home Success stories Apply for the closure of the IP online. Is it possible to close a sole proprietorship online? What documents should be prepared

Apply for the closure of the IP online. Is it possible to close a sole proprietorship online? What documents should be prepared

There are various reasons to close a sole proprietorship. An entrepreneur may not have a business, or he may decide to continue his activities as an organization, for example, due to attracting partners. If you don’t want to spend a lot of time on personal visits to the Federal Tax Service, then the question arises of how to close an IP via the Internet. Russian legislation provides such an opportunity, but it is necessary to take into account some of the nuances of this procedure and the procedure for its implementation.

If for some reason the entrepreneur decided to stop his activity, then he needs to figure out how to close the IP. Otherwise, you still have to pay social contributions, submit reports, etc.

The standard procedure for closing an IP includes 3 stages:

Preparation of an application in the form P26001.
Payment of state duty.
Submission of documents to the Federal Tax Service.

within 5 days tax office will have to make a decision on deregistration of the entrepreneur, prepare supporting documents. After that, it will be possible to receive them personally or through a trustee.

Important. The law provides for one more step before submitting documents to the Federal Tax Service - obtaining a certificate from the FIU on the submission of reports on employees. But the IFTS can request this paper from the Pension Fund on its own and it is completely optional for the taxpayer to deal with this issue.

There are several main ways to submit documents to the Federal Tax Service:

personal appeal;
sending documents by mail;
sending documents in electronic form.

It is also possible to close an individual entrepreneur through the MFC by submitting documents to the center in person or through a representative. In this case, the application must be submitted on paper.

State duty

The question of how much it costs to close an IP is especially relevant if the reason for deregistration is related to business failure. Often in this case, a person has every penny in the account. The state takes a fee of 160 rubles for deregistration of an individual entrepreneur. It must be paid before the submission of documents to the Federal Tax Service.

Details for paying the fee can be obtained from the inspection, the MFC or found independently on the website of the Federal Tax Service. You can make a payment through any bank, including in cash. It is advisable to attach the payment receipt to the package of documents in order to exclude problems due to the payment not found by the inspector in the electronic system.

Important. At electronic filing documents, the fee must still be paid.

Closing an individual entrepreneur in the presence of debts

Unfortunately, quite often individual entrepreneurs begin to deal with deregistration already in the presence of tax arrears or other debts. Legislation allows you to close an individual entrepreneur with debts without any problems.

Important. Phys. the person will still bear all responsibility and be obliged to repay all tax debts. Deregistration does not relieve former entrepreneur from debts and liability for them.

The list of grounds due to which they may refuse to enter information on the termination of the activity of an individual entrepreneur into the register is given in the law. There are no debts on this list. But for unsubmitted reports on employees, the refusal will be completely legal.

IP closing online

The process of deregistration as an individual entrepreneur via the Internet has some differences. The taxpayer must initially figure out what is needed to close the IP in this way. He will definitely need a program for the formation of an electronic package of documents and a qualified electronic signature(CEP).

The program can be downloaded from the FTS website. It allows you to generate an electronic package of documents, certify it with QEP and save it in desired format for further transfer to the tax office.

CEP can be issued in one of the certification centers accredited by the Ministry of Communications. This service is paid. On average, you will have to pay 700-3000 rubles to get a signature. depending on its ordered capabilities, selected CA and other parameters.

For the correct operation of the CEP, it is necessary to install a crypto-provider on the computer (for example, Crypto-Pro). The license for this product may be included in the CEP price or purchased separately.

Sending documents for deregistration of an entrepreneur to the tax office via the Internet is carried out through a special service “Submission of documents for registration of a legal entity. individuals and individual entrepreneurs. It is available 24 hours a day on the website of the Federal Tax Service.

Advice. Before closing an IP online, it is imperative to check that all reporting on employees has been submitted to the FIU. Otherwise, the response will also be rejected.

All necessary actions to make changes to the register when submitting an application online will also be carried out by the Federal Tax Service within 5 days.

If it is decided to no longer conduct business as an individual entrepreneur, then it is imperative to get rid of this status so as not to waste money and time on filing reports and paying social contributions. It is not difficult to figure out how to close an IP online. And thanks to this opportunity, you can not waste time on visits to the IFTS or MFC.

How to close an IP: a quick guide

Reading time: 4 min

There are many reasons why people leave a business, from disappointment in their business to poor results and bankruptcy. Just closing the office and dismissing employees will not be enough. Closing an IP is a complex legal procedure that requires paperwork and reporting.

Mandatory procedures before closing the IP

An individual entrepreneur, before announcing the closure of an enterprise, must prepare. First, collect Required documents:

Application in the form P26001 on the termination of the activities of the IP.
Receipt of payment of the fee (160 rubles).
An extract or certificate confirming that the Pension Fund the necessary information was provided. If the applicant does not bring the document, the FIU will automatically send the information to the tax authority.

Before going to tax office resolve issues on all concluded agreements, put the reporting documentation in order and pay off tax debts and to the Pension Fund of Russia (PFR). If you have hired employees, then they must be fired in accordance with paragraph 1 of Art. 81 of the Labor Code of the Russian Federation and provide a calculation to the Fund social insurance and FIU.

Secondly, you need to deregister cash machine at the tax office (if any) and close the current account at the bank branch.

It remains to find out the details for paying the state fee. The easiest way is to use special service website of the Federal Tax Service and after entering information about yourself, the portal will offer to pay the state duty by bank transfer or generate a receipt for payment in cash.

Is it possible to close an individual entrepreneur through public services: step by step instructions

To check whether it is possible to liquidate an individual entrepreneur through the State Services portal, you just need to go to. For registered users, you must enter a username and password. If you are accessing it for the first time, go through the registration procedure (use).

From the main page we move in the same way as we registered the IP. We select "Taxes and finances" in the list of services. We go to the list of the most popular actions, where only “Registration of legal entities and entrepreneurs” is suitable for the topic. Upon entering, it becomes clear that among electronic services there is no need.

Even when you try to enter a query in the search, the service does not give an answer, advising you to contact the official website of the Federal Tax Service (FTS). Users of the Single Portal do not need to register on the FTS portal, enter and log in personal account under the password and login of the State Service. There is a link to them next to the registration window, as in the picture.

Next, go to the section of electronic services, select the line "Registration of legal entities and individual entrepreneurs". We turn to three possible schemes of action, our option is “stop”. After the service transfers to filling out the application form. Submit your application electronically digital signature(EDS).

But before proceeding with the formation of the application, it is necessary to pay the state duty. If there is no EDS, then you will not be able to apply online. In this case, download in advance and contact the tax office or the MFC.

Refusals and deadlines for closing IP

As soon as the data is loaded into the service, their consideration begins. The process takes 5 business days. After that, the entrepreneur is issued a USRIP entry sheet and he is no longer registered. The finished document can be received by mail or in person.

Previously, the entrepreneur had to report the closure to the Pension Fund for deregistration within the specified period. Today, information from the tax office to the FIU is transferred automatically.

Do not forget that in the event of liquidation of IP individual will continue to be responsible for the formed debt during the period of work as an individual entrepreneur.

liquidation procedure entrepreneurial activity can . In 2020, extraterritoriality is in effect to receive a large list of services, including the closure of individual entrepreneurs. You can get the service not only at the place of registration, but even while in another city within the Russian Federation.

How to close an IP via the Internet on the website of the Federal Tax Service - this issue worries many today. Recently various activities related to the participation of public authorities are successfully carried out online. This approach allows you to save nerves, as well as speed up the process. For an entrepreneur who decides to close a business, this is important.

There are many reasons that lead an individual entrepreneur to the idea of closing an individual entrepreneur independently via the Internet on the website of the Federal Tax Service.

The grounds for the liquidation of a business are enshrined in law in the federal law on state registration:

These reasons are the legally established grounds for closing business via the Internet. You can stop the activity on your own only in the first case.

However, one solution for closing a business is not enough. You will have to take a number of mandatory actions.

A huge number of firms offer help in closing a business. However, you will have to pay a considerable amount for such a service. It is much more profitable to close the IP on your own. Step-by-step instructions developed by experts help you do it quickly and without problems.

First of all, you need to prepare the necessary documents.

The standard list includes:

receipt of payment of state duty;
scan of the passport of an individual entrepreneur;
IP registration certificate;
a document from the Pension Fund on the absence of debt - there is no need to provide, since the tax authority has the right to request it on its own.

The fee can be paid directly on the IFTS website. It is enough to select the appropriate item and follow the instructions of the portal. At the end of the payment, it is important not to forget to save the electronic version of the receipt. It is attached along with the IP package.

The guide will help close business via the Internet in 2019:

First of all, using an Internet browser, they go to the website of the Federal Tax Service.
Directly on the resource, an application is filled out in the form P26001. The necessary documents are attached to it.
Then the application is sent to the tax office. This is done using secure communication channels. Documents in without fail certified with a digital signature. However, the high cost leads to the fact that most individual entrepreneurs are in no hurry to obtain an EDS. In case of its absence, you can sign the documents with the help of a notary. In this case, when sending, the EDS of a specialist confirming the validity of documents is used.
The program automatically assigns an incoming number to documents, which necessarily includes the date of dispatch.
At the next step of the closing procedure, the entrepreneur receives a letter to email. In accordance with the regulations, it is sent the very next day. However, entrepreneurs often face delays. They are explained by the large influx of applications to the tax service, submitted via the Internet. The message must contain information that the documents of the IFTS have been received, as well as the timing of the closure of the IP.
At the end of the procedure, the information about the individual entrepreneur in the register (EGRIP) is changed.

The law establishes the period during which the IP is closed. It is five working days from the date of application. The confirmation of the completion of the process is the certificate of registration of the end of the activity of an individual entrepreneur.

From the moment of receipt of the relevant document, the individual entrepreneur is obliged to notify the Pension Fund of the closure of the business. This takes 12 days.

Also, to avoid unnecessary problems and fines, you will need:

close bank accounts;
make sure that there are no tax arrears, if it is found, repay;
if a cash register was used in the activity, deregister it.

However, a positive outcome does not always occur. The tax authority has the right to refuse an individual entrepreneur to close a business.

The result of the procedure for closing an IP using the Internet is not always the receipt of an appropriate certificate. In some cases individual entrepreneur receives a refusal of official termination of activity. This fact is documented - a notice is issued to the IP, which indicates the reasons that led to the fact that the Federal Tax Service does not close the business.

So, the reasons for refusing to terminate activities can be:

the documents are sent to the tax service unit, which is not engaged in servicing this individual entrepreneur;
the list of papers provided to the IFTS is incomplete;
closing documents are not signed properly;
the application was filled out with errors - there is a discrepancy between the information and the passport data, the TIN, date of registration are incorrectly indicated;
there is an unfinished litigation, the result of which may be a ban on doing business;
the data indicated in the documents is obviously unreliable;
the presence of facts of violation of the requirements for reporting.

To do this, you need to prepare a letter on paper containing the following mandatory elements:

indication of electronic holding closing a business;
the fact of receiving a refusal;
the reasons given as justification.

The need for such actions is explained by the presence of errors that appear due to the confusion of these entrepreneurs.

The grounds for refusing to close a business are strictly regulated. They are contained in article 23 federal law on state registration.

Closing a business online has a number of pros and cons. It is important to carefully study all these features in order to be sure that the procedure will the best way termination of activities.

Against the background of the reduction of financial support for small and medium-sized businesses by the state, more and more entrepreneurs decide to stop their activities and liquidate individual entrepreneurs. Under the current conditions, this turns out to be more profitable than keeping it and continuing to pay deductions. Moreover, you can reopen the IP at any time.

Mandatory actions before closing the IP

Before liquidating an individual entrepreneur, it is necessary to perform a number of mandatory procedures that relate directly to entrepreneurial activity. If the individual entrepreneur does not have employees, you need to do the following:

submit a tax return to the IFTS;
close checking account(if any);
apply to the Pension Fund of the Russian Federation to obtain a certificate stating that the liquidated individual entrepreneur is not an insurer of third parties;
pay the insurance premium.

If the current account was opened in a foreign bank, when submitting an application, it is necessary to confirm this fact by providing a document on its closure. You may also need a document on the latest movements of funds in the account. It is better to take care of this in advance, since the Code of Administrative Offenses of the Russian Federation provides for administrative liability for entrepreneurs in cases where the tax service has not been notified of any changes that relate to such accounts.

If the individual entrepreneur is an employer, it is mandatory:

provide information about employees to the Pension Fund;
pay their insurance premiums.

And only after that close the current account and apply for registration. You can pay the insurance premium in respect of yourself both before and after - within 15 days, starting from the date of registration of the IP closing.

Required documents

After completing all the preliminary steps, you need to collect a package of documents:

The application template can be downloaded and printed from the website of the State Service or received directly at the place where it is planned to submit documents. If you do not have confirmation from the Pension Fund in your hands, the MFC, after accepting the application, independently sends a request to the Pension Fund. However, in this case, the period of liquidation of IP may increase. The standard term is 5 days, on the 6th day you can receive the necessary documents.

The state duty for the provision of this service is 160 rubles. Details can be printed from the website of the State Service, or use the electronic service "Payment of state duty" on the official website of the Federal Tax Service of Russia.

Please note that when submitting an application, you must be given a receipt for the acceptance of documents, as well as assign them a special number and indicate the date of registration of the application.

Template of application for termination of activity of an individual entrepreneur

The application that the Federal Tax Service provides for filling out is drawn up in the form No. Р26001. It contains information about the applicant:

You can also choose how to get the results of the service:

personally;
through a third party (with the obligatory execution of a power of attorney);
postage.

This is also where the notarization mark is placed. If the documents are submitted to the registration center by a trusted person, you must fill out the application form in advance and have it certified by a notary.

Is it possible to apply for the closure of an IP through the State Services?

Directly through the State Services service, it is not possible to fill out an application and send the necessary documents to the Federal Tax Service. You can start the liquidation procedure for an individual entrepreneur in one of the following ways.

1.1. This document defines the policy of the Company with limited liability" " (hereinafter - the Company) in relation to the processing of personal data.

1.2 This Policy has been developed in accordance with applicable law Russian Federation about personal data.

1.3 This Policy applies to all processes for the collection, recording, systematization, accumulation, storage, clarification, extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data, carried out using automation tools and without the use of such funds.

1.4. The policy is strictly followed by the Company's employees.

Definitions

personal data- any information relating directly or indirectly to a specific or identifiable natural person (subject of personal data);

operator - government agency, a municipal authority, a legal entity or an individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite circle of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary suspension of the processing of personal data (unless the processing is necessary to clarify personal data);

destruction of personal data- actions, as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers of personal data are destroyed;

depersonalization of personal data- actions, as a result of which it becomes impossible without the use of additional information determine the ownership of personal data by a specific subject of personal data;

personal data information system- a set of personal data contained in databases and providing their processing information technologies and technical means.

Principles and conditions for the processing of personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legitimate purposes. It is not allowed to process personal data that is incompatible with the purposes of collecting personal data;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data, their sufficiency, and, if necessary, their relevance in relation to the stated purposes of their processing, are ensured.

7) The storage of personal data is carried out in a form that allows you to determine the subject of personal data no longer than required by the purposes of processing personal data, if the period for storing personal data is not established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. Processed personal data is subject to destruction or depersonalization upon achievement of the purposes of processing or in case of loss of the need to achieve these purposes, unless otherwise provided by federal law.

8) The Company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies the Company's representatives about changes in their personal data.

3.2. The company processes personal data only in the following cases:

the processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
the processing of personal data is necessary for the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
the processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

3.4. The Company has the right to entrust the processing of personal data of citizens to third parties, on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of LLC Law Firm"Start", undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ "On Personal Data". For each person, a list of actions (operations) with personal data that will be performed legal entity processing personal data, the purposes of processing, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing is established, as well as the requirements for the protection of personal data being processed.

3.5. If the Company entrusts the processing of personal data to another person, the responsibility to the subject of personal data for actions said person borne by the Company. The person who processes personal data on behalf of the Company is liable to the Company.

3.6. The Company does not make decisions on the basis of exclusively automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests.

3.7. The Company destroys or depersonalizes personal data upon reaching the purposes of processing or in case of loss of the need to achieve the purpose of processing.

Subjects of personal data

4.1. The company processes personal data of the following persons:

employees of the Company, as well as entities with whom contracts of a civil law nature have been concluded;
replacement candidates vacancies in company;
clients of LLC Legal company "Start";
users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above personal data subjects authorized on the basis of a power of attorney.

Rights of personal data subjects

5.1. The subject of personal data whose data is processed by the Company has the right to:

5.1.1. Receive the following information from the Company within the terms provided by the Law:

confirmation of the fact of personal data processing by Start Legal Company LLC;
on the legal grounds and purposes of processing personal data;
on the methods used by the Company to process personal data;
the name and location of the Company;
about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with Start Law Company LLC or on the basis of federal law;
a list of processed personal data relating to the citizen from whom the request was received and the source of their receipt, unless a different procedure for providing such data is provided by federal law;
on the terms of processing personal data, including the terms of their storage;
on the procedure for the exercise by a citizen of the rights provided for by the Federal Law "On Personal Data" No. 152-FZ;
name and address of the person who processes personal data on behalf of the Company;
other information provided for by the Federal Law "On Personal Data" No. 152-FZ or other federal laws.

5.1.2. Require clarification of their personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Require Elimination misconduct Company in relation to his personal data.

5.1.5. Complain about the actions or omissions of the Company in Federal Service on supervision in the field of communications, information technology and mass communications or in judicial order in the event that a citizen believes that Start Law Company LLC processes his personal data in violation of the requirements of Federal Law No. 152-FZ “On Personal Data” or otherwise violates his rights and freedoms.

5.1.6. To protect their rights and legitimate interests, including compensation for losses and / or compensation for moral damage in court.

Company Responsibilities

6.1. In accordance with the requirements of Federal Law No. 152-FZ “On Personal Data”, the Company is obliged to:

Provide the subject of personal data, at his request, with information regarding the processing of his personal data, or legally provide a reasoned refusal containing a reference to the provisions of the Federal Law.
At the request of the subject of personal data, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.
Maintain a Register of Personal Data Subjects’ Applications, which should record the requests of personal data subjects for obtaining personal data, as well as the facts of providing personal data on these requests.
Notify the subject of personal data about the processing of personal data in the event that personal data was not received from the subject of personal data.

The following cases are an exception:

The subject of personal data is notified of the processing of his personal data by the relevant operator;

Personal data is obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data obtained from a public source;

Providing the subject of personal data with the information contained in the Notice on the processing of personal data violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by the agreement, the party to which, the beneficiary or the guarantor of which is the subject personal data, another agreement between the Company and the subject of personal data, or if the Company is not entitled to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-FZ "On Personal Data" or other federal laws.

6.3. In the event that the subject of personal data withdraws consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said withdrawal, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. In the event of a request from the subject to stop processing personal data in order to promote goods, works, services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The company is obliged to process personal data only with the consent of writing the subject of personal data, in cases provided for by the Federal Law.

6.7. The Company is obliged to explain to the subject of personal data the legal consequences of the refusal to provide his personal data, if the provision of personal data is mandatory in accordance with the Federal Law.

6.8. Notify the personal data subject or his representative of all changes regarding the relevant personal data subject.

Information about the implemented measures for the protection of personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of personal data, as well as from other illegal actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

determination of threats to the security of personal data during their processing in information systems ah personal data;
application of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems necessary to meet the requirements for the protection of personal data, the implementation of which ensures the levels of personal data protection established by the Government of the Russian Federation;
the use of information security tools that have passed the conformity assessment procedure in the prescribed manner;
evaluating the effectiveness of the measures taken to ensure the security of personal data prior to the commissioning of the personal data information system;
taking into account machine carriers of personal data;
detecting facts of unauthorized access to personal data and taking measures;
recovery of personal data modified or destroyed due to unauthorized access to them;
establishing rules for access to personal data processed in the personal data information system, as well as ensuring the registration and accounting of all actions performed with personal data in the personal data information system;
control over the measures taken to ensure the security of personal data and the level of security of personal data information systems.
an assessment of the harm that may be caused to personal data subjects in the event of a violation of the legislation of the Russian Federation in the field of personal data, the ratio of the said harm and the measures taken to ensure the implementation of the legislation of the Russian Federation in the field of personal data.