It is very important for an individual entrepreneur to follow the entire procedure for closing an activity, since the debts of an entrepreneur can be repaid at the expense of personal property. The closure of IP in IFTS involves the collection of a number of documents. In this case, it is clearly necessary to separate the situations:
- self-closing;
- bankruptcy closure.
Possible reasons for closing IP
There can be many reasons for closing IP IFNS:
- there is no profit and no prospects for any future income;
- on the contrary, rapid development and reorganization in LLC;
- heavy tax burden;
- bankruptcy;
- death;
- a court ban on engaging in entrepreneurial activity;
- expiration of registration documents in the Russian Federation.
Some people decide to go into the shadows, not pay taxes, although such a path is extremely dangerous. Regardless of the reasons, the person must follow the entire procedure and follow the step-by-step instructions for closing IP IFNS. You should not think that after closing the state will write off all fines and underpayments, including debts arising to the funds.
Necessary documents for closing at the initiative of the entrepreneur
To close the tax service, you must provide:
- application in the prescribed form, which can be downloaded from the official website;
- pay a state fee of 160 rubles and attach a receipt;
- a document confirming the appeal to the Pension Fund, although such a paper is not provided for at the level of legislation, the tax service must independently request it;
- a certificate from the Pension Fund that the entrepreneur has no debts, although it is also optional;
- certificate or extract from the register;
- TIN or OGRNIP;
- certificate of tax registration;
- passport.
Filling out the application
An application for closing an IP from the IFTS website can always be downloaded, therefore there should not be a problem with the relevance of the form. If you are not sure of the correct name of the territorial tax authority where documents are submitted for closing, it is best to fill out this part of the application directly when submitting documents.
The application should be filled out very carefully, if a mistake is made and is not detected at the time of filing, then after reviewing the documents, the entrepreneur will be refused. When filling out the application form on your computer, you should use the Courier New 18 font. If the application is filled in manually, then all letters must be in capital letters.
In the case of filing documents through an authorized person, it must have a document confirming its authority.
Application Procedure
Many people have a question about which IP closure in which tax should be carried out? Naturally, it is necessary to submit documents for closing the IP to the same authority where the opening was carried out. In almost every region there is a specialized unit that deals specifically with the registration and deregistration of legal entities and individual entrepreneurs.
For example, in Moscow, IP IFNS 46 is being closed. It is this unit that is entrusted with the function of maintaining a regional section for accounting of legal entities and individual entrepreneurs. Information is regularly updated on the IFTS 46 website, it is here that you can download the current forms for conducting the liquidation and opening of IP. It also provides information on the IFTS work schedule. On the site you can also find information on regional branches of the Federal Tax Service throughout the country.
Ways to submit documents:
- you can close your IP by personal appeal to the tax service;
- through an officially authorized person;
- using mail services, with the obligatory execution of an inventory of attached documents;
- it is possible to carry out IPS closure of IPs via the Internet.
Electronic filing
Before using public services online, you will have to get an electronic digital signature, if it is not. Obtaining EDS is a paid service, so this is not always a rational decision. When choosing a seller of digital signature certificates, it is necessary to emphasize that a signature is required to close the IP.
The presence of an electronic digital signature gives the right to close the IP on the IFTS website. To do this, an entrepreneur needs to go to the official website of the fiscal service and register. After that, a confirmation email will be sent to the mailbox, and you can submit all the required documents. They will have to be scanned taking into account the technical requirements of the tax service, which are indicated when downloading documents. After downloading all the papers to the mail, a letter will come again confirming that the documents have been received.
Five days later, another notification should come, namely, about the closure of the IP in the IFTS. However, it is not recommended to be limited only to electronic confirmation of the closure of entrepreneurial activity; it is best to contact the courier service in person or through a mail request to get the document in hand.
Mail Closing
At the level of legislation, it is possible to transfer documents for the elimination of IP through postal services. In this case, you also need to be safe and make sure to issue a letter of value, registered and with a notice. You should be aware that all documents that will be enclosed in the envelope will have to be notarized, of course, excluding the receipt of payment of the duty, which is certified by a banking institution. Also, an inventory must be enclosed in the letter, where all the documents forwarded will be indicated.
At the close, the tax service has 5 working days, which will be counted from the date of receipt of the documents.
Solving issues with the Pension Fund
Despite the fact that the closure of IP IFTS does not imply a certificate confirming that the entrepreneur has no debts, care should be taken, since if a debt is revealed during the closing process, the procedure will be suspended until the fund is fully settled.
In order to request a certificate from the Pension Fund, you will need to contact the regional office in person with a written request and provide copies of the following documents:
- passports
- Certificate of TIN assignment;
- certificate of state registration;
- documents that will confirm the payment of all mandatory contributions;
- SNILS;
- document on assignment of the OGRIP number.
Depending on the presence or absence of debts, an appropriate certificate will be issued. If there is debt, then it will be necessary to pay off it before closing the IP.
Social Security Fund Issues
For individual entrepreneurs who did not have employees, before closing IP IFTS, this item can be skipped.
If the employees have an IP, then before closing them in the FSS it is necessary to dismiss everyone, settle accounts with the fund and only after that request a document on the absence of debt. The request is made according to the same scheme as in the FIU.
The final stage of IP closure
Do not forget that before closing it is recommended to terminate all business contracts, if there are debt obligations, then be sure to pay off them and pick up what the counterparties should.
The next step is to close a current account with a banking institution. The remaining funds can be transferred to your personal account, which was opened on an individual. After closing the account, it is recommended to obtain confirmation of termination of the contract with the bank.
Responsibility of the person after the closure of IP
Naturally, every entrepreneur knows that he bears full responsibility for debt with the property of the individual entrepreneur and his own even after the closure of the individual entrepreneur in the Federal Tax Service.
For example, if there is a debt to the Pension Fund, then you can still close the IP, but you will have to pay the debts as an individual. The same applies to debts to employees, the Social Insurance Fund and counterparties. If you do not pay, then the collection of creditors can hold in court.
Do I need to submit reports at closing
Before you submit an application for closing an IP to the Federal Tax Service, you need to know that such an action does not exempt from filing a declaration.
Depending on the tax system on which the individual entrepreneur worked, there are certain deadlines for submitting declarations. Consider them.
Tax system | When to notify the tax authority of the decision | Report deadline | Tax payment deadline |
Simplified system | Not later than 15 days from the date of liquidation. | Until the 25th day of the next month after the termination of activity (for example, if changes are made in May, then you need to report until June 25). | Until the 25th day of the following month after termination of activity. |
Patent system | Within 10 days from the date of termination of activity. | In this case, the tax period is the period from the date of patent validity until the liquidation of the IP. | If the IP must still be paid, then the calculation should be made within the time specified in the patent. If there is an overpayment, then recalculation is carried out, but not earlier than the patent expiration date. |
General system | When filing a personal income tax return, a liquidation report is issued and a report is submitted within 5 days from the date of liquidation. Regarding the VAT return, no later than the 25th day of the month following the reporting quarter | Personal income tax return must be submitted within 5 days from the date the activity was terminated. VAT declaration, in the next quarter, until the 25th day that followed the quarter, liquidation occurred | It is necessary to pay income tax for individuals within 15 days from the date of submission of the report. VAT will have to be paid in equal parts, 1/3 each month of the quarter in which the report is submitted |
UTII | no later than the 20th day of the month following the reporting quarter in which the IP was liquidated. | If there is a debt, it is necessary to pay it no later than the 25th day of the month following the reporting quarter, that is, in the same month when the report was submitted | in case of liquidation of the IP not on the first day of the calendar month, the actual days in which the activity was carried out are recalculated |
Do not forget that the zero declaration is also subject to submission to the tax authorities.
Finally
The most important thing to keep in mind is that even after the closure of the IP, an individual is not exempted from paying debt obligations and submitting reports to the tax service.
After the closure of the IP, an individual must keep documents for at least 4 years. The legislation does not establish the obligation of the individual entrepreneur, after liquidation it is mandatory to destroy the seal. An IP can be reopened at any time, even the day after closing.