It is good when the hopes of their business are met, and the entrepreneur makes a profit. But often a situation arises that for some reason the activity does not generate income or even is unprofitable. It is also possible that a person takes a hired position in a commercial company or in the civil service. Most often, due to these reasons, there is a need to terminate the IP. How to do this, what documents need to be prepared, we will consider in this article. For convenience, step-by-step instructions are presented.
What you need to close the IP
There are many companies and legal organizations that will offer you services for closing or opening an IP, company, other legal entities. Of course, for their services it will be necessary to pay, sometimes quite large amounts. Is it possible to close the IP yourself? Yes you can! Of course, this will take some time and require minimal knowledge, but with this instruction you can do it much faster.
What do you need to close the IP? First of all, it is necessary to perform the following actions:
- dismiss all employees, if any;
- pay off debts to the PFR (Pension Fund) and tax;
- close bank accounts and remove cash register equipment from registration;
- prepare and submit to the tax office the necessary documents;
- get a certificate of termination.
You can close the IP through public services, by mail or independently enter all the documents in the tax office. A more detailed list of documents and the necessary actions will be considered in the article.
Preparatory phase and collection of documents
Termination of IP activities begins with the collection of documents. First of all, you need to make photocopies:
- passports
- TIN;
- certificate of registration of an individual as an individual entrepreneur;
- closing statements (for IP it should be on the form of form P26001);
- receipts on the payment of all payments to the FIU (from the date of the last reconciliation to the time of application);
- pension insurance certificates.
After all the documents have been prepared, the employees are dismissed, and the settlements on debts to the tax and FIU are completed, it is possible to close the IP. In the form of a step-by-step instruction, the closing procedure itself looks like this.
- It is necessary to fill out an application for the termination of IP activities (in the form of form P26001).
- You also need to fill out a receipt, or rather, a form for payment of state duty.
- Pay it at the bank branch.
- Get a certificate from the Pension Fund about the absence of debt.
- Submit all these documents to the tax office.
- Get a certificate of termination of IP.
Let us consider in more detail the preparatory stages, the procedure for collecting and submitting documents.
Dismissal of employees
Do you have employees? In order to carry out the termination of IP activities, they must be dismissed. This is done on the initiative of the employer in accordance with paragraph 1 of Art. 81 of the Labor Code. Also, before submitting a tax application, you must provide your FIU with all reports on employees and it is compulsory to calculate insurance contributions.
Within 15 days after the submission of all these documents, all necessary insurance premiums for employees must be paid. After that, deregistration in the Social Insurance Fund is possible.Employees must be notified no later than 2 months later, and 2 weeks before this, the employment service must be notified of the dismissal and this must be done in writing. This is an important point, since registration of the termination of IP activities is impossible without the dismissal of all employees.
Closing accounts and deregistration of cash registers
If you no longer expect any cashless payments to your bank accounts, then you can close them. However, this does not need to be done before all non-cash payments are made to companies of any form of ownership and public services. After that, it is necessary to transfer information about this to all interested services - the FIU, the tax authority, the Social Insurance Fund (Social Insurance Fund). In the event that cash register equipment was used during the IP operation, it must be removed from registration, otherwise fines cannot be avoided. It must be borne in mind that you can close accounts even after receiving a certificate of liquidation of IP.
Payment of all premiums
In addition to employees, it is necessary to deal with insurance premiums for entrepreneurs. In order to close all debts on them, it is necessary to calculate through the RMV-2 form. This document is submitted within 12 days (working) after you have registered a statement on the termination of IP activities. At the same time, the SZV 6-1 form is also being submitted. Within 15 days after this, you need to pay the contributions themselves to the account of the FIU.
Please note that it is possible to close the IP before paying all these payments. That is, this is not a mandatory step before applying, on the contrary, the calculations are made after the date of registration of the termination of activity is set. But you must be prepared for the requirements to provide a document on the absence of debts on contributions, although this is unauthorized. We will describe the receipt of this certificate in more detail later.
Tax payments
Please note that some tax inspections require the entrepreneur to make all payments to the budget before submitting an application for closure, although this is not established by law. Moreover, a little lower we will consider the question of how to close an IP with debts. But you should know that there is no deadline for paying taxes before submitting an application to close the IP, and you can calmly make all these contributions after registration. And you will make all payments later as an individual.
Statement on the termination of IP activities
Now let's take a step-by-step look at the process of submitting documents. It all starts with the fact that it is necessary to fill out an application form for the termination of IP activities. This is form P26001. You can get it at the tax office. There you will see examples of filling and instructions. Please note that the application can be submitted not only in paper but also in electronic form, or send the form by registered mail. This may be required if you cannot personally visit the branch of the Federal Tax Service.
Notarial application and payment of fees
In the recent past, there was a need to notarize a previous document (statement), but today it is not required if you intend to hand it in personally. And it will be necessary to pay the state fee. To do this, you need to take a receipt form from the Federal Tax Service and fill it out yourself. You need to do this carefully. Since if you specify the wrong details, your money may fall into the wrong organization.
Further, through Sberbank, you need to make a payment. The size of the state duty at the end of 2014 - the beginning of 2015 is 160 rubles. After that, the completed application for closing the IP and a receipt from the bank for payment are submitted to the department of the Federal Tax Service.
Getting help from the Pension Fund
As already stated above, today this certificate is not required to close the IP, however, some tax inspectors still require it. If you decide to receive it, then you need to contact the FIU and provide documents such as:
- passport;
- certificate of registration of IP;
- Help TIN;
- application form for closing IP No. P26001;
- certificate of pension insurance;
- extract from the USRIP;
- certificate of OGRNIP;
- copies of the documents listed above;
- receipts of payment from the date of the last reconciliation.
With these documents and the application for closing the IP, which you take from the representative of the FIU, the debt to the organization is calculated.
If it arises, then you need to pay it through a branch of Sberbank. You must hand over the receipt of payment and all the documents listed above to the specialist and the next day you can get the required certificate.
Submission of documents and obtaining a certificate
The next step is the delivery of all collected documents. It is better to make photocopies of all the papers for yourself, they may be required in the future. For this, it is necessary to provide the following documents to the Federal Tax Service:
- statement of closure (P26001);
- certificate from the FIU about the absence of debt (optional);
- receipt confirming payment of state duty;
Within 5 days (work) after the submission of documents, the tax must issue you the necessary certificate. IP after this is considered closed. You can also get an extract from the USRIP. After that, within 12 calendar days you need to submit to the PFR office where you are served a notice on the termination of the IP.
Debt closure
Sometimes there is a need to terminate IP activities without preliminary calculation of pension payments. Is it possible? Yes, it is not prohibited. And the procedure in this case is not much different from that described. Now we will consider the question of how to close IP with debts.
All payments to the Pension Fund need not be made before the closure of business. It was necessary to do all this in advance before the changes in the closing procedure. Now you can submit all documents and go through the procedure without paying debts.
It should be borne in mind that no one will forgive you payment debts, they will simply be repayable by an individual. But, as we noted above, in some cases, tax officials require a certificate of absence of debts to the FIU in advance, and this is illegal. Even with current debt you can get the necessary certificate. An IP after this will also be considered closed, and you will be able to settle payments as an individual. But at this time new ones will not be charged.
Liquidation of IP through the Internet or by mail
For some time now it has become possible to close IPs not only personally, but also via the Internet. Below we will talk about how to close IP through public services. In order to close your entrepreneurial activity in this way, you can use the capabilities of a single portal of public services or the FTS website. To do this, you will need the same documents as for personal submission:
- completed form P26001 (application for termination of activity);
- receipt confirming payment of state duty;
- letter with information about personified accounting.
On the website of the Federal Tax Service, you post all of these documents. A receipt will be sent to your email address to receive the entire set of papers. Just as when submitting the application in person, you must be issued a confirmation document within five business days to complete the registration of the closing of individual entrepreneurship.
However, there is a significant nuance that may not allow you to take the opportunity to submit documents via the Internet - everything must be signed with an electronic digital signature (electronic digital signature). If you do not plan to use it in the future, then it is simply inexpedient to receive it only for processing the liquidation of IP, it is an extra waste of time and effort. If you cannot submit a package of documents personally and you do not have an EDS, send it by registered mail.
When an IP is considered closed
You can consider the liquidation of the IP completed when all information about the closure is entered into the unified state register and a certificate of termination of activity as an IP is received. More precisely, this is the form number P65001, which you get on hand. After that, if you have not done such an action before, you can close your bank accounts, deregistrate with the FIU and other regulatory authorities.
Be sure to check whether the CCP has been deregistered. If not, you need to do it now, otherwise there will be payments and fines. You should bear in mind that the fact of closing does not in any way relieve you of liability to creditors. Even after the registration of the termination of activity, all your debts will automatically need to be repaid. Only this will have to be done as an individual. You also need to know that when you receive a statement from the Federal Tax Service, you may order a tax audit of your individual entrepreneur.
The procedure is quite simple, subject to all conditions, but requires care when collecting documents and filling out forms. In total, closing the IP usually takes no more than 14 days. If after some time you need to open the IP again, you can do it without any problems.
