One reason or another prompted you to "freeze" your business for an indefinite period. This may be due to your search for a new type of activity, or you just decided to get a job "for uncle". It is important that you do not want to close the IP, hoping to continue activities in the indefinite future (at any time). An alternative solution (and much cheaper) would be to close the IP. In order to close the IP, you must file a tax application. But when you need to renew the IP, you will have to repeat the steps you have already completed for registration. But this is the topic of a separate article. Here we will sequentially consider the steps that maintain your status of IP, while avoiding penalties.
Correct suspension of IP activities or administrative sanctions
Let's see what formalities must be followed so that the tax authorities do not have complaints against you. Indeed, for this it is not enough just to send a magic letter to the tax about the lack of activity. If only it were that simple! To begin with, it should be understood that if you do not submit “zero” reports on time and pay contributions to funds, you may be subject to administrative sanctions in the form of fines and late fees. So think again about the alternative - close the IP altogether. However, it should be noted that upon termination of the IP activities, contributions to funds (FIUs and others) will also have to be paid. This is enshrined in law. Although there are corresponding minor loopholes in the law in order not to pay fees, the arbitration court will probably take the side of the tax. Moreover, a certificate of lack of activity in the event of a lawsuit begins will probably be needed. So it’s better not to waste time on litigation, but to find the required tax amount, especially since your pension savings depend on it.
Algorithm of actions for filing zero reporting
To begin with, for an ordinary IP, a certificate of lack of activity is not needed. All you need to do is submit on time to the “zero” reporting to the appropriate tax authority. However, despite the circumstances, in order to avoid penalties from the state, you still need to deduct contributions to the so-called extra - budgetary funds. First, according to the tax calendar, you will need to submit to the tax information about the average number of employees. This rule applies even to entrepreneurs who do not conduct business and only the “founder” is present from the employees, that is, you. Contrary to popular belief, a certificate of lack of activity for tax is not needed. The deadline for submitting information to the tax inspectorate for the previous year is until January 20. The form can be taken from the tax office or downloaded online. For an individual entrepreneur who does not have workers, zero is required in the required column.
The second in the sequence of action, fixing the suspension of the IP, is the delivery of a zero tax return. This action should be taken before April 30 of the current year. The form can be taken again in the tax or on the Internet. If you are conservative, then you can submit a tax return in person or by mail. But it’s better to take advantage of the Internet.
At the final stage, you need to hand over the book of income and expenses, certified in the inspection. To create a "zero" book of expenses and income, you can use the numerous free IP services on the Internet.
In conclusion, I would like to note that for if your goal is relatively painless for a wallet to maintain the status of an IP, then a certificate of lack of activity is not needed. It is enough to submit zero reports to the tax office with a certain frequency.