The role of an individual entrepreneur is not given to everyone. So, the removal of IP from the register is the procedure that should be studied. This is necessary, first of all, to the entrepreneur himself. And it is necessary to deregister immediately at the federal tax service, because you do not want to pay taxes for what is not.
Reasons for deregistration
The first thing to learn is the reasons that can serve to remove IPs from the federal tax service. There are quite a lot of them, but they are all divided into three large subgroups.
- The first group was called - voluntary. That is, these are the reasons due to which a person decides to relieve himself of the IP powers.
- The second group combines the compelling reasons for removing IP from the register. In most cases, these reasons include a court decision that is issued if the entrepreneur is bankrupt or has received a ban on doing business for any reason. It happens that a person expires or is deprived of the document that allowed him to carry out entrepreneurial activities.
- The last group includes reasons that are considered irrevocable. By this is meant the death or disappearance of the entrepreneur, because of which he, of course, can no longer carry out his entrepreneurial activity.
Voluntary deregistration
Suppose an individual entrepreneur decides that he no longer wants to engage in this kind of activity. In order to deregister your IP, a person must submit some documents:
- An application for the deregistration of IP, as well as a statement that it is necessary to register the termination of its activities as an IP of their own free will. In this document, you must specify personal data, but the reason why the entrepreneur so decided, you can not specify. It is important to note that the form for deregistration of IP must be signed by the entrepreneur, and after it must be certified by a notary. Otherwise, the signature will not have legal force and the document will not be accepted.
- In addition, it is necessary to provide paper confirming that the state duty has been paid. The amount of the fee is 20% of the amount that was paid upon registration of the individual entrepreneur.
That's all. After filing these securities, it remains to wait no more than five working days, during which the procedure for removing the IP from the register will be carried out, and a letter will be sent indicating that the process is completed. After receiving such a letter, the entrepreneur becomes an ordinary taxpayer.
Forced deregistration
There can be several compelling reasons, and therefore it is worth considering each of them. The first reason is the bankruptcy of a private entrepreneur. A court may declare a businessman bankrupt. If this happens, then by a ruling of the arbitration court all human activities are suspended and closed. After making its decision, the court must send a copy of the decision to the authority that registered the IP. It does not make sense to fill out any application form for removing an IP from the register and it is not necessary. All the powers of a person as an entrepreneur expire at the very moment the sentence was pronounced, that is, immediately in the courtroom. The body that registered the IP of this person must also make all necessary changes and remove the IP within five business days.
Removal of IP in connection with a court order
Another compulsory reason why an individual entrepreneur loses his status is a court decision, but the reason for this case is already a violation of certain rules. Court proceedings may occur if the businessman often violated certain rules. Suppose an entrepreneur did not provide information to the Unified State Register of Industrial Enterprises or provided deliberately false information. Such violation of the law or other legal acts entails a hearing. The plaintiff in such matters is the tax inspectorate, which on the basis of these violations appeals to the court with a request to remove from the person all the rights and obligations of the entrepreneur. If this happens, then the powers of the businessman expire immediately upon a court decision, as in bankruptcy.
Ban on entrepreneurial activity
It also happens that an entrepreneur may receive a ban on such activities for a specified period. The maximum term of deprivation of rights to carry out entrepreneurial activity is five years. If this happens, the federal tax service is obliged to submit a copy of this decision to the tax office within the next five business days. However, the ban will not come into force immediately and not after the transfer of the document, but only after the deadline for appealing against such a sentence has expired.
In addition, it also happens that a document that allows a person to engage in entrepreneurial activity may be canceled or his term will expire. This applies only to those citizens who do not have a passport of the Russian Federation. They are required to receive documents permitting them to conduct such activities on the territory of the Russian Federation. If for any reason the document is canceled or its validity expires, then on the same day the state registration of the individual as an entrepreneur is also canceled.
Irrevocable reasons
The last reason that can serve as a deregistration of IP is the death of a person. If this happened, then his state registration ends at the moment when the body that registered the person receives a certificate of his death. However, it is very important to know that it is not enough here that the process of human life was stopped, a court order must still be issued that the person is presumed dead. In addition, the death certificate must be submitted to the registry office, which, in turn, must conduct state registration of this fact over the next three days. However, it also happens that a person has disappeared. In this case, if it is recognized that the circumstances in which the person was missing could threaten his life or give reason to believe that the person was dead, then the day of loss is considered as the day of death. After the recognition of this fact, the registry office changes the state. registration of a person and transfers it to the tax service. Along with this, an application for deregistration of UTII IP is also transmitted.
Removing an IP from an account as an employer
It also happens that when registering an IP, a businessman hires employees to work. In this case, when deciding to terminate entrepreneurial activity, it is necessary to liquidate the status in the PF of Russia. This is necessary if the businessman was in labor relations with other persons. To remove this status, you must contact the Pension Fund branch at the place of registration. In the event that an employment contract was terminated between a businessman and an employee, confirmation of this must also be provided to the Pension Fund.
Confirmation of the termination of the entrepreneur
In the event that a person decides to relieve himself of all the powers of an entrepreneur, it is necessary first to provide the Pension Fund with a calculation of all insurance contributions for employees for the last working period. After all calculations, the amount that the businessman must pay within 15 days is obtained.With the error-free performance of all operations, two weeks later, the individual entrepreneur ceases to be registered as an employer.