To begin with, it should be noted that in the Russian legislation there is no concept of “liquidation of IP”, because an individual entrepreneur can only be an individual. The procedure itself, as well as the accompanying closing IP desk check carried out through the help of relevant state bodies. How to close IP? Below is a detailed step-by-step instruction regarding this issue.
Reasons for closing IP
Before considering IP closing procedure, enshrined in the current Russian legislation, it would be advisable to find out the most common causes of this procedure:
- Firstly, this is directly a personal desire of an individual entrepreneur due to certain circumstances.
- Secondly, a very significant and often irrevocable reason is bankruptcy.
- Thirdly, it is often practiced today self-closing IP due to the end of registration of residence in the Russian Federation.
- Fourthly, the reason for the closure may be nothing more than the decision of the judicial authorities to prohibit one or another individual entrepreneur from developing their own business.
- Fifth, the worst thing is the death of the entrepreneur himself.
As it turned out, the first provision relates to the closure of IP on a voluntary basis, the rest - on compulsory. What you need to close the IP voluntarily? It is this question that will be able to answer immediately after reading the subsequent chapters of the article.
Preliminary procedures
What you need to close the IP? Initially, the entrepreneur needs to organize preliminary training. So, two very serious but fairly easy problems should be solved:
- It is necessary to find out in which tax and duty service an individual entrepreneur should submit documentation in order to close the activity as an individual entrepreneur.
- It is necessary to clarify specific details. It is through them that subsequently produced payment of state duty for closing IP. To resolve this issue, it is advisable to contact the Federal Tax Service through the official website or directly at the place of residence.
After clarifying the address of the tax collection service, as well as the details for paying the state fee for the further implementation of the IP closure procedure, two measures should be taken:
- First, fill out an application in accordance with the established form. By the way, it can be downloaded on the official IFTS website.
- Secondly, to ensure the payment of state duties directly for the closure of IP. It is important to add that in 2017 its size is 160 rubles.
Application Filling Procedure
As it turned out, IP closing procedure It contains a number of procedures, including filling out an application form of the appropriate form. It is important to note that it can be executed both by hand and by typing on computer equipment. In the case of the first option, it is necessary to use a pen with ink must be black and prescribe all letters in capital letters. In the case of the second option, you should use the Courier New font (required height - 18 points).
Below is the information that must be entered in the application when removing IP from registration:
- OGRNIP - registration number, which is indicated directly in the certificate directly on state registration.
- Surname, name, patronymic, as well as TIN IP (tax number).
After completing the document, it should be indicated which method is acceptable for the entrepreneur to submit an application to the IFTS:
- With a personal presence in the relevant authorities.
- By agreement, the representative of the relevant state body.
- By mail.
Next, you need to specify specific information - a mobile phone number, as well as a stationary one, if available. In addition, it is important to write an email address. When submitting an application personally, there is no need for a signature. So, it is placed immediately upon submission of the document in the presence of the tax and tax inspector. In the case of filing an application by a representative of an individual entrepreneur or sending it by mail, it is necessary to put a signature during the preparation of the document. It is important to add that the details for the payment of state duties by the entrepreneur are filled out independently.
Reporting at IP closing
To begin with, it is necessary to clarify what moment is the moment of IP closure. As it turned out, the corresponding mark is entered directly into the Certificate of Registration. So, IP closing date Is the date this mark was entered in accordance with Form P65001. Only after receiving the above-presented certificate from the Federal Penitentiary Service, an individual has the right not to consider himself an individual entrepreneur.
The fact is that today there is some likelihood that a statement regarding the IP closure procedure will be lost in the tax authorities or, for some reason, the relevant public services will not remove an individual from registration. That is why in five working days (IP closing date) after submitting the document, you must contact the tax office. Its employees are required to provide an individual with a Certificate regarding state registration of the closure of activities as an individual entrepreneur. It is important to add that in any case, a tax return should be submitted (even if there is a possibility of filing it only for an incomplete period). And this in no way depends on whether economic activity was carried out or not.
Deadlines for submitting a declaration
As it turned out, IP closing date determined in five days, but other circumstances should be considered. It is important to note that in the case of a simplified taxation system, a declaration is filed no later than the twenty-fifth day of the month that follows the month of closure of the IP. You need to know that an individual entrepreneur on the simplified tax system is endowed with the absolute right to submit reports immediately before submitting an application to close the IP. However, as a rule, this procedure is performed after.
In the case of UTII, the declaration must be submitted no later than the twentieth day of the month that follows the quarter of the entry in the Unified State Register regarding the termination of the IP. When working on the OSNO, the deadlines for submitting a declaration are as follows:
- In accordance with the personal income tax - no later than five business days immediately after the activity is terminated (under paragraph 3 of Article 227 of the Russian tax legislation).
- In accordance with VAT - no later than the twenty-fifth day of the month that follows the quarter of termination of activity of an individual entrepreneur.
It is important to note that the forms of declarations are similar in all cases.
IP closure. Office check
To begin with, it should be noted that after the release of the first part of the Tax Code of the Russian Federation, the value of cameral inspection has increased significantly. Why? The fact is that desk tax audit fully replaces the on-site inspection with no time limit. Tax services today are simply not entitled to carry out on-site inspections. So, they can and must use their right to hold office rooms.
It is important to note that desk tax audit sets the main goal of control in terms of compliance by taxpayers with legal regulatory acts of a legislative nature. They relate directly to taxes and fees, the identification and prevention of tax-related offenses, the recovery of unpaid taxes in accordance with the violations already identified, the prosecution of perpetrators of tax violations, and the preparation of the necessary information for the optimal selection of taxpayers to carry out a number of tax field visits.
Steps of desk verification
Accompanying closing IP desk check has a number of stages:
- Verification of the timeliness and completeness of the tax documentation submitted by the taxpayer, which is provided for by tax legislation.
- Verification of the timely filing of tax calculations with the appropriate authority.
- Accompanying closing IP desk check It also involves a visual check about the literacy of tax reporting documentation. This includes the completeness of filling the necessary details, the clarity of the filling, and so on.
- Verification of the correctness of the formation of tax calculations. As a rule, it includes the calculation of the totals in terms of taxes that are payable to the state budget in an arithmetic manner; checking the validity of the use of tax incentives and rates; the correct inclusion of indicators that are necessary in order to calculate the tax base.
- Literacy assessment in calculating the tax base. In the process, it implements an analysis and reconciliation of consistency in terms of indicators that are repeated in tax calculations and financial statements in relation to the reliability of individual values. In addition, it checks for inconsistencies or dubious nuances that indicate some violations of tax discipline; logical control is carried out directly in terms of the presence of distortions in the reporting information; current indicators are compared with similar indicators in the previous reporting period, and the coordination of accounting indicators and tax returns is carried out.
It is important to note that upon completion of the procedure itself, act of cameral inspection. This document is mandatory and is certified by the signatures of the participants.
Appropriate timelines
According to paragraph 2 of Article 88 of the Russian Tax Code term of desk audit It is ninety days (three months) immediately from the moment the taxpayer submits a declaration (tax calculation). It is interesting to note that in such a wording this legislative norm has been effective since 01.01.2009. Until that moment, the issue under consideration was highly controversial. Why so? The fact is that the editors, relevant earlier, suggested that term of desk audit It is determined within three months immediately from the moment the taxpayer submits not only a tax return, but also documentation of an additional nature, which must be attached to it under the law. This wording fully allowed the control authorities to assert that the calculation of three months begins when the last necessary paper is provided by the taxpayer. A striking example of this is the letter of the Ministry of Finance of the Russian Federation of April 13, 2007.
Deregistration from the FIU
An individual entrepreneur, in order to remove himself from the register in the FIU, immediately after terminating the contract with the last employee, must collect the following documentation:
- A statement, a model of which is established by law.
- Identification reporting.
- Calculation in accordance with the form of the RSV-1 PFR.
The FSS must provide the following papers:
- Application directly for deregistration as a tenant.
- A copy of the order of dismissal (other papers that confirm the termination of the employment relationship with the last employee can serve as a replacement).
Nuances of closing IP
To all of the above, it should be added that if an individual entrepreneur has a cash register, it must be deregistered. In addition, you need to close your bank account.
When submitting the above documentation to the tax office, you can choose one of the currently relevant methods. With a personal presentation, everything is extremely clear. However, when sending the application, one should remember that all papers must be certified by a notary public (the exception in this case is only the receipt of payment of the state duty).
It is important to know that the filing date is the day on which the letter arrives directly at the tax office. Five days later, the applicant must come with a passport and an extract that was received from the inspector at the time of filing the papers to close the IP, for a certificate of termination of business and an extract from the USRIP.
Thus, we figured out that closing an IP is not a complicated procedure, if you strictly follow the law and submit all documents within the established time frame using available methods.