Very often, people engaged in a wide variety of entrepreneurial activities have many questions related to how to close an enterprise if it suddenly turned out to be unprofitable and burdensome for the owner. It should be noted that the tax authorities themselves generally do not have such a concept as the liquidation of an individual entrepreneur.
Necessary
- - passport,
- - certificate of official registration of activities,
- - a statement of closure,
- - receipt of state duty.
Instructions
Step 1
In everyday life, there is the concept of "liquidation of individual entrepreneurs", created according to the type of liquidation of enterprises of small forms of ownership, but there is no such term in the normative acts. This is due to the fact that the individual entrepreneur himself in private life is a natural person, and there is no way to liquidate him. That is, the IP can only be closed by successively going through several main stages. So, in order to close an individual entrepreneur that belongs to you, you will need the following set of official documents:
- passport, - certificate of official registration of activities, - some form of application for closure, which is issued by your direct tax authority, - a receipt for the payment of the state duty made in advance.
Step 2
Very often, at the official information stands in tax inspectorates, you can see a list of reasons why you can close an individual entrepreneur. Most often, such reasons include: a personal decision to close, the death of a registered official entrepreneur, closure by a court order, as well as banal bankruptcy and insolvency.
Step 3
It is important to remember that no tax authority would dare to undertake such an action if penalties are revealed, there are no declarations for some tax periods, or there are facts of non-payment of taxes and other official fees. Therefore, submit all the necessary documents on time and make payments. It is worth paying attention to one interesting fact. If you have overpaid taxes, then the difference in the amounts will be refunded only when the sole proprietor exists, after the closure it is absolutely impossible to prove the surplus, and even more so it is absolutely impossible to get them. Therefore, in order not to overpay too much, it is best to request an act of reconciliation of calculations, where the exact amount of tax will be spelled out. You can get the data of acts in inspections, offices of pension funds, and social insurance funds.
Step 4
If the individual entrepreneur had a KKM (cash register) in his activity, then it must be removed from the register by providing all the necessary documentation and "last" checks to the tax authority.
Step 5
If all of the above documents are collected and submitted correctly, then you will receive a receipt stating that in 5 days, you need to appear at your tax authority and finally receive the long-awaited certificate of termination of the individual's activity as an individual entrepreneur. Upon receipt, be sure to read carefully and check if all the data is written correctly.
