The activity of an individual entrepreneur begins in accordance with Article 23 of the Civil Code of the Russian Federation. Termination of activities is regulated by Federal Law 129-F3. To close an individual entrepreneur, you should collect a number of documents and contact the tax office, in which the opening of the business took place.
Necessary
- - statement;
- - declaration;
- - certificate from the Pension Fund;
- - all documents issued when opening an individual entrepreneur;
- - a receipt for payment of the state duty for the termination of activities.
Instructions
Step 1
You can close the IP on your own initiative or forcibly by a court order. Regardless of the motive for the termination of your activities, you are required to pay all tax and pension contributions, make a full settlement with your employees and creditors, fill out a 3-NDFL tax return and submit an application to the tax office to terminate your activities on a unified form P26001. You will fill out this form personally or it can be filled in by your notary attorney and certified by a notary.
Step 2
In addition to the application and declaration for the termination of the activity of the individual entrepreneur, you will need to present a passport and a photocopy of all its pages, an original and a photocopy of the TIN, as well as a certificate of registration of entrepreneurship and a certificate from the Pension Fund on the payment of all contributions.
Step 3
To obtain a certificate from the Pension Fund, contact this organization with an application, present your passport and receipts for the transfer of contributions. Based on this, you will be given the necessary certificate.
Step 4
You will also need to terminate all insurance contracts concluded on the basis of the work of your company. To do this, contact the health and civil liability insurance fund if your activity required civil liability insurance, for example, was related to construction and repairs.
Step 5
Pay the state business termination fee.
Step 6
If you close your business on the basis of a court order on the forced closure of an individual entrepreneur or in connection with declared bankruptcy, then additionally submit a copy of the court order to the tax office.
Step 7
After 5 working days, you will be given a certificate of closure of the individual entrepreneur, as well as enter information into the state register about the termination of your activity.
