Since 2007, multifunctional centers for the provision of public services (MFCs) began to be torn across the country. By 2012, there were already more than 100 such centers.
The system of organizations took charge of almost the entire workflow, which increased the quality and accessibility of public services, the efficiency of municipal authorities, and helped reduce the costs of private entrepreneurs to overcome administrative barriers. For example, closing IP through multifunctional centers or ongoing production operations.
The main convenience of the MFC for the population is that citizens can solve many issues in the "one-stop-shop" mode, without the need to visit several instances and receive certificates. Private entrepreneurs especially appreciated this opportunity, many of whom are now interested in whether it is possible to close IP through the MFC and how to do it?
Basic data on IP
An individual entrepreneur (IP) is a person who carries out a certain type of entrepreneurial activity and is registered in the manner prescribed by law. Any citizen can be an individual entrepreneur. To open a company requires a legal address. In the case of IP, you can use the registration address. Further activities of the enterprise are regulated by the legislation of the Russian Federation.
The advantages of IP over other forms of business registration are as follows:
- easy registration procedure and minimal cost of registration;
- the ability to choose one of the taxation systems;
- individual entrepreneurs are not required to keep accounting records.
- IP profit is own profit (an entrepreneur has the right to spend profit on his own goals).
True, there are enough negative points:
- the entrepreneur bears responsibility with his own property;
- individual entrepreneurs are prohibited from selling alcoholic beverages without a license;
- An individual entrepreneur cannot account for losses for the previous calendar year in order to reduce income tax;
- entrepreneurs pay a fixed contribution to the Pension Fund;
- funding constraint;
- it is impossible to sell the company, since it is registered and registered with the owner of the IP.
The general concept of multifunctional centers
The MFC is a Russian institution that has the right to organize the provision of municipal or state services (including in electronic form) to the public. This is an effective way of interaction between citizens and authorities. Services are received with the least administrative barriers in the “single window” mode.
In this center, you can draw up property, an internal or foreign passport, solve cadastral issues, register a marriage, deal with taxes and much more.
Termination of Entrepreneurship
An entrepreneur may decide to complete an activity due to various circumstances. Liquidation of the company is carried out on the basis of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs". The reasons for the completion of the entrepreneur may be:
- Self-made decision to close business activities;
- death of a private entrepreneur;
- expiration of a document that gives the right to legally stay on the territory of the Russian Federation (applies only to foreign citizens);
- forced closure of an enterprise by court order;
- bankruptcy of an entrepreneur.
Voluntary closure of the enterprise
How to close IP yourself? A step-by-step instruction on the procedure for completing entrepreneurial activity involves the following actions:
- Reporting for the last reporting period of entrepreneurial activity is submitted to the tax. If the company has a cash register, it is necessary to remove the equipment from the tax inspection.
- Payment of insurance premiums in the form of a fixed payment for pension insurance, all other contributions and debts. It is mandatory to take a certificate of absence of debt from the Pension Fund.
- Closing bank accounts of an enterprise.
- Preparation of an application for termination of IP in the form of P26001.
- Payment of state duty to the tax service in the amount of 160 rubles.
- Providing a package of documents for closing an IP to the tax inspectorate at the place of residence.
The list of necessary documents at the closing of the company includes:
- application in the form of P26001;
- check on payment of state duty;
- a document from the pension fund confirming the absence of debt.
When submitting documents by the owner himself, you must have an internal passport with you. If the IP closes through the MFC (is it possible to do this by writing a power of attorney to a third party?), But another person submits documents, you must provide a notarized power of attorney and a passport.
The death of an entrepreneur
The state registration of the suspension of activity in connection with the death of the owner of the enterprise is based on information received from the registry office to the tax authority. State registration expires from the day of the death of an individual entrepreneur.
Cancellation or expiration of a document for temporary residence of a foreign resident.
In case of cancellation of a visa or other document allowing a legal stay of a foreign citizen in the territory of the Russian Federation, the relevant information is sent to the registration authority. From the date of cancellation or expiration of the residence document, the state registration of the individual entrepreneur loses its validity.
Forced closure of the enterprise
Forced closure of the company by court order. From the day of the verdict, an individual entrepreneur is punished with a ban on entrepreneurial activity for a specified period. In such a situation, state registration ceases to be effective from the moment the sentence is pronounced.
IP closure through the MFC. Is it possible to end this activity?
Each entrepreneur has every right to close the enterprise at any time for his own reasons. Someone is faced with unexpected difficulties that cannot be overcome, another decides to change the sphere of activity or finds sources of income of a different kind.
Can I close the IP through the MFC? It is possible to liquidate a company either independently or to close an IP through public service centers. There are also firms that provide services for the collection and execution of a package of documents so that the entrepreneur completes the activity even without a personal presence. MFCs allow you to refuse the services of intermediaries, however, such an opportunity has appeared recently, so many entrepreneurs are interested in how to close IP through the MFC.
Multifunctional centers focus all stages of administrative procedures: from submitting an application to obtaining a result, making decisions by executive bodies. The process of providing services is as transparent as possible, and citizens can receive professional advice from qualified specialists on any issue.
Nuances of closing IP through MFC
Is it possible for a businessman at the IFC to close an IP and how to do it? In many regions of Russia, multifunctional centers also provide such assistance.Most entrepreneurs value their time, so another question often arises: is it possible to close the IP through the MFC without waiting in line? But you should not rush to close the company through the center for the provision of public services. The fact is that the tax service does not support this type of application for deregistration of an individual entrepreneur. Tax authorities prefer to control the removal of IP from accounting at all stages without intermediaries. Moreover, the answer to the question: “Is it possible to close the IP through the MFC?” Remains positive.
When contacting the multifunctional center, it will take eight working days to close the IP. In case of personal submission of securities to the tax service, documents are processed within three days. Checking the debts of the entrepreneur and the payment of all contributions to the insurance fund during the liquidation of the enterprise through the MFC is not carried out, since these procedures are not spelled out in the legislation.
Multifunctional centers are available in every region of the Russian Federation, but still many cannot figure out whether it is possible for a businessman at the MFC to close an IP and how to do it right?
Application for closing IP
The main document in which the entrepreneur expresses a desire to liquidate the enterprise is a statement in the form of P26001. The document should contain the following data:
- FULL NAME. applicant - private entrepreneur;
- registration number of an individual entrepreneur (OGRNIP);
- identification code (TIN);
- Email address and contact phone number
- a note on the method of notification of the decision made (for example, by regular or e-mail) and the person who receives the document confirming the liquidation of the enterprise;
- signature of the applicant.
List of required documents
To liquidate the IP with the help of the MFC, it is necessary to provide the following package of securities:
- power of attorney issued by the entrepreneur to the multifunctional center through which the company is being liquidated;
- Applicant TIN and copy of the document;
- internal civil passport and a copy of all completed pages;
- completed form P26001;
- a check on the payment of the state fee of 160 rubles (you can pay the state fee at any bank or through the official website of the tax authority);
- notarized power of attorney if documents are submitted by a third party.
Provision of a package of documents to the MFC
After collecting all the necessary papers and paying the state fee, the case must be transferred to the specialist of the multifunctional center. It should be borne in mind that choosing the closure of IPs through the MFC, the process may be delayed. The duties of a specialist in a multifunctional center include only receiving documents. Next, the paper is sent to the tax authority, where registration actions take place.
There are several options for submitting documents to the multifunctional center:
- personally by an entrepreneur who decided to complete the activity;
- by a third party (it is necessary to attach a notarized power of attorney to the package of securities);
- through the official site of the MFC;
- by registered letter (mail).
At the end of the procedure, an individual entrepreneur is issued a certificate of liquidation of the company and a USRIP record sheet confirming this action.
Reasons for refusal in a multifunctional center
In some cases, an individual entrepreneur may be refused a liquidation of the enterprise. The circumstances under which there may be a refusal include:
- incomplete package of documents;
- Incorrect procedure for registering IP in extra-budgetary forms;
- difference between the data in the application and those recorded in the Unified State Register;
- unpaid state fee;
- lack of power of attorney if documents are submitted by a third party.
Advantages and disadvantages of closing IP through the MFC
Among the main advantages of closing individual entrepreneurship through the MFC can be listed:
- fast service;
- the opportunity to receive advice at all stages of the procedure;
- solving several issues at the same time if necessary;
- high quality of service;
- convenient working hours for visitors (from 8 to 20 hours, seven days a week).
The main disadvantage is that the center’s employees are specialists in a particular area, and therefore can not always help a client who needs to liquidate an IP.