Algorithm for closing an individual enterprise in a year. How does the liquidation of an individual entrepreneur take place in Russia? Step-by-step closing instructions. Closing an individual entrepreneur on different taxation systems

Own business always involves some risk and big amount time and money costs for starting and running a business.

Therefore, some entrepreneurs, after a certain period of work, may find themselves in a situation where it will be necessary to liquidate the individual entrepreneur voluntarily or compulsorily.

Possible reasons

Potential causes include the following:

• Wish individual close your business due to personal reasons - these could be health problems, lack of time or a desire to switch to another form of ownership.
• Bankruptcy announcement.
• Death individual entrepreneur.
• Completed registration (for foreign citizens).
• Court decisions – a separate category includes decisions that imply a ban on doing business for a certain period.
• Decision to revoke the right to reside in Russia (for foreign citizens only).

The procedure for terminating the activities of an entrepreneur is discussed in great detail in the following video:

Required documents

The procedure for closing a business involves submitting the following documents:

• Application for registration of termination of activities as an individual entrepreneur (filled out using the standard form P26001).
• Receipt confirming payment of the fee.
• Identity document (passport and copy; if submitted by a proxy, the copy must be notarized).
• OGRNIP certificate and extract from the Unified State Register of Individual Entrepreneurs.
• Documents from the Pension Fund (must confirm the presence or absence of payment debts). This item is optional.

It is also necessary to terminate all existing contracts - with government agencies, private enterprises, foundations, etc.

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Application for liquidation

The new type of cease and desist statement was adopted in 2013 and has become very simplified. Filling can be done either on a computer or with a black helium pen. In this case, all letters must be printed and in capitals.

In the case of personally submitting documents to the tax office, it is enough to fill out the first two points yourself, and do the rest in the presence of the person who will accept the application.

Form P26001 includes the following items:

• OGRNIP number is the state registration number for individual entrepreneurs.
• Full name of the entrepreneur.
• Entrepreneur's contact details.
• Information on how it is more convenient for him to receive an extract that will confirm the termination of activity.
• Signature with transcript.
• Information about the person who notarized the signature (this is only necessary if the application is submitted through an intermediary).

State duty: amount and payment options

In order to pay the state fee, you must fill out the receipt correctly. There are two options for filling it out - by hand (if you receive a form from the Federal Tax Service) or in a special online form. The following information is indicated:

• Full name of the payer.
• Payment type.
• Budget classification code (their numbers will change in 2016).
• Payer's TIN.
• Entrepreneur's passport details.
• Place of residence.
• Type of tax.
• Payment recipient details.
• Amount of duty.
• Date of completion.

For 2019 the duty amount is 160 rubles. It must be paid at the bank or using electronic payment. The second option became available only in 2014 - from that moment on, the tax authority can independently check the status of the payment in a special information system.

Submission of documents and their receipt

The documents are submitted to the same tax office where the transaction was previously carried out. Submission can be carried out either through the personal presence of the entrepreneur or through a representative, whose powers must be notarized.

After submitting the entire package of documentation, the entrepreneur receives a receipt indicating that he has submitted the documents. After this, if they are filled out correctly and the state duty is paid, after 5 working days he will be able to receive an extract from the Unified State Register of Individual Entrepreneurs indicating the termination of activity. It can be obtained in three ways:

1. Pick it up from the tax office in person.
2. Receive through a representative.
3. Receive by mail.

Is a certificate from the Pension Fund required?

Until 2011, a certificate from the Pension Fund of the Russian Federation was mandatory. In its absence, it was impossible to carry out the liquidation procedure, since it served as the main and only evidence of the absence of debts.

However, since 2011, the procedure for completing the closure procedure has changed, and certificate is no longer required. This happened because tax authorities can now request the necessary information on payment of payments on their own.

If you have no debts and still decide to receive the necessary documents from the Pension Fund, you will need to prepare:

• passport;
• individual entrepreneur registration certificate;
• all receipts for payment of required payments from the date on which the last reconciliation was made;
• application for liquidation;
• SNILS.

Debt liquidation process

One of the common situations when closing is the presence of debts on the part of the entrepreneur. The most common case is the presence of debt to the Pension Fund. Therefore, officials often, despite recent amendments to the law, refuse to terminate activities. This is fraught with the accumulation of an additional amount of debt, since regardless of whether an individual entrepreneur carries out activities or not, debt is accrued every year.

In case of liquidation with debts, they will transfer to the individual and will continue to be registered. There are 2 main types of debt:

• Before the budget (this applies to taxes and mandatory fees).
• To employees and contractors.

In the second case, liquidation can be carried out even without advance payment - the individual entrepreneur, by law, has no obligation to notify creditors about the closure.

As for the first case, it is also possible to carry out the procedure without paying debts. At the same time, it is important to understand that according to the laws of the Russian Federation, a former individual entrepreneur has only 15 days to pay everything insurance premiums . This period begins to apply from the moment information about liquidation is entered into single register individual entrepreneurs.

If the entrepreneur does not pay all his debts in specified period, he will respond with personal property, which will serve as a source for paying debts. Certain categories of such property cannot be subject to foreclosure. Among them are:

• Personal belongings (excluding luxury items).
• Housing that is the only one suitable for habitation.
• Food.

After the expiration of 15 days, the Pension Fund may go to court in order to forcibly collect the required amount of debt.

What to do with employees?

Often an individual entrepreneur has one or more employees. In order to close, it is necessary notify staff 60 days before dismissal. In addition, it is necessary give written notice of closure 14 days in advance until the documents are submitted.

Article 81 will be grounds for dismissal of employees Labor Code, the first point of which is related to the termination of the activities of the individual entrepreneur and the liquidation of the organization. According to this article, you can fire any categories of workers (including mothers with children under 3 years of age, pregnant women, etc.).

You also need to fill out a special application and submit it to the employment center. This procedure must be carried out at least 2 weeks before the first dismissal. You will also need to fill out and submit applications 4-FSS and. Once employees are terminated, all required dues must be paid. The payment period is 15 days.

Removal of cash register from registration

Currently, upon termination of activity, deregistration of a cash register is not mandatory from a legal point of view. However, it is advisable to go through this simple procedure. To do this, you will need to provide a technical passport, registration card and record book of the device. In addition, you will need a book of incoming and outgoing orders, as well as bank statements related to collection Money.

After this, the individual entrepreneur contacts the tax authority and receives an application to deregister the device. The next step is to call an engineer who will help you obtain a fiscal report and draw up an act in a special form KM-2.

As a result, you must provide the following package of documents:

• Original technical passport.
• Registration card.
• Journal in the form of KM-4 (cashier).
• Act in form KM-3.
• Act in form KM-2 in 2 copies.
• The original agreement with the KKM Central Service Center.

Closing a current account

To complete the liquidation procedure, it is necessary to close the current account. To do this, you need to follow a certain procedure:

1. Prepare all the necessary documents for terminating the agreement concluded with the bank.
2. Pay all debts to counterparties and the bank.
3. Withdraw the remaining funds into cash.
4. Submit an appropriate application to close the account.
5. Wait until you receive notice of termination of the agreement with the bank.
6. Issue a certificate using the standard form regarding account closure.
7. Notify the IRS (as well as the funds) that the account is closed.

It is important to take into account that if the last point is not fulfilled, a fine of 5 thousand rubles is provided in the case of tax authorities and 1-2 thousand rubles in the case of funds.

Thus, the termination of an entrepreneur’s activities is a rather complex process that is constantly undergoing changes. If there are large amounts of debt, it is often more profitable to close by declaring the individual entrepreneur bankrupt: however, this should be done only after consultation with specialists and if there is a debt of more than 300 thousand rubles.

Various life circumstances sometimes force an entrepreneur to stop his activities. To avoid unnecessary problems, it is necessary to follow the procedure for closing an individual entrepreneur as provided by law. This procedure is no more complicated than that, the main thing is to know what and how to do.

Deregistration of individual entrepreneurs with the tax authorities in 2016

Termination of implementation entrepreneurial activity an individual is subject to mandatory registration with the Federal Tax Service of Russia. In practice, situations often arise when an individual entrepreneur believes that he is no longer an entrepreneur only on the grounds that he does not conduct commercial activities. An additional reason to think so can be the closure of a current account or the destruction of a seal. However, all these actions do not constitute documentary evidence of the liquidation of the individual entrepreneur. The status of an individual entrepreneur is removed from a citizen only after making an appropriate entry in the Unified State Register individual entrepreneurs. This procedure is carried out only after submitting a certain package of documents.

Step-by-step instructions for closing an individual entrepreneur in 2016

It is much easier to terminate the activities of an individual entrepreneur than. An individual entrepreneur must submit a minimum package of documents to the tax authority at his place of residence and receive a Certificate of Termination of Business within five working days. From this moment on, the individual entrepreneur is considered officially closed.

But before submitting documents to the tax office, you need to perform a number of actions:

• carry out settlements with counterparties;
• close the current account;
• dismiss employees - they must be notified of the upcoming termination of activity at least two months in advance;
• notify the licensing authorities of the termination of activities - hand over licenses and other permits, if they were received to carry out activities;
• prepare and submit all reports to extra-budgetary funds and tax authorities;
• destroy the seal.

Only after completing these steps can you contact the tax authorities with an application to close the individual entrepreneur. Note that if the individual entrepreneur did not have employees, then this preparatory process will not take much time.

Documents for closing an individual entrepreneur in 2016

To terminate activities as an individual entrepreneur, the following documents are required:

• passport of an individual;
• application in form P26001;
• receipt for payment of state duty.

The application can be filled out using a ballpoint pen or typewritten. There is nothing difficult about filling it out. You only need to indicate: last name, first name, patronymic, as well as INN and OGRNIP. The application form can be downloaded from the official tax website or from any legal reference system.

Both the entrepreneur himself and any other person with a notarized power of attorney can submit an application to the tax office. The legislation also provides for the possibility of sending an application by mail. In this case, it must be sent by registered mail with a description of the attachment. This option allows you to close an individual entrepreneur while in another city. Another option for submitting documents for termination of activities is through a special service on the Federal Tax Service website.

The period for consideration of the application and making an entry in the Unified State Register of Individual Entrepreneurs is five working days. After this, the former entrepreneur must come to obtain a Termination Certificate. If he does not receive this document within the specified period, the tax service will send the original certificate to the place of registration by registered mail.

Sometimes situations arise when an entrepreneur has not received this certificate, in which case he has the right to contact the Federal Tax Service with an application for the issuance of a certificate or its duplicate, or he can simply request a certificate that he is not registered as an individual entrepreneur.

Receipt for state duty for closing an individual entrepreneur in 2016

To terminate the activities of an individual entrepreneur, it is necessary to pay a state fee. In 2016, its size is 160 rubles. To avoid errors, it is best to generate a payment receipt on the tax office website. You can pay it at any bank branch, as well as through personal accounts online banking. It is also possible to pay the entrepreneur’s current account if it has not yet been closed at the time of submitting documents. By the way, the legislation does not contain any restrictions on the deadline for paying the state duty, so it can be paid even six months before closing.

The original receipt of payment made is attached to the application for termination of activity.

Declaration upon closure of individual entrepreneurs in 2016

Closing an individual entrepreneur does not relieve the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The reporting procedure depends on the taxation system. For example, a declaration under the simplified taxation system will need to be submitted by the 25th day of the month following the month of termination of activity. An entrepreneur has the right to submit a report under the simplified tax system even before submitting an application to relinquish his individual entrepreneur status. This is especially true if the activity has not been carried out for a long time, so a “zero” report submitted simultaneously with the submission of liquidation documents will avoid an unnecessary visit to the tax office. An entrepreneur working for UTII must report before closing, this is due to the specifics of this taxation regime.

If the entrepreneur had wage-earners, then before closing the individual entrepreneur it is necessary to submit all reports on them to the Pension Fund, Social Insurance Fund, and report on personal income tax.

In addition, if the entrepreneur has a cash register, it is necessary to deregister it and submit a Z-report. The entrepreneur himself can keep the spacecraft or sell it.

Advice: if the entrepreneur has real estate that he uses in business purposes which he plans to sell, it is advisable to do this before ceasing operations. In this case, sales tax will be calculated depending on the tax system used. For example, on the simplified tax system income is 6%. When selling this property as an individual you will have to pay 13%.

How to close an individual entrepreneur with debts in 2016 - step-by-step instructions

In some cases, debts become the reason for closing an individual entrepreneur. Obligations may arise both to creditors and to government agencies: tax office, Pension Fund, Social Insurance Fund.

In practice, there are often situations when a decision to officially terminate activities as an individual entrepreneur is made after the initiation of enforcement proceedings in relation to debt on mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of an individual entrepreneur - the tax authorities required a certificate from the entrepreneur indicating that there was no debt to the Pension Fund. Currently, some tax authorities still request this document, but the presence of debt cannot serve as a basis for refusing to register the termination of activities.

There is no legal prohibition on closing an individual entrepreneur if there is debt, including to the budget and extra-budgetary funds, so it is possible to officially stop business even with debts. Refusal to register termination of activity may be appealed in court. But it should be remembered that even the removal of the individual entrepreneur status does not relieve one from the obligations that arose in the course of business activities. Therefore, a citizen who was previously an entrepreneur will have to pay off all debts that arose when he was an individual entrepreneur. Moreover, he is liable for these debts in full; this rule applies to all credit obligations of the entrepreneur.

It is also worth paying attention to the fact that if the entrepreneur received, then he may have to return the funds received to the state. Arbitrage practice shows that in a number of cases, state business support authorities through the courts obliged entrepreneurs to return financial support funds if they became aware of the termination of business activities. The specific conditions for the return of subsidies upon closure of an individual enterprise depend on the features of the program and the purposes of support.

In some situations, it is more profitable to terminate the activities of an individual entrepreneur through bankruptcy proceedings. In this case, the following conditions must be met:

• the delay in mandatory payments and other financial obligations is three or more months;
• the amount of debt exceeds the value of the entrepreneur’s property;
• the total amount of debt exceeds ten thousand rubles.

The initiator of the bankruptcy procedure can be both the entrepreneur himself and his creditors, as well as government bodies. However, it should be borne in mind that this procedure will require certain funds, and the procedure itself may take a long time.

How much does it cost to close an individual entrepreneur in 2016?

The costs of closing an individual entrepreneur depend on the specific circumstances of the termination of activity. So, if an entrepreneur independently deals with all issues related to the termination of activities, then his expenses will be reduced to payment of a state fee in the amount of 160 rubles. When contacting law firm, closing an individual entrepreneur will require from 1000 to 3500 rubles.

Also, the costs of terminating business activities include the costs of settlements with personnel, contractors, as well as payment of taxes and fees. Each entrepreneur has their own size. It is necessary to take into account that if an entrepreneur operated independently, then he must, within 15 days from the date of termination of activity, pay a fixed contribution to the Pension Fund for the period worked in the current calendar year. Payment of contributions and taxes from employees must be made before the closure of the individual entrepreneur.

Consequences of closing an individual entrepreneur

After termination of registration as an individual entrepreneur, a citizen no longer has the right to carry out entrepreneurial activities. But the law allows him to register again as an individual entrepreneur at any time, so anyone can short time obtain organizational and legal registration for implementation. Moreover, you can open a new individual entrepreneur the next day after receiving the closure documents. There are only a few exceptions:

• a citizen is disqualified by a court decision - for the period of disqualification;
• declaring an individual entrepreneur bankrupt - within one year from the date of the court decision;
• other grounds that, by law, prevent a citizen from registering as an individual entrepreneur, which arose after the termination of his status as an individual entrepreneur.

In life, situations quite often arise when a citizen officially ceases his entrepreneurial activity, and after a short time again decides to open an individual entrepreneur. For example, he found an option profitable business who can, so he needs to become an entrepreneur again.

Advice: in some cases, closing and re-opening an individual entrepreneur may be beneficial. For example, to receive some subsidies, the life of the individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

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You can always stop operating as an individual entrepreneur. The law contains no grounds that would prevent this from being done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, closing an individual entrepreneur does not deprive him of the opportunity to open it again when the need arises. For example, it can only be implemented by an officially registered business entity. Therefore, both a beginner and a former entrepreneur should always remember that it is always possible to become an individual entrepreneur, including after voluntary closure.

In contact with

Relations arising in connection with the state registration of individuals as individual entrepreneurs, as well as in connection with the termination of activities as individual entrepreneurs, are regulated by Federal Law dated 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.

How long does it take to pay insurance premiums upon termination of an individual entrepreneur’s activities?

How much must I pay when terminating the activities of an individual entrepreneur?

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of an individual’s termination of activities as an individual entrepreneur (Letter of the Ministry of Finance dated February 7, 2017 No. BS-3-11/755@).

Within what period must a 3-NDFL declaration be filed upon termination of the activities of an individual entrepreneur?

Is there a fine for late submission of the 3-NDFL zero declaration upon termination of the activities of an individual entrepreneur?

Is it necessary to notarize a person’s signature on an application for state registration of termination of activities as an entrepreneur?

The signature on the application does not need to be certified in the following cases:

• if the applicant submits documents directly to the Federal Tax Service and at the same time presents a passport or other identification document;
• if the applicant submits documents through the multifunctional center, presents a passport (other identification document) and signs the application in the presence of an employee of the multifunctional center;
• if the applicant submits documents through a single portal of state and municipal services.

Is it necessary to notify the tax office and funds about the closure of a current account upon termination of the activities of an individual entrepreneur?

What documents must be submitted to the Federal Tax Service when terminating the activities of an individual entrepreneur?

a) an application for state registration signed by the applicant in form P26001;

b) a document confirming payment of the state duty (160 rubles);

c) a document confirming the submission of personalized accounting information to the Pension Fund of the Russian Federation, as well as information on additional insurance contributions for the funded part of the labor pension (Article 22.3 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 N 129-FZ) .

Do I need to notify the Pension Fund about the closure of an individual entrepreneur?

Within how many days, from the date of submission of documents on the termination of the activities of an individual entrepreneur, will the tax office deregister the entrepreneur?

By virtue of clause 9 of Art. 22.3 of the Law on Registration, the state registration of an individual as an individual entrepreneur loses force due to the adoption by this person of a decision to terminate business activities after making an entry about this in the Unified State Register of Individual Entrepreneurs.

In what ways can I pay the state fee?

There are two ways to receive a receipt and deposit funds:

1. Download the receipt of the state fee for closing an individual entrepreneur and go to the bank branch to pay it;
2. Through an online payment system, which will automatically issue a sample state fee for closing an individual entrepreneur with the entered details of an individual.

In order for the fee to close an individual entrepreneur to be paid, select the item “State fee for registering the termination of an individual entrepreneur’s activities as an individual entrepreneur”, and then click “Next”.

Fill in the fields. In the “Residence address” item, an additional window will open, fill out everything according to the instructions and then click “Next”

Check all your data again and choose how you will pay the state fee: “cash” or “non-cash payment”.

If we choose “non-cash payment”, then we are warned that non-cash electronic payment can only be made by clients of partner banks who have current accounts with them. You need to select a bank and make a payment.

The individual entrepreneur ceased operations on April 12, 2017. Do I need to pay UTII for April?

If the deregistration of an individual entrepreneur with the tax authority as a UTII taxpayer was not made on the first day of the calendar month, then the amount of imputed income for a given month is calculated based on the actual number of days the individual entrepreneur carried out business activities (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3/1530@, paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).

Individual entrepreneur on UTII was deregistered as a taxpayer on March 25, 2017. Do I need to submit a UTII declaration for the first quarter of 2017?

The Code does not provide for any specifics regarding the deadline for submitting a tax return for UTII in the event that the taxpayer ceases activities subject to UTII and is deregistered as a UTII taxpayer or individual entrepreneur.

Since the individual entrepreneur was deregistered as a UTII taxpayer on March 25, 2017, then tax return according to UTII for the first quarter of 2017, he needed to submit no later than April 20, 2017, calculating the single tax for the period of time actually worked (from January 1 to March 24, 2017) (Letter of the Ministry of Finance dated April 8, 2016 N SD- 3-3/1530@).

Do tax authorities have the right to conduct a tax audit after the closure of an individual entrepreneur?

The tax authority within the framework of the chamber tax audit has the right to demand an explanation from the taxpayer if contradictions are detected in the taxpayer’s documents and (or) inconsistencies in the information provided by the taxpayer with the information available to the tax authority (clause 3 of Article 88 of the Tax Code of the Russian Federation). The form for the requirement to provide explanations is given in Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 05/08/2015 N ММВ-7-2/189@. The requirement must indicate what the errors and contradictions are.

The taxpayer fulfilling the requirement has the right to submit documents confirming the accuracy of the information reflected in the declaration (Clause 4 of Article 88 of the Tax Code of the Russian Federation).

Federal Law dated 01.05.2016 N 130-FZ from January 1, 2017 for failure to provide within five days the explanations required in accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, in case of failure to submit an updated tax return within the prescribed period, clause 1 of Art. 129.1 of the Tax Code of the Russian Federation introduces liability in the form of a fine in the amount of 5,000 rubles. (for repeated violation during a calendar year - 20,000 rubles) (clause 2 of article 129.1 of the Tax Code of the Russian Federation).

Failure by the taxpayer to submit documents to the tax authorities within the prescribed period entails a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation, Determination of the Constitutional Court of the Russian Federation dated November 20, 2014 N 2630-O). A tax authority has the right to request documents during a desk tax audit only in cases provided for by tax legislation, which does not contain, as a basis for requesting documents within the framework of a desk tax audit, a declaration of tax paid under the application of the simplified tax system, the identification by the tax body of contradictions in the documents submitted by the taxpayer ( information).

Should an individual entrepreneur using the simplified tax system, who has lost the status of an entrepreneur, separately submit to the tax authority a notice of termination of business activities in respect of which the simplified tax system was applied?

Such taxpayers do not have the obligation to submit to the tax authority a notice of termination of business activities in respect of which the simplified tax system was applied (Letter of the Ministry of Finance dated April 8, 2016 No. SD-3-3/1530@).

The individual entrepreneur on the simplified tax system ceased operations (deregistered as an entrepreneur) on April 11, 2016. A notice of termination of business activities in respect of which the simplified tax system was applied was not submitted. What is the deadline for filing a declaration under the simplified tax system for 2016?

Individual entrepreneurs must submit tax returns under the simplified tax system for 2016 in the generally established manner, i.e. no later than April 30, 2017. (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3/1530@).

Is it necessary to pay taxes when an individual ceases to operate as an individual entrepreneur?

The grounds for termination of the obligation to pay taxes and (or) fees are specified in paragraph 3 of Article 44 of the Code.

Termination by an individual of activities as an individual entrepreneur is not a circumstance that entails the termination of the obligation to pay tax arising from such activities.

In accordance with Article 64 of the Tax Code of the Russian Federation, a taxpayer may be granted a deferment or installment plan for the payment of tax if there are grounds provided for in this article. An application for a deferment or installment plan for tax payment is submitted by the interested party to the relevant authorized body (Letter of the Ministry of Finance dated August 4, 2016 N 03-02-08/45681).

How to recalculate the amount of tax under PSN if an individual entrepreneur ceased business activities in respect of which the patent tax system was applied before the expiration of the patent?

If, during recalculation, an individual entrepreneur who paid the previously calculated amount of tax within the time limits established by paragraph 2 of Article 346.51 of the Code appears:

• overpayment of tax, then he has the right, by submitting an appropriate application, to return it or offset it against the payment of other taxes in the manner prescribed by Article 78 of the Code;
• amount of tax to be paid additionally, then, based on the current norms of the Code, the calculated amount of tax must be paid no later than the deadlines specified in the patent (Letter of the Ministry of Finance dated May 25, 2016 N 03-11-11/29934).

Where can I see if an individual entrepreneur has been excluded from the Unified State Register of Entrepreneurs?

Liquidation of an individual entrepreneur can be carried out voluntarily or compulsorily. In the first case, the businessman himself decides to complete his entrepreneurial activity on his own initiative, in the second, the court makes the appropriate verdict. The decision on forced closure is allowed in cases approved by the legislation of the Russian Federation.

Is it possible to close an individual entrepreneur with debts?

Liquidation of an individual entrepreneur is carried out for various reasons. In some situations, the business is expanding and you need to transform your business by opening entity, and someone, on the contrary, does not receive the expected income and decides to completely stop doing business. Businessmen often have debts to contractors, employees or the budget.

So, is it possible to close an individual entrepreneur with debts? The legislator answers positively to this question. Moreover, liquidation is allowed in the presence of debt of any kind.

Debt to employees and contractors

If there are debts to employees or clients, the entrepreneur may cease his activities. The registration authority cannot require the businessman to provide evidence of the absence of these obligations. Besides, in federal legislation No such basis is provided as a reason for refusing to register the closure of an individual entrepreneur. Unlike companies, entrepreneurs do not have to notify creditors in advance of the cessation of their work.

Debt to banks

As a rule, a business is created on borrowed capital. Currently, banks offer various loan products for both individuals and businessmen. An individual entrepreneur can receive funds both as a market subject and as an ordinary citizen. In fact, only the conditions and process for submitting funds will differ.

The fact of liquidation of an individual entrepreneur with debts does not affect his obligations to credit organizations. The presence of a loan does not serve as an obstacle to closing a special status. All obligations must be repaid by him after closing and making the appropriate entry in the Unified State Register of Individual Entrepreneurs. The procedure for settlement with the bank is established by the loan agreement.

Debt to extra-budgetary funds and the budget

Today, entrepreneurs have the right to terminate their special status without prior repayment of debts. Until 2011, the presence of debt served as the main obstacle to the liquidation of individual entrepreneurs. The registration authorities obliged the applicant to submit a certificate from the Pension Fund about the absence of debt.

After liquidation of the individual entrepreneur status, the debts will not be cancelled, they will be transferred to the entrepreneur as an individual. The legislator gives the right to pay off-budget funds within 15 days from the date of entry of the liquidation into the Unified State Register of Individual Entrepreneurs. Then the interested authorities have the right to demand compulsory compensation through the court.

Declarations must be submitted to the tax office. This obligation is also relevant for those entrepreneurs who did not actually carry out business and did not receive profit. Different taxation systems have different procedures and periods for submitting tax returns. For example, individual entrepreneurs on UTII are required to report to the authorized service even before submitting an application for liquidation.

Read also: Is it necessary to register an individual entrepreneur for an online store?

Why it is necessary to close an individual entrepreneur with debts

Many entrepreneurs who do not have knowledge of Russian legislation mistakenly assume that it is impossible to close an individual entrepreneur with debts. Their activities continue, but their debt increases. Thus, the debt to the Pension Fund is growing every month due to the fact that contributions are accrued even when there is no actual activity. This is a very common mistake of businessmen. Timely closure of individual entrepreneurs will prevent an increase in debt to employees, the Pension Fund, etc.

The procedure for liquidating an individual entrepreneur

So, how to close an individual entrepreneur with debts in 2016? The step-by-step instructions for the liquidation procedure include going through the following stages:

1. Formation of a package of documentation;
2. Transfer of collected data to the registration authority;
3. Making an entry in the Unified State Register of Individual Entrepreneurs about the liquidation of an individual entrepreneur, issuing documents;
4. Appeal to extra-budgetary funds for settlement, reimbursement of obligations.

Depending on the taxation system, an individual entrepreneur must submit a tax return and pay taxes before immediate liquidation (UTII) or after it (OSN, simplified tax system).

First of all, the entrepreneur must prepare information for terminating the activities of the individual entrepreneur. Let's determine what documents are needed to close an individual entrepreneur in 2016. In order to initiate the procedure, the businessman is obliged to submit the following documentary data to the registration service:

• application in form P26001;
• photocopy of passport;
• document confirming the payment of funds towards the state duty.

In the recent past, entrepreneurs had to additionally submit a certificate from the Pension Fund about the absence of debt. Businessmen were refused to accept documents in the absence of this act. This obligation has now been abolished. Today, the tax service itself makes a request to the extra-budgetary fund about the existence of debts from individual entrepreneurs.

The collected information is then transmitted to the registration service. The employee receiving them gives the entrepreneur a receipt indicating the documents and the moment of their transfer. The verdict on registering the liquidation of an individual entrepreneur will be issued within 5 working days.

The procedure is considered completed after registration in the Unified State Register of Entrepreneurs. A former entrepreneur receives liquidation documents.

This completes the process of officially closing the activities of the individual entrepreneur, but in addition it is necessary to carry out a number of related activities:

1. Submit a declaration to the tax service, pay the debt;
2. Notify the Pension Fund, which will make the calculation, and deposit funds towards contributions.

Certain operations are carried out within the framework preparatory stage when the individual entrepreneur has not yet submitted documents for liquidation:

1. Dismissal of employees;
2. Deregistration of cash register;
3. Closing a current account.

Dismissal of employees when closing an individual entrepreneur with debts

If an entrepreneur employs hired workers employment contract, then he is obliged to notify them in a timely manner about the upcoming reduction. In accordance with Article 180 of the Labor Code of the Russian Federation, these actions must be completed in writing 2 months before the planned date of the first dismissal. The fact of familiarization is evidenced by the employee’s signature.

Two weeks before the planned date of layoffs, you should notify the employment center. The message is transmitted in a form approved by this service. It can be downloaded from the official website of the employment center. In addition, the employer must submit reports to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund.

On the last working day, the entrepreneur fills out work books employees, indicating the reason for dismissal in accordance with Art. 81 Labor Code of the Russian Federation. Employees must be paid for time worked, compensation for unused vacations, and severance pay.

During liquidation, an employer can lay off all employees, including pregnant women, as well as employees on maternity leave.

If an individual entrepreneur does not have enough funds to pay payments due to employees, then they become his creditors and can demand compensation in court. When initiating a bankruptcy case, arrears of employee benefits are also taken into account. They act as second priority lenders.

The unstable economic situation in the country and competition force individual entrepreneurs to stop operating. A businessman faces a logical question: “how much does it cost to close an individual entrepreneur.”

Theoretically, liquidation of a business is a cheap legal procedure. In fact, the cost of terminating activities varies from a couple of hundred to several thousand rubles. Before starting the closing procedure, you need to figure out what exactly you will have to pay for.

The price is influenced by the following factors:

• closure occurs independently or through intermediaries;
• documents were delivered in person or by mail;
• whether the entrepreneur has debts to contractors, employees and government funds.

Self-closure of an individual entrepreneur without debts

The cheapest way to close an individual entrepreneur is to do it yourself without the participation of intermediaries.

To do this you need:

1. Pay the state fee.
2. Come to the Federal Tax Service office and fill out an application in the prescribed form.

To pay for the procedure for closing an individual entrepreneur, the tax office provides three methods:

• you can use the special service “Payment of state duties” on the official website of the Federal Tax Service and pay the receipt online;
• Sberbank cardholders transfer money through an online account;
• print a document with details and redeem it at a Sberbank branch using an ATM or branch operator.

Important! The state duty amount is currently 160 rubles.

The received receipt, along with a completed application for termination of the individual entrepreneur’s activities, must be submitted to the Federal Tax Service office. These documents are accepted only by the authority where the registration took place. The addresses of all branches are listed on the Federal Tax Service website.

The procedure for liquidating an individual entrepreneur at the tax service takes 5 working days. After this period, the citizen is given in person or sent by mail a notice of withdrawal of the status of an individual entrepreneur.

Closing an individual entrepreneur in this way costs 160 rubles.

Closing an individual entrepreneur remotely

If the entrepreneur is unable to provide documents in person, they can be sent by registered mail using Russian Post.

With this method you need:

1. Pay the receipt.
2. Fill out an application for liquidation of an individual entrepreneur.
3. Have a notary certify the authenticity of the signature on the application.
4. Send the receipt and application to the address of the Federal Tax Service branch that registered the individual entrepreneur by letter with an inventory.
5. 5 days after the documents are received at the department, pick them up in person or receive a notification by mail about the deregistration of the individual entrepreneur.

Note! Termination of the activities of an individual entrepreneur occurs within 5 working days from the date of receipt of the letter by the Federal Tax Service, and not from the date of sending.

This method is more expensive than applying to the tax office yourself. A businessman pays for a lawyer. Depending on the region, the cost of confirming a signature ranges from 100 to 500 rubles.

To send documents by letter with an inventory, you need to pay from 100 rubles. The total cost depends on the distance of the destination. Closing an individual entrepreneur without coming to the tax office in person will cost the entrepreneur in the range from 300 to 1000 rubles.

Closing an individual entrepreneur with the help of an intermediary

In some cases, a businessman does not have the time or desire to formalize the liquidation of an individual entrepreneur on his own. Services are offered by special intermediary firms that know the intricacies of document preparation and are ready, for a fee, to free a citizen from filling out papers and visiting the Federal Tax Service.

A citizen needs to contact such a company and issue a power of attorney for the intermediary. The cost of services ranges from 3,000 rubles. The average price tag in Russia for cessation of activity is 5,000 rubles.

Closing an individual entrepreneur with debts

In some situations, upon completion of activities, the entrepreneur remains in debt to:

• tax;
• pension fund;
• social insurance fund;
• employees;
• counterparties.

Before the Pension Fund

According to legislative amendments for 2011, the businessman himself chooses when to pay his debts to the Pension Fund. This can be done before or after ceasing to operate as a sole trader. It is important not to forget that removing the individual entrepreneur status from a citizen does not relieve him of financial obligations. A former businessman becomes a debtor, being an individual.

Before the FSS

A Federal Tax Service employee does not have the right to demand from an entrepreneur a certificate of absence of debts to the Federal Tax Service. Information about the closure of an individual entrepreneur is automatically received by the organization and the accrual of payments stops. However, the already accumulated debts of the former entrepreneur need to be paid.

To contractors

An individual entrepreneur has the right to pay debts to creditors, partners and employees as an individual after the termination of the official activities of the individual entrepreneur. However, it is important to remember that dissatisfied counterparties can sue a businessman, so you should not delay payment.

Before the tax office

The only case where you will have to pay debts before the closing procedure is tax debts. A citizen is required to submit a tax return even in the absence of entrepreneurial activity. A report is submitted to the Federal Tax Service for the entire period of work. If a businessman conscientiously fulfilled his duties to the tax office, then he needs to file a declaration for the last reporting period. Otherwise, the state demands payment of a fine.

Let's summarize. The cost of registering the closure of an individual entrepreneur is influenced by the method of submitting documents to the Federal Tax Service.

The cheapest way is to prepare and submit the application in person. The liquidation amount will be equal to the state duty and will be 160 rubles. When providing documents remotely, you will need to pay for the services of the Russian Post and a notary. This method costs from 300 to 1000 rubles. Expensive, but convenient to close an individual entrepreneur through an intermediary. Specialist services cost about 5,000 rubles. Whether it is worth paying to save time and effort, everyone decides for themselves.
It is possible to formalize the termination of the activities of an individual entrepreneur even if there are debts to the pension fund, social insurance fund or employees. Mandatory repayment of debt before closing an individual entrepreneur is required only by the tax authorities. It must be remembered that when losing the status of an individual entrepreneur, a citizen retains financial obligations as an individual.

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