Starting a business is not so difficult from a procedural point of view. With the correct submission of documents to the tax authorities, the issue is resolved within five days. Paradoxically, sometimes the discovery is no more complicated than the reverse procedure. When answering the question of how to close an IP or LLC, it should be noted that there is also a need for scrupulousness in actions so that after a while there are no surprises in the form of penalties. Each type of activity has its own nuances when opening and closing. Consider the most elementary question of how to close IP. Step-by-step instruction.
Action oneFirst you need to contact (you can call) the tax office in which you are registered, and specify what documents will be needed to terminate activities, on which days you can submit them and what is the state duty at the moment. These are the steps that must be taken before closing the IP. And certainly in that order.
Action two
This step is also necessary - a trip to the Pension Fund for a certificate of lack of debt. The fact is that all contributions, and primarily to the Pension Fund, are made through the tax. In theory, all information about payments can be checked by the tax authorities themselves. But ... Do not forget where we live. If there is a debt, before closing the IP, you need to receive receipts from the FIU and certainly pay them in order to avoid big troubles.
Action Three
The next step is to visit the tax office and fill out an application for the liquidation of your company. The application form in the form P26001 can be downloaded from the FSN website and come to the inspection with the papers already filled out. Just like a declaration of suspension of business. Speaking of declarations. Their timely submission to the tax authorities once a year is very important. Without this, there can be no question of how to close the IP correctly: sanctions are inevitable.
Action four
This is, in fact, the delivery of all documents, paid receipts and statements to the duty window of the tax service. Five days later, a response will be received. It would seem that the question of how to close the IP can be considered resolved. But not so simple.
About unpleasant surprises
One-window tax authorities should notify the pension fund of the closure of your IP. But after some time, they bring you a puffy letter from the OPFR demanding to pay monthly contributions plus a penalty for reporting delays. What's the matter? But the fact is that the tax authorities forgot to notify subcontractors that your IP is no longer there. What is characteristic, failure by someone to fulfill their direct duties does not exempt the entrepreneur, even the former, from payment. So there can only be one piece of advice: no need to rely on anyone. Received a document from the tax inspectorate on the termination of entrepreneurial activity - go immediately to the OPFR and notify this service personally about the changes in your status so that it would not be painfully painful to part (and in vain!) With your hard-earned money.