Closing the entrepreneur: how to minimize the business

There is no point in keeping the inactive status of an IP, it only adds unnecessary worries to you in the form of mandatory reporting and transfer of insurance premiums. An entrepreneur without activity and income is still obliged to pay RUR 20,727.53 for 2014 to the FIU. If it happened that your business did not meet expectations or you just decided to suspend the activity - close the IP. When you need it, you can quickly register again at any time.

Beautiful and intelligent experts of the Elbe have prepared instructions for you that will tell you what and in what time you need to do to close your business.

Report closure to funds

The fact that you have decided to close, the first thing you need to do is to communicate to the Facebook Pension Fund. And if you have registered employees - then also to the Social Insurance Fund. Just make such a notice in the form of an official letter and send it by valuable letter or carry it in person. You can see the contacts and addresses on the FIU website and on the FSS website .
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Pay with all employees and file your dismissal

When closing a business, it is very important to correctly resolve the issue of dismissing employees. It is necessary to terminate the employment contract with them and pay the final amount.

By law, you must notify employees of your dismissal in advance - no later than 2 months. Give each employee a personal notice in free form and ask him to sign it.

Within a month, submit an interim report on employees to the Pension Fund.

In addition, you need to send a notification to the employment center no later than two weeks before the dismissal. A special form of such notification is not approved, it can be made at its discretion. In it inform that you are closed and specify the full name of each employee, positions, qualifications and average salary.

After two months, employees can be fired. If the employees agree, the employment contract can be terminated earlier, not waiting for this term, but with the obligatory payment of compensation in the amount of the average earnings for this remaining time before the dismissal.

Remember that all employees are entitled to benefits in the amount of the average monthly salary. Do not forget to pay it on the day of dismissal.

It's no secret that the majority of layoffs occur on their own. In your case, this option is less beneficial for the employee, so you are not obliged to pay him severance pay. If you and your staff agree to arrange for the dismissal in this way, you need to do this before reporting to the funds for closure.

Recent reports to the FIU and the FSB on employees need to pass before filing the tax at the closing. After reporting, you will have 15 days to pay all insurance premiums.

When all employees are dismissed and you pay insurance premiums, you need to deregister from the FSS: submit an application and attach a copy of the order to dismiss the last employee. Within two weeks you will be removed from the register as an employer.
You don’t have to worry about the Pension Fund, the tax must send a notification at closing and you will be automatically deregistered.

Pay the PI fee for yourself

You have the right to pay insurance premiums within 15 days after the closing date of the PI. But when submitting documents to the tax at the closing, you may encounter an inspector who will insist on repayment of contributions and ask for a certificate of absence of arrears with the FIU. Know that such a requirement of the inspector is illegal , you can safely recommend reading Law 212- .

However, it may be beneficial for you to pay all the contributions immediately before you apply. After all, they will be able to reduce the tax of the simplified tax system "Income" and UTII, if you report to liquidation. Be prepared for some inconvenience when calculating the amount of contributions: they need to be calculated from the beginning of the year until the closing date of the PI, which you cannot determine in advance precisely. If you overpay, then you can contact the FIU and make a refund.

List all taxes and submit reports.

There is a similar situation with taxes. It is possible to pay off the final tax after the liquidation of the individual entrepreneur, but many inspectorates recommend closing all debts and reporting before filing documents for closure.

But still, remember the timing. It is necessary to pay USN tax and submit the report no later than the 25th day of the next month after the closing date of the IP

If you are applying UTII, first you need to file an application for deregistration on the UTII-4 form in the tax department , and then submit the UTII report itself and pay the tax. By law, you can report before the 20th of the month following the quarter, and pay tax before the 25th of the same month.
Close the checking account and deduct cash registers

When all payment from customers has been received and the necessary payments have been made, contact your bank with an application for closing the current account. No one will have to notify about the closing of the account, this obligation was removed since May 2014.

If you have a cash register equipment, it must be deregistered in tax. To do this, provide the inspection:

• statement ;
• passport CCP;
• registration card, which you issued a tax when registering.

Documents can be attributed personally or sent by mail a valuable letter. Within 5 working days your cash register will be deregistered.

Apply to the tax at the closing of the IP

You will need to pay state tax on the closure of the IP - 160 rubles. You can do this in any branch of Sberbank. For convenience, a receipt for payment can be prepared in advance on the FTS website .

Then fill in for the tax application form P26001 . It is quite simple and usually does not cause difficulties. If you provide documents in person, you will not have to verify the application with a notary.

Contact your tax filing office and check reception hours. Contact inspections are on the website of the Federal Tax Service . Bring your passport, receipt for payment of state tax and a statement. In the presence of the inspector put your signature on the application.

Documents for closing can be sent by mail with an official letter with an attachment list, but then you need to notarize the application and a copy of your passport with a notary.

In response, you will be given a receipt for the receipt of documents. Within 5 working days you will be closed, will enter information in the state register and will provide a certificate of closure of the IP.

When can I throw documents away?

The tax inspectorate has the right to conduct a field tax audit for the last three years of your work (not counting the year in which the audit will be conducted). Keep for this period all tax returns, bank and cash documents, primary documents (contracts, acts, invoices) and all registration documents of individual entrepreneurs. By experience, it should be noted a positive trend - PI is rarely checked after liquidation. We hope that this will not affect you, but still - take care of documents for at least 4 years.

Thank you for reading our article! If you have any questions, we will be happy to answer them.