In modern Russia, a large number of people who are engaged in entrepreneurial activities or provide services prefer to register their business as an individual entrepreneur. To officially become an individual entrepreneur, the owner must present documents to the tax service and pay the state fee for opening an individual entrepreneur. But there are a number of cases when the owner decides to close his individual entrepreneur.
How to close an individual entrepreneur correctly
In accordance with the provisions of the law, in order to liquidate the individual entrepreneur in 2021, the businessman completes the package with the following papers:
- an application for termination of commercial activities, drawn up in form P26001, provided for by the classification;
- a receipt confirming payment of the state fee;
- passports, SNILS certificates and TIN of the applicant.
To close an individual entrepreneur, an entrepreneur applies to the government agency that registers enterprises - the tax department.
Additionally, issues related to:
- contributions to the Pension Fund;
- repayment of budget debt to government bodies;
- additional commercial services.
When paying the state duty, you are required to provide information about the payer's details. The individual entrepreneur is liquidated within five days, excluding weekends, from the date of submission of documentation to the tax department. If the papers are submitted and the issues that arise are resolved, the applicant is given a document confirming the provision of the necessary information and the liquidation of the individual entrepreneur.
A preliminary request is submitted to the Pension Fund regarding the repayment of debt before the final cessation of the enterprise. If an individual entrepreneur has a debt to social services, the entrepreneur may be subject to a large fine, and the tax office will refuse to liquidate the enterprise.
Main stages of individual entrepreneur liquidation
Closing an individual business will not be difficult for you if you immediately do everything correctly and carefully.
To do this you need to go through several steps:
- Providing all necessary reporting (find out below for all individual entrepreneur reports on the simplified tax system) to all government bodies (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund). This is a mandatory condition (even if the tax period has not yet ended).
- Conducting payment reconciliation of all current and past payments. If available, pay off existing debt. It is possible to close an individual entrepreneur with debts, but this is not a simple and lengthy procedure. In this case, all your debts as an entrepreneur will be transferred to you as an individual. Don't allow such situations to happen.
- Deregistration of cash register equipment (CCT). It is better to start by solving this issue.
- Dismissal (if any) of all employees. Be sure to submit reports and notify the Employment Center.
- Close your bank accounts and destroy the seal (if necessary). Legislation in business activities does not provide for the obligatory fact that an individual entrepreneur has a seal, as well as evidence of its destruction.
- Having fulfilled all the above requirements, you need to write an application in form P 26001. Here you will need to indicate your contact information, full name, tax identification number and check how you can send documents confirming the entry into the Unified State Register of Entrepreneurs about your closure or refusal to register the specified information.
- Submit the specified application to the state tax service authority at the place of registration.
- Pay the state fee for closing an individual entrepreneur.
The concept of state duty and its size
Of course, you can’t go anywhere without paying for government services. And no one will consider your package of documents without a paid receipt.
State duty is a monetary fee that must be paid to the state for services rendered by it, represented by its bodies and officials. It is established at the legislative level in a clearly defined amount. Its main purpose is to confirm the completion of legally significant actions.
When carrying out entrepreneurial activities, we begin paying fees immediately from the first minute of registration (more precisely, even before it). With the same payment we finish running our business. In these cases, the only difference is the size. For opening - 800 rubles , for closing - 160 rubles (or 20% of the amount paid at opening). The amounts of these amounts are fixed in the Tax Code of the Russian Federation.
Sending documents by mail
If an entrepreneur cannot go to the tax office in person, the documentation is sent by mail. The papers are sent by registered mail with a mandatory description of the contents of the package.
In case of incomplete set or discrepancy of the submitted papers, the paid state duty is not refunded. The fee will have to be paid again. To avoid misunderstandings and additional financial expenses, you need to resolve all issues related to closing the enterprise in a timely manner, and collect documentation according to the list provided by law.
Where can I get a current form to fill out?
The receipt form can be obtained from the tax office at the registration address of the individual entrepreneur or LLC or downloaded from the official portal of the department.
To pay, you need to know the details of the Federal Tax Service where the company is registered. They must be clarified so that the payment goes through correctly and reaches the correct recipient.
Articles:
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What fines can the tax office send after the closure of an individual entrepreneur and why?
Receipt for closing an individual entrepreneur
The receipt form for payment of the state duty for closing an individual entrepreneur is filled out indicating:
- Full name and registration address;
- TIN code;
- bank with the applicant’s account number and details of the financial organization;
- details of the payment recipient, including account number, KBK, INN, KPP and OKTMO.
The receipt for closing an individual entrepreneur in 2021 consists of two parts, one of which is issued to the payer, the second remains in the bank where the operation was carried out. Each half indicates the date of payment and signature of the payer.
The paid receipt is attached to the set of papers submitted to the branch of the Federal Tax Service.
Hotline for citizen consultations: 8-800-350-57-94
How to fill?
If an entrepreneur is a follower of the “classics”, then he can pay the state duty by personally visiting the bank and filling out a receipt.
This is what a sample receipt generated by the “Payment of State Duty” service looks like:
What details will be required?
You can fill out the document to pay the state duty manually. You will need to enter the necessary data and details yourself:
- Full name of the entrepreneur and address of residence;
- payment receiver;
- budget classification code (KBK);
- payment type;
- payment Description;
- payment type;
- amount of payment.
This method has disadvantages:
- The human factor does not exclude errors when filling out a receipt. One wrong number and the payment will be sent to the wrong address.
- It takes a long time and for some it is not as easy as it seems.
Below is a sample receipt for payment of the state duty for closing an individual entrepreneur in 2021.
KBK duties on liquidation of business
This is a necessary and important detail when paying state duty. If the receipt is generated using the tax service website, the code is written automatically.
If the receipt form is filled out in a banking organization, then you need to enter the BCC in the appropriate field:
- 18210807010011000110 – when registering the liquidation of a business with the Federal Tax Service;
- 18210807010018000110 – when applying through the MFC;
- 18210807010018001110 - when applying in electronic form and issuing through multifunctional centers.
Business in Russia pays a lot of attention to make it feel comfortable in difficult economic conditions. Many procedures related to registration and conduct of business activities, including registration of termination of the activities of individual entrepreneurs, are being simplified.
If a businessman independently decided to “close down,” then there are good reasons for this: some are simply retiring from business, while others, on the contrary, are “growing.” All that remains is to wish such business entities to go through this procedure without any problems and success.
Payment through a Sberbank branch
One of the easiest ways to pay the state fee for closing an individual entrepreneur is to visit a Sberbank branch. It is important for the payer to correctly indicate his data and information about the recipient.
The tax service details included in the state duty payment receipt are individual for each department branch. An entrepreneur can check the data by calling the Federal Tax Service. If an error is made when specifying the details, the payment will have to be made again.
The entrepreneur must prove his identity by presenting his passport. If you have any questions about filling out the receipt, a representative of the financial institution will help. For a form filled out by a bank employee, you will need to pay an additional 20 rubles, which is confirmed by a separate check.
Payment through Sberbank online
Another convenient option for paying state fees for terminating activities is to contact the Sberbank online service. Payment is also possible through the official website of Sberbank.
To pay the state fee, you will need:
- Login to the site or application.
- Go to the tab with payments and transfers.
- In the name of the recipient structure, indicate the name of the tax department branch.
- Provide passport details and other information about the payer.
- Select the type of state duty.
If funds are transferred by non-cash method, the printed receipt must be certified at the branch of the financial institution.
The document is recognized as valid if it has the employee’s signature and the bank’s seal.
This you need to know: How to pay a debt to bailiffs through Sberbank-Online
Payment via MFC
Services for paying the state fee for closing an individual entrepreneur are provided by a network of MFCs opened in Moscow and other cities of the Russian Federation. Pre-registration on the official website will help you avoid wasting time in queues.
On the appointed date and time, you must go to the MFC with your passport and TIN. An employee of the center will perform the operation to pay the state duty. The procedure will take no more than ten minutes.
Documents can be sent to the MFC by mail if the entrepreneur does not have enough time to visit the authorities.
How to close when you have debts
If you have debts, you can close without paying them off. That is, an individual can pay off existing debts after the business has officially closed. In this case, the procedure is exactly the same - you will need a receipt for payment of the state fee for closing an individual entrepreneur, scanned copies of your passport and a corresponding application.
Attention:
Tax officials do not have the right to demand that you pay the debt. If they do this, then they are exceeding their authority and can be punished.
In this case, you can not pay off your debts at all by declaring yourself bankrupt, but this is a rather dubious step. Firstly, your property will be described and sold, secondly, you will not be able to open again for some time, thirdly, if there is no property, then a burden will hang on you, and provided that you get settled officially, you will They will begin to calculate a percentage of your salary.
As you can see, there is nothing scary or difficult about closing. If you have an electronic key, then the easiest way to complete the procedure is through the government services website. If it is not there, then just go to the desired branch to submit an application - the procedure takes a few minutes and is carried out as correctly as possible. You will be able to pick up the closure documents 5 days after submitting the application.
Liquidation of individual entrepreneurs through State Services
To pay the required state fee for closing an individual entrepreneur through State Services, you will need to first register on the resource. Having passed identification on the portal, the businessman creates a personal account, after logging in to which you will need:
- Click on the button to add an organization and indicate its affiliation with an individual entrepreneur.
- On the list.
- Select the electronic form for performing the operation and enter personal information.
- Attach the necessary documents.
- Send a request for registration to the Federal Tax Service.
If everything is done correctly, a confirmation of the closure of the enterprise will be sent to the applicant by e-mail within the five working days provided for by law.
When can they refuse to close an individual entrepreneur?
Such cases are spelled out in Article 23 of the Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.
You will be denied closure of an individual entrepreneur if you have not submitted all the documents for closure, submitted them to the wrong tax office, did not have the documents certified by a notary when necessary, the document was signed by an unauthorized person, etc.
In this regard, it is better to deregister the cash register or close the current account after you learn about the positive decision to close the individual entrepreneur.
Cashless payment via the Internet
Online payment of the state duty for terminating the activities of an individual entrepreneur is carried out through the tax service portal.
Procedure:
- Log in to the official portal of the tax department.
- Select the section on payment of state duty.
- Place a dot opposite the line “due to termination of activity” with the amount of 160 rubles.
- Enter your full name, residential address and Taxpayer Identification Number - the last condition is mandatory if the fee is paid by transfer.
- After checking the entered data, the payment button is pressed.
- Select the method of transferring funds - by bank transfer.
- Click on the icon of Sberbank or other financial organization.
- Generate a receipt and make a payment by clicking the appropriate confirmation.
A payer who closes an individual entrepreneur and ceases business activities will receive a message on his mobile phone containing a special code. After entering this number, the payment will be processed.
An alternative option is to choose cash payment. In this case, an electronic form of receipt is generated, which should be printed and paid at any financial institution. In this case, you will not have to fill out the form. The businessman will only have to sign in the appropriate boxes, and the remaining information will be filled in automatically.
When choosing a financial organization through which funds are transferred to pay the state fee for closing an individual entrepreneur, the entrepreneur checks the icon of the desired structure.
How to pay the state fee for closing an individual entrepreneur in 2021?
In 2021, IP owners have the opportunity not to pay the state duty for terminating the activities of an individual entrepreneur. This is due to the fact that the Federal Tax Service now has the opportunity to submit documents on closing an individual entrepreneur electronically. With this method of filing an application, the state fee for deregistration of an individual entrepreneur is not paid. But in order to submit documents to the tax office electronically, you need to have an electronic digital signature (EDS). The cost of digital signature per year for individuals engaged in entrepreneurial activities varies from 1,400 rubles per year to 3,000 rubles.
Using an electronic signature, an individual can not only deregister an individual entrepreneur, but also submit documents for its registration with the Federal Tax Service, gain open access to all functions of the State Services portal, take part in trading on tender sites, submit applications to government bodies, and also use an electronic signature to apply for a loan online.
The second option for submitting an application requires the personal presence of the owner of the individual entrepreneur or his representative, with a notarized power of attorney. In this case, you will have to pay the state duty for closing an individual entrepreneur to the tax office. The amount of state duty for 2021 is 160 rubles.
To pay the state fee, there are several options:
- When visiting a Sberbank branch in person;
- Through Sberbank online;
- In the territorial MFC;
- Through the State Services website.
To close an individual entrepreneur, you need to obtain details for paying the state fee. When paying through online services, it is generated automatically when entering information about the individual entrepreneur. If the receipt for payment of the state duty for closing an individual entrepreneur will be paid through a bank branch, then first it must be generated on the Federal Tax Service website.
Payment of state duty through a Sberbank branch
To pay the state duty through Sberbank, you need to generate a receipt on the Federal Tax Service website nalog.ru. On the site you need to go to the tab for individual entrepreneurs.
In the “All services for individual entrepreneurs” tab, find “Payment of taxes and duties”. This is where the “Payment of state duty” function is located.
In the list of services presented, you need to select “State fee for registration of individual entrepreneurs”. This tab will display a list of fees for registration and deregistration of individual entrepreneurs. However, you must carefully choose the method of generating a receipt. The state duty can be generated for payment through bank branches or when applying through a multifunctional center.
If payment is made in cash, then in the fields that appear you will only need to fill in the Last Name, First Name and residential address of the owner of the individual entrepreneur. If the user wishes to pay the state fee via electronic means, then the required field to fill in will be the TIN number of the individual entrepreneur.
The receipt for payment of the state fee must be saved in PDF format and printed. Put two signatures on the receipt and pay at the Sberbank cash desk. A receipt for payment of the duty must be attached to the application for closing an individual entrepreneur and other documents required by the tax authority.
Payment of duties through Sberbank-online
It will be very convenient for Sberbank clients to pay the fee through the Sberbank-online application. To do this, the bank client needs to log in to the Sberbank website. Enter your login and password in the fields to fill out. After this, a one-time code will be sent to the number linked under the agreement with the bank. This is necessary for the security of transactions carried out through Sberbank online. In the application or website, the client selects the “Payments and Transfers” tab. In the field for selecting the required organization, the user writes the name of the Federal Tax Service or Tax Inspectorate INN, if it is known.
Next, you need to fill in the fields with the passport data of the owner of the individual entrepreneur and the address of his place of registration, as well as his passport, indicate information about the individual entrepreneur. And choose the type of state duty for closing an individual entrepreneur. Funds will be debited from the account assigned to Sberbank-online or can be deposited in cash.
The document confirming payment of the state duty can be saved and printed for submission to the Federal Tax Service. The receipt can be printed from your personal account and at the bank office, asking the employee to verify it with a signature.
Payment of state fees through the MFC
You can submit documents for closing an individual entrepreneur at the offices of the multifunctional center. This will require the same package of documents as those required to provide the tax office. When liquidating an individual entrepreneur through the MFC, the waiting time for a decision may take up to 8 working days from the time the application is submitted to the center employee. However, you should check with the MFC at the place of application whether they provide services for accepting documents for the liquidation of individual entrepreneurs, since not all centers provide this opportunity.
When applying through the MFC, the state fee does not change and is 160 rubles. You can pay for it through the website of the Federal Tax Service, State Services or in the terminal installed at the MFC, if there is such a function.
