Closing a sole proprietorship is a common situation. Needless to say, the times are not easy now both for large companies and for small and medium-sized businesses. How to carry out this procedure correctly, without violating the law, we will discuss further.

Why is the sole proprietorship closed

In fact, there are many reasons for this.

We list only the most common:

• The resulting profit does not cover the costs incurred by the entrepreneur;
• Instead of SP,;
• The desire to be an entrepreneur has disappeared;
• A decision was made to conduct shadow activities (fraught with problems with the law);
• There is no way to pay taxes and fees;
• The decision of the judiciary on compulsory was issued;
• A person is prohibited from conducting business activities;
• Cases;
• The entrepreneur is a foreign citizen and the term of his stay in the Russian Federation has ended.

There may be other reasons, each entrepreneur ultimately has his own.

Some entrepreneurs mistakenly believe that if an individual entrepreneur is closed, it will allow not to pay fines and not fulfill debt obligations to the tax and various funds. This is not the case, by acting in this way, you may be held liable under applicable law.

Documents for closing an individual entrepreneur

Before collecting documentation and submitting it to the Federal Tax Service, make sure that:

• You have completed and submitted (it must be submitted, even if the activity was not carried out at all);
• That you have submitted all reports to the FSS;
• If there is a cash register, remove it from the register.

Only after that you need to start collecting the documentation package.

It includes:

• Photocopy;
• Original passport;
• Photocopy of your passport;
• A receipt confirming that you have paid the state fee;
• Certificate of;
• Power of attorney, if the closure is carried out through a representative;
• Completed application ( form Р26001).

State duty

The state fee must be paid in advance, its size is small - 160 rubles. You can pay online, at the Sberbank office or through the Internet bank, no commission will be charged from you. Despite the fact that the amount is small, if you do not have a receipt, an application for closing an individual entrepreneur will not be accepted.

How to correctly fill out an application for the liquidation of an individual entrepreneur

The application form can be completed electronically or manually. If filling in handwritten, use black ink and write letters in block and capital letters. For electronic filling, the Courier New font, size 18, is most suitable for use.

Be sure to specify:

• Surname and initials of the applicant;
• OGRNP number.

It is not necessary to bring documents to the FTS department in person. You can send it by mail, or send it with a representative, having previously issued a power of attorney.

Be sure to include your email address and phone numbers where you can be contacted if necessary.

Step-by-step instructions for closing the IP

In this instruction, we will consider all the necessary steps that need to be taken to close the IP, and also tell you how to close the IP yourself.

Stage 1. Solving all issues with debt obligations

First of all, it is worth dealing with all debt obligations. Of course, you can close an individual entrepreneur with debts, and we will talk about this further, but no one will exempt an entrepreneur from paying debts.

Stage 2. Payment of the state fee

Pay the state fee. The amount of payment is small, the main thing is to fill in all the details correctly. If you make a mistake, you will have to pay the fee a second time. The receipt for payment can be taken from the Federal Tax Service, or filled out on the official website of the Federal Tax Service.

After filling out the receipt, you can print and pay through any branch of Sberbank.

Make a photocopy of the receipt that has already been paid for. Give the original to the Federal Tax Service, and keep a copy for yourself, because situations are different so that you can confirm the fact of payment.

Stage 3. Registration of documents confirming that there are no debts in the FIU

Check with the tax office if you need data from the FIU for the procedure. Providing them is not mandatory now, but it is better to find out this issue in advance. Some branches of the Federal Tax Service will not allow you to close an individual entrepreneur until you bring a certificate of the absence of debt to the FIU.

Stage 4. Submission of documentation to the Federal Tax Service

Now we go to the Federal Tax Service and return the collected documents.

There are several ways to submit documents:

• Donate personally;
• Send by mail with a list of attachments and a declared value;
• Send with the help of a representative who has a power of attorney;
• Using the internet.

We will dwell on filing in electronic form in more detail.

It is easy to close the IP via the Internet if you opened it in the same way. That is, if you have an electronic signature and a personal account, the procedure will not be difficult.

Thanks to the system, you will not make mistakes. If the IP was opened in another way, it is not worthwhile to engage in waste of time and money.

Stage 5. Obtaining documents confirming the closure of the IP

At the end of the sixth working day, you need to get your hands on documents that will confirm that the IP is officially closed. You will be given a record sheet from the USRIP. If mistakes were made in paperwork, most likely, closing will be refused.

Closing an individual entrepreneur with employees

All workers are laid off before the closure process starts. 14 days before dismissal, all information is sent to the employment service. Dismissals are carried out with the wording “on the initiative of the employer in connection with the termination of activities”. Then the final settlement is issued.

How to close an individual entrepreneur without workers

In most cases, the procedure is standard and does not differ from the usual one. It is enough to write an application, pay the fee and submit all the documentation to the Federal Tax Service.

How much does it cost to close the IP

We have already mentioned this figure above - it is 160 rubles (the size of the state duty). The remaining amount of expenses will depend on whether you have any debt obligations.

If the documents are submitted in electronic format - through the website of the tax office or the portal of public services, then the state duty can not be paid (234-FZ of July 29, 2018)

What is needed to close an individual entrepreneur with debts

The procedure for closing an IP with debts according to the algorithm does not differ from the usual one. It is possible to close an individual entrepreneur with debts, but they will have to be paid.

If an individual entrepreneur has debts with the Pension Fund or other authorities, it must be closed at the branch of the Federal Tax Service in which you opened it. The deadlines for closing the IP with debts are not clearly fixed, but the terms for consideration of documents have boundaries. They are considered within 5 working days.

The time frame in which you can pay off all debts also has limitations. In particular: if there is a debt to the Pension Fund, it must be repaid within 14 days from the date of the IP closure.

The reporting of a closed IP is made on the following date:

• If the individual entrepreneur worked according to the system - until the moment when the status of an entrepreneur is liquidated;
• If by - until the 25th day of the month that will follow the month of the IP closing.

If the entrepreneur refuses to pay the debt, the FIU can go to the courts and collect funds forcibly.

How to close an individual entrepreneur if there are debts to the Federal Tax Service

In general, this is a special case. In this case, the individual entrepreneur will be closed only when all debts are paid off and you pay all fines for non-payment of taxes. So the cost can be pretty decent.

If the owner of the individual entrepreneur does not have the funds to repay debts, the property owned by the former entrepreneur can act as payment.

It is clear that it will not be sold at market value. In addition, your expenses will be supplemented by the costs of carrying out all implementation activities, as well as paying for the services of the manager.

But note that there is an option in which it will be possible not to lose property - this is bankruptcy. In this situation, the court can postpone the payment deadlines or reduce the debt burden by assigning payment in installments. We will talk about this procedure in more detail later.

Based on what has already been said, it is clear that it is possible to close an individual entrepreneur with debts. But it is worth considering the question: how to pay off these debts? In any case, you will have to pay them, if you refuse - you will face a trial, and the bailiffs in the future may confiscate all property.

What can you advise? The answer is trivial: to make all payments on time and not create problems for yourself.

Closing an individual entrepreneur whose activities were not carried out

First, prepare and submit zero tax returns to the Federal Tax Service. Then pay all fees, check if there are any debts or fines.

With all these receipts and reporting, contact the tax office at the place of registration of your individual entrepreneur. As for the list of documents, it may differ in different regions, so you need to find out this point in advance.

IP bankruptcy procedure

The fact that an individual entrepreneur is bankrupt can only be decided by the Arbitration Court. Note that any entrepreneur can be declared bankrupt. In order for this recognition to occur, it is necessary to consider the prerequisites that lead to this.

So, the signs of bankruptcy:

• The amount owed by an individual entrepreneur is greater than the value of the entrepreneur's property;
• Debt obligations to creditors have not been fulfilled for more than three months;
• The cost of the obligations is more than 10,000 rubles.

Who can file an application for declaring an individual entrepreneur bankrupt

An application to the Arbitration Court may be submitted:

• An entrepreneur with debts to the Federal Tax Service and various funds;
• The bankruptcy creditor to whom the entrepreneur owes;
• FTS, Pension Fund, other bodies;
• Local authorities.

The fact that an individual entrepreneur is insolvent must be supported by an evidence base. For this, a financial analysis is carried out, and the arbitration manager finally issues an opinion whether or not there are signs that the bankruptcy is fictitious.

How is the procedure

The following documentation is submitted to the Arbitration Court of the region where the individual entrepreneur is registered:

• Declaration of bankruptcy;
• List of all debts with amounts for each creditor;
• Certificate of registration as an individual entrepreneur;
• Documents confirming that the entrepreneur is the owner of the property and how much it costs.

Then they analyze how solvent the entrepreneur is.

The next step is to find a compromise between the debtor and all of his creditors. After that, bankruptcy proceedings begin, during which the entrepreneur's rights to property are lost, and the property itself is sold to cover debts.

After that, the individual entrepreneur is bankrupt.

The entrepreneur is responsible for the debts of an individual entrepreneur with all his property. But if creditors refuse to accept the property that was offered to them, it will be returned to the debtor.

And if there is no property?

In this case, bankruptcy is the most profitable option. The cost of the entire procedure will be about 400 thousand rubles. Therefore, it is beneficial to bankrupt an individual entrepreneur if your debts have exceeded this amount. But if the hidden property is revealed, penalties will not be long in coming.

The consequences of this procedure also exist: a bankrupt is prohibited from doing business for 1 year.

Documentation retention periods

All documentation after closure is retained for at least 4 years. And if there is personnel documentation, then it is stored for 75 years.

Destruction of seals and stamps

You can destroy them on your own, or resort to the services of the organization that made them.

For self-destruction you need:

• Write a statement according to the established template;
• Pay the destruction fee;
• Destroy the seal or stamp.

If you apply to the organization, then:

• Write a statement with your signature;
• Attach a receipt for payment of the fee;
• Also provide a photocopy of your passport;
• Power of attorney in the name of the person who will destroy the seal;
• Seal or stamp.

Conclusion

Doing is fun and challenging at the same time. An entrepreneur does not always succeed in everything flawlessly. Therefore, sometimes, if you understand that neither expectations nor investments justify, it is better to close it without losing money, nerves and time.

Unfortunately, due to various reasons, there are cases when a businessman has to curtail his entrepreneurial activity.

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What should be done by individual entrepreneurs so that subsequently the state bodies have no claims against the former entrepreneur? Our step-by-step instructions will help in this matter and will allow the former businessman to take steps in the right direction.

IP closure

Do not think that with the termination of business, everything will end by itself.

The IP should be closed officially!

Until this happens, the entrepreneur will be liable to pay tax and compulsory insurance premiums. He will also have to submit to state bodies reporting documents characterizing the economic activities of the enterprise.

You can close an individual enterprise with the help of qualified lawyers, or you can do it yourself.

Grounds for closing a business

Only after receiving a state certificate certifying the termination of entrepreneurial activity, a former businessman is exempt from paying tax fees and insurance premiums.

The reasons for the closure of an individual entrepreneur may be the following reasons:

• Making a decision by an individual entrepreneur to close his business.
• Death of an individual entrepreneur.
• A well-grounded court decision, which forcibly forces a businessman to stop economic activity.
• Termination of the document confirming the entrepreneur's right to live in Russia.

The reason for the refusal of state bodies to close an individual entrepreneur may be the non-submitted reporting to the Pension Fund. The registering person must request the relevant information from the FIU, and if the latter indicates that the reporting has not been submitted, then the businessman will be refused to close the IP.

No IP - no obligations?

If an individual entrepreneur has debts, it is still possible to close it, but the individual will still have debts to creditors. This applies to both counterparties and off-budget funds.

According to the law, even the termination of the status of an entrepreneur does not affect his liability, which arose for obligations during the period when the entrepreneurial activity was carried out.

In addition, an entrepreneur, unlike a legal entity, must answer for his debts with his own property, and a fairly simple procedure for closing an individual entrepreneur does not relieve a businessman of responsibility.

Liquidation of individual entrepreneurs with debts

Until 2011, it was impossible to liquidate an enterprise, which is operated by an individual and has debt obligations. But, today - in 2019, the law does not prohibit closing individual entrepreneurs with debts.

The main mistake of entrepreneurs who decide to stop their activities, but have debts to creditors, is ignorance of Russian laws.

In this regard, they are playing for time, not knowing where to get money, and are not engaged in the liquidation of individual entrepreneurs. In this case, debts continue to grow, as the FIU charges insurance premiums. However, in a certain situation, it is still possible to close the enterprise, and it is better to do it immediately.

For taxes

The registration authority may refuse to close the business if there are unpaid taxes. This applies to property tax and vehicle tax. Therefore, it is worth taking care of their payment in advance. If it is simply impossible to do this, then you can resort to the procedure for declaring an individual entrepreneur bankrupt. But here the entrepreneur must know that for his obligations he bears the answer with his own property.

No one can take from the debtor:

• Food products;
• Personal belongings;
• Housing, if it is the only living area of ​​an individual.

Debts to the Pension Fund are not grounds for refusing to close a company.

Debt obligations of a businessman will remain with him even after the liquidation of the business. It makes no sense to evade them, and if the former entrepreneur does not pay the debt to the state in due time, then the FIU will first impose a fine, after which the court will deal with this case. Then the bailiffs will look for the debtor.

In case of debts to the Pension Fund of the Russian Federation, a failed entrepreneur should bear in mind that, according to the law of the tax inspectorate, there is no need to request a certificate from extra-budgetary funds about the absence of debt. But, as practice shows, tax authorities often refer to the debt obligations of individual entrepreneurs and try to refuse liquidation under this pretext. In this case, you should either try to pay off the debts, or refer to the letter of the law when talking with the inspector.

You can get a certificate from the Pension Fund by submitting the necessary documents there.

In front of the bank

As for the debts of an individual entrepreneur to non-state structures, the situation here is somewhat simpler.

The Federal Tax Service does not require an individual to provide documentary evidence from the bank that there are no debts.

Therefore, an individual entrepreneur can be liquidated with a loan. Another thing is that the debts will remain with the individual, and they will still have to be repaid. Otherwise, the creditor has the right to sue the debtor.

IP liquidation procedure

In order to liquidate an enterprise, you must contact the Federal Tax Service. When submitting a full package of documents along with a receipt confirming the payment of the state fee, which is one hundred and sixty rubles, the registering authority considers the entrepreneur's application within five working days and makes a decision.

You should contact the same state body where the registration of an individual entrepreneur took place.

It is not at all necessary to carry the documents to the tax office on your own. If a businessman is out of reach of the location of the Federal Tax Service, then they can be sent by registered mail.

Required documents

The following documents must be submitted to the Federal Tax Service:

• An application in the form of Р26001, the form of which can be taken from the inspection department itself or downloaded from the official website of the Federal Tax Service. There is also an instruction on how to fill out the application correctly. It can be submitted not only on paper, but also in electronic form.
• An individual entrepreneur's passport.
• Receipt for payment of the state duty, which is paid in the Savings Bank of Russia.

At the time appointed by the inspector, the former entrepreneur must come to the tax office. With a positive decision of the Federal Tax Service, he will receive a Certificate of state registration of the termination of an individual's activities as an individual entrepreneur. He will also be given an extract from the unified register of individual entrepreneurs.

If it is impossible to appear at the tax office at the appointed time, the former businessman can receive these documents by mail. The staff of the department will return the letter if the recipient presents an identity card and a receipt provided by the inspector.

Terms and cost

As already mentioned above, the terms for consideration by tax authorities of an application from an entrepreneur are five business days.

The total cost of closing an IP consists of the following costs:

• Transport or sending registered letters;
• Purchase of office supplies;
• Payment of state fees;
• Repayment of debts to the state and creditors. As a last resort, before the tax office.
• Payment for consultations with specialists if the entrepreneur needs legal assistance.

Liquidation of an individual entrepreneur is a simple procedure, especially if the individual does not have debts. Therefore, in some cases, contacting a lawyer becomes an unnecessary waste of money.

What else needs to be done after the IP closure?

The procedure for an individual who has ceased to conduct business is as follows:

• Within twelve days, the Pension Fund of the Russian Federation must be notified of the closure of the individual enterprise. The former businessman will receive from the FIU a documentary calculation of the payments made by him.
• Close the current bank account and submit a notification to the tax office.
• Submit reporting documents to the Social Insurance Fund.
• Remove from the MIFNS. Otherwise, the former entrepreneur may run into a big fine.

Russian legislation does not set the deadlines for the above procedures, with the exception of filing a notification with the FIU. Therefore, everything can be done not only after the liquidation of the individual entrepreneur, but also before submitting an application to the Federal Tax Service.

When can a business be reopened?

Working with many entrepreneurs, we notice that many individual entrepreneurs do not start the closing procedure for the following reasons:

• do not know that their debt to the Pension Fund is growing every day, regardless of whether they receive income or not;
• have tax debts and debts to funds, but due to the lack of funds for their repayment, they postpone the procedure;
• some assume that closing a sole proprietorship is a complex process that takes a long time - and do not want to be distracted from current affairs.

SP is in arrears

Immediately, we note that it is possible to "close" the sole proprietor in the presence of any debts!

Debts to counterparties and employees

If an individual entrepreneur has a debt to counterparties and employees, liquidation is possible without its advance payment (the regorgan does not require its payment). Unlike legal entities. persons, individual entrepreneurs are not obliged to notify creditors before their closure; but such debt will be transferred to individuals. face.

Arrears to the budget of the Russian Federation: arrears of taxes and fees

If the sole proprietor has a debt to the budget, it is also possible to close the sole proprietor without paying the debts in advance.

Let us recall that earlier (before 2011) the main obstacle to the closure of an individual entrepreneur was the need for the entrepreneur to provide the registrar with a Certificate from the Pension Fund of the Russian Federation, confirming the absence of arrears. However, since 2011, the procedure has been changed and such a certificate is not required to be submitted (but many do not know about it and take unnecessary actions) - the regorgan asks for it independently in the manner of an interdepartmental agreement.

After the SP is closed, the obligation to repay the arrears is transferred to the individual. face.

The law establishes a 15-day period for payment, which is calculated from the moment the information about will be entered into the USRIP (clause 8 of article 16 of the Law of July 24, 2009 N 212-FZ). After the expiration of the specified period, the interested instances have the right to file a claim with the court and, after receiving the court's decision, apply to the bailiff service for enforcement.

An important detail should be taken into account that the source of payment for the debts of the former individual entrepreneur is all his personal property, with the exception of the one that is not subject to a penalty: the only housing suitable for living, personal belongings (except for luxury goods), food.

Grounds preventing the closure of an individual entrepreneur

The only reason that prevents the closure of an individual entrepreneur is the non-submitted reporting to the Pension Fund. In the process of closing, the registrar requests a report on the entrepreneur from the FIU and, if the report provided indicates that reports have not been submitted, this is the basis for refusing to carry out the registration. actions (IP liquidation).

As a confirmation of this provision, we present the Information of the Federal Tax Service of Russia published on the website www.nalog.ru as of June 27, 2014:

IP closure procedure

There are two possible ways to close the IP:

• deregistration in the registrar;
• bankruptcy.

As regards bankruptcy, it should be said that this method is profitable to use when the amount of debts is more than 300,000 rubles. the procedure is quite expensive and otherwise simply not profitable.

With regard to deregistration in the registrar (this is in 95 percent of cases), the procedure is as follows:

1. Determine if all reporting has been submitted to the FIU; if not, then you should finish it.
2. Preparing the Closing Statement is quite easy, the form is simple.
3. Pay state duty (details can be taken directly from the regorgan).
4. Submit an Application and a receipt for payment to the registrar. In a week, pick up the registered documents from the regorgan. If you submit and receive documents in person (the entrepreneur himself), then the Notary does not need to certify the Application. If by power of attorney, then it is necessary to certify the Application with the Notary, as well as draw up a notarized power of attorney for the representative.

The whole procedure takes about two weeks, and the services of lawyers are very inexpensive.

Do I need to close a current account before closing an individual entrepreneur? It is not necessary to close the current account. Bank, after the information on the liquidation of the individual entrepreneur is displayed in the Unified State. register, has the right to close it independently.

Do I need to deregister the cash register before closing the sole proprietorship? It is also not necessary to deregister the cash register. The tax authority, after the information on the liquidation of the individual entrepreneur is displayed in the Unified State. registry, will do it on its own.

1. If you do not need an individual entrepreneur, then close it (because every day you are charged contributions to be paid).
2. If an individual entrepreneur has debts, this is not an obstacle to closure - close it (otherwise, the debt will only increase).
3. If the amount of debt is significant, then before "going out" for liquidation, consult with experts - would not it be more profitable to introduce a bankruptcy procedure.
4. If the individual entrepreneur did not submit reports to the Pension Fund, then before submitting the Closing Application, it should be submitted. At the same time, if the reporting was not submitted to the tax office, then the obligation to submit in full is not provided - this is not a reason for refusing to close the IP.
5. After the individual entrepreneur is closed (by deregistering with the tax authority), the obligation to pay arrears remains - if possible, pay them or control the debt collection process.

2 special grounds for closing a sole proprietorship

The need to change the form of the simplified taxation system (from 6% to 15% or vice versa)

Suppose you made a mistake when registering as an individual entrepreneur (you oversaw it yourself, or you got caught by an unprofessional lawyer or accountant) or changed your occupation. In accordance with the Tax Code of the Russian Federation (), it is possible to change the object of taxation only from the new year, but you need to work now. The only option in this case is to close the PI and reopen it. But we advise you to first calculate the costs and feasibility of these actions.

"Update" IP

If the entrepreneur in the course of his activities made "flaws" that may come to light in the process of inspections, in this case, you should think about updating the IP. The fact is that there is no such close attention to an individual entrepreneur during the closing process, especially if it has no debts. Close, wait a couple of months and reopen. Perhaps this will help you start from scratch. And this time it is already correct!

Alexandra Semenchenko, senior lawyer at Law Firm "City-M", for the site site

Invaluable experience in solving urgent problems, answers to complex questions, specially selected fresh information in the press for accountants and managers.

Due to various circumstances, an individual entrepreneur has to stop his business and close the enterprise. Due to this, the termination of the activities of an individual entrepreneur is a fairly common practice.

There are a large number of legal services companies on the market that will be happy to assist in the preparation of all the necessary documentation. To close an individual entrepreneur with debts in the PFR in 2019, this method seems to be the simplest, but it requires certain costs: you can liquidate an enterprise yourself. Let's take a closer look at the question of whether it is possible to close an individual entrepreneur with debts on the pension fund.

Foundations

It is not necessary to have good reasons for stopping work, although this may not happen at the will of the owner of the enterprise. The legislation provides for a certain list of grounds that allow you to close an individual entrepreneur with debts in the PFR in 2019:

1. At the own request of the owner;
2. Death of the owner;
3. By the tribunal's decision;
4. Declaration of bankruptcy;
5. Termination, cancellation or expiration of the company registration period.

For any of these reasons (except for the completion of the work by the entrepreneur of his own free will), appropriate documentation is required to close the organization.

Debt and liquidation

Liquidation of a company is not difficult as a general rule, but if it has debts, it is a reason for the owners to worry. We hasten to reassure you, the legislation of our country does not provide for cases in which the closure of an individual entrepreneur with a debt in the FIU may be rejected for appropriate reasons. Obstruction of this can serve as a pretext for the business owner to go to court.

The closure of an IP is not a reason to be exempted from payment of cash on debt obligations in the future. You still have to repay the debts.

Stages of IP closure

In a situation where an individual entrepreneur has a debt, he can complete the activities of his individual entrepreneur. Next is a step-by-step plan of action that will help to carry out the closure of the enterprise with debts:

1. An individual entrepreneur needs to fill out an application for the termination of an individual entrepreneur in the prescribed form. The business owner can receive this application directly from the tax office itself or on its website (where you can download it or fill it out electronically).
2. The next step is to pay the fee, it is paid in all cases of IP closure. You can make a payment at any of the banks in your city, or online. Payment details must be taken from the Federal Tax Service or downloaded from their website. You must be careful when filling out the receipt, this will help avoid unnecessary waste of time and effort.
3. It is necessary to submit a completed application on form P26001 and a paid receipt to the tax office. The closure of an individual entrepreneur with debts in the FIU or in any other body should be carried out in the same territorial branch of the tax service in which it was opened (if an entrepreneur is registered in one of the districts of Moscow, then he must close in the same). Documents on the termination of activities as an individual entrepreneur in the Federal Tax Service of Russia can be submitted both personally to the owner and through his representative. In the second case, a power of attorney is required, which is confirmed by a notary. The liquidation of an individual entrepreneur with debts to the FIU also implies such a method of transferring documents as by mail.
4. After a certain time, the owner needs to obtain the following documents from the tax office:
   • Certificate of termination of activity of the individual entrepreneur (form R65001);
   • Extract from EGRIP.

   These documents can be issued both directly into the hands of the IP owner and his authorized representative. After that, the entrepreneurial activity is terminated.

A sample of filling out an application for closing an individual entrepreneur in the form of R65001

Timing

The liquidation of an individual entrepreneur with debts to the pension fund does not provide for clearly defined deadlines in which the owner must apply to special authorities or collect documents, but the terms for consideration are clearly limited.

In order to pay the fee, fill out an application and submit documents to the Federal Tax Service, you will have to spend only 1-2 hours. The application must be reviewed within 5 working days.

Debt maturities are also limited. Liquidation of an individual entrepreneur with a debt to a pension fund obliges the entrepreneur make the necessary debt payments within 2 weeks from the day the enterprise was closed.

The time frame within which a tax return must be submitted depends on the tax regime under which the company operated:

• STS - until the 25th day of the month, subsequent to the closure of the sole proprietorship;
• UTII - until the liquidation of the status of an individual entrepreneur.

Closing with a debt to the FIU

In connection with the non-payment of mandatory contributions to the pension fund employees of individual entrepreneurs, debt obligations arise, which, in the opinion of entrepreneurs, may serve as an obstacle to the closure of the organization. But in practice, its liquidation in the presence of debts is carried out in the standard manner provided for individual entrepreneurs who do not have such.

When an entrepreneur decides to close an individual entrepreneur with debts, the pension fund, at the request of the tax authorities, must issue a certificate of absence of debt. Such a requirement should not affect the process of terminating entrepreneurial activity, since the owner can close an individual entrepreneur with tax and pension fund debts in 2019 both before and after they are paid.

Thus, the owner of the organization is given the opportunity to choose the most preferable option for the termination of the company's activities and pay off the debt without having the status of an entrepreneur... After passing the liquidation procedure, a corresponding entry will be made in the USRIP, and these data will be transferred to the pension fund.

In case of refusal to pay, the debt can be collected forcibly when the pension fund applies to the courts.

Closing an individual entrepreneur with tax debts

Debt obligations of the company can be not only to the pension fund, but also to other public and private organizations. A common case is the presence of tax debts. In this case, a completely natural question arises: is it possible to close an individual entrepreneur with tax debt and a pension fund? In such situation you will have to close the organization after paying off the debt, as well as all penalties for non-payment of taxes... So not only the main amount of unpaid taxes will have to be paid, additional costs are also possible.

Before closing an individual entrepreneur with debts to the pension fund and the tax service, it is imperative to submit a tax return for the entire period of entrepreneurial activity. This must be done even if the owner did not actually conduct business. In this case, it will not indicate the company's income and expenses (zeros). If such papers were provided on time, then a report is needed only for the last tax period. If, for some reason, you were unable to provide it within the prescribed period, then this can be done within 5 days after the liquidation of the individual entrepreneur.

Reporting documents not submitted on time entail a fine. So it is worth approaching this process in advance and with full responsibility.

If the IP owner does not have funds to repay debts, property of a former entrepreneur can be used as payment... And, as you know, it will not be sold at the market price. The amount of expenses collected from the debtor will include the costs of carrying out these procedures, as well as the remuneration to the manager.

But still, there is a way not to lose your own property if the entrepreneur's capital does not allow you to make the necessary deductions for obligations. If the termination of activities was made due to bankruptcy, the court may agree to a meeting and the debt obligations may be mitigated (the payment deadline will be delayed or the debt burden will be reduced by means of payment in installments).

Liability for late payment

Do not forget that debts to the Pension Fund of the Russian Federation or the Federal Tax Service are in themselves offenses and liability is provided for. In case of non-payment of the necessary contributions to the Russian Pension Fund, the entrepreneur may face penalties and interest. If he did not make mandatory payments to the fund or did not make them in full, the fine can range from 20 to 40% of the amount owed.

The fine, like the default interest, will be collected as follows:

1. The owner of the individual entrepreneur will be sent a claim to pay the debt;
2. If the request has not been met, payment is made from the funds in the bank account;
3. In the absence of funds in the bank account, the FIU goes to court.

Debt obligations to the Federal Tax Service have a similar collection process.

Is it possible to close an individual entrepreneur with tax debts and a pension fund - the answer to this question is unequivocal, it can be done. But in this case, it will not be easy to terminate the activity of an individual entrepreneur, even if the debt is only for taxes.

The situation with the FIU is not much simpler. But before you close an individual entrepreneur in 2019 with a debt to pension or other organizations, you should think about whether you can pay off this debt and how you will do it. You will have to pay these funds in any case, and if you refuse, the case will be sent to court and in this case, bailiffs can use such a means as confiscation of property - a rather unpleasant process. This can apply to the retirement fund, tax, and other possible creditors.

Taking into account all of the above, it should be concluded that payments must be made on time, otherwise the entrepreneur may face problems and their size is directly proportional to the amount of debt.

Video: step-by-step instructions for closing an individual entrepreneur with debts

Now a considerable number of people have already gained experience in commercial activities as an individual entrepreneur, and they are extremely well aware of all the nuances of the procedure for opening an IP. Commercial activity can develop in completely different ways, some remain satisfied with the status of an individual entrepreneur for many years, others, having received considerable income, understand that they are cramped within the framework of an individual entrepreneur and are going to open a full-fledged company, and the rest get bad experience in commerce and are going to stop their activities as an individual entrepreneur.

One way or another, the majority of individual entrepreneurs will sooner or later face the procedure for closing an individual entrepreneur in 2017.

This procedure consists of several interconnected parts, some of them are easy enough to perform on your own, and some points are difficult to solve on your own without contacting qualified specialists. Let's take a look at the steps in the procedure IP closure in more detail.

Justification of the decision to close the IP

Formally, an individual can terminate his activity as an individual entrepreneur at any time, at any time convenient for him. But, in practice, the regulatory authorities require clarification reasons for the termination of commercial activity in the status of an individual entrepreneur... The reasons will need to be stated in a special statement. As a rule, most people point out that their activities do not cover the costs of renting premises, ordering goods and paying taxes. You can also write about the change in the format of commercial activities or refer to the state of health and family circumstances. The regulatory authorities cannot refuse to close the IP for the reason that they did not like the motivation of the applicant or according to the new laws of 2017. Therefore, you should not pay too much attention to this point.

We prepare reports

Before visiting the tax office, it is necessary to prepare all possible financial documentation on the activities of the individual entrepreneur, for all the years of its existence. I can safely assure that such preparation cannot be superfluous. I recommend contacting the very tax office in which the status of an individual entrepreneur was opened, this can save a lot of time.

A couple of years ago, an individual entrepreneur could be closed only if all debts and fines were paid before the application was submitted, but modern legislation presupposes the closure of the status of an individual entrepreneur in parallel with debts and fines. And if for some reason the individual entrepreneur has not fulfilled its financial obligations, then they will remain relevant even after its closure.

Need to request data on payment of insurance premiums from the relevant authorities. If debts are found, they should be repaid even before the IP closure procedure, such a recommendation is not mandatory, but it can significantly simplify life with the direct IP closure procedure in the tax office.

Many lawyers recommend initially fulfilling all financial obligations, paying taxes and fines, and only then submitting an application for closing an individual entrepreneur, so this procedure can be made the most painless and not too laborious.

It should be remembered that the longer the individual entrepreneur's activity lasted, the larger the package of documents will be requested by the tax service.

Application submission

Armed with the entire package of documents on financial reporting, you can safely go to the tax office, as mentioned above, it is desirable that these were the names of the tax office, in which the status of an individual entrepreneur was obtained.

Among the additional documents you you only need a passport... It remains only to fill out a special application, which can be found without the slightest effort on the global web, but I would not recommend coming to the tax office with a completed application, since some items should be filled in in the presence of a notary and with his subsequent notarial statement of documents. The application must be certified by a notary only if the filing of documents for closing an individual entrepreneur will be carried out without the direct participation of an individual entrepreneur, for example, a spouse will submit these documents due to the poor health of the other half. In other cases, the help of a notary is not needed and it is enough, simply, to come to the tax office with a statement or write it there.

The basic rule of all government agencies also applies here - the presence of errors and inaccurate information in the application is a good reason not to accept it.

You should ask the civil servant to read the application for errors and inaccuracies, only then to be removed from the office.

Settlement account issue

The current legislation of our country does not indicate what should be done with the current account of an individual entrepreneur after its closure. But following the basic principles of entrepreneurial activity and the recommended norms of tax legislation, one can come to the conclusion that the current account, which was previously used by the individual entrepreneur, should still be closed in order to avoid troubles of the most unexpected nature.

To do this, it is enough to contact the bank with a standard application; some banks may request documentation that will indicate the closure of the IP. And then you need be sure to inform the tax office about closing the payment account, since for the concealment of this information, the legislation provides for a fine for individual entrepreneurs. And if we take into account all the specificity of our tax service, then it can write out this fine even after the termination of the existence of the individual entrepreneur, so do not be lazy to notify her of the closure of the current account.

Features of liquidation of individual entrepreneurs with employees

Closure of an individual entrepreneur, which carries out its activities with hired employees, is a procedure that is almost identical to a simple IP closure, but has its own peculiarities.

Let's take a closer look at them.

The very fact of closure and individual entrepreneurship is determined by our legislation as a weighty reason for dismissing employees, but before that, you need to notify the employment service about the termination of employment contracts, two weeks before the immediate dismissal. Also, employees should be aware of the upcoming closure of the individual entrepreneur, which will be accompanied by their subsequent dismissal.

Extremely important so that the relevant orders for the dismissal of each individual employee are issued within the timeframe prescribed by law before the direct liquidation of the individual entrepreneur. It is important to understand that it is impossible to close an individual entrepreneur with employees working in it, and drawing up an order to dismiss an employee after submitting documents for the liquidation of an individual entrepreneur is a very gross violation of labor legislation, which can cause tangible penalties from the regulatory authorities.

Employees' labor contracts should be revised, they may contain a special clause according to which they have the right to monetary compensation if they are dismissed due to the liquidation of an individual entrepreneur, its failure to pay is also a gross violation of the labor legislation of our country.

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