Many people in their life have encountered the need to open IP. When registering, you must clearly know all the documents for closing the IP that must be handed over, since this largely determines the absence of problems in its operation. Entrepreneurship can develop in different ways, and if it becomes necessary to complete the activity, it will be necessary to observe the strict procedure prescribed by law for former entrepreneurs in order to quickly and painlessly cease its existence.
Reporting
The main thing you need to know in this situation is a complete list of documents for closing an IP. The first step will be the preparation of reports on its activities, payment of all necessary taxes and contributions, as well as monetary penalties in the form of fines and penalties, if any. It is the tax service that is responsible for closing the IP, as it is the controller of its activities.
In order not to receive any unpleasant news about the existence of debts and the calculation of fines and penalties, it is necessary to request a reconciliation report with the tax service, which will indicate the exact amount of insurance and tax contributions assigned to the entrepreneur. The same reconciliation acts must be obtained from the Federal Tax Service and the FIU, and if there are employees, the FSS. If any debts are identified, they should be repaid immediately, as this can become an obstacle to closing the IP and stretch this process for a long time.
Documents for closing the IP are not accepted for consideration without the whole package of reports on its activities. It will be necessary to submit all the declarations and forms of financial statements that were provided for the duration of the IP. Only after closing and submitting it to the authorized bodies will all packages be able to deal with unpaid taxes, which is also a mandatory requirement before closing.
Having all the receipts in hand, it is necessary to pay off the debts on them as soon as possible, and also do not forget that the state duty is obligatory for payment - these are also documents for closing the FE. Without it, you can’t move on. A receipt for the payment of state duty is requested from the tax service.
After making all the necessary contributions, you must again go to the FIU, where to report on the calculations made. Only after reconciling all the amounts and figures does the pension fund issue a statement in which it will be necessary to put its signature. Further, all receipts of payment should be returned to you and issued an additional certificate confirming the absence of any debts to the FIU.
Statement
After the submission of financial statements, it is necessary to proceed to the preparation of a package of documents for closing IP. Documents are submitted to the tax service only with a legally certified application for the termination of its existence. It is important to remember that this document is filled out only on the first four points, the rest are necessarily filled in the presence of a notary, the signature is put in the same way, otherwise it is not considered valid and cannot participate in the process of closing the IP.
List of required documents
Only having these documents in hand for closing the IP, you can once again go to the notary’s office so that your application is accepted for consideration:
- Passport.
- Certificate of state registration of IP.
- Application for the liquidation of IP in the form of P26001.
It is with this package of documents that you need to go to a notary public, in whose presence the rest of the application for closing the IP is filled out and a signature is put. It is stitched and fixed with a seal. The notary also enters the data in the registration journal.
Closing an IP settlement account
The legislation does not have a clear answer to the question of whether it is necessary to close the current account of an individual entrepreneur. However, in connection with standard agreements of credit organizations, it follows that, being not an entrepreneur, you cannot use a current account, which means that you still have to close it.
In order to close the current account, you must write a statement at the bank. What will subsequently need to be notified to the tax service and the pension fund in the form of a confirmation paper from the bank.
It is obligatory to notify the FIU and the FSS, as well as the tax services, since if this requirement is not met, a fine will be imposed. In accordance with the current legislation, such an action will be regarded as a violation of the deadline for submitting information to the control authorities on opening and closing accounts in any bank. The amount of the fine is 5,000 rubles.
Decommissioning KKM
The next step should be the preparation of an application for deregistration of KKM. Next, you need to call an engineer at the central heating station, who will remove the fiscal report and the cash register from the register, and also put the password on the cash registers, which is mandatory for execution on the same day when the application for its removal was submitted.
Closing IP, what documents are needed to deregister KKM
To submit and review the application, you need the following list of documents:
- Card for registration of a cash register.
- The original of her data sheet.
- Journal of the cashier-operator, completed in the form of KM-4.
- Installation contract in the original.
- Fiscal report.
- A copy of the balance sheet for the last reporting period, confirmed by the tax service.
- Identity document of the entrepreneur.
With this package, you must contact the tax office, where you are required to accept an application for deregistration of KKM.
Documents required to close the IP
For the next visit to the tax service, a number of documents are required that are submitted for consideration of the requirement to close the IP. It:
- Passport.
- Application form 26001, which is certified by a notary.
- State duty receipt.
- Data and supporting documents on the completion of the settlement accounts of individual banks.
- Taxation declaration for the last period.
- A document confirming the absence of debt from a pension fund.
By writing a statement to close the IP, as well as handing over the entire list of securities to the tax authorities, you need to receive a receipt on the acceptance of documents. Consideration of your application will take place within five working days, after which it is necessary to return to the same place where a certificate of termination of its activities will be issued. Upon receipt, it is necessary to carefully study its contents and verify the spelling of all personal data.
Continuation of obligations
There are some requirements that an individual entrepreneur needs to fulfill for some time. This primarily concerns the storage of primary documents required for calculating taxes over the next four years. This is necessary, since after the closure of the IP, the obligations assigned to you as an entrepreneur continue to apply. In the event of debt obligations following the results of operations, they will need to be paid. Since the closure of the IP does not mean the cancellation of debt obligations.
Knowing what documents will be needed to close the IP, and following the rules established to complete its activities, this process will not be difficult and will not take much time and moral strength.
