In our days there is often a situation when a private entrepreneur makes the decision to say goodbye to a business status. Sometimes this is due to the fact that the business simply “not going” someone, try yourself in the role of the entrepreneur begins to see not only advantages but also disadvantages of such activities. Someone returns to wage labor, and someone registers, OOO.
In addition, the government annually adjusted by the amount of the insurance year. And many businesses, comparing personal income with numbers of fixed payments, decide on the closure of SP. As is known, the payment of insurance contributions to the Pension Fund is mandatory, regardless of the amount of income received.
How true this situation is a separate issue, but the fact remains: more and more individual entrepreneurs, considering their activities unprofitable, take the decision to close.
Thus, the question “what do you need to close IP” is becoming more popular. In this article we will discuss all the nuances of this in General is not a complex process.
How to close IE (instruction)
The change of entrepreneurial status needs confirmation - it's impossible to throw it. It should not be forgotten that the entrepreneur is in charge of the accumulated debts with personal property.
Usually all aware that for the termination status SP will need to contact the IRS. But before you'll carry out an application, you will need to perform several steps. They are slightly different for sole traders working on their own, and for someone who used hired labor. So, how to close the IP: step by step instructions.
Step 1: Make a decision
The basis for the termination of the activity serves as its own the decision of the entrepreneur. It must be made in writing, put the date, signature and stamp (if any).
What will happen if the owner decided to neglect this step and ignorance of limited oral solution? As the saying goes, a word to business you will not sew. Without documenting the relevant decision frustrated businessman loses legal basis for taking the next step, which is discussed below. About this important fact you should know everyone who is wondering how to close the IP. Step-by-step instruction starts with this item!
Step 2. It's time to say goodbye to staff
If the entrepreneur had employees, you first need to terminate their employment contract. For this reason (termination of the employment activities of the individual entrepreneur or liquidation of the company) the law allows you to dismiss any category of citizens, including pregnant women, as recorded in the Labour code.
The dismissal of employees under this article is forbidden without written registration of the above-mentioned decision on the termination of activity. 2 month employees will be required in writing to be warned that they face dismissal. Two weeks before the order of the first calculation, you are obliged to notify the employment service (even if you fired only one person), you must report the social insurance Fund and Pension Fund for all contributions due, by paying the required amount.
After the dismissal of employees it is necessary to file an application with the above organizations to remove you from the register as an employer with a copy of the staffing table and an order for the calculation of employees.
Step 3. Informed Pension Fund
So, the employees are dismissed. What's next? We hold several events before the close of IE. Step by step instructions at this stage will be the same for all ex-entrepreneurs, i.e. the algorithm of the following steps are the same for those who used hired labor, and for those who worked for themselves.
During the three-day period after the decision about the liquidation must notify the Pension Fund at the place of registration of an entrepreneur. Within a month you will need to provide there information on personified accounting of themselves and their former employees.
After receiving all the necessary documents, the Pension Fund will issue a certificate, which will be useful when going to the tax office. Before you go, pay the state fee for the registration procedure of termination of activities you as an entrepreneur. The amount of the registration fee is 160 rubles. Payment details will need to specify in advance the tax.
Step 4. Go to the tax office.
At this stage, fill out the application on a special form and, together with the receipt for payment of the fee, transfer to the tax inspection. You must receive a receipt for the receipt of these documents.
Receipt of payment of fees and statement can be attributed to the tax personally or send by post a valuable registered letter. If the mailing receipt will be sent to the addressee with acknowledgment of receipt.
The term of elimination of PI is about six working days. After the deadline the entry on termination of entrepreneurial activity should appear in the Unified state register, and you have the right to obtain a certificate confirming this fact.
But! If the status is officially entrepreneur is lost from the date of entry in the state register, the liquidation is not over yet. Need for 12 working days to hand over the final payment to the Pension Fund. In case of revealing additional amounts they will need to pay for Crescent.
Most often, such payments are not provided as all debts are paid before the visit to the tax. So in this case, the procedure is a normal formality, and a former entrepreneur prefer to forget about it, the more that the penalty for failure to provide this report is only 100.
What else is important?
Bank account, open specifically for entrepreneurial activities, it is desirable to close immediately after making all payments to government and employees. Especially since you won't be able to use it after the termination of business activities.
Cash register, if any, need to be removed from the tax records. Then, if necessary, it can be sold. But not removed from the register cash register can be sold only for parts, as it will not be able to be registered by the new owner.
It should be remembered that the loss of status does not automatically end the obligations under previously signed contracts. Former SP continues to carry them in full, as opposed to legal entities.
Forced closure of SP
Can the status of the entrepreneur to be closed forcibly?
In the involuntary activities of the entrepreneur is terminated only by a court decision, the basis for which is the recognition of entrepreneur bankruptcy or prohibition to engage in such activities.
In this case, on the day of entry of the court decision or verdict is automatically terminated state registration and entry in the unified state register is to be paid on the basis of a judicial decision.
The decision of the court of bankruptcy shall be sent to the tax authority not later than 5 working days. If the activities of SP is terminated in connection with his death, the document serves as a certificate of registration of death received in the Registrar's office. Was the deceased in this case be declared void and will not be able in the future to be assigned to someone else.
If you are not a citizen of the Russian Federation
If the former entrepreneur, leading their activities, had a document authorizing residence in the territory of the Russian Federation (permanent or temporary), then the cancellation of the document is terminated and the activities of IP. If the document was registered at a specific time, the operation automatically stops after the mentioned date.
Thus, the registration closure or liquidation of SP occurs within five days of the filing of such application the entry into force of the court judgment or of the expiry of the documents on the right of residence in the Russian Federation or the death of the entrepreneur. Method of termination of activities, together with the date entered in the Unified state register.
If time is expensive
Walking through the courts undoubtedly takes away some of your precious time. How quickly to close the IP? And most importantly - without much hassle?
To close the IP independently, and can apply to organizations providing legal services (of course, not free). The second option is faster and comfortable and will suit those who have no time and desire to communicate with state authorities.
What to do in case of debt
Many entrepreneurs are afraid of the backlog of the Pension Fund debt. How to close IE with debt, and is it possible? Possible and necessary, because otherwise the amount of debt will continue to grow, even if the activities were not conducted. Because the social contributions to be paid even in the absence of any income, and then, when the operation temporarily stops. Below we'll look at how to close the IP of debt and what it needs.
Many entrepreneurs unknowingly believe that it is impossible. It was until recently. To close the IP with debts it is impossible, as in this case, the Pension Fund did not issue necessary for the tax inspection certificate on absence of debts.
In the current year 2014, this can be done also in the case when the debt is not completely liquidated.
What happens to the debts?
Of course, this does not mean that the entrepreneur can now ignore their debt. Again, the man continues to bear all obligations and to answer them personal property. Ie, close IE and automatically get rid of any debt will not work.
The act of eliminating UI implies the transfer of debt in the debts of a private individual. In this case, the entrepreneur receives from the Pension Fund to the special notice of existing debt. In case of refusal to pay the required amount, the case is referred to court, and collection do the bailiffs.
If the entrepreneur is in arrears to the tax inspectorate, the IP will not be closed until it is paid.
How to close IE with debts to individuals? Documents about the absence of debts to any creditors (including individuals) for the tax not required. But if such debts are, they will still have to pay. Otherwise, the creditors in court can recover the arrears due to the private property of the former IP.
All in his hands
How to close IE with debt yourself? The procedure for the collection of all necessary documents is the same, same and the process of obtaining the certificate and extracts from EGRP.
Then comes the stage of repayment of debts. The entrepreneur, taking the passport and the certificate of termination of activities of individual entrepreneurs, have to visit the Pension Fund (if it were hired workers, and the social insurance Fund). Where he will write a receipt for payment of all required amounts. Repayments can be made at any branch of Sberbank. We remind you that now, the former entrepreneur has been as a private person.
The issue price
What is the cost to close the IP? The official closing is free of charge, except for payment of a fee to 160 rubles. In fact, the entrepreneur, before closing the UI, you will have to repay all existing before the budget and non-budgetary funds debts and also to pay for the preparation of the documents (if any) and consulting, in addition, will need some amount on stationery and transportation costs.
It is obvious that to save money it makes sense to do the collection and preparation of necessary documents on their own, especially because (as you can see from the instructions above) this process is not severely affected by this problem.