Every entrepreneur should know how and where to close the IP in Moscow and other cities of the country. Currently, business development is difficult for citizens, legal entities, medium and small enterprises. Therefore, it is important to understand where to close the IP in Kirov and other Russian cities.
Causes
There are many reasons for closing an individual business. There are nine main ones:
- the profit that the businessman receives does not cover the list of costs that he incurs during the period of the IP;
- instead of a company in the form of IP, a citizen opens a limited liability company;
- the entrepreneur’s desire to do business has disappeared;
- the citizen decided to engage in shadow activities, despite the fact that this may lead to problems with the law;
- an individual entrepreneur does not have the opportunity to pay fees and taxes;
- the judicial authority issued a positive decision on the issue of launching the compulsory liquidation procedure;
- the person was banned from carrying out entrepreneurial activities;
- businessman declared bankrupt;
- the entrepreneur is a person with foreign citizenship, and his term in Russian territory has ended.
In addition to these reasons, a citizen may have others.
Before studying where to close an IP in St. Petersburg or another territorial unit of Russia, it should be understood that the liquidation of entrepreneurship does not exempt a citizen from paying a fine and fulfilling debt obligations to various funds and the tax service.
If a businessman evades these payments, sanctions may be applied against him under the current legislation.
Required documents
Before collecting documents for the liquidation of a business, you need to find out where to close an IP in Moscow or another city to which a specific entrepreneur belongs.
Before you begin collecting documentation, you must complete three steps:
- Fill out and submit a declaration to the tax service (it is prepared regardless of whether the entrepreneur was engaged or not).
- Submit all necessary statements to the social insurance fund.
- To remove the cash register from the register, if any.
After these steps, you need to find out where the IP is closed in a particular area, and prepare a package of documents. The list includes the following list of securities:
- photocopy of the certificate of assignment of an individual tax number;
- original passport with copies of all completed pages;
- receipt confirming payment of state duty;
- certificate issued upon registration of a citizen as an individual entrepreneur;
- Application completed in the form P26001;
- notarized power of attorney if the process of closing a business is carried out through a third party.
State duty is paid in advance. The size of the fee is 160 rubles. Forms of payment of state fees: online mode, Sberbank offices, Internet banking. Payment of the fee is made without commission. In the absence of a receipt - a statement from the entrepreneur.
Features of filling out a business liquidation application
In order to liquidate a business, it is necessary to find out where to close an IP in Omsk or another city in which an individual entrepreneur lives, and take an application form there. It can also be completed in electronic form.
When filling out a document by hand, it is necessary to be guided by a number of rules: the ink in the pen should be black, letters are capital and printed. When entering information electronically, it is best to use an eighteenth-size Courier New font.
The following information must be indicated in the application:
- name, surname, patronymic of a businessman of an individual entrepreneur;
- ORNIP number;
- INN
Documents can be brought to the federal tax office in person, transmitted through a representative by proxy or by e-mail. When filling out, it is necessary to indicate e-mail, contact information (phone numbers for communication).
Stages of closing a business
Closing any business that an individual entrepreneur is engaged in is carried out in six stages, each of which cannot be missed. In case of violation of the sequence of actions, the entrepreneur may be faced with the fact that the liquidation procedure is delayed for a long period of time.
The first stage of the process is to find out where to close the IP in Nizhny Novgorod or in another city in which the businessman is registered. This is necessary in order to know in advance in which tax service department you can take an application form and get advice.
The second stage is the solution of issues related to debt on obligations to contractors and other entities. This step is very important for an individual entrepreneur, since in the future the liquidation of the business will be greatly simplified.
The third stage is the payment of state duty. The basic rule for paying the specified amount is to correctly fill in the details of the recipient's party. If the individual entrepreneur made a mistake in the process of recording the necessary information, the payment will not be made, and the citizen will have to pay the same amount again.
A receipt for payment can be obtained from the federal tax office. Also, all details can be filled out through the official website of the Federal Tax Service. After the document is completed, it can be printed out and given to transfer money to the cash desk of any branch of Sberbank.
The paid receipt is best copied so that, if necessary, the individual entrepreneur can confirm the fact of payment of the state duty.
The fourth stage - paperwork in the Pension Fund of Russia, which will confirm the absence of debt to contractors and other entities. First, it is necessary to check with the tax authorities if they need information from the Pension Fund.
In some cases, these papers are not necessary. Other branches of the Federal Tax Service refuse to close the business until an individual entrepreneur brings a certificate stating that he has no debt to the Pension Fund.
The fifth stage is the provision of the necessary documents to the branch of the Federal Tax Service. There are four ways to transfer a list of securities:
- Personal delivery of documents to an employee of the Federal Tax Service.
- Sending a list of securities by mail with declared value and a list of investments.
- Submission of documents through the website of the Federal Tax Service on the Internet.
- Sending papers through a representative by proxy.
The third method of transferring a package of documents has some features - via the Internet.
If a citizen opened a business through a personal account of a taxpayer, he can close it there. To do this, you must have a personal account and an electronic digital signature. The advantage of this method is that the whole process is systematized, so errors are eliminated there. If a business opened an individual company using another method, it is best not to use this option.
The sixth stage is the receipt of official documents that confirm the fact of the closure of the business. After six working days, an individual entrepreneur must receive documents confirming the official closure of the business. The citizen will be given a sheet with an entry in the Unified State Register of Enterprises. If the subject made mistakes in the preparation of documents, it is likely that they will refuse to close the business.
Closing a business with and without employees
Individual entrepreneurs need to know not only where to close the IP, but also how to eliminate it if the businessman has employees (or not). If an entity has employees, it must fire them before the liquidation process begins.
Fourteen days before the start of the closing procedure, the citizen must send information on the dismissed workers to the employment center. The work book and the order on the termination of labor relations indicate that the dismissal is carried out on the initiative of the employer due to the termination of activity. After that, the employees are issued the calculation in the final form.
The process of closing a business to individual entrepreneurs who have no employees on staff does not differ from the standard. Often, it is enough for a citizen to draw up and send an application to the branch of the Federal Tax Service, pay the state fee and provide the necessary documentation.
Regardless of whether the entrepreneur has employees or not, he must pay a fee of 160 rubles. If he has any monetary obligations to counterparties and other entities, these amounts are considered additional costs.
Actions to close a business in the presence of debts
When considering where to close an IP in St. Petersburg or another region, it is necessary to raise the issue of liquidating a business in the presence of debt to contractors and other and other subjects of relations.
In general, the process of closing a business with debts is similar to the usual process. The law does not prohibit the liquidation of a business in the presence of debt, but these amounts will need to be paid.
If an individual entrepreneur has debts to the Pension Fund or other bodies, he will be able to close his business through the branch of the Federal Tax Service in which he opened it.
The liquidation period of IP is not legally fixed. At the same time, documents submitted by the entrepreneur are considered within five days (of workers). There are also deadlines for debt repayment. If the amounts are to be paid to the Pension Fund, this must be done within fourteen days from the date of liquidation of the individual entrepreneur.
After that, you need to provide reporting on a closed business. The deadline for submitting documents is as follows:
- if the entrepreneur worked under the single imputed income tax system (UTII), he must provide all reports until the status of the individual entrepreneur is eliminated;
- if the entrepreneur worked on a simplified taxation system, he must submit all reports by the twenty-fifth day of the month following the month of liquidation of the business.
If a citizen refuses to repay his debt to the Pension Fund, he has the right to file a lawsuit with a judicial authority and collect money by force.
Procedure for closing a business in the presence of debts to the Federal Tax Service
When considering where to close an IP in Moscow or another city in the country, one cannot ignore the procedure for liquidating a business in the presence of debts to the Federal Tax Service
If an individual entrepreneur has debts to the Federal Tax Service, it will be possible to close a business only after paying off the entire accrued amount and penalties for late payment and non-payment of fees and taxes.
If the owner of the IP does not have the means to pay off the debt, a natural form of payment may be used - property that is the property of the entrepreneur.
If the entrepreneur’s things are used as a means of reckoning with debts, their implementation will occur not at the market price, but below. In addition, the costs of auction events and manager services will be recovered from the businessman.
The next important point in the question of how and where the IP is closed is the bankruptcy procedure. In this case, an individual entrepreneur may not be afraid of property loss. In such a situation, the judicial authority has the right to postpone the due date or reduce the amount of debt by offering installments of all payments.
In general, an individual entrepreneur can close a business with debts without difficulty. The main thing that needs to be decided by the businessman is the procedure for their payment. If, as a result, the debtor fails to pay the calculated amounts, a case will be brought against him, and through the bailiff service the property of the citizen will be arrested.
Liquidation of a business whose activities were not carried out
The first stage, as in previous cases, is finding out the address where to close the IP. Then, an individual entrepreneur must draw up and fill out a income statement with zero values.
After submitting the document, you must pay the state fee, other fees, and check the absence of fines and debts. With receipts, reports and other papers, the entrepreneur must contact the tax authority at the place where the individual entrepreneur is registered.
In some regions, for the liquidation of the business, it is necessary to provide additionally other documents, therefore it is best to check their list in advance with a specialist of the relevant tax authority.
Features of the bankruptcy procedure in relation to business
The last question in the topic of how and where the IP is closed is the particularities of the bankruptcy procedure in relation to business. Only an arbitration court is entitled to declare an individual entrepreneur bankrupt. Any citizen engaged in relevant activities can obtain this status. To do this, he must have a number of signs:
- the amount of debt of an individual entrepreneur is greater than the value of the property of a citizen;
- debt obligations to creditors are not fulfilled within a three-month period;
- the amount of debt is more than ten thousand rubles.
If you have these symptoms, you can find out where the IP is closed, and which body to contact the citizen.
The following categories of persons are entitled to submit an application to a court of arbitration type:
- An entrepreneur who has debts to various funds and the Federal Tax Service.
- The lender of a competitive type to which the entrepreneur owes.
- Local authorities.
- FIU, Federal Tax Service, other bodies.
For a citizen to be declared insolvent, he must have a strong evidence base. It is obtained from financial analysis, on the basis of which the arbitration managers give a conclusion on the presence of signs of bankruptcy. If not, bankruptcy is considered fictitious.
The procedure is as follows:
- filing a request to declare an individual entrepreneur bankrupt;
- filing a certificate of registration of a person as an individual entrepreneur;
- drawing up a list of debts to each creditor with an indication of the exact amounts;
- submission of documents confirming the availability of property and its assessment.
All papers are analyzed, after which a decision is made on the solvency of the entrepreneur.
In this case, the citizen does not need to look for where to close the IP. This can be done through court. After the bankruptcy procedure is completed, the entrepreneur’s property is distributed among the creditors. At the end of the whole process, the bankrupt will not be able to obtain the status of an entrepreneur during the calendar year.
Shelf life of documents
In addition to knowing where to close the IP in Moscow or another city in the country, an entrepreneur should have an idea of how much documentation will be stored regarding his business.
All papers are stored for four years. If there are personnel papers in the list of documents, they should be destroyed after seventy-five years. In addition, the entrepreneur may, having paid the state fee and made a statement, destroy his stamps.
Every entrepreneur needs to know which taxation belongs to him, and where the IP is closed, if he needs it. Early receipt of information will facilitate the liquidation of a business.