How to close the UI: step by step instructions. What you need to close the IP, how much does it cost?
Nowadays, a situation often arises when an individual entrepreneur decides to say goodbye to his own business status. Sometimes this is due to the fact that the business simply “does not go”, someone, having tried himself in the role of an entrepreneur, begins to see not only advantages, but also disadvantages of such activity. Someone returns to wage labor, and someone registers LLC.
In addition, the government annually adjusts the amount of the insurance year. And very many businessmen, comparing personal incomes with figures of fixed payments, decide on the closure of individual entrepreneurs. Indeed, as is known, the payment of insurance premiums to the Pension Fund is mandatory, regardless of the amount of income received.
How fair such a situation is is a separate issue, but the fact remains: more and more individual entrepreneurs, having considered their activities unprofitable, decide to close.
Thus, the question "what do you need to close the IP" is becoming increasingly popular. In this article, we will consider all the nuances of this in general, not a complex process.
How to close the SP (step by step instructions)
The change of business status needs confirmation - to quit it just will not work. It should not be forgotten that the entrepreneur is responsible for the accumulated debts with personal property.
Usually, everyone is aware that in order to terminate the IP status, you will need to apply to the tax authority. But before you bring the statement there, you will need to perform a series of actions. They differ slightly for the individual entrepreneur who worked independently and for the one who used hired labor. So, how to close the PI: step by step instructions.
Step 1. Make a decision
The basis for the termination of activities is the entrepreneur’s own decision. It must be issued in writing, put the date, signature and seal (if any).
What will happen if the entrepreneur thinks to neglect this step and unknowingly confines himself to an oral decision? As the saying goes, words to the case can not be sewn. Without documenting the relevant decision, the failed businessman loses the legal basis for the next step, which is described below.This important circumstance should be known to all who are thinking how to close the IE. Step by step instructions start from this point!
Step 2. It's time to say goodbye to the staff
If the entrepreneur had employees, first of all it is necessary to terminate the employment contract with them. On this basis (termination of the labor activity of the Individual Entrepreneur or liquidation of the enterprise), the law permits the discharge of any categories of citizens, including pregnant women, as stipulated in the Labor Code.
Dismissal of employees under this article is impossible without a written execution of the aforementioned decision on termination of activities. For 2 months, employees will need to notify in writing that they will be dismissed. Two weeks before the first settlement order, you must notify the employment service (even if you fire only one person), you must report to the Social Security Fund and the Pension Fund for all contributions due, paying the required amount.
After the dismissal of employees, an application must be submitted to the organizations referred to to de-register you as an employer with a copy of the staffing table and an order for the calculation of employees attached.
Step 3. We inform the Pension Fund
So the workers are fired.What's next? We hold a few more events before closing the IP. The step-by-step instruction at this stage will be unchanged for all former PIs, i.e., the algorithm of subsequent actions is the same for those who used hired labor and for those who worked for themselves.
Within three days after the decision on liquidation is made, it is necessary to notify the Pension Fund at the place of registration of the entrepreneur. Within a month, you will need to provide there information on personalized accounting for yourself and your former employees.
Having received all the necessary documents, the Pension Fund will issue an appropriate certificate, which will be useful when going to the tax office. Before you go there, pay the state fee for the registration of the termination of your activity as an entrepreneur. The amount of state duty is 160 rubles. Payment details will need to be clarified in advance in the tax.
Step 4. Go to the tax
At this stage, fill out an application in a special form and with the receipt of payment of the fee you submit to the tax office. You must give a receipt for receipt of these documents.
The receipt of payment of the duty and the statement can be taken to the tax office in person or sent by mail with a valid registered letter. When sending by post, a receipt will be sent to the addressee with a return receipt.
The term of liquidation of the IP is about six working days. After the deadline, a record of the termination of business activities should appear in the Unified State Register, and you have the right to receive a certificate confirming this fact.
But! If the status of an official entrepreneur is lost from the date of making an entry in the state register, then its liquidation is not over. It is necessary within 12 business days to hand over the final payment to the Pension Fund. In case of revealing additional amounts, they will need to be paid within a crescent.
Most often, such payments are not provided, since all debts are paid before the visit to the tax. So in this case, the procedure is a usual formality, and many former PIs prefer to forget about it, especially since the penalty for not submitting this report is only 100 rubles.
What else is important?
Bank account,open for business, it is advisable to close immediately after all settlements with the state and employees have been made. Especially since you still will not be able to use it after the cessation of business activities.
The cash register, if any, will need to be removed from tax records. Then, if necessary, it can be sold. But not withdrawn from the register of the cash register can be sold only for parts, as it can not be registered by the new owner.
It should be remembered that the loss of status does not lead to the automatic termination of obligations under previously concluded contracts. The former PI continues to carry them in full, in contrast to legal entities.
Forced closure of IP
Can the status of an entrepreneur be forcibly closed?
In a compulsory manner, the activities of an entrepreneur are terminated only by a court decision, the basis for which is recognition of the entrepreneur as bankrupt or prohibition to engage in such activities.
In this case, on the day the court decision or sentence comes into force, state registration is automatically terminated, and the entry in the USRR is made on the basis of a court decision.
A bankruptcy court ruling is sent to the tax authority no later than 5 business days. If the IP activity is terminated due to his death, the document on the registration of death received at the civil registry office serves as a document. The TIN of the deceased is declared invalid and will not be given to someone else in the future.
If you are not a citizen of the Russian Federation
If the former entrepreneur, having conducted his activity, had a document permitting residence on the territory of the Russian Federation (temporary or permanent), then if the document is canceled, the IP activity is also terminated. If the document has been registered for a specific period, the activity automatically terminates after the specified date.
Thus, the registration of the closure or liquidation of the IP takes place within five days from the moment of filing the relevant application, the entry into force of the court sentence or the expiration of the validity of documents for the right to reside in the Russian Federation, or the death of the entrepreneur. The method of termination of activity, together with the date, is entered in the Unified State Register.
If time is expensive
Walking through the courts, of course, takes away some of your precious time. How to quickly close the SP? And most importantly - without much hassle?
It is possible to close IP independently, and it is possible to address the help of the organizations providing legal services (certainly, not free of charge). The second option is faster and more comfortable, and is suitable for those who do not have the time and desire to communicate with government agencies.
There is another option, how to close the IP via the Internet. This service has been provided since 2011, and the Federal Tax Service portal has the necessary software that allows an entrepreneur to send all the necessary documents in electronic form. And also get a receipt in their admission (during the working day). The electronic form of the document confirming the introduction of changes to the Unified State Register is also sent to the email address of the former PI.
What to do in case of debt
Many businessmen are afraid of the debts accumulated before the Pension Fund. How to close PI with debts, and is it possible? It is possible and necessary, because otherwise the amount of debt will steadily grow, even if the activity was not conducted. After all, contributions to social funds are payable even in the absence of any income, and when the activity is temporarily suspended.Below we consider how to close the IP with debts and what is needed for this.
Many entrepreneurs unknowingly believe that this is impossible. So it was until recently. It was impossible to close the IP with debts, since in this case the Pension Fund did not issue a certificate of no debt required for the tax inspectorate.
In the current 2014, this can be done in the case when the debt is not completely eliminated.
Where are the debts?
Of course, this does not mean that an entrepreneur can now ignore his debts. Once again, we remind you: a person continues to bear all obligations and be liable for them with personal property. That is, close the IP and automatically get rid of any debt will not work.
The act of liquidation of the IP implies the transfer of debt obligations into debts of a private person. In this case, the entrepreneur receives a special notice of existing debt from the Pension Fund. In case of refusal to pay the required amount, the case is sent to the court, and the bailiffs are involved in the recovery.
If the entrepreneur has a debt to the tax inspectorate, close the IP will not work until it is paid.
How to close PI with debts to individuals? Documents about the absence of debt to any creditors (including individuals) for tax is not required. But if there are such debts, they still have to pay. Otherwise, creditors in a court of law can recover debt from their own property of the former individual entrepreneur.
All in their hands
How to close PI with debts yourself? The procedure for collecting all the necessary documents is the same, and the process of obtaining a certificate and an extract from the USRR is the same.
Then comes the stage of repayment of debts. The entrepreneur, taking a passport and certificate of cessation of the activities of the individual entrepreneur, is obliged to visit the Pension Fund (if he had employees, the Social Security Fund). There he will be issued a receipt for payment of all mandatory amounts. Payments can be made in any branch of Sberbank. We remind you that now the former entrepreneur is already acting as a private person.
How much does it cost to close the PI? Official closure is free of charge, except for payment of a fee of 160 rubles. In fact, the entrepreneur, before closing the IP,will have to pay off all the arrears available to the budget and extrabudgetary funds, as well as pay for the preparation of documents (if any) and consulting, in addition, you will need a certain amount for office supplies and transportation costs.
Obviously, to save money, it makes sense to start the procedure of collecting and preparing the necessary documents on your own, especially since (as can be seen from the above instructions) this process does not pose a particular problem.