State duty form closing sp. Closing of IP: application and receipt of payment of the state fee. Features of closing IP

Stopping the activities of individual entrepreneurs is an extreme measure that businessmen take. To begin with, you need to quickly do everything possible to restore the case. But if attempts do not help, then the only way out is to close the enterprise.

How to close with debt

When an entrepreneur independently initiates the liquidation of his business, it is necessary to perform the following actions:

• fill out an application for the desire to liquidate an individual entrepreneur (form P26001);
• pay a state duty for closing an enterprise in a bank;
• submit a completed application along with a tax receipt;
• five days after the submission of documents, come to receive documents for closing.

It is also important to deal with the cash register. In the event that the entrepreneur decides to stop his business, it is necessary to stop using the device and terminate the agreement on its use. Upon voluntary liquidation of an organization entity submits documents on his own, but there are other situations when the decision is made by the court or the owner has died. In this case, you need to know how to do this correctly, and an authorized person provides documents for the deceased person.

Step by step instructions via the Internet

Only those entrepreneurs who have an electronic digital signature have the opportunity to carry out the procedure for closing a case online, without a personal presence at the tax office. To close an individual entrepreneur via the Internet, it is necessary to submit a standard package of documents (an application for liquidation, a receipt for payment of the state fee) to the territorial department of the tax inspectorate. After sending the documents to the mailbox, you receive a notification of their receipt. Next, the tax inspectorate makes changes to the special register of entrepreneurs and again notifies the entrepreneur about this through email. After receiving such a notice, you can get a certificate of termination of the enterprise.

How to close an IP in 2016 step by step instructions through the State Services

Closing an enterprise through public services is carried out through the website of the Federal Tax Service. It is necessary to provide a standard package of documents, certified by the digital signature of the business owner.

Liquidation if the activity was not carried out

If entrepreneurial activity was not conducted, and the businessman decided to stop his business, he may have debts on taxes and fees. In such a situation, it is necessary to pay off debts to the state and then proceed to the standard closing procedure. IP can be stopped even if the company is unable to repay debts. In St. Petersburg, in Minsk, in Moscow, in Voronezh, in Mogilev, in Novosibirsk, in Chelyabinsk, in Irkutsk, in Gomel, in Penza, in Tolyatti, in Almaty, in Kursk, Tula and other cities, you can close the IP both yourself and and through the services of special firms by proxy.

How to find out if IP is closed or not via the Internet

All data on enterprises of the Russian Federation are stored and regularly updated in the Unified State Register of Legal Entities. It is possible to check and find out whether the institution is closed or not through the specified register on the website of the Federal Tax Service. At the same time, it is very important to know the full name of the company (if a person does not know or has forgotten the TIN) or its TIN.

How to close an IP in 2016 step by step instructions by mail

To stop the case by mail, you must send a valuable letter with documents, as well as their inventory to tax office. All documents, with the exception of the receipt for payment of the state duty, must be certified by a notary. The date of receipt of the letter by the responsible authority is the date of application for closure.

Closing a business in another city

If the question arose of how to close an individual entrepreneur in another city, then solving it is very simple. Termination of activities is carried out in a standard way. In this case, the documents are submitted at the place where the business was registered. Closing documents individual enterprise the tax office will send a valuable letter to the IP registration address.

How to close a current account in Sberbank IP

To close an account with Sberbank IP, you must perform the following steps:

• receive a statement on the movement of funds on the current account;
• if there are debts to the bank, then it is necessary to pay them off;
• submit an application for closing an account, indicate the details of the recipient of funds (if there is a positive balance);
• receive a certificate of termination of the account;
• the certificate is provided to the tax office, to the pension fund.

The influence of the presence of debt or insurance premiums upon closing an IP is not regulated in any law. At the same time, it is important to understand that all debts remain on the individual.

You have decided to end your entrepreneurial activity? But you don’t know how to do it right and what is needed for this. In this article, you can find out how to close an IP in 2016 and what package of documents you need to collect.

Statement

The procedure for closing an IP in 2016 is as follows: repayment of all debts. However, there are exceptions under which it is possible to close an individual entrepreneur with debts. If you have a cash register, then you should contact the tax office to deregister it.

It is also necessary to close the bank account that was opened for work. liquidation individual entrepreneur also implies the dismissal of all employees and their deregistration in the pension fund. Do not forget to get a certificate of no debt.

To do this, you need to go back to the tax office. And only after all the documents have been collected to close the IP, you need to write a paper. Below you will learn how to write an application for the closure of IP.

The sample form in 2016 does not differ from the previous one. Just remember that the liquidation of IP 2016 without certified documents from a notary will be invalid.

The application form for closing an IP is practically no different from the application form for opening an IP

Also, the liquidation of an individual entrepreneur in 2016 can only be carried out if the state duty is paid. The receipt must be attached to the package with documents for closing the business. In 2016, the document is a form P26001. The state duty is paid in any bank.

When paying, it is not necessary to take the form at the checkout, and the receipt can be printed out on your own. It must be filled out with a gel pen. Just do not forget to take your passport with you, otherwise you will not be able to pay for the closing of the business. As soon as you pay, do not forget to put your signature on the receipt form for closing the business entity.

All documents must be certified by a notary: this is an innovation in 2016.

As mentioned earlier, it is possible to close an individual entrepreneur with debts, only sooner or later they will have to be paid. Only in 2016, in order to do this, it is not enough to submit documents to close the IP, you will need to seek help from a lawyer who will be required to submit additional package papers to the tax office.

Receipt of payment of the state duty for closing the IP

After you receive a document confirming payment for the termination of business, after a certain period of time you will need to contact the tax service again to receive a paper on which it will be indicated that the IP has been liquidated. It is not necessary and undesirable to apply early, since the deadlines increased in 2016 and the documents will be ready only after five calendar days.

A sample of a completed receipt for the payment of state duty for closing an IP

When contacting the tax office, do not forget to get a receipt for the receipt of papers.

If you were unable to pick up the papers in person, then ask the inspectorate to send them to them by registered mail.

We hope that you will take advantage of all the rules and be able to arrange everything correctly and quickly, and as a result, close your business on your own.

Video

You can watch a video where experts will talk in detail about how to close an IP on their own.

You need to pay the state fee. In 2019, the amount of the state duty for closing an IP is 160 rubles. Below is a detailed instruction for paying the state duty through the website of the Federal Tax Service.

Note: from January 1, 2019, when submitting documents for closing an IP in electronic form you don't have to pay stamp duty.

How to generate a receipt and pay the state duty for closing an IP

Step 1. Open the service for payment of state duty, select: "State fee for registration of the termination of the FL activity as an individual entrepreneur" and press the button "Further".

Step 2 In chapter "Payer Data" Please provide your full name and residential address. Important For non-cash payment of the state duty, it is necessary to fill in the TIN. Click the button "Further".

Step 3 Check the specified data and, if everything is correct, press the button "Pay".

Step 4 Select a Payment Method.

Step 4.1. To generate a receipt and pay it in cash at the bank, select "Cash" and press the button "Generate payment document"

This will open a receipt in PDF format. Print the receipt and pay for it at any convenient branch of Sberbank. Be sure to keep a receipt confirming payment; you will need it when submitting documents for registering an individual entrepreneur.

Step 4.2. For cashless payment, specify "Cashless payments" and choose the most convenient payment method. Be sure to keep a document confirming non-cash payment; you will need it when submitting documents for registering an individual entrepreneur.

Due to the fact that the amount of insurance contributions to the Pension Fund of Russia is reviewed every year towards an increase in the amount, many individual entrepreneurs close their business, thereby being deregistered by the tax office.

An individual can close an IP on his own, thereby saving money on the services of specialized companies, or he can contact such a company and save his time. Consider the first variant of events: How to close an IP on your own?

First step: Fill out an application for the closure of IP.

Application form P26001 “Application for state registration termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity.

The application form can be obtained from the tax inspectorate No. 46 for Moscow (if you are registered in Moscow) or downloaded from the website of the tax inspectorate. In order to fill out the Application without errors, you need to read the Instructions for filling out the Application. Instructions are available on the same website of the IFTS. The application may be filled out as in electronic format(using a computer), and in paper form (using a ballpoint pen).

Second step: You need to pay the state duty for closing the IP.

You can pay the closing fee in 2 ways:

• through the terminal of the tax inspectorate, which is located directly on the territory of the Federal Tax Service No. 46. But in addition to the state duty, you will have a commission for using the terminal of 50 rubles

• download the Receipt for payment of the state duty for closing an IP through the tax website, you can fill in the data of your tax office and your IP directly on the site ( electronic service IFTS will provide you with such an opportunity), print it out and pay for this Receipt through Sberbank.

The amount of the state duty for closing an IP in 2019 is 160 rubles.

Third step: Submission of documents to the tax registration authority (IFTS No. 46 for Moscow).

After you pay the Receipt for the state duty, you need to appear at the tax registration authority where you registered as an individual entrepreneur, take a coupon for filing documents for closing an individual entrepreneur, submit an Application and a Receipt with a note of its payment to the inspector accepting your documents . In turn, the specialist will give you a receipt of acceptance of documents in paper form, which will indicate the day of receipt of documents on your closing. As a rule, it is 6 working days from the date of submission of documents.

If you live far from the tax office in which you registered your individual entrepreneur or you do not have the opportunity to submit documents in person, then you can send your Application and State Duty Receipt by mail with a letter with a declared value and an inventory of the attachment. In this case, the day of receipt of this letter will be considered the day of submission of documents for the closure of the IP.

Draw your attention to:certificate of no debt pension fund in 2016 is no longer required! The tax authority will independently request this data from your territorial branch of the FIU. If you have an outstanding debt to the PFR for the payment of insurance premiums as an individual entrepreneur, then the tax authority will still carry out the procedure for liquidating your individual entrepreneur, but no one will remove the debt to the PFR from you, this debt will be charged to you as an individual and in judicial order it will be taken from you. Therefore, after the liquidation of the IP, it is better to visit the territorial tax office and the FIU and close the debts, if any.

Fourth step: Obtaining documents in the tax.

On the 6th working day, from the date of submission of documents for closing an IP, you need to appear at the tax authority at the place of registration (to which you submitted documents for closing an IP) and receive a record sheet from the USRIP and a Notice of deregistration with the tax authority of an individual person as an individual entrepreneur.

If for some reason you could not appear on the specified day (on receipt), your documents will be in the archive of the tax office, they are no longer sent by mail to the address of registration! So you can pick them up at your convenience.

Fifth step: Closing the current account and deregistration of the cash register (KKM).

For those individual entrepreneurs who have a bank account and cash machine who need to close the account and deregister KKM with the tax authority.

Close a bank account: a fairly simple procedure, for its implementation you need to pay off all debts to the tax authority and counterparties, withdraw the remaining balance of funds from the IP account (transfer to personal card individual or withdraw at the bank’s cash desk), then submit documents for closing your individual entrepreneur to the branch of the bank serving you (copies and originals of the record sheet from the USRIP and the Notice of withdrawal of you as an individual entrepreneur, passport of an individual, seal of your individual entrepreneur), fill out an application in the form of a bank and at the final stage, receive a bank certificate on closing the current account.

Deregister the cash register at the territorial tax office: this procedure will take longer than closing the current account of an individual entrepreneur, but it is mandatory for those individual entrepreneurs who worked with a cash register.

To begin with, you need to come to your territorial inspection with documents confirming your liquidation, with a cash register and the following documents to the cash register:

Passport of KKM;

Every day in our country, dozens of people decide to start own business, register an individual entrepreneur and stop working for the "uncle", and that's fine. But in the same way, every day many people come to the tax office to start such a procedure as liquidation. Termination of activity (liquidation) of an individual entrepreneur today can occur for many reasons: the death of a person registered in this capacity, by decision of the judicial authorities, as a result, but most often the entrepreneur initiates this process voluntarily.

To obtain a certificate of termination of the activity of an IP, it is necessary to collect a package of documents clearly defined by law, which also includes a receipt for payment of the state duty for closing the IP.

The amount of the fee and the procedure for its payment

The state duty charged for the liquidation of an individual entrepreneur must be paid by the entrepreneur himself, the procedure is carried out at the bank branch of Sberbank of Russia.

The state duty for the termination of activities is not too large, it is only 160 rubles, which is significantly less than (800 rubles) and is exactly 20% of it. Although it would be more logical and advantageous from the point of view of developing the economy and supporting entrepreneurship in Russia to do the opposite, that is, to minimize the cost of registration and maximize the amount of state duty for the liquidation of IP. Thus, it would be possible to create a new, additional incentive for all people who want to try their hand at business.

It is impossible not to notice, by the way, that the state duty for the liquidation of an individual entrepreneur is charged only if the basis for this is a decision taken on a voluntary basis. In other cases described above, a receipt of payment from the entrepreneur is not required.

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We are looking for an up-to-date receipt form

You can ask for the form for payment at the IFTS at the place of registration of the IP or download it from our website (the link will be below) and fill it out by hand. Among other things, the website of the Federal Tax Service itself always remains, where the indicated receipt for payment of the state fee can be filled out directly online, at the address: https://service.nalog.ru/gp.do, and then the entrepreneur will only have to print it out.

Keep in mind that you need to have money, a passport and a completed receipt form with you at the bank. In addition, the employees of the Sberbank branch do not bear any responsibility for the correctness of the details and other data, and they also do not provide advice on the rules of registration.

An entrepreneur should fill out this document on his own so that there are no misunderstandings, the best option would be to fill it out on the website of the Federal Tax Service. FROM detailed instruction Please see below for details.

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Step by step instructions for filling

The procedure itself will not take you long and is very simple, it is not particularly difficult for anyone, all the details will be inserted automatically, which will minimize the risk of error. So, the receipt for closing the IP contains several columns that can be filled in by choosing the appropriate information from the drop-down lists.

• First you need to determine the number of the IFTS and OKATO. Those entrepreneurs who do not know the exact data of their IFTS can leave the field blank and move down, driving in their own region and address. This option is suitable for those who are going to pay the fee and submit documents to the tax office at the place of their registration.
• If the documents are submitted to the wrong tax office that issued them, then it is necessary to clarify the code of a specific IFTS right here on the site, for example 7746 - MIFTS code No. 46 for Moscow. After inserting this information into the required field, all columns relating to the address must be left blank.
• Now you should select the details for paying the state duty, as well as the form of payment - by cash or in a branch of Sberbank. In the "Type of payment" field, enter "0" (payment of a fee, tax, duty, contribution), then enter the budget classification code. In this case, the BCC of the state duty for closing an IP is as follows: 18210807010011000110. In the "Status of the person" field, you must select the code "09" (the taxpayer is an individual entrepreneur), and in the "Reason for payment" field, "payments of the current year" must be written and below in the "Tax period" field - the date of payment.
• You have entered all the details of the body responsible for collecting the state duty, it is the turn of the individual entrepreneur's own data. Everything is simple here: you need to indicate your TIN, first name, patronymic and last name, address and amount - 160 rubles.
• Be careful when filling in the fields: the details of various IFTS also differ, and the slightest mistake can cost you the effort, time and money that you will need to go to the authorities and re-collect all the documents.

Payment of this state duty during the conduct is regulated by the Tax Code Russian Federation, without paying it, you will not be able to complete the process if the decision to terminate activities is made independently and voluntarily. If you are not sure that you are doing everything right, then you can entrust the collection process to the tax office to professionals.

Keep in mind that if the state duty for closing an IP in 2017 is fully paid by you, but for some reason the tax authorities refuse to liquidate your IP, then this material damage(160 rubles) you will not be reimbursed. In addition, when resolving the issues that have arisen and re-applying to the tax office, the entrepreneur will again have to pay the state duty and present a receipt.

Thus, in order to close an IP, an entrepreneur needs to draw up certain papers, submit all reporting documents to the tax authorities, correctly fill out an application in the form P26001, which can also be done online on the Internet, and submit an original receipt for payment of the state fee for the liquidation of the form of ownership Individual entrepreneur with a bank employee's note about payment.

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Further actions

If everything is done correctly, then the tax service specialist will issue you a receipt for receiving the documents, and in the next five days, at the request of the entrepreneur, a decision will be made to liquidate the IP. Be prepared for the fact that the IFTS may refuse to satisfy your application and carry out this procedure, for example, on the basis of any debt.

Therefore, if you still have unfulfilled obligations to budgets of any level or to extra-budgetary funds, in order to obtain a satisfactory result in the form of a certificate of termination of the IP, you should pay off all debts and receive an appropriate certificate for the tax inspector.