How does the liquidation of an individual entrepreneur take place in Russia? Step-by-step closing instructions. How to close an IP

Termination of the activities of an individual entrepreneur is not at all a rare phenomenon in our country. At the same time, in order to avoid paying taxes, it is better to close the individual entrepreneur immediately.

How to do this correctly, all the important nuances of this procedure will be discussed in this article.

Possible reasons for liquidation

Individual entrepreneurs cease their commercial activities for a number of reasons:

• Most often, individual entrepreneurs are closed if the entrepreneur himself has made such a decision. This usually happens due to insufficient profits, poor cost recovery, increased rent or taxes, due to health or difficult life situations, business expansion, etc.
• Another reason for the termination of the activities of an individual entrepreneur may be the death of the individual who carried out the activities. In this case, the official closure of the individual entrepreneur is carried out by the tax authority on the basis of the transmitted information about the registration of the death of an individual.
• An individual entrepreneur can also be closed due to circumstances not related to the decision of the entrepreneur. Quite often, commercial activities are terminated by a court decision (for example, if an individual entrepreneur was declared bankrupt by a court). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which specialists mark the closure.
• Another reason why an entrepreneur ceases his activities is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may temporarily lose the right to conduct business for violating the law (for example, failure to pay taxes, failure to submit declarations, providing false information in the declaration, etc.).
• If an individual leaves the country (permanently or for a certain period of time) and loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person on the territory of the Russian Federation is no longer considered valid.

What is needed to close a sole proprietorship

The procedure for closing an individual entrepreneur usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, your passport. The entrepreneur must also write an application to terminate business activities, which will subsequently be submitted to the tax authority.

Application form P26001 You can also ask tax officials. The closure application contains the following information:

• name of the tax authority and inspection number (at the very top of the first page);
• information about the entrepreneur (full name, passport details, registration address);
• number of the certificate of registration as an entrepreneur;
• date of registration;
• the statement of termination itself;
• applicant's signature;
• Contact details;
• other information filled in by a specialist.

It is important to note this point: if the entrepreneur submits the documents himself, there is no need to certify the application.

If a representative comes to the tax office instead of the entrepreneur, there must be a formalized and notarized power of attorney. Also in the application itself the corresponding mark of the notary is affixed.

So, the application is ready, the passport is in hand. Remains pay the state fee. Without a receipt of payment, closing proceedings cannot begin. The fee is 160 rubles. You can ask for a receipt at your tax office, or even more conveniently, use a special service on the Federal Tax Service website. With its help, a receipt will be generated automatically.

Paying the fee is also very easy. You can go to any bank (for example, Sberbank) and carry out the operation there. Those who have access to Internet banking can pay the receipt without leaving home (in this case, you must remember to print the receipt). It is important to indicate the details correctly so that you do not have to pay the receipt in double amount.

Step-by-step closing procedure

The step-by-step procedure for closing an individual entrepreneur is as follows:

1. You need to contact the tax office that registered you as an individual entrepreneur. There you also need to take a receipt for payment of the state duty. If you have any doubts about which tax office to contact (this arises if registration was carried out in one place and registration in another), you can call the Federal Tax Service Office in your region, give your details and registration certificate number IP, after which the specialist will name the inspection where you need to contact.
2. Drawing up an application for closure (take the form from the tax office or download it on the Internet). If filling out causes difficulties, you can contact a specialized company or consult the same tax office. The closing time depends on the correctness of filling out, since if an error is discovered, everything will have to be redone.
3. Payment of state duty. It should be noted that the fee is paid only if the entrepreneur independently decides to close. If the individual entrepreneur was declared bankrupt or if liquidation is carried out by court decision, there is no need to pay the receipt.
4. Providing documents (receipt, passport and application) to the tax office. You need to get a receipt from the tax officer confirming receipt of the documents. You can also submit documents through a representative (there must be a power of attorney, and the application must be marked by a notary) or sent by mail (with a list of investments and declared value).
5. 5 working days after submitting the documents, you can receive a certificate of registration of termination of business activity. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of actions to liquidate a business, see the following video:

Is a certificate from the Pension Fund required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension about the absence of debts, but this does not relieve you from the obligation to pay contributions. Unpaid debts, one way or another, will “hang” on the entrepreneur, so it is better to pay off all the debt immediately.

Despite the fact that providing a pension certificate is not a mandatory condition for closing, some tax authorities still require this document.

It must be remembered that this requirement is not legal, and in the event of such an action by the inspector, you can first write a complaint addressed to the head of the inspection, then to the Department and other higher authorities.

After receiving the closure certificate, you need to go to the Pension Fund and ask the specialists for a statement of the remaining payments. You should also receive receipts there, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to receive a certificate of no debt. If pension debts remain unpaid, fines will be assessed, and sooner or later a demand for debt repayment will come. If the former entrepreneur ignores demands for payment of debts, the outcome of the situation will be legal proceedings.

There is also no need to notify the Pension Fund itself about the closure; specialists will deregister the entrepreneur after receiving the relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an individual entrepreneur with debts is carried out in exactly the same way as without, namely: first, an application for closure is drawn up, after which the state fee is paid. The receipt and application must be taken to the tax office and a receipt for receipt of the documents must be obtained. All inspectors' demands regarding the need to pay off debts before closing are unlawful.

Previously, to close, it was necessary to take a certificate from the Pension Fund about the absence of debt. To do this, entrepreneurs first went there, took all the receipts, and after payment received a certificate. Now this certificate is no longer needed for liquidation.

An individual has the right to repay the debt after closing, but there is no need to delay this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to go to court to obtain bankruptcy status. In payment of debt, property is described that is sold as soon as possible at the market price. If there is not enough property to pay off debts, the entrepreneur is obliged to work, and the remaining debt will be debited from his salary.

Liquidation of individual entrepreneurs with employees

If the business activity was carried out with the involvement of hired workers, you need to know some subtleties regarding how to close in this situation. The basis for dismissal of employees is the closure of the individual entrepreneur. The Employment Law states that 2 weeks before dismissal it is necessary to send a notice of termination of the employment contract to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each contracted employee. It is impossible to fire employees after an individual entrepreneur ceases to be listed in the unified state register. All employees must be terminated and paid off before changes are made to the roster. If the employment contract does not contain a clause regulating payments in the event of dismissal due to the closure of an individual entrepreneur, then there is no need to pay compensation.

Some important nuances

During the process of closing an individual entrepreneur (or after that), you need to submit tax returns within the established deadlines. If there was no activity and there was no income, you need to submit “zero” declarations. If the entrepreneur was registered with the Social Insurance Fund, a report must be sent there.

If an entrepreneur carried out activities using a cash register, it must also be deregistered. To do this you need to do the following:

1. On the day of submitting the application for deregistration of the cash register, you must remove the fiscal report from the cash register.
2. You need to provide technical information to the tax office. device passport, registration card, cash register, agreement with the central service center, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be completed after the termination of the activities of an individual entrepreneur is closing a bank account. If an entrepreneur decides to close an account before submitting an application, it is necessary to notify the tax office about this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after cessation of activity, there is no need to notify the tax office. The procedure for closing an account is very simple: to do this, you need to go to the bank and fill out the necessary documents (the list differs in all banks).

After the business closure procedure has been completed, it is necessary to keep documents and receipts completely safe for at least four years. This will protect against possible misunderstandings and resolve controversial situations in the event of inspections by regulatory authorities.

Termination of business activity is not uncommon. And if such a decision is made, then it is better to immediately close the individual entrepreneur so as not to spend money on taxes. In 2016, there were some changes regarding the rules for closing individual entrepreneurs.

Entrepreneurs close their businesses for various reasons. This could be unprofitability of the business, increased taxes and rents, unforeseen life situations and health problems, or, conversely, business expansion. There is another reason - the death of an entrepreneur. In this case, the liquidation of the individual entrepreneur is carried out by the tax authority, based on information about the registration of death.

There are often cases when an individual entrepreneur is closed by a court decision: he was declared bankrupt or a decision was made on forced liquidation due to violations of the law. The right to conduct business activities is also lost in the event of loss of Russian citizenship.

Package of documents

Liquidation of an individual entrepreneur is a fairly simple process that does not require a large package of documents. To do this, you will need a passport, a statement for the tax service that the activity is being terminated. Its new form P26001 can be obtained from tax officials. The statement states:

• name of the tax service and inspection number;
• personal data of the entrepreneur: full name, passport details;
• registration certificate number;
• date of registration;
• TIN;
• statement;
• other information must be filled in by a specialist.

If an entrepreneur submits documents in person, the application does not need to be certified. In case of registration of liquidation by a representative of an individual entrepreneur, it is necessary to issue a power of attorney certified by a notary. In addition, the application will need a notary's mark.

When the documents are ready, the state fee is paid. Without a receipt, you cannot begin the closing process. The fee amount is 160 rubles. You can get a receipt from the tax office, or use the Federal Tax Service service, where it will be generated automatically. The fee is paid at the bank or using online banking with the obligatory printing of a receipt. Check if the details are correct.

The procedure for closing an individual entrepreneur

The process of closing an individual entrepreneur looks like this.

1. It is necessary to contact the tax office where the individual entrepreneur was registered. The receipt is also taken there. When registering with one authority and registering with another service, you can find out where to contact the Federal Tax Service of your region. The application form for closure can be obtained from the tax office or from the Internet. If you have any difficulties filling it out, you should contact a specialist. A correctly completed application reduces the time it takes to close an individual entrepreneur. If there is an error, you will have to start all over again.
2. Payment of the state fee - it is required when making an independent decision to close. If an individual entrepreneur is declared bankrupt, or the activity is terminated by a court decision, the state duty is not paid.
3. After submitting the documents and receipt, you will receive a receipt from the employee confirming their receipt.
4. After five days, a certificate of registration of termination of the activities of the individual entrepreneur and an extract from the unified state register of entrepreneurs are issued. If you do not appear after the deadline, the documents will be sent to the registration address by mail.

Do you need a certificate from the Pension Fund?

According to the new rules, a certificate from the Pension Fund about the absence of debts is not needed when closing an individual entrepreneur. But this does not exempt you from paying contributions. It's better to pay in full right away.

Despite the new rules, some tax authorities still require this certificate. However, this demand is unlawful. And if the inspector insists, the entrepreneur has the right to write a complaint to the head of the inspection, to the department and other authorities.

After the closure certificate has been received, you must contact the Pension Fund and request a statement of debts, make payment at the nearest bank and take a receipt. Upon presentation of the receipt, the fund specialist will obtain a certificate of absence of debt. If you do not pay it off, then fines will be assessed, which you will then have to pay, and also face legal proceedings.

There is no need to inform the Pension Fund about the closure; the tax service will do this, after which the entrepreneur will be deregistered.

Important points

It is important to know: if an individual entrepreneur has debts, he has the right to pay them off after closing his business. If there are not enough funds, you should go to court and obtain bankruptcy status, and write off the property as debt. If this is not enough, then the entrepreneur is obliged to work, writing off the amount of debt from his salary.

If an individual entrepreneur has employees, the reason for their dismissal will be the closure of business activities. It is necessary to send a notice of termination of the employment contract to the employment service two weeks before dismissal. An order is drawn up for each employee. Remember: staff should be fired before the closure of the individual enterprise. No compensation is paid to dismissed employees.

• Submit your tax return on time, even zero returns.
• If there was a cash register, it should be deregistered.
• Close bank accounts (without notifying the tax office).

Upon completion of the closing procedure, all documents and receipts should be kept for at least four years to avoid possible troubles and misunderstandings in controversial situations with regulatory authorities.

You can use accounting consultation to assist in the liquidation of your individual entrepreneur, as well as to resolve controversial issues.

How to close an individual entrepreneur in 2016? A distinctive feature of individual entrepreneurship is the relative ease of closing an individual entrepreneur. Unlike LLCs, individual entrepreneurs can quite simply liquidate their enterprise with just one visit to the Tax Inspectorate.

Step-by-step guide to closing a sole proprietorship

The closure of an individual entrepreneur may be required either at the personal request of a businessman who wants to cease his activities, or by a court decision (for example, in case of bankruptcy of an individual entrepreneur), as well as in connection with the death of an entrepreneur.

What is needed to close an individual entrepreneur correctly? It is enough to read this manual to close some controversial issues for yourself.

The step-by-step instructions for the liquidation procedure for an individual entrepreneur are as follows:

1. If the entrepreneur was an employer, then he first needs to fire all employees, deregister from extra-budgetary funds (PFR and Social Insurance Fund) and submit all necessary reports.
2. Employers must also first submit a report on 2-NDFL payments to the Federal Tax Service and pay debts for this tax, otherwise difficulties may arise with closure.
3. An individual entrepreneur on “imputation” must be deregistered under UTII before liquidation and submit a tax return under this regime.
4. Before submitting liquidation documents, it is necessary to close the current account and deregister the cash register. Since 2014, the financial organization itself must report the closure of a bank account to the Federal Tax Service, Social Insurance Fund and Pension Fund.
5. What documents will be needed to close an individual entrepreneur? Their number is minimal. This is a receipt for payment of the state duty (it must contain the full name of the businessman), an application for closing an individual entrepreneur and a passport. A certificate from the Pension Fund confirming the absence of debts is not required. In practice, tax authorities often require it, but according to the law, presenting this document is a right, not an obligation, of an individual entrepreneur.
6. Before liquidating an individual entrepreneur, you need to pay a state fee. The state fee for closing an individual entrepreneur in 2016 is 160 rubles. Its size has not changed for many years. On the Federal Tax Service website you can independently generate a receipt for payment of state duty using a special service. You can pay the receipt at any bank branch.
7. Then you should fill out an application for closing an individual entrepreneur in the prescribed form (P26001). This form is quite simple to fill out. In it you need to indicate the full name of the entrepreneur, his TIN, OGRNIP and contact details (telephone and email address). A businessman can choose his preferred method of receiving closure documents: in person, by mail or through a proxy.

All documents are submitted to the Federal Tax Service and within 5 days the tax office makes a decision on liquidation or refusal to close the individual entrepreneur.

You can transfer documents in three ways:

• in person at the Federal Tax Service office at the place of registration or through an authorized representative;
• by mail by registered (valuable) letter with a list of attachments;
• remotely via the Internet.

When submitting documents in person, notarization of the individual entrepreneur's signature is not required. This rule has been in effect since 2011.

How to liquidate an individual entrepreneur via the Internet? For this purpose, the Federal Tax Service has implemented a special service for remote transmission of documents. The procedure for closing an individual entrepreneur via the Internet implies the mandatory certification of documents with the electronic signature of an entrepreneur or a notary.

How to close an individual entrepreneur if there was no activity? Another common question. The closing procedure will be no different from that provided for entrepreneurs with revenue. In this case, the businessman will have to submit zero reporting.

How much does it cost to close an individual entrepreneur in 2016? The answer to this question is ambiguous: if the individual entrepreneur independently deals with the entire process, then he will only be required to spend money on the state fee. The cost of legal services varies greatly depending on the region.

Thus, closing an individual entrepreneur on your own is quite simple. You just need to comply with all the formalities, and after 6 days you will have an extract from the Unified State Register of Entrepreneurs with a note about the termination of business activity. By order of the Federal Tax Service, the certificate has not been issued since 2013.

How to close an individual entrepreneur with debts

A fairly common question in the business environment is whether it is possible to close an individual entrepreneur with debts to the Pension Fund. Definitely yes. In this case, the closure of an individual business is carried out in the usual manner.

But you should not expect that the individual entrepreneur’s debts to the Pension Fund will be automatically written off. Legislators do not create any barriers to closing individual entrepreneurs with debts to the Pension Fund for one simple reason: all tax and duty debts accumulated over the years of business activity are transferred to the former businessman as an individual.

There is no statute of limitations for fixed contributions to the Pension Fund.

Liquidation of individual entrepreneurs with tax debts is also standard. A businessman can decide for himself when to pay taxes: before or after cessation of business activity. Liquidation of entrepreneurial status does not exempt him from paying his obligations to contractors and employees.

IP after closing

After cessation of entrepreneurial activity, the former businessman retains a number of responsibilities. So, he needs to submit tax reports on time. The time required by law to submit a return depends on the applicable tax regime.

Individual entrepreneurs using the simplified tax system must submit a declaration by the 25th day of the month following the closure of the enterprise. The entrepreneur does not submit reports to the PSN, so no time frame has been established. Individual entrepreneurs on OSNO have only 5 days to submit reports after closing the business.

Individual entrepreneurs will have 15 days after closing to pay debts on insurance contributions to the Pension Fund and the Social Insurance Fund.

An entrepreneur should keep accounting documents for 4 years in case of an audit.

Hello, dear readers of the business magazine HeatherBober.ru. Alexander Berezhnov, entrepreneur and one of the authors of this site, is in touch.

Today our guest as an expert is the General Director of YuristKo LLC, Natalya Nikolaevna Ivanova, a practicing lawyer specializing in working with legal entities and individual entrepreneurs. In one of the previous articles, I already described in detail how to open an individual entrepreneur.

And today we will talk about how to close an individual entrepreneur. Here we will look at all the nuances of this procedure and Natalya Nikolaevna will help us with this.

From the article you will learn:

• How to close an individual entrepreneur on your own in 2016?
• How much does it cost to close a sole proprietorship?
• What documents are required to close an individual business?

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

Content

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

1. In what cases should an individual entrepreneur be closed and is it worth doing this in principle?

Hello, Natalya Nikolaevna. Thank you for agreeing to answer my questions. Please tell us who has to close an individual entrepreneur, in what cases does this need to be done, and what documents are required for this?

Good afternoon, Alexander.

Most often, individual entrepreneurs decide to close their activities of their own free will, for example, in order to get a job and receive income in the form of wages, and not in the form of profit from their business.

In this case, the open IP “hangs” in the air.

On the one hand, it doesn’t seem to interfere, since if the opportunity arises, you can resume business activities, but on the other hand, mandatory payments to the Pension Fund continue to “drip” and every month several thousand rubles “fly down the drain.”

Let me remind you that if you have opened an individual entrepreneur, but in fact you do not conduct any activity, then the state still obliges you to pay pension contributions.

They are also called insurance premiums.

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

Their size changes annually both upward and downward.

Important point

Insurance contributions paid to the Pension Fund by an individual entrepreneur DO NOT AFFECT the size of his future pension!

You can find out the latest information on the amount of pension contributions for individual entrepreneurs from the Pension Fund at your place of residence.

Also, the activities of an individual entrepreneur are terminated in the following cases:

• death of a given person;
• the entrepreneur is declared bankrupt;
• the activities of the individual entrepreneur have been suspended by court order;
• The deadline for documents permitting business activities within the Russian Federation has expired (for foreign citizens)

The closure of an individual entrepreneur occurs in 2 global cases:

1. Voluntarily. At one’s own request, by submitting an application for termination by an individual of activities as an individual entrepreneur;
2. Forcibly. When an individual entrepreneur has problems of a financial or legal (legislative) nature.

2. Documents required for liquidation of an individual entrepreneur

Now I’ll tell you what package of documents you need to collect in order to close an individual entrepreneur yourself.

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

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

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

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

If you have firmly decided that you need to close an individual entrepreneur, then following my recommendations, you will understand how to do this quickly and correctly.

I divided this instruction into 2 semantic stages: preparatory and main. This will make it easier for you to carry out the necessary actions to liquidate an individual entrepreneur.

3.1. Preparatory stage of closing an individual entrepreneur

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

Step 1. Submit reports and pay off existing debt

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

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

Important point

Submitting reports is mandatory. By law, the Pension Fund is required to submit this information to the tax office within 2 days.

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

Step 2. Terminate existing contracts

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

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

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

Step 3. Fire employees (if any)

If you have officially employed employees, then before closing the individual entrepreneur, you should fire them, as well as pay their pension and insurance contributions to the Pension Fund (PFR) and the Social Insurance Fund (FSS).

If you are closing an individual entrepreneur, then when dismissing employees, you, as an employer, must report to the social insurance fund and the Pension Fund of the Russian Federation, providing there forms 4-FSS, and to the Pension Fund of the Russian Federation forms RSV-1, SZV-6-4, ADV-6-5 and ADV -6-2 for the current tax period.

The dismissal of employees as an individual entrepreneur occurs in accordance with Art. 81 clause 1 of the Labor Code of the Russian Federation.

After employees leave, their health insurance policies must be collected and returned to the places where they were issued. Next, you need to terminate the contract with the health and social insurance fund.

Attention!

If you are going to liquidate an individual entrepreneur, but have not provided a report on hired employees and have not paid insurance premiums for them in the prescribed manner, then in this case you will be denied the closure of an individual business.

Step 4. Remove the cash register from the register (if any)

For some types of activities, an individual entrepreneur is required to have a cash register in order to accept cash and issue a cash register receipt.

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

Step 5. Close the current account (if you have one)

By law, an individual entrepreneur is not required to have a current account. But as practice shows, in the vast majority of cases, entrepreneurs open a PC to accept non-cash payments.

Everything is simple here. You go to the bank where you opened your current account and write an application to close it.

Do not forget to complete all transactions on the account in advance, and also remember that perhaps you are now awaiting the arrival of funds from clients or partners and these transfers should go to your PC, which will already be closed by this time.

3.2. The main stage of liquidation of individual entrepreneurs

All preparatory steps have been completed and you can proceed directly to closing the individual entrepreneur.

Your business activity is considered completed after you receive the appropriate tax certificate.

Step 1. Fill out an application to close an individual entrepreneur using form P26001

By analogy with opening, to begin the liquidation procedure for an individual entrepreneur, you will need to fill out an application on form P26001 (download the form).

Sample of filling out an application form P26001:

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

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

Sample of filling out the state duty payment form:

Step 3. Submit documents to the tax office and receive a certificate of termination of activity

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

In return, you are given a receipt for receipt of documents with the date of issue of the certificate.

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

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

The debts of an individual entrepreneur can be understood as debts on mandatory pension and insurance contributions, as well as unpaid taxes. This has already been discussed above. Before closing the IP, they need to be repaid.

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

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

Now an individual entrepreneur can independently submit an application to the Arbitration Court to declare himself bankrupt if the total amount of his debt obligations is 500,000 rubles or more.

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

1. Restructuring of bankrupt debts;
2. Sale of property of a debtor citizen;
3. Settlement agreement.

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

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

Then the property of the debtor (IP) is sold and debts are paid off with the proceeds.

5. What to do after closing an individual entrepreneur

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

Alexander, indeed, it doesn’t end there. After you have closed the individual entrepreneur, received a certificate and an extract from the Unified State Register of Individual Entrepreneurs (Unified State Register of Individual Entrepreneurs), it is necessary to close all debts to the tax and Pension Fund.

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

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

6. Conclusion

	Thank you, Natalya Nikolaevna. I hope that this short interview helped our readers understand the issue of terminating business activities.
	Alexander, thank you for inviting me. It will be a pleasure to continue to cooperate.

So, dear readers, today we have discussed an important topic - how to close an individual entrepreneur yourself.

Owning your own business always involves a certain risk and a large amount of time and money spent on starting and running a business.

Therefore, some entrepreneurs, after a certain period of work, may find themselves in a situation where it will be necessary to liquidate the individual entrepreneur voluntarily or compulsorily.

Possible reasons

Potential causes include the following:

• The desire of an individual to close his business due to personal reasons - these could be health problems, lack of time or a desire to switch to another form of ownership.
• Bankruptcy announcement.
• Death of an individual entrepreneur.
• Completed registration (for foreign citizens).
• Court decisions – a separate category includes decisions that imply a ban on doing business for a certain period.
• Decision to revoke the right to reside in Russia (for foreign citizens only).

The procedure for terminating the activities of an entrepreneur is discussed in great detail in the following video:

Required documents

The procedure for closing a business involves submitting the following documents:

• Application for registration of termination of activities as an individual entrepreneur (filled out using the standard form P26001).
• Receipt confirming payment of the fee.
• Identity document (passport and copy; if submitted by a proxy, the copy must be notarized).
• OGRNIP certificate and extract from the Unified State Register of Individual Entrepreneurs.
• Documents from the Pension Fund (must confirm the presence or absence of payment debts). This item is optional.

It is also necessary to terminate all existing contracts - with government agencies, private enterprises, funds, etc.

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Application for liquidation

The new type of cease and desist statement was adopted in 2013 and has become very simplified. Filling can be done either on a computer or with a black helium pen. In this case, all letters must be printed and in capitals.

In the case of personally submitting documents to the tax office, it is enough to fill out the first two points yourself, and do the rest in the presence of the person who will accept the application.

Form P26001 includes the following items:

• OGRNIP number is the state registration number for individual entrepreneurs.
• Full name of the entrepreneur.
• Entrepreneur contact details.
• Information on how it is more convenient for him to receive an extract that will confirm the termination of activity.
• Signature with transcript.
• Information about the person who notarized the signature (this is only necessary if the application is submitted through an intermediary).

State duty: amount and payment options

In order to pay the state fee, you must fill out the receipt correctly. There are two options for filling it out - by hand (if you receive a form from the Federal Tax Service) or in a special online form. The following information is indicated:

• Full name of the payer.
• Payment type.
• Budget classification code (their numbers will change in 2016).
• Payer's TIN.
• Entrepreneur's passport details.
• Place of residence.
• Type of tax.
• Payment recipient details.
• Amount of duty.
• Date of completion.

For 2019 the duty amount is 160 rubles. It must be paid at the bank or using electronic payment. The second option became available only in 2014 - from that moment on, the tax authority can independently check the status of the payment in a special information system.

Submission of documents and their receipt

The documents are submitted to the same tax office where the transaction was previously carried out. Submission can be carried out either through the personal presence of the entrepreneur or through a representative, whose powers must be notarized.

After submitting the entire package of documentation, the entrepreneur receives a receipt indicating that he has submitted the documents. After this, if they are filled out correctly and the state duty is paid, after 5 working days he will be able to receive an extract from the Unified State Register of Entrepreneurs indicating the termination of activity. It can be obtained in three ways:

1. Pick it up from the tax office in person.
2. Receive through a representative.
3. Receive by mail.

Is a certificate from the Pension Fund required?

Until 2011, a certificate from the Pension Fund of the Russian Federation was mandatory. In its absence, it was impossible to carry out the liquidation procedure, since it served as the main and only evidence of the absence of debts.

However, since 2011, the procedure for completing the closure procedure has changed, and certificate is no longer required. This happened because tax authorities can now request the necessary information on payment of payments themselves.

If you have no debts and still decide to receive the necessary documents from the Pension Fund, you will need to prepare:

• passport;
• individual entrepreneur registration certificate;
• all receipts for payment of required payments from the date on which the last reconciliation was made;
• application for liquidation;
• SNILS.

Debt liquidation process

One of the common situations when closing is the presence of debts on the part of the entrepreneur. The most common case is the presence of debt to the Pension Fund. Therefore, officials often, despite recent amendments to the law, refuse to terminate activities. This is fraught with the accumulation of an additional amount of debt, since regardless of whether an individual entrepreneur carries out activities or not, debt is accrued every year.

In case of liquidation with debts, they will transfer to the individual and will continue to be registered. There are 2 main types of debt:

• Before the budget (this applies to taxes and mandatory fees).
• To employees and contractors.

In the second case, liquidation can be carried out even without advance payment - the individual entrepreneur, by law, has no obligation to notify creditors about the closure.

As for the first case, it is also possible to carry out the procedure without paying debts. At the same time, it is important to understand that according to the laws of the Russian Federation, a former individual entrepreneur has only 15 days to pay all insurance premiums. This period begins to apply from the moment information about liquidation is entered into the unified register of individual entrepreneurs.

If the entrepreneur does not pay all his debts within the specified period, he will be liable with personal property, which will serve as a source for paying off the debts. Certain categories of such property cannot be subject to foreclosure. Among them are:

• Personal belongings (excluding luxury items).
• Housing that is the only one suitable for habitation.
• Food.

After the expiration of 15 days, the Pension Fund may go to court in order to forcibly collect the required amount of debt.

What to do with employees?

Often an individual entrepreneur has one or more employees. In order to close, it is necessary notify staff 60 days before dismissal. In addition, it is necessary give written notice of closure 14 days in advance until the documents are submitted.

The basis for dismissal of employees will be Article 81 of the Labor Code, the first paragraph of which is related to the termination of the activities of individual entrepreneurs and the liquidation of the organization. According to this article, you can fire any categories of workers (including mothers with children under 3 years of age, pregnant women, etc.).

You also need to fill out a special application and submit it to the employment center. This procedure must be carried out at least 2 weeks before the first dismissal. You will also need to fill out and submit applications 4-FSS and. Once employees are terminated, all required dues must be paid. The payment period is 15 days.

Removal of cash register from registration

Currently, upon termination of activity, deregistration of a cash register is not mandatory from a legal point of view. However, it is advisable to go through this simple procedure. To do this, you will need to provide a technical passport, registration card and record book of the device. In addition, you will need a book of incoming and outgoing orders, as well as bank statements related to the collection of funds.

After this, the individual entrepreneur contacts the tax authority and receives an application to deregister the device. The next step is to call an engineer who will help you obtain a fiscal report and draw up an act in a special form KM-2.

As a result, you must provide the following package of documents:

• Original technical passport.
• Registration card.
• Journal in the form of KM-4 (cashier).
• Act in form KM-3.
• Act in form KM-2 in 2 copies.
• The original agreement with the KKM Central Service Center.

Closing a current account

To complete the liquidation procedure, it is necessary to close the current account. To do this, you need to follow a certain procedure:

1. Prepare all the necessary documents for terminating the agreement concluded with the bank.
2. Pay all debts to counterparties and the bank.
3. Withdraw the remaining funds into cash.
4. Submit an appropriate application to close the account.
5. Wait until you receive notice of termination of the agreement with the bank.
6. Issue a certificate using the standard form regarding account closure.
7. Notify the IRS (as well as the funds) that the account is closed.

It is important to take into account that if the last point is not fulfilled, a fine of 5 thousand rubles is provided in the case of tax authorities and 1-2 thousand rubles in the case of funds.

Thus, the termination of an entrepreneur’s activities is a rather complex process that is constantly undergoing changes. If there are large amounts of debt, it is often more profitable to close by declaring the individual entrepreneur bankrupt: however, this should be done only after consultation with specialists and if there is a debt of more than 300 thousand rubles.