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Is it possible to close the ip if. The procedure for liquidating an employment contract depends on the conditions specified in the contract. Preparation of reporting documentation

Entrepreneurship brings tangible benefits, allowing a person to do what they love and earn money. Starting your own business is easy, but in the case of a liquidation process, difficulties may arise. Step-by-step instructions on how to obtain a certificate, and what documents are needed to close an IP, are discussed below.

IP liquidation

You can close the activities of a private entrepreneur on your own and with the help of third-party companies that offer to close an IP for a short time. Initially, the process may seem laborious, so many turn to intermediaries. There are no difficulties with the question of how to liquidate an IP. To get started, complete labor Relations with employees, if the entrepreneur had any, and prepare some documents. After all operations, the seal should be destroyed.

What do you need to close the IP

Termination of the activities of an individual as an entrepreneur is possible at any time. First, to close the IP, you need to draw up an application from own name. It must be prepared in accordance with the law, since in case of non-compliance guidelines refusal to cancel the business is possible. Closing business activities is carried out in accordance with the established regulations and consists of several operations.

The step-by-step instruction consists of the following sequence of actions:

  • filling out documents;
  • payment of duty;
  • visiting the tax authorities.

Documents for closing an IP

It is worth noting that filling in the required forms can be done by using a computer (for example, the Taxpayer program) or by hand. In the latter version, you need to fill out papers with a black rod and only capital letters. block letters. What kind documents for closing a sole proprietorship necessary? Firstly, it is a passport or other proof of identity (on their basis, a liquidation card is issued). Secondly, an application filled out by the entrepreneur in the form 26001, and a receipt that the state duty has been paid.

Statement

On the website of the State Tax Inspectorate in Excel format, you can download an application for the closure of an IP. You can fill it in manually or on a computer using the Courier New font (18 points). It must be printed, but it must be signed only in the presence of a tax inspector. It is not necessary to certify your own signature with a notary in order to close an IP when submitting documents yourself.

State duty

In addition to the completed application, a receipt is required for payment of the state duty for closing the IP. The receipt form itself can be taken on the website of the Ministry of Taxes and Taxes. The amount of payment is 20% of the amount charged for the registration of an individual entrepreneur. Today this amount is equal to 160 rubles. You can pay it in banking institutions. The FSN service allows you to pay the fee by bank transfer.

IP closing procedure

When submitting an application on his own, the entrepreneur takes the entire package of documents and sends them to the tax office. Some are wondering if the procedure for closing an IP through the MFC is possible. Liquidation is carried out within five days, so the intermediary of the multifunctional center simply will not meet the deadlines. Some centers offer this kind of service, but be aware that the deadlines may be delayed, and you may be denied due to incorrect documentation, which entails re-submission and payment of a fee.

If the entrepreneur worked alone, then there are no questions about how to close the business, but if there were employees on the staff, then you should remember the nuances:

  1. Notify all employees of the upcoming liquidation (this is done at least two months in advance, and the notification of each is confirmed by a signature).
  2. Submit interim reporting to Pension Fund.
  3. Notify the Employment Center with the obligatory indication of the full name of the employees, their qualifications, positions held and average wages.
  4. Close the bank account that was used to service the activities of an individual entrepreneur.
  5. Make final payments to each employee.
  6. pay insurance premiums in the FSS and fines. Check out the online service for reporting to the FSS.

If a cash register was used in the work of an entrepreneur, then it must be deregistered. Five days were allotted for this. To do this, you must provide a package of documents consisting of a cash register card, a CCP passport and an application. All this can be submitted independently or sent by registered mail. In addition, it is necessary to pay off debts within fifteen days. In some cases, the tax inspector may request a certificate from the FIU, indicating that there is no debt. This is illegal - this is what Law No. 212-FZ says.

With debts

Recently, the termination of the activity of an individual entrepreneur has been easier. This can be done even if you have a debt, however, it should be borne in mind that it will not go anywhere, but will be registered with the entrepreneur. Closing an individual entrepreneur with debts depends on the type of debt:

Tax debt

Before liquidation, the entrepreneur must submit a declaration to the tax authorities and pay off all debts, since the law does not allow other options.

Debt to the Social Security Fund

The debt can be repaid after the liquidation of the IP, but it is not written off from the entrepreneur, but goes to the individual. If the debt is not returned, the interested parties can sue former entrepreneur to collect his debt.

Debt to the FIU

Debt to employees and creditors

Online

If there is a digital signature, it is possible to close the IP online. There is nothing complicated here, since the list of documents remains the same, and it is sent to the inspection through the website of the Federal Tax Service. After this operation, the entrepreneur will receive a response from the tax inspector about receipt by e-mail. In a similar way, a notification of the liquidation of the IP will be received, after which a USRIP record sheet is issued stating that the individual is no longer an entrepreneur.

By mail

In addition to the in-person visitation options discussed above to apply and the option to terminate operations through global network, you can close the IP by mail. To do this, you need to send the prepared documentation by registered mail. It is important to take into account that in this case it is imperative to notarize your own signature, as well as attach a copy of an identity document in a certified form.

Video

An entrepreneur who decides to close his business has questions about how to do this, in what order to proceed, what documents are needed, how to close an IP on his own. Step-by-step instructions for 2017 are given in this article.

The procedure for closing IP in 2017

This procedure is simple and consists of the following steps:

  1. Debt repayment - settlements with contractors, employees, budget, funds.
  2. Submission of documents to the tax office.
  3. Obtaining deregistration documents.

We will tell you more about each of them, including what is needed to close the IP.

Step 1 - paying off debts

If the entrepreneur decided to stop his activities due to the unprofitability of the business, he may be interested in whether it is possible to close the IP with debts. Such an entrepreneur most likely has debts to counterparties, debts to employees for wages, arrears in mandatory insurance premiums and taxes.

The legislation governing the closure of an IP in 2017 does not prohibit the closure of an IP with debts. The requirement of the tax to repay the debt will be illegal. Employees of the inspection are obliged to accept documents for the termination of business activities, even if there is information that the applicant has unfulfilled obligations.

However, the closure of an individual entrepreneur with debts, in the FIU, for example, does not relieve an individual from the obligation to pay insurance premiums for the period of activity as an individual entrepreneur, if they have not been paid. The exception is insurance premiums for the years preceding the three-year period before the closure of the IP. With regard to debts for these periods, it is possible to declare the expiration of the statute of limitations. Otherwise, if you closed the IP, and the court awarded you a penalty, do not be surprised, this is legal, and you still have to pay off the debt.

Therefore, if we talk about how to properly close an IP in 2017, then it should be advised to take care of the fulfillment of all obligations associated with the status of an IP in advance, or pay off the debt as soon as possible after deregistration. For example, in the FIU the following procedure applies. If an individual entrepreneur had employees, he is obliged to submit to the FIU a calculation of insurance premiums no later than 12 days from the date of closing of the individual entrepreneur and pay the debt, if any, within 15 days.

Employees should also be notified of upcoming layoffs at least two months in advance before liquidating an individual entrepreneur. Former employees relies severance pay.

Step 2 - submission of documents to the tax office

The current procedure for closing IP 2017 involves presenting the following documents to the tax office, in which the IP was registered:

  • applications in the form P26001, approved. Order of the Federal Tax Service of 01.25.2012 No. ММВ-7-6/ [email protected];
  • a receipt confirming the fact of payment of the state fee (in 2017 - 160 rubles).

At the request of the entrepreneur, a certificate of debt to the FIU can be submitted, but the tax authority is not entitled to demand it.

An entrepreneur can use different ways submission of documents:

  • directly to the tax office in person or through a representative;
  • send the documents by mail with the declared value of the letter and the list of attachments (the signature in the application must be certified by a notary);
  • submit documents to in electronic format through a special service on the website of the Federal Tax Service of Russia (for this you need to have a certified electronic signature key);
  • contact the multifunctional center (MFC, "My Documents") personally or through a representative.

5 working days are allotted for consideration of documents if the documents are submitted directly to the tax office, and 8 - if the application is accepted by the MFC.

Step 3 - Obtaining Deregistration Documents

When filling out the application, the applicant can choose the method of receiving notification of the closure of the IP:

  • personally;
  • representative;
  • by mail.

From the moment of registration, an individual ceases to be an individual entrepreneur, and all debts of an individual entrepreneur, if any, are transferred to him. In case of non-fulfillment of obligations and collection of arrears in judicial order an individual will be liable with the property belonging to him.

As you can see, it is not difficult to close an IP on your own, and it is not at all necessary to resort to the services of any organizations or specialists. If it is necessary to close the IP, the step-by-step instructions in 2017 given in this article will help you figure out how to perform all the necessary actions.

It is quite difficult to predict how the situation will turn out, and therefore, quite often, novice entrepreneurs find themselves in a dilemma of how to close an IP. At the same time, it is worth paying attention to the fact that the closing procedure itself does not mean liquidation or bankruptcy. In a specific case we are talking on termination state registration one person to engage in entrepreneurial or other activities that bring profit.

A full package of documents, support at all stages of registration of an electrical laboratory and obtaining a qualification certificate for a manager.

Reasons for closing the IP

The state does not impose any restrictions on entrepreneurs who decide to suspend their activities. Nevertheless, as practice shows, the majority of closed IPs determine financial difficulties as a reason for terminating activities. For example, taxes and the expenditure side of the budget have risen sharply, while at the same time there are fewer customers, which negatively affected the overall profit. As a result, the business owner is forced to close his business so as not to plunge into debt obligations.

If desired, the business owner has the right to suspend its activities. To do this, he needs to apply with a statement about the desire to suspend the IP because of the desire to get a job with a stable pay. In this case, the IP will be suspended, but this will not protect the business owner from mandatory payments to the Pension Fund of the Russian Federation.

In accordance with the current legislative norms, any individual entrepreneur is obliged to pay insurance premiums to the Pension Fund, despite the profitability and profitability of their activities. In 2015, the contribution was 18,610 rubles. Every year this amount undergoes changes, and can be either increased or reduced depending on the economic situation in the country for the past reporting period.

In addition, IP can be closed in the following situations:

  1. if the business owner dies, and his heirs do not plan to continue to be engaged in this area of ​​employment;
  2. if the owner has been declared bankrupt;
  3. if the activities of the individual entrepreneur were suspended as a result of a court decision;
  4. if the IP is foreign citizen, and his license to operate in Russia has expired, and he does not want to renew it.

Based on this, we can conclude that the closure of an IP can be voluntary and forced. In the first case, the decision is made independently by the owner of the enterprise, but in the second case, the decision is made by law enforcement and judiciary due to violations of current legislation.

What is needed to close the IP

If you decide to close the IP, then first of all you need to remember which tax service carried out the registration. It is she who will deal with the liquidation of your activities. In addition, do not forget to clarify the information about the payment details, because they will be needed to pay the state duty for closing the IP. Currently, the state duty is 160 rubles.

In addition, before the liquidation of the IP, it will be necessary to perform a certain algorithm of actions, namely:

  • get rid of debts on tax deductions, insurance premiums and underpayments;
  • pay off all employees who worked in your company;
  • prepare financial statements, and, if necessary, for an incomplete reporting period;
  • close the bank account of the company;
  • remove the enterprise from the register in the social insurance fund;
  • deregister everything cash registers and print.

Documents for closing an IP

There are two ways to liquidate an individual entrepreneur: independently and with the support of lawyers and lawyers. This procedure is not particularly complex, and therefore users can handle it without much difficulty, without involving expensive lawyers in the process.

One of the most important steps in closing an IP is the collection of the necessary documentation. To complete the tasks, it will be necessary to collect and submit to tax authority the following documents:

  1. application for completion of activities as an individual entrepreneur in the form P26001. Moreover, the application must be filled out taking into account all legislative requirements and norms;
  2. personal documents of the business owner, namely photocopies of the passport and TIN, as well as the OGRNIP certificate issued during registration of the IP;
  3. an extract from the USRR, which will contain information about your business indicating the type and type of your activity according to OKVED;
  4. supporting documentation from the Pension Fund of the Russian Federation, which will confirm the absence of any debts;
  5. receipt for payment of state duty in the amount of 160 rubles.

It is worth noting that it is necessary to collect all of the above documents only after deregistration with the FSS has been made.

If you intend to liquidate an individual entrepreneur, then you must show maximum attention and restraint, and carefully comply with all state norms and regulations. The slightest deviation from the established state procedure will lead to difficulties that will significantly complicate the result of the final activity.

Based on the current procedure for closing the IP, two main stages are determined: preparatory and main. Let's analyze them in more detail.

Preparatory stage of IP closing

Based on the name, it can be concluded that this stage is the beginning of the liquidation procedure and represents the collection and preparation of the necessary documentation. At this stage Special attention should take the following actions:

First step. We close all debt obligations and prepare reports on the financial activities of the IP. Initially, you need to get rid of tax debts and get the relevant confirmation from the Federal Tax Service that you have no obligations left. Immediately after this, you must contact the Pension Fund and submit information on personalized accounting in relation to the business owner and all employees.

Important! Reporting is mandatory in any case, and there are no exceptions. If everything is done in strict accordance with the legislative requirements, then the IP will be liquidated within 5 working days. If the reporting has not been submitted to the relevant services, then the Federal Tax Service will not be able to close your case.

Second step. We close all contracts with suppliers and partners. If you close your business, you must notify your partners so that they have time to prepare all the documents for closing all transactions. If you still have any obligations to counterparties, then you will have to compensate them already as an individual. In addition, counterparties have every right to sue you if there are financial obligations. In such a situation, you will be responsible with your property, which belongs to you by right of ownership or is available at the company;

Third step. We close all issues related to hired work force if your company has one. This means that before the liquidation of the company, you have to fire all your employees, pay their dues wages and bonuses, as well as transfer the latest contributions to the Pension Fund of the Russian Federation and the FSS. It should be noted that it is also necessary without fail report to the funds by submitting to them the data filled in the forms RSV1, ADV65, ADV61.

Attention! The dismissal of employees must take place in accordance with the current labor code. Only in this case you will avoid unnecessary difficulties that may arise if there are problems with hired workers.

Fourth step. We deregister all cash registers that were present at your company, and also close the company's settlement accounts in banking structures. It is worth noting that at the time of closing the account there should not be any money on it, because in this case you will not be able to get it in your hands, since the account is registered with the company, and when it is liquidated, the money is sent back to the counterparties, or remain on the account.

The main stage of IP closing

This part of the procedure is the most responsible, and therefore it is worth paying close attention to it. At this stage, the IP will perform the following tasks:

First step. Download the application form P26001 or get this document in the tax service, which deals with the liquidation of your business. It is worth noting that the application must be filled out in the prescribed form, so you need to get a sample of filling in your hands to normalize further work;

Second step. We pay a fee of 160 rubles and attach a receipt to the main documentation that will be submitted to the tax service. Do not forget that the duty must be melted on certain Bank details, which you can find out at the nearest branch of the Federal Tax Service;

The final. On the final stage collect everything Required documents in a pile and hand them over to the tax office. After that, we receive a certificate of termination of business activity with specified date termination of IP registration.

Despite the fact that after the document on the liquidation of the IP is in your hands, you should not relax and rest on your laurels. It is necessary to visit the Pension Fund so that its employees calculate the insurance premiums that must be paid by you for the period of your company's operation in the current year.

After that, we transfer all reporting on the financial issues of the company to the tax service and repay all debts on tax deductions, if any. Only after the Pension Fund and the tax authorities confirm that you have no obligations left, you can finally relax and deal with pressing problems, forgetting about the experience of running your own business.


This article will help you close an IP on your own without paying for the services of a lawyer and a notary. The termination of the activity of an individual entrepreneur (liquidation of an individual entrepreneur) is carried out in the same tax office where registration took place.

You can close an IP with debts!

Previously, the closure of IP was not carried out without paying off debts and providing tax certificates from the pension fund on the absence of debts. Now, if you do not provide a certificate from the FIU, the tax authority will independently receive this information by means of an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form (Article 22.3 of the Federal Law N 129-FZ). Thus, failure to provide a certificate from the FIU when applying for the closure of an IP is not a basis for refusing state registration. However, if there is a debt, then it should be understood that it will not disappear anywhere, and after the closure of the IP, it will be registered with you as an individual.


Let's decide what documents we need to submit to the tax authority in order to close the IP:

1. Application for state registration of termination of activity by an individual as an individual entrepreneur in the form P26001;

2. Receipt for payment of state duty for state registration of termination of activity by an individual as an individual entrepreneur.



Closing IP 2019 step by step instructions:

1. Downloading current form applications for state registration of termination of activities by an individual as an individual entrepreneur - form P26001 download in Excel format and fill out. This will help you fill out the form P26001 2019 with explanations. To view the sample and print the generated state duty, you will need free program for reading PDF files, latest version which can be downloaded from the official Adobe Reader website.

Attention!

In the case of filling out the application form manually, the filling is done with a pen with black ink in capital block letters. Filling using software must be in capital letters in 18 point Courier New font.

It is not necessary to certify your signature on the application with a notary when personally submitting documents for state registration of the closure of an IP (Federal Law N 129-FZ, Chapter III, Art. 9, clause 1.2, second paragraph).

When personally submitting documents for state registration of the closure of an IP, the applicant's signature is put only in the presence of a tax inspector.


2. In the formation of a receipt for payment of the state duty will help you, print and pay (160r) without commission in any bank. We support the paid receipt to the top edge of the application sheet P26001 with a simple paper clip or stapler.

This service also allows you to use the service of non-cash electronic payment. Since March 11, 2014 the Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force, from which it follows that the failure to provide a document confirming the payment of the state fee is not a basis for refusing registration, the tax authority may request it in information system on state and municipal payments independently. Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet.


3. We go to the tax office, taking our passport with us, and submit our package of documents (application P26001 - 1 piece, paid state duty - 1 piece) to the inspector at the registration window. We put the applicant's signature on the application in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registration authority.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".


4. In a week (5 working days) we go with a passport and a receipt to the tax office and get a record sheet of the unified state register individual entrepreneurs(EGRIP), indicating the termination of an individual's activity as an individual entrepreneur.

Do you want to prepare documents for the closure of an IP, but do not want to understand the intricacies of filling out the P26001 form and are afraid to be refused? Then a new online service for preparing documents from our partner will help you prepare all the necessary documents for closing an IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.

The requirements for terminating the activities of an IP can also be found on the official one.


Leave your comments and suggestions for improving this article in the comments.

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

What do you need to close the IP

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

What does it take to close an IP? First of all, you need to do the following:

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

You can close the IP through public services, by mail, or independently enter all the documents to the tax office. More list of documents and necessary actions consider in the article.

Preparatory stage and collection of documents

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

  • passports;
  • certificates of registration of an individual as an individual entrepreneur;
  • closing statements (for individual entrepreneurs, it must be on the form P26001);
  • receipts for the payment of all payments to the FIU (from the date of the last reconciliation until the moment of application);
  • certificates of pension insurance.

After all the documents are prepared, the employees are fired, and the settlements on debts to the tax and FIU are completed, it is possible to close the IP. As step by step instructions the closing procedure itself looks like this.

  1. It is necessary to fill out an application for the termination of the activities of the IP (in the form of form P26001).
  2. You also need to fill out a receipt, or rather, a form for paying the state duty.
  3. Pay it at the bank branch.
  4. Get a certificate from the Pension Fund on the absence of debt.
  5. Submit all these documents to the tax office.
  6. Get a certificate of termination of the IP.

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 carry out the termination of the activities of the IP, 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 submit to your PFR department all reporting on employees and mandatory calculations for insurance premiums.

Within 15 days after the submission of all these documents, all necessary insurance premiums for employees must be paid. After that, deregistration in the Social Insurance Fund is possible. Employees must be notified no later than 2 months, and 2 weeks before that, the employment service must be notified of the dismissal and this must be done in writing. This is an important point, since registration of the termination of the IP is impossible without the dismissal of all employees.

Closing accounts and deregistration of 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 that, it is necessary to transfer information about this to all interested services - the PFR, tax, FSS (Social Insurance Fund). In the event that when carrying out the work of an individual entrepreneur, cash register equipment was used, it must be removed from registration, otherwise fines cannot be avoided. It must be borne in mind that it is possible to close accounts even after receiving a certificate of liquidation of the IP.

Payment of all insurance premiums

In addition to employees, 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 through the RMB-2 form. This document is submitted within 12 days (working days) after you have registered the application for termination of the IP. At the same time, the SZV 6-1 form is also submitted. Within 15 days after that, you need to pay the contributions themselves to the account of the PFR.

Please note that the IP can be closed before all these payments are paid. That is, this is not a mandatory step before submitting an application, on the contrary, calculations are made after the date of the registration of the termination of activities has been set. But you must be prepared for the requirements to provide a document on the absence of debts on contributions, although this is not eligible. We will describe in more detail how to obtain this certificate a little later.

Tax payments

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

Application for the termination of the IP

Now let's take a step-by-step look at the process of submitting documents. It all starts with the fact that it is necessary to fill out an application form for the termination of the IP. This is form P26001. You can get it from the tax office. There you can see examples of filling 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 cannot personally visit the branch of the Federal Tax Service.

Notarization of the application and payment of the fee

In the recent past, it was necessary to notarize the previous document (application), but today it is not required if you intend to hand it over in person. And it will be necessary to pay the state fee. To do this, you need to take the receipt form from the Federal Tax Service and fill it out yourself. You need to do this carefully. Since if you specify the wrong details, your money may fall into the wrong organization.

Next, you need to make a payment through Sberbank. The amount of the state duty at the end of 2014 - beginning of 2015 is 160 rubles. After that, a completed application for closing the IP and a receipt from the bank for payment are submitted to the branch of the Federal Tax Service.

Obtaining a certificate from the Pension Fund

As already specified above, today this certificate is not required to close an IP, however, some tax inspectors still require it. If you decide to get it, then you need to contact the FIU and provide documents such as:

  • the passport;
  • IP registration certificate;
  • reference TIN;
  • application form for the closure of IP No. R26001;
  • certificate of pension insurance;
  • extract from USRIP;
  • OGRNIP certificate;
  • copies of the documents listed above;
  • payment receipts from the date of the last reconciliation.

With these documents and the application for closing the IP, which you take from the representative of the PFR, the debt to the organization is calculated.

If it arises, then it is necessary to pay for it through a branch of Sberbank. You hand over the payment receipt and all the documents listed above to a specialist and the next day you can get the required certificate.

Submission of documents and obtaining a certificate

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

  • closing statement (P26001);
  • certificate from the Pension Fund of the Russian Federation on the absence of debt (optional);
  • a receipt confirming the payment of the state duty;

Within 5 days (working days) after the submission of documents, the tax authority must issue you the necessary certificate. IP after that is considered closed. You can also get an extract from the USRIP. After that, for 12 calendar days you need to submit to the FIU branch in which you are served a notice of termination of the IP.

Closing in the presence of debts

Sometimes there is a need to terminate the activities of an individual entrepreneur without preliminary calculation of pension payments. Is it possible? Yes, it's not prohibited. And the procedure in this case is not much different from the one described. Now consider the question of how to close an IP with debts.

All payments to the Pension Fund do not need to be made before the closure of business activities. It was necessary to do all this in advance before the 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” you for payment debts, they will simply be subject to repayment by an individual. But, as we noted above, in some cases tax employees require a certificate of no debts to the FIU in advance, and this is illegal. Even with active debt, you can still get the required certification. IP after that will also be considered closed, and you can pay off payments as an individual. But at this time, new ones will no longer be charged.

Liquidation of individual entrepreneurs via the Internet or by mail

For some time now, it has become possible to close an IP not only in person, but also via the Internet. Below we will talk about how to close an IP through public services. In order to close your entrepreneurial activity thus, you can take advantage of the opportunities of a single portal of public services or the website of the Federal Tax Service. To do this, you will need the same documents as for personal provision:

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

On the website of the Federal Tax Service you place all the listed documents. A receipt will be sent to your email address confirming receipt of the entire set of papers. In the same way as when submitting an application in person, within five working days you are required to issue a confirming document on the completion of the registration of the closure of individual entrepreneurship.

However, there is a significant nuance that may not allow you to take advantage of the possibility of submitting documents via the Internet - everything must be signed with an EDS (electronic digital signature). If you do not plan to use it in the future, then it is simply not advisable to receive it only for processing the liquidation of an individual entrepreneur, this extra waste time and effort. If you cannot submit a package of documents in person, and you do not have an EDS, then send it by registered mail.

When is an IP considered closed?

You can consider the liquidation of an individual entrepreneur completed when, in a single State Register all information about the closure will be entered and a certificate of termination of your activities as an individual entrepreneur will be received. More precisely, this is Form No. P65001, which you receive in your hands. After that, if you have not done such actions before, you can close bank accounts, deregister with the FIU and other regulatory authorities.

Be sure to check whether the CCP has been deregistered. If not, then you need to do it now, otherwise there will be payments and fines. 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 activities, all your debts will automatically need to be repaid. You just have to do it like to an individual. You also need to know that upon receipt of 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 IP. If after a while you need to open the IP again, you can do it without any problems.