Closing ip envd step by step instructions. How to close the tax envd. We terminate all contracts

Hello. In this article, we will tell you how to properly close an IP that works on UTII.

Today you will learn:

• Documents that are necessary for closing individual activities;
• How can I submit documents?
• What to look for after the closing of the activity.

Step-by-step instructions for closing an IP on UTII

According to the law, every entrepreneur can, if necessary, close. You can either independently resolve all issues related to closing your business, or entrust the case to qualified law firms that will quickly resolve all issues.

Let's consider how to properly carry out the procedure for closing the IP on. In fact, the procedure is no different from the usual.

Repayment of all debts

If you have made the decision to stop your work as an entrepreneur, then the first thing you need to do is pay all debts. You can find out the amount on the official website of the tax service or on the State Services.

Dismissal of workers

If you did all the work yourself, then this stage of closing is skipped. If employees helped you, then at least 2 months in advance they must be notified of their decision. Notification is made exclusively in writing, in the name of each employee.

To an employee who is forced to leave the main place of work, you must pay:

• Salary for the last month of work;
• Vacation pay, if any;
• not less than the average monthly salary of the employee.

Payment of state duty

The closure of any activity is subject to tax. The cost of the state duty in 2019 is only 160 rubles.

You can pay at any bank branch or on the official website of the tax service. After payment, be sure to keep the receipt, it will be required in the future, when submitting documents.

If documents are submitted electronically through the official website of the tax authority or the portal of public services, then you can not pay the fee. These amendments to the Tax Code of the Russian Federation were introduced by Law No. 234-FZ dated July 29, 2018.

Preparation of a package of documents

To properly close the IP for UTII, be prepared to prepare a list of required documents:

• Closing statement;
• Payment order for payment of state duty;
• Passport.

The application is filled out strictly according to the approved form P26001.

• Download form.

You can also get an application form in person, at the tax office.

It is worth taking into account that all columns of the application must be filled out correctly. Corrections and blots are not allowed. A sample of the correct filling can also be found on the Internet, or requested from the tax service.

When choosing the second option, it should be borne in mind that such certificates can be published in a special corner of the consumer.

It is important to take into account that it is not necessary to put a signature on the application in advance - this is a gross mistake. You can sign the application only in the presence of a tax expert.

Seal destruction

There are two options, thanks to which you can destroy and be sure that no one else can use it:

• On one's own;
• Through the organization.

If you decide to save personal funds, you can destroy the seal yourself. If you choose this option, be prepared to file an application and pay the state fee for seal destruction. The application is filled in a special form.

When the business is entrusted to professionals, the entrepreneur will need to provide stamps and seals to a specialized company and receive a document confirming that the seals have been destroyed.

Submission of documents

At this step, many entrepreneurs make the biggest mistake - they turn to the wrong tax office. According to the requirements, you can only submit documents for the purpose of liquidating an individual entrepreneur to the management body in which you received registration for.

It turns out, where, there and close it. Otherwise, all the work done will be wasted.

You can submit documents:

• Personally;

The prepared package is given to the tax inspector against receipt. From now on, you have 5 days to wait for the complete closure of your activities.

• Through a trusted person;

In this case, you will need to make a notarized power of attorney for the representative. A certified copy and passport of the authorized person is attached to the full package of documents.

• Send by mail;

If you choose this option, you can send documentation by certified mail with notification. But not everything is so simple, since the documents must first be certified by a notary and an inventory should be drawn up. The date of submission of documents will be the day when the authorized tax officer receives the letter.

• Through the official website of the Federal Tax Service.

This is the most popular option for providing documents, as it significantly saves time and allows you to control the closing process in real time. To submit documents, you must go to the official website of the tax service. The electronic package of documents is certified by an electronic signature.

Obtaining a certificate of closure of IP

The last thing to do is to get official confirmation that your IP is closed. On the sixth day, after submitting the documents, you need to contact the tax office and get an extract from the USRIP.

In practice, it happens that on the indicated day you receive not closing documents, but a refusal. In this case, an official document is also provided, which clearly states the reason for the refusal.

In most cases, a negative report is received by:

• If an incomplete package of documents is provided;
• There are errors in the documentation;
• If the documents are not transferred to the appropriate tax service.

As soon as the error is corrected, the documents are submitted again.

Conclusion

Many entrepreneurs are concerned about the question of whether the tax service can refuse to close the IP if there are debts to the pension fund and the tax service. If you carefully study the law, you can understand that this is not a basis for refusal.

According to the law, any entrepreneur has every right, since they are still registered as an individual. Therefore, if you are faced with a refusal for such a reason, then simply do not be afraid to assert your rights, since the law is on your side.

Few people know that after the closure of the IP, it is necessary to submit a declaration, even if you have zero. If you do not pass it, you will be forced to pay penalties.

The same article will briefly describe what you need to do in order to carry out the procedure for closing an IP on UTII (single tax on imputed income) in accordance with all the rules.

Closing and liquidation are different things.

This is the main thing to understand so as not to confuse the processes and the meaning of the operation. Strictly speaking, an individual entrepreneur is an individual, not a legal entity, and therefore it is impossible to liquidate him as an LLC. A person registered as an individual entrepreneur can only end his career (and individual entrepreneurship is a career). He has the right to complete it at any time, as well as quit his job under an employment contract. But, as with dismissal, you need to follow all the rules and regulations.

And it is important to know what is the difference between the procedure for closing an individual entrepreneur working on UTII and an individual entrepreneur on a “simplified” or other taxation options.

Preparing for the closure of the IP

1. Need to submit a report
2. Need to close bank accounts
3. Need to cancel registration
4. You need to deregister with the Social Insurance Fund (FSS) and the Pension Fund of the Russian Federation (PFR)

None of these steps should be skipped and it is necessary to take a responsible approach to their implementation, correctly fill out all the documents and provide reports. All steps are specifically dealt with in separate articles on our website, so read them carefully. In some cases, important nuances of a particular procedure can be overlooked.

The first four steps were the preparatory stage, which is typical for the procedure for registering the termination of business activity in general. Now let's move on to the main processes of closing an IP operating on the principle of a single tax on imputed income.

We close the IP on the "imputation"

1. We submit the completed application to the tax office at the place of registration of your individual entrepreneur. In order to obtain an application form, you can contact the tax office itself, or you can find an application form and download it for printing on the official website of the Federal Tax Service. You will need Form No. P26001.
2. We pay 160 rubles of state duty. Payment can also be made through electronic payments using the tax service. In the future, you will need a receipt for payment of the state duty, so immediately print it out.
3. We submit a pre-filled application and a receipt directly to the tax office. Or you can again use their electronic service and send the digital version like this.
4. We wait five days. After that, the tax office issues you a document certifying that the activity of an individual entrepreneur has been terminated.
5. Further, we send to the tax document in the form of UTII-4. This must be done within five working days, no later. This form is designed to record the abolition of the payment of this very tax on imputed income.

What is the UTII-4 form and why is it important

The UTII-4 form was approved by order of the Federal Tax Service No. MMV-7-6 / 941. The blank form can be obtained from the order itself. It is located in appendix number 4 to this order.

You can also find out exactly how to fill out the UTII-4 form by contacting the official website of the Federal Tax Service, where there are detailed instructions and samples.

Without a completed UTII-4 form, the IP will not be considered closed!

And accordingly, you run the risk that taxes will continue to accrue to you, even if you do not work as an individual entrepreneur. By the way, there is no such form in other special taxation systems. Therefore, for an ignorant person, the need to fill out the form may go unnoticed.

About the declaration when closing the IP on UTII.

When an entrepreneur decides to terminate activities, he must not forget to close the business. In this situation, such businessmen often have the question of how to close an IP, is it permissible to do it on their own. Such an event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

In recent years, there has been a process of increasing the number of entrepreneurs who have decided to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, including:

• The liquidation of an individual entrepreneur due to financial problems is the most common reason for closing a business today. This is mainly due to the lack of funds for further business, high taxes, etc. There is also a bankruptcy procedure, in accordance with which business is closed on the basis of a court decision.
• Closing an individual entrepreneur in order to open a new legal entity - for some types of activities, at the legislative level, it is provided for doing business only as organizations due to the increased requirements for them. Therefore, many entrepreneurs submit documents to close the IP in order to continue to carry out the type they have chosen.
• Liquidation of IP due to lack of desire to continue doing business due to lack of skills in this area.
• Closing of IP by an individual due to health problems.
• Strong employment of an individual registered as an individual entrepreneur.
• Liquidation of individual entrepreneurs as a way to evade taxation - this termination of activity may result in appropriate punishment.

Important! In any case, the termination of activities by an individual in the form of an IP must be properly documented, regardless of the reasons that caused this event. This will avoid further penalties from the tax service and the pension fund.

Closing an IP step by step instructions in 2017

Let us consider in more detail how the IP is closed step by step instructions in 2017.

Step 1. We collect documents for closing the IP

Having decided to terminate the activities of an individual, the entrepreneur must collect documents for closing the IP.

What documents are needed to close an IP is defined in the norms of the current laws:

• It is necessary - it is compiled by the entrepreneur on his own when he closes his business. It can be taken from a printing house or printed from an appropriate Internet service. The main thing is that the required form is not outdated and is relevant at the moment. When filling out the application manually, black ink must be used.
• Receipt of payment of state duty.

Attention! If the p26001 form is not submitted independently by an individual, but by his authorized representative, you will need to issue a notarized power of attorney.

Step 2. We pay the state duty

In order to record the termination of activities in the form of an individual entrepreneur, you must also submit a receipt with payment of the state duty. In 2017 the amount of the state fee is 160 rubles.

It can be paid through branches of banking institutions or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource on the IFTS website https://service.nalog.ru/gp.do.

The details of the state duty form can also be found at the tax office itself.

The BCC of this payment should be 182 1 08 07010 01 1000 110.

When using bank terminals, a receipt is generated automatically; only the payer's data must be filled in there.

Attention! It is also advisable to make a photocopy of the paid receipt so that the individual has a copy in his hands, since the original must be handed over to the tax office.

Step 3. Request a certificate from the pension fund

Closing an IP in 2017, the necessary documents and actions do not include a preliminary visit to the pension fund to obtain a certificate of no debt from it. This is due to the fact that at present these institutions interact using electronic document management, and the inspector can obtain this information on his own.

However, in some regions, the inspector may request this document. Therefore, before contacting the IFTS, it is best to clarify this information in advance.

Step 4. Submission of documents to the IFTS

Having collected the necessary package of documents, consisting of an application for the termination of the activity of an individual entrepreneur and a paid receipt of the state duty, this individual must contact the tax service at the place of his registration, which previously carried out his registration. At the same time, he must definitely take with him a passport or other document that can prove his identity.

If a package of documents is submitted by a representative, in addition to the passport, he will need a power of attorney certified by a notary.

Important! This set of documents is accepted by the inspector and, as confirmation of the receipt of these forms, the inspector issues a receipt to the applicant.

Step 5. Obtaining documents on the closing of activities as an individual entrepreneur

In accordance with the law, the tax service is given five days to consider an application for the liquidation of an individual entrepreneur. After that, the applicant must again come with a passport to the Federal Tax Service Inspectorate, where the inspector will give him an extract from the USRIP stating that the individual entrepreneur has completed his activities.

Step 6. Deregistration in the PFR and MHIF

Currently, it is not necessary to go to these extra-budgetary funds in order to apply for deregistration. The tax office must independently notify them of such an event.

However, this is not available in all regions. Therefore, it is recommended, after receiving an extract from the tax office, to contact the FIU and the Compulsory Medical Insurance Fund, especially in cases where an individual entrepreneur had employment contracts with individuals.

STEP 7. Submission of the required reporting

An important step that should not be forgotten is the need to submit all the reports that the entrepreneur provided to the Federal Tax Service and funds (PFR, FOMS, FSS).

Step 8. We pay fixed IP payments for ourselves

After you have closed your business and received documents about this, you need to pay for yourself at the FIU and at the CHI. This must be done within 15 days after the record was made of the closure of the IP. In this case, the day of making an entry in the state register will also be included in the established payment period.

What if the sole proprietorship has debts?

Entrepreneurial activity is associated with many risks, one of which is the inability to repay the resulting debts to suppliers and government agencies. The law allows for the closure of individual entrepreneurs with debts, however, they will not disappear anywhere, and will be transferred to an individual with the possibility of collecting them both in cash and in property.

Debts to contractors

The law does not establish the obligation of the entrepreneur to pay off all his debts to counterparties before closing. In fact, the tax authority will not know that they exist. However, after the termination of activities, they will not be written off. And any organization has the right to sue and recover the resulting debt, as well as various interest and compensation, already from an individual.

If closing with debts is unavoidable, then you can choose one of two solutions:

• Conclude agreements of intent with suppliers, in which to fix the gradual repayment of debts after closing;
• Declaring yourself bankrupt. In this case, as a result of the procedure, some property (real estate, jewelry, valuable art objects, etc.) will be seized from the debtor, however, uncovered debts will be written off by a court decision.

Debts on taxes and contributions

Some time ago, entrepreneurship could not be closed if there was a debt to the Pension Fund - the tax service required a certificate of no obligations.

However, at present, an individual can choose how to close an individual entrepreneur - to pay off the debt of the pension fund immediately, or after the closing procedure.

In the second case, one should not think that the state agency will forget about the existing debt. He will periodically remind you of this, and in case of non-payment, he will go to court and collect the debt through the bailiff service.

The same rule applies to social security debts - they can also be paid after the closing procedure, but this must be done in any case.

But to close business with debts to the tax will no longer work. It will be mandatory to pay all debts that have arisen, as well as fines and penalties accrued because of them.

In addition, you will need to submit a tax return for the entire period of activity. This will need to be done even if the activity was not actually carried out - then the report will contain zeros. If you failed to submit a report on time, the law makes it possible to report within 5 days after closing.

Important! In the event that the debtor does not have his own funds to cover the debts that have arisen, the tax authority can initiate the bankruptcy process, with the seizure of property and its sale through an auction.

Bankruptcy or closure - which is better?

Termination of business activities can occur voluntarily (closure), or forcibly through the courts (bankruptcy). Moreover, the procedure can be initiated by both the entrepreneur himself and his creditors.

The closing procedure is carried out at the initiative of the citizen. At the same time, he must independently repay all debts to employees, suppliers, and the budget on a mandatory basis. If there are no debts, it will be removed from the register without any problems.

In the event that an entrepreneur is unable to pay off the resulting debts, he can initiate bankruptcy proceedings through the courts. The process itself is different from that provided for organizations. At the same time, it is necessary to provide the court with the maximum number of documents confirming the existing debts on the part of the entrepreneur and the inability to pay them off.

Attention! By a court decision, some property may be seized from the debtor - all real estate, except for the place of residence, jewelry, valuable art, expensive property worth more than 100 minimum wages, funds in excess of the subsistence level. All of it is sold at auction, and the proceeds are distributed among creditors. Unpaid debts will be written off.

Thus, if the entrepreneur is able to pay off the resulting debts, then it is more convenient to carry out the closing procedure. If the debts are so large that they are not even secured by personal property, then it is better to start the bankruptcy procedure on your own. It may entail the seizure of some property and the imposition of a ban on entrepreneurial activity, however, all outstanding debts will be written off.

Actions after the closure of the IP

After the IP liquidation procedure has been carried out, it is necessary to perform a few more simple steps to close "all tails":

• Visit the pension fund, social insurance, where to notify the funds about the termination of activities. It is also necessary to pay off all debts on mandatory payments. To do this, the citizen will be provided with receipts that can be paid at any bank within 15 days;
• Contact the servicing bank and close the current account issued for entrepreneurship;
• Deregister cash registers (if they were purchased), terminate contracts for their maintenance;
• Terminate all contracts concluded for the entrepreneur - for Internet services, telephony, with suppliers, etc.

Important! In addition, all documentation, tax and accounting reports must be kept after closing for 4 years.

Is it possible to open an IP after closing?

Sometimes a situation arises that after closing his business and deregistration as an entrepreneur, after a while the citizen again wants to engage himself in this line of activity.

At the legislative level, it is possible to register again as an entrepreneur, but there is a nuance - how the closure happened.

Attention! Sometimes business is closed by court order after the trial. Most often this happens due to the inability to pay for their obligations to the budget or partners. If this happened, then it will be allowed to reopen the IP after closing no earlier than after 12 months - that is how long the injunction on doing business operates.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient in order to change the taxation system, form of activity, etc. However, such a step is available only for those individual entrepreneurs who do not have debts to the budget, suppliers, intermediaries, etc.

When re-registering, you must go through the entire process in full. There is no simplified procedure for this case.

In this article, we will analyze how to properly close an IP on UTII in 2018, what is the procedure and what you should pay attention to after the liquidation procedure.

The nuances of the termination of the activities of IP on UTII

Every Russian taxpayer can decide to terminate business activities at any time. In this case, it should be borne in mind that the procedure for closing the IP must be implemented in a timely and correct manner so that no problems arise in the future.

In 2018, the requirements regarding the procedure for deregistration of an individual entrepreneur applying the Unified Imputed Income Tax did not change. In order to liquidate an individual entrepreneur, an entrepreneur must submit an application in the form No. UTII-4.

The specified application must be submitted to the fiscal service at the place of registration of the IP within 5 days from the moment an entry was made in the Unified State Register of Individual Entrepreneurs on the termination of the activity of this IP.

If we consider the requirements of the Tax Code of the Russian Federation regarding the requirements regarding the deadlines for filing declarations and paying taxes for an individual entrepreneur at closing, then the entrepreneur has no such obligations. Nevertheless, the liquidation of an individual entrepreneur using the so-called "imputation" does not mean at all that the accumulated debts will be canceled just like that. In addition, upon termination of activity, fiscal services require the submission of the last declaration and the payment of a single tax for the last quarter during which the IP functioned. The declaration can be submitted to the tax authority, both before the UTII application - 4 is submitted, and after the end of the tax period according to generally established rules.

Step-by-step instructions for closing an IP on UTII

If a decision is made to close the IP, then the first thing to be done before the liquidation process is initiated is to pay off the existing debt to the state budget and extra-budgetary funds.

If the IP functioned without hiring employees, then the issue of their dismissal is no longer relevant. If the employees were nevertheless hired under the contract, then at least 2 months before the closure of the IP, the employees should be notified of the decision made. In case of forced dismissal of employees, an individual entrepreneur as an employer is obliged to:

• pay wages for the last month;
• pay holiday pay;
• pay severance pay in the amount of at least the average monthly salary.

1. The procedure for liquidating an individual entrepreneur requires payment of a state fee, the amount of which in 2018 is 160 rubles. You can make a payment, both at the branch of any financial and credit organization, and on the website of the tax office.
2. After all the indicated actions have been completed, you must contact the fiscal service, where you fill out an application for closing the IP on the "imputation" in the form P26001, as well as provide a passport and the original receipt for payment of the state duty. When filling out the application, the presence of corrections and blots is unacceptable.
3. If the package of submitted documents was complete and executed correctly, then the fiscal authorities, after 5 days after the date of application, issue a certificate of closure of the IP. In this case, we are talking about an extract from the EGRIP.

If the tax inspectorate refused to satisfy the submitted application, then in this case the reason for the decision is indicated, after which the package of documents together with the application can be re-submitted.

What to look out for after business closes

In addition to contacting the fiscal services, individual entrepreneurs should take care to destroy the seal imprint, which can be done on their own or by contacting a special organization that will issue a document stating that the seal has been destroyed.

At the same time, now a former businessman should also take care to dispose of the documents related to the activities of the entrepreneur.

All of these issues should be resolved after the IP is closed.

In addition, after the liquidation, it is necessary to close the current account of the enterprise.

If we are talking about voluntary liquidation, then immediately after its closure, you can register the IP again.

Individual entrepreneurs. those who ceased to function, no later than 5 working days after making the corresponding entry in the USRIP, are required to submit a declaration to the tax office in form 3 - personal income tax. After that, within 15 days, the entrepreneur is obliged to pay income tax to the state.

Conclusion

Thus, the procedure for liquidating an individual entrepreneur who worked under a tax regime that provides for the payment of tax on imputed income does not present any difficulty. In this matter, it is only necessary to adhere to existing rules and legal requirements.

After working for some time as an individual entrepreneur, you have the right to close it at any time. This may happen due to further unwillingness to do business and join the ranks of employees. Or maybe you want to become a founder in. In any case, it is necessary to responsibly approach the issue of closing your own IP.

This process is accompanied by the submission of reports to the tax office and the repayment of existing debts.

• Tax service (for unpaid UTII);
• Extra-budgetary funds (pension and medical insurance);
• Banks (for existing loans);
• Employees (in terms of wages and other income);
• Business partners (if you have concluded agreements under which you have not made payment or shipment of goods).

By law, an individual entrepreneur is liable with all his property for debts. And this means that all non-payment will be transferred to the individual. If the debt is large, then your creditors have the right to go to court, which can seize the property.

To close an IP on UTII, this process will need to be documented.

You must submit to the tax office:

• Closing statement;
• A receipt for a fee of 160 rubles;
• Certificate of absence of debts to extra-budgetary funds;
• liquidation declaration.

You may report:

• Personally;
• Through an assistant (in this case, you will need a notarized power of attorney for another person);
• Through a special company (there are intermediaries who, for a fee, draw up the closure of a business. If you are engaged in the process yourself, you pay only 160 rubles as a fee. When contacting an intermediary, the cost of the issue will be much higher and depends on the region).

The most important of the above documents is . We will talk about it in more detail. Consider when it is necessary to submit a declaration and what needs to be indicated in it.

Declaration of UTII at the closure of IP

All individual entrepreneurs who use UTII in their activities report to the tax once every quarter. In this case, the concept of an annual declaration does not exist.

Since 2017, there have been innovations in the declaration forms. Now the amount of taxes that an individual entrepreneur must pay to the budget can be reduced by the amount of insurance premiums not only for employees, but also for themselves. In this case, the amount of tax can be reduced by no more than half.

In connection with the innovation, section 3 in the declaration has changed. Now the formula for calculating the final contribution to the tax authority has become different. From the amount of tax received, it is necessary to deduct that part of contributions to extra-budgetary funds, which will reduce the tax by no more than 50%.

In order to close an individual entrepreneur practicing UTII, it is necessary, according to all the rules, to fill out an application of the UTII-4 form and the declaration itself. An application is required in order to deregister an individual entrepreneur as a taxpayer.

In order for the tax authority to understand that you will not continue your activities, it is necessary in the UTII declaration when closing the IP:

• Enter the number 50 in the tax period code;
• The number 0 should be indicated in the "form of reorganization".

In general, the declaration after closing is no different from what you submit quarterly as a report. The filing deadline has not changed. It is the same for those who are winding down or continuing to develop.

If you want to close the IP at the end of a full quarter, then the deadline for submitting the declaration ends on the 20th day of the month following the end of the quarter. In other words, depending on the month of closing the IP, it is necessary to submit reports on January 20, April, July or October.

The main requirements for filling out the declaration:

• All amounts are indicated in whole numbers (if, according to calculations, it was 53200.58, then 53201 must be indicated, and if 21750.12, then 21750);
• If you are filling out the report by hand, it is better to use a black pen;
• Write only in printed capital letters;
• Corrections are not allowed (you cannot cross out or correct with a special proofreader. If you make a mistake, take a new sheet and fill it out again);
• Sheets of the document must be in the "file" separately (they do not need to be fastened);
• Fill in the empty cells with dashes.

What to do when winding down a business during the quarter

You can work for several days in the reporting period or a month - no one will oblige you to pay UTII for all three months.

How to fill out a declaration so that you do not have to overpay? The activities of individual entrepreneurs on UTII are based on a special physical indicator. If you did not work in the reporting period, then this coefficient will be equal to zero, which must be reflected in your last report.

You have the right to set an indicator equal to zero only if you really did not conduct any activity during this month (or months). If for some days you functioned as an individual entrepreneur, then you need to calculate the coefficient for the days worked.

• Dismissed existing staff;
• Closed points of sale (production or warehouses);
• Sold the rest of the products;
• Deregistered cash registers, etc.

That is, if the business no longer exists in fact, then you can put “0” in the report. And if you still have a store that you have not yet closed, then this is considered an obstacle to submitting such a declaration.

It is important to know that zero reporting on UTII will not be accepted by the tax office. It must be filled out, even if your IP did not function.