ipg closing. Closing an IP is as easy as opening it

A legal entity engaged in industrial production with emissions into the atmosphere should be aware that it is obliged to compile and submit to the supervisory authorities form 2-TP air - specialized reporting of federal statistical observation called "Information on the protection of the atmosphere."

They are required to provide even those production structures whose emission sources are equipped with treatment plants required in the list of statistical authorities. Such sources include boiler houses belonging to housing and communal, transport and other facilities.

For the reporting year on time until January 22 of the current year (2018), the manufacturer is obliged to provide form 2-TP air "Information on the protection of atmospheric air" to the following organizations:

— Department of the Federal Service for Supervision of Natural Resources Management (Rosprirodnazdor);
— Local body for environmental supervision and protection of atmospheric air, which is established by the regional executive power.

Form 2-TP air is the documentation of the annual accounts.

Recording of the webinar on the SME Report, 2-TP Waste, 2-TP Air and the NEOS Declaration

Who needs:

Legal entities or individual entrepreneurs:

• with a volume of permitted emission of more than 10 tons per year;
• with a volume of permitted emission from 5 to 10 tons per year, inclusive, if emissions of atmospheric pollutants of hazard class 1 and (or) 2 are present.

What does the 2-TP air form include?

Reporting form 2-TP air should contain information about all types of sources of polluting emissions, including organized stationary and unorganized.

2-TP air reporting does not include data on vehicles, which are a mobile source of pollution.

Organized Sources- these are objects that are specially adapted for the release of polluting waste into the atmosphere. These include pipes, ventilation shafts, aeration lights, air ducts and other means.

Unorganized sources of harmful emissions into the atmosphere are objects formed as a result of damage or leakage of specialized equipment and technological facilities. These can be dumps, reservoirs, waste heaps, cracks and other unorganized sources.

The report in the form 2-TP air contains all information about harmful pollutants that are removed with gases from organized stationary sources of emissions installed on the territory of the enterprise, and with aspiration air, which is additionally formed in places of leaks and unorganized sources formed as a result of leakage production equipment.

Form 2-TP air "on the protection of atmospheric air" includes quantitative indicators of pollutant emissions emitted into the atmosphere, which are formed from the analysis of air samples. In addition to them, it includes several other special indicators that characterize the pollution parameters.

All information on the amount of polluting emissions captured and released into the atmosphere by qualitative composition for the entire period of reporting in the activities of the enterprise is collected based on the results of instrumental measurements and calculations, the procedure for which is established by federal supervisory authorities.

If the period of validity of the emission permit has come to an end, then the report is submitted based on the actual volumes of emissions.

Sections form 2-TP air

Form 2-TP air "Reporting on the protection of atmospheric air" is divided into five parts:

• Section 1 - "Emissions of pollutants into the atmosphere, their purification and utilization";
• Section 2 - "Emission into the atmosphere of specific pollutants";
• Section 3 - "Sources of air pollution";
• Section 4 - "Implementation of measures to reduce emissions of pollutants into the atmosphere";
• Section 5 - "Emissions of pollutants into the atmospheric air from certain groups of pollution sources";

To clarify data on the enterprise and reporting in the form 2-TP air, an address and code section are provided.

In order to fill out the form correctly, the following requirements must be met:

• It is necessary to make a dash or put a number in each filling line;
• Only those columns and lines are left blank, the values ​​of which cannot be provided due to the lack of indicators;
• It is necessary to observe the permissible value of indicators, which is provided for in the instructions of individual sections.

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More recently, as part of our seminars for ecologists, we talked about the abolition of the reporting form 2-TP (air). Indeed, with the release and entry into force of Rosstat Order No. 473 dated August 01, 2018 “On approval of statistical tools for organizing federal statistical monitoring of agriculture and the natural environment”, the “old” form 2-TP (air) was declared invalid:

4. Recognize as invalid Appendix N 2 “Form of federal statistical observation N 2-TP (air) “Information on the protection of atmospheric air”, approved by order of Rosstat dated August 4, 2016 N 387, from the report for 2018.

Order of Rosstat No. 661 of November 08, 2018

But already a few months later, by Order No. 661 of November 8, 2018, Rosstat approves a new form of federal statistical monitoring of atmospheric air protection 2-TP (air). The new form comes into force with the reporting for 2018. The collection of data on it will be carried out by Rosprirodnadzor.

Reporting must be submitted to all legal entities and individual entrepreneurs that have stationary sources of air pollution. Reporting is submitted before January 22 to the territorial body of Rosprirodnadzor.

The annex contains the annual form No. 2-TP (air) "Information on the protection of atmospheric air" with instructions for filling it out. The form is put into effect from the report for 2018, and the collection and processing of data on it will be carried out by Rosprirodnadzor.

This form contains information only on stationary objects of emission, it is not necessary to include data on other sources (See also the article ⇒ Form 2-TP waste. Filling procedure). The name of the organization is indicated on the title page in full, and in brackets a short one. In addition, all the details of the enterprise or individual entrepreneur are indicated on the title page. Important! Entrepreneurs fill out the form incompletely. They must fill in section 1 "Emissions of pollutants into the atmosphere, their purification and disposal" and in section 3, column 1 "Sources of air pollution". Section 1 "Emissions of pollutants into the atmosphere, their purification and disposal."

The order and sample of filling out the form 2-tp air (nuances)

Administrative responsibility for this is provided for in Article 8.5 of the Code of Administrative Offenses in the form of a fine:

• from 20,000 to 80,000 rubles - for an organization;
• from 500 to 1,000 rubles - for an individual;
• from 3,000 to 6,000 rubles - for an official (head of an organization).

In addition, organizations will be required to compensate Rosstat for damages that arose due to the need to correct their final reporting due to the fact that organizations provided incorrect data, did not do it on time, or did not do it at all (See also the article ⇒ Form 2-TP Vodkhoz Responsibility for non-provision). Submission deadlines The report must be submitted by the 22nd of the year following the reporting year.

If the due date falls on a weekend or holiday, the change can be moved to the next business day. That is, for 2017, report to Rosstat by January 22, 2017.

2-tp "air" - a sample of filling in 2018

See this form in MS-Excel. FEDERAL STATISTICAL SUPERVISION CONFIDENTIALITY IS GUARANTEED BY THE INFORMATION RECIPIENT Violation of the procedure for presenting statistical information, as well as providing false statistical information, entails liability established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation of 12/30/2001 N 195-FZ, as well as Article 3 of the Law of the Russian Federation of 13.05. 92 N 2761-1 "On liability for violation of the procedure for submitting state statistical reporting" In accordance with Article 6 of the Federal Law of July 27, 2006 N 152-FZ "On Personal Data", the processing of personal data is carried out for statistical purposes, subject to the mandatory depersonalization of personal data POSSIBLE PROVISION IN ELECTRONIC FORM OF INFORMATION ON PROTECTION OF THE ATMOSPHERIC AIR for the year 20

Form 2-tp air

Well, column 5 (Of those received for treatment - caught and neutralized, in total), respectively, is equal to column 4 (Received for treatment) - column 6. Third page Section 2. Emission of specific pollutants into the atmosphere.

1. The order of the lines in the form cannot be changed.
   That is, if these substances are present in the emissions, we fill in everything as it is written in the form, first benz (a) pyrene, then sulfuric acid, then methane, and then everything else.
2. Sulfur dioxide, carbon monoxide and nitrogen oxides are not reflected in this section.
3. In the form that we submit to the State Statistics authorities, the section reflects only the substances listed in the Appendix to the instructions for filling out the form.

Annex n 2

Important

Bankrupt companies in respect of which bankruptcy proceedings have been opened are not exempted from submitting these reports. Representative offices of foreign companies operating in Russia also submit a 2-TP air report if their activities are related to air pollution.

• for emissions in the amount of 5-10 tons per year with the presence of pollutants of the 1st-2nd hazard classes;
• over 10 tons annually.

If the permit for emissions of pollutants into the atmosphere has expired, enterprises (IEs) provide actual data on emissions according to the same criteria as respondents with valid permits.

Statistical reporting form 2tp air

• In the blank column put "-";
• In the absence of treatment facilities, columns 2, 3 and 7 are filled in. Moreover, columns 2 and 7 should be equal to each other;
• In the presence of treatment facilities, only the amount emitted after treatment is allocated from the entire mass - column 6.

Section 2 "Emission into the atmosphere of specific pollutants".

• Strings cannot be changed or replaced in the form.

  
  Fill out in the order suggested in the form;

• In lines 204-220, the name and code of the substance emitted by the enterprise and the amount of impurity are recorded;
• When an organization emits more impurities than is presented in the list, the form is supplemented with an application;
• The code "8888" is indicated for those substances that are not on the list.

Section 3 "Sources of air pollution".

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The report is formed from three parts:

• Address - displays data on the object, necessary for its identification.
• Code - will display information in the form of codes.
• Informative - displays the state of affairs in the field of reporting, emission indicators, their types, and other data.

Sample filling 2-TP (air) for 2017 has 5 sections of the content, which serve for various purposes. The first section reflects all the data on the enterprise under study regarding its emissions.

Attention

This includes indicators of those emissions that were treated and those that were not. Section two displays such atmospheric emissions that can be classified as specific.

Program for filling out statistical reporting forms 2-tp (air)

Information in the form 2-TP air must be submitted by organizations and individual entrepreneurs whose volume of permitted emissions:

• from 10 tons per year;
• from 5 - 10 (inclusive) tons per year, if the emissions contain substances of hazard class 1 or 2.

Thus, we can distinguish the following organizations that are required to submit Form 2-TP (air):

• Having stationary facilities that emit emissions into the atmosphere, regulated by the obtained permits;
• Electric power enterprises, oil producing, oil refining, gas industry, non-ferrous and ferrous metallurgy;
• Other enterprises with an annual release of 10 tons or less, or less than 10 tons, if substances of 1 and 2 hazard classes are emitted.

Where to submit the 2-TP form According to the current legislation, information is submitted to the Rosstat authorities at the location of the organization or entrepreneur.

404 not found

Not all substances are entered in this section, but only those prescribed in the form.

• We round all values ​​to 3 decimal places (even if it turns out 0.000), if the column is not filled in, a dash is required.
• If there are no treatment facilities, then everything is more or less clear, fill in columns 2, 3 and 7. Columns 2 (Emitted without treatment) and 7 (Total pollutant released into the atmosphere) should be equal to each other.
• If there are still treatment facilities, then it is a little more complicated.

  In most cases, treatment plants are installed for solids. And here it is necessary to select from the whole mass the amount that is thrown out after treatment, and it will go to column 6 (of which it has been disposed of).

  Column 4 = column 6 / (100 - efficiency of treatment facilities) * 100.

An individual entrepreneur will only need to fill out section 1 and column 1 from section 3. Substances used later in technological production processes that are released along with gases are also not taken into account.
An example is the technical processes for the extraction of carbon monoxide emitted with blast-furnace gas in ferrous metallurgy. This substance is subsequently used as a fuel.

That is, only those emissions are taken into account that were not captured by special adsorbing installations due to the peculiarities of the technological process or equipment leaks. If during the reporting period there was a reorganization or other change in the structure of the respondent organization, this information is necessarily reflected in the explanation that is attached to the reporting form.

How to fill out the statistic form 2 ng air for 2018

To fill out the report manually, download the report form N 2-TP (air), as an example, you can use the Sample Filling in Report Form N 2-TP (air), use the following documents as recommendations for filling out:

• Order of Rosstat No. 540 dated 29.08.2014;
• Instructions for filling out Report Form No. 2-TP (air);
• Instructions for filling out Report Form No. 2-TP (air) (urgent);
• Form Report Form N 2-TP (air);
• Sample filling in Report Form No. 2-TP (air).

Creating a report in the form 2-TP air program Ecoreport.2-TP (air) The program is designed for automated generation of state statistical reporting in the form 2-TP (air).

How to fill out the statistic form 2 tp air for 2018

• Column 3 indicates the amount of substances emitted through special devices (ventilation, pipes, etc.), but not treated;
• If the organization has not carried out work on the regulation of pollution and does not have permission from the regulatory authority, then column 3 is not filled out, but “-” is put there, and line 301 will be filled in columns 1, 2 and 4;
• If the organization has received permission, then 301 - 303 lines are filled.

Section 4 "Implementation of measures to reduce emissions of pollutants into the atmosphere."

• Information on the organization's measures to reduce emissions is indicated.
• If an organization started activities in the current year and is expected to complete next year, they do not need to be included in this report.

Due to the fact that the amount of insurance contributions to the Pension Fund of Russia is reviewed every year in the direction of increasing the amount, many individual entrepreneurs close their business, thereby being deregistered by the tax office.

An individual can close an IP on his own, thereby saving money on the services of specialized companies, or he can contact such a company and save his time. Consider the first variant of events: How to close an IP on your own?

First step: Fill out an application for the closure of IP.

Application form 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."

The application form can be obtained from the tax inspectorate No. 46 for Moscow (if you are registered in Moscow) or downloaded from the website of the tax inspectorate. In order to fill out the Application without errors, you need to read the Instructions for filling out the Application. Instructions are available on the same website of the IFTS. The application can be filled out both electronically (using a computer) and in paper form (using a ballpoint pen).

Second step: You need to pay the state duty for closing the IP.

You can pay the closing fee in 2 ways:

• through the terminal of the tax inspectorate, which is located directly on the territory of the Federal Tax Service No. 46. But in addition to the state duty, you will have a commission for using the terminal of 50 rubles

• download the Receipt for payment of the state duty for closing an IP through the tax website, you can fill in the data of your tax office and your IP directly on the site (the electronic service of the Federal Tax Service will provide you with this opportunity), print it and pay this Receipt through Sberbank.

The amount of the state duty for closing an IP in 2019 is 160 rubles.

Third step: Submission of documents to the tax registration authority (IFTS No. 46 for Moscow).

After you pay the Receipt for the state duty, you need to appear at the tax registration authority where you registered as an individual entrepreneur, take a coupon for filing documents for closing an individual entrepreneur, submit an Application and a Receipt with a note of its payment to the inspector accepting your documents . In turn, the specialist will give you a receipt of acceptance of documents in paper form, which will indicate the day of receipt of documents on your closing. As a rule, it is 6 working days from the date of submission of documents.

If you live far from the tax office in which you registered your individual entrepreneur or you do not have the opportunity to submit documents in person, then you can send your Application and State Duty Receipt by mail with a letter with a declared value and an inventory of the attachment. In this case, the day of receipt of this letter will be considered the day of submission of documents for the closure of the IP.

Draw your attention to:certificate of no debt to the Pension Fund in 2016 is no longer required! The tax authority will independently request this data from your territorial branch of the FIU. If you have an outstanding debt to the PFR for the payment of insurance premiums as an individual entrepreneur, then the tax authority will still carry out the procedure for liquidating your individual entrepreneur, but no one will remove the debt to the PFR from you, this debt will be charged to you as an individual and in the court will collect it from you. Therefore, after the liquidation of the IP, it is better to visit the territorial tax office and the FIU and close the debts, if any.

Fourth step: Obtaining documents in the tax.

On the 6th working day, from the date of submission of documents for closing an IP, you need to appear at the tax authority at the place of registration (to which you submitted documents for closing an IP) and receive a record sheet from the USRIP and a Notice of deregistration with the tax authority of an individual person as an individual entrepreneur.

If for some reason you could not appear on the specified day (on receipt), your documents will be in the archive of the tax office, they are no longer sent by mail to the address of registration! So you can pick them up at your convenience.

Fifth step: Closing the current account and deregistration of the cash register (KKM).

For those individual entrepreneurs who have a bank account and a cash register, who need to close the account and deregister KKM with the tax authority.

Close a bank account: a fairly simple procedure, for its implementation you need to pay off all debts to the tax authority and counterparties, withdraw the remaining balance of funds from the IP account (transfer to an individual’s personal card or withdraw at the bank’s cash desk), then submit documents for closing your individual entrepreneur at the branch of the bank serving you (copies and originals of the entry sheet from the USRIP and the Notice of withdrawal of you as an individual entrepreneur, the passport of an individual, the seal of your individual entrepreneur), fill out an application in the form of a bank and at the final stage receive a bank certificate on closing a current account .

Deregister the cash register at the territorial tax office: this procedure will take longer than closing the current account of an individual entrepreneur, but it is mandatory for those individual entrepreneurs who worked with a cash register.

To begin with, you need to come to your territorial inspection with documents confirming your liquidation, with a cash register and the following documents for the cash register:

Passport of KKM;

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 liquidation documents, 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 the closure of 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 life of the IP must be minimal, and the fact of re-opening in this case does not matter.

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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.

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