .... 3. What can characterize a transaction with preference? 4. Criteria for invalidating transactions made on the eve of bankruptcy. 5. What are the consequences of declaring a transaction invalid? You will find the answer to all these questions in the material prepared by the leading legal adviser of "RosCo - Consulting and Audit" Elena Poturaeva. All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it suits you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Relations arising in connection with the state registration of individuals as an individual entrepreneur, as well as in connection with the termination of activities as an individual entrepreneur, are regulated by Federal Law No. 129-FZ of 08.08.2001 “On State Registration of Legal Entities and Individual Entrepreneurs”.

How long does it take to pay insurance premiums upon termination of a sole proprietorship?

In accordance with Art. 432 of the Tax Code of the Russian Federation, payment of insurance premiums by payers who have ceased to carry out activities as an individual entrepreneur is carried out no later than 15 calendar days from the date of making an entry in the USRIP on the termination of business activities.

How much do I need to pay contributions upon termination of the activity of an individual entrepreneur?

Paragraph 5 of Article 430 of the Tax Code of the Russian Federation establishes that if payers cease to carry out entrepreneurial or other professional activity during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period, is determined in proportion to the number of calendar months by the month in which the state registration of an individual as an individual entrepreneur became invalid.

Behind incomplete month activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur (Letter of the Ministry of Finance dated February 7, 2017 N BS-3-11 / [email protected]).

How long does it take to file a 3-NDFL declaration upon termination of an IP?

The taxpayer is obliged to submit a declaration within five days from the date of making an entry on state registration upon termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity in the USRIP and deregister it with the tax authority as an individual entrepreneur (including for the period between the day of submission of an application for state registration of termination of activity as an individual entrepreneur and the day of exclusion of this entrepreneur from the USRIP) (clause 9, article 22.3 of the Federal Law of August 8, 2001 N 129-FZ, clauses 10 and 11 of Art. 227 of the Tax Code of the Russian Federation, paragraph 3 of Article 229 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated January 13, 2016 N BS-4-11 / [email protected]).

Is there a penalty for late submission of a 3-NDFL zero declaration upon termination of an IP?

If an individual entrepreneur, upon termination of activities, did not submit a declaration in the form 3-NDFL to the tax authority in a timely manner, then the tax authority has the right to impose a fine of 1000 rubles. for late reporting (zero) (clause 1, article 119 of the Tax Code of the Russian Federation).

Do I need to notarize the signature of a person on an application for state registration of termination of activity as an entrepreneur?

It depends on how the documents are submitted to the tax office.

The signature on the application does not need to be certified in the following cases:

• if the applicant submits documents directly to the IFTS and at the same time presents a passport or other identification document;
• if the applicant submits documents through the multifunctional center, presents a passport (another identity document) and signs the application in the presence of an employee of the multifunctional center;
• if the applicant submits documents through a single portal of state and municipal services.

In other cases, the applicant's signature must be notarized (paragraph 2, clause 1.2, article 9 of the Law on State Registration).

Is it necessary to notify the tax inspectorate and funds about the closure of a current account upon termination of an IP?

No no need. Since May 2014, the obligation of organizations and individual entrepreneurs to report to the tax office about the opening and closing of bank accounts has been canceled (Articles 5 and 6 of Federal Law No. 59-FZ of April 2, 2014).

What documents must be submitted to the IFTS upon termination of the activity of an individual entrepreneur?

State registration upon termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:

a) an application for state registration signed by the applicant in the form P26001;

b) a document confirming the payment of the state fee (160 rubles);

c) a document confirming the submission to the Pension Fund of the Russian Federation of personalized accounting information, as well as information on additional insurance premiums for the funded part of the labor pension (Article 22.3 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" of 08.08.2001 N 129-FZ) .

Do I need to notify the FIU about the closure of the IP?

The entrepreneur himself does not need to send any notification to the FIU about the closure of the IP. The documents on the closure of the IP are submitted to the tax inspectorate, the tax authorities exclude the IP from the USRIP and themselves transmit information to the FIU that such an IP is no longer listed in the register (clause 2, article 11 of the Law of December 15, 2001 No. 167-FZ).

Within how many days, from the date of submission of documents on the termination of the activity of an individual entrepreneur, will the tax deregister the entrepreneur?

According to paragraph 8 of Art. 22.3, paragraph 1 of Art. 8 of the Federal Law of 08.08.2001 N 129-FZ, state registration, upon termination by an individual of activity as an individual entrepreneur, is carried out within a period of no more than five working days from the date of submission of documents to the registering authority.

By virtue of paragraph 9 of Art. 22.3 of the Law on Registration, the state registration of an individual as an individual entrepreneur becomes invalid in connection with the adoption by this person of a decision to terminate business activities after making an entry about this in the USRIP.

How can I pay the state fee?

The state duty for closing an IP in 2017 is 160 rubles.

There are two ways to receive a receipt and deposit funds:

1. Download the receipt of the state duty for closing the IP and come to the bank branch to pay it;
2. Through an online payment system, which will automatically issue a sample of the state duty for closing an IP with the details of an individual entered.

An entrepreneur can use the online service of the Federal Tax Service "Payment of state duty".

In order for the fee for closing an IP to be paid, select the item “State fee for registering the termination of a business entity as an IP”, and then click “Next”.

We fill in the fields. In the item "Address of residence", will open additional window, there fill everything according to the instructions and then the button "Next"

Check all your data again and choose how you will pay the state duty: “cash payment” or “cashless payment”.

If we choose "cashless payment", then we are warned that cashless electronic payment can only be carried out by clients of partner banks who have settlement accounts with them. You need to select a bank and make a payment.

The IP ceased operations on April 12, 2017. Do I need to pay UTII for April?

Yes, you need to pay for 11 days of April. Clause 10 of Article 346.29 of the Code determines that the amount of imputed income for the quarter during which the taxpayer was deregistered due to the termination of business activities subject to a single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in notification of the tax authority on deregistration of an organization or individual entrepreneur as a single tax payer.

If the deregistration of an individual entrepreneur with the tax authority as a UTII taxpayer was not made from the first day of the calendar month, then the amount of imputed income for this month is calculated based on the actual number of days the individual entrepreneur carries out entrepreneurial activities (Letter of the Ministry of Finance dated April 8, 2016 No. N SD-3-3/ [email protected], par. 3 p. 3 art. 346.28 of the Tax Code of the Russian Federation).

IP on UTII was deregistered as a taxpayer on March 25, 2017. Do I need to submit a UTII declaration for the first quarter of 2017?

Paragraph 3 of Article 346.32 of the Code determines that tax returns for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.

The Code does not provide for any special deadlines for submitting a UTII tax return in the event that a taxpayer terminates activities subject to UTII and is deregistered as a UTII taxpayer or an individual entrepreneur.

Since the individual entrepreneur was deregistered as a UTII taxpayer on March 25, 2017, he had to submit the UTII tax return for the first quarter of 2017 no later than April 20, 2017, calculating the single tax in it for the actually worked period of time (from January 1 March 24, 2017) (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / [email protected]).

Are the tax authorities entitled to conduct a tax audit after the closure of the IP?

The tax authorities have the right to conduct tax audits of the entrepreneurial activities of individuals who, at the time of the audit, have ceased the said activity and have lost the status of an individual entrepreneur (Decisions of the Constitutional Court of the Russian Federation of 01.25. .

The tax authority, within the framework of a desk tax audit, has the right to demand an explanation from the taxpayer if contradictions are found in the taxpayer's documents and (or) inconsistencies in the information provided by the taxpayer with the information available to the tax authority (clause 3, article 88 of the Tax Code of the Russian Federation). The form for the requirement to provide explanations is given in Appendix N 1 to the Order of the Federal Tax Service of Russia dated 08.05.2015 N MMV-7-2 / [email protected] The requirement should indicate what the errors and inconsistencies are.

The taxpayer fulfilling the requirement has the right to submit documents confirming the accuracy of the information reflected in the declaration (clause 4, article 88 of the Tax Code of the Russian Federation).

Federal Law No. 130-FZ of May 1, 2016, effective January 1, 2017, for failure to provide explanations requested in accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, in case of failure to submit an updated tax return within the prescribed period, clause 1 of Art. 129.1 of the Tax Code of the Russian Federation introduces liability in the form of a fine of 5,000 rubles. (behind repeated violation during calendar year- 20,000 rubles) (clause 2, article 129.1 of the Tax Code of the Russian Federation).

Failure to submit documents to the tax authorities within the established time limit by the taxpayer entails a fine in the amount of 200 rubles. for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation, Ruling of the Constitutional Court of the Russian Federation of November 20, 2014 N 2630-O). The tax authority has the right to request documents during an in-house tax audit only in cases provided for by tax legislation, which does not contain, as a basis for requesting documents within the framework of an in-house tax audit, a declaration on tax paid when applying the simplified tax system, identification by the tax authority of contradictions in the documents submitted by the taxpayer ( information).

Should an individual entrepreneur on the simplified tax system that has lost the status of an entrepreneur separately submit to the tax authority a notice of the termination of business activities in respect of which the simplified tax system was applied?

No, it shouldn't. In the letter of the Ministry of Finance of Russia dated 18.07.2014 N 03-11-09 / 35436, brought to lower tax authorities and taxpayers by letter of the Federal Tax Service of Russia dated 04.08.2014 N GD-4-3 / [email protected] it is said that, as a general rule, the loss of the status of an individual entrepreneur applying the simplified tax system means the simultaneous termination of the simplified tax system.

Such taxpayers are not required to submit to the tax authority a notice of the termination of business activities in respect of which the simplified tax system was applied (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / [email protected]).

IP on the simplified tax system ceased operations (deregistered as an entrepreneur) on April 11, 2016. Notice of termination of business activity, in respect of which the simplified tax system was applied, was not submitted. What is the deadline for filing a tax return for 2016?

Since the IP ceased its activities as an individual entrepreneur on 04/11/2016 and the notice of termination of business activities in respect of which the simplified tax system was applied was not submitted, it has no grounds for applying the norm of paragraph 2 of Article 346.23 of the Code.

Tax returns under the simplified tax system for 2016 must be submitted by an individual entrepreneur in the generally established manner, i.e. no later than April 30, 2017. (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / [email protected]).

Do I need to pay taxes when an individual ceases to operate as an individual entrepreneur?

In accordance with paragraph 1 of article 3 of the Tax Code of the Russian Federation, each person must pay legally established taxes and fees. By virtue of paragraph 1 of Article 45 of the Code, the taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.

The grounds for terminating the obligation to pay taxes and (or) fees are specified in paragraph 3 of Article 44 of the Code.

Termination by an individual of activity as an individual entrepreneur is not a circumstance that entails the termination of the obligation to pay tax arising from the implementation of such activity.

In accordance with Article 64 of the Tax Code of the Russian Federation, a taxpayer may be granted a deferral or installment plan for the payment of tax if there are grounds provided for by this article. An application for granting a deferral or installment plan for the payment of tax is submitted stakeholder to the relevant authorized body(Letter of the Ministry of Finance dated August 4, 2016 N 03-02-08 / 45681).

How to recalculate the amount of tax on the PSN, if the individual entrepreneur ceased business activities, in respect of which the patent taxation system was applied, before the expiration of the patent?

If the individual entrepreneur has terminated the entrepreneurial activity in respect of which the patent system taxation, before the expiration of the patent, the tax period is the period from the beginning of the patent until the date of termination of such activities specified in the application submitted to the tax authority in accordance with paragraph 8 of Article 346.45 of the Tax Code of the Russian Federation.

If, upon recalculation, an individual entrepreneur who has paid the previously calculated amount of tax within the time limits established by paragraph 2 of Article 346.51 of the Code appears:

• overpayment of tax, then he has the right, by submitting an appropriate application, to return or offset it against the payment of other taxes in the manner prescribed by Article 78 of the Code;
• the amount of tax payable, then, based on the current norms of the Code, the calculated amount of tax is payable no later than the deadlines specified in the patent (Letter of the Ministry of Finance dated May 25, 2016 N 03-11-11 / 29934).

Discussed.

Where can I see if an individual entrepreneur is excluded from the USRIP?

You can check whether the IP is excluded from the USRIP on the website of the Federal Tax Service in the service "Check yourself and the counterparty" on the "IP" tab, you must enter the OGRNIP and if the IP is closed, then there will be a date in the "Date of making an entry on the termination of activities".