Current form
To fill out a declaration under the simplified tax system when closing an individual entrepreneur, use the form approved by Federal Tax Service Order No. MMV-7-3/99 dated February 26, 2016 (hereinafter referred to as Federal Tax Service Order No. MMV-7-3/99, Procedure).
That is, the same form applies as when submitting a regular simplified taxation system declaration for the year when conducting individual entrepreneurial activities.
Also see “Declaration under the simplified tax system in 2021: form for LLCs and individual entrepreneurs.”
According to the law, an example of a simplified taxation system declaration when closing an individual entrepreneur can be drawn up both on paper by hand and on a computer. In general, the entire report takes 3 sheets.
How to fill out a report correctly
The declaration upon termination of the activities of an individual entrepreneur on a simplified basis is filled out in the same form as a regular report. The last time it was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] , the same form is valid in 2021. We will look at a sample filling below. First, you should understand one nuance - the tax period code.
In order to fill out the declaration, it is said that the period code must be taken from Appendix No. 1. It provides a table from which, at first glance, it follows that when closing an individual entrepreneur, you need to select code 96. But from the explanations under the table it becomes clear that in this case it will be suitable code 50. It is intended for those entrepreneurs who have completely closed their business. But code 96 should be indicated to those individual entrepreneurs who cease only the activity for which they applied the simplified procedure. At the same time, other areas of business remain, that is, the entrepreneur is not deregistered.
And now step-by-step instructions for filling out the declaration of an individual entrepreneur deregistered in 2021 (STS 6%, without employees).
Initial data
Elena Aleksandrovna Antonova from Zvenigorod, Moscow Region, was registered as an entrepreneur on the simplified tax system without employees. In 2019, she decided to close. On September 23, the individual entrepreneur was deregistered. The information for filling out the declaration is given in the table.
Tax period code
In the vast majority of cases, they fill out a simplified taxation system declaration when closing an individual entrepreneur for less than a full year. Therefore, in her header, in the field with the tax period code, you need to enter the number “50”:
It means the last tax period upon termination of activities as an individual entrepreneur (according to Appendix No. 1 to the order of the Federal Tax Service No. MMV-7-3/99). Let us clarify that in practice, tax authorities ask you to indicate the code “50”, and not “96”.
Declaration when closing an individual entrepreneur on the simplified tax system
An entrepreneur may decide to cease operations for various reasons. For example, the business does not bring the expected profit. Or, on the contrary, it has gone uphill, and to work with larger customers you need to open an LLC. In any case, after deregistration, you must report to the Federal Tax Service for the last tax period, even if only a few days were worked in it. Let's look at how a declaration is filled out when closing an individual entrepreneur without employees, who used the simplified tax system with the object “Income”.
Filling out sections
Sections 1.1 (object according to the simplified tax system “Income”) and 1.2 (“Income minus expenses”) of the declaration do not have any fundamental features in filling out when closing an individual entrepreneur. Here's what they usually say:
- OKTMO;
- tax (advance payments thereon);
- by what amount you reduce the tax or have to pay extra to the budget.
But Sections 2.1.1 (object “Revenue”) and 2.2 (“Revenue minus expenses”) - where the tax is calculated - have a common filling feature. When closing an individual entrepreneur, the value of each declaration indicator (income, expenses, amounts of insurance premiums, trade fees, tax amount according to the simplified tax system) for the last reporting period (quarter/half-year/9 months) is repeated in the line for the tax period of the corresponding indicator.
For example, this is how it looks for the “Revenue” object (let’s agree that the income was only in the first quarter of 2021):
Rules for filling out a declaration when closing an individual entrepreneur. or fill out online
In this article we will talk about the features of filling out a declaration by an individual entrepreneur who has expanded his activities.
A declaration under the simplified tax system upon termination of activity is submitted no later than the 25th day of the month following the month in which the activity was terminated. That is, if the activity was completed in September 2021 (no matter what date), then reporting must be submitted by October 25, 2021. This is stated in paragraph 2 of Art. 346.23 Tax Code of the Russian Federation. Please note that the Code states that the date is determined by notification (clause 8 of Article 346.13 of the Tax Code of the Russian Federation).
But when an organization is liquidated or an individual entrepreneur is closed, this notification is not issued. This is confirmed by letter No. GD-4-3/ [email protected] dated August 4, 2014, which states that the exclusion of a taxpayer from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities automatically terminates the special regime. Based on this document, we can conclude that the deadline for filing the declaration is determined by the established date for current activities - April 30 (this is stated in the letter of the Ministry of Finance of the Russian Federation dated No. SD-3-3/1530 on April 8, 2021).
The legislation has not yet regulated the issue of when reporting must be submitted - before April 30 or before the 25th day of the month following the termination of activity. Therefore, to avoid penalties, we advise you to use the shortest possible period.
In case of closure of an individual entrepreneur, the same declaration is submitted as for annual reporting - forms according to KND 1152017. The form of the declaration, as well as the procedure for filling it out, is regulated in the order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated February 26, 2021 . Over the subsequent years, the procedure for filling out and the declaration form have not changed, so reporting must be submitted in accordance with this document.
The rules for filling out a document in the event of termination of activity are similar to the rules used when preparing annual reports. But there are several differences:
- The tax period code is not 34, as in annual reporting, but 50;
- since the individual entrepreneur ceased operations before the end of the year, there will be dashes in those reporting periods that were not completed.
- Insurance premiums paid after the date of termination of activity are not taken into account.
Let's consider filling out a declaration on the occasion of termination of the activities of an individual entrepreneur. This sample was generated automatically using the form located in the left column of the site.
Initial data to fill:
IP Vosmerkin Nikodim Panteleevich.
The date of entry into the Unified State Register of Entrepreneurs about the termination of activities is 08/13/2019.
Income received in the 1st quarter - 454,551 rubles, in the 2nd quarter - 333,211 rubles, in the 3rd quarter - 123,041 rubles. Nikodim Panteleevich received income in the 3rd quarter before the closing date of the individual entrepreneur. They will not be reflected in the line of the reporting period “9 months”, but will be transferred to the line “Tax period”.
Filling example
Let’s agree that individual entrepreneur Vladimir Viktorovich Krasnov, being on the simplified tax system “Income,” was expelled from the Unified State Register of Individual Entrepreneurs on April 11 of his own free will due to closure.
Income for the first quarter of 2021 totaled 220,000 rubles. He paid tax in the amount of 13,200 rubles. (RUB 220,000 ×6%).
For the first quarter of 2021, individual entrepreneur Krasnov paid insurance premiums of 17,063 rubles. This amount exceeded the tax payable to the budget, since it consisted of:
- fixed insurance premiums to the Pension Fund for the first quarter. (RUB 7338.50);
- fixed contributions to compulsory medical insurance for the first quarter. (RUB 1,721);
- 1% in the Pension Fund of the Russian Federation on income over 300,000 rubles. for the whole of 2021 (RUB 8,003.32).
Here the link shows a complete EXAMPLE OF COMPLETING THE DECLARATION OF THE STS WHEN CLOSING AN IP, which can also be downloaded for free.
Individual entrepreneurs with the “Income” object can reduce the tax by the amount of insurance premiums paid before the date of termination (!) of the individual entrepreneur’s status.
Insurance premiums paid after the date of termination of business activity cannot be (letter of the Ministry of Finance dated August 27, 2015 No. 03-11-11/49540).
Also see “How to fill out the latest simplified taxation system declaration when closing an individual entrepreneur.”
Read also
23.04.2019
Reporting when closing an individual entrepreneur in 2021 - taxes, contributions, declarations of the simplified tax system, UTII, etc.
Termination of a citizen’s activities as an individual entrepreneur is not limited only to submitting form P26001 and paying the state fee. In this regard, the following questions often arise: when closing an individual entrepreneur, what declarations and reports need to be submitted? Is it necessary to additionally deregister as an employer? Let us answer these questions in more detail.
Tax reporting when closing an individual entrepreneur
The deadline for submitting “liquidation” declarations depends on what taxation regime the individual entrepreneur applies.
Simplified taxation system (STS)
When deregistering an individual entrepreneur using the simplified tax system, the declaration must be submitted no later than the 25th day of the month following the date when an entry was made in the Unified State Register of Citizens about the termination of the citizen’s activities as an individual entrepreneur.
For example, a record of the termination of an individual entrepreneur’s activity was made in the Unified State Register of Entrepreneurs on September 20; the former entrepreneur must submit a declaration under the simplified tax system no later than October 25.
Note: an individual entrepreneur can submit a simplified declaration simultaneously with an application for termination of activities.
When closing an individual entrepreneur, the declaration is filled out in the same form as a regular annual one, the only thing is that in the “Tax period (code)” field the value 96 is indicated , and not 34 as usual.
Download the form for the KND 1152017 tax return for the tax paid in connection with the application of the simplified taxation system.
Instructions for filling out a declaration under the simplified tax system – download
Figure 1. Title page of the “liquidation” declaration of an individual entrepreneur on the simplified tax system
Unified tax on imputed income (UTII)
For entrepreneurs, the legislation does not provide for separate deadlines for submitting a declaration upon deregistration, as, for example, for simplifiers. It is handed over in the general manner and in accordance with the established clause 3 of Art. 346.32 of the Tax Code of the Russian Federation, the deadline is no later than the 20th day of the month following the reporting quarter.
The only difference in the procedure for filling out these reports is the tax period code. Depending on the quarter for which the “liquidation” declaration is submitted, the following tax period codes are indicated on the Title Page:
- 51 – when closing an individual entrepreneur in the first quarter;
- 54 – when closing an individual entrepreneur in the second quarter;
- 55 – if the individual entrepreneur ceased operations in the 3rd quarter;
- 56 – if the individual entrepreneur ceased operations in the 4th quarter.
Let’s say that an individual entrepreneur ceased operations (the corresponding entry was made in the register) on February 1, he must submit a declaration by April 20, indicating the tax period code on the Title Page - 51.
