State duty for the closure of IP. How to close an IP with debts in the FIU, tax and other debts - step-by-step instructions for independent liquidation

The receipt for the payment of state duty to the closure of the IP is one of mandatory documentsSubmitted individual In the tax authority for removing from accounting as an entrepreneur. Without this receipt, the application for termination of activities in the form of the P26001 will not be taken or a refusal to register this application will be received. It is important to correctly fill out all the details of the payment document in order to avoid the assignment of state duty in the budget for unclear payments.

Regulatory framework and amount of state duty on the closure of IP in the receipt

The requirement to pay state duty is indicated in sub. "B" paragraph 1 of Art. 22.3 of Law No. 129-FZ (about the State Registration of IP and Yurlitz). At the same time in sub. "A" of paragraph 1 of Art. 23 of this law is spelled out that in the event of non-submission of any of the required documents, a refusal to commit registration can be obtained (including deregistration of an individual entrepreneur). The legitimacy of refusal to register an application for termination of the IP activities is confirmed and judicial practice (For example, by defining you from 03.05.2012 № You-5516/12).

The size of the state duty when removing an individual entrepreneur from the records is listed in sub. 7 p. 1 Art. 333.33 of the Tax Code. The legislator tied this duty to the fee for the registration of IP registration, which is 800 rubles as of 2017. Termination of activities as an IP is taxed in the amount of 20% of the state duty for registration. That is, the receipt for the payment of state duty to the closure of IP in 2017 should be in the amount of 160 rubles (800 x 20%).

The legislation is sometimes made changes, so it is necessary to clarify the current amount of state duty before payment.

You can send a payment to state duty by cashless transfer from your settlement or personal account, online through the tax service website, cash in Sberbank or automata for receiving payments established in some registering bodies.

Mandatory details that contain a receipt for the payment of state duty to the closure of IP

Bank details and the name of the recipient in the receipt will depend on the region in which the entrepreneur will submit documents on the termination of activities. They must be specified in their tax authority.

Among the obligatory payer details:

• registration address;
• Inn (required for non-cash payment).

An important props for payment of state duty - CBC (budget classification code). It indicates the subject of payment. If an error is made in this code, the payment will not be able to identify the payment, and you will have to make adjustments or pay the state duty to the state duty.

CBC will depend on how documents will be submitted. In the case of submission to the termination of the IP activities directly into the tax authority, the CBC should be specified as follows:

182 1 08 07010 01 1000 110

Currently, it is permissible to submit documents for removal from accounting of PI and through multifunctional centers (MFC). In this case, the CBC will be like this:

182 1 08 07010 01 8000 110

OCTMO code indicates that the municipal district to which the address of the payer belongs. Accordingly, this code is individual. It can be found on the Tax Inspectorate website.

When paying the state duty to the closing of the IP, the receipt can be completed online]]\u003e on the tax service website]]\u003e. Thus, it will be possible to practically exclude the probability of error, because The CBC is invited to choose from the list, OCTMO service selects independently based on the data on the payer's address, and the remaining details are filled automatically. It makes sense to take advantage of this opportunity to avoid possible adjustments in the future.

How to close IP in 2016? Distinctive feature individual entrepreneurship is the relative simplicity of the closing of the PI. Unlike IP Ltd., it is enough to simply eliminate their enterprise in just one visit to the tax inspectorate.

Step-by-step guide to closing IP

The closing of the IP may be required by both the personal wishes of the businessman who wanted to stop its activities and by the court decision (for example, in the bankruptcy of the individual, as well as in connection with the death of the entrepreneur.

What you need to close the IP correctly? Enough to read this manual to close some controversial issues.

Step-by-step instructions for the liquidation of IP looks like this:

1. If the entrepreneur was an employer, he first needed to dismiss all employees, to respond from accounting in extrabudgetary funds (in the FIU and FSS) and pass all the necessary statements.
2. Employers should also pre-pass in the FTS report on 2-NDFL payments and pay debts on this tax, otherwise there may be difficulties with closure.
3. IP on the "Wmenenka" should be held from accounting on UNVD before liquidation and pass the tax return on this regime.
4. It is necessary before submitting liquidation documents to close the current account and remove from accounting by KKM. On the closure of the current account in the Bank in the FTS, FSS and the FIU since 2014 should be reported by the Financial Organization.
5. What documents to closing the IP will be needed? Their number is minimal. This is a receipt of payment of state duty (it should contain F. I. O. Businessman), an application for the closure of the IP and passport. Help from the pension fund about the absence of debts is not required. In practice, it often requires a tax authority, but by law presentation this document - This is the right, not the responsibility of the IP.
6. Before you eliminate the SP, you need to pay state duty. The state duty for the closure of IP in 2016 is 160 rubles. Its size has not changed for many years. On the FNS website you can independently form a receipt for payment of state duty in a special service. Paying the receipt can be in any separation of the bank.


7. Then you should fill out an application for the closing of PI on the prescribed form (P26001). This form is quite simple to fill. It is necessary to indicate F. I. O. Entrepreneur, his INN, OGRNIP and contact details (telephone and electronic address). A businessman can choose the preferred method for obtaining closing documents: Personally, by mail or through a trustee.

All documents are transmitted to the FTS and within 5 days the tax decides on liquidation or refusal to closing the PI.

Transfer documents in three ways:

• personally in the FNS department at the place of registration or through a trustee;
• by mail by registered (valuable) letter with the description of the investment;
• remotely via the Internet.

With personal feeding of documents, the notarization of the SPE signature is not required. This rule is valid since 2011.

How to eliminate IP via the Internet? To do this, the FTS has implemented a special service for remote transfer of documents. The procedure for closing the IP via the Internet implies the mandatory assurance of documents by an electronic signature of an entrepreneur or a notary.

How to close the PI, if the activity did not go? Another common question. The closing procedure will not differ from the one that is provided for entrepreneurs who have revenue. At the same time, the businessman will have to give zero reporting.

How much does it cost to close the PI in 2016? The answer to this question is ambiguous: if IP is independently engaged in the whole process, then it will be necessary to spend only for state duty. Service cost legal companies It vary greatly depending on the region.

Thus, it is simple enough to close the SP. You only need to observe all the formalities, and after 6 days you will have an extract from the essay with a mark on the termination business activities. By order of the FTS, the testimony from 2013 is not issued.

How to close an IP with debts

A fairly common issue in a business environment is whether it is possible to close an IP with debts to the Pension Fund. Definitely yes. In this case, the closure of individual entrepreneurship is made in the usual manner.

But you should not expect that IP debts before the Pension Fund will automatically be written off. The legislators do not create any barriers to the closure of IP with debts before the FIU for one simple reason: all the debts accumulated over the years of entrepreneurial activities are going to the former businessman as a physician.

The statute of limitations for fixed contributions in the FIU is not.

Liquidation of IP with tax debts is also standard. A businessman can decide for himself when it pays taxes: before or after the cessation of entrepreneurship. The elimination of entrepreneurial status does not relieve it and from paying their obligations to counterparties and employees.

IP after closing

After the cessation of business activities, a former businessman retains a number of duties. So, he needs to pass tax reporting on time. The time that the law is given to the delivery of the declaration depends on the tax regime used.

IP on USN should provide a declaration to the 25th day of the month following the closure of the enterprise. For PSH reporting, the entrepreneur is not served, so the time frame is not installed. IP on the floor there is only 5 days to pass reports after closing the business.

At the payment of arrears in insurance premiums in the FIU and FSS, the IP will be 15 days after the closure.

Entrepreneur costs 4 years to store accounting documents In case of checking.

3.3. Step 3. To get a "certificate of termination of the activities of the IP"
3.4. Step 4. Notify the Pension Fund on the Closure of IP
3.5. Step 5. Pass reports to the social insurance fund, close the account of the PI and remove from accounting by KKM
4. Help on the absence of debt in the FIU
5. How to close IP with employees
6. How to close an IP with debts
7. How to close IP when wept
8. How to close the PI with

For reference: Many mistakenly assume that the term "elimination of IP" can be applied to the closure of the IP. IP is an individual, it is impossible to liquidate, you can only close it. To close the IP, you need to register termination.

Act state registration As an IP ends after making information on the closure into a single state registry. The reasons for the closure of the IP may be a set. Stop entrepreneurial activity can be in compulsory and voluntary.

Basically, businessmen make a decision on the closure of PI due to financial difficulties or in connection with the growth of insurance premiums. Often the decision on the closure of IP is accepted when the entrepreneur decides to make a qualitatively new activity.

What other people can be reasons for the closure:

• The death of the person registered as an IP.
• Deprivation of the right to conduct entrepreneurship.
• End of the term of permission to accommodate IP in the territory of the Russian Federation.

The closing of the IP may be enforced if:

• Removed judicial decisionprohibiting carrying out business activities.
• The action of registration documents has ended.
• The entrepreneur is recognized as insolvent.

The closing of the IP is carried out in the same tax service, where the registration was passed. More details on how to register an IP, you can read in the material "Registration of IP Step-by-step instructions in 2019".

What documents are needed for the closure of IP in 2019

To close the IP you will need:

• Passport.
• Statement (form Р26001).
• Paid state duty.
• Certificate of state registration of IP.

If IP was registered in 2018, then instead of evidence, it is necessary to provide new document - List of records in the Eagle. Novivovia entered into force on January 1, 2017. The form of the post of recording EGRIP (Form No. 60009) has changed.

All about state duty at the opening of the IP.

How to submit documents to the closure of IP

Methods for submitting documents to the closure of IP:

• Personally in the tax service.
• Through a notarized trustee.
• By Russian Post with the description of investment and declared value.
• Online through the site of the FTS RF.

Note

Requirements for documents sent through the Service FTS:

• On documents should stand electronic signature entrepreneur or a trustee.
• Document format - VW.
• Document resolution - 300 * 300 DPI.
• Document format - TIF.

Step-by-step instructions for the closure of IP in 2019

Step 1. Fill out an application for the closing of the PP26001 form

In the P26001 statement, personal information is filled in Russian, and contact phone numbers are written by numbers. After filling, the IP personally refers to a tax, where the authorized person certifies the identity of the applicant using a passport. If you cannot file a statement personally, you need to assure the applicant's signature at the notary.

please note that the form of the P26001 can be manually or on the computer. When filled manually you need to use ink black. All letters should be written. If the application is filled on the computer, the Courier NEW font must be used, size 18.

For reference: To avoid additional red tape, it is better to sign in a statement in the presence of an IFNS employee.

The statement is filled with only one page, here you need to specify the following data:

• Passport details
• Contact details.
• Record number IP.
• IP code.
• Date of registration of IP.
• The number and name of the tax authority.
• Application text.
• Signature of an individual entrepreneur.

P26001 form filling sample in 2019

Before you completed a sample application for the closing of the IP.

Fig.1 Sample Application for the closure of IP

Step 2. Pay for state duty for the closure of IP

To close the IP requires payment of state duty. In 2019, the size of the state duty is 160 rubles. The receipt can be paid in any branch of Sberbank or through the website of the Russian FTS. To pay for the online receipt, you need to specify the purpose of payment, enter the name, address, TIN.

Fig.2 Sample filled receipt for state duty

3. Get a "certificate of termination of the activities of the IP"

After paying the state duty and submit an application for the closure of the IP, you must give you a certificate of termination of the activities of the individual entrepreneurs "(P65001) and the extract of the EGRIP.

4. Notify the Pension Fund on the Closure of IP

5. Turn out reports to the social insurance fund, close the account of the SP and take off the CCM

The final stage of the closure of the IP is the delivery of reports to the social insurance fund, closing the current account and the removal of CCM from the accounting.

For reference: All these actions can be made both before the filing of documents and after.

Remains on the current account can be transferred to another bank or another account that you specify in a closing application. Previously, when closing the account, an individual entrepreneur should have reported to the tax, but from May 2, 2014 this procedure is not mandatory.

An application for removal of the CCM from the registration is submitted to infus. The CCT passport is applied to the application, the magazine of the cashier operating officer, the CCT registration card, the contract with the CTO, the passport of a citizen of the Russian Federation and a copy of the last reporting.

What to do after the closure of IP

After the end of the PI closing procedure, you will receive a certificate of removal from accounting and a certificate of deregistration in the Pension Fund. Documents on the registration of IP are you left, in the future they may be needed in the service of social insurance for the receipt of insurance payments.

Refusal to closing

In case of refusal to close, IP should receive the relevant document, where the reasons for reference to references to the relevant articles of the legislation of the Russian Federation are indicated.

What could be the reasons for refusal to eliminate IP:

• Incomplete packet of documents or incorrect filling.
• Signing a statement by an unauthorized person.
• Debt to the Pension Fund.
• Administrative responsibility or disqualification.
• Providing unreliable information.

Help on the absence of debt in the FIU

How to get a certificate about the absence of debt in the FIU

To get a certificate in the Pension Fund, you must provide the following documents:

• Passport of a citizen of the Russian Federation.
• Certificate of registration of IP. Since 2018, Hebject
• Receipts on deductions to the Pension Fund.
• Statement in form p26001.

Procedure for obtaining reference

1. The required package of documents you are supplied to the Department of the FIU, where they are registered.
2. After submitting documents, in the FIU make reconciliation of debt. If the debt is, you will be issued a redemption. The receipts can be paid in any branch of Sberbank.
4. After repaying the debt, you provide a receipt to the Pension Department. An employee will give a certificate that there is no indebtedness and the act.

Read more about how to pay pension contributions, read in our material.

How to fill out the tax return when closing SP

Before closing the IP, it is necessary to settle with extrabudgetary funds and the tax service, and pass the tax declaration. The tax declaration is fed on three sheets: title page, Section number 1 and section # 2. Fill the declaration need capital letters of black or blue paste. In places where there is no information is made of docking. All amounts are prescribed in rubles.

How to close an IP with workers

When closing the IP employees are dismissed and removed from the accounting in the FSS and PF. Fire employees under Article 81, paragraph 1 of the TC RF. According to this item, when liquidating an enterprise, the employer is allowed to dismiss all employees, including pregnant women.

If you have problems paying debts to employees, according to the law, you are allowed to close SP, but with the condition that all payments will be implemented. Otherwise, employees have the right to submit on you to court.

Fig.3 Sample application for employment service

How to close an IP with debts

According to the legislation Russian Federationyou are not entitled to refuse the closure of the SP, even if you have debts before the Pension Fund and tax payments. By law, the inspectors do not have the right to demand to repay debts. Most often, the requirement is extended as an oral warning. If the inspector refuses to accept documents, contact your favorite instances or send documents by mail.

The debt must be paid off in any case, and if you do not pay during, it will start to recover in judicial order. If you do not have a means of repaying debt, contact the court to recognize bankrupt. Then your property will be described and used to pay debt.

Before closing, IP needs to be handed over to the tax return for the entire period of entrepreneurial activity, even if the indicators are zero. If earlier the entrepreneur handed over all reports on time, you need to pass the report only for the last tax period. If the declaration is not in time, you will charge penalties.

How to close an IP when wept

IP on USN file the tax return to the 25th day of the next month after closing. Declaration is surrendered even for an incomplete period. Pay the remaining tax debt is necessary in the same time. Read more about the USN and the procedure for submitting a declaration in the material: " Unified tax with USN: we calculate, pay and declare
as well as .

Note
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If all documents are filed correctly, the closing time of the IP should not exceed 5 working days. You will receive an extract from the EGRIP and a certificate of termination of entrepreneurship. Documents you can get personally or by mail. If any of the submitted documents are not true, you will receive a notice where the reasons for the failure or error are specified when completing the documents.

How to close the sip when

The process of closing an IP operating on general System Taxation, includes stages:

1. Collection of documents required to eliminate IP on the basis:

• Help on the absence of debt before the FIU.
• Receipt confirming the payment of state duty.
• Declaration.

2. Filling out the application form P26001.

3. Submission of documents

If the IP has an arrears in front of the Pension Fund, it is necessary to take a receipt for payment, and subsequently save the check. In some cases, the FNS issues a certificate of termination of activities without reference to the absence of debts in the FIU. In this case, the IP is obliged to pay off debts before the Foundation for 12 days. Otherwise, the entrepreneur can impose fines and penalties.

There is an important nuance: if IP never provided a declaration, FTS may require a report over the past three years. For example, if the liquidation is carried out in 2019, the declaration for 2016, 2017, 2018 will be required.

4. Issuance of a registration certificate. The duration of the formation of this document is not more than 5 days.

Basically because the financial markets of the world have an indefinite future, a large number of Legal entities begin to ruin and close. Therefore, the situation is no longer surprised when a private entrepreneur suddenly decided to eliminate its status and complete labor activity. Maintenance defined species business becomes disadvantageous, so increasingly among individual entrepreneurs The question sounds how you can close the PI.

The closing procedure IP in 2016

• The first thing to be done is to fill out a statement that has a form of P26001. This document can be downloaded on the website of the Federal Tax Service. Filling is possible both handle, solely black and with a computer. The data fit up with capital printing letters, the COURIER NEW 18 PT font is required on the computer. The filled form should be stored before visiting the tax service.
• The second action is the closure of all debts that concern pension and insurance cash payments.
• Next, it is necessary to conduct a final calculation and confirmation of this action in insurance funds. But this concerns only those situations in which an entrepreneur labor Treaty There are workers. They must be aware of the dismissal for 2 months and get the necessary compensation payments. With employees can also be arranged for displacement without labor employment Within 2 months, but then the amount for the development of these months according to the law should still be paid. If the employee itself writes a statement about the care, then the insurance fund is not necessary to warn.
• Then the individual entrepreneur must pay the elimination of IP. It costs only 160 rubles. You can do this on the official website of the tax service with the help of the payment of duty. After selecting a payment method, you can get a document, print it, and pay for it the desired amount in Sberbank.
• The receipt that the bank will be issued must be attached to the application in the field on the left. We add a passport and refer to the tax. Already in the department it is necessary to sign on the application and give the documentation for processing.
• After that, it is important to pay all existing debt to your employees and the pension fund.
• Next, you need to remove yourself as an employer with accounting in the state agencies of the FSS and the FIU. For this, the corresponding statements are written in the social and pension fund and are provided. required documents.
• Then you need to remove from official accounting all the KKM, which were in an entrepreneur.
• The last step is to close the current account in the bank, if it was opened.
• Once all the steps are passed - the closing of the IP can be considered finished.

This article will help you close the SP independently without paying the services of a lawyer and a notary. Termination of an individual entrepreneur (Elimination of IP) is carried out in the same tax inspectorate where registration occurred.

Close IP with debts can be!

Earlier, the closure of the IP was not carried out without repayment of debts and providing tax references from the Pension Fund on the absence of debt. Now, if you do not provide a certificate from the FIU, the tax will independently receive these information by an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form (Art. 22.3 FZ N 129-FZ). Thus, failure to provide a certificate from the FIU when submitting an application for the closing of the IP is not an odoring for refusal to state registration. However, if there is indebtedness, it should be understood that it will not disappear anywhere, and after the closing of the IP will be listed for you, as an individual.

Let's determine which documents we need to submit to the tax authority to close the SP:

1. Application for state registration of termination of the individual as an individual entrepreneur in form P26001;

2. Receipt for the payment of state duty for the state registration of termination by an individual as an individual entrepreneur.



PLAYING IP 2019. step-by-step instruction:

1. Download a current application form about state registration of termination of an individual as an individual entrepreneur - form R26001 download in Excel format and fill. This will help you a sample of filling out the form P26001 2019 with explanations. To view the sample and the further printout of the formed state duty you will need free program for reading PDF. Files, the latest version of which can be downloaded from the official site Adobe Reader.

Attention!

In the case of filling in the application form manually - the filling is carried out by handle with black ink with capital printing letters. Filling using software Must be carried out by capital letters of the Courier New height of 18 points.

Conscribing its signature on a notary application with a personal submission of documents for the State Registration of the closure of the PI is not necessary (FZ N 129-FZ, Chapter III, Article 9, Pt.1.2, Second paragraph).

With personal submission of documents on the state registration of the closure of the IP, the applicant's signature is placed only in the presence of a tax inspector.


2. In the formation of a receipt for payment of state duty, you will help you, print and pay (160 rubles) without a commission in any bank. The paid receipt is reinforced to the upper edge of the P26001 statement sheet with a simple clip or stapler.

This service also allows you to use cashless service. e-payment. From March 11, 2014. The order of the Ministry of Finance of Russia dated December 26, 2013 No. 139n from which it follows that the failure to provide a document on the payment of state duty is not a basis for refusal to register, to request its tax authority in information system About state and municipal payments independently. Thus, you can exclude a trip to the bank by paying for state duty, for example, through QIWI wallet.

3. We go to the tax, taking a passport with you, and submit our package of documents (statement Р26001 - 1pc., Paid by the state duty - 1pc.) Inspector in the registration window. At the statement, we put the applicant's signature in the presence of a tax inspector. We get a receipt with the inspector in receiving the documents submitted by the applicant to the registering authority.

You can track the status of the readiness of documents using the service "Information on legal entities and individual entrepreneurs in respect of which documents for state registration are presented."

4. After a week (5 business days), we go with a passport and receipt to the tax and we receive a list of records of the Unified State Register of Individual Entrepreneurs (JRIP), indicating the termination of an individual as an individual entrepreneur.

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With the requirements for the termination of the activities of the IP can also be found in the official.


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