Reasons for stopping business
The grounds that contribute to the closure of existing individual entrepreneurs are established by law:
- Submit an online application to close an individual entrepreneur. This is the only reason why an entrepreneur can terminate the activity on his own if any of the reasons listed below are absent.
- If the validity period of the documents of a foreign person giving the right to reside in the Russian Federation has expired or been cancelled.
- Judicial recognition of the individual who created the individual entrepreneur as bankrupt.
- A court decision to close an individual entrepreneur due to a violation of the law.
- Commencement of a court verdict banning entrepreneurial activity.
- Death of an individual.
Whatever the reason for liquidation, the businessman needs to take some mandatory actions.
How to close an individual entrepreneur online
Service companies close their businesses, demanding impressive fees for this, so it is more profitable to carry out this procedure yourself, because via the Internet it has become easy to close an individual entrepreneur on the Federal Tax Service website.
To achieve your plans, you will need the following documents:
- passport of an individual entrepreneur;
- receipt of payment of state duty equal to 160 rubles.
If you are closing, you need to confirm that you have no debt to the Pension Fund, however, thanks to the interdepartmental exchange, the tax office has the opportunity to independently obtain information by making a request to the Pension Fund.
To pay the duty, you can also use the Federal Tax Service website by selecting the desired item from the menu and following the steps according to the instructions. After making the payment, you need to save the receipt.
Closing an individual entrepreneur through the tax office consists of several steps:
- In any browser, you need to visit the tax.ru website and to terminate the activities of the individual entrepreneur, click on the “Services” button.
- After that, follow the link “State registration of legal entities and individual entrepreneurs.”
- Click on the “Individual Entrepreneurs” button.
- In the window that opens, select “Cessation of activity as an individual entrepreneur.”
- After this, you will need to log in to the system using email or go through a simple registration if you do not have an account.
- Find and fill out the application that corresponds to number P26001.
- Choose the method of submitting (sending) the application to the registration authority - electronically without an electronic signature.
- Indicate the full name of the entrepreneur, OGRN, TIN, email and contact number of the applicant. At this stage, a scan of the passport is attached to the application by uploading an image. You need to choose how the businessman prefers to receive the answer (pick up in person, pick up through a legal representative, receive by mail). After filling out, you need to wait until the system checks the entered data. .
- Choose the method that suits you to receive final documents.
- You should generate a receipt.
- Next, the application is sent to the tax office.
- Once sent, the applicant will receive a message the next day at the specified address and telephone number confirming receipt of the documents by the department.
If a businessman does not have access to the tax website, you can send the required papers by mail. Residents of Moscow can turn to the transport companies Pony Express and DHL Express for services.
If the documents meet the requirements, they will be submitted for processing, but any discrepancy will leave the application without consideration.
Closing of IP in 2021
Changes came into force on January 1, 2021. Now, the step-by-step instructions for closing an individual entrepreneur in 2021 have been simplified: moreover, if you register through the official website of the Federal Tax Service, then there is no need to pay a state fee.
There is also a nuance - in order not to pay the state fee for closing an individual entrepreneur, you will need to purchase an electronic signature. The state fee for closing an individual entrepreneur the old way with a personal visit to the Federal Tax Service will be 160 rubles.
No changes are expected in 2021, but the procedure is constantly being adjusted, so it is important to follow the updates on the website of the Federal Tax Service of Russia.
Is it possible to close an individual entrepreneur through State Services?
It will not be possible to formally liquidate an individual entrepreneur on the government services website. You can find there a description of the service, what documents are needed to close an individual entrepreneur, as well as the appeal procedure. To do this, you need to be registered on the State Services website and go to it. In the upper right corner, click on the “For Entrepreneurs” link.
- Next, select from the menu “Registration of legal entities and entrepreneurs”.
- Select the menu item with termination of activity.
- Here you will find a description of how to close an individual entrepreneur: online, in person, through a representative or through the MFC, as well as the procedure for paying state duty, deadlines and contacts of your tax service.
How to check that an individual entrepreneur is closed
The application indicates the email address to which tax officials must send the Unified State Register of Entry and Entry (USRIP) entry sheet on the sixth day. But when sending by mail, it is necessary to take into account that the letter will not reach the tax service immediately. The six-day period will be counted from the date of receipt of the correspondence.
The presented sheet of the Unified State Register of Individual Entrepreneurs indicates that appropriate changes have been made to the register of individual entrepreneurs regarding the termination of the activities of the individual entrepreneur. Additionally, you can use the Federal Tax Service website and request the necessary information.
State registration of termination of the activities of individual entrepreneurs
From the moment a businessman submits an application for state registration of the right to terminate activities, its end occurs after 5 working days. You can check whether the document is ready through the website in the Personal Account. Receiving a new sheet of the Unified State Register of Individual Entrepreneurs, indicating the completion of the activity, occurs in the manner that the applicant indicated when filling out the application. From the moment of the new entry into the Unified State Register of Individual Entrepreneurs, all aspects of the individual entrepreneur’s activities cease.
Having received the document, the individual must notify the Pension Fund about this within 12 days. It is necessary to convey this information to the territorial FSS. To exclude, a businessman should take care of paying off tax debts, deregistering a cash register if it was used in business, and closing bank current accounts.
If an individual entrepreneur has hired employees under his command, the employer must formalize the dismissal according to the Labor Code of the Russian Federation, pay them, and only after that submit an application to close the business. Filing a tax return and paying debts on taxes and fees can take place after the individual entrepreneur has been deregistered, but for this you need to strictly adhere to the established deadlines and follow the reporting regulations.
You need to know this: How to find out if an individual entrepreneur is closed
Terms of liquidation of individual entrepreneurs
The closure of individual entrepreneurs in 2021 is happening quickly. The deadlines do not depend on the method of sending the application, amounting to 5 working days, not including the day of registration. The application submission date is considered to be:
1. the day the documents on the closure of the individual entrepreneur are sent to the registration authority; 2. for a personal visit - the day of application.
Confirmation of exclusion from the Unified State Register of Individual Entrepreneurs is considered to be an entry in the Register and the issuance of a notice of deregistration of an individual from tax registration as an individual entrepreneur. The deadline for liquidation of individual entrepreneurs does not change.
Checking the current status of the individual entrepreneur
As soon as the tax authority registers the termination of activity, this information will become publicly available, and anyone can find out the status of an individual entrepreneur. This opportunity is provided by the Federal Tax Service website, where you can check whether the individual entrepreneur is working by entering one of the types of data into the search engine:
- TIN;
- OGRN;
- Full name of the entrepreneur;
- the region in which he lives.
The data is processed, and then the system produces a table that has a cell for the date of termination of activity. The absence of information in this column means that the individual entrepreneur is carrying out activities at the time of the request.
FAQ
I fell behind on my insurance premiums as an individual entrepreneur. I haven't cried for 3 months now. What will it cost me and how can I close an individual entrepreneur with debts if I now live in another region?
The tax office will establish arrears and calculate all your debts and fines. Then he will ask them to pay, indicating the due date. To close an individual entrepreneur in another city: go to a notary and write an application to terminate the work of an individual entrepreneur using a special form - the notary will give it to you. Verifies your signature. Then to the bank to pay the state fee for closing - 160 rubles. Next, go to the post office and send the application and paid receipt by registered mail with acknowledgment of receipt to the address of the tax office where you opened the individual entrepreneur. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!
Is it possible to gradually pay off the balance of the debt after the closure of the individual entrepreneur?
You can repay the debt in parts, as an individual, but you must be prepared for the fact that you will have to pay off penalties for this delay. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!
Will an individual entrepreneur's current account be seized because of bank debts as an individual?
If an entrepreneur owes the bank on personal loans, and they sue, then the judge can seize all the entrepreneur’s accounts, including the current account, since an individual entrepreneur is an individual and is liable for debts with all his property. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!
How to prepare for the closure of a sole proprietorship
To close an individual entrepreneur, you need to put things and documents in order - the tax office will exclude the enterprise from the Unified State Register of Individual Entrepreneurs only if it has no outstanding debts. Before contacting the Federal Tax Service you need:
- Make a decision to terminate activities as an individual entrepreneur. It is not necessary to document it - the law does not contain any instructions in this regard.
- Within a month from the date of the decision to abolish the individual entrepreneur, transfer information about the employees of the enterprise to the territorial office of the Pension Fund (you will have to fill out forms SZV-M, SZV-STAZH and SZV-TD).
- Notify the employment service about the upcoming dismissal of employees due to liquidation (at least two weeks before dismissal - clause 2 of article 25 of the law “On Employment...” of April 19, 1991 No. 1032-1) and warn the employees themselves about this ( no less than two months before dismissal - Part 2 of Article 180 of the Labor Code of the Russian Federation).
- Calculate the amount of insurance premiums for employees and pay off underpayments (if any). The calculation and form 6-NDFL are submitted to the tax office.
- Send an application for deregistration to the territorial office of the Social Insurance Fund, as well as copies of orders for the dismissal of employees (subparagraph 3, paragraph 3, article 6 of the federal law “On Mandatory...” dated July 24, 1998 No. 125-FZ). In addition, you will need to fill out form 4-FSS.
- Close your bank account.
- To deregister an online cash register (if you registered it) - to do this, you need to submit a corresponding application to the tax office.
- Pay contributions to the Pension Fund and Social Insurance Fund for yourself, submit tax returns and other reports, pay taxes.
- Prepare a package of documents necessary to close an individual entrepreneur and submit them to the Federal Tax Service.
All of the above actions need to be performed only if you have employees. If there are no employees, you skip steps aimed at interacting with funds.
ConsultantPlus has many ready-made solutions, including the article “Beware, the individual entrepreneur is closing.” If you don't have access to the system yet, sign up for a free trial online. You can also get the current K+ price list.
Reasons for refusing to close a business
Tax authorities have the right to refuse an entrepreneur to close his business. In this case, the businessman receives a notification containing the reasons for the refusal. Such reasons include the following situations:
- the package of documents provided to the tax authorities is incomplete;
- the application contains errors (discrepancies in passport data, registration date, TIN, etc.);
- presence of errors in notarial certification;
- at the time of filing the application, legal proceedings are ongoing against this individual entrepreneur, as a result of which forced liquidation of the business is likely;
- documents were sent to the wrong department of the Federal Tax Service (to be on the safe side, you need to look at the address of the territorial tax authorities in advance);
- unreliability of the data specified in the documents;
- incorrectly signed documents (signed by an unauthorized person).
If you disagree with the reasons for the refusal received electronically, you should prepare a letter on paper, which indicates information about the attempt to electronically close the individual entrepreneur, the receipt of the refusal and the reasons that serve as justification for such a decision.
This should be done, if only because due to confusion in information about individual entrepreneurs, a considerable number of errors appear.
You need to provide the prepared letter to the tax authority serving this entrepreneur.
How long will it take, can the application be rejected?
Immediately after sending the form and documents, within a few minutes information should appear in your personal account that the application has been accepted for consideration. The answer must be given within 5 working days.
The application may be rejected if not all necessary documents are provided or if an error is found in the completed data. Then a request will be sent to the specified address to send the missing papers or to appear in person at the tax authorities for clarification.
After receiving the notification, you can contact the Federal Tax Service to receive a document confirming the closure of the individual entrepreneur.
Independently closing an individual entrepreneur using the State Services portal has made life much easier for entrepreneurs. Now you don’t need to waste time queuing at the tax office , just go to the website and fill out a simple application. If you follow the rules described above, liquidating an individual entrepreneur will not be difficult.
Pros and cons of this method
By providing entrepreneurs with the opportunity to close an individual entrepreneur online, the tax office:
- Simplifies and speeds up the process of winding down activities. You can do without traveling and waiting in line. By following the instructions on the Federal Tax Service website and showing care and patience, achieving your goal will not be difficult.
- Allows you to save money because the businessman does not use intermediaries.
- Makes the business closing cycle accessible. Having an electronic digital signature, you can send an application to the Federal Tax Service from your office or home from a computer with access to the Internet and expect to receive a supporting document.
Although this method of termination is not ideal:
- if the flow of applications to the tax office is large, then receiving a response may take a long time;
- despite the convenience of digital signature, not every entrepreneur has his own digital signature;
- If you make a mistake when filling out an application or when signing the attached documents, the businessman runs the risk of being refused.
In comparison with the advantages of this method of closing a business, the listed disadvantages can be called features of this procedure that should be taken into account.
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