The tax office refused to close the un, what to do. Reasons for the refusal of the tax authorities to close the IP

When official liquidation business-related activities individual entrepreneur may be denied the closure of the IP. What kind of reasons can affect the decision to refuse by the IFTS? How to avoid claims that state authorities may have against a former businessman if his entrepreneurial activity for some reason turned out to be on the verge of bankruptcy? All these issues require careful consideration, so that in the future the procedure for closing the IP has the right direction.

Closing a sole proprietorship with debts

The termination of activity by an individual entrepreneur does not imply a complete curtailment of the business, since the obligation to pay tax fees and contributions to the pension fund and the Social Insurance Fund is not removed from the businessman. Therefore, the question of whether they can refuse to close an IP is quite complicated. The requirement from the inspectors to the entrepreneur to pay off all debts is unlawful and is not provided for by law. When a businessman submits an application to close an IP with debts, the tax authority may verbally warn of the obligation to repay the debt to funds.

If the entrepreneur is refused to close the IP, and the documents were not accepted by the inspector tax service, then the businessman can apply to higher authorities or send documents by mail. All debts must be repaid without fail, since the outstanding debt can be recovered by the court. The entrepreneur must submit all reports characterizing economic activity IP, to government agencies.

The liquidation of an individual entrepreneur involves a preliminary determination of the nature of the debts. There should be no obstacles on the part of the Federal Tax Service Inspectorate when closing an IP if the debtors are counterparties. If the entrepreneur has a debt to funds, then after the liquidation of the IP, the debtor becomes an individual, that is, the founder of the business himself, who bears property liability. Usually this is not a reason for the IFTS to refuse to close the IP.

The provision of information to the IFTS by the PFR may be the true reason for the refusal to close the IP. If information on the number of employees of an individual entrepreneur is not brought to the FIU, then the fund must report this to the tax authorities. In fact, this can serve as an obstacle to the liquidation of the IP, and not the debts of the entrepreneur themselves. Even if there is a debt to funds or counterparties, the process of closing an IP should take place in the usual manner. An individual entrepreneur can always seek help from qualified lawyers or solve the problem on his own.

Back to index

Refusal to register the closure of IP

The refusal of the IFTS to close the IP is issued government agency documented indicating violations and all references to specific legislative acts of the Russian Federation, including the reasons for refusal. The basis for refusal by the tax authority is the list of violations given in paragraph 1 of Art. 23 FZ No. 129 dated 08.08.01:

1. The papers were submitted to the wrong registration authority.
2. Violated the procedure for certification of documents by a notary.
3. Inconsistent information was found in the applicant's passport according to the data that he indicated in the application.
4. The applicant provided an incomplete package of documents required for registration of the IP closure procedure.
5. The application for the liquidation of the IP was signed by an unauthorized person.
6. The state registration authorities received acts from the judge and the bailiff on the prohibition of registration.
7. The Tax Service received inaccurate data contained in the papers filed by the applicant.
8. Bringing the IP to administrative responsibility entailed a punishment in the form of disqualification, which is valid at the time of filing the application.
9. The IFTS received information related to the applicant's failure to comply with the requirements for submitting documents to the FIU.

In the event that the IFTS has adopted an act of a bailiff or a judicial act prohibiting the liquidation of an individual entrepreneur, then this must happen before the registration entry is made or state registration is denied.

If a businessman does not have the means to pay off the debt, then he has the right to go to court in order for the individual entrepreneur to be declared bankrupt. In this case, the property will be described for later use in payment of debts. An individual entrepreneur must submit a tax return before liquidating an individual entrepreneur, even if all indicators are zero.

If all reports for the entire period of the individual entrepreneur's activity were submitted to the tax office in a timely manner, it will be necessary to submit a report only for the remaining tax period. For the late submission of the tax return, the IFTS accrues penalties. If the individual entrepreneur is on the simplified tax system, then the tax return must be submitted before the 25th day of the month following the closing. It is necessary to submit a declaration even for an incomplete period. Payment of the remaining amounts of the debt must be made within the same period.

Back to index

Errors when closing IP

Documents for closing an IP may not be accepted by the tax authorities if the application is filled out incorrectly and the state duty is not paid.

If the IFTS detects the slightest mistake when filling out the application, this may lead to a refusal to register the closure of the IP, therefore it is very important to ensure that all information is entered correctly in the application form.

If an individual entrepreneur knows all the most common mistakes made by businessmen when closing an individual entrepreneur, then other citizens are more likely to avoid sanctions from the authorities. Most common mistakes entrepreneurs are considered:

• filing an application for registration of the closure of an individual entrepreneur before submitting a tax return to the IFTS;
• filing a declaration for an incomplete tax period;
• procedure not completed withdrawal of KKM with accounting by the tax inspectorate;
• the IFTS provided an incomplete package of documents.

Often, businessmen who have outstanding debts to funds can receive a refusal to register the closure of an IP. This is not legal, since in any case, all debts pass to the individual, so they must be repaid in any case. Current rules assume that rejection tax authorities in the liquidation of an individual entrepreneur with debts to the PFR or FFOMS is not lawful, therefore, an individual entrepreneur has the right to go to court, having previously demanded that the IFTS issue a refusal in writing.

Good day, stop entrepreneurial activity. The state duty was paid, the application was written and certified by a notary, the documents were sent by mail to the tax office. They refused, the motive was an outstanding debt in a pension fund. Is it legal to refuse to close the IP in this case?

Lawyer's answer

According to the law of the Federal Law No. 129, only 2 papers are needed to terminate the activities of an individual entrepreneur:

1. application form P26001;
2. document confirming the payment of the fee in the amount of 160 rubles (original).

You need to send the documentation only by mail, at the same time, having assured your signature in the application at the notary's office. If you want to provide it in person, they will not accept your papers, citing the fact that there are no certificates from the PFR about the absence of debt. Send documents to the IFTS in a valuable letter with a mandatory inventory and a return receipt. If the tax office refers to an incomplete package of documents, for example, it does not get a certificate from the FIU, say that under the law you must submit 2 documents. If it comes from tax office the refusal is official, you can apply to the judicial authority, usually in this case there should not be a refusal, the IP is simply closed. By mail, you will receive a receipt for the acceptance of documentation by the IFTS.

And still, keep in mind that the closure of the IP does not affect the obligation to submit reports to the FIU and the IFTS. And the debt will still have to be repaid. You just have to appeal the refusal, and you can pay the contributions even after the closure of the IP. The refusal must be appealed either to a higher authority or to a judicial authority. In this case, the actions of the IFTS are considered illegal, in addition, they lead to losses for you and also the accrual of new taxes. These amounts can be challenged in court.

Closing an IP is a relatively simple procedure, but it has some nuances, the knowledge of which can affect both the time for consideration of documents and the result. From our article, you will learn about what documents will be needed for closing, in what ways and where they can be submitted, how long all actions will take and what is the cost of the procedure in 2019.

What is needed to close the IP, what documents will be required for this

The basic legal norm that serves as the basis for the liquidation of a business is Article 22.3 of the Federal Law “On State ...” dated 08.08.2001 No. 129. Paragraph 1 of this article defines the list required documents which the tax inspectorate will require from the entrepreneur.

These include:

• an application drawn up on the form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated January 25, 2012 No. ММВ-7-6 / [email protected]);
• receipt ( payment order with the seal of the bank) on payment of the state duty.

In addition, the entrepreneur will be required to confirm the fact of the transfer to the FIU of the register of employees and data on their labor activity behind Last year. True, this issue is relevant only for those individual entrepreneurs who are employers; this requirement does not apply to individual entrepreneurs without employees.

It is also important to remember that an individual entrepreneur has the right to submit a certificate from the FIU on the provision of information about their employees, but may not do so. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interdepartmental interaction with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of article 23 of the Federal Law No. 129, failure to submit information about employees to the FIU is the basis for the refusal of the tax inspectorate to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. All necessary changes the tax inspectorate contributes to the USRIP on the basis of an appropriate court decision (on bankruptcy or a ban on a particular citizen from carrying out entrepreneurial activities).

We fill out the form Р26001

There are two ways to fill out an application for closing an IP: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (they are all divided into squares), you need to remember a few simple rules:

1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a guideline, not lowercase letters.
2. Only one character is placed in each square, nothing is placed in empty ones. Filling in the line always starts from the left side, that is, the first digit of the TIN of the entrepreneur must be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What needs to be specified

The form P26001 itself takes 1 page of A4 format and includes 4 sections. In section No. 1, it is necessary to indicate information about the individual entrepreneur: the registry number, initials and TIN of the entrepreneur.

In section No. 2, in a single IP square, you need to put down a number from 1 to 3 - depending on how he wants to receive an extract from the USRIP on closing his business. The methods and their corresponding codes are indicated in the form itself.

Below in two lines you must specify the contact details of the IP (phone number and address Email). Under the contact details in the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by employees of the tax office. As for section No. 4, when submitting an application directly to the tax office or through the MFC, it is not necessary to fill it out.

It is provided in the form in case the entrepreneur sends documents remotely, not being able to personally present the passport to the employees of the tax office or the MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local authority performing notarial functions). Below is the TIN of the notary. All other data about him will be present on the certification inscription.

State duty for the liquidation of IP

The amount of the fee for the liquidation of a business is calculated according to the rules of sub. 7 of paragraph 1 of article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registration of IP. Since for the registration of IP in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, respectively, is 160 rubles.

The duty is paid through a bank to the account of the Treasury of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the website of the Federal Tax Service.

How to close an IP on your own, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an IP in 2019 include 3 stages:

1. Submission of documents for the closure of IP.
2. Their processing, which is carried out by specialists of the MFC and the tax office.
3. Obtaining an extract from the USRIP on the termination of activities.

Now we will analyze the procedure for closing an IP in more detail, taking into account the features various ways submission of documents. So, their submission directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Having received the documents, the employee of the IFTS or MFC issues an appropriate receipt indicating the date of acceptance, as well as the initials and signature of the recipient.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have electronic signature. To file in this way, you can use both the corresponding service on the website of the regional tax office, and Personal Area entrepreneur. After accepting electronic images of documents, the tax inspectorate in response sends a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can send documents for closing the IP through a notary, in accordance with paragraph 1 of Article 9 of the Federal Law No. 129. In this case, the notary himself must translate the application and receipt received in paper form into electronic form and send them to the tax office. Compliance of electronic images with the originals is confirmed by the notary's EDS.

Processing documents, getting results

According to paragraph 1 of Article 8 of the Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. In this case, the term begins to be calculated from the moment paper or electronic documents are received by the inspection.

When conducting the procedure through the MFC, the requirements of paragraph 1 of Article 9 of the Federal Law No. 129, which regulates the procedure for interaction between the MFC and the IFTS, should be taken into account. So, after accepting the documents, the MFC specialist must in electronic format redirect to the IFTS no later than the working day following the day of acceptance. Consequently, the liquidation period is extended by several days.

In the event that the documents are properly executed and necessary information IP in Pension Fund sent, the business is successfully liquidated, i.e., a corresponding entry is made in the register on the termination of the IP status.

The applicant is issued an extract sheet from the USRIP, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the IFTS, only in paper form.

Thus, it is possible to obtain an extract sheet directly from the IFTS, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. Also, a citizen can send his representative with a power of attorney to receive an extract sheet from the USRIP. The method of obtaining in this case should be determined in advance, since it must be indicated in the form P26001.

Termination of IP activities in 2019 without employees, with employees, with debts

When closing an IP with employees, an entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. So, according to parts 1 and 2 of Article 307, an employer-entrepreneur can terminate an agreement with an employee on the same grounds as an organization. In the case under consideration, this is 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an IP without employees in 2019, then the fact is important here that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory ...” dated December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On Mandatory ...” dated 07.24.1998 No. 125-FZ, an entrepreneur is not an insurer if he did not conclude employment contracts during the period of his activity. In this case, upon liquidation, he does not need to register the fact of termination employment contract, nor provide any information to the FIU, the FSS and other bodies.

Dismissal notice

It will be necessary to warn the employee about dismissal in advance, as well as to pay him severance pay only if such duties of the individual entrepreneur are provided for in the employment contract. The notice period and the amount of benefits are also determined based on the content of the employment contract (part 2 of article 307 of the Labor Code of the Russian Federation).

Do not forget that the individual entrepreneur, upon liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment ...” dated 04/19/1991 No. 1032-1, 2 weeks before the start of the reduction of workers, should notify the employment center about this. The written notice will need to include:

• position and profession of each employee;
• qualification requirements for it;
• wage conditions.

Registration of dismissal when closing an IP with employees

The termination of an employment contract with an employee at an individual entrepreneur is carried out in two stages (in this case, the procedure itself begins before the application for liquidation is submitted to the Federal Tax Service Inspectorate):

1. A dismissal order is issued. The employee must be familiarized with it under the signature, in accordance with parts 1 and 2 of article 84.1 of the Labor Code of the Russian Federation. To issue an order, you can use the T-8 form, approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid a calculation and documents are issued:

• work book with a record of dismissal;
• certificate 2-NDFL;
• certificate of the amount of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the IP should be deregistered with the FIU and the FSS. Deregistration in the FIU, in accordance with paragraph 1 of Article 11 of the Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service upon liquidation of the IP, i.e. the entrepreneur himself does not need to do anything. In the FSS, it is necessary to deregister. To do this, in accordance with paragraph 3 of Article 6 of the Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ...” dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can apply to the Federal Tax Service with an application for the liquidation of the IP.

Thus, closing an IP in 2019 is relatively simple - for this you need only two documents: an application and a certificate of payment of the state duty. The procedure becomes a little more complicated only if the entrepreneur has employees, since they must be fired before the liquidation of the IP. In this case, subparagraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation serves as the basis for dismissal.

When trying to liquidate an IP, entrepreneurs often face a refusal to close. Most often this applies to individual entrepreneurs with debts. What to do if the IP is not closed? We will understand all the nuances in this article.

There are a number of common reasons that are voiced to an entrepreneur when they refuse to liquidate his activities. Let's dwell on each of them in detail:

Reason one — submission of documents for the closure of IP to the wrong territorial authority.

Documents for closing can only be submitted to the local authority state registration IP.

Reason two — failure to provide the applicant or representative with a complete package of documentation necessary for the implementation of registration actions.

The following documents must be submitted to the tax office for closing:

• application in the prescribed form, which can be downloaded from the official website
• document confirming the application to the Pension Fund
• certificate from the Pension Fund that the entrepreneur has no debts
• certificate or extract from the Unified State Register of Legal Entities
• TIN or OGRNIP
• tax registration certificate
• passport.

You also need to pay the state fee and provide a receipt.

Reason three — notary's error in paperwork.

If the notary made a technical error when certifying documents, this will also serve as a reason for refusing registration.

Reason four — the presence of a judicial ban on registration actions.

As a rule, this is due to the initiation of administrative proceedings in the bailiff service.

Reason five —violations by individual entrepreneurs of the requirements on the procedure for providing information to the Pension Fund.

Reason six — bringing to administrative responsibility IP resulted in punishment in the form of disqualification which is valid at the time of application.

Reason seven — the tax office received false data contained in the papers filed by the applicant.

The most common reason for denial of registration is the existence of debts to state funds. When an individual entrepreneur is liquidated, his debts are automatically borne by an individual who was previously an entrepreneur. If a businessman does not have the means to pay off the debt, then he has the right to go to court in order for the individual entrepreneur to be declared bankrupt. In this case, the property will be described for later use in payment of debts. An individual entrepreneur must submit a tax return before liquidating an individual entrepreneur, even if all indicators are zero.

The main mistakes when closing an IP

When submitting documents for the liquidation of an individual entrepreneur, it is necessary to strictly adhere to all the rules. The slightest mistake in filling out the application can be the reason for refusal. Let's look at the main mistakes that businessmen make when closing.

• filing an application for registration of the closure of an individual entrepreneur before filing a tax return with the IFTS
• filing a declaration for an incomplete tax period
• failure to pass the procedure for deregistration of KKM by the tax inspectorate
• the IFTS provided an incomplete package of documents.

But, as practice shows, the most common reason for refusal is the presence of debt to the IFTS. However, if the IP is not closed due to this circumstance, then this is illegal. The current rules assume that the refusal of the tax authorities to liquidate an individual entrepreneur with debts to the Pension Fund or FFOMS is not lawful, therefore, an individual entrepreneur has the right to go to court, having previously demanded that the IFTS issue a refusal in writing.

What to do if the IP is not closed?

In order to determine what to do in response to a refusal to register a liquidation, it is necessary:

• analyze the decision made by the Federal Tax Service Inspectorate and the grounds indicated therein;
• determine whether it makes sense in the current conditions to appeal the refusal or whether it will be easier to eliminate the reasons and apply again.

Many reasons for denial of registration can be quickly eliminated. Usually this refers to the incompleteness of the submitted package of documents, inattentive, incorrect filling or execution. It is more difficult to eliminate claims related to a violation of the liquidation process, for example, when they forgot to publish information in the media, notify creditors, or not notified all of them.

If errors and shortcomings cannot be corrected quickly or without returning to the early stages of the liquidation procedure, then all liquidation activities will have to be re-run, even if this is only necessary to comply with formalities.

This will have to be resorted to in any case if the refusal to register is associated with a violation of the sequence of actions, the timing of the procedures, as well as if there are problems with meeting creditor claims and (or) the implementation of court decisions or a tax audit report.

What to do if you receive a refusal to close an IP due to non-payment of debts in the PF

If the reason for the refusal is an outstanding debt in the Pension Fund, then you must remember that according to Federal Law No. 129 To terminate the activity of an individual entrepreneur, only 2 papers are needed:

• application form P26001;
• document confirming the payment of the fee in the amount of 160 rubles (original).

When personally submitted, a package of papers may not be accepted, citing the fact that there are no certificates from the FIU on the absence of debt. Therefore, it is better to send documents to the IFTS in a valuable letter with a mandatory inventory and a return receipt. If the tax office refers to an incomplete package of documents, for example, it does not get a certificate from the FIU, it must be argued that according to the legislation (FZ Law No. 129), an entrepreneur must submit 2 documents. If an official refusal comes from the tax office, you can apply to the judicial authority. Usually, in this case, there should not be a refusal, the IP is simply closed, and by mail a receipt for the acceptance of documentation by the Federal Tax Service.

Responsibility after the closure of the IP

Each entrepreneur is fully responsible for debt obligations with the property of the IP and his own even after the IP is closed in the Federal Tax Service. For example, if there is a debt to the Pension Fund, then it is still possible to close the IP, but the debts will have to be paid already as an individual. The same applies to debts to employees, the Social Insurance Fund and contractors. If you do not pay, then the creditors can collect in court.

Features of the procedure for submitting documents

It is necessary to submit documents for the closure of an IP to the same authority where the opening was held. In almost every region there is a specialized unit that deals specifically with the registration and deregistration tax accounting legal entities, IP.

There are several ways to submit documents:

• by personal appeal to the tax office
• through an authorized person
• using the services of mail, with the obligatory execution of an inventory of attached documents
• in the IFTS, the closure of the IP via the Internet.

Electronic way

Requirements to electronic documents which are sent to the Federal Tax Service:

• documents sent electronically must be signed by the sender using an electronic digital signature
• sign a document digital signature may be the applicant himself, a notary public or a person authorized to carry out notarial acts.

The procedure for filing papers is carried out on the official website of the Federal Tax Service.

Via mail

The legislation provides for the possibility of transferring documents for the liquidation of an individual entrepreneur through postal services. In this case, it is necessary to issue a letter of value, registered and with notification. You should be aware that all documents that will be enclosed in an envelope will have to be notarized, of course, excluding the receipt of payment of the fee, which is certified by a banking institution. It is also necessary to attach an inventory to the letter, which will indicate all the documents to be sent.

The tax service has 5 working days to close, which will be counted from the date of receipt of the documents.

Payment of state duty

In order for the Federal Tax Service to accept documents for closing an IP, it is necessary to pay a state fee. Its size is 160 rubles. To make a payment, you need to receive details. This can be done on the official website of the Federal Tax Service or in the division of the inspection in which it is planned to close the IP.

After the details are received, you must contact any bank or use an ATM. Based on the results of payment, a check will be issued, which must be attached to the documents to the Federal Tax Service.

While working with many entrepreneurs, we notice that many individual entrepreneurs do not start the closing procedure for the following reasons:

• they do not know that every day their debt to the Pension Fund is growing, regardless of whether they receive income or not;
• have tax debts and debts to funds, but due to the lack of funds to pay them off, they delay the procedure;
• some assume that closing an IP is a complex process that takes a lot of time - and do not want to be distracted from current affairs.

IP has a debt

We note right away that it is possible to “close” an IP if there are any debts!

Debts to contractors and employees

If an individual entrepreneur has a debt to counterparties and employees, liquidation is possible without its advance payment (the registrar does not require its payment). Unlike legal. persons, an individual entrepreneur is not obliged to notify creditors before closing; but such debt will be transferred to physical. face.

Debt to the budget of the Russian Federation: debt on taxes and fees

If an individual entrepreneur has debts to the budget, it is also possible to close an individual entrepreneur without pre-payment of debts.

Recall that earlier (until 2011) the main obstacle to closing an IP was the need for an entrepreneur to provide the registrar with a Certificate from the Pension Fund confirming the absence of arrears. However, since 2011, the procedure has been changed and such a certificate is not required to be submitted (but many do not know about this and take unnecessary actions) - the registrar requests it on its own in the manner of an interdepartmental agreement.

After the IP is closed, the obligation to pay arrears passes to the individual. face.

The law establishes a 15-day period for payment, which is calculated from the moment information about is entered into the USRIP (clause 8, article 16 of the Law of July 24, 2009 N 212-FZ). After the expiration of the specified period, the interested authorities have the right to file a lawsuit with the court and, after receiving the court decision, apply to the bailiff service for enforcement.

An important detail to be taken into account is that the source of payment of debts of the former individual entrepreneur is all his personal property, with the exception of the one that is not subject to recovery: the only habitable housing, personal items (except luxury goods), food.

Grounds preventing the closure of IP

The only reason preventing the closure of the IP is the failure to submit reports to the Pension Fund. In the process of closing, the registrar requests a report on the entrepreneur to the FIU, and if the submitted report indicates unsubmitted reports, this is the basis for refusing to conduct a reg. actions (liquidation of IP).

As confirmation of this provision, we present the Information of the Federal Tax Service of Russia, published on the website www.nalog.ru as of June 27, 2014:

"Operating regulations they do not link this document in any way (from the author - a certificate from the PFR) with the presence or absence of an entrepreneur's debt on insurance premiums. It only confirms the submission by the entrepreneur to the Pension Fund of information in accordance with the requirements of the following standards: pp. 1 - 8 p. 2 art. 6 federal law"On individual (personalized) accounting in the system of compulsory pension insurance" - insurance number; Full Name; Date of Birth; Place of Birth; floor; address of permanent residence; series and number of the passport or identity card, date of issue of the said documents; citizenship; paragraph 2 of Art. 11 of the Federal Law "On individual (personalized) registration in the system of compulsory pension insurance" - information about the insured persons working for him; paragraph 4 of Art. 9 of the Federal Law "On additional insurance premiums for the funded part of the labor pension and state support formation of pension savings” - register of insured persons. If there is information about non-compliance with the requirements provided for by the above provisions, the registering authority makes a decision to refuse registration. Arrears in the payment of insurance premiums, if any, by the entrepreneur, is not a reason for refusal. Debts, however, will not go anywhere and will be listed for you already as individual. Sooner or later, this debt will still have to be repaid.

The procedure for closing the IP

There are two possible ways IP closing:

• deregistration in the reorganization;
• declaration of bankruptcy.

In terms of bankruptcy, it should be said that this method is beneficial to use with debts of more than 300,000 rubles. the procedure is quite expensive and otherwise simply not profitable.

As for deregistration in the reorganization (this is in 95 percent of cases), the procedure for working is as follows:

1. Determine whether all Reporting has been submitted to the FIU; if not, then you should give it up.
2. Preparing a Closing Statement is easy enough, the form is simple.
3. Pay for the state duty (details can be taken directly from the reorgan).
4. Submit the Application and receipt of payment to the Regorgan. In a week, pick up the registered documents from the reorgan. If you submit and receive documents in person (the entrepreneur himself), then the Notary does not have to certify the Application. If by power of attorney, then it is necessary to certify the Application with a Notary, as well as draw up a notarized power of attorney for the representative.

The whole procedure takes about two weeks, and the services of lawyers are very inexpensive.

Do I need to close my current account before closing a sole proprietorship? It is not necessary to close an account. Bank, after information on the liquidation of the IP is displayed in the Unified State. register, has the right to close it independently.

Do I need to deregister cash register before closure? It is also not necessary to deregister the cash register. The tax authority, after information on the liquidation of the IP is displayed in the Unified State. registry, will do it on its own.

1. If you do not need an individual entrepreneur, then close it (after all, every day you are charged contributions payable).
2. If an individual entrepreneur has debts, this is not an obstacle to closing - close (otherwise the debt only increases).
3. If the amount of debt is significant, then before “going out” for liquidation, consult with specialists - would it not be more profitable to introduce bankruptcy proceedings.
4. If the individual entrepreneur did not submit reports to the Pension Fund, then before submitting the Application for closing, it should be completed. At the same time, if the reporting was not submitted to the tax office, then there is no obligation to fully submit it - this is not a basis for refusing to close the IP.
5. After the IP is closed (by deregistration with the tax authority), the obligation to pay arrears remains - if possible, pay them or control the debt collection process.

2 special grounds for closing an IP

The need to change the form of the simplified taxation system (from 6% to 15% or vice versa)

Suppose you made a mistake when registering as an individual entrepreneur (you overlooked it yourself, or you got caught by an unprofessional lawyer or accountant) or changed your occupation. In accordance with the Tax Code of the Russian Federation (), it is possible to change the object of taxation only from the new year, but you need to work now. The only option in this case is to close the IP and open it again. But we advise you to first calculate the costs and feasibility of these actions.

"Update" IP

If an entrepreneur, in the course of his activities, made "flaws" that may be revealed in the process of inspections, in this case, you should think about updating the IP. The fact is that there is no such close attention to the individual entrepreneur during the closing process, especially if he does not have debts. Close, wait a couple of months and reopen. Perhaps this will help start everything from scratch. And this time it's right!

Alexandra Semenchenko, Senior Associate at City-M Law Firm, for website website

Invaluable experience in solving urgent problems, answers to complex questions, specially selected fresh information in the press for accountants and managers.