Termination of business is a procedure that many people with business face. And if there is a need to eliminate IP, it is necessary to study in detail the topic related to this process. It seems to many that this is a complicated procedure, but in reality everything is simpler than opening an IP. Now it is worth discussing this topic and giving answers to all questions regarding it.
Grounds for the elimination of IP
The reasons for the termination of entrepreneurial activity are regulated by Federal Law No. 129, Article No. 22.3. They stand out in the following list:
- Loss of human interest in business.
- Loss of business or lack of profit (work "zero").
- Unfulfilled re-registration obligations.
- The emergence of circumstances independent of the will of a person (recognition of his incompetence or death).
In general, the grounds for the termination of entrepreneurial activity may be different, but it is difficult to call them specific. Absolutely no one will stop a person from eliminating an IP, if he just wanted it himself.
If you have debts
This case must be considered separately. The cessation of a citizen’s entrepreneurial activity if he has a debt is not problematic, but nevertheless there are some “pitfalls” in this topic.
If an entrepreneur underpaid to the Pension Fund, then there should not be any obstacles to the elimination of individual entrepreneurs. A person can pay off his debt to the FIU both before and after this procedure. This will have to be done in any case, otherwise he will be “dripped” penalties, and in case of non-payment they may also call the court.
The same can be said about cases when a person owes a jar. Individual entrepreneurs often have debt on loans to banks. A citizen can liquidate his enterprise, but non-payments will continue to be attributed to him.
But if a person owes tax services, then there will be problems. All calculations must be done before the procedure. Before closing an IP, a citizen is required to submit declarations for all the years of its existence. Even if the activity was not carried out. In this case, a zero declaration is filed, in the preparation of which there is nothing complicated.
If a citizen previously handed over documents in a timely manner, then he will still need to report for the last tax period.
If there are employees
There is nothing easier than the cessation of entrepreneurial activity if the businessman does not have employees. But if he conducted a private entrepreneur with the involvement of labor, then he will need to go through a complete liquidation procedure, which implies taking into account the interests of employees and the rules that are established by law.
Here are the actions a businessman must take in this case:
- Notify all of its employees 2 months before the proposed termination of business.
- It is also necessary to report this to the Employment Center, a similar period.
- Pay to all extrabudgetary funds and FIU contributions for employees. If a citizen made contributions for himself in the insurance, then he will need to remove himself from the register.
- To finally settle accounts with employees - to issue not only salaries, but also compensations provided for in such cases by the Labor Code.
All the same must be done with respect to employees who are on maternity leave at the time of liquidation. This is also said in the Labor Code of the Russian Federation.
Account closing
This is another action that needs to be done, deciding to close the IP. And this stage involves the following steps:
- Preparation of documents necessary to terminate the contract with the bank in which the account was opened.
- Payment of debts owed to counterparties and the bank.
- Cash withdrawal, if available on the account.
- Filing an application for its closure.
- Getting help after this procedure.
- Notification to the tax office and funds that the account is closed.
If the entrepreneur did not have an agreement with the bank, then his task is then facilitated - he can skip this stage.
Cash register deregistration
It is also necessary to do this, if such equipment is available. But the entrepreneur does not have to deal with this procedure - the tax authorities deal with it, which is prescribed in the Order of the Ministry of Finance of Russia No. 94 dated June 29, 2012.
If you decide to do everything yourself, then the inspection will need to submit the following documents:
- Passport cash register.
- Card for his registration.
- Cashier Magazine.
- Agreement with the central heating service.
- Fiscal report.
You will also need to provide the cash register itself to the inspection. This is necessary in order to fix the readings of fiscal memory. The procedure takes time, so many entrepreneurs leave it tax free. Moreover, this is officially permitted by law.
State duty
It must be paid without fail. Since the liquidation of IP is a public service, and all of them are provided for a certain amount.
In this case - 160 rubles. This is approximately 20% of the amount that a citizen pays for registration of individual entrepreneurs.
You can pay in two ways:
- In online mode. For this, there is a special service on the official resource of the Federal Tax Service. But to make a payment, details will be required, and each region has its own. So the businessman should clarify the information in his department of the Federal Tax Service.
- At the bank branch. There, in addition to payment details, you will also need to provide your passport. In addition, the bank takes a commission, but from 160 rubles it will be minimal.
The form will need to indicate the type and basis of payment, passport data, TIN number, details of the Federal Tax Service, date of payment and amount.
It is also important to write out a separate attribute - the budget classification code (BSC). Without his instructions, payments are not accepted. In 2018, the following BSC is valid for closing the IP: 182 108 070 100 110 001 10.
What documents are needed?
To stop the business of the tax need to submit some paper. It:
- A receipt confirming payment of the state fee (check from the bank or its electronic version).
- Card TIN.
- Passport.
- Certificate of assignment of the registration authority and the extract from the Unified State Register of Enterprises. These documents were issued to a person at the first stages of registration of individual entrepreneurs.
- Application in the approved form (P26001). If a businessman submits documents on his own, then he can fill out the 1st and 2nd points, and put the signature later, in the presence of the inspector. By entrusting this matter to your representative or by sending a letter of paper, you must also fill in the 4th field. A statement is signed in the presence of a notary.
- Extract from the Pension Fund. It confirms the absence of debts and the fact that the person made all insurance payments on time.
It is important to note that an extract from the Pension Fund is not required. If the applicant does not provide it, then the territorial body of the Pension Fund itself will send the tax information in electronic form. For this, an interdepartmental exchange has been created.
How to fill out an application?
The most important thing is to be careful and not make mistakes by entering data into the form. Otherwise, the termination of business will be delayed, because then everything will have to be redone.
The application consists of only one page. Here is what information is entered into it:
- ORGNIP number.
- Surname, name and patronymic (if any).
- TIN number
- Confirmation of a request for the issuance of an extract from the Unified State Register of Enterprises of Enterprises on liquidation of an enterprise
- Contact details (phone and e-mail).
- Signature and date.
If the documents are submitted by an authorized person, you will need to enter information about the person to whom the authenticity of the signature has been certified (as a rule, this is a notary public or an authorized person to perform his work).
Submission of documents
If a person decided to close the IP and has already prepared everything for this, then the matter remains small. You just need to submit documents. This can be done in one of the following ways:
- Personally come to the inspection.
- Send a representative by proxy.
- Contact a multifunctional center. This can be done in person or by proxy.
- Send documents by declared value mail with an attachment list. Within Moscow, they can be sent via Pony Express and DHL Express.
- Submit documents through the public services portal.
After they are accepted, the inspection will issue a person a receipt in their receipt or send it to him by mail or email.
It takes a maximum of 5 days to consider an application for termination of business. An individual entrepreneur is considered liquidated after an entry is made to the EGRIP. This is stated in article No. 22.3 (ninth paragraph) of Federal Law No. 129.
Bankruptcy
It is necessary to tell about this separately. Article 25 (clause 1) of the Civil Code states that an entrepreneur who is not able to satisfy the claims of creditors related to his activities may be declared bankrupt by court order.
The provisions in accordance with which this status is assigned are described in Federal Law No. 127. Every businessman who has not fulfilled his obligations for three months (failed to pay fees, taxes) is a potential bankrupt. And also all entrepreneurs whose sum of obligations exceeds the total value of property belonging to them.
Businessmen can be declared bankrupt both in a judicial and a voluntary manner. But he must officially inform the debtors about it. After that, all licenses issued to him are canceled. Commercial property is seized. The same can apply to what belongs to him personally (apartment, car, house). But this is if commercial property and funds will not be enough to cover debts.
So in connection with bankruptcy, the cessation of entrepreneurial activity, as a rule, proceeds not without difficulties.
Termination of business activity of a legal entity
This is a separate topic, so you need to pay special attention to it. The reasons why a legal entity usually ends its activities include:
- Reorganization. The exception is the allocation of another organization from the composition.
- Temporary suspension of activities.
- Liquidation of LLC or CJSC.
All cases are specific - these are different forms of termination of entrepreneurial activity. But now it’s worthwhile to talk more about liquidation. Since only it implies the final closure of the business.
The grounds for liquidation are as follows:
- Achievement of statutory goals.
- The completion of the period for which the legal entity was created.
- Fundamental unattainability of statutory goals.
- No need to continue to do business.
There is also a compulsory procedure for the termination of entrepreneurial activity by a court decision. This happens in such cases:
- Carrying out activities without a license. In some cases, its design is required.
- The implementation of activities expressly prohibited by law.
- Bankruptcy. This applies to commercial organizations and funds (with the exception of state-owned enterprises).
- The businessman's assumption of gross and repeated violations of the law.
- Loss of property.
LLCs can also be closed due to a mismatch between the address of the object and the late submission of reports and declarations.
Actions after the liquidation of IP
Even the termination of activities and deregistration is not for tax reasons not to carry out verification during the time when the business still existed. This is very rare, but still the inspection may at any time request documents for analysis.
Therefore, a citizen needs to keep primary papers for the next four years, and there are six at all for accruing and paying insurance premiums.
Also, do not forget about paying off debts to creditors, former employees and PF. By the way, payments to the Pension Fund must be made within 15 days after removing yourself from the register as an individual entrepreneur.