Refusal to liquidate IP grounds. Algorithm of actions upon receipt of a refusal to close an individual entrepreneur due to non-payment of debt in a pension fund. Video: how to close an individual entrepreneur - what to do after liquidation

Nowadays, a considerable number of people have already acquired experience in commercial activities as an individual entrepreneur, and they are extremely well aware of all the nuances of the procedure for opening an individual entrepreneur. Commercial activity can develop in completely different ways, some remain satisfied with the status of an individual entrepreneur for many years, others, having received a considerable income, understand that they are cramped within the framework of an individual entrepreneur and are going to open a full-fledged company, while others get unsuccessful experience in commerce and are going to stop their activities as an individual entrepreneur.

One way or another, most individual entrepreneurs will sooner or later have to face the procedure for closing an individual entrepreneur in 2017.

This procedure consists of several interrelated parts, some of them are quite easy to do on your own, and some of them are difficult to solve on your own without turning to qualified specialists. Let's look at the steps of the procedure closure of individual entrepreneurs in more detail.

Justification for the decision to close the individual entrepreneur

Formally, an individual can terminate his activities as an individual entrepreneur at any time, at any time convenient for him. But, in practice, regulatory authorities require clarification reasons for terminating commercial activities as an individual entrepreneur. The reasons will need to be indicated in a special statement. As a rule, most people indicate that their activities do not cover the costs of renting premises, ordering goods and paying taxes. You can also write about changing the format of commercial activity or refer to health and family circumstances. Controlling authorities cannot refuse to close an individual entrepreneur for the reason that they did not like the applicant’s motivation or due to the new laws of 2017. Therefore, you should not pay too much attention to this point.

Preparing reports

Before visiting the tax office, it is necessary to prepare all possible financial documentation about the activities of the individual entrepreneur for all years of existence. I can confidently assure that such preparation cannot be superfluous. I recommend contacting the tax office where the individual entrepreneur status was opened., this can save significant time.

A couple of years ago, an individual entrepreneur could be closed only if all debts and fines were paid before filing an application, but modern legislation requires the closure of the status of an individual entrepreneur in parallel with debts and fines. And if for some reason the individual entrepreneur has not fulfilled his financial obligations, then they will remain relevant even after its closure.

Need to request data on payment of insurance premiums from the relevant authorities. If debts are discovered, they should be paid off even before the procedure for closing an individual entrepreneur; such a recommendation is not mandatory, but can significantly simplify life during the immediate procedure for closing an individual entrepreneur at the tax office.

Many lawyers recommend initially fulfilling all financial obligations, paying taxes and fines, and only then submitting an application to close an individual entrepreneur, this way you can make this procedure the most painless and not too labor-intensive.

It should be remembered that the longer the individual entrepreneur’s activity lasted, the larger package of documents the tax service will request.

Submitting an application

Armed with the entire package of documents on financial reporting, you can safely go to the tax office, as mentioned above, preferably it should be the tax office, where the status of an individual entrepreneur was obtained.

Among the additional documents you you only need a passport. All that remains is to fill out a special application, which can be found on the World Wide Web without the slightest effort, but I would not recommend coming to the tax office with an already completed application, since some items should be filled out in the presence of a notary and with his subsequent notarization of the documents. The application must be certified by a notary only in cases where the submission of documents for closing an individual entrepreneur will be carried out without the direct participation of an individual entrepreneur, for example, a spouse will submit these documents due to the poor health of the other half. In other cases, the help of a notary is not needed and it is enough to simply come to the tax office with an application or write it there.

The basic rule of all government agencies also applies here - the presence of errors and unreliable information in the application is a good reason for not accepting it.

You should ask the civil servant to read the application for errors and inaccuracies, and only then leave the office.

Question of current accounts

The current legislation of our country does not indicate what should be done with the current account of an individual entrepreneur after its closure. But following the basic principles of entrepreneurial activity and the recommended norms of tax legislation, we can come to the conclusion that the current account that the individual entrepreneur used to use should still be closed in order to avoid troubles of the most unexpected nature.

To do this, it is enough to contact the bank with a standard application; some banks may request documentation that will indicate the closure of the individual entrepreneur. And then you need be sure to inform the tax service about the closure of the payment account, since the law provides for a fine for individual entrepreneurs for concealing this information. And if we take into account all the specificity of our tax service, then it can issue this fine even after the cessation of the existence of the individual entrepreneur, so do not be lazy to notify it about the closure of the current account.

Features of liquidation of individual entrepreneurs with employees

Closing an individual entrepreneur who operates with hired employees, is a procedure that is almost identical to simply closing the IP, but has its own characteristics.

Let's look at them in more detail.

The very fact of closure and individual entrepreneurs is defined by our legislation as a valid reason for dismissing employees, but before this, you need to notify the employment service about the termination of employment contracts, two weeks before the actual dismissal. Employees should also be aware of the upcoming closure of the individual entrepreneur, which will be accompanied by their subsequent dismissal.

Extremely important so that the corresponding orders for the dismissal of each individual employee are issued within the time limits prescribed by law before the immediate liquidation of the individual entrepreneur. It is important to understand that it is impossible to close an individual entrepreneur with the employees working in it, and drawing up an order to dismiss an employee after submitting documents for liquidation of the individual entrepreneur is a very gross violation of labor legislation, which can cause significant penalties from regulatory authorities.

Employees’ employment contracts should be reviewed; they may contain a special clause, according to which they have the right to monetary compensation if they are fired due to the liquidation of an individual entrepreneur; failure to pay it is also a gross violation of the labor legislation of our country.

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Closing an individual entrepreneur is a relatively simple procedure, but it has some nuances, knowledge of which can affect both the time it takes to review documents and the result. From our article you will learn about what documents are needed for closing, in what ways and where they can be submitted, how long all the actions will take and what the cost of the procedure is in 2019.

What is needed to close an individual entrepreneur, what documents are required for this

The basic legal norm that serves as the basis for the liquidation procedure of a business is Article 22.3 of the Federal Law “On State...” dated 08.08.2001 No. 129. Paragraph 1 of this article determines the list of necessary documents that the tax inspectorate will require from the entrepreneur.

These include:

an application drawn up on form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On approval...” dated January 25, 2012 No. ММВ-7-6/25@);
a receipt (payment order with a bank stamp) confirming payment of the state duty.

In addition, the entrepreneur will be required to confirm that the register of employees and data on their work activities for the last year have been transferred to the Pension Fund. True, this issue is relevant only for those individual entrepreneurs who are employers; this requirement does not apply to individual entrepreneurs without employees.

It is also important to remember that the individual employer has the right to submit a certificate from the Pension Fund of Russia on the provision of information about its employees, but may not do this. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interdepartmental interaction with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of Article 23 of Federal Law No. 129, failure to submit information about employees to the Pension Fund of the Russian Federation is grounds for the tax inspectorate’s refusal to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the Unified State Register of Individual Entrepreneurs on the basis of a corresponding court decision (about bankruptcy or a ban on a specific citizen to carry out business activities).

Fill out form P26001

You can fill out an application to close an individual entrepreneur in two ways: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (all of them are divided into squares), you need to remember a few simple rules:

The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a guide, not lowercase letters.
Only one symbol is placed in each square; nothing is placed in empty ones. Filling out the line always starts on the left side, that is, the first digit of the entrepreneur’s TIN must be written in the leftmost square of the corresponding form field, etc.
All designations are indicated in a row, without spaces.

What you need to indicate

The P26001 form itself occupies 1 A4 page and includes 4 sections. In section No. 1, you must indicate information about the individual entrepreneur: register number, initials and TIN of the entrepreneur.

In section No. 2, in a single square, the individual entrepreneur needs to enter a number from 1 to 3, depending on how he wants to receive an extract from the Unified State Register of Entrepreneurs about the closure of his business. The methods and their corresponding codes are indicated on the form itself.

Below in two lines you must indicate the contact information of the individual entrepreneur (telephone and email address). Under the contact information on the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by tax office employees. As for section No. 4, when submitting an application directly to the tax office or through the MFC, you do not need to fill it out.

It is provided in the form in case an entrepreneur sends documents remotely, without being able to personally present his passport to employees of the tax office or MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local government performing notarial functions). Below is the TIN of the notary. All other information about him will be present on the identification label.

State duty for liquidation of individual entrepreneurs

The amount of the duty for liquidation of a business is calculated according to the rules of sub. 7, paragraph 1, Article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registering individual entrepreneurs. Since for registration of individual entrepreneurs in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, accordingly, is 160 rubles.

The duty is paid through a bank to the treasury account of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the Federal Tax Service website.

How to close an individual entrepreneur yourself, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an individual entrepreneur in 2019 include 3 stages:

Submission of documents for closing an individual entrepreneur.
They are processed by specialists from the MFC and the tax office.
Obtaining an extract from the Unified State Register of Individual Entrepreneurs regarding the termination of activities.

Now we will analyze the procedure for closing an individual entrepreneur in more detail, taking into account the features of various methods of submitting documents. Thus, submitting them directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Having received the documents, the employee of the Federal Tax Service or MFC issues a corresponding receipt indicating the date of acceptance, as well as the initials and signature of the person accepting.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have an electronic signature. To submit in this way, you can use both the corresponding service on the website of the regional tax office and the entrepreneur’s personal account. After accepting electronic images of documents, the tax office responds by sending a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can send documents for closing an individual entrepreneur through a notary, in accordance with paragraph 1 of Article 9 of Federal Law No. 129. In this case, the notary himself must translate the application and receipt received in paper form into electronic form and send them to the tax office. The correspondence of electronic images to the originals is confirmed by the notary's digital signature.

Processing documents, obtaining results

According to paragraph 1 of Article 8 of Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. The period begins to be calculated from the moment paper or electronic documents are received by the inspectorate.

When conducting the procedure through the MFC, you should take into account the requirements of paragraph 1 of Article 9 of Federal Law No. 129, which regulates the procedure for interaction between the MFC and the Federal Tax Service. So, after accepting the documents, the MFC specialist must forward them electronically to the Federal Tax Service no later than the next working day after the day of acceptance. Consequently, the liquidation period is extended by several days.

If the documents are completed correctly and the individual entrepreneur has sent the necessary information to the Pension Fund, the business is successfully liquidated, i.e., a corresponding entry about the termination of the individual entrepreneur’s status is made in the register.

The applicant is given a sheet of extract from the Unified State Register of Individual Entrepreneurs, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the Federal Tax Service, only in paper form.

Thus, obtaining an extract sheet is possible directly from the Federal Tax Service, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. A citizen can also send his representative with a power of attorney to receive an extract from the Unified State Register of Individual Entrepreneurs. The method of receipt should be determined in advance, since it must be indicated in form P26001.

Termination of the activities of individual entrepreneurs in 2019 without hired employees, with employees, with debts

When closing an individual entrepreneur with employees, the entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. Thus, according to parts 1 and 2 of Article 307, an employer-entrepreneur may terminate a contract with an employee on the same grounds as the organization. In the case under consideration, this is sub-clause. 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur in 2019 without hired employees, then the important fact is that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory...” of December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On mandatory...” dated July 24, 1998 No. 125-FZ, an entrepreneur is not an insurer if he did not enter into employment contracts during the period of his activity. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract, nor provide any information to the Pension Fund of the Russian Federation, the Social Insurance Fund and other bodies.

Notice of dismissal

It will be necessary to notify the employee about dismissal in advance, as well as pay him severance pay, only if such responsibilities of the individual entrepreneur are provided for in the employment contract. The warning period and the amount of benefits are also determined based on the content of the employment contract (Part 2 of Article 307 of the Labor Code of the Russian Federation).

Do not forget that during liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment...” dated April 19, 1991 No. 1032-1, the individual employer must notify the employment center 2 weeks before the start of layoffs. The written notice will need to include:

position and profession of each employee;
qualification requirements for him;
terms of remuneration.

Registration of dismissal upon closure of individual entrepreneurs with employees

Termination of an employment contract with an individual entrepreneur is carried out in two stages (the procedure itself begins before filing a liquidation application with the Federal Tax Service):

A dismissal order is issued. The employee must be familiarized with it against his signature, in accordance with parts 1 and 2 of Article 84.1 of the Labor Code of the Russian Federation. To fill out the order, you can use form T-8, approved by the Decree of the State Statistics Committee of the Russian Federation “On approval...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
On the day of dismissal, the employee is paid and given the following documents:

work book with a record of dismissal;
certificate 2-NDFL;
certificate of earnings for the last 2 years;
certificate of pension insurance contributions.

After the dismissal of the last employee, the individual entrepreneur should be deregistered with the Pension Fund and the Social Insurance Fund. Deregistration from the Pension Fund of Russia, in accordance with paragraph 1 of Article 11 of Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service during the liquidation of the individual entrepreneur, i.e. the entrepreneur himself does not need to do anything. It is necessary to deregister from the FSS. To do this, in accordance with paragraph 3 of Article 6 of Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ..." dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can contact the Federal Tax Service with an application for liquidation of the individual entrepreneur.

Thus, closing an individual entrepreneur in 2019 is relatively simple - you only need two documents for this: an application and a certificate of payment of state duty. The procedure becomes a little more complicated only when the entrepreneur has employees, since they must be fired before liquidation of the individual entrepreneur. The basis for dismissal in this case is subclause 1 of part 1 of Article 81 of the Labor Code of the Russian Federation.

Many owners of their own business, faced with the need to quickly liquidate their debts, often stumble upon illegal “blackmail” from government officials. The reason for the refusal is the (unfounded) demands to pay off creditors. Few people know that today such statements are unlawful.

Closing an individual entrepreneur with debts is possible without a certificate of absence of debts. This procedure is initiated upon availability of an application (form P26001) and a receipt for payment of the duty. By law, the business owner is not even obliged to confirm the provision of individual information to the pension authority (tax officers have the right to demand this information from the pension authority). Thus, it is possible to liquidate an individual entrepreneur with debts (provided there are no employees) with only two documents.

If employees are still registered, the entrepreneur is obliged to submit reports to the Pension Fund in a timely manner. The reporting completed at the time of closure of the individual entrepreneur is no exception. If this document is not provided, registration of liquidation may be refused.

It should be taken into account that the new application form was introduced quite recently (07/04/2013). Submitting an application for registration of business liquidation in accordance with the old form may be grounds for refusal.

Incorrectly filled in fields of the application form are the most common reason for refusal to consider an application. Numerous examples presented on samples, which can be obtained from the tax authority, or on specialized websites and Internet resources, will help you avoid mistakes. If doubts about the correctness of filling out the documentation still remain, and time for liquidation is sorely lacking, qualified lawyers come to the rescue. Experienced professionals in their field are ready to formalize the closure of an individual entrepreneur within 5 working days in accordance with current legal requirements.

Before going to the tax office with a complete package of documents, it is recommended to find out the opening hours of the inspectorate. Individual entrepreneurs can be liquidated at the place of registration of the business owner who has decided to change activities.

Do not forget that closing an individual entrepreneur with debts does not completely relieve the entrepreneur of responsibility. If the business no longer justifies itself, you can close the company, but you will have to answer for financial obligations as an individual, voluntarily or in court.

Technically, closing an individual entrepreneur is a standard procedure that involves filling out an application to close an individual entrepreneur and paying all debts. The last factor becomes an insurmountable obstacle for some businessmen, prompting them to postpone deregistration. This is a fatal thought that does not solve the existing problems: debts to the budget and extra-budgetary funds will grow regardless of the fact of business activity, closing an individual entrepreneur is becoming increasingly difficult. Therefore, if an individual entrepreneur decides to stop doing business, he should clear out the entry in the Unified State Register of Individual Entrepreneurs as quickly as possible.

Closing an individual entrepreneur's step-by-step instructions consists of several stages. It all starts with an appeal to the Federal Tax Service, with which the entrepreneur is registered, to clarify the final list of documentation necessary for deregistration.

The procedure for deregistration with the Federal Tax Service

Closing an individual entrepreneur involves the formation of a package of documents, including:

The package is transferred to the Federal Tax Service. After 5 working days, the following will be issued or (if you fail to appear on the specified date) sent by mail:

extract from the Unified State Register of Individual Entrepreneurs;
certificate of registration of termination of activity as an individual entrepreneur.

Pension Fund

The Pension Fund of the Russian Federation issues a certificate of no debt for the tax authorities after providing the RSV-2 form (calculation of insurance premiums) and individual data for the previous year.

If there is arrears in the pension fund for individual entrepreneurs, receipts are printed that must be paid. Penalties and fines may gradually be added to the accrued amounts. Only after the debt has been repaid will the necessary certificate be issued. The debt can also be claimed in court.

For 2015, an individual entrepreneur, if there is no hired staff at the Pension Fund, must pay 22,261.38 rubles with an annual income of 300,000 rubles. If the businessman earned more, the additional contribution will be 1% of the amount exceeding the specified amount.

Within 12 days after the registration in the Unified State Register of Individual Entrepreneurs is canceled, the citizen is obliged to provide to the Pension Fund copies of all documents that were issued by the INFS (extract and certificate), as well as:

SNILS;
TIN certificate;
certificate of registration as an individual entrepreneur.

Tax reporting

If an individual entrepreneur did not provide tax reporting, this must be done before deregistration, even if the declarations are zero. Taking into account the generally established statute of limitations, it is necessary to provide the specified documents in accordance with the practiced taxation system for the last 3 years:

for the simplified tax system - 1 declaration for each year. The latter must be submitted by the 25th day of the month following the month of deregistration. An entrepreneur has the right to report both before and after the registration in the Unified State Register of Individual Entrepreneurs;
for UTII and OSNO - 4 declarations for each quarter of the year. For UTII, reporting is submitted before contacting the Federal Tax Service with an application to close the individual entrepreneur.

Tax debts of individual entrepreneurs can be repaid only before deregistration.

Special cases and features of the procedure

If the entrepreneur was registered with the Social Insurance Fund, you need to provide the fund with a report and a full calculation of 4-FSS.

The closure of an individual entrepreneur is accompanied by the closure of a bank account and the deregistration of the cash register.

The procedure for deregistration as an individual entrepreneur if there are employees is carried out taking into account the requirements of the Labor Code.

All documents related to business activities are stored for at least 4 years. Debts of an individual entrepreneur (both to staff and to other creditors) after deregistration are retained until they are repaid by the citizen. An individual entrepreneur is responsible for the economic results of his activities with personal property.

Bankruptcy of individual entrepreneurs

Individual entrepreneur bankruptcy involves a number of features, which is due to its special status as a legal entity and an individual at the same time.

Bankruptcy is the inability of an individual entrepreneur to repay debt on monetary obligations and to pay payments with all his property for more than 3 months from the date the debt arose.

The bank has the right to go to the arbitration court and file a claim for debt repayment if the amount exceeds 10,000 rubles and the period of delay exceeds 3 months.

Hello, dear readers of the site magazine! In today's article we decided to write about liquidation of individual entrepreneurs, namely step-by-step instructions, how to close an individual entrepreneur yourself , where they provided the necessary list of documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs, who just a couple of years ago enthusiastically took up starting their own business, are now forced leaving him to start something new or even get a job to get a stable salary.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, didn't justify itself. Someone wants to gain additional experience in their chosen field of activity as an employee, so that later with new strength and knowledge they can return to entrepreneurship and open their own enterprise anew. By the way, in one of the previous articles we already talked in detail.

In any case, a business once created becomes obsolete, and two Possible options for further developments: To do nothing(in this case, problems may arise with contributions to the Pension Fund (PF), as well as in other aspects) or close the individual entrepreneur. It is the second option that all further material will be devoted to.

In fact, this article will cover the following points:

Is it necessary to liquidate an individual entrepreneur and in what situations is closure simply necessary?
What documents are needed to liquidate your business?
What nuances can you encounter in 2019 when liquidating an individual entrepreneur and in what sequence should you act in order to do everything right (step-by-step instructions);
What may be the difficulties if an individual entrepreneur has accumulated debts and how, in this case, to close an individual entrepreneur with debts;
In some cases bankruptcy is a forced measure, and in some cases it is inevitable;

After analyzing all the information offered, it will be possible to generally assess how necessary it is to liquidate the individual entrepreneur, and also find out how to make it easier and better .

Let us consider in detail about the liquidation (closing) of an individual entrepreneur according to step-by-step instructions

1. When is it necessary to close an individual entrepreneur and why is this done 🖇

Running your own business is quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues yourself.

There are many reasons why an entrepreneur may start thinking about closing his business:

It is planned to open an LLC. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and gain additional opportunities, expanding production capacity and spheres of influence. Read also.
It turned out unprofitable or unclaimed, which means it was decided to change the type of activity or realize oneself as a specialist in the role of a hired worker in some other organization.
Constant tax pressure, which are very difficult for beginning entrepreneurs to cope with (you need to correctly calculate markups in order to get the desired net income after deducting all costs).
It was decided to switch to shadow mode(it’s better not to even think about this, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious liability, including imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close so as not to spend extra money and no longer carry on unnecessary documentation.

At the same time, the option of “hanging” an individual entrepreneur according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case you will have to list insurance contributions to the Pension Fund, taking into account the fact that they will not affect the size of the entrepreneur’s pension in any way. As a result, it turns out that the business is not being carried out, but money has to be spent on it.

Among other things, liquidation of an enterprise can be carried out in the following situations (no questions should arise here):

death of an entrepreneur;
officially declaring him bankrupt;
the presence of a court decision regarding the suspension of the work of the individual entrepreneur;
the foreigner's special permit allowing him to conduct business activities on the territory of the state has expired.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an individual entrepreneur:

Forcibly(if you have problems with taxes, laws or your own finances)
Voluntarily. When IP independently collects all the necessary documents and submits an application to terminate the activities of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should really only be accepted in those situations where further stable IP work is impossible for any reason.

It is best not to delay the liquidation so as not to pay insurance contributions, which are of no use if the enterprise is not operating, because they only increase the entrepreneur’s expenses.

In addition, if a voluntary decision to liquidate was made, then you will have to not only write a statement, but also collect a whole package of papers, which will be discussed below.

List of documents for closing an individual entrepreneur

2. Necessary documents for liquidation of an individual entrepreneur 📔

So to avoid fines and close your own business without unnecessary problems, you need to familiarize yourself with the list of required documents.

Often, already at this stage, some troubles begin to arise: Some papers are quite difficult to find, some you can’t figure out on your own, and in some cases you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a large number of pitfalls.

Among other things, do not forget that you will still need to pay a fee officially, although these costs are insignificant compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 rub.

If documents are submitted electronically (an electronic digital signature is required), the state fee absent.

So, to close an individual entrepreneur you will need a number of documents:

Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is sufficient).
Application in the approved form(). It is worth noting that it will need to be certified in a notary office by the notary himself or a person authorized for such actions (the position of the witness will be indicated on the form).
Extract from Pension Fund, confirming that there are no debts and all insurance payments up to the specified date have been made on time.
TIN card.
Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
A special extract received from the Unified State Register of Individual Entrepreneurs at the first stages of registration of an individual entrepreneur. It must indicate all types of activities, agreed with OKVED, that a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting all the necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration therein.

At the same time, during all this paperwork, you should pay special attention to filling out an application on a special form (application to terminate the activities of an individual entrepreneur), which can be downloaded from the link below, and can also be found freely available on the Internet, because this is the only document that will be needed fill in yourself.

Download

So, the application will contain the following information:

personal data of the entrepreneur(his first name, surname, and also, if available, his patronymic; its absence is assumed for foreigners);
OGRNIP (it will be indicated in the corresponding certificate);
TIN directly of the person engaged in economic activity;
to whom documents are submitted, containing the official reaction of government authorities to the application: whether it was considered or rejected for some reason (can be transferred either to the former entrepreneur himself or to someone by proxy or through mail services);
contact information(you must indicate both an accessible telephone number and a working email address, so that if something happens, the officials considering the application have the opportunity to inform the person or remind him about the unsubmitted papers);
signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person coming;
information about the person who performed the notarization the application provided to him for its further transfer to the registration authorities (his status and TIN, this allows him to be assigned a certain responsibility).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies, it is worth checking again that all extracts and certificates are in place.

In this case it is necessary make sure the application is filled out correctly , which was described in detail above.

Step-by-step instructions for liquidating an individual entrepreneur. Main stages, documents + our recommendations

3. How to close an individual entrepreneur in 2019 - step-by-step liquidation instructions 📋

So, if a decision has been made to close the individual entrepreneur for one of the previously discussed reasons, and the main package of documents has been collected, you can proceed directly to the liquidation procedure.

Some people immediately look for outside help, turning to the relevant legal organizations for help, but in reality It's not that hard to do it yourself .

The most important- follow clear instructions and prepare all the papers in advance so that in the midst of the process it does not turn out that, for example, you need to pay some kind of fee or get an extract from the Pension Fund so that you can make sure that there are no debts or arrears in insurance premiums.

Next, a special algorithm will be proposed, following which you can independently liquidate your own individual entrepreneur in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an individual entrepreneur - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be taken before moving directly to the process of liquidating the enterprise.

Basically, they all involve working with accounts and various documents, as well as repaying debts existing at the time of making the decision to terminate one’s own business.

In addition, you will need to sort out existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step No. 1 - Paying off debts and putting reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all available papers, payslips and a card with a TIN. You will have to deal with existing debts, and also, if necessary, find the missing parts of the entrepreneur’s financial wealth.

As a result, if suddenly there are tax debts for the previous or current year, they will need to be eliminated immediately , providing all confirmation to the Federal Tax Service employee.

After this, the personalized accounting data is submitted to the Russian Pension Fund branch. It is necessary to provide information both directly on the individual entrepreneur and on all his hired workers, if any.

It is very important to take into account one point: submitting the relevant information to the Pension Fund is as important as directly paying insurance premiums.

The representative office of the Pension Fund must receive all reports in a timely manner, because then its employee will have to review the submitted papers, as well as within 2 days transfer all information necessary for further continuation of the liquidation process to the Federal Tax Service.

Closing an individual entrepreneur may take up to 5 days, however, it is worth considering that the procedure will take longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the Pension Fund, the Federal Tax Service may refuse to consider an application for liquidation of an individual entrepreneur (we’ll talk about the legality of such actions later).

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate an enterprise, it will be necessary to resolve issues with existing agreements and contracts.

The first option, which is the most optimal , is to fulfill all undertaken obligations in the shortest possible time. You can individually discuss with each person with whom the contract was concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (unilateral rupture). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations in order to complete the cooperation and release the company from obligations associated with 3rd parties.

In addition, it is worth noting that the individual entrepreneur will bear financial responsibility even after he becomes an individual (i.e., after the complete liquidation (closure) of the individual entrepreneur). In any case, you will have to pay off debts even if the individual entrepreneur is closed.

Resolving issues in court is not the best outcome of events, because we should not forget that individual entrepreneur always answers in all financial matters before its creditors and partners with all its property, and not exclusively with its authorized capital, as provided for in an LLC.

Step No. 3 - Dismissal of previously hired personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all the requirements of the labor code, and also pay off the social fund. insurance and Pension Fund to avoid possible problems.

In order to become familiar with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 from the Labor Code of the Russian Federation.

For the current tax period in FSS need to provide a form 4-FSS, and for Pension Fund prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

For convenience and speeding up the liquidation process, we offer download And fill out an application.

An example of filling out an application to close an individual entrepreneur from an Excel document

Step No. 2 - Pay the fee

You need to pay a state fee in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that from 2019, when submitting documents via an electronic signature (i.e. in electronic form), it is not necessary to pay a state fee.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All information for payment can be obtained from the Federal Tax Service, to which you will eventually need to go for a certificate of liquidation of the individual entrepreneur.

Sample of a completed state duty payment form:

Sample of a completed form for paying the state duty for the liquidation of an individual entrepreneur

The receipt must indicate recipient details, so sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

The paper confirming payment is also a mandatory document.

Step No. 3 - Completing the process of closing the IP

At this stage, the entire procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

These documents should be submitted to the Federal Tax Service only after all issues with various funds have been resolved: pension and medical funds. And social insurance. They, in turn, will transmit information to the tax office that the entrepreneur has fulfilled all the conditions necessary for liquidating his business related to their activities.

The process of processing the application and package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. In this case, you must remember to pick up a document confirming the transfer of all your documents indicating the date when the documents were submitted to the Federal Tax Service.

After the inspection is completed, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of liquidation of the enterprise.

Thus, I would like to emphasize once again that in fact the process of closing an individual entrepreneur can be divided into two interrelated stages.

The first implies the actual cessation of activity and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to sort out the funds, as well as the medical policy of each hired worker), close the current account (before this, you should make sure that all transactions are successfully completed), and also report to the tax authorities, eliminating debts.

In addition, at this stage it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the individual entrepreneur as an individual. faces (there will be their own nuances and difficulties).

After this you can go to main stage. You will need to write an application and also pay a fee in order to be able to provide a receipt. Next, you will have to visit the Federal Tax Service with all the documents. The wait for a certificate of termination of activity can last no more than 5 days, after which the enterprise is considered permanently liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have encountered financial problems in the course of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the procedure for liquidating an individual entrepreneur, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing towards your debts and complicating the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation on the foreign exchange market and taxes that are prohibitive for some types of business activities.

As a result, it seems to a person that the sooner he closes his business, the sooner he can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur if there are debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with an application to close an individual entrepreneur and if there are debts, service employees may refuse the entrepreneur this, as was said earlier.

The most interesting thing is that they do not have the right to do this, because nowhere is it prohibited by law to allow a person to liquidate his business in the case of accumulated debt.

The point is that an individual entrepreneur is liable with all his property , which means that even after he becomes an ordinary individual (i.e., after completing the process of liquidation of the individual entrepreneur), he will have to pay off those to whom he owes.

And this means that it will not be possible to hide from funds and government services. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents have been collected, the duty has been paid, and the Federal Tax Service employee refuses to accept applications, arguing that the entrepreneur should first sort out the debts and then deal with liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but to try first simply talking with a representative of the tax service, explaining the whole situation to him. He himself must understand perfectly well that a person will have to escape from his debts after the closure of the individual entrepreneur. impossible(legally), which means it doesn’t matter whether he is listed as an entrepreneur or not.

Despite this, it may conflict arises . Of course, as a last resort, you can go to court or go with a complaint to higher authorities to protect your rights, but there is a more cunning way, which involves a much simpler approach that saves nerves and time, which, as a rule, are spent on disputes.

It is enough to send all the necessary papers with notarizations, where necessary, by mail.

Important! All documents must be sent by registered mail with notification that the addressee has received it.

In this case, the Federal Tax Service employee will not be able to turn away, because the entrepreneur will have confirmation that the application was received on a certain date.

Of course, it’s worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can begin to pay off his debts as follows:

voluntarily(in this situation, the person himself is interested in everything, receives extracts from the Pension Fund and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
in a forced form(the most undesirable outcome, implying a situation where employees of the tax or Pension Fund file a lawsuit to recover the amount not paid in due time, taking into account possible penalties).

To avoid all possible problems, you need on one's own And in a timely manner be interested in the accrued amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that if something happens they do not all accumulate overnight and become truly unaffordable due to the combination of several debts in different government agencies.

So, after completion of the liquidation process of the individual entrepreneur the debt is transferred to the individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the business activity has been terminated. And all because the debt will have to be repaid in any case, given the fact that the current legal acts have established special deadlines for this.

According to existing legislation, namely the legal act 212-FZ (Clause 8, Article 16), a person gets a half moon (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his financial problems, so that there is a financial opportunity to both pay taxes and transfer all accrued insurance premiums until the individual entrepreneur is liquidated.

The 15 -daytime the period begins to count exactly from the day when the data that the entrepreneur ceased his activities was saved in the Unified State Register of Individual Entrepreneurs.

If physical the person has not proven himself during this time and has not repaid the debt, then the parties who should ultimately receive the money, have every right to file a court application.

It is worth noting that one of the disadvantages of an individual entrepreneur, compared to the same LLC, is the increased degree of financial responsibility. (We already wrote about this in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds to pay off debts.

The exceptions are the following components that cannot be withdrawn to pay off an individual entrepreneur’s debt:

personal items that are not luxury items;
Food;
housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, there is one more nuance to consider: According to current legislation, the debt must be paid only for a certain period.

In this case, we are talking about the operation of the rule that establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided engage in liquidation of individual entrepreneurs if there are debts in 2019: all debts that arose before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand the repayment of these debts by going to court.

In such a situation, there is no need to look for a lawyer or be provoked. During the trial, it is enough to declare the limitation periods, which, of course, have expired a long time ago.

Based on all of the above, one important conclusion can be drawn: if you urgently need to close an individual entrepreneur, and there are accumulated debts, then they cannot become an obstacle.

After liquidating his business, the entrepreneur will still be obliged to repay them all. In order not to have to answer later before the court, fearing for the safety of personal property, which may be confiscated by the bailiffs upon his decision, it is best to pay all payments on time and not delay with pension contributions, which “drip” until the moment of official entry in the Unified State Register of Entrepreneurs that the work individual entrepreneur was terminated.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business because it does not generate a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

Therefore, now let’s consider such a concept as bankruptcy estate (this stage is included in the bankruptcy procedure for legal entities). It means all the property that can be sold in the future to pay off the debt.

It is also not subject to sale to pay off debt. a plot of land, if the only housing is located on it, as well as all kinds of personal belongings necessary for a person to live, for example, medical supplies and so on.

Among other things, a former entrepreneur has the right to appeal the inclusion of some of his things that are included in the lists for sale, but they cannot particularly influence the repayment of the debt. The total cost of such items should not be more than 10 thousand rubles.

Attention! There is one more nuance that an individual entrepreneur should also take into account when declaring himself bankrupt.

If a person owns only part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt’s share in the property.

Let's look at a small example. The former entrepreneur borrowed money to develop his business. In the end he ended up bankrupt. At the same time, the person owns an apartment in which he lives himself, as well as half of a private country house, which he shares with his sister as a summer house.

Eventually, the creditor has the right to draw the court’s attention to this country house, since it is not the only home of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be realized in court. Half of the house, belonging to the sister, will remain unharmed.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out with the expectation of obtaining a sufficient amount to pay off the debt. After completing this procedure, if it was possible to eliminate the debts, the person is released from responsibilities to his creditors in full.

6. Frequently asked questions 📢

Let's look at some questions that individual entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where can I get it?

This is a certificate of fulfillment by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, and fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

The certificate must be issued within 10 working days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

Example of a certificate of absence of tax arrears for an individual entrepreneur

Question 2. What documents are needed to close an individual entrepreneur in 2019?

The list of documents required to liquidate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it changes, it is insignificant.

It is necessary to ensure that forms and applications are up to date that are submitted to the tax authorities, the relevant documents must be submitted only new and valid to government agencies. Otherwise, the documents will not be accepted.

7. Videos 🎥

If you still have questions, we suggest watching videos that tell in detail about the liquidation of individual entrepreneurs.

7.1. Video: how to close an individual entrepreneur - what to do after liquidation

Watch the video that tells you what you need to know to stop the activities of an individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

Watch also the video where the bankruptcy trustee talks about the nuances of individual entrepreneur bankruptcy.

8. Conclusion 🗞

So, as discussed earlier, running your own business- the matter is quite complex and requires a lot of time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means something needs to be decided with the status of the individual entrepreneur: close it or leave inactive. Of course, the first option that comes to mind is the second one, which comes from natural human laziness, but it is not the most correct . Why?

The whole point is that a “hanging” individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to documents to a person who has long since opened another business or himself somewhere got a job can bring a lot of trouble.

After all, no one has canceled the payment of insurance benefits, as well as the maintenance of various accounting documentation, including reporting for various regulatory structures (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

It does not bring the expected profit that would cover all costs (for example, the cost of purchasing goods and renting a trading platform), and would also allow you to pay a regular pension contribution that does not affect the size of your future pension, and would bring a satisfactory bottom line income.
There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the individual entrepreneur, because you will have to pay off all the debts, but on the other hand, it will be possible to start all over again after all the troubles are resolved. To avoid problems in the future, we recommend reading our article - ?
The entrepreneur simply realized that he lacked practical or theoretical skills , which means you need to get them by working for someone. In this case, the case may not be closed if it is not planned to be idle for too long. After resuming work, you will not need to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
A decision was made to expand or retrain into an LLC . In this case, you will have to liquidate your individual business in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the individual entrepreneur, you will need to collect documents (an application certified by a notary office, as well as a tax identification number, extracts from the Pension Fund of the Russian Federation, Unified State Register of Individual Entrepreneurs, a certificate of assignment of OGRNIP and a check confirming the fact of payment of the duty) and begin the procedure itself, considering all its possible nuances .

Important! After the individual entrepreneur has been closed and liquidated, the documents must be stored for four years (in case questions and inspections arise from the Federal Tax Service, Social Insurance Fund, Pension Fund and other government agencies).

Closing an individual entrepreneur is not difficult compared to reorganization, so find the time and funds to liquidate the individual entrepreneur.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in resolving your financial issues, including the liquidation of individual entrepreneurs. Share your views on the topic and ask your questions in the comments below.