Without an application to close an individual entrepreneur in form P26001, it is impossible to obtain a record sheet from the Unified State Register of Individual Entrepreneurs from the tax authority about the termination of a person’s activities as an individual entrepreneur. It is also necessary to receive notification of deregistration of an individual entrepreneur. Only after going through the procedure for obtaining these documents can you close your individual entrepreneur and deregister from the Federal Tax Service.
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What to do before writing an application
Before filling out the document, you need to pay the state fee for closing. It is 160 rubles.
If employees work for an individual entrepreneur, then it is necessary to notify them of the closure at least two weeks in advance. Preferably in writing. Otherwise it will be a violation of labor laws.
You also need to decide on how to submit your application. You can submit it to the local authority of the Federal Tax Service in paper form, by mail or electronically. But this cannot currently be done through the Public Services portal. The tax authority has its own website and a corresponding section in it. You can submit an application to close an individual entrepreneur there, but to do this you need to have your own digital signature. If there is no electronic seal, then you will have to do it the old fashioned way, in paper form.
What else needs to be done to close the IP
To deregister, you will first need to fire all employees, if any, and then you will need an application form for deregistration of an individual entrepreneur and a document confirming payment of a state fee in the amount of 160 rubles. In Art. 22.3 Federal Law-129 also provides information on submitting reports to the Pension Fund, but in practice this is not required. The service on the official website of the Federal Tax Service of the Russian Federation will help you generate a receipt for payment of the state duty. You should take your passport with you to the tax office and MFC so that employees can identify the applicant.
Requirements for filling
The form will be familiar to those who have applied to open an individual entrepreneur. Requirements for filling:
- All letters must be entered on the form only in printed form.
- All letters must be capitalized.
- It is acceptable to fill only with a black pen, with maximum brightness of the shade. This is due to the fact that the completed document will be processed by machine.
- Each character (including periods, commas, colons, and spaces) needs its own cell.
- The information must completely match the data already available in the system. ID numbers, passports, OGRNIP, TIN and other data must not be distorted. A mismatch of at least one character results in cancellation of the document acceptance.
- Abbreviations and hyphenations are possible only in accordance with the rules of Russian spelling.
- Duplicate information is not welcome.
The machine does not understand and does not accept corrections or illegible written letters.
If you decide to fill out the columns in Word on your computer, then the font size should be 18, and its name should be Courier New.
Components of the application
Since 2013, a simplified form has existed. It includes the following fields to fill out:
- OGRNIP number;
- separately - last name, first name, patronymic;
- TIN number;
- to whom and how is the response to the completed paper issued: to the applicant, his authorized representative, in person or by mail;
- telephone;
- E-mail address;
- signature of the applicant or his authorized representative;
- position, signature and its transcript of the employee receiving the application.
If the applicant does not submit the document personally, but prefers to send it by mail, then there is a space on the paper for the notary’s marks. Any authorized person who has the right to certify a notarial act can also perform the functions of confirming a document.
Important point! You only need to sign in the presence of a tax inspector. If the application is sent by mail (and personal presence is not possible), then a notary must be present when signing.
For reliability, the TIN of the person who is the guarantor of the applicant’s authenticity is indicated. The last point is needed for insurance in case of judicial practice on issues of illegal closure of an individual entrepreneur. The entire lower quarter of the application is left for official tax service marks. There is no need to fill it out.
How to correctly fill out an application to close an individual entrepreneur using form P26001 in 2021?
According to Federal Law No. 129 of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs,” an individual’s application to terminate commercial activities as an individual entrepreneur is submitted to the tax authority by filling out a special form, which is approved by the Federal Tax Service of the Russian Federation.
In pursuance of this provision of the law, Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected] “On approval of forms and requirements for the execution of documents submitted to the registration authority for state registration of legal entities, individual entrepreneurs and peasant (farmer) form p26001 was approved
(application to close an individual entrepreneur). This legal act also develops the basic requirements for filling it out.
Form p26001
(Application for state registration of termination by an individual of activities as an individual entrepreneur) consists of one sheet, which contains four sections. Each section has items with fields for entering information.
First section
contains fields for entering information about individual entrepreneurs contained in the Unified State Register of Individual Entrepreneurs (USRIP). It consists of five fields (items), in each of which certain information about a particular entrepreneur is entered:
- The first field (clause 1.1)
is intended to indicate the main state registration number of an individual entrepreneur (OGRNIP). It consists of fifteen acquaintances; in each acquaintance it is necessary to enter one OGRNIP digit. - In the second, third, fourth fields (clauses 1.2-1.4)
personal information about the individual entrepreneur (last name, first name, patronymic, respectively) is entered. The patronymic name is indicated only if the individual has one according to his passport data. - The fifth field (clause 1.5)
indicates the taxpayer identification number. Just like OGRNIP, TIN is entered one digit into each field acquaintance.
Important!
Information about an individual entrepreneur in form p26001 is indicated in accordance with the information entered in the Unified State Register of Individual Entrepreneurs, and must be in Russian.
Second section
compiles information about the chosen method of receiving documents after the closure of the individual entrepreneur by the tax service. The method for receiving registration documents is selected by indicating in the field the number assigned to the specific option for receiving documents.
Also, in the fields of the second section, enter a contact phone number (the number at which tax officials can contact you) and an email address (e-mail must be specified only if you want to receive documents about the registration action via the Internet).
Third section
is filled out by a tax officer when accepting an application only if you will independently submit documents to terminate your business activity.
Fourth section
filled in by a notary (or other person who has the right to certify citizens’ signatures) when certifying a signature on an application. This procedure is necessary provided that you decide to submit an application to close an individual entrepreneur through a representative.
When filling out an application for termination by an individual of activities as an individual entrepreneur, the procedure for submitting the document should also be taken into account, since the procedure for signing it depends on this:
- If you plan to take the documents on closing an individual entrepreneur to the tax authority yourself, then you need to sign the application in the presence of a tax inspector (you will also present your passport when submitting the documents). In section 3 of form p26001, the official makes a note about signing the document in his presence while simultaneously presenting him with a passport.
- In the event that documents are submitted through a representative or sent by mail, the applicant’s signature must be certified by a notary (this is indicated in section 4 of form p26001), so the application must be signed in the presence of a notary. Additionally, in this situation, it is necessary to issue a notarized power of attorney (if the papers are handed over by a representative) or certify a copy of the passport (for sending the application by mail).
According to the Order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6/ [email protected], you can fill out form p26001:
- Manually. In this case, all letters must be capitalized and printed in black ink. You must enter one letter in one cell of the corresponding field.
- Using a computer. For this purpose, the capital font Courier New, 18 points high, is used. Filling out the document is allowed using a program that, when printed, displays a two-dimensional barcode on paper.
[email protected] dated January 25, it is strictly prohibited:
- Make amendments, additions, and erasures to form p26001.
- Use double-sided printing when printing applications and other documents to close an individual entrepreneur.
It is not difficult to fill out form p26001, but it is worth considering that incorrect completion of the application entails the tax service’s refusal to complete the registration action (the state fee is not refunded). In order to avoid such situations, save time and money, use our service “Prepare an application to close an individual entrepreneur online” when preparing documents for closing an individual entrepreneur. The service will automatically fill out form p26001 according to the data you entered, and our lawyers will check the correctness of its completion and answer all your questions about the procedure for terminating the status of an individual entrepreneur.
We will be grateful for your comments on this material. If you haven’t found the answer to your question or you have comments or suggestions, write to us. Your opinion is very important to us!
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What documents will be needed for submission?
If you express a desire to terminate your activities as an individual entrepreneur, you will definitely need a Russian passport and, if available, a passport of a representative (trusted person). The latter can be a relative, friend, or a specialist hired for this purpose: lawyer, attorney, etc. You will also need notarized copies or originals of the TIN, OGRNIP of the legal entity.
Another important point is a fresh (no later than five working days from the date of application) extract from the Unified State Register of Individual Entrepreneurs. Without it, an application to close an individual entrepreneur cannot be accepted by the tax authority.
The cost of obtaining an extract in our country ranges from 200 to 500 rubles.
How to notify the tax office
In case of a voluntary transition, a notification to the tax service must be submitted no later than January 15 of the year in which the transition is planned. If you decide to change the regime later than this period, then the transition is possible only next year. The recommended form of notification is 26.2-3. Submission of a tax return payable in connection with the application of the simplified system and payment of the tax is carried out within the usual deadlines:
- for organizations - no later than March 31 of the year following the expired tax period;
- for individual entrepreneurs - no later than April 30 of the year following the expired tax period.
In case of termination of an activity in respect of which the simplification was applied, it is necessary to submit a notification within 15 working days after the relevant decision is made.
If you have debts to the Pension Fund
Previously, until 2013, in order to close, it was necessary to provide a certificate from the Pension Fund stating that the open individual entrepreneur had no debts to it. Now the situation is different. You can also close your debts, but they won’t go away. It’s just that the private applicant will have a debt to the Pension Fund. Thus, there is no need to provide a certificate of no debt along with the paper.
The tax authority to which the application was submitted will independently make a request to the pension fund. With any answer, they will close (if all other parameters are in order), only at the same time they will notify the Pension Fund of this fact.
Important nuances
A receipt for payment of the state fee (RUB 160) must be attached to the application (on a paper clip or stapler). If the closure of an individual entrepreneur is carried out in person, and the signature on the completed form is placed in the presence of a tax inspector, then you do not need to use the services of a notary.
The processing time for the application is no more than five working days from the date of application. You can find out about the status of a specific application online through the website of the federal tax service. A valid tax return is required. It is necessary to submit it, even if it is zero. But the legal subtlety of this point is that this can be done both before filing an application to close an individual entrepreneur and after.
