Close ip where to start. How to close ip

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When I've worked out

Even if an individual entrepreneur does not earn anything, he must pay mandatory contributions.

Natalia Chelovan

You can register again at any time. Previously, after re-registration, it was impossible to go on tax holidays, but since 2018 - you can.

In short: how to close an IP

Can I refuse to close an IP

An entrepreneur on dismissed employees must submit reports:

In tax - Calculation of insurance premiums and 6-personal income tax.
To the pension fund - SZV-M and SZV-STAZH.
To the social insurance fund - 4-FSS.

If you want to close an individual entrepreneur without employees, start by collecting documents, then everything else.

Deregister online checkout

Submit documents to the tax office

To close an IP, you need to give a package of documents to the Federal Tax Service:

Statement.
Receipt for payment of state duty.
A certificate from the FIU, but it is not required.

You need to submit documents for closing an IP to the tax office where you registered. We fill out an application in form No. P26001 either on a computer or manually in block letters with a black pen.

Section 2. Sign at the tax or MFC in the presence of the employee who accepts the application

Section 3. Not required

Section 4. To be filled out only if you are applying not in person, but through a representative by a notarized power of attorney or by mail. When sending by mail, the signature on the application must also be certified by a notary.

Section 2 Sign at the tax or MFC in the presence of the employee who accepts the application.

Section 3 You don't need to fill out.

Section 4 It is filled in only if you are not applying personally, but through a representative by a notarized power of attorney or by mail. When sending by mail, the signature on the application must also be certified by a notary.

Closing an IP in 2019 will cost you 160 R. If you submit documents through the website of the Federal Tax Service and log in through public services, you will receive a 30% discount.

It is also written on the tax website that you need a certificate from the pension fund stating that you have provided all the information on contributions. But it is immediately written that this certificate is not required - the tax office is able to make an internal request to the FIU. I have never submitted this certificate.

Documents can be submitted in one of five ways:

in the tax office, where the IP was registered, in person or send someone with a notarized power of attorney;
through the tax website, in the section "Submission of electronic documents for state registration";
using the public services portal account;
through the MFC - in person or by notarized power of attorney.

When applying in person, take your passport with you. In this case, the inspector will issue a receipt with a signature, date and stamp - it confirms that you have handed over the documents.

36 238 R

must pay IP as mandatory contributions in 2019

When sent by mail, such confirmation is considered to be a cash receipt and an inventory of the attachment, signed by a postal employee. The date of filing the application is the day when the tax office receives the letter.

The deadline for closing an IP is 5 working days from the date of receipt of tax documents. After that, she issues a notice of deregistration and an EGRIP entry sheet. If you submitted documents through the MFC, then the period increases to 11 days.

Close current account

Everything is simple here. To close an account, you need to fill out an application, a form for it will be given at the bank. The bank will do everything itself.

Pay dues

All individual entrepreneurs pay fixed fees. The payment deadline is within 15 calendar days from the date of making an entry on the closure of the IP in the USRIP. If you close in the middle of the year, then the amount of contributions must be calculated in proportion to the months and days worked.

Let's say the IP closes on June 27, 2019. It turns out that in 2019 the IP worked for 5 full calendar months and 27 calendar days. Then the contributions should be calculated as follows:

It will be necessary to pay an additional 1% of pension contributions from the amount by which the income received exceeded 300,000 R.

Submit reports and pay taxes

The amount of tax and the deadline for filing a declaration depend on the tax system in which you worked.

IP on USN must submit a declaration no later than the 25th day of the month following the month of closing the IP. It is filled in the same way as the annual one, but with one difference: on the title page in the field "Tax period code" we put 50.

Individual entrepreneurs on DOS submit 3-NDFL and a VAT return. The deadline for the 3-NDFL declaration is 5 days after making an entry in the USRIP, the tax must be paid within 15 days. The VAT return is submitted no later than the 25th day of the month following the quarter in which the IP closed. The tax must be paid either immediately, or divided into three parts and paid during the quarter monthly until the 25th.

IP on UTII must submit a declaration no later than the 20th day of the first month following the month of closing the IP. Pay tax - no later than the 25th day of the same month.

If the individual entrepreneur from the example worked for UTII, then he had to submit a declaration no later than July 20, 2018, and pay tax before July 25.

If you overdue reports and taxes

If you close the IP and remain indebted to the state or your creditors, your debts will not be forgiven - the amount of debt will be transferred to you as an individual.

You can pay off your debts voluntarily. They can also be recovered through the court, through the bankruptcy procedure. For five years after the trial, you will not be able to do business, and your exit from the country may also be closed.

Keep documents forever

Receipts and payments for insurance premiums are kept for 6 years. Documents on employees - for 50 years.

Frequently asked questions about the liquidation of IP

How to pay insurance premiums? You can through the service on the website of the Federal Tax Service:

How to find out if the IP is closed? The status of an individual entrepreneur can be clarified on the website of the Federal Tax Service in the section "Information on the state registration of legal entities, individual entrepreneurs, peasant (farmer) households."

In the tab "Individual entrepreneur / peasant farm" you need to enter either the full name and region, or the OGRNIP or TIN. The data is updated daily.

How to close an IP in another city? Documents must be submitted to the same tax office where they were submitted:

by mail - a valuable letter with a description of the attachment. The signature on the application must be certified by a notary;
through the tax website in the section "Submission of electronic documents for state registration";
through the public services website.

How to close an IP if there was no activity? To close an IP that did not work, you need:

Submit reports and pay fixed contributions for yourself. The number and form of reports depends on the taxation system that was chosen during the registration of the IP.
Submit documents for the closure of IP in the Federal Tax Service.
Close bank account.

Is it possible to close an IP by proxy? IP can be closed by a notarized power of attorney. And also you need to notarize the signature on the application in the form No. Р26001. In the case of filing an application by proxy, section No. 4 is filled in the form:

Can the tax authorities liquidate an individual entrepreneur? The tax office or the court can forcibly liquidate the IP and exclude it from the USRIP. The reasons are different, here are the main ones:

death of an entrepreneur;
bankruptcy;
the court's decision.

If an individual entrepreneur is deregistered, how to collect a debt? If an individual entrepreneur stops working, he will not be forgiven his debts, but will be charged as from an ordinary individual: through a court or bankruptcy procedure. Bankruptcy is also sought through the court if the debtor does not pay within 3 months.

The result of such a court may be a settlement agreement, debt restructuring or the sale of property.

It is quite difficult to predict how the situation will turn out, and therefore, quite often, novice entrepreneurs find themselves in a dilemma of how to close an IP. At the same time, it is worth paying attention to the fact that the closing procedure itself does not mean liquidation or bankruptcy. In a particular case, we are talking about the termination of the state registration of one person to engage in entrepreneurial or other activities that bring profit.

A full package of documents, support at all stages of registration of an electrical laboratory and obtaining a qualification certificate for a manager.

Reasons for closing the IP

The state does not impose any restrictions on entrepreneurs who decide to suspend their activities. Nevertheless, as practice shows, the majority of closed IPs determine financial difficulties as a reason for terminating activities. For example, taxes and the expenditure side of the budget have risen sharply, while at the same time there are fewer customers, which negatively affected the overall profit. As a result, the business owner is forced to close his business so as not to plunge into debt obligations.

If desired, the business owner has the right to suspend its activities. To do this, he needs to apply with a statement about the desire to suspend the IP because of the desire to get a job with a stable pay. In this case, the IP will be suspended, but this will not protect the business owner from mandatory payments to the Pension Fund of the Russian Federation.

In accordance with the current legislative norms, any individual entrepreneur is obliged to pay insurance premiums to the Pension Fund, despite the profitability and profitability of their activities. In 2015, the contribution was 18,610 rubles. Every year this amount undergoes changes, and can be either increased or reduced depending on the economic situation in the country for the past reporting period.

In addition, IP can be closed in the following situations:

if the business owner dies, and his heirs do not plan to continue to be engaged in this area of employment;
if the owner has been declared bankrupt;
if the activities of the individual entrepreneur were suspended as a result of a court decision;
if the individual entrepreneur is a foreign citizen, and his period of permission to conduct activities in Russia has expired, and he does not want to renew it.

Based on this, we can conclude that the closure of an IP can be voluntary and forced. In the first case, the decision is made independently by the owner of the enterprise, but in the second case, the decision is made by law enforcement and judicial authorities due to violations of current legislation.

What is needed to close the IP

If you decide to close the IP, then first of all you need to remember which tax service carried out the registration. It is she who will deal with the liquidation of your activities. In addition, do not forget to clarify the information about the payment details, because they will be needed to pay the state duty for closing the IP. Currently, the state duty is 160 rubles.

In addition, before the liquidation of the IP, it will be necessary to perform a certain algorithm of actions, namely:

get rid of debts on tax deductions, insurance premiums and underpayments;
pay off all employees who worked in your company;
prepare financial statements, and, if necessary, for an incomplete reporting period;
close the bank account of the company;
remove the enterprise from the register in the social insurance fund;
deregistration of all cash registers and seals.

Documents for closing an IP

There are two ways to liquidate an individual entrepreneur: independently and with the support of lawyers and lawyers. This procedure is not particularly complex, and therefore users can handle it without much difficulty, without involving expensive lawyers in the process.

One of the most important steps in closing an IP is the collection of the necessary documentation. To complete the tasks, it will be necessary to collect and submit the following documents to the tax authority:

application for completion of activities as an individual entrepreneur in the form P26001. Moreover, the application must be filled out taking into account all legislative requirements and norms;
personal documents of the business owner, namely photocopies of the passport and TIN, as well as the OGRNIP certificate issued during registration of the IP;
an extract from the USRR, which will contain information about your business indicating the type and type of your activity according to OKVED;
supporting documentation from the Pension Fund of the Russian Federation, which will confirm the absence of any debts;
receipt for payment of state duty in the amount of 160 rubles.

It is worth noting that it is necessary to collect all of the above documents only after deregistration with the FSS has been made.

If you intend to liquidate an individual entrepreneur, then you must show maximum attention and restraint, and carefully comply with all state norms and regulations. The slightest deviation from the established state procedure will lead to difficulties that will significantly complicate the result of the final activity.

Based on the current procedure for closing the IP, two main stages are determined: preparatory and main. Let's analyze them in more detail.

Preparatory stage of IP closing

Based on the name, we can conclude that this stage is the beginning of the liquidation procedure and represents the collection and preparation of the necessary documentation. At this stage, special attention should be paid to the following actions:

First step. We close all debt obligations and prepare reports on the financial activities of the IP. Initially, you need to get rid of tax debts and get the relevant confirmation from the Federal Tax Service that you have no obligations left. Immediately after this, you must contact the Pension Fund and submit information on personalized accounting in relation to the business owner and all employees.

Important! Reporting is mandatory in any case, and there are no exceptions. If everything is done in strict accordance with the legislative requirements, then the IP will be liquidated within 5 working days. If the reporting has not been submitted to the relevant services, then the Federal Tax Service will not be able to close your case.

Second step. We close all contracts with suppliers and partners. If you close your business, you must notify your partners so that they have time to prepare all the documents for closing all transactions. If you still have any obligations to counterparties, then you will have to compensate them already as an individual. In addition, counterparties have every right to sue you if there are financial obligations. In such a situation, you will be responsible with your property, which belongs to you by right of ownership or is available at the company;

Third step. We close all issues related to hired labor, if any, at your enterprise. This means that before liquidating the company, you will have to fire all your employees, pay the wages and bonuses due to them, and also transfer the last deductions to the Pension Fund of the Russian Federation and the Social Insurance Fund. It is worth noting that it is also necessary to report to the funds on a mandatory basis by submitting to them the data filled out in the forms RSV1, ADV65, ADV61.

Attention! The dismissal of employees must take place in accordance with the current labor code. Only in this case you will avoid unnecessary difficulties that may arise if there are problems with hired workers.

Fourth step. We deregister all cash registers that were present at your company, and also close the company's settlement accounts in banking structures. It is worth noting that at the time of closing the account there should not be money on it, because in this case you will not be able to get it in your hands, since the account is registered with the company, and when it is liquidated, the money is sent back to counterparties, or else remain on the account.

The main stage of IP closing

This part of the procedure is the most responsible, and therefore it is worth paying close attention to it. At this stage, the IP will perform the following tasks:

First step. We download the application form P26001 or we get this document from the tax office, which is involved in the liquidation of your business. It is worth noting that the application must be filled out in the prescribed form, so you need to get a sample of filling in your hands to normalize further work;

Second step. We pay a fee of 160 rubles and attach a receipt to the main documentation that will be submitted to the tax service. Do not forget that the fee must be melted to certain bank details, which you can find out at the nearest branch of the Federal Tax Service;

The final. At the final stage, we collect all the necessary documents in a pile and hand them over to the tax service. After that, we receive in our hands a certificate of termination of business activity with the specified date of termination of registration of IP.

Despite the fact that after the document on the liquidation of the IP is in your hands, you should not relax and rest on your laurels. It is necessary to visit the Pension Fund so that its employees calculate the insurance premiums that must be paid by you for the period of your company's operation in the current year.

After that, we transfer all reporting on the financial issues of the company to the tax service and repay all debts on tax deductions, if any. Only after the Pension Fund and the tax authorities confirm that you have no obligations left, you can finally relax and deal with pressing problems, forgetting about the experience of running your own business.

Notify employees in advance of the layoffs. The law does not name specific terms: they can be any, if not determined by the employment contract. It is customary to give an employee two months' notice of dismissal, but if you do it later, there will be no unpleasant consequences.

To apply for a resignation:

Issue an order on Form T-8. Indicate the basis in it - “The employment contract was terminated due to the termination of activity by an individual entrepreneur, clause 1, part 1, article 81 of the Labor Code of the Russian Federation.” Familiarize the employee with the order against signature.
Download the order in the form T-8
Make a record of dismissal in the work book with the same wording as in the order.
Write about the dismissal in the employee's personal card, where he must sign.
Issue SZV-STAZH to the employee - this document confirms his insurance experience.
Issue salary and compensation for unused vacation. You do not have to pay compensation for dismissal, if you have not established such an obligation in your employment contract.

Step 2: Notify the Employment Service

Two weeks before the dismissal of employees, report this to the employment service. There is no special form for notification, so fill it out in any written form. Indicate the position, specialty and qualification requirements for employees, the terms of payment for their work.

If you do not report the upcoming dismissal, you can be fined from 300 to 500 rubles.

Step 3: Submit reports and pay employee contributions

Before filing an application for liquidation of an individual entrepreneur, you will have to report for employees and submit:

calculation of insurance premiums to the tax
Social Security Injury Contribution Report
SZV-M and SZV-experience in the pension fund

Within 15 days after the submission of reports, pay insurance premiums for employees.

Submit other reports for employees in the general terms:

2-NDFL and 6-NDFL - for the period from the beginning of the year until the date of deregistration. 2-NDFL hand over until April 1 of the next year. 6-personal income tax - until April 30, July 31, October 31, April 1 - that is, according to the results of the period in which you were deregistered. For example, you closed the IP in May 2019, which means that 6-personal income tax must be submitted before July 31, and 2-personal income tax - generally before April 1 of the next year. But, of course, earlier.
Report on the average number of employees - until January 20 of the next year.

Step 4: deregister with the FSS

After the dismissal of all employees in the FSS, you must provide:

— Copies of documents that confirm that the employment relationship has ended: a copy of the agreement to terminate the contract or a copy of the dismissal order. And not for all laid-off employees, but only for the last laid-off.

Step 5: deregister the cash register

Submit to the tax application and information from the report on closing the fiscal drive. This can be done through the operator of fiscal data or a personal account on the website of the Federal Tax Service in the section "Accounting for cash registers".

Step 6: Submit documents to the tax office

Application form P26001. The rules approved by the order of the Federal Tax Service will help to fill it out.
Download application P26001
Receipt of payment of state duty 160 rubles. Create a payment on the tax website and pay at the bank.

You do not need to pay the state duty if you apply through the tax website or the MFC.

Ways to apply:

Take it to the tax office yourself. Find out on the FTS website which inspection to contact. To do this, specify the address by registration, click "Next" and look at the section "Details of the registration authority, which is entrusted with the functions of registering individual entrepreneurs."
Take the documents to the MFC. But first, call there and find out if it is possible to close the IP through them. Not all MFCs do this.
Submit electronically through the tax website. An electronic signature is required.
Submit through a proxy.
Send a valuable letter by mail.
In the last two cases, you will need to certify the application with a notary.

Step 7: Pay insurance premiums for IP

Pay insurance premiums within 15 days after the IP is closed.

In practice, the tax office may ask you to pay contributions in advance. This is illegal, feel free to refer to clause 5 of article 432 of the Tax Code.

Calculate insurance premiums from the beginning of the year or from the date of registration of the IP this year up to and including the date of liquidation of the IP.

They count like this:

The fixed part will decrease in proportion to the days of the existence of the IP - calculate it in the contribution calculator.
You will calculate and pay 1% of income over 300 thousand rubles as usual.

Important: it is not expressly forbidden by law to reduce the tax on contributions paid after the closure of an individual entrepreneur, but in practice there are many disputes with this.

The safest option is to calculate the approximate amount of insurance premiums and pay it before submitting documents to close the IP. And how do you find out the exact date of liquidation - pay the remaining contributions. In the declaration on the simplified tax system, include contributions paid before the deregistration of the IP.

Another good option is to first check with your tax office what position they take. In practice, opinions often differ.

Elba will reduce the tax on contributions paid even after the closure of the IP, because we do not find a direct prohibition in the law.

Step 8: Pay your taxes and file your return

If you are on USN

Pay the tax and submit the declaration by the 25th day of the month following the closing of the IP. Having closed the IP on May 17, 2019, report for 2019 by June 25.

If you are on UTII

Within 5 working days after the closure of the IP, submit a tax application in the form of UTII-4 for deregistration as a UTII payer.

Pay the tax and submit the declaration at the usual time - according to the results of the quarter in which the IP was closed:

before the 20th - submit a declaration
before the 25th - pay the tax.

If you closed the IP on April 17: submit an application for UTII-4 by April 24, submit a declaration for the 2nd quarter by July 20, and pay tax by July 25.

Remember that debts to the state do not disappear along with the liquidation of the IP. Therefore, taxes and contributions will have to be paid in any case.

Step 9: Close Your Business Bank Account

Such an obligation is not established by law, but we recommend doing so. You do not need to inform the tax office about the closing of the account.

Step 10: Save Documents

Even if you have ceased to be an individual entrepreneur, the tax office can check documents for the previous three years. Therefore, keep acts, invoices, contracts, payments, KUDiR and other documents for at least 4 years.

After the IP is closed, you can return to business at any time - register an LLC or become an individual entrepreneur again.

Who can help with paperwork

There is a document manager service - it helps a lot to prepare documents for closing an IP. True, to send documents online, you will have to issue a signature on the media or use the options that we talked about in the fifth step.

How to close an IP in Elba

Elba will help you submit a declaration on the simplified tax system or UTII and will calculate insurance premiums after the IP is closed.

In the Details section, scroll down to the bottom of the page. Check the box "I closed the IP and know the closing date." Indicate the date when you closed the IP - according to the state register entry sheet that you were given in the tax office.

Then, in the "Actual tasks" section, complete the tasks on insurance premiums and reporting. They will be formed taking into account the date when you closed the IP.

This step-by-step instruction describes in detail the procedure for closing an IP. With its help, you will get the most complete picture of how to close an IP in 2019, as well as save your time searching for the necessary information.

1. Choose a way to close the IP

There are two ways to close an IP:

Self-closing IP. A fairly simple procedure, which consists in preparing a number of documents and performing some preparatory procedures (payment of taxes, fees, dismissal of employees, etc.). In addition, after going through all the steps of self-closing an IP, you will gain invaluable experience that can be useful to you more than once.
Paid closure of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an IP on their own.

How much does it cost to close an IP

Close your IP

Paid to close an IP through a specialized company

The cost of paid IP closure depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state duty for closing an IP, as a rule, is not included in this amount.

Note: the cost does not include the cost of taxes and fees, contributions, fines that may need to be paid, as well as the cost of settlement with employees (if any).

Comparison of independent and paid closure of IP

Closing method	Advantages	Flaws
Self-closing IP	Useful experience in preparing documents and communicating with government agencies. Saving money on paid services of law firms.	Possible refusal to close the IP due to errors in the prepared documents. The result is a waste of time and money. BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid closure of IP through a law firm	The specialized firm assumes the risk of refusal to close the IP. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the procedure for closing an IP.

2. We make preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points, he can fulfill the rest after the termination of activities. But, in practice, the tax authorities often require all the actions described below to be performed at once.

Payment of taxes, fines and penalties in the IFTS

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the taxation system, on which the individual entrepreneur is located. You can get accurate information about the existing debt and overpayment of taxes, fees and fines by reconciling the calculations with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Paying insurance premiums for yourself

Deregistration of cash registers

If by the time the IP is closed you have not made the transition to the cash desks of a new model, you need to write an application to deregister, and on the day it is submitted to the tax authority, call the engineer of your TsTO, who must remove the fiscal report. Next, you need to submit the following documents to the IFTS (the list in different tax authorities may vary):

application for deregistration;
KKT passport;
CCP registration card;
journal of the cashier-operator;
agreement with the CTO;
withdrawn fiscal report;
passport;
a copy of the latest reporting (declaration, balance sheet).

In the event that you work at an online checkout, to deregister you will need:

Fill out an application for deregistration of the online cash register and, within one business day from the date of the occurrence of the circumstances that required the withdrawal, send it to the Federal Tax Service (to any tax office in paper form, through the personal account of the CCP, or through the OFD). Additionally, you need to provide a report on the closing of the fiscal accumulator.
Get a card on deregistration of CCP. The term for the formation of the FTS card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the KKT office or OFD (if desired, you can request a paper copy from the tax office).

3. We prepare the necessary documents for closing the IP

Application for the closure of the IP

An application in the form P26001 is the main document required to terminate the activities of an individual entrepreneur (download the form). You can see detailed instructions for filling out, as well as sample applications for 2019, on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an IP is 160 rubles. You can generate a receipt, as well as pay for it via the Internet using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can also print a receipt in paper form and pay for it at any convenient branch of Sberbank.

4. We check the collected documents

The final set of documents should include:

Application for closing the IP (form P26001) - 1 copy.
Original receipt of state duty with a mark of payment.

5. We submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow it is IFTS No. 46), and not to the one where it was registered (this does not apply to paying taxes and reporting). You can find out the address and contact details of your tax office using this service.

When self-submission of documents to the IFTS, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through a trusted representative or sending documents by mail (always with a declared value and an inventory of the attachment), notarization is necessary.

6. We receive a document on the closure of the IP

After receiving the documents, the tax service is obliged to issue (send) a receipt for their receipt and close the IP within 5 days by issuing (sending) you the appropriate notice (form No. 2-4-Accounting) and the USRIP Record Sheet.

After the closure of the IP

Please note that:

an individual is not exempt from paying taxes, fines, insurance premiums and other debts received during his activities as an individual entrepreneur;
if any of the actions described above to prepare for the closure of the IP have not been completed, then after the closure they must be completed as soon as possible;
if there is an IP seal, its destruction is not necessary;
if necessary, IP can be opened again immediately after closing (for example, for a quick transition to another taxation system).

Due to various circumstances, an individual entrepreneur has to stop his business and close the enterprise. Because of this, the termination of the activities of the IP is a fairly common practice.

There are a large number of companies providing legal services on the market, which will be happy to assist in the preparation of all necessary documentation. To close an individual entrepreneur with debts to the FIU in 2019, this method seems to be the simplest, but it requires certain costs: you can also liquidate an enterprise yourself. Let's take a closer look at the question of whether it is possible to close an individual entrepreneur with pension fund debts.

Foundations

It is not necessary to have good reasons for stopping work, although this may not happen at the will of the owner of the enterprise. The legislation provides for a certain list of grounds that allow you to close an individual entrepreneur with debts to the PFR in 2019:

At the owner's own request;
Death of the owner;
By the tribunal's decision;
Declaring bankrupt;
Termination, cancellation or expiration of the company registration.

For any of these reasons (except for the termination of work by the entrepreneur of his own free will), appropriate documentation is required to close the organization.

Debt and liquidation

The liquidation of the company is not difficult as a general rule, but if it has debts, this is a reason for the owners to worry. We hasten to reassure you that the legislation of our country does not provide for cases in which the closure of an individual entrepreneur with debt to the FIU can be rejected for appropriate reasons. Obstructing this can serve as a reason for the business owner to go to court.

The closure of an IP is not a reason for exemption from the payment of funds on debt obligations in the future. You still have to repay the debt.

Stages of IP closing

In a situation where an individual entrepreneur has a debt, he can terminate the activities of his IP. The following is a step-by-step action plan that will help you close an enterprise with debts:

An individual entrepreneur needs to fill out an application for the termination of the activity of an individual entrepreneur in the prescribed form. This application can be obtained by the business owner directly from the tax office itself or on its website (where you can both download and fill out in electronic form).
The next step is to pay the fee, it is paid in all cases of IP closure. You can make a payment at any of the banks in your city, or online. Details for payment must be taken from the Federal Tax Service or downloaded from their website. It is necessary to be careful when filling out the receipt, this will help to avoid unnecessary expenditure of time and effort.
It is necessary to submit a completed application in the form P26001 and a paid receipt to the tax service. The closure of an individual entrepreneur with debts to the FIU or any other body should be carried out in the same territorial department of the tax service in which it was opened (if an entrepreneur is registered in one of the districts of Moscow, then it must be closed in the same one). Documents on the termination of activities as an individual entrepreneur can be submitted to the Federal Tax Service of Russia either personally to the owner or through his representative. In the second case, a power of attorney is required, which is confirmed by a notary. The liquidation of individual entrepreneurs with debts to the FIU also implies such a method of transferring documents as by mail.
After a certain time, the owner needs to receive the following documents from the tax office:
- Certificate of termination of the IP activity (form P65001);
- Extract from EGRIP.
These documents can be issued both directly into the hands of the owner of the IP, and his authorized representative. After that, business activities are terminated.

A sample of filling out an application for closing an IP in the form of R65001

Timing

The liquidation of an individual entrepreneur with debts to a pension fund does not provide for clearly defined deadlines within which the owner must apply to special authorities or collect documents, but the consideration time is clearly limited.

In order to pay the fee, fill out an application and submit documents to the Federal Tax Service, you will have to spend only 1-2 hours. The application must be considered within 5 business days.

Debt repayment periods are also limited. The liquidation of an individual entrepreneur with a debt to a pension fund obliges the entrepreneur make the necessary payments on the debt within 2 weeks from the day the company closed.

The deadlines within which a tax return must be submitted depend on the taxation regime under which the enterprise worked:

USN - until the 25th day of the month following the closure of the IP;
UTII - until the liquidation of the status of an individual entrepreneur.

Closing with a debt to the FIU

Due to non-payment of mandatory contributions to the pension fund for IP employees, debt obligations arise, which, in the opinion of entrepreneurs, may serve as an obstacle to closing the organization. But in practice, its liquidation in the presence of debts is carried out in the standard manner provided for individual entrepreneurs who do not have them.

When an entrepreneur decides to close an IP with debts, the pension fund, at the request of the tax authorities, must issue a certificate of no debt. Such a requirement should not affect the process of termination of business activities, since the owner can close an IP with tax and pension fund debts in 2019 both before and after payment.

Thus, the owner of the organization is given the opportunity to choose the most preferable option for terminating the company and pay off the debt without having the status of an entrepreneur. After passing the liquidation procedure, a corresponding entry will be made in the USRIP, and this data will be transferred to the pension fund.

In case of refusal to pay, the debt can be collected by force when the pension fund applies to the courts.

Closing a sole proprietorship with tax debts

The company's debt obligations can be not only to the pension fund, but also to other public and private organizations. A common case is the presence of tax debts. In this case, a completely logical question arises: is it possible to close an individual entrepreneur with tax debt and a pension fund? In such situation the organization will have to be closed after paying off the debt, as well as all fines for non-payment of taxes. So not only will you have to repay the main amount of unpaid taxes, additional costs are also possible.

Before closing an individual entrepreneur with debts to the pension fund and the tax service, it is necessary to provide a tax return for the entire period of entrepreneurial activity. This must be done even if the owner did not actually conduct entrepreneurial activities. In this case, it will not indicate the income and expenses of the company (zeros). If such papers were provided on time, then the report is needed only for the last tax period. If for some reason you could not provide it within the prescribed period, then you can do this within 5 days after the liquidation of the IP.

Reporting documents not submitted on time will result in a fine. So it’s worth approaching this process in advance and with full responsibility.

If the owner of the IP does not have funds to repay debts, the property of the former entrepreneur can act as payment. And, as you know, it will not go at the market price at all. The amount of expenses recovered from the debtor will include the costs of these procedures, as well as remuneration to the manager.

But still, there is a way not to lose your own property if the capital of the entrepreneur does not allow you to make the necessary deductions for obligations. If the termination of activities was made due to bankruptcy, the court may meet and debt obligations can be mitigated (the payment deadline will be delayed or the debt burden will be reduced by installment payment).

Liability for late payment

Do not forget that debts in the FIU or the Federal Tax Service are in themselves offenses and liability is provided for them. In case of non-payment of the necessary contributions to the FIU of the Russian Federation, the entrepreneur may face fines and penalties. If he did not make mandatory payments to the fund or did not make them in full, the fine can range from 20 to 40% of the amount owed.

Fines, as well as penalties, will be collected as follows:

The owner of the IP will be sent a demand for payment of the debt;
If the requirement has not been met, payment is made from the funds in the bank account;
In the absence of funds in the bank account, the FIU goes to court.

Debt obligations to the Federal Tax Service have a similar collection process.

Is it possible to close an individual entrepreneur with debts on taxes and a pension fund - the answer to this question is unequivocal, it can be done. But in this case, it will not be easy to terminate the activities of an individual entrepreneur, even if the debt falls only on taxes.

With the PFR, things are not much simpler. But before you close an individual entrepreneur in 2019 with debt to pension or other organizations, you should think about whether you can pay off this debt and how you will do it. These funds will have to be paid in any case, and if refused, the case will be sent to court. and in this case, bailiffs can use such a tool as confiscation of property - a rather unpleasant process. This may apply to the pension fund, the tax office, and other possible creditors.

Taking into account all of the above, it should be concluded that payments must be made on time, otherwise the entrepreneur may face problems and their size is directly proportional to the amount of debt.