Having decided to conclude its work in an IP, you need to go through the procedure to eliminate it. For, to sort through all the steps, they pass correctly, you will learn from this article.
To understand, how to close the IP, to start turn to legislation, in which such a thing as the elimination of the individual entrepreneur does not exist, because it is also a natural person, Therefore, the law refers to the registration of the termination of FE.
It should be taken into account, that a lot of individual entrepreneurs, tend to replace legal concepts, and decide to close its IP in 2019 year, in order to avoid repayment of debts to its contractors. But I have to disappoint you, it may lead to nothing, escape from the problems in this way will not work. Under the provisions of the Civil Code, IP is responsible for its obligations within its property, excluding property, which under the law can not be levied under the laws of. This means, also at the close of the debts will be required to pay. If the material does not allow the state to pay its debts, should resort to filing for bankruptcy.
To this we added all preparatory step and preliminary procedures, to be preceded by elimination process SP. These preparatory steps are necessary to successfully close the IP.
note, that some conduct of this step is not necessary, in the absence of grounds for its holding. For the rest, he will guide and tips, especially this step is important for those, who are burdened with one of the following factor:
- There are salaried employees;
- There is a bank account;
- It has an individual print;
- there is a ticket office, are registered with.
If an individual entrepreneur has employees, It is required to comply with the Labor Code provided for their dismissal procedures. According to the articles of the Labor Code, termination of the employee contract, possibly in connection with the termination of IP activities. Prevent the dismissal must be according to the agreement concluded an employee, If a point is not registered, it is necessary to rely on the general provisions of articles of the Labor Code, that is, two months before the termination of its activities, SP. After completing the process of dismissal of employees, it is your responsibility to contact the pension fund and social insurance fund, and removed from the register as an employer.
To remove from the register the cashier, your tax, or the tax for which the place of the cash register is registered, if the IP is registered in another tax, required to provide:
- statement, written in free form, deregistration cash;
- agreement with CTO;
- cash card and a passport, that you have given out after its registration.
In this case, the controllers must be removed from the cash register report for the last three years, and a report for the entire service life. As a result, the data corresponding to the instrument should be. After this procedure, the tax, during 5 working days will have to give you back your passport offices, which will be stamped with the deregistration unit.
If you had opened an account, it also must be closed before applying to the termination of activity. In this case, you must apply to the bank, wherein the payment account opened, and write a statement about its closure.
Do not forget to notify the tax, pension and social insurance fund to close your current account. Providing this information to the tax is registered in the tax code. It set aside 7 working days. The application form with the strictly regulated, so in the event of you have to pay a fine of 5 thousand, in addition to an official from the 1 to 2 thousand.
The need to notify the Pension Fund and Social Insurance Fund signed the federal law. Notify extrabudgetary funds must be within 7 working days, from the date the account is closed. The statement is written in a free form, or in the funds may provide a sample filling. In case of violation of said dates, you will have to pay as an officer of the 1 to 2 thousand.
After the completion of these procedures need to address the destruction of the print. If it was made in the course of commercial activities, SP. Since the legislation does not envisage the obligation for the manufacture of printing SP, and the rules for its destruction also not spelled out. but, often tax, knowledgeable about your work with the press, It requires the provision of a document about its destruction. This obligation does not rest on a legal basis, but will not be superfluous. So you will be able to stop all illegal attempts to use your printing anyone in the future.
If you are going to destroy the seal itself, the Commission required the organization and creation of a special order. If organizing committee is not given possible, it can creep into the organization, which provide similar services. Regardless of the method of destruction, on the fact of destruction, It must be drawn up act. This act of washing to be made in a free form.
maybe, Print destruction required before closing a current account, So, Some banks informed about, that enjoyed IP printing, and it is going to stop commercial activities. Require the provision of the act of its destruction.
The next step in closing the IP 2019 year, will surrender all reports to the pension fund and social insurance fund. In the fund of social insurance, SP is registered and reported, in that case, If employees work for him. Also, in the presence of hired professionals, Pension fund SP is registered twice, once as the payer of the fixed contributions, and the second time as an employer. Removed from the register of extra-budgetary bodies as an employer it is your responsibility.
If this happens, that the termination of FE fell to mezhotchetny period, In this case, the report is available for a partial period.
It should be borne in mind, at this stage, all debts must be repaid, that you have there before tax and non-budgetary funds. This requires the tax authorities and extra-budgetary funds to obtain an act of reconciliation, comparing the obtained information on the acts of the debt with your data and the data provided in the above acts. If the information is not the same need to find out the reason for such disputes, If everything matches, then you have to sign the act and pay the amount specified in them.
The next thing you should do, is to fill in an application for liquidation, SP, it fills the form according to number R26001, whose signature must be certified by a notary. By the notary you have to bring is already a completed application form, but without signature, wherein, do not forget the following documents:
- Certificate INN and OGRN;
Next, you must sign in the presence of a notary siltation, that he should confirm. Notary services are paid according to the tariffs.
The next step is to pay the state fee. It is paid in any bank branch, for making the registration body of information on the termination of your activities as a PI. In accordance with the tax code size is equal to the given state duty 160 rubles. A receipt for payment can be printed on the official website of the Tax Service.
Following, What you should do, is to appeal to the Pension Fund, where it is necessary to get the document, who will testify to the provision of all the required information in accordance with Articles 6 and 11 Federal Law №27. And according to the article, 9 Federal Law №56, subsidized 30.04.2008 g.
WITH 2011 January month, tax authorities require the provision of a document directly from the SP has no right. She needs to apply independently to request the pension fund. but, to be sure and double check yourself, in compliance with all the above requirements and laws and provide information, It stands on its own to provide the document Tax Service. Otherwise, your statement about the termination of activity of SP will be rejected.
Should be considered, that often, that pension fund, when requesting information from your data, exceeds the powers and requires urgent repayment of debt in exchange for the provision of data. These actions have no legal basis and can be appealed in court, as well as payment of your debt and obtaining the required information and documents, are not linked.
Last thing, what must be done in order to close the IP in 2019 year alone, It is served in the tax, in which the registered IP, documents concerning the termination of. To do this, you must provide the following documents:
- Application forms № R26001, notarized signature;
- Certificate INN and OGRN;
- Extract EGRIP, date of issue which must not exceed 30 days;
- Receipt of payment of state fees;
- Document, provided by pension fund.
Do not forget, that according to the legislation of the Russian Federation, the entrepreneur shall be entitled to a choice of ways of providing documents for registration. It may be a private visit and submit documents, there is an option, in which supply can realize your representative, who has a power of attorney. You can use the internet and send documents by e-mail, and you can go to the nearest post office, where you must specify the origin value and provide a list of attachments.
it happens, that the tax requires the provision of a bypass sheet, for which, you must obbegat several rooms and collect signatures. Legislation, this obligation is not registered, so you can opt out, any appeal against the requirement in court.
on expiry 6 working days, after application, the tax you have to get EGRIP recording sheet on the termination of.
Do not forget, if you use OCHO, the latest 5 working days, after the cessation of activities, you need to file a declaration 3-PIT, and pay the amount specified in it no later than 15 days, after submission of the declaration. For other forms of taxation of all the rules of delivery and payment of taxes saved.
Also, under article №23 of the tax code, All documentation for the closure of IP in 2019 year, It must be kept within 4 years old.
Now, when you know the correct sequence of actions to stop the activity of the individual entrepreneur, you can without penalty or other problems on their own to close the IP.