In the event of termination of the legal entity, they are talking about its liquidation. Such a term does not apply to entrepreneurs, as they are individuals. In this case, they are burning about its closure. Step-by-step instructions for closing IP in 2018 will be presented in this article.
Closing reasons
Before you begin to consider the step-by-step instructions for closing IP, you need to find out in what cases it may be needed. Not all individuals who discovered IP at one time can achieve prosperity and obtain stable economic results. This contributes to the fact that some of them begin to close this activity, to switch to work under employment contracts.
IP closure may occur in the following cases:
- the activities carried out by the entrepreneur do not bring the economic effect he was counting on;
- no real work is being done in this direction, an individual is looking for new ways to earn money;
- high tax burden, which makes it impossible to repay its obligations;
- bankruptcy of an individual;
- illegal activities in the absence of the necessary permits;
- death of an individual registered in the quality in question;
- judicial decision-making;
- at the end of the residence permit of a foreign citizen registered as an individual entrepreneur in our country, and the cancellation of a document confirming it.
Disclaimer
It is believed that the closure of the IP exempts the latter from liability to counterparties. It is erroneous. In the 24th article of the Civil Code it is determined that the entrepreneur is liable for all his obligations with all his property. Therefore, before closing it is necessary to pay off your creditors and other counterparties, and only after that you can proceed to this procedure.
Documentation
We will begin consideration of the step-by-step closure of IPs with the list that must be submitted to the IFTS. It contains the following documents:
- the original identification document for presentation and its copy;
- copy of TIN certificate;
- application in the form of P26001;
- receipt confirming payment of state duty;
- certificate of registration of IP;
- if this action is carried out by a proxy, a power of attorney issued to him, certified by a notary.
The main of them can be called a statement to close the IP.
All documents for the implementation of this action are submitted before this moment to the Federal Tax Service. If an entrepreneur has debts to state bodies, it will not be possible to close until they are completely liquidated.
Filling out an application
It is filled in on a uniform form on one page and includes the following information:
- identifying information about the individual entrepreneur (full name);
- TIN;
- OGRIP;
- contact information for communication with the Federal Tax Service Inspectorate with the entrepreneur, if necessary (this can be a phone, email and other information);
- ID card details
- name and number of IFTS;
- number of certificate of registration of IP;
- date of registration in that capacity;
- statement text;
- signature.
In addition, the main document for the closure of the IP includes a block that is filled out by an employee of the Federal Tax Service.
It is better to put the signature upon delivery of the application in the presence of the receiving tax inspector. Otherwise, it may require notarization.
Filling out an application
Consider its sample when closing the IP.
All characters in the application must be in capital letters. In the second section of the proposed list of how documents from the USRIP should be presented, you need to choose one of three options:
- handed personally to the applicant;
- to his representative by proxy;
- sent by mail.
The number corresponding to these options is put in the field.
We pay state duty
After filling out the application, a step-by-step instruction on closing the IP provides for the implementation of this action. It can be done at the bank or on the portal of the Federal Tax Service. Unlike a legal entity whose closure is more expensive than its registration, for an individual entrepreneur the state duty will be 160 rubles in the case under consideration.
The receipt can be obtained both at the banking institution and on the IP website. If you have money on the card, it can also be paid here. To do this, you must:
- go to the website of the Federal Tax Service;
- put a tick in front of the item “State duty for registration of termination ... IP”;
- click "Next";
- fill in the proposed data;
- indicate how the state duty will be paid - online or offline;
- when paying at a banking institution, an extract will be generated indicating the necessary information for making the payment;
- with online payment, several options will be offered, from which you need to choose an acceptable one for a particular person;
- in any case, you need to take a check for payment.
All the necessary forms for closing the IP can be obtained from the relevant Federal Tax Service Inspectorate.
Closing documents from IFTS
A closure certificate had previously been submitted. At present, an extract from the Unified State Register of Enterprises is being issued, as well as a certificate on the termination of entrepreneurial activity. They are issued after 5 working days after the submission of documents to the IFTS. These documents can be sent to the former IP at the address that he indicated in the application for closing the IP.
Sometimes the IFTS may be followed by a waiver. He must be motivated. It is mainly due to the fact that these or other documents are incorrectly filled in or some penalty has not been paid.
IP closure with debts
At present, this action can be carried out both with and without debts. But this does not mean that they will not need to be repaid. This action may occur after the closing procedure.
In the absence of financial resources for the repayment of debts, an individual must appeal to the courts in order to declare him bankrupt. In this case, the payment of debt will be made through the sale of his property.
Closing when employees are at the IP
Often, hired workers work for the entrepreneur. In the event of closure, the employment contract is terminated with them, and 2 weeks before the dismissal, the employment service is notified of this. An order must be drawn up for each individual employee.
After the closure, it will not be possible to fire workers. If the employment contract provided for the payment of compensation to IP in the event of its closure, it should be made.
Social and pension insurance contributions must be paid before this time or within 15 days after it has been made. These payments were previously made to the corresponding extrabudgetary funds, now they are collected by the tax inspectorate.
Forms 2- and 6-NDFL are also submitted to the Federal Tax Service Inspectorate before closing, and contributions must be paid at the same time. If they are not included in this time period, then closing will not occur.
If employees were hired during the last calendar year, the entrepreneur must provide data on the average number of employees. It can be served at the Federal Tax Service Inspectorate even after closing, but until January 20.
Internet closure
This procedure can be carried out not only when visiting the Federal Tax Service Inspectorate personally or through a representative, but also using the Global Network. To do this, you need to register on the public services website, visit the MFC to receive an enhanced electronic signature. It can be obtained there or in another specialized organization.
In any case, a state duty must be paid. After that, the documents are sent to the IFTS electronically.
Upon the expiration of the stipulated period, the personal account of the individual (for his establishment you need to obtain information on the password in the tax office) will be sent information about its closure as an IP.
The same opportunities can be obtained on the official IFTS portal.
Declaration at closing IP
Upon termination of business, the entrepreneur must submit the following types of documents under consideration:
- when working within the framework of the OSNO, a declaration of personal income tax is filed within 5 business days from the date of termination of financial and economic activities;
- with the same taxation system, a declaration of income is received, which was received by the individual entrepreneur in the last tax period;
- when working under the simplified tax system, this document must be submitted to the Federal Tax Service Inspectorate before the 25th day of the following month after the termination of business
- when carrying out UTII activities, a declaration is submitted by the 20th of the next month;
- when working with a patent, this type of reporting is not provided.
No accounting for trade levy is needed.
The following information is entered in the declaration for closing the IP:
- TIN;
- in the field with the correction code, 0 is indicated in the case of the first delivery of this document or 1 is added to each subsequent delivery as a result of the corrections;
- code and type of tax period;
- closing code;
- IFTS code;
- OKVED;
- information identifying an individual;
- information about IP;
- Date of completion;
- signature and stamp, if any, of the IP.
Filling out the declaration may occur in consultation with the IFTS staff. It is even advisable to do so that in the future there will not be a return of documents due to any errors made during their execution.
On the last page of the declaration affix the tax rate. In case of non-entry of any data, dashes should be put down in the corresponding columns.
The main rules for filling out a declaration under the simplified tax system
All data must be filled in capital letters with a black pen or using a black and white printer.
The data indicated on the title page is quite obvious. In the field “At the location of the accounting”, SPs should put code 120. The code of the liquidation form is indicated - “0”.
The third section of the declaration is filled in if there was a targeted use of property, for example, an entrepreneur received a grant to pay salaries to employees.
Each sheet below is signed and the date the declaration is completed. They must be the same on all pages. By this, an individual indicates that the information indicated on this particular sheet is reliable. This will be evidence in the event of disputes that will be resolved in court.
Applications to the declaration do not need to be enclosed. If you need to submit any additional documents, they will be requested separately.
When filling out this type of declaration, you need to be especially careful when filling out the tax base. This regime provides for payment only from or from revenues minus expenses. Accordingly, you need to fill out only those sections that relate to the applicable mode.
An example of filling out a UTII declaration
With the help of codes, the tax inspectorate receives information about whether the business entity continues its activity or stops it. Therefore, the tax period code in this case does not coincide with that in entrepreneurial activities. When closing the IP, it starts with 5, the second number is the number of the quarter in which this procedure is carried out.
This mode does not involve filing a zero return. The tax, even if no profit has been made, will have to be paid.
Certificate from the FIU before closing
Before closing, the entrepreneur must notify extrabudgetary funds about the upcoming free-form procedure. It can also be an oral presentation of information when visiting the latter.
In the FIU, it is better to get a certificate showing that there is no debt to this fund. Its absence from the IP is not a formal reason for refusing to accept the application for closure, but often the tax inspectorate requests this document, therefore, in order to delay the process, it is better to submit it together with other acts submitted to this organization.
This PFR certificate is issued after the submission of the following information:
- information identifying the applicant, including his full name, date and place of birth, gender, registration address, citizenship with details of an identity card);
- the time period during which the individual carried out entrepreneurial activity;
- salary;
- insurance premiums.
Common closing errors
The most common of them are the following:
- delivery of an incomplete package of documents;
- before submitting an application, KKM should be deregistered, if any, from the entrepreneur;
- In tax returns submitted before and after the termination of activity, information should be provided for the entire time period of entrepreneurial activity.
Finally
In the article, we examined the instructions for closing the IP. In addition, samples of filling out an application were shown, examples of some cases of filling out declarations for entrepreneurs carrying out their activities while working on the STS and UTII were considered. It was shown that it is not required to obtain a certificate from the FIU SP, but its tax office may require it. It can also be obtained by an entrepreneur to expedite closure work. At present, this action can be carried out without preliminary repayment of debts, but they will have to be liquidated in any case, or the individual entrepreneur will have to declare bankruptcy. Closing can be carried out personally by the entrepreneur, his representative by proxy both during a personal visit to the Federal Tax Service Inspectorate and through the use of electronic communication channels.