Every year, our "beloved" government never tires of repeating that small businesses and individual entrepreneurs receive more and more advantages in comparison with the same LLC or JSC.
However, in fact, things are far from as rosy as the president tells us from the blue screens.
Despite all the indulgences on the part of the state, the cost of the insurance year is constantly growing.
Sometimes young entrepreneurs can not afford to pay taxes and start thinking about " How to close the IP" ?
In this article, we will look at the main steps towards closing the IP and talk about whether it is realistic to close the IP with debts.
Documents for closing the IP
The procedure for closing the IP begins with the decision.
In addition to its own will, the IP can be closed for a number of reasons:
- the death of the entrepreneur;
- prohibition on doing business;
- bankruptcy of the IP by court order;
- expiration of the document that allows the conduct of the PI( valid only for foreigners).
If the IP is closed by a court decision, then this procedure is usually mandatory.
If you yourself decided to close the PI, then you will need the following documents:
- statement about the desire to close the PI;
- receipts for payment of all state duties( yes, you did not mishear! We open - pay, close - we also pay);
- passport and its copy
- INN and photocopy
- certificate of the PI and an extract from the register that were received when the PI was opened;
- certificate from the FIU on the existence of debt.
How to close the IP.Instruction
And now let's look at all the steps on the way to closing the IP.
Step 1. Write a statement on the special form
If you are determined to close the PI, then start with a statement.
It is written in the form P26001.
Such a statement can be personally taken to the Federal Tax Service or downloaded from their website.
In case of difficulties in completing the application, the FTS website provides a detailed instruction on this topic.
The application can be submitted both in print and in electronic form.
If you hand in a printed version, then remember: fill in the form with a black or blue ballpoint pen. All letters must be printed.
How to register a PI?
Step 2. Pay all fees
Now you need to take to the Federal Tax Service a receipt form for payment of state duty to close the IP, fill it in and pay. Fill out the form carefully, because in case of an error you will have to pay for everything in a new way.
Paid the receipt to the application.
What is the difference between a gift from a will?
Step 3. We go to the FIU
After paying the state duty you will have to go to the pension fund and get a certificate of absence or availability of debt. And although the modern law requires a tax debt to be in place, in practice no one wants to bother.
Therefore, in order to avoid unnecessary running around, it is not superfluous to make this information in advance.
It is worth knowing that in most cases, employees of the pension fund are terribly lazy, and can make the necessary information up to 3 days. So please be patient!
Step 4. We return and receive the documents
After the completion of the collection of all documents, it is time to go to the tax office.
At this stage, you take all the documents and 5 working days are waiting for the decision to close the FE.
You should be given a decision to terminate your business, and at the same time, an extract from the register.
In case of failure to appear for documents on the appointed day and hour, the tax office sends all documents at the place of residence.
Step 5. Notification to the FIU and FSS of the closure of the IP
Once you have received all the documents approving the closure of the IP, you must notify the FIU and the FSS within 12 days.
If you fail to comply with this clause, you will be subject to penalties that you will be required to fulfill.
Also in the FSS you can be asked to provide accounts for the last 3 years, do not also neglect it.
Step 6. Minimize the activity of AS AS499D At this stage you will have to close the bank account.
Once the account is closed, it is mandatory to notify the FTS about this.
For non-notification of the closure of the account, the tax service may impose another penalty.
Where to start your business?
If you have a cash register, then it must be removed from the register.
On what also it is necessary to notify the Federal Tax Service. You also need to fire all employees in connection with the liquidation of the IP and pay appropriate compensation.
These actions need not be done strictly after the IP is closed. You can do everything in parallel.
If you do not understand some of the reasons for closing the PI,
view the following video:
How to close the PI with the debt?
What do you do if you decide to close the PI, but can not pay the debts?
If you first try to pay off your debts, then the IP will not be able to close.
Not so long ago, without the repayment of all debts, the closure of the IP was not possible.
However, now the situation has changed.
You can terminate an entrepreneurial activity with any debts, however you will be obliged to repay them already as an individual.
In this case, hiding from debt does not make sense, because by law, an individual entrepreneur is responsible for all his property.
In other words, if you hide or evade the repayment of debts, the bailiffs will quickly put their paws on your property.
So do not overdo it.
And finally. ..
If entrepreneurial activity brings you only a headache and excessive taxes, then do not pull this burden.
After all, the sooner you close your company, the less taxes you will have to pay.