home - Type samples
  Close un self step by step instructions. Termination of IP activities: the most common questions

Not everything in our life goes according to plan. Sometimes, such a profitable, it would seem, business idea brings complete disappointment and loss. In this case, there is nothing left but to close your business. And immediately we will be interested in the deadline for closing the IP from the moment of filing the application. Let's consider everything in detail.

IP closure stages

  1. Filling out the application of the corresponding sample, which you can find on the website of the Federal Tax Service. Enter everything accurately, accurately, without errors. Prepare two samples. In this statement, you put a mark on how to provide you with the documents: 1) you will personally visit the tax office, 2) the proxy representative will pick up or 3) or they will be sent to you by mail.
  2. Payment of state duty. The amount differs from that paid for the opening and amounts to 160 rubles. Make no mistake with the amount, purpose of payment and details. Failure to pay the fee may serve as a basis for refusing to register the closure of IP.
  3. Submit the specified application and receipt of payment to the tax authority - the one in which you were registered. You hand over one copy, and on the second they put a mark on receipt.
  4. Then hand over the necessary reporting and pay the existing debt to the tax authority:

- IP on the simplified tax system can submit reports both before closing and after;

- at UTII - before closing;

- PIT - no later than five days after closing.

  1. Submit reports to the Pension Fund with the obligatory payment of all debts. Do not provide a statement from the FIU to the tax office, the latter will make all the necessary requests.
  2. If available: deregistration of the CCP, closing of the current account.
  3. If employees worked, then they also need to be fired and make entries in the work book.

Why is everything described in such detail? Because the timing of IP tax closure depends on the correctness and timeliness of all these stages.

About closing in detail!

We are ready to offer you a detailed manual for the elimination of -. Also, you may be interested to know what problems businessmen are trying to face.

The timing

What time is closed IP:

5 working days. This is the time period established by law in which the tax authority is obliged to issue you a certificate of closure of you as an individual entrepreneur. However, in practice, very often additional questions arise during this procedure, which require additional time. The day of application is not taken into account. And if you sent the documents by mail, then the date on which they will be received by the tax authority, which will be on the notice, will be considered the day the period begins.

12 days  from the moment of closing - during this period it is necessary to notify the Pension Fund and provide registration documents. In the FIU only copies of documents are handed over.

14 days  liquidate an IP - this is the total period during which it is believed that an IP without debts or with timely payment can be closed in all bodies.

15 days  from the closing date - the deadline for the payment of all insurance premiums.

IPs are closed for a long time, when a businessman neglected his business, kept records inappropriately, submitted reports inopportune, and made large debts on taxes and fees. I can also raise questions from law enforcement agencies if various types of fraud were observed in the businessman’s activities.

In case of refusal, you will be notified accordingly.

Consequences of closure

When closing an individual activity, a businessman should take into account the following nuances:

  • if you had no problems closing, then, if necessary, you can open at any time. The legislation of the Russian Federation does not provide for special terms;
  • the obligation to pay arrears of taxes, fees and other obligatory payments remains even after closing;
  • debts do not disappear anywhere and go from the debtor-FE to the debtor-individual;
  • tax  can conduct a field audit within three years based on the results of activities. This right is enshrined in law and affirmed by various jurisprudence.
  • iP documents should be stored after closing for 4 years. In practice, tax authorities rarely carry out checks at such a late date, but you should still be ready at any time to provide documents confirming the implementation of your former business activities within the legal framework.
ADVERTISING

At first glance, the procedure for opening or closing an individual enterprise may seem complicated. However, everything will turn out quickly and correctly, if you know some features of this process.

So, when you open the IP, you need:

  1. Fill out an application.
  2. Pay the state fee.
  3. Carry out state registration.
This plan can be implemented both independently and with the help of numerous online resources that help automate many preparatory processes, as well as with the help of law firms - consultants who will do all the work for you for a certain amount.

Issue price varies by region

Registration costs vary from a minimum of 800 rubles. - the size of the state duty, up to ten times larger - with the involvement of third-party lawyers, a notary public, the price also depends on the region.

Registration is carried out at the place of registration of the individual (by registration in the passport), but IP activities can be carried out throughout the Russian Federation.

For registration, you will need a passport and TIN, the registration period is 3 working days.

The application is filled out in accordance with the approved form Р21001 “application for registration of an individual as an individual entrepreneur”.

Correct letters

The requirements for its design are very strict, so it must be filled in with capital letters of the Courier New font with a height of 18 points, when filling out the form manually - only with black ink in capital letters.

Page 1 contains information on the applicant's last name, first name, middle name, TIN, gender, date of birth, place of birth and citizenship data. Patronymic and TIN are filled in if available. For those who have forgotten / do not know their TIN there is an online service called “Know your TIN”, in the absence of a TIN it will be assigned to the applicant upon registration.

On page 2, data is filled in at the address of the place of registration and passport data. The index is recommended to be specified on the sites fias.nalog.ru or Russian Post, various abbreviations and codes must necessarily comply with the approved instructions for filling out this application. When indicating Moscow or St. Petersburg, the city is not filled.

Inaccessible activity

Next, on sheet A, the OKVED codes are entered, which an individual entrepreneur is going to engage in, while some of the types of activities, such as alcohol production, are not legally available for private entrepreneurs. It is not necessary to enter all types of activity, after registration the individual entrepreneur will be able to engage in any type of activity, except for those prohibited or subject to licensing, and the codes, if necessary, can be supplemented.

On sheet B, the procedure for issuing the final documents and contact details is indicated. In this case, the name and surname fields of the applicant shall be filled out only in black ink, and upon personal submission, in the presence of a tax inspector.

The application is filled out in one copy (and only on one side of the sheet), the sheets are not stapled or stapled.

The first time it may not work

As you can see from this considerable list of requirements, fulfilling them all right on the first try will not be easy, but all this can be done using any of the free online services, which is strongly recommended so as not to lose time on reselling and not to pay the state fee again any ridiculous mistake.

In addition to the application, a photocopy of the passport and the paid state duty will be required for filing. Only pages 2, 3 and the page with the registration address are copied from the passport.

To form a form for payment of state duty and actually for non-cash payment, you can use the appropriate service on the website of the Federal Tax Service - “State duty payment”. Payment is possible directly on the site, there are also listed all the opportunities provided for this.

Submission of documents to the tax is possible in person, by mail or through a representative.

Personal submission is the simplest - when applying to the tax office at the place of registration, the applicant will be required to submit the above documents and passport. Addresses and working hours of the tax office can be clarified on its website.

After delivery, the inspector gives a receipt on receipt of documents, after 3 working days, having arrived with a receipt and a passport, it will be possible to receive registration documents.

When submitting documents by mail, the signature on the application and a photocopy of the passport will need to be pre-certified by a notary. Upon receipt by mail, the tax authority will send registration documents to the applicant's registration address, and not to the return address of the application. Within Moscow, documents can also be sent and received with the help of courier services such as DHL and Pony Express.

When submitting documents for registration through a representative, in addition to notarized documents / signature of the applicant, he will also need to issue a notarized power of attorney.

If necessary, together with the application for registration, the applicant may also submit an application for the transition to a simplified taxation system in form 26.2-1 or an application for an IP patent in form 26.5-1. Most applicants do so.

In case of successful registration, the applicant will have 3 documents: a certificate of registration as an individual entrepreneur, a register register, a notice of registration of an individual with a tax authority.

In this case, you can congratulate yourself on the registration.

The beginning of successful work

  Do not forget that after registration you will also need to carry out a whole range of minimally necessary operations to begin successful work:
  • Submit an application for the transition to the simplified tax system, PSN or UTII, if necessary.
  • Get documents on registration with the FIU (by mail). If an individual entrepreneur does not have employees, then registration with the FSS is not necessary.
  • Get statistics codes for IP.
  • Order a print (although it is possible without it).
  • Open a bank account - on demand.
  • Start work on obtaining licenses, if required by law.
  • Proceed to the payment of taxes, pay insurance premiums to the PFR and FFOMS
  • Maintain accounting and reporting.

IP closure

  IP closure plan:
  1. prepare a statement of closure, pay a state fee;
  2. submit closing documents to the tax with the receipt of a certificate of closure of IP and extract from the registry;
  3. fIU notice;
  4. reporting and deregistration.
First of all, application P26001 “Application for state registration of the termination by an individual of activity as an individual entrepreneur in connection with his decision to terminate this activity” is filled out. The requirements for its completion in the applicable part are the same as for the application for opening.

A similar situation with the state duty form and its payment, so as not to be mistaken, you can and should use the service on the website of the Federal Tax Service, when closing the IP, the state duty is 160 rubles.

Further, you can personally form, by mail, or through the FTS online service to form and submit to the tax office a package of documents: application and state duty - in case of not personal filing, they must be certified by electronic signature (when filing online) or by a notary.

5 working days after the submission of documents, the inspection is obliged to issue a USRIP record sheet and a notice of deregistration of a citizen in the tax authority as an individual entrepreneur. To get these documents you need to have a passport and a receipt on delivery of documents to close the IP.

Paying debts and closing accounts

If an individual entrepreneur had arrears in taxes and duties, then it is transferred to the category of indebtedness of an individual.

For the final completion of all procedures, it will also be necessary to notify the funds and submit reports, if necessary, close the bank account, terminate the contracts for individual entrepreneurs, deregister KKM.

Let us dwell separately on the notification of the FIU. The procedure in this case: after the termination of the IP status (the date is indicated in the certificate), you need to receive a receipt within 12 days with the calculation of debts on obligatory payments - usually the calculation itself is done instantly. For the calculation, the fund employee will need from the applicant only a passport and a certificate of termination of business.

Documents need to be stored

After the IP status is terminated, documents and reports must be kept for at least 4 years for tax reporting and 6 years for reporting fees and contributions in case of disputes and inspections by the tax inspectorate and other regulatory bodies.

Former entrepreneurs are required to provide storage of labor documentation for 75 years, for example, orders for the admission and dismissal of employees, personal files and cards, etc.

Of the frequently asked questions, perhaps the most frequent one should be noted - the question of the need to submit, together with a statement to the tax inspectorate, a statement by the FIU on the absence of debt - this is currently not a prerequisite for closing an IP.

You can close an IP on any day: even the day after registration, there are no restrictions in the law. The tax system does not play a role either.

It’s cheaper to close the IP as soon as you decide  because while the IP is working, you need to pay dues. For a year - it is 27,990 rubles, for six months - 13,995 rubles.

Deal with Debts

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

After the closure of the IP, the debt remains, if you do not repay it, you can go to court as an individual. It’s like with citizenship: when a person changes citizenship, debts in the former country do not disappear. Therefore, the first task is to deal with obligations.

Shake money without scandal

It is better to understand before closing IP. As soon as you lose IP status, the bank blocks transfers from your current account, and you can no longer legally pay partners. We'll have to come up with payment schemes through individuals.

The second task - on the contrary, to collect debts. If customers give you old debts and you have closed an IP, this is illegal business.  You don’t like this tax, you can get a fine. In order not to take risks, shake money from customers while the IP is working.

Close an account

If you've sorted out your debts, it's time to sort out your current account. There are no deadlines for closing an account in the law, so formally you have the right to close it at any time.

In practice, this is not so. The tax one is wary if it sees a working account: why pay for servicing an account if you are no longer an individual entrepreneur? If a person is ready to spend money on a bank, then he plans to receive income without the status of an entrepreneur, and this is illegal.

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

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

Pay state duty

For the closure of IP you have to pay a state duty, in 2017 it is 160 rubles.

In order not to look for details, prepare a payment on the tax website. Preparation takes five minutes: go to the website, select the item “State duty for registration of IP” → “State duty for registration of termination of PL activities as an IP”, and then follow the prompts.

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

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

Fill out an application

The next step is to fill out an application to close the IP.

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

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

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

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

This is what the statement looks like:

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

Submit documents to the tax

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

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

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

Submit documents yourself.  Documents are accepted by the tax at the place of registration of the individual entrepreneur. If you do not remember the address of your inspection, it can be found on the tax website.

The site shows the address and schedule of the inspection:

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

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

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

On the tax website.  The method is suitable if you have an electronic signature: then you do not need to go to the tax office, and all documents are downloaded via the Internet.

With any method of filing documents, the tax office gives a receipt: which employee took the documents, which and when. If you submit it personally, the tax specialist will give the receipt in hand, if you send it by mail in the mail, if through the website you download the receipt with an electronic signature.

Keep a receipt until the tax closes the IP.  If the tax loses documents, you will prove that you handed them over. There will be nothing to restore the tax, but you will not have to pay the state duty again.

Get an extract from the USRIP

To make sure that the IP is closed, you need to get a document from the tax - extract from the USRIP. The tax authorities have five working days for statement, the deadline is calculated from the next day after the submission of documents. If filed May 15, the tax prepare an extract by May 22.

The statement looks like this:

You can’t forget about discharge. The tax office may not close the IP due to a typo in the middle name and wait until you come for an extract. As you come, it will say so. But you don’t come, IP is working, debt is accumulating.

How the tax will transfer the statement depends on the application to close the IP. If they wrote that they would pick it up personally, then it would hand it over; if through an intermediary, it will be transferred to an intermediary, for example, Modulbank's lawyer.

Pay dues

If the statement is in your hands, pay insurance premiums: to the pension fund and health insurance fund. Time to pay contributions - 15 days from the date of IP closure.

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

If you have earned more than 300,000 rubles per year, additional fees must be paid: you consider 1% of the amount received in the account, minus 300,000 rubles. The fee is also considered - from January 1 to the last day of work.

Payment for payment is prepared by the tax website. Visit the site and choose how you will pay and for what. There are a lot of tips on the site: if something is not clear, see the explanation.

Here's what you need to write:

who pays - "Individual Entrepreneur";

type of document. If you don’t know how you will pay - in cash or by card, choose a “payment document”;

what you pay for. To do this, just write a KBK, the rest of the site itself will substitute. For contributions to the pension fund - 182 1 02 02140 06 1110 160, for medical insurance - 182 1 02 02103 08 1013 160;

basis of payment - “Payments of the current year”;

the tax period is “Specific Date”, and set the closing date of the IP;

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

Payment is prepared as follows:

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

The tax sometimes asks to pay dues before closing the IP.  In the spirit: “Until you bring the receipt of payment, we will not accept the application.” So, this is illegal. If this happens, refer to the Tax Code and demand acceptance of the application.

Submit a tax return and pay taxes

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

Simplified.  It is necessary to pay taxes and submit a declaration before the 25th day of the next month after the date of IP closure. If closed on May 15, your deadline is June 25.

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

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

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

Keep documents

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

Just save the documents. The tax may come with a tax audit, but there are no documents that you do not owe anything.

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

Open IP again

A new IP can be opened at any time, even after the day the previous one is closed. There are no special conditions for reopening, so everything will have to be done, as for the first time.

The tax system is maintained until the end of the year. If you worked on simplified 6%, the new IP will also be on simplified. If you need another system, you have to wait for next year.

Attention. The article was updated taking into account 2016. Read more here:

Good afternoon, dear businessmen!

I previously wrote a large article on how to open an IP. Nothing complicated there

But there are situations when IP needs to be closed. There can be many reasons for this:

  1. Opening of LLC instead of IP
  2. Do not go your own thing
  3. Changed my mind about being an IP

It doesn’t matter what the reason may be - the main thing is to close the IP within the established procedure and not run into fines. I know several stories when people stopped doing their business, but didn’t formalize the closure of their IP.

And then they were very surprised that they should pay contributions to the FIU and submit declarations, as before :)

So, you need to understand that if you decide to start an IP, you need to close your business officially.

How to close IP in 2015-2016?

In the near future, the procedure will look as follows:

1. Step. We collect a package of documents

Application for state registration of the termination by an individual of an activity as an individual entrepreneur in connection with his decision to terminate this activity (form No. P26001)

As you can see, you will have to fill out one tragic page in which you need to specify just a few lines:

  1. OGRNIP
  2. and indicate contact details

If you carry this statement in person, it is better to sign it in the presence of a tax officer who will accept the documents (do not forget to bring your passport and basic documents for individual entrepreneurs). If you want to submit an application through another person or by mail, then your signature must be notarized.

Step2: Pay the state fee for closing the IP.

If it is necessary to pay 800 rubles of state duty to open an IP, then 160 rubles to close it. Already smaller :)

By the way, you will need to pay all taxes at the current moment, otherwise you simply will not be allowed to close. It must be understood that the closure of the IP does not exempt from obligations to pay arrears of taxes, fines or penalties.

It is better to generate a receipt for payment of state duty directly on the official website of the Federal Tax Service at this link:

It is only necessary to select the item “State duty for registration of termination of FL activity as an IP”. Then click on the “Next” button and follow the on-screen instructions:

Enter your real data, of course :)

Choose the desired method of payment of state duty (cash or bank transfer). For example, select “Cash settlement” and click on the button “Generate payment document”

and immediately get a ready receipt for paying the state duty to close the IP in cash at Sberbank.

If in the previous step we choose “Bank transfer”, then we will see other ways of paying state fees.

Here, at your discretion, which way to choose. The main thing is to show a document confirming that you paid the fee when submitting documents for closing. That is, the receipt needs to be saved.

4. Step: A document confirming the submission of information to the territorial authority of the Pension Fund.

In fact, the provision of such a document is now not mandatory, since the exchange of data between the FIU and the Ministry of Taxes and Duties takes place through its own channels. But it’s better to call your Tax office and clarify this point. Just ask if they need paper data from the FIU to close the IP.

5. Step: We carry documents to the Tax

There are several options here:

  • We give documents in person;
  • Through a representative by notarized power of attorney;
  • By mail with declared value and inventory list;
  • In electronic form using the service "Submission of electronic documents for state registration" on the official website of the Tax Russia

I do not close my IP, but if suddenly, I would choose a personal visit to the tax. Certainly, various nuances in filling out the documents will come out :) And it is better to clarify them on the spot.

Nevertheless, there is the option of submitting documents for closing the IP in electronic form, via the Internet. This can be done by clicking on this link:

http://www.nalog.ru/rn52/service/gosreg_eldocs/

I will not consider this option in detail, but I recommend that you carefully read the instructions at the link above and very carefully fill in all the fields, and the documents must be provided in a specific format.

6. Step: we receive documents that the IP is closed.

On the sixth working day you will receive an official document that confirms the end of the IP closing procedure. You will be given the USRIP record sheet.

If you filled out the documents incorrectly, you will receive a notice with the reasons for the refusal to close the IP. As a rule, I repeat, we are talking about errors in filling out documents or arrears of taxes or contributions to the FIU. Or they forgot to pay the penalty :)

7. Step: Is it necessary to deregister in the FIU and FFOMS?

A controversial issue on which there is still no consensus. They say that now information about closed IPs is transmitted through interdepartmental channels and, they say, now you don’t need to independently deregister after IP closure ...

But I strongly recommend contacting the FIU and FFOMS in order to resolve this issue.  Especially if you are registered as an employer. This must be done in order to reconcile debts to these funds and submit ALL closing reports.

P.S. I hope you will have to close your IP only in the event of a business reorganization with a new level. And not in the case of total ruin :)

Attention. The article was updated taking into account 2016. Read more here:

Do not forget to subscribe to the blog news on this page:

Another important information for entrepreneurs:

about the author

I created this site for everyone who wants to start a business as an IP, but does not know where to start. And I’ll try to talk about complex things in the simplest and most understandable language.

    Tatyana

    Good afternoon! I have a question: Are all Moscow IPs closed at 46 tax?

    Dmitriy

    I don’t live in Moscow, but as far as I know, it’s at 46 tax.

Nike

Good afternoon!
  And what happens to the current account when the IP is closed?

Alexander

Hello! I assume the registration of IP from 01/01/2015, to conduct activities until 05/01/2015 with the appropriate registration of the termination of IP. Question: should contributions to the FIU and to the compulsory medical insurance be paid in proportion to the period of activity, or for the whole of 2015?

    Dmitriy

    It doesn't matter if you had activity or not \u003d)
    These contributions to the FIU are mandatory and will have to be paid for the whole year if opened on January 1, 2015.
      It may be more reasonable to coincide with the opening of the activity?
      If you open in May 2015, then you will pay the mandatory fees for May-December, and not for all 12 months.

Svetlana

Good afternoon. Tell me, when closing IP in the 4th quarter of 2014. without employees at UTII, in what period should I submit the last declaration, before or after? And up to what date is the last tax payable?

    Vlad

    IP closes without tax debts. The latest reporting is submitted after closing (the last quarter is calculated on the closing day, and not on the day the application is submitted).

Vlad

Hello everybody. I am from Petersburg.
  IP are closed at 15 tax, on the street Red Tekstilshchikov 12 (entrance from the waterfront).
  Payment of the fee there \u003d + 50r commission and delivery to the phone also with the commission.
  The form must be filled MANDATORY with a black pen. Sign MANDATORY with the employee.
  And finally, if the form is wrapped, then to buy a new one there costs 300 rubles.
   Then half an hour waiting for "get the number" (they do not give faster).
  HELP A FRIEND TO A FRIEND, bring some blank forms, leave them near the windows. This will save someone time and money.
  P.S. Thanks for the instruction.

Tatyana

Hello! I heard that it is now impossible to close the IP without a field audit. Is it so? The activity was carried out for 2 years.

    Dmitriy

    For the first time I hear about this, Tatyana
      The only thing is that they demand to pay off all debts on taxes, contributions to the FIU, on fines, etc.

Alexandra

I want to close the IP, but I have a bank account; can I close the IP? And the second question: if there is a mortgage loan for the purchase of the store, will there be obstacles to closing the IP? I’ll still pay the mortgage, but the trade is not going on, so I want to close the activity.

    Dmitriy

    First close the account, and then the IP.

Nikita

Good afternoon, Dmitry. Interested in the following question: I plan to close the IP soon. I wanted to clarify whether I need to make a contribution to the FIU for all 12 months of this year, or only for those until I close it.
   And the second: not so long ago I filed an application for transfer from OCH to USN, does this somehow concern this issue? Do I need to wait for the transfer to the simplified tax system, or can I safely close now?

    Dmitriy

    1. Only for those months while IP worked
      2. This issue is best clarified in the tax.

Anna

Good afternoon.
  IP was opened in August 2014, there was no activity.
  At the end of 2014, she paid in the region of 10,000 p. Now I want to close the IP, do I need a declaration?
Or can I just come to the tax office with a statement in form No. P26001 and a receipt for payment?
  And the last question, is it necessary to take a certificate of registration of IP?
  Thanks in advance.
  P.S. Life becomes easier with your articles)

Natalya

hello, I have big debts, I want to close. for 14 years, taxes are calculated on the main job. the tax authority is located in another city, it hasn’t filed a declaration since 14 years, there was no activity. It can be easier to carry out bankruptcy. How to do it?

Maria

hello, tell me which documents you need to submit to the tax. Do I need to submit a declaration if I opened the 04/28/2014 and close it in February-March 2015?

    Dmitriy

    The list of documents is written above. The declaration will have to be handed over, otherwise they will not be allowed to close the IP.
      You will also have to pay contributions to the FIU and in general all debts to the state

Tatyana

I gave it to the tax application to close the IP. Is there any way to stop this procedure - if I change my mind?

Alexander

We close the IP where, in our district or in the 46th? Thanks.

Alexander

Sorry, thanks! I saw your conversation at first about the 46th tax :)) apparently, all the same in the 46th.

Ilona

IP more than 3 years, taxes did not give up and reports too. What to do? Relatives opened in my name. I don’t understand anything.

    Dmitriy

    Ilona, \u200b\u200bif the IP is inactive, then it must be closed, pay all taxes, fines, penalties.
      At least you can be charged a fine of 148,000 rubles if you did not make contributions to the FIU. (if you paid, then the fines are less)

Olga

IE for more than two years, the activity was only four months. Declarations were not filled. Contributions to the tax were not made either. Can I somehow close the IP through the court? I simply don’t have money to pay all taxes and pension contributions. So what is the vicious circle: don’t pay, don’t close. Don’t you close, will your debts grow?

    Dmitriy

    They will grow, since the individual entrepreneur is obliged to pay taxes and fees, even if there is no activity.
      You need to go to the tax and FIU to resolve this issue. And the sooner the better.

      Nikolay

      What to go with? With paid fines? Options?

      I passed the nulevka to the tax course, of course. Can you give a link to the federal law on a fine of 148,000?

Yulia

Good evening!
  IP has existed for 3 months since August 2015, no activity has been conducted, it is necessary to close it. I have never paid anything and never submitted anything.
  What is the first step? submit a zero return, pay dues or apply for closure?

    Dmitriy

    What is your tax system? At your IP?

Nataliya

Hello !!! The question is, is it possible to switch from FE to FE Head of the Peasant economy without closing the previous type of activity and opening a new type ??

Yeln

Hello
  un since 2005, but it was only on paper. Until 2010, paid in retirement and wrote zero. Then I moved to another city, registered and transferred IP. I lived a month I was forced to leave that city with a small child. It was not up to ip. I called a tax to that city that I want to close. I was told to come there personally. This is very far 1000 km. Nowhere to stop is neither money nor opportunity.
  Wrote a letter of termination
  It takes 6 years .... and SMS with a huge debt to retirement
  In general, I have never officially worked anywhere, now I’m sitting a small child at home. I don’t have any income. We are considered a poor family, what to do?

    Dmitriy

    Close the IP faster, otherwise there will be more and more debts. And deal with debts at the same time ...

Timur

Good afternoon! Dmitry, I have a similar case like many. Registered as un 09.09.2008, and after opening did not work as un and did not close. Then I generally forgot that I have it. In July 2015, they blocked my sat. bank card, then I found out about it all that I have not closed un. The FIU referred the case to the bailiff department. And before that, I did not receive any requirements, not oral, not written, only now, after 7 years.
  Dmitry, is it possible by law to pay only part of the debt, in my case? With uv. Timur

Lina

Tell me! Is it possible to close an IP against which there is a lawsuit in an arbitration court?

Former

I managed to close the IP. True, it was quite simple for me. Only a settlement account was.

Bakir

Hello .. I have a question of this nature .... bought an old bus. For family. And personal goals .. then I wanted to go on vacation with families with friends .... they recommended that I open an IP, they say they will not allow me to use my personal bus .... I registered with the tax there sent to a pension fund ... I haven’t worked with ip documents for a single day .. have been in tax office for closing ip ... please close them .... and how to deal with a pension fund, I work officially at the enterprise .. according to the agreement, the company transfers to the pension fund, how am i living .in contribution to the pension fund for un ... who do not have income ... thanks

Anna

hello, tell me, Ip closed in 2014 .... was on a patent ... does the panel pass along with all other documents at closing, or does it remain on hand?

Andrew

Hello! A.
I received a demand for the payment of arrears of insurance premiums, for 2014, in the amount of 145 thousand rubles. Considering that I have not been engaged in entrepreneurial activities for a long time, and I don’t get my hands closed, I put up with the sums of 15-20 thousand a year for experience, I want to understand what makes up such a huge amount compared to ordinary annual payments, and even for 2014 ? (For 2015, 22 thousand were deducted from my account). Opened for more than 10 years. There was no proven income, 5 years ago a taxi code was added, in 2014 a car was bought for 1.2 million, and connected to Uber (taxi). There is no IP bank account, Uber transferred money for a side job in it to a regular card. The tax system is “default” 10 years ago, I haven’t filed any applications for “simplification”. How do I get out?

Valentine

Hello! Tell me if the IP dictates? HOW TO BE WITH CONTRIBUTIONS? I WILL NOT WORK THIS TIME. OR BETTER CLOSE?

Zhenya

She opened an IP and did not conduct activities on it, she did not open a current account for IP, she did not print. In general, I did not give anything to the tax. The pension fund wrote that I have to pay insurance premiums for myself. But how to pay them if the IP did not work, officially I currently do not work, how much money should I pay them if they are not? How can this be resolved. IPs cannot be closed due to the pension fund. What to do tell me?


  This article will help you close the IP yourself without paying the services of a lawyer and notary. Termination of the activities of an individual entrepreneur (liquidation of individual entrepreneurs) is carried out in the same tax office where the registration took place. A.

You can close an IP with debts!

Earlier, the IP was not closed without paying off debts and providing a tax certificate from the pension fund about the absence of debt. Now, if you do not provide a certificate from the FIU, the tax authority will independently receive this information by an interdepartmental request to the territorial authority of the Pension Fund of the Russian Federation in electronic form (Article 22.3 of the Federal Law N 129-FZ). Thus, the failure to provide a certificate from the FIU when submitting an application to close the IP is not a ground for refusing state registration. However, if there is a debt, it should be understood that it will not disappear anywhere, and after the closure of the IP, it will be listed as you as an individual.


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

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

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



Closing IP 2019 step by step instructions:

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

Attention!

In the case of filling out the application form manually - filling is carried out with a black ink pen in block letters. Filling using software should be done in capital letters in Courier New font with a height of 18 points.

It is not necessary to verify your signature on a statement with a notary when personally submitting documents for state registration of IP closure (Federal Law No. 129-ФЗ, Chapter III, Article 9, Clause 1.2, second paragraph).

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


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

This service also allows you to use the service of non-cash electronic payment. Since March 11, 2014 Order of the Ministry of Finance of Russia dated December 26, 2013 No. 139n came into force, from which it follows that failure to provide a document on the payment of the state duty is not a reason for refusing registration, the tax authority can request it in the information system on state and municipal payments independently. Thus, you can exclude going to the bank by paying a state fee, for example, through a Qiwi wallet.


3.   We go to the tax office, taking our passport with us, and submit our package of documents (application P26001 - 1 pc., Paid state duty - 1 pc.) To the inspector in the registration window. On the statement we put the signature of the applicant in the presence of the tax inspector. We receive, with the inspector’s mark, a receipt in the receipt of documents submitted by the applicant to the registration authority.

You can monitor the state of readiness of documents using the service “Information on legal entities and individual entrepreneurs in respect of which documents are submitted for state registration”.


4.   A week later (5 working days) we go with a passport and a receipt to the tax office and we get a record sheet of the unified state register of individual entrepreneurs (USRIP), indicating the termination by an individual of activity as an individual entrepreneur.

Do you want to prepare documents for IP closure, but there is no desire to understand the intricacies of filling out form P26001 and are afraid to receive a refusal? Then the new online document preparation service from our partner will help you prepare all the necessary documents for closing the IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all the documents are prepared correctly, the lawyer will send you the results of the audit, recommendations and comments. All this in one working day.

The requirements for the termination of IP activities can also be found on the official.



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


Read:



All-Russian open lesson on the fight against AIDS

All-Russian open lesson on the fight against AIDS

An open lesson was held at the school: “Day of united action to inform children and youth against HIV / AIDS“ KNOWLEDGE - RESPONSIBILITY - HEALTH ”30 ...

Reader Competition Regulations

Reader Competition Regulations

Agreed: I approve: Deputy. by BP Director MBOU T.V. Balyberdin "Lyaminskaya school named after Zaitseva G.N. ” S.A. Missorina _______________ POSITION ...

Project "Model for creating a school of financial literacy" Mopeu & I

Project

PowerPoint Designer automatically offers Office 365 subscribers a variety of design ideas that can help you improve your appearance ...

A collection of slides collected in one file form a presentation

A collection of slides collected in one file form a presentation

Office 2016 appeared on the market just two months ago, and over the next few weeks we launched the first wave of monthly ...

feed-image RSS feed