The business "did not go", family circumstances, relocation, offered a profitable job for hire - there can be many personal reasons for closing a business for an individual entrepreneur. The closing procedure is not that difficult and costly if you paid all taxes on time and worked without other violations of the law.
According to the law, individual entrepreneurs (IE) have the right to terminate their activities at any time. The grounds for termination are regulated by the Federal Law of 08.08.2001 N 129-FZ and may be as follows: the decision of the individual entrepreneur; his death; recognition of an individual entrepreneur as bankrupt by a court; the closure of the IP by a court decision by force; court verdict - deprivation of the individual entrepreneur of the right to engage in entrepreneurship for a certain period.
The fact of termination of activities is subject to state registration with the tax inspectorate at the place of registration. This action requires the submission of the following documents:
1) applications in the prescribed form (indicating the passport data, TIN, OGRN of the entrepreneur and a signature certified by a notary);
2) receipts for payment of the state duty (160 rubles in 2011);
3) certificates of absence of debt in the territorial body of the Pension Fund (Pension Fund).
A certificate to the FIU can be issued only after you provide all the personalized accounting information - on your contributions and on employees (if any). If, during the reconciliation of the data, a debt is found, it must be paid off and confirmed with a receipt for payment.
All documents are sent for registration in person or by mail with a mark on the envelope "Registration", a list of attachments, declared value and return receipt.
Five working days - this is the deadline for closing the IP under clause 8 of Art. 22.3, art. 8 of Law N 129-FZ. The record of the termination of activities is entered into the USRIP - the unified state register of individual entrepreneurs. The applicant receives a certificate of state registration of the termination of activities as an individual entrepreneur.
An individual entrepreneur, upon termination of activity, is also obliged to deregister from non-budgetary funds. If you were not an employer and did not make payments to employees under civil law contracts, deregistration is carried out by the tax authority.
The procedure for deregistering an individual entrepreneurship employer in the MHIF (Compulsory Health Insurance Fund) takes place upon the expiration of the term of the employment contracts that he concluded with employees, as well as civil law contracts.
It is independently carried out by an individual entrepreneur and deregistered with the FSS (Social Insurance Fund) of the Russian Federation. In this case, an application is submitted in the prescribed form, a notice of registration (first copy), copies of documents with certification, which confirm the reasons for deregistration. There should also be no arrears in mandatory payments in the FSS.
When closing an individual entrepreneur, depending on the date of filing an application for termination of activities, you must submit all the declarations provided for by the tax regime that you chose when opening a business. Payment of taxes due according to these declarations (whether it is a general regime, UTII or STS) is transferred to the budget within a specified time frame. In some cases, additional statements are written (check your actions with the inspection at the place of registration).
When closing an individual entrepreneur, it is also necessary to close the current accounts in the bank and deregister the cash register equipment (cash register equipment), if any. The closure of a bank account must be notified to your tax authority within 7 business days from the date of its closure. It is important to remember that according to Art. 118 of the Tax Code of the Russian Federation for violation of the deadlines for submitting this information, the fine is 5,000 rubles. To remove a CCP from registration, submit an application to the inspection with the attachment of the CCP passport and registration card.
Note! Having closed your business, do not rush to part with all the documents of the completed activity.You are not at all insured against inspections - the tax office can carry out them in the last three years.