Who has the right to demand termination of business activities? Termination by an individual of activities as an individual entrepreneur. Obtaining a certificate from the Pension Fund

Hello, dear readers of the site magazine! In today's article we decided to write about liquidation of individual entrepreneurs, namely step-by-step instructions, how to close an individual entrepreneur yourself , where they provided the necessary list of documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs, who just a couple of years ago enthusiastically took up starting their own business, are now forced leaving him to start something new or even get a job to get a stable wages.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, didn't justify itself. Someone wants to gain additional experience in their chosen field of activity as an employee, so that later with new strength and knowledge they can return to entrepreneurship and open their own enterprise anew. By the way, in one of the previous articles we already talked in detail.

In any case, a business once created becomes obsolete, and two possible options for further developments: To do nothing(in this case, problems may arise with contributions to the Pension Fund (PF), as well as in other aspects) or close the individual entrepreneur. It is the second option that all further material will be devoted to.

In fact, this article will cover the following points:

Is it necessary to liquidate an individual entrepreneur and in what situations is closure simply necessary?
What documents are needed to liquidate your business?
What nuances can you encounter in 2019 when liquidating an individual entrepreneur and in what sequence should you act in order to do everything right (step-by-step instructions);
What may be the difficulties if an individual entrepreneur has accumulated debts and how, in this case, to close an individual entrepreneur with debts;
In some cases bankruptcy is a forced measure, and in some cases it is inevitable;

After analyzing all the information offered, it will be possible to generally assess how necessary it is to liquidate the individual entrepreneur, and also find out how to make it easier and better .

Let us consider in detail about the liquidation (closing) of individual entrepreneurs according to step by step instructions

1. When is it necessary to close an individual entrepreneur and why is this done 🖇

Running your own business is quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues yourself.

There are many reasons why an entrepreneur may start thinking about closing his business:

It is planned to open an LLC. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and gain additional opportunities by expanding production capacity and spheres of influence. Read also.
It turned out unprofitable or unclaimed, which means it was decided to change the type of activity or realize oneself as a specialist in the role of a hired worker in some other organization.
Constant tax pressure, which are very difficult for beginning entrepreneurs to cope with (you need to correctly calculate markups in order to get the desired net income after deducting all costs).
It was decided to switch to shadow mode(it’s better not to even think about this, because the likely consequences can even lead to not only the loss of all initial financial investments and huge fines, but also serious liability, including imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close so as not to spend extra money and no longer carry on unnecessary documentation.

At the same time, the option of “hanging” an individual entrepreneur according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case you will have to list insurance premiums in the Pension Fund, given the fact that they will not affect the size of the entrepreneur’s pension in any way. As a result, it turns out that the business is not being carried out, but money has to be spent on it.

Among other things, liquidation of an enterprise can be carried out in the following situations (no questions should arise here):

death of an entrepreneur;
officially declaring him bankrupt;
Availability court decision regarding the suspension of the work of an individual entrepreneur;
the foreigner's special permit allowing him to conduct business activities on the territory of the state has expired.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an individual entrepreneur:

Forcibly(if you have problems with taxes, laws or your own finances)
Voluntarily. When IP independently collects all the necessary documents and submits an application to terminate the activities of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should really only be accepted in those situations where further stable IP work is impossible for any reason.

It is best not to delay the liquidation so as not to pay insurance contributions, which are of no use if the enterprise is not operating, because they only increase the entrepreneur’s expenses.

In addition, if a voluntary decision to liquidate was made, then you will have to not only write a statement, but also collect a whole package of papers, which will be discussed below.

List of documents for closing an individual entrepreneur

2. Necessary documents for liquidation of an individual entrepreneur 📔

So to avoid fines and close your own business without unnecessary problems, you need to familiarize yourself with the list of required documents.

Often, already at this stage, some troubles begin to arise: Some papers are quite difficult to find, some you can’t figure out on your own, and in some cases you don’t want to show something to the regulatory authorities.

As a result, even a simple document search turns into a complex procedure with big amount pitfalls.

Among other things, do not forget that you will still need to pay a fee officially, although these costs are insignificant compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 rub.

If documents are submitted in in electronic format(an electronic digital signature will be required), state duty absent.

So, to close an individual entrepreneur you will need a number of documents:

Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is sufficient).
Application for approved form (). It is worth noting that it will need to be certified in a notary office by the notary himself or a person authorized for such actions (the position of the witness will be indicated on the form).
Extract from Pension Fund, confirming that there are no debts and all insurance payments up to the specified date have been made on time.
TIN card.
Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
A special extract received from the Unified State Register of Individual Entrepreneurs at the first stages of registration of an individual entrepreneur. It must indicate all types of activities, agreed with OKVED, which the person should have been engaged in in the course of his or her entrepreneurial activity.

Important! The process of collecting everyone necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration therein.

At the same time, during all this paperwork, you should pay special attention to filling out an application on a special form (application to terminate the activities of an individual entrepreneur), which can be downloaded from the link below, and can also be found freely available on the Internet, because this is the only document that will be needed fill in yourself.

Download

So, the application will contain the following information:

personal data of the entrepreneur(his first name, surname, and also, if available, his patronymic; its absence is assumed for foreigners);
OGRNIP (it will be indicated in the corresponding certificate);
TIN directly of the person engaged in economic activity;
to whom documents are submitted, containing an official reaction government agencies on the application: whether it was considered or rejected for some reason (can be transferred either to the former entrepreneur himself or to someone by proxy or via mail services);
contact information(you must indicate both an accessible telephone number and a working email address, so that if something happens, the officials considering the application have the opportunity to inform the person or remind him about the unsubmitted papers);
signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person coming;
information about the person who performed the notarization the application provided to him for its further transfer to the registration authorities (his status and TIN, this allows him to be assigned a certain responsibility).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies It’s worth checking again that all extracts and certificates are in place.

In this case it is necessary make sure the application is filled out correctly , which was described in detail above.

Step-by-step instructions for liquidating an individual entrepreneur. Main stages, documents + our recommendations

3. How to close an individual entrepreneur in 2019 - step-by-step liquidation instructions 📋

So, if a decision has been made to close the individual entrepreneur for one of the previously discussed reasons, and the main package of documents has been collected, you can proceed directly to the liquidation procedure.

Some people immediately look for outside help, turning to the relevant legal organizations for help, but in reality It's not that hard to do it yourself .

The most important- follow clear instructions and prepare all the papers in advance so that in the midst of the process it does not turn out that, for example, you need to pay some kind of fee or get an extract from the Pension Fund so that you can make sure that there are no debts or arrears in insurance premiums.

Next, a special algorithm will be proposed, following which you can independently liquidate your own individual entrepreneur in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an individual entrepreneur - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be taken before moving directly to the process of liquidating the enterprise.

Basically, they all involve working with accounts and various documents, as well as repayment of debts existing at the time of making the decision to terminate one’s own business.

In addition, you will need to sort out existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step No. 1 - Paying off debts and putting reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all the available papers, payslips and a card with a TIN. You will have to deal with existing debts, and also, if necessary, find the missing parts of the entrepreneur’s financial wealth.

As a result, if suddenly for the previous or this year tax debts will be recorded, they will need to be eliminated immediately , providing all confirmation to the Federal Tax Service employee.

After this, the personalized accounting data is submitted to the Russian Pension Fund branch. It is necessary to provide information both directly on the individual entrepreneur and on all his hired workers, if any.

It is very important to take into account one point: submitting the relevant information to the Pension Fund is as important as directly paying insurance premiums.

Representation Pension Fund must receive all reports in a timely manner, because then his employee will have to review the submitted papers, as well as within 2 days transfer all information necessary for further continuation of the liquidation process to the Federal Tax Service.

Closing an individual entrepreneur may take up to 5 days, however, it is worth considering that the procedure will take longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the Pension Fund, the Federal Tax Service may refuse to consider an application for liquidation of an individual entrepreneur (we’ll talk about the legality of such actions later).

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate an enterprise, it will be necessary to resolve issues with existing agreements and contracts.

The first option, which is the most optimal , is to fulfill all undertaken obligations in the shortest possible time. You can individually discuss with each person with whom the contract was concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (unilateral rupture). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations to complete the cooperation and release the company from responsibilities associated with third parties.

In addition, it is worth noting that the individual entrepreneur will bear financial responsibility even after it becomes an individual(i.e. after the complete liquidation (closing) of the individual entrepreneur). In any case, you will have to pay off debts even if the individual entrepreneur is closed.

Resolving issues in court is not the best outcome of events, because we should not forget that individual entrepreneur always answers in all financial matters before their creditors and partners with all their property, and not exclusively authorized capital, as provided in the LLC.

Step No. 3 - Dismissal of previously hired personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all the requirements of the labor code, and also pay off the social fund. insurance and Pension Fund to avoid possible problems.

In order to become familiar with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 from the Labor Code of the Russian Federation.

For the current tax period in FSS need to provide a form 4-FSS, and for Pension Fund prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

For convenience and speeding up the liquidation process, we offer download And fill out an application.

An example of filling out an application to close an individual entrepreneur from an Excel document

Step No. 2 - Pay the fee

You need to pay a state fee in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that from 2019, when submitting documents through electronic signature(i.e. electronically) it is not necessary to pay the state fee.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All information for payment can be obtained from the Federal Tax Service, to which you will eventually need to go for a certificate of liquidation of the individual entrepreneur.

Sample of a completed state duty payment form:

Sample of a completed form for paying the state duty for the liquidation of an individual entrepreneur

The receipt must indicate recipient details, so sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

The paper confirming payment is also a mandatory document.

Step No. 3 - Completing the process of closing the IP

At this stage, the entire procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

These documents should be submitted to the Federal Tax Service only after all issues with various funds have been resolved: pension and medical funds. And social insurance. They, in turn, will transmit information to the tax office that the entrepreneur has fulfilled all the conditions necessary for liquidating his business related to their activities.

The process of processing the application and package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. In this case, you must remember to pick up a document confirming the transfer of all your documents indicating the date when the documents were submitted to the Federal Tax Service.

After the inspection is completed, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of liquidation of the enterprise.

Thus, I would like to emphasize once again that in fact the process of closing an individual entrepreneur can be divided into two interrelated stages.

The first implies the actual cessation of activity and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to sort out the funds, as well as the medical policy of each hired worker), close the current account (before this, you should make sure that all transactions are successfully completed), and also report to the tax authorities, eliminating debts.

In addition, at this stage it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the individual entrepreneur as an individual. faces (there will be their own nuances and difficulties).

After this you can go to main stage. You will need to write an application and also pay a fee in order to be able to provide a receipt. Next, you will have to visit the Federal Tax Service with all the documents. The wait for a certificate of termination of activity can last no more than 5 days, after which the enterprise is considered permanently liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have problems financial difficulties in the process of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the procedure for liquidating an individual entrepreneur, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing towards your debts and complicating the life of a person who honestly conducts his business. But it may not always be successful, considering difficult situation in the foreign exchange market and unaffordable taxes for some types of business activities.

As a result, it seems to a person that the sooner he closes his business, the sooner he can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur if there are debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with an application to close an individual entrepreneur and if there are debts, service employees may refuse the entrepreneur this, as was said earlier.

The most interesting thing is that they do not have the right to do this, because nowhere is it prohibited by law to allow a person to liquidate his business in the case of accumulated debt.

The point is that an individual entrepreneur is liable with all his property , which means that even after he becomes an ordinary individual (i.e., after completing the process of liquidation of the individual entrepreneur), he will have to pay off those to whom he owes.

And this means that it will not be possible to hide from funds and government services. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents have been collected, the duty has been paid, and the Federal Tax Service employee refuses to accept applications, arguing that the entrepreneur should first sort out the debts and then deal with liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but to try first simply talking with a representative of the tax service, explaining the whole situation to him. He himself must understand perfectly well that a person will have to escape from his debts after the closure of the individual entrepreneur. impossible(legally), which means it doesn’t matter whether he is listed as an entrepreneur or not.

Despite this, it may conflict arises . Of course, as a last resort, you can go to court or file a complaint with higher authorities to protect your rights, however there is more tricky way, which implies a much simpler approach that saves nerves and time, which, as a rule, are spent on disputes.

All you have to do is send everything necessary papers with notarization, where necessary, by mail.

Important! All documents must be sent by registered mail with a notification that the addressee has received it.

In this case, the Federal Tax Service employee will not be able to turn away, because the entrepreneur will have confirmation that the application was received on a certain date.

Of course, it’s worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can begin to pay off his debts as follows:

voluntarily(in this situation, the person himself is interested in everything, receives extracts from the Pension Fund and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
in a forced form(the most undesirable outcome, implying a situation where employees of the tax or Pension Fund file a lawsuit to recover the amount not paid in due time, taking into account possible penalties).

To avoid all possible problems, you need on one's own And in a timely manner be interested in the accrued amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that if something happens they do not all accumulate overnight and become truly unaffordable due to the combination of several debts in different government agencies.

So, after completion of the liquidation process of the individual entrepreneur the debt is transferred to the individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the business activity has been terminated. And all because the debt will have to be repaid in any case, given the fact that the current legal acts have established special deadlines for this.

According to existing legislation, namely legal act 212-FZ (Clause 8, Article 16), a person gets a half moon (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his financial problems, so that there is a financial opportunity to both pay taxes and transfer all accrued insurance premiums until the individual entrepreneur is liquidated.

The 15 -daytime the period begins to count exactly from the day when the data that the entrepreneur ceased his activities was saved in the Unified State Register of Individual Entrepreneurs.

If physical the person has not proven himself during this time and has not repaid the debt, then the parties who should ultimately receive the money, have every right to file a court application.

It is worth noting that one of the disadvantages of an individual entrepreneur, compared to the same LLC, is the increased degree of financial responsibility. (We already wrote about this in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds to pay off debts.

The exceptions are the following components that cannot be withdrawn to pay off an individual entrepreneur’s debt:

personal items that are not luxury items;
Food;
housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, there is one more nuance to consider: According to current legislation, the debt must be paid only for a certain period.

In this case we're talking about about the operation of the rule that establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided engage in liquidation of individual entrepreneurs if there are debts in 2019: all debts that arose before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand the repayment of these debts by going to court.

In such a situation, there is no need to look for a lawyer or be provoked. It is enough during the trial to declare the statute of limitations, which, of course, expired a long time ago.

Based on all of the above, you can do one important conclusion: if you urgently need to close an individual entrepreneur, and there are accumulated debts, then they cannot become an obstacle.

After liquidating his business, the entrepreneur will still be obliged to repay them all. In order not to answer later before the court, fearing for the safety of personal property, which may be confiscated by the bailiffs by decision, it is best to pay all payments on time and not delay with pension contributions, which “drip” until the moment of official entry in the Unified State Register of Entrepreneurs that the work individual entrepreneur discontinued.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business because it does not generate a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

Therefore, now let’s consider such a concept as bankruptcy estate (this stage available in the bankruptcy procedure of legal entities). It means all the property that can be sold in the future to pay off the debt.

It is also not subject to sale to pay off debt. a plot of land, if the only housing is located on it, as well as all kinds of personal belongings necessary for a person to live, for example, medical supplies and so on.

Among other things, a former entrepreneur has the right to appeal the inclusion of some of his things that are included in the lists for sale, but they cannot particularly influence the repayment of the debt. The total cost of such items should not be more than 10 thousand rubles.

Attention! There is one more nuance that an individual entrepreneur should also take into account when declaring himself bankrupt.

If a person owns only part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt’s share in the property.

Let's look at a small example. The former entrepreneur borrowed money to develop his business. In the end he ended up bankrupt. At the same time, the person owns an apartment in which he lives himself, as well as half of a private country house, which he shares with his sister as a summer house.

Eventually, the creditor has the right to draw the court's attention to this Vacation home, since it is not the only home of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be realized in court. Half of the house, belonging to the sister, will remain unharmed.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out with the expectation of obtaining a sufficient amount to pay off the debt. After completing this procedure, if it was possible to eliminate the debts, the person is released from responsibilities to his creditors in full.

6. Frequently asked questions 📢

Let's look at some questions that individual entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where can I get it?

This is a certificate of fulfillment by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, and fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

The certificate must be issued within 10 working days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

Example of a certificate of absence of tax arrears for an individual entrepreneur

Question 2. What documents are needed to close an individual entrepreneur in 2019?

The list of documents required to liquidate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it changes, it is insignificant.

It is necessary to ensure that forms and applications are up to date that are submitted to the tax authorities, the relevant documents must be submitted only new and valid to government agencies. Otherwise, the documents will not be accepted.

7. Videos 🎥

If you still have questions, we suggest watching videos that tell in detail about the liquidation of individual entrepreneurs.

7.1. Video: how to close an individual entrepreneur - what to do after liquidation

Watch the video that tells you what you need to know to stop the activities of an individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

Watch also the video where the bankruptcy trustee talks about the nuances of individual entrepreneur bankruptcy.

8. Conclusion 🗞

So, as discussed earlier, conducting own business - the matter is quite complex and demanding large quantity time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means something needs to be decided with the status of the individual entrepreneur: close it or leave inactive. Of course, the first option that comes to mind is the second option, which comes from natural human laziness, however he is not the most correct . Why?

It's all about the "hanging" individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to documents as a person who has long since opened another business or got a job somewhere, can bring a lot of trouble.

After all, no one has canceled the payment of insurance benefits, as well as the maintenance of various accounting documentation, including reporting for various regulatory structures (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

It does not bring the expected profit that would cover all costs (for example, the cost of purchasing goods and renting a trading platform), and would also allow you to pay a regular pension contribution that does not affect the size of your future pension, and would bring a satisfactory bottom line income.
There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the individual entrepreneur, because you will have to pay off all the debts, but on the other hand, it will be possible to start all over again after all the troubles are resolved. To avoid problems in the future, we recommend reading our article - ?
The entrepreneur simply realized that he lacked practical or theoretical skills , which means you need to get them by working for someone. In this case, the case may not be closed if it is not planned to be idle for too long. After resuming work, you will not need to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
A decision was made to expand or retrain into an LLC . In this case, you will have to liquidate your individual business in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the individual entrepreneur, you will need to collect documents (an application certified by a notary office, as well as a tax identification number, extracts from the Pension Fund of the Russian Federation, Unified State Register of Individual Entrepreneurs, a certificate of assignment of OGRNIP and a check confirming the fact of payment of the duty) and begin the procedure itself, considering all its possible nuances .

Important! After the individual entrepreneur has been closed and liquidated, the documents must be stored for four years (in case questions and inspections arise from the Federal Tax Service, Social Insurance Fund, Pension Fund and other government agencies).

Closing an individual entrepreneur is not difficult compared to reorganization, so find the time and funds to liquidate the individual entrepreneur.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in resolving your financial issues, including the liquidation of individual entrepreneurs. Share your views on the topic and ask your questions in the comments below.

Individual entrepreneurs (IP) have the right to terminate their activities at any time. In the Federal Law of 08.08.2001 N 129-FZ "On state registration legal entities and individual entrepreneurs" the following grounds for termination of the activities of individual entrepreneurs are indicated:

A decision has been made to cease operations;

Death of a person who is an individual entrepreneur;

A court decision to declare an individual entrepreneur insolvent (bankrupt);

Forcibly by court decision;

The entry into force of a court verdict, which sentences an individual entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period.

The most common of them is making a decision to terminate business activities.

State registration of the fact of termination of the activities of an individual entrepreneur is carried out at the tax office at the place of registration. To do this, the following documents must be submitted to the tax office at the place of registration:

1) a signed application in a form approved by the authorized Government Russian Federation federal executive body.

Decree of the Government of the Russian Federation dated October 16, 2003 N 630 approved form N P26001 of an application for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity. The signature of the individual entrepreneur, which is affixed to the page. 02 application must be notarized;

2) document confirming payment of state duty.

Currently, for state registration of termination by an individual of activities as an individual entrepreneur, a state fee in the amount of 160 rubles is paid;

3) a document confirming the submission of the necessary information to the territorial body of the Pension Fund.

The form of this document has not been approved. Therefore, any document confirming the sending of the necessary information to the territorial body of the Pension Fund of the Russian Federation should be submitted to the tax authority. In practice, such a document is a certificate of no debt. To obtain it, you need to contact the Pension Fund at the place of registration. This certificate is issued only after submitting personalized accounting information to employees(if any) and individual entrepreneurs, as well as after payment of the corresponding amount of debt (if any).

These documents can be sent to the registration authority by the applicant personally or by mail in a letter with the declared value and an inventory of the investment (clause 1 of Article 9 of Law No. 129-FZ). If documents are sent by mail, it is recommended to mark the envelope as “Registration.” Then the tax authority issues a receipt to the applicant indicating the list and date of receipt of documents (clause 3 of Article 9 of Law No. 129-FZ):

On the day of receipt of documents - if the documents are submitted to the registration authority directly;

During the working day following the day of receipt of documents, they are sent by the registration authority as specified by the applicant postal address with notification of delivery - upon receipt of documents sent by mail.

State registration is carried out within no more than 5 working days from the date of submission of documents to the registration authority (clause 8 of article 22.3, article 8 of Law N 129-FZ).

State registration of an individual as an individual entrepreneur loses force after making an entry about it in a single State Register individual entrepreneurs (USRIP). The applicant is issued a certificate of state registration of termination by an individual of activities as an individual entrepreneur in form N P65001, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439.

Deregistration from off-budget funds

An individual entrepreneur who has made a decision to terminate his entrepreneurial activities must be deregistered from extra-budgetary funds. Established by law different order deregistration in off-budget funds for individual entrepreneurs, which concluded employment contracts and payments were made under a civil law contract, and for individual entrepreneurs who did not enter into employment contracts and did not make payments under civil law contracts.

As a general rule, deregistration from off-budget funds of individual entrepreneurs who are not employers and have not made payments under civil contracts is carried out by the tax authority. The tax authority, within no more than 5 working days from the date of state registration of the fact of termination of the activities of an individual as an individual entrepreneur, submits information from the Unified State Register of Individual Entrepreneurs to state extra-budgetary funds for deregistration of the individual entrepreneur as an insurer (clause 3.1 of Article 11 of Law No. 129- Federal Law).

In a similar manner, deregistration of an individual entrepreneur with the Pension Fund of the Russian Federation in connection with the termination of business activities is carried out on the basis of information from the Unified State Register of Individual Entrepreneurs. The date of deregistration is the date of making an entry in the Unified State Register of Individual Entrepreneurs on state registration when an individual ceases to operate as an individual entrepreneur. When deregistered, the individual entrepreneur is given a notice of deregistration with the territorial body of the Pension Fund of the Russian Federation (clauses 26, 28 of the Procedure for registration and deregistration with the territorial bodies of the Pension Fund of the Russian Federation of policyholders making payments to individuals, approved by the Board of the Pension Fund of the Russian Federation dated October 13, 2008 N 296p).

Deregistration of an individual entrepreneur with the Compulsory Medical Insurance Fund is carried out in the event of expiration (termination) of employment contracts concluded by individual entrepreneurs with employees, as well as contracts of a civil law nature (clause 22 of the Rules for registration of policyholders in the territorial Compulsory Medical Insurance Fund for compulsory health insurance, approved by Government Resolution Russian Federation dated September 15, 2005 N 570).

Individual entrepreneurs who have concluded employment contracts with employees, as well as paying remuneration under civil contracts for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, are required to independently carry out the procedure for deregistration with the Federal Social Insurance Fund of the Russian Federation (clause 1, section 1 of the Registration Procedure as insurers of legal entities at the location of separate divisions and individuals in the executive bodies of the FSS of the Russian Federation, approved by Resolution of the FSS of the Russian Federation dated March 23, 2004 N 27).

Individual entrepreneurs are deregistered as insurers in the Federal Social Insurance Fund of the Russian Federation if there is no debt on mandatory payments. In doing so, they must submit the following documents to the fund:

Application for deregistration;

The first copy of the registration notice;

Certified copies of documents confirming the circumstances that are the reason for deregistration.

Settlements with the tax authority

If an individual entrepreneur applies the general taxation regime and its activities are terminated before the end of the tax period, then within 5 working days from the date of termination of activities it is necessary to submit tax return in form 3-NDFL on the actual income received in the current tax period (paragraph 1, clause 3, article 229 of the Tax Code of the Russian Federation). No later than 15 calendar days from the date of filing the declaration, the amount of personal income tax due for payment must be transferred to the budget (paragraph 3, paragraph 3, article 229 of the Tax Code of the Russian Federation). The day of termination of the activities of an individual entrepreneur should be considered the day of its deregistration (Letter of the Federal Tax Service of Russia for Moscow dated December 16, 2004 N 27-08/81075@).

An individual entrepreneur can apply special regimes for taxation of UTII and simplified tax system.

Deregistration of a UTII payer upon termination of business activities subject to taxation by this tax is carried out on the basis of an application submitted to the tax authority within 5 days from the date of termination of business activities. The application is submitted in form N UTII-4 (Order of the Federal Tax Service of Russia dated January 14, 2009 N MM-7-6/5@). The tax authority, within 5 days from the date of receipt of this application from the taxpayer, sends him a notice of deregistration (clause 3 of Article 346.28 of the Tax Code of the Russian Federation). The unpaid amount of tax must be repaid.

If an individual entrepreneur applies the simplified tax system, then he must submit tax returns for the tax paid in connection with the application of the simplified tax system for the last tax period and pay the amount of calculated tax no later than the date of deregistration with the tax authorities (Article 346.21 of the Tax Code of the Russian Federation). In this case, there is no need to submit an application for deregistration.

It should be noted that tax arrears or overpayments cannot become an obstacle to state registration of an individual’s termination of entrepreneurial activity.

Based on the Decree of the Constitutional Court of the Russian Federation dated January 25, 2007 N 95-O-O, the participation of an individual in relations related to the payment of tax ends with the death of the taxpayer or with his recognition as deceased. Consequently, the acquisition or loss of a special legal status by a person does not in itself affect the rights and obligations of the taxpayer that arose before the relevant changes.

Anyone who has decided to terminate the activities of an individual entrepreneur must also close current bank accounts and deregister cash register equipment (CCT). He must notify the tax authority about the closure of the bank account within seven working days from the date of its closure (clause 1, clause 2, article 23 and clause 6, article 6.1 of the Tax Code of the Russian Federation). For violation of the deadline for submitting information about closing accounts to the tax authority, a fine of 5,000 rubles is imposed. (clause 1 of article 118 of the Tax Code of the Russian Federation).

To deregister a cash register, you must submit an application accompanied by a cash register passport and a registration card. The cash register is deregistered within 5 working days from the date of submission of the application to the tax authority in which it is registered (clause 16 of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved by the Decree of the Government of the Russian Federation dated July 23. 2007 N 470).

Changes: June, 2019

Liquidation of individual entrepreneurs, as a concept, does not exist in legislative acts. An individual entrepreneur is an individual, which means it is simply not possible to liquidate him. In this case, the term “closure” may be used. At the same time, many regard an individual entrepreneur as a legal entity and apply the concept of “liquidation” to it. Regardless of which definition is used, you should know the main points regarding the termination of the activities of an individual entrepreneur.

Basic moments

Before you begin to consider the procedure for closing an individual entrepreneur, you should find out the reasons that may contribute to this:

Personal decision of an entrepreneur to close his business.
Financial instability.
By decision of the judicial authority, the individual entrepreneur was declared bankrupt.
Other cases encountered in practice.

In any case, compliance with the basic rules and requirements of the law in this part is required.

Liquidation of an individual entrepreneur is carried out within five working days from the date of submission of the relevant documents. An individual entrepreneur will be considered closed after making an entry in the register of individual entrepreneurs.

It is worth noting that if The individual entrepreneur has debt obligations, then it can be closed, but the individual himself will still have obligations to creditors, counterparties and extra-budgetary funds.

Termination of the status of an individual entrepreneur does not relieve one from liability for obligations that were assumed during the period of actual business activity. The entrepreneur will be liable with all his property for existing debts. At the same time, it is important to know how to terminate an individual entrepreneur with debts and what actions will need to be taken to do this.

Liquidation of individual entrepreneurs with debts

When closing an individual entrepreneur, you may be interested in the question of whether How to carry out the procedure if there are debts to the Pension Fund, the tax service and the bank?

Each individual case should be considered separately:

Available debts to the pension fund. Problems with closing an individual entrepreneur in the presence of such debts should not arise, since the entrepreneur decides for himself whether to pay the debt before starting to liquidate his business or after completing the entire procedure. In any case, the debt will have to be paid even after the closure of the individual entrepreneur. As soon as the tax service makes an entry in the Unified State Register of Individual Entrepreneurs, all information will automatically go to the pension fund. If a citizen, already acting as an individual, does not pay the debt for a long time, the fund has the right to go to court.
The IP still has dutybefore the bank on loans. The tax service does not have the right to refuse to close an individual entrepreneur if there is this type of debt. In principle, the situation will be the same as in the case of the Pension Fund. The debt will remain with the citizen and if no action is taken on his part to repay it, the creditor can collect the required amount of debt in court.
The situation is more complicated if there is dutybefore the tax officeservice. It is not possible to repay the debt after the closure of the individual entrepreneur; all payments must be made before the start of the procedure. Before liquidation, a sole proprietor must prepare and file a tax return for all years of its existence. The document is submitted even if in fact no activity was carried out. If an individual entrepreneur previously filed returns on time, he will also need to submit reports for the last tax period.

Thus, closing an individual entrepreneur with debt obligations is not so difficult. It’s more difficult later, after closing, to remember to pay off debts to banks and the Pension Fund of the Russian Federation, so as not to bring the situation to court.

Liquidation of individual entrepreneurs with employees

If an individual entrepreneur carried out his detailed work with the involvement of work force, then on his part a complete liquidation procedure must be completed, taking into account the interests of employees and the rules established by law.

You should close an individual entrepreneur with employees as follows:

All employees must be notified of impending liquidation two months before its expected date.
The Employment Center is notified within the same period.
All required contributions for employees must be paid to the Pension Fund and extra-budgetary funds. If the entrepreneur paid his own contributions to the insurance company, he will need to deregister himself there.
A final settlement is made to the employees, including all due compensation provided for in such cases by labor legislation.

The same procedure applies to employees who are on maternity leave at the time of liquidation. This rule is enshrined in the Labor Code of the Russian Federation.

Documents for liquidation

If all the main organizational stages have been completed, it is time to begin preparing the required package of documents for submission to the tax service.

The general package of papers includes:

Application on tax form P26001. If the form is submitted by the applicant himself, then the signature is not required to be notarized. When submitting papers, it will be stamped in the presence of a tax officer accepting the documents. If documents are submitted through a representative, the signature must be notarized.
Passport and TIN of the applicant.
Confirmation of payment of the duty. Its size is 160 rubles.

Such a small package of documents is submitted to the tax office to begin the procedure for closing an individual entrepreneur.

You can submit documents in person, through a representative or by mail.

The most in a fast way there will be a personal submission, since it saves time that can be spent on drawing up a power of attorney for a representative and certifying signatures with a notary. Sending papers by mail requires compliance with certain rules:

All submitted documents must be notarized.
The letter is submitted in the form of a registered letter, with a completed notification of delivery and a list of attachments.

Some entrepreneurs turn to specialized companies that provide services for the liquidation of individual entrepreneurs. Such a decision would not be entirely justified, since closing an individual entrepreneur is not a complicated procedure. Moreover, such companies charge additional fees for their services.

Which method of submitting documents to the tax service will be chosen depends on the entrepreneur himself.

Step-by-step instructions for closing an individual entrepreneur in 2019

The stages of starting the procedure for terminating a business activity can be divided into preparatory and main.

The preparatory stage includes:

Submission of reports and repayment of existing debt obligations. The main thing is to pay off your tax debts.
Fulfillment of contractual obligations. If an individual entrepreneur has unclosed obligations to counterparties, then they should be closed before the start of the liquidation procedure. If this does not happen, then the counterparties can sue and hold the debtor liable not as an individual entrepreneur, but as an individual.
Removal of a cash register from registration if the activities of an individual entrepreneur were carried out with its help. To do this, you will need to visit the tax authority where the device was initially registered and submit the appropriate application.
Closing a current account. According to the rules, an individual entrepreneur is not required to open a current account to conduct business. But if you still have one, you will need to come to the bank that opened it and write an application to close it. At the time of closing, all transactions on the account must be completed.

The main stage includes the following activities:

An application is being prepared in form P26001. The document form can be downloaded from the tax service website or from our website. The document is filled out on the computer or by hand, using a pen with black ink. All required fields must be filled in; corrections and crossing-outs are not allowed.
The fee is paid according to the details of the tax service. Payment can be made through any bank branch, ATM or Internet.
The completed package of papers is submitted to the tax authority. You can also submit documents for closing through the MFC. Such centers are open in almost all major cities, which makes submitting documents easier and saves time.
Issuance of a certificate of termination of activity by the tax authority to which the papers were submitted.

The liquidation of an individual entrepreneur in itself is not difficult. If you approach the procedure competently and wisely, then there should be no delays.

Closing a current account

This stage includes the following actions:

Preparation of documents for termination of the current agreement with the bank in which the account is opened.
Payment of all debts to the bank and counterparties.
Conclusion Money in cash.
Submitting an application to close an account.
After official closing, receive the relevant certificate.
Notification of the tax service and funds about the closure of the account.

If at the time of closure an individual entrepreneur has large debts, then the best option will carry out bankruptcy proceedings. But such a decision will require the individual entrepreneur to perform additional, more complex actions regulated by the norms of a separate law.

Closing an individual entrepreneur through the State Services portal

Another option for closing an individual entrepreneur is to submit papers through the official portal of government and municipal services. Detailed step-by-step instructions can be found on the website itself, which has accessible functionality and is easy to use.

To start working with the site, you will need to register, then fill out the required form in the required selected section and upload documents.

The documents you will need are the same as when closing an individual entrepreneur by visiting the tax authority in person.

If all actions are completed correctly, an email notification will be sent to Email, which was indicated in the contact information section.

The period for closing an individual entrepreneur will be the same - 5 working days.

An important nuance is the presence of an electronic digital signature with which documents will be signed. If there is no such signature, then the application on the tax form will have to be filled out separately and submitted in person to the tax service or sent by mail, having previously been certified by a notary.

If there are no difficulties using the site, then submitting documents will not take much time, which will avoid queues and wasting time. But, in fact, this option is not entirely convenient due to the receipt of an electronic signature, since this will require you to go through additional measures, pay money and spend time waiting for its preparation.

Therefore, before choosing a method for closing an individual entrepreneur, you should weigh the pros and cons, including assessing your own capabilities.

Actions after closing an individual entrepreneur

What to do after closing an individual entrepreneur? After completing the event to close the IP, you will need to carry out a certain number of activities.

An individual entrepreneur should remember that deregistration with the tax authority does not interfere with the conduct of a tax audit of activities over the years of work of an individual as an individual entrepreneur. This means that at any time the tax service can request the documents of an individual entrepreneur for analysis.

Therefore, a person who has closed his business should keep working documents for a long time:

Primary papers must be stored for 4 years.
For the calculation and payment of insurance premiums - 6 years.

Don’t forget about paying debts to the Pension Fund, creditors and former employees.

There is no need to notify the pension fund yourself, that’s all necessary information will be reported by the tax service. Receipts that will need to be paid are usually sent by mail or can be requested by contacting the fund in person. After paying all debt obligations, you will be deregistered with the Pension Fund as an individual entrepreneur. The measures should be carried out within 15 days, starting from the date when the individual entrepreneur was officially recognized as closed by the tax service.

There is no need to delay settlements with creditors and former employees. If debts are not paid, they can sue. In this case, you will have to pay more, since a penalty will be charged on the amount of the principal debt, and employees will have to make additional compensation.

Thus, the closure of an individual entrepreneur is a rather serious step, requiring the manifestation of responsibility, both at the closure stage and after it.

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It’s good when hopes for your business come true and the entrepreneur makes a profit. But a situation often arises that, for some reason, the activity does not generate income or is even unprofitable. It is also possible that a person gets a hired position in commercial company or for government service. Most often, for these reasons, there is a need to terminate the activities of an individual entrepreneur. How to do this and what documents need to be prepared will be discussed in this article. For convenience, step-by-step instructions are provided.

What is needed to close an individual entrepreneur

There are many companies and legal organizations who will offer you services for closing or opening an individual entrepreneur, company, and other legal entities. Of course, you will need to pay for their services, sometimes quite large sums. Is it possible to close an individual entrepreneur on your own? Yes, you can! Of course, this will take some time and require minimal knowledge, but with the help of these instructions you can do it much faster.

What does it take to close a sole proprietorship? First of all, you need to do the following:

dismiss all employees, if any;
pay off debts to the Pension Fund (PFR) and the tax authorities;
close bank accounts and deregister cash settlement equipment;
prepare and submit the necessary documents to the tax service;
obtain a certificate of termination of activity.

You can close an individual entrepreneur through government services, using the mail, or submit all documents to the tax office yourself. More detailed list of documents and necessary actions Let's look at it in the article.

Preparatory stage and collection of documents

Termination of the activities of an individual entrepreneur begins with the collection of documents. First of all, you need to make photocopies of:

passports;
certificate of registration of an individual as an individual entrepreneur;
application for closure (for individual entrepreneurs it must be on form P26001);
receipts for payment of all payments to the Pension Fund (from the date of the last reconciliation until the date of submission of the application);
pension insurance certificates.

After all the documents have been prepared, the employees have been fired, and settlements of debts to the tax office and the Pension Fund have been completed, the individual entrepreneur may be closed. In the form of step-by-step instructions, the closing procedure itself looks like this.

It is necessary to fill out an application for termination of the activities of an individual entrepreneur (in the form of Form P26001).
You also need to fill out a receipt, or rather, a form for paying the state duty.
Pay it at a bank branch.
Obtain a certificate from the Pension Fund confirming the absence of debt.
Submit all these documents to the tax service.
Obtain a certificate of termination of the individual entrepreneur's work.

Let's take a closer look preparatory stages, the procedure for collecting and submitting documents.

Dismissal of hired employees

Do you have hired employees? In order to terminate the activities of individual entrepreneurs, they must be fired. This is done at the initiative of the employer in accordance with paragraph 1 of Art. 81 Labor Code. Also, before submitting an application to the tax office, you need to provide your Pension Fund office with all reports on employees and, of course, calculations for insurance contributions.

Within 15 days after submitting all these documents, you must pay all necessary insurance premiums for employees. After this, it is possible to deregister with the Social Insurance Fund. Employees must be notified no later than 2 months in advance, and 2 weeks before this the employment service must be notified of dismissal and this must be done in writing. This is an important point, since registration of the termination of an individual entrepreneur’s activities is impossible without the dismissal of all hired employees.

Closing accounts and deregistering cash registers

If you no longer expect any non-cash payments to your bank accounts, then you can close them. However, this does not need to be done before making all non-cash payments to companies of any form of ownership and public services. After this, it is necessary to transfer information about this to all interested services - the Pension Fund of the Russian Federation, tax authorities, FSS (Social Insurance Fund). In the event that cash register equipment was used when carrying out the work of an individual entrepreneur, it must be deregistered, otherwise fines cannot be avoided. It must be borne in mind that accounts can be closed even after receiving a certificate of liquidation of the individual entrepreneur.

Payment of all insurance premiums

In addition to hired workers, it is necessary to deal with insurance premiums for individual entrepreneurs. In order to close all debts on them, it is necessary to make a calculation using the RMV-2 form. This document is submitted within 12 days (working days) after you registered the application to terminate the activities of the individual entrepreneur. At the same time, it is served SZV form 6-1. Within 15 days after this, you need to pay the contributions themselves to the Pension Fund account.

Please note that it is possible to close an individual entrepreneur before all these payments are made. That is, this is not a mandatory step before filing an application; on the contrary, calculations are made after the date for registration of the termination of activity is set. But you must be prepared for demands to provide a document confirming the absence of debts on contributions, even though this is unauthorized. We will describe obtaining this certificate in more detail a little later.

Tax payments

Please note that some tax inspectorates 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 individual entrepreneur with debts. But you should know that there are no deadlines for paying taxes before filing an application to close an individual entrepreneur, and you can easily make all these contributions after registration. And you will make all payments later as an individual.

Application for termination of the activities of an individual entrepreneur

Now let's take a step-by-step look at the process of submitting documents. It all starts with the fact that you need to fill out an application form to terminate the activities of an individual entrepreneur. This is form P26001. You can get it from the tax office. There you will also see examples of filling out and instructions. Please note that the application can be submitted not only in paper form, but also in electronic form, or send the form by registered mail. This may be required if you are unable to visit the Federal Tax Service office in person.

Notarization of the application and payment of the fee

In the recent past, there was a need to notarize the previous document (application), but today this is not required if you intend to submit it in person. 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. Because if you provide the wrong details, your money may go to the wrong organization.

Next, you need to make a payment through Sberbank. The state duty at the end of 2014 – beginning of 2015 is 160 rubles. After this, the completed application for closing the individual entrepreneur and a receipt from the bank for payment are submitted to the Federal Tax Service office.

Obtaining a certificate from the Pension Fund

As already clarified above, today this certificate is not required to close an individual entrepreneur, but some tax inspectors still require it. If you decide to receive it, then you need to contact the Pension Fund and provide documents such as:

passport;
individual entrepreneur registration certificate;
TIN certificate;
application form for closure of individual entrepreneur No. R26001;
certificate of pension insurance;
extract from the Unified State Register of Individual Entrepreneurs;
OGRNIP certificate;
copies of the documents listed above;
receipts for payment of payments from the date of the last reconciliation.

With these documents and the application for closing the individual entrepreneur, which you take from the Pension Fund representative, the debt to the organization is calculated.

If it occurs, you must pay it through a Sberbank branch. You hand over the payment receipt and all the above documents to a specialist and the next day you can receive the required certificate.

Submitting documents and obtaining a certificate

The next step is to surrender everyone collected documents. It is better to make photocopies of all papers for yourself, they may be needed in the future. To do this, you must provide the following documents to the Federal Tax Service:

closure statement (P26001);
a certificate from the Pension Fund of Russia confirming the absence of debt (optional);
a receipt confirming payment of the state duty;

Within 5 days (working days) after submitting the documents, the tax office must issue you the necessary certificate. After this, the IP is considered closed. You can also receive an extract from the Unified State Register of Individual Entrepreneurs. After this, within 12 calendar days you need to submit to the Pension Fund of Russia branch where you are served, a notice of termination of the activities of the individual entrepreneur.

Closing if there are debts

Sometimes there is a need to terminate the activities of an individual entrepreneur without first settling pension payments. Is it possible? Yes, it's not prohibited. And the procedure in this case is not much different from that described. Now let’s look at the question of how to close an individual entrepreneur with debts.

All payments to the Pension Fund do not need to be made until the closure of business activities. It was necessary to do all this in advance before 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” your payment debts; they will simply be repaid by an individual. But, as we noted above, in some cases, tax officials require a certificate of no debts to the Pension Fund in advance, and this is illegal. Even with a valid debt, you can obtain the necessary certificate. After this, the individual entrepreneur will also be considered closed, and you will be able to make payments as an individual. But at this time new ones will no longer be credited.

Liquidation of individual entrepreneurs via the Internet or by mail

For some time now, it has become possible to close an individual entrepreneur not only in person, but also via the Internet. Below we will talk about how to close an individual entrepreneur through government services. In order to close your business activity in this way, you can take advantage of the capabilities of a single portal public services or the Federal Tax Service website. To do this, you will need the same documents as if you provided them in person:

completed form P26001 (application for termination of activities);
a receipt confirming payment of the state duty;
letter with information about personalized accounting.

You place all the listed documents on the Federal Tax Service website. A receipt confirming receipt of the entire set of papers will be sent to your email address. Just as when submitting an application in person, within five working days you must be issued a confirmation document confirming the completion of registration of the closure of an individual business.

However, there is a significant nuance that may not allow you to take advantage of 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 receiving it only to formalize the liquidation of an individual entrepreneur is simply impractical; it is a waste of time and effort. If you cannot submit a package of documents in person and you do not have an electronic signature, then send it by registered mail.

When is an individual entrepreneur considered closed?

You can consider the liquidation of an individual entrepreneur complete when all information about the closure is entered into the unified state register and a certificate of termination of your activities as an individual entrepreneur is received. More precisely, this is form No. P65001, which you receive in your hands. After this, if you have not done such actions before, you can close bank accounts, deregister with the Pension Fund of the Russian Federation and other regulatory authorities.

It is imperative to check whether the cash register has been deregistered. If not, then you need to do it now, otherwise fees and fines will accrue. You should keep in mind that the mere fact of closing in no way relieves you of liability to creditors. Even after registering the termination of business, all your debts will automatically need to be paid off. Only you will have to do this as an individual. You also need to know that upon receiving an application from you, the Federal Tax Service may appoint tax audit your IP.

The procedure is quite simple if all conditions are met, but it requires care when collecting documents and filling out forms. In total, it usually takes no more than 14 days to close an individual entrepreneur. If after some time you need to open the IP again, you can do it without any problems.

One of the more frequently encountered issues when carrying out business activities is the issue of liability. In particular, what will happen if a closed individual entrepreneur continues to work? In this article we will omit the moral aspect of such a situation and look into real punishment and in accordance with current Russian legislation.

Tax and administrative responsibility

In the norms of tax legislation, namely in Art. 116 NK It is stated that if a tax payer violates the deadline for submitting an application for a supply to be registered, the amount of the fine is 10,000 rubles. And if the activity is carried out without registration with the tax authority, then you will need to pay already 10% of income received as a result of such activities, but not less than 40,000 rubles.

Code of Administrative Offences, and exactly Art. 14.1 Code of Administrative Offenses provides for the responsibility of a person for carrying out business activities without state registration. The sanction of the article in this case provides for punishment in the form of a fine from 500 to 2000 rubles.

It is interesting that Part 2 of the above article immediately gives the right to rehabilitation and provides that a person can be released from such liability if he submits a declaration in accordance with the Federal Law “On Voluntary Declaration...”

That is, if you closed the IP, but continue to work, then the likelihood of an audit by the tax authorities is very high. The fiscal authorities can check you specifically to clarify this fact. If you confirm this illegal fact, you will be all tax amounts have been accrued, subject to payment, and penalties applied. The situation will take a different turn if you were making million-dollar transactions at that time. Let's look further.

Criminal liability

The most serious liability is criminal. It is enshrined in Art. 171 of the Criminal Code of the Russian Federation “illegal entrepreneurship” and represents the implementation of entrepreneurial activity without registration, if this caused major damage to other physical or legal entities, or to the state or is associated with the receipt of income on a large scale.

The sanction provides for three alternative options, which are applied at the discretion of the judge:

a fine of up to 300,000 rubles (collected without fail from the convicted person);
the amount of wages or other income that the convicted businessman received over the past 2 years (calculated in total for past periods);
compulsory work for up to 480 hours;
arrest for up to 6 months.

The object of the crime in this case will be an activity that is in principle permitted by law, but in fact it is carried out in violation of it. The subjective side will be that the businessman, in the form of direct or indirect intent, caused damage. The subject of this criminal article can be either a private person or an individual entrepreneur.

If the above act was committed by an organized group (i.e. two or more people) or during its implementation income was received in a particularly large amount, then the sanction of the article provides alternative views punishments:

a fine from 100,000 to 500,000 rubles (subject to mandatory collection);
the amount of salary or other income of the convicted person for the last 1 to 3 years;
forced labor for up to 5 years;
imprisonment for up to 5 years. In this case, an additional fine (this is not a mandatory sanction) in the amount of up to 80,000 or other income (salary or other) for the last 6 months may be awarded.

In any case, you must remember that the type of punishment depends on the personality of the accused, his social characteristics, the severity of the crime committed, and more. All these characterizing data will be taken into account in a comprehensive manner.

Conclusion

Thus, it turns out that the main thing on which depends the type and severity of the punishment for the fact that you carry out activities after the closure of the individual entrepreneur – this is the amount of income you received. Moreover, it is important to note that this fact is very difficult to prove.

The large amount for crimes in the sphere of entrepreneurship is 1,500,000 rubles. A particularly large size starts from 6,000,000 rubles.

That is, in order to bring you to criminal liability for the fact that your closed individual entrepreneur continues to work, law enforcement agencies must prove that during this time you received income in such large amounts. If you fail to prove this to them, you will face administrative liability.

To many, the amounts of income that could lead to criminal liability will probably seem exorbitant. And in this case, they will think about whether they should work “under a black flag”? The question is, of course, interesting. The difference is especially visible when it comes to an individual entrepreneur carrying out multi-thousand-dollar transactions with serious turnover and a craftsman who repairs other people’s vehicles in his own garage. It seems who this will find a hard worker, but the world “isn’t without good people?”

Of course, it's up to you to decide, but you need to remember that:

without registration you will not be able to rent any premises;
there is no possibility to officially hire employees;
there is no development of partnerships, because in serious business it is interesting to work with counterparties - suppliers or customers who operate within the legal framework;
Let’s not forget about filling the budget, which is necessary for the development of the state;
and in the end we will take care of your moral and emotional stability. Are you ready to register and work quietly, or is it more profitable for you to pay fines?

Do right choice!

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