State duty for closing sp. Receipt for payment of state duty for the closure of IP

Various life circumstances sometimes force an entrepreneur to stop their activities. In order to avoid unnecessary problems, it is necessary to follow the procedure for closing the IP provided by law. This procedure is not more difficult than, the main thing is to know: what and how to do.

Deregistration of IP in the tax in 2016

Termination of entrepreneurial activity by an individual is subject to mandatory registration with the Federal Tax Service of Russia. In practice, situations often arise when an individual entrepreneur believes that he is no longer an entrepreneur only on the grounds that he does not conduct commercial activities. An additional reason to think so may be the closure of the current account, the destruction of the seal. However, all these actions are not documentary evidence of the liquidation of the IP. The status of an individual entrepreneur is removed from a citizen only after an appropriate entry is made in the Unified State Register of Individual Entrepreneurs. This procedure is carried out only after the submission of a certain package of documents.

Step-by-step instructions for closing an IP in 2016

Terminating an IP is much easier than. An individual entrepreneur must submit a minimum package of documents to the tax authority at the place of residence and receive a Certificate of Termination of Activities in five working days. From that moment on, the IP is considered officially closed.

But before submitting documents to the tax office, you must perform a number of actions:

• make settlements with contractors;
• close the current account;
• carry out the dismissal of employees - they must be notified of the upcoming termination of activities at least two months in advance;
• notify the licensing authorities of the termination of activities - surrender licenses and other permits, if they were obtained for the implementation of activities;
• prepare and submit all reports to extra-budgetary funds and tax authorities;
• destroy the seal.

Only after completing these steps, you can apply to the tax authorities with an application to close the IP. Note that if the individual entrepreneur did not have employees, then this preparatory process will not take much time.

Documents for closing an IP in 2016

To terminate activities as an individual entrepreneur, the following documents are required:

• passport of an individual;
• application form P26001;
• receipt of payment of state duty.

The application can be filled out with a ballpoint pen or typewritten. There is nothing difficult in filling it out. It is only required to indicate: last name, first name, patronymic, as well as TIN and OGRNIP. The application form can be downloaded from the official website of the tax authority or from any legal reference system.

Both the entrepreneur himself and any other person can apply to the tax office by notarized power of attorney. The law also provides for the possibility of sending an application by mail. In this case, it must be sent by registered mail with a description of the attachment. This option allows you to close the IP while in another city. Another option for filing documents for termination of activities is through a special service on the website of the Federal Tax Service.

The term for consideration of the application and making an entry in the EGRIP is five working days. After that, the former entrepreneur must come to receive the Certificate of Termination. If he does not receive this document within the specified period, the tax service will send the original certificate to the place of registration by registered mail.

Sometimes situations arise when an entrepreneur has not received this certificate, in which case he has the right to apply to the Federal Tax Service with an application for a certificate or its duplicate, or he can simply request a certificate that he does not have registration as an individual entrepreneur.

Receipt for the state duty for the closure of IP in 2016

To terminate the activity of an individual entrepreneur, you must pay a state duty. In 2016, its size is 160 rubles. To avoid errors, it is best to generate a receipt for payment on the tax website. You can pay for it at any branch of the bank, as well as through personal online banking accounts. It is also possible to pay the current account of the entrepreneur, if by the time of submission of documents it has not yet been closed. By the way, the legislation does not contain any restrictions on the deadline for paying the state fee, so it can be paid even six months before closing.

The original receipt of the payment made is attached to the application for termination of activities.

Declaration at the closure of IP in 2016

Closing an IP does not remove the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The procedure for reporting depends on the taxation system. For example, a simplified tax return must be submitted by the 25th day of the month following the month of termination of activity. The entrepreneur has the right to submit a report on the simplified tax system until the moment of filing an application for resigning from the status of an individual entrepreneur. This is especially true if the activity has not been carried out for a long time, so the "zero" report, submitted simultaneously with the filing of documents on liquidation, will allow you to avoid an extra visit to the tax office. An entrepreneur working on UTII must report before the closing date, this is due to the specifics of this taxation regime.

If the entrepreneur had employees, then before closing the IP, it is necessary to submit all reports on them to the Pension Fund, the Social Insurance Fund, and report on personal income tax.

In addition, if the entrepreneur has a cash register, it is necessary to deregister it and submit a Z-report. The entrepreneur himself can keep or sell the KA.

Advice: if the entrepreneur has real estate used by him for business purposes, which he plans to sell, then it is advisable to do this before the termination of activities. In this case, the sales tax will be calculated depending on the taxation system used. For example, on the simplified tax system, income is 6%. When selling this property as an individual, you will have to pay 13%.

How to close an IP with debts in 2016 - step by step instructions

In some cases, debts become the reason for the closure of the IP. Obligations may arise both before creditors and before state structures: tax, PFR, FSS.

In practice, there are often situations when the decision to officially terminate activities as an individual entrepreneur is made after the initiation of enforcement proceedings in respect of debts on mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of the IP - the tax authorities demanded from the entrepreneur a certificate of no debt to the Pension Fund. Currently, some tax authorities still request this document, but the existence of a debt cannot serve as a basis for refusing to register a termination of activity.

There is no legislative ban on closing an IP in the presence of debt, including to the budget and extra-budgetary funds, therefore, it is possible to officially stop entrepreneurial activity with debts. Refusal to register the termination of activities may be appealed in court. But it should be remembered that even the removal of the status of an individual entrepreneur does not exempt from obligations that arose in the course of entrepreneurial activity. Therefore, a citizen who was previously an entrepreneur will have to pay off all the debts that arose when he was an individual entrepreneur. Moreover, he is fully responsible for these debts, this rule applies to all credit obligations of the entrepreneur.

It is worth paying attention to the fact that if the entrepreneur received, then you may have to return the funds received to the state. Judicial practice shows that in a number of cases, government business support authorities, through the courts, obliged entrepreneurs to return financial support funds if they became aware of the termination of business activities. The specific conditions for the return of subsidies upon closing an IP depend on the features of the program and the goals of support.

In some situations, it is more profitable to terminate the activities of an individual entrepreneur through bankruptcy proceedings. In this case, the following conditions must be met:

• the delay in mandatory payments and other financial obligations is three or more months;
• the amount of debt exceeds the value of the property of the entrepreneur;
• the total amount of debt exceeds ten thousand rubles.

The initiator of the bankruptcy procedure can be both the entrepreneur himself and his creditors, as well as government agencies. However, it should be borne in mind that this procedure will require certain funds, and the procedure itself may take a long time.

How much does it cost to close an IP in 2016

The costs of closing an IP depend on the specific circumstances of the termination of activities. So, if an entrepreneur independently deals with all issues related to the termination of activities, then his expenses will be reduced to paying a state fee in the amount of 160 rubles. When applying to a law firm, it will take from 1,000 to 3,500 rubles to close an IP.

Also, the costs of termination of business activities include the costs of settlements with personnel, counterparties, as well as the payment of taxes and fees. Each entrepreneur has their own size. It should be noted that if an entrepreneur conducted activities independently, then he needs to pay a fixed contribution to the Pension Fund for the period worked out in the current calendar year within 15 days from the date of termination of activity. The payment of contributions and taxes from employees must be made before the closure of the IP.

The consequences of the closure of the IP

After the termination of registration as an individual entrepreneur, a citizen is no longer entitled to carry out entrepreneurial activities. But the law allows him to register again as an individual entrepreneur at any time, so anyone can quickly receive organizational and legal registration for implementation. Moreover, you can open a new IP the next day after receiving the closing documents. There are only a few exceptions:

• a citizen is disqualified by a court decision - for the period of disqualification;
• declaring an individual entrepreneur bankrupt - within one year from the date of the court decision;
• other grounds that, by law, prevent the registration of a citizen as an individual entrepreneur, which arose after the termination of his status as an individual entrepreneur.

In life, situations often arise when a citizen officially ceases his entrepreneurial activity, and after a short time he again decides to open an individual entrepreneur. For example, he found a profitable business option that can, so he needs to become an entrepreneur again.

Advice: in some cases, closing and reopening an IP can be beneficial. For example, in order to receive some subsidies, the lifetime of an individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

Save the article in 2 clicks:

It is always possible to terminate activity as an individual entrepreneur. The law does not contain grounds that would not allow this to be done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, the closure of the IP does not make it impossible to open it again when the need arises. For example, it can only be implemented by an officially registered business entity. Therefore, both a beginner and a former entrepreneur should always remember that it is always possible to become an individual entrepreneur, including after voluntary closure.

In contact with

The closure or liquidation of an IP can occur for several reasons: voluntarily or involuntarily. Consider how to close the IP in all ways. The article presents data for 2013. The latest information about the closure in our new article "".

Liquidation of IP voluntarily

If an individual entrepreneur decides to stop doing business, then in accordance with clause 1 of article 22.3 of the Federal Law No. 129-FZ of August 8, 2001, he must contact the Federal Tax Service (Registration Authority) and present the following documents:

• Application in the form No. P26001 "Application for state registration of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity."
• Document confirming the payment of the state fee in the amount of 160 rubles. (script).
• Certificate from the Pension Fund on the delivery of all reports. If the certificate is not provided, then it is requested by the IFTS authorities at the interdepartmental request from the FIU in electronic form.

The application must be notarized (if you do not submit it personally), pay the payment order or receipt for the state duty through your bank or Sberbank. Documents are submitted in person or sent by mail. When presented in person, the inspector fills out and issues to the entrepreneur a receipt for the acceptance of documents. When sending documents by mail - a receipt is sent to the applicant also by mail.

After five working days, you should receive a certificate of state registration of the termination of activity as an individual entrepreneur in the form No. P65001 from the Federal Tax Service Inspectorate and notify the Pension Fund of the closure of the individual entrepreneur. After settlements with the FIU, the bank account should be closed.

When changing the place of residence, the entrepreneur should submit to the registration authority at the former place of residence an application in the form No. P24001 and a passport. And then submit an application form No. P26001 and a receipt for payment of the state duty to the IFTS at the new place of residence.

Since July 4, 2013, the forms of documents for registration of legal entities and individuals have changed, you can read about them

We fill out the form No. Р26001

An application for closing an IP is filled out on paper or in electronic form. Please complete by hand in block letters using blue or black ink or a ballpoint pen.

You can also fill out an application electronically with a subsequent printout. In sections that the entrepreneur does not fill out, a dash is put. The application must be signed in the presence of a notary who staples and certifies the sheets. Sheet A (receipt for receiving documents) is not filed.

Important: call the tax office and clarify the number and name of the registration authority where the documents will be submitted. If you make a mistake, then all documents and state duty will need to be filled out and paid again.

Filling out the receipt for the payment of state duty

A state duty receipt for closing an IP can be generated on the website of the tax inspectorate at the link: http://service.nalog.ru.

Enter the IFTS code (where we submit the application), press the button Next, type of payment: cash, Next, payment type: 0 (payment of tax, fee, duty), Next, CCC: 18210807010011000110, Next, tax: select the state fee for state registration legal entities and individuals as an individual entrepreneur, Next, status of the person who made the payment: 09 (IP), Next, payment basis: TP (payments of the current year), Next, tax period: specific date (enter the date of payment), Next, set a birdie in the "fill in identifying details" box and enter your TIN, full name, address and amount (160 rubles), Next, Generate PD.

A completed receipt form is downloaded, which must be checked, signed and paid at Sberbank.

Notifying the Pension Fund

Within 12 calendar days from the moment the IP is closed in the tax office, it is necessary to appear at the Pension Fund with a passport and a Certificate of Termination of Activities. The fund's specialists will calculate the outstanding payments from the last payment date until the day of liquidation of the individual entrepreneur and issue you receipts for payment.

We repay the debt on payments by a payment order from a current account or a receipt through Sberbank.

If the individual entrepreneur was an employer, it is necessary to submit RSV-1 reports and personalized accounting documents for the last reporting period. It is also necessary to deregister with the FSS and submit a report in the form 4-FSS. If there were no employees, nothing needs to be handed over.

Don't forget to close your checking account (if you have one).

Forced termination of IP activity

The activities of an entrepreneur can also be terminated forcibly (clauses 4-6 of article 22 of Federal Law No. 129-FZ):

• Declaring an entrepreneur bankrupt by a court decision.
• Deprivation of the right to engage in entrepreneurial activity for a certain period by a court decision.
• Cancellation or expiration of the document confirming the right of the entrepreneur to be on the territory of Russia.

In all these cases, the registration of an individual entrepreneur is terminated upon the entry into force of a court decision or the termination of the document on the right to reside in Russia.

Agree that closing an IP is as easy as registering an IP. The main thing is to prepare all the necessary documents correctly. Do not forget to archive documents after liquidation.

Did you have any difficulties with closing the IP? Share your experience with others in the comments.

Get new blog articles straight to your inbox.

The basis of small business in Russia is made up of individual entrepreneurs, the increase in the number of which is much higher in times of crisis. The process of registering individuals as an individual entrepreneur is simplified as much as possible by the state. The opening and closing of this organizational and legal form, like any other legally significant action, is subject to a state duty, the amount of which remained unchanged in 2016. Payment of the state duty is made according to the details established for each district individually. Confirmation of payment is a receipt form, which will subsequently need to be submitted to the tax authority.

Opening an IP - where to start?

The procedure for registration of individual entrepreneurs is regulated by the Federal Law-129 of 08.08.2001. Unlike the registration of legal entities, opening an IP provides for a simplified procedure, namely the minimum package of documents and a 3-day registration period.

Prior to the preparation of the collection of documents provided for in paragraph 1 of Art. 22.1 of the Registration Law, the type of system should be determined taxation and choose from the following options:

• simplified (USN);
• BASIC (general) - set by default if at the time of submission of documents there was no application for changing the system;
• PSN (patent);
• UTII ("imputation").

Especially for small businesses, a simplified taxation system was developed, which provides for a special procedure for maintaining and submitting tax reports.

Attention! The simplified tax system provides for the possibility of paying tax only on income in the amount of 6% or paying tax on the difference between income and expenses in the amount of 15%.

In addition to the taxation system, at the preparation stage, one should also decide on the type of activity (there may be several of them). For each type of activity, in accordance with the Decree of the State Standard of Russia, a certain code (OKVED) is assigned - it is this code that will need to be indicated when filling out an application with the tax authority.

Attention! Many try, just in case, to choose as many codes as possible, while remembering that some types of activities are subject to mandatory declaration, regardless of whether they are actually carried out or not (for example, beer retail).

Payment of state duty, its amount

Registration of individual entrepreneurs, as well as any legally significant actions performed by state bodies, is carried out only after payment of the state duty. When submitting documents for opening an IP, the law directly provides for the receipt of its payment (paragraph and part 1 of article 22.1 of the Law on state registration of legal entities and individual entrepreneurs).

The amount of the state duty, as well as other payments and fees made to the state's income, is established by the Tax Code of the Russian Federation. In particular, paragraph 6 of Art. 333.33 of the Tax Code of the Russian Federation provides for the amount of state duty for registering an individual entrepreneur in the amount of 800 rubles.

Attention! Information on the amount of the state duty can also be found on the official website of the tax service (www.nalog.ru).

Details for which payment should be made can be obtained directly from the district tax office or independently generate a receipt by filling in all the necessary data on the official website and pay at any bank branch. The original document confirming payment is submitted to the tax authority with a full package of documents necessary for opening an IP.

Features of closing IP

Making a decision to terminate the business is not enough for the official termination of activities as an individual entrepreneur. It is also necessary to notify the tax authorities of the decision made, and only after the entry is excluded from the USRIP, the activity of the IP is considered terminated.

IP is closed in the following cases:

In the event of a personal declaration of will to close the IP and terminate business activities, an established package of documents should be prepared:

1. Personal statement.
2. A document containing information on the submission of all necessary information to the Pension Fund of the Russian Federation.
3. Receipt for payment of state duty.

The specified package of documents can be submitted to the tax office at the place of registration in person or sent by Russian Post. When sending by mail, it should be sent by registered mail with a list of attachments, the application for closing the IP must be notarized.

Payment of state duty upon closing an IP

Closing the activities of an individual entrepreneur is also subject to a state duty, the amount of which is established by the Tax Code of the Russian Federation. In accordance with paragraph 7 of part 1 of Art. 333.33 of the Tax Code of the Russian Federation, the amount of the state duty in 2016 for the official registration of the termination of the IP is 20% of the state duty for opening an IP, namely 160 rubles.

Payment of the state duty is a prerequisite only in the event of the closure of the IP by personal will. In other cases, such as by a court decision or death, the IP is exempt from its payment.

The state duty is paid to the state budget according to the details established for each region and district individually. Information on payment details can be obtained both directly from the regional tax office and on the website of the Federal Tax Service of the Russian Federation. When paying, you should carefully consider filling in the details, since in case of an error, the payment receipt will not be accepted and the IP will be denied.

In conclusion, we note that the registration of individuals as an individual entrepreneur is a legally significant action and is carried out by the state, taking into account the payment of state duty. In the absence of a receipt with the proper payment details, applications for the opening, as well as the closing of an individual entrepreneur, will be left without consideration. The size of the state fee in 2016 remained unchanged and amounted to 800 rubles for opening and 160 rubles for closing an IP.

How to open an IP: video

It is not always possible for an entrepreneur to succeed in business. There may also be situations when it is impossible to continue to conduct business, and it is necessary to close the IP. Then the individual is faced with the procedure for registering the termination of his activities.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

What documents to prepare in order to quickly solve the problems that have arisen, to which government agencies to submit them and how much to pay? What will be the procedure for the applicant?

General information

There are several factors that can lead to the liquidation of an IP. If it so happened that you are also faced with the need to register a closure, then you should know where to start and what issues need to be resolved on the eve of applying to the registration authority.

What could be the reasons?

Closing an IP is possible in view of the following circumstances:

• if the entrepreneur has decided to terminate his activity and has submitted a corresponding application;
• if the IP has died;
• in the event that a person engaged in entrepreneurial activity is declared bankrupt;
• the right to conduct this type of entrepreneurial activity may be forcibly deprived by the court;
• when making a court decision on the temporary suspension of the functioning of the IP;
• if the period of validity of the documentation allowing to conduct activities within the Russian Federation (with respect to foreign citizens) expires.

Usually, entrepreneurs go through the closure procedure forcibly. If the individual entrepreneur made such a decision on his own, then the procedure for his actions will be regulated.

The procedure for closing an individual entrepreneur

First, it is necessary to submit the current reporting, even if the tax period has not ended. On the eve of the closure, you should check with the tax authorities, pay all amounts for taxes, contributions, penalties and fines.

That is, you should check whether all issues with government agencies and counterparties have been resolved, and if there are disputes, they should be eliminated.

While still in an entrepreneurial status, it is necessary to pay off debts, collect debts of debtors. It is easier to do this by contacting the arbitration court, which will help to sort out economic disputes.

The next step is to collect the documentation package. It is necessary to break the action of all and funds, commercial enterprises.

It will be necessary to submit all payment certificates for making insurance in full. A report is submitted to state structures about the fact that employees are dismissed.

The IP also reconciles debts with the FIU, and if the IP had staff, with the FSS. If there is a cash register, it is removed from the register with the tax authority before the submission of documentation on the issue of closure.

The settlement account is also closed, and the PRF, the FSS and the tax structure should be informed about the termination of activities. An entrepreneur can dismiss employees in accordance with.

14 days before the dismissal of staff, the employment service must receive information that the IP is closing. The staff must be notified (in writing) of the dismissal 2 months in advance.

If employees leave due to the closure of the IP, the employer must report to the social insurance authorities, providing completed ones, and in the PRF in the form, and for the current tax period. In accordance with the reports, you need to pay the amounts of contributions for this period.

In the event that the entrepreneur has not submitted a report on hired personnel and has not paid insurance premiums, the Tax Inspectorate will not accept documents for terminating activities.

It will be possible to provide the collected package of documentation for the liquidation of the IP only after deregistration with the FSS.

It is worth having an appropriate certificate about closing an account, which will confirm this fact. The individual also undertakes to destroy the seal in accordance with legislative acts.

After you collect all the certificates, issue (if a trustee acts on your behalf), you can contact the registration authority.

It is also worth bringing a seal for liquidation here. In the event that an individual entrepreneur used a cash register in his work, he will also have to be deregistered. The cash desk is closed after the bank account is closed.

If you are denied the procedure for registering the liquidation of an individual entrepreneur, an appropriate document will be issued in your hands. It should describe the reason for the refusal, indicate the legal grounds.

Required documents

To terminate activities, an individual entrepreneur needs to prepare the following documents:

1. Write, which is then notarized. Please note that filling out the form by another person is not allowed.
2. A document that is an identity card (passport and its copy).
3. TIN, copy.
4. OGRNIP-certificate, it is also worth submitting an extract from the USRIP, which was issued to an individual when registering as an individual entrepreneur.
5. A document from the pension fund, which will confirm the fact of payment of the pension contribution, and also show whether the entrepreneur has debts.
6. Payment documents that will confirm the payment of the state fee for the provision of services on the issue of closing.

There is one feature worth knowing about: in the pension fund, you can get a certificate of no debt only after submitting an application (certified by a notary) that the activity of the individual entrepreneur has been terminated. You can wait from two hours to several days for the issuance of a certificate.

What you need to provide in order to obtain a certificate from the district branch of the Pension Fund:

• identity document;
• certificate of state registration of an individual as an individual entrepreneur;
• receipts for making fixed amounts of payments to the FIU from the date when the last reconciliation was carried out until the current moment;
• pension insurance card.

Photo: pension insurance card

1. After accepting the documentation package and the application of the individual, the employee must verify all the data and issue an act ().
2. The debt or overpayment is calculated at the time of liquidation of the IP.
3. If there is a debt, you will be issued a receipt for its repayment.

Closing documents are submitted personally when visiting the registration authority or sent by registered mail.

Payment of state duty for closing an IP

For the provision of services for the liquidation of individual entrepreneurs by the state registration authority, a state fee is charged.

It is worth knowing the details, carefully checking the entered information, and also figuring out where and how to pay the state duty. The receipt should be kept, because without it the rest of the documents will not be accepted.

What amount (size)

To pay the state fee by an individual, a receipt is generated independently.

Video: the fastest way to close your IP

To close an IP, it is worth transferring a fixed amount of 160 rubles. These are much lower figures than when registering entrepreneurial activities.

Where can I get a receipt for payment (form)

You can also take the form from the authorized body (which registered the IP), and according to the samples that are on the stands, enter the necessary information.

Details for paying the state duty for closing an IP:

• it is worth specifying the type of payment (taxes, fees, state duties);
• type of tax (liquidation of IP);
• grounds for payments;
• your data from the passport (full name, registration, etc.);
• TIN IP;
• details of the tax structure where the payment is sent;
• date of;
• amount of stamp duty.

You can find out the TIN of the Tax Inspectorate, abbreviated name and account numbers on the official Internet site of the Federal Tax Service of the Russian Federation.

The form can be filled out online. This will protect against making mistakes, since the information will be indicated automatically.

But you should not rely on bank employees in this matter, they are unlikely to deal with your details. An example of filling out a form in the form of PD-4sb:

Photo: receipt for payment of state duty when registering an individual entrepreneur

Amendments are constantly being made to the legislation, so check the current rules, the payment procedure and the amounts before the closing registration itself.

KBK

One of the details required to fill in is the budget classification code (BCC). In 2019, to close an individual entrepreneur, this is 182 1 08 07010 01 1000 110.

What can be wrong?

To insure yourself against possible problems, you should know what mistakes are most often made by individuals:

1. A gross mistake is an appeal on the issues of closing an IP before the submission of reports (declarations) to the Federal Tax Service. You need to report for the entire tax period until the day the documentation is submitted to the authorized structures for liquidation.
2. Often, entrepreneurs ignore or are not aware of the need to deregister a cash register. And such a procedure would be worth going through before registering the closure of the IP.
3. Not all documents have been prepared. The official will refuse to accept your application.

The grounds for refusal also include (according to paragraph 1 of article 23 of the Federal Law of August 08, 2001 No. 129-FZ):

• the absence of any document that is necessary for the procedure;
• submission of documents to the wrong address (to another registration authority);
• non-observance of the procedure for certification of certificates by a notary office;
• the documentation is signed by a person who does not have the right to do so;
• there is information that the applicant has not met all the requirements for submitting documents to the Pension Fund;
• the presence of inconsistencies in the data in the passport and in the application;
• the registration authority received a judicial act or an act of a bailiff, according to which it is impossible to carry out registration actions;
• an entrepreneur managing a legal entity was brought to administrative responsibility and disqualified without stopping his actions;
• if the tax authority has doubts about the reliability of the data entered in the certificates submitted by the applicant.

Video: we close the IP

If you follow the laws, act in accordance with the recommendations for closing the IP, you can avoid lengthy red tape.

To successfully resolve all issues, it is worth following the liquidation procedure, carefully reviewing everything that is written in the documents, and adhering to a certain procedure.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

To register the termination of an entrepreneur's activity, it is required to submit to the Federal Tax Service a legislatively defined package of documents, including confirmation of the payment for liquidation in the form of a receipt for payment of the state duty for closing the IP.

Reasons for liquidation

The reasons for terminating the activities of an individual entrepreneur may be different, including if:

• a citizen engaged in entrepreneurial activity (IP) has died;
• the entrepreneur is declared bankrupt;
• the right to conduct activities has been taken away or suspended by a court decision;
• the period of validity of permits allowing non-resident citizens to carry out activities within the Russian Federation is coming to an end.

In these cases, the closure procedure is carried out involuntarily. If the entrepreneur made the decision to liquidate on his own, then the procedure is determined by the Federal Law No. 129 (08.08.2001).

Sample receipt for payment of state duty for closing an IP

Download for viewing and printing:

Liquidation procedure

Before closing the IP, it is necessary to submit current reports, reconcile with tax structures, pay the due amounts of taxes and contributions, fines.

It is required to terminate all types of contracts with:

1. state structures and funds;
2. commercial organizations;
3. medical and social insurance funds;
4. employees (Article 81 of the Labor Code of the Russian Federation);
5. with banks (to close settlement accounts).

Debts to creditors must be repaid, debts of debtors must be collected (if necessary, by applying to the arbitration court).

The following is submitted to the National Assembly body:

1. application (notarized);
2. applicant's identity card;
3. extract from USRIP and pension fund;
4. original receipt for payment of the closing fee.

Documents for closing to the structure of the Federal Tax Service are submitted at the office of the registration authority (in person or by an authorized representative) or sent by mail (registered) with a mandatory description of the contents.

Payment of duty

Payment receipt can be obtained:

1. in the department of the Federal Tax Service at the place of registration;
2. at a bank branch;
3. through payment systems, including the official website of the Federal Tax Service, which automatically generate a sample form indicating the details of the payer.

The form contains the fields necessary for filling out, which should be filled out carefully, without making mistakes or inaccuracies. Otherwise, the payment may not arrive at the required account or be credited to another payer, which will cause a repeated payment.

Rules for filling out the form

1. Filling in begins with the indication of the numbers of the Federal Tax Service and OKATO. If the individual entrepreneur cannot indicate the exact values ​​​​of these parameters, the field can be left empty and the region of registration (conducting activities) and the address should be indicated below. This method is suitable if you plan to submit documents to the National Assembly at the place of registration.
2. If the documents for closing the IP are not transferred to the National Assembly that issued the registration certificate, then it is necessary to clarify the specific codes. In this case, the columns with the address are left blank.
3. In the column “Type of payment”, “0” is entered (fee payment), then the budget classification code (BCC) is entered, which in 2017 for IP looks like this: “182 1 08 07010 01 1000 110”.
4. In the column “Status of the person”, the taxpayer is selected - “09” (individual entrepreneur), the basis for payment is indicated “payments of the current year”, and instead of the tax period, the day of payment is indicated.
5. The following are indicated as personal IP data:
   • Full Name;
   • address of registration (residence);
   • deposited amount of money.
6. At the end, the signature of the person making the payment is affixed.

The amount of the fee in 2017

The state duty charged for registering the termination of the functioning of an individual entrepreneur is 160 rubles in 2017 and is payable only if the procedure is carried out on a voluntary basis (not forced, but at the request of the entrepreneur himself).

The calculation does not include contributions to the Pension Fund, which are targeted.

Payment procedure

You can pay the state duty for closing an IP in several ways:

1. Through the cash desk at the bank, paying a bank commission for the service.
2. Through online services for the payment of state duties.

After the formation of the form, the system will offer to choose the option of depositing money - cash or non-cash. In the first case, payment is made in any bank. The second method is available for clients of partner banks, for payment through electronic payment systems.

Advice! The current rules, cost, payment procedure and details should be clarified immediately before the registration of the closure due to possible changes in legislative acts.

Attention should be paid to the safety of the paid receipt, otherwise the prepared package of documents from the individual entrepreneur will not be accepted by the registration authority.

If for some reason the tax authorities refuse to close the IP, then the payment (state duty) made is not refundable. After the comments are eliminated and when the package of documents is resubmitted for liquidation, payment of the fee is again required.

Watch the video about the closure of the IP