IP closure is a frequent procedure. To do everything right without breaking the law, you need to know the procedure.
Documents for closing the SP
Before you collect the documents and submit them to the FTS, you should make sure that you have correctly filled out your tax return and submitted all the reports to the FSS. In the presence of a cash register, it must be removed from the register. Only after that you can do the collection of documents.
It is necessary to collect:
- photocopy TIN;
- passport;
- photocopy of the passport;
- receipt of payment of state duty;
- certificate of registration of IP;
- power of attorney, if the closing is performed by a representative;
- completed application for closing the IP.
In this case, 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 the IP will not be accepted.
How to fill out an application for the elimination of the IP?
The application form can be completed either online or in writing. If you fill in the form in handwriting, use black ink, write in capital letters. With electronic filling it is better to choose Courier New font, size 18.
Be sure to include in the application name, initials, TIN. 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 specify the e-mail address and phone number where you can contact you in case of questions.
IP closure: step by step instructions
To close IP as quickly as possible and without problems, follow these instructions.
Stage 1
Solving issues with debts.
First of all, you need to deal with all existing debt obligations. Of course, you can close the IP with debts, but no one will free the 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 to the FTS or you can fill it out online on the official website.
After filling out the document, you can print and pay at any branch of the bank.
It is recommended to make a photocopy of the payment receipt. You will give the original to the FTS, and leave a copy to yourself. If you have any questions, this will allow you to confirm the fact of payment.
Stage 3
Paperwork, confirmation of the absence of debt.
The tax authorities need to clarify whether the procedure will require data from the pension fund. To date, it is not necessary to provide them, but this point is best to find out in advance. After all, some departments of the Federal Tax Service do not allow for the closure of an IP if there is no certificate of the absence of debt.
Stage 4
Providing documents to the FTS.
After collecting all the documents you need to submit them to the FTS. This can be done in several ways:
- personally;
- by mail with an inventory of the investment and declared value;
- with a representative, having previously written out a power of attorney for him;
- via the internet.
And many people today use the latter method, because it is simple and fast. Close IP online is very easy if you open it the same way. That is, if you have an electronic signature and personal account, the procedure will have no difficulty.
Stage 5
Obtaining documents on the closure of the IP.
Within 6 working days, you must receive documents that confirm the official closure of the IP. You will also be given a list of entries from the Register. However, if errors were made in the paperwork, they might refuse to close the IP.
Features of the closure of an IP With and without an employee.
All workers need to be laid off before the closure process is launched. Two weeks before the dismissal, all information about this is required to 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 issue the final calculation. In the future, the procedure looks as described above. You need to write a statement, pay the fee, transfer the documents to the FTS.
What you need to close the IP with debts?
The procedure for closing the IP in the presence of debts according to the algorithm does not differ from the usual procedure. Close IP, with debts, it is possible, but without their payment is still not enough. If the SP has debts to the FIU or other authorities, it should be closed in the same department of the Federal Tax Service where it was opened.
The deadlines for this are not clearly spelled out, but the deadlines for the consideration of documents have limits: a maximum of 5 working days. Also indicated and the terms in which you want to pay off all debts. In particular, if there is a debt to the pension fund, then it must be repaid within two weeks from the moment of the IP closing. Reporting on the closure of the IP is provided in the following term:
- if the work was carried out according to the usual system - until the moment when the status of the entrepreneur will be liquidated;
- if according to the simplified taxation system - until the 25th day of the month that follows the month of the closure of the IP.
In this case, the PI will be closed when all debts are paid, all fines for tax evasion must also be paid. In this case, the amount of expenses can be decent. If the owner of the individual entrepreneur does not have the money to return the debt, the property owned by the entrepreneur may be used as payment. At the same time, it will be sold far from market value.
In addition, the costs are plus the costs of all activities for the sale of property and the payment for the services of a manager. However, there is an option in which you can not lose property and become bankrupt. In this case, the court postpones the payment or reduces the debt burden by appointing installments. Based on the foregoing, it becomes clear that you can close an IP with debts.
But we must remember that the debts will still have to pay. If the entrepreneur refuses to do this, then he is awaited litigation, which could later lead to the confiscation of property.
IP bankruptcy procedure
The fact that the entrepreneur is bankrupt is decided only by the arbitration court. In this case, any entrepreneur may be declared bankrupt. There must be prerequisites for this to happen. The main signs of bankruptcy include:
- the amount of debt is greater than the value of the property of the entrepreneur;
- For more than 3 months, the PI does not fulfill its debt obligations to its creditors;
- the value of the obligations is more than 10,000 rubles.
An application to the arbitration court for the recognition of an IP as a bankrupt may be filed by the entrepreneur himself if there is a debt to the FTS, creditors, pension and other funds. At the same time, the fact that an individual entrepreneur is insolvent needs to be supported by evidence. For this financial analysis is carried out, then the arbitral tribunal concludes whether the signs of bankruptcy have been revealed.
After that, the following documents are sent to the arbitration court of the region where the IP is registered:
- bankruptcy declaration;
- list of debts for each creditor;
- certificate of registration of IP.
Documents are also required confirming that the entrepreneur is the owner of the property, and this should indicate how much the property is worth. 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.
Next begins the bankruptcy proceedings, 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 IP if the amount of debts covers this amount. In this case, bankruptcy is the most profitable option. But only if the entrepreneur does not have property.
If in any way hidden property is revealed, then the entrepreneur will be fined. In addition, in the course of the next year a bankrupt business will be prohibited.
