Own business is associated not only with profit, but also with inevitable risks. Often, entrepreneurial activity at some time begins to bring more problems than the desired benefits. This is probably due to the general state of the economy, especially during the financial crisis, or the individual entrepreneur (IP) has overestimated his own strengths and capabilities. Be that as it may, it's time to part with the business.
This does not mean that the IP can drop everything as it is. Any commercial person lives his commercial life according to the following algorithm: registration of an organization - doing business -
closing a company, company. The company must not only be closed, but namely liquidated.
Reasons for elimination
The process of liquidation of individual entrepreneurs occurs on the basis of the Federal Law "On state registration of legal entities and individual entrepreneurs". The specified legislative act determines the reasons for the liquidation of IP:
- on their own;
- the term of the document confirming the right of a foreigner to live in the Russian Federation has expired;
- death of a business entity;
- by court decision;
- due to bankruptcy.
Submission of a package of documents to the tax authority
An entrepreneur can send a package of papers to the fiscal service in the following ways:
• Personally with a passport.
• By an authorized person, who, in turn, provides an IP passport. This option provides for an entrepreneur to seek help from a specialized company, its employee (proxy) assumes responsibility for collecting a package of documents necessary for the implementation of the process called “liquidation of IP”. The cost of the service depends on the pricing policy of the company itself.
• Through a single portal of state. and municipal services.
In-house filing
If a private entrepreneur wishes to independently interrupt an individual activity, then first he must pay all taxes and provide for the last reporting period all the necessary reports.
It should be noted that entrepreneurs who use cash registers must remove them from the tax authority.
Before liquidation, the founder is obliged to pay off all arrears of wages and insurance premiums. And only then in the pension fund he will have the opportunity to get a certificate of the absence of any debts. Without it, USRIP employees are not entitled to enter information on liquidation.
The next stage is the cancellation of accounts in banking institutions. Here SP must fill out the appropriate application. After the accounts are closed, a pension fund, a tax inspectorate, and, in the case of employing self employed employees, a social insurance fund (FSS) are required to be notified within a week.
In addition to this IP, it is necessary to issue a statement on f. P26001 In the case of filing a similar application to the tax through an authorized person, a personal signature is required to be notarized. The notary does not need to verify the signature when a package of documents is submitted through a multifunctional center or a single state portal. and municipal services.
Further, the founder is obliged to pay the state fee, or rather, to deposit a certain amount into the state account before the liquidation of the individual entrepreneur. The amount of such duty is 160 rubles.
And the last - this is the submission of documents to the tax service directly at the place of residence. The IP must attach to the application:
• a document on the payment of a state contribution;
• a certificate from the PF (no debt).
Liquidation of IP through an authorized person
Filing an application with a tax agent through an authorized person is an appeal by an entrepreneur to a special company engaged in the provision of this type of service for assisting in the preparation of a set of documents for the process, the purpose of which is to eliminate the IP. The cost of services in such a company consists of the following costs:
1. Professional advice on liquidation issues of interest.
2. Preparation of the necessary package of documents.
3. Filing the necessary documents MIFNS No. 46, accompanied by an employee of the company.
4. Payment of state duty.
5. Obtaining a certificate of completion of the IP and extract from the Unified State Register of Enterprises.
The result of a tax visit
The tax service (NS) in exchange for a package of documents provides the founder with a receipt on receipt with a list of documents and a note on the time they were adopted. In the case of electronic filing of a package of documents, the above-described receipt is sent to the entrepreneur's email.
The National Assembly shall register the termination of entrepreneurial activity within five days from the date of application. And only after an entry is made to the Unified State Register of Enterprises, the entrepreneur receives a certificate of termination of his own activities.
Liquidation of IP: cost in Moscow
In order to terminate its activities, an individual entrepreneur must remove information about its functioning from the Unified State Register of Enterprises. For this purpose, it is necessary to apply to the Inspectorate of the Federal Tax Service No. 46 for the city of Moscow and fill out an application, providing a certificate from the State Pension Fund. The entrepreneur must make a certain entry in the Unified State Register of Enterprises, in which the liquidation of IP is recorded. The cost (Moscow and Moscow region) of such services through an authorized person provides:
• Consultation on issues of interest.
• Collection of a package of securities (separately expenses for urgency).
• Escort by an employee of the company upon delivery of papers to the MIFNS No. 46.
• Obtaining a certificate of liquidation.
In the usual manner, the liquidation process at MIFNS No. 46 lasts seven slaves. days. There are additional costs:
• Duty (state) - 160 rubles.
• Turnkey liquidation - about 3,000 rubles. (depends on the chosen company).
Liquidation of IP (cost): Vologda, Yekaterinburg and other regions
Liquidation of IP in other regions of the Russian Federation provides for the same actions as described in the previous sections of this article. And the goal of the entrepreneur, who decided to complete the entrepreneurial activity, is to make an appropriate entry in the Unified State Register of Enterprises, in which the liquidation of IP is recorded. The cost (Yekaterinburg and Sverdlovsk region) of similar services offered by special firms includes financial expenses for:
• legal support of the company;
• preparation of an appropriate package of securities;
• assistance with payment of state duty (details of MIFNS No. 46);
• assistance in obtaining final documents following the liquidation of IP in the MIFNS No. 46 (by proxy).
In addition to the size of the indicated cost (in agreement with the applicant), the law firm provides:
• assistance in obtaining a certificate from the PF;
• assistance in deregistration of the cash register at the Federal Tax Service Inspectorate;
• assistance in closing a bank account;
• assistance with deregistration in the PF and FSS.