How to close the activity What is needed to close the IP to the debtor. What you need to close the IP and why you should contact the yust group

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. This event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

AT last years there is 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 level taxes, etc. There is also a bankruptcy procedure, according to which the business is closed on the basis of a court decision.
• Closing an IP in order to open a new one entity- for some types of activities at the legislative level, it is envisaged to conduct 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 individual in the form of IP.
• 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 for this 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 these institutions are currently interacting through 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 previously.

Step 4. Submission of documents to the IFTS

Having collected the necessary package of documents, consisting of an application for the termination of the activities 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 individual entrepreneur completed its activities.

Step 6. Deregistration in the PFR and MHIF

It is currently optional to go into data off-budget funds to issue a 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, outstanding 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 necessary in without fail 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 (closing), or in compulsory order through the court (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 objects, except for the place of residence, jewelry, valuable art objects, expensive property, worth more than 100 minimum wages, cash above the living wage. 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 stored after closure 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 in full. There is no simplified procedure for this case.

IP liquidation, as a concept, does not exist in legislative acts. An individual entrepreneur is an individual, which means that it is simply not possible to liquidate it. In this case, the term "closure" may be used. At the same time, many regard an individual entrepreneur as a legal entity and apply the concept of “liquidation” to it. Regardless of which definition will be used, you should know the main points regarding the termination of the IP.

Basic moments

Before proceeding with the consideration of the procedure for closing an IP, you should find out the reasons that may contribute to this:

• A personal decision of an entrepreneur to close his business.
• financial instability.
• By decision of the judicial authority, the IP was declared bankrupt.
• Other cases encountered in practice.

In any case, compliance with the basic rules and requirements of the law in this part is required.

The liquidation of an individual entrepreneur is carried out within five working days from the date of submission of the relevant documents. IP will be considered closed after making an entry in the register of individual entrepreneurs.

It is worth noting that if Sole proprietor has debt, then you can close it, but the individual himself will still have obligations to creditors, counterparties and extra-budgetary funds.

Termination of the status of an individual entrepreneur does not relieve from liability for obligations that were accepted during the period of actual entrepreneurial activity. The entrepreneur will be liable with all his property for existing debts. At the same time, it is important to know how to terminate the IP with debts and what actions will need to be taken for this.

Liquidation of IP with debts

When closing an IP, you may be interested in the question of whether how to carry out the procedure if there are debts to the FIU, the tax service and the bank?

Everyone separate case should be considered separately:

• Available debt to a pension fund. There should be no problems with closing an IP in the presence of such debts, since the entrepreneur decides for himself whether to pay the debt before starting to liquidate his business or after completing the entire procedure. In any case, the debt will have to be paid even after the IP is closed. As soon as the tax service makes an entry in the USRIP, all information will automatically go to the pension fund. If a citizen, already acting as an individual, does not pay the debt for a long time, the fund has the right to go to court.
• The IP has dutyto the bank for loans. The tax service does not have the right to refuse to close the IP in the presence of this type of debt. In principle, the situation will be the same as in the case of the FIU. The debt will remain registered with the citizen, and if no action is taken on his part to repay it, the creditor may recover required size debt is already in court.
• The situation is more difficult if there is dutybefore the taxservice. It is not possible to repay the debt after the IP is closed, all calculations must be made before the start of the procedure. Before liquidation, an individual entrepreneur must prepare and file a tax return for all the years of its existence. A document is submitted even if in fact the activity was not carried out. If earlier the individual entrepreneur submitted declarations in a timely manner, then he will also need to submit reports for the last tax period.

Thus, closing an IP with debt obligations is not so difficult. It is more difficult later, after closing, not to forget to pay off debts to banks and the Pension Fund, so as not to bring the situation to court.

Liquidation of IP with employees

If an individual entrepreneur kept his details with the involvement work force, then a full liquidation procedure must be completed on his part, taking into account the interests of employees and the rules established by law.

Close IP with employees should be as follows:

• All employees must be notified of the impending liquidation two months before its expected date.
• In the same period, the Employment Center is notified.
• All required deductions for employees must be paid to the PFR and off-budget funds. If the entrepreneur paid insurance premiums for himself, then he will need to deregister himself there.
• The final settlement is made with the employees, including all due compensation provided for in such cases by labor legislation.

The same procedure applies to employees who are on maternity leave at the time of liquidation. This rule is enshrined in Labor Code RF.

Documents for liquidation

If all major organizational stages passed, it's time to start preparing the required package of documents for submission to the tax service.

The general package of papers includes:

• Application on tax form P26001. If the form is submitted by the applicant himself, then the signature is not required to be notarized. When submitting papers, it will be placed in the presence of the tax officer who accepts the documents. If the documents are submitted through a representative, the signature must be notarized.
• Passport and TIN of the applicant.
• Confirmation of fee payment. Its size is 160 rubles.

Such a small package of documents is submitted to the tax office to start the procedure for closing an IP.

You can submit documents in person, through a representative or by mail.

The fastest way is in person, as it saves time that can be spent on issuing a power of attorney to a representative and notarizing signatures. Sending papers by mail requires compliance with certain rules:

• All submitted documents must be notarized.
• The letter is submitted in the form of a registered letter, with the completion of a notice of receipt and a description of the attachment.

Some entrepreneurs turn to specialized firms that provide services for the liquidation of individual entrepreneurs. Such a decision will not be entirely justified, since closing an IP is not a complicated procedure. Moreover, such companies charge an additional fee for their services.

Which method of submitting documents to the tax service will be chosen depends on the entrepreneur himself.

Step-by-step instructions for closing an IP

The stages of starting the procedure for terminating business activities can be divided into preparatory and main.

The preparatory stage includes:

1. Reporting and repayment of existing debt obligations. The main thing is to pay off tax debts.
2. Fulfillment of contractual obligations. If an individual entrepreneur has outstanding obligations to counterparties, then they should be closed before the start of the liquidation procedure. If this does not happen, then the counterparties can sue and hold the debtor liable no longer as an individual entrepreneur, but as an individual.
3. Withdrawal cash register accounting, if the activity of the IP was carried out with its help. To do this, you will need to visit the tax authority in which the device was initially registered and submit an appropriate application.
4. Closing a checking account. According to the rules, an individual entrepreneur is not required to open a current account to conduct business. But if it is still available, you will need to come to the bank that opened it and write an application for closing. At the time of closing, all transactions on the account must be completed.

The main stage includes the following activities:

1. An application is being prepared in the form P26001. The document form can be downloaded from the website of the tax service or from our website. The document is filled out on a computer or by hand, using a pen with black ink. All required fields must be filled in, corrections and strikethroughs are not allowed.
2. The fee is paid according to the details of the tax service. Payment can be made through any bank branch, ATM or the Internet.
3. A ready-made package of papers is submitted to the tax authority. You can also submit paperwork for closing through the MFC. Such centers are open in almost all major cities which facilitates the submission of documents and saves time.
4. Issuance of a certificate of termination of activity in the tax authority to which the papers were submitted.

In itself, the liquidation of IP is nothing complicated. If you approach the procedure competently and wisely, then there should not be any delays.

Closing a current account

This stage includes the following steps:

1. Preparation of documents for the termination of the current agreement with the bank in which the account is opened.
2. Payment of all debts to the bank and counterparties.
3. Withdrawal of funds in cash.
4. Applying for account closure.
5. After the official closing, obtaining the relevant certificate.
6. Notification of the tax service and funds about the closure of the account.

If at the time of closing an individual entrepreneur has large debts, then the best option going through bankruptcy proceedings. But such a decision will require the individual entrepreneur to perform additional, more complex actions regulated by the norms of a separate law.

Closing an individual entrepreneur through the portal of the State Service

Another option for closing an IP can be the filing of papers through the official portal of state and municipal services. Detailed step-by-step instructions can be found on the site itself, which has accessible functionality and is easy to use.

To start working with the site, you will need to register, then fill in the required form in the required section and upload documents.

Documents will be required the same as when closing an IP by visiting the tax authority in person.

If all actions are performed correctly, an email notification will be sent to the address Email, which was indicated in the contact information section.

The deadline for closing the IP will be the same - 5 working days.

An important nuance is the presence of an electronic digital signature with which documents will be signed. If there is no such signature, then the application on the tax form will have to be filled out separately and submitted personally to the tax service or sent by mail, having previously certified by a notary.

If there are no difficulties using the site, then the submission of documents will not take much time, which will avoid queues and waste of time. But, in fact, this option is not very convenient due to obtaining an EDS, since this will require additional measures, pay money and spend time waiting for its preparation.

Therefore, before choosing a way to close an IP, you should weigh the pros and cons, including assessing your own capabilities.

Actions after the closure of the IP

What to do after the closure of the IP? After passing the event to close the IP, you will need to perform a certain number of events.

An individual entrepreneur should remember that deregistration with the tax authority does not interfere with the tax audit of activities over the years of work of an individual as an individual entrepreneur. This means that at any time the tax service may request IP documents for analysis.

Therefore, a person who has closed business activities should keep working documents for a long time:

• Primary papers must be kept for 4 years.
• For accrual and payment of insurance premiums - 6 years.

Do not forget about the payment of debts to the Pension Fund, creditors and former employees.

You do not need to notify the pension fund yourself, all the necessary information will be provided by the tax service. Receipts that need to be paid are usually sent by mail or can be requested by contacting the fund in person. After payment of all debt obligations, there will be deregistration in the FIU as an individual entrepreneur. Measures should be taken within 15 days, starting from the date when the IP was officially recognized as closed in the tax service.

There is no need to delay the settlements to creditors and former employees. If the debts are not paid, they can sue. In this case, you will have to pay more, since a penalty will be charged on the amount of the principal debt, and employees will have to make additional compensation.

Thus, the closure of an IP is a rather serious step that requires the manifestation of responsibility, both at the stage of closure and after it.

How to close an IP in 2018? Every year, our Government reviews the size of the insurance year, and many entrepreneurs, having learned the new amounts of fixed payments, decide to close the IP. How to do it correctly and competently, so that later government agencies did you have any complaints?

How to act

Immediately, we note that you can close the IP on your own, or you can seek help from specialized ones and use their services. The first option is cheaper, and the second is more comfortable. What is necessary to close and how much does it cost to close an IP if the entrepreneur decides to save money and go through the procedure on his own? Below we will try to give the most detailed answer to this question.

On the general procedure for the liquidation procedure

What do you need to close an IP in 2018? General order IP closing is as follows: you will need the following documents:

• application for the closure of the IP;
• payment receipt;
• IP passport.

Step-by-step instruction

Now let's move on to step by step instructions on liquidation of IP in 2018:

• You must fill out an application for the closure of the IP. 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" can be taken from the tax office or downloaded from the official website of the Federal Tax Service.

If you have any difficulties filling it out, you can see the instructions for filling it out. The application can be submitted both in paper and in electronic form ().

• Next, you need to download from the website of the Federal Tax Service a receipt form for payment of the state duty for closing an IP: the online service provides the opportunity to fill out a receipt immediately using the electronic databases of the Federal Tax Service. This will eliminate the possibility of errors in specifying payment details.
• Payment of the state duty at the branch of Sberbank. The state duty for closing an IP in 2018, as in 2016, is 160 rubles.
• After the state duty for closing the IP has been paid, the completed application and the receipt for payment of the state duty must be submitted to tax office at the place of registration of IP.

This stage in the closure of the IP is also feasible through the website of the Federal Tax Service: using the online service, you can generate and send an electronic package of documents to the tax office; they must be certified by email digital signature or at the notary

• 5 business days after delivery required documents to close an individual entrepreneur in the tax office, you need to receive a record sheet and a notice of deregistration with the tax authority of an individual as an individual entrepreneur. By the way, the day of submission of documents is not included in these 5 days.

If for some reason you did not come to the tax office at the appointed time, then the documents are sent to the place of registration through postal service by registered mail. To obtain it, you must have a receipt issued by the tax service and a passport with you.

• The process of closing the IP completes (if necessary), as well as closing the current account of the IP in the bank, if you have one. And do not forget to deregister KKM, otherwise you can run into a big fine. These actions, by the way, can be performed both before and after the filing of documents for the closure of the IP.

If you are located far from the tax office (for example, you live and are registered in different cities), documents for closing an IP can be sent by mail with a declared value and an inventory of the attachment. Then the date of submission of documents will be considered the day when the documents get to the tax office. This date will be on the notice, as well as the signature of the person who received the documents.

If everything is exactly followed according to the step-by-step instructions described above, you can close the IP yourself without difficulties and problems.

An example of filling out the form P26001

Do I need a certificate of absence of debt in the FIU

Previously, when closing an individual entrepreneur, it was mandatory to obtain a certificate of the absence of debts in the Pension Fund for further submission to the registration authority. Without this, the registration authority did not accept documents for the closure of the IP.

Due to changes in the legislation, the situation has changed: now the tax office itself must request information about the debt of the individual entrepreneur to the Pension Fund of Russia.

It follows from this that now it is not necessary for individual entrepreneurs to receive a certificate of the absence of debts in the PFR.

But still, in practice, in order to avoid misunderstandings that may arise later, if there are arrears in contributions, it is recommended to attach this certificate when submitting documents to the tax office.

How to get help

In order to obtain a certificate of no debt, you need to visit the PFR branch in which you are registered. You need to have with you:

Please note: only photocopies of the documents provided must be submitted to the Pension Fund, and all originals must remain in your hands, including receipts.

Procedure for getting help

An example algorithm for obtaining help is as follows:

1. You come to the PFR department where you are registered and bring the necessary documents.
2. An employee of the Pension Fund accepts documents from you.
3. The FIU officer makes a final reconciliation and issues you an act.
4. The FIU employee calculates your debt or overpayment on the closing date. If there is a debt, he will give you receipts for its repayment.
5. Then you go to the nearest branch of Sberbank and pay these receipts (preferably on the same day).
6. After paying off the debt (on the same day or the next), you bring receipts with a note of payment to the PFR branch.
7. An employee of the Pension Fund will issue you a certificate of no debt the next day.

How to close a sole proprietorship with debts

There are situations when an individual entrepreneur decides to stop his activity, but he still has debts to the Pension Fund. And the question immediately arises of how to close an individual entrepreneur with debts to the FIU in 2018. After all, if you do not close the IP until it pays off its debts, then a new amount will accumulate during this time, since fixed payments must be paid, even if the activity is temporarily stopped.

Previously, without the full repayment of debts and the submission of a certificate from the Pension Fund to the tax office, the IP was not closed. Now deregistration of an individual entrepreneur is possible, even if there is a debt. Debts, however, will not go anywhere and will be registered with you already as an individual.

Sooner or later, this debt will still have to be repaid. If you do not come to the Pension Fund at the appointed time, then the Pension Fund will look for you in order to achieve the repayment of debts.

The fastest way to close your IP: Video

Closing an IP is a common procedure. To do everything right, without violating the law, you need to know the procedure.

Before collecting documents and submitting them to the Federal Tax Service, you should make sure that you correctly filled out the tax return and submitted all reports to the FSS. If there is a cash register, it must be removed from the register. Only after that you can start collecting documents.

Need to collect:

• photocopy of TIN;
• passport;
• a photocopy of the passport;
• receipt of payment of state duty;
• IP registration certificate;
• power of attorney, if closing is carried out by a representative;
• a completed application for the closure of the IP.

At the same time, the state fee must be paid in advance, its size is small - only 160 rubles. This can be done at any bank or online. Despite the fact that the amount is small, in the absence of a receipt, an application for closing an IP will not be accepted.

How to fill out an application for the liquidation of IP?

The application form can be completed either online or in writing. If you are completing the form by hand, use black ink and print in capital letters. For electronic filling, it is better to choose the font Courier New, size 18.

Be sure to indicate the surname, initials, TIN in the application. It is not necessary to bring the document in person, it can be sent by mail, transferred with a representative, having issued a power of attorney for it. The document must include an email address and a phone number where you can be contacted in case of questions.

Closing an IP: step by step instructions

To close the IP as quickly and without problems as possible, follow these instructions.

Stage 1

Solving debt issues.

First of all, you need to deal with all existing debt obligations. Of course, you can close an individual entrepreneur with debts, but no one will exempt an entrepreneur from paying them.

Stage 2

National tax.

You must pay the state fee. Its size is small, but it is very important to fill in all the details correctly. If a mistake is made, you will have to pay the fee a second time. The form for payment can be issued by the Federal Tax Service or it can be filled out online on the official website.

After filling out the document, you can print it and make payment at any branch of the bank.

Stage 3

Registration of documents, confirmation of the absence of debts.

In the tax office, you need to clarify whether data from the pension fund is needed for the procedure. To date, it is not necessary to provide them, but it is best to find out this point in advance. After all, some departments of the Federal Tax Service do not allow you to close the IP if there is no certificate of no debt.

Stage 4

Submission of documents to the Federal Tax Service.

After collecting all the documents, you need to submit them to the Federal Tax Service. This can be done in several ways:

• personally;
• by mail with a description of the attachment and declared value;
• with a representative, having previously issued a power of attorney to him;
• through the Internet.

And many today use the latter method, because it is simple and fast. Closing an IP online is very easy if you opened it in the same way. That is, if there is an electronic signature and personal account the procedure will not be difficult.

Stage 5

Obtaining documents on the closure of IP.

Within 6 working days, you should receive documents confirming the official closure of the IP. You will also be given a record sheet from the USRIP. However, if errors were made in the execution of papers, the closure of the IP may be refused.

Features of closing an IP With and without an employee.

All employees must be fired before the closure process can begin. Two weeks before the dismissal, all information about this must be sent to the employment service.

Dismissal is carried out with the following wording: at the initiative of the employer in connection with the termination of the company.

After that, the final calculation is issued. In the future, the procedure looks like it is described above. You need to write an application, pay a fee, transfer documents to the Federal Tax Service.

What is needed to close an IP with debts?

The procedure for closing an IP in the presence of debts according to the algorithm does not differ from the usual procedure. It is possible to close an individual entrepreneur with debts, but you still cannot do without paying them. If an individual entrepreneur has debts to the FIU or other bodies, it must be closed in the same department of the Federal Tax Service where it was opened.

At the same time, the deadlines for closing are not clearly spelled out, but the deadlines for reviewing documents have limits: a maximum of 5 working days. Also indicated are the terms in which it is required to repay all debts. In particular, if there is a debt to the pension fund, then it must be repaid within two weeks from the moment the IP is closed. Reporting on the closure of IP is carried out in the following period:

• if the work was carried out according to the usual system - until the moment when the status of the entrepreneur is liquidated;
• if according to the simplified tax system - before the 25th day of the month that follows the month of closing the IP.

If the entrepreneur refuses to pay the debt, then representatives of the pension fund can apply to the judicial authorities to recover the funds by force. Often debts arise before the Federal Tax Service.

In this case, the IP will be closed when all the debt is repaid, and all fines for non-payment of taxes must also be paid. In this case, the amount of expenses can be decent. If the owner of the IP does not have the money to repay the debt, the property owned by the entrepreneur can act as payment. At the same time, it will be sold far from the market value.

In addition, the expenses are added to the costs of carrying out all activities for the sale of property and for paying for the services of the manager. However, there is an option in which you can not lose property and not become bankrupt. In this case, the court postpones the payment deadlines or reduces the debt burden by setting an installment plan. Based on the foregoing, it becomes clear that it is possible to close an IP with debts.

But you need to remember that debts still have to be paid. If the entrepreneur refuses to do this, then he will face legal proceedings, which can subsequently lead to confiscation of property.

The bankruptcy procedure

The fact that the entrepreneur is bankrupt is decided only by the arbitration court. In this case, any entrepreneur can be declared bankrupt. For this to happen, there must be prerequisites. The main signs of bankruptcy are:

• the amount of debt is greater than the value of the property of the entrepreneur;
• for more than 3 months, the IP does not fulfill its debt obligations to its creditors;
• the value of obligations is more than 10,000 rubles.

An application to the arbitration court to declare an individual entrepreneur bankrupt can be submitted by the entrepreneur himself if there is a debt to the Federal Tax Service, creditors, pension and other funds. At the same time, the fact that an individual entrepreneur is insolvent needs to be supported evidence base. For this, it is carried out the financial analysis, then the arbitration court gives an opinion whether signs of bankruptcy have come to light.

After that, the following documents are sent to the arbitration court of the region where the IP is registered:

• bankruptcy declaration;
• a list of debts for each creditor;
• IP registration certificate.

Documents are also required confirming that the entrepreneur is the owner of the property, and at the same time it must be indicated how much the property costs. After all this, an analysis is made of how solvent the entrepreneur is. The next step is to find a compromise between the debtor and creditors.

Then bankruptcy proceedings begin, during which the entrepreneur's right to property is lost, and the property itself is sold to cover debts. After that, the IP is declared bankrupt. The cost of the entire procedure is about 400 thousand rubles. It is more profitable to bankrupt an individual entrepreneur if the amount of debts covers this amount. In this case, bankruptcy is the maximum profitable option. But only if the entrepreneur does not have property.

If hidden property is revealed in any way, then penalties will be imposed on the entrepreneur. In addition, during next year study entrepreneurial activity bankrupt will be banned.