Requisites of the state duty for the closure of the IP. Elimination of IP in the tax with debts, with employees. State duty: size and payment options

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 tax office to start a procedure such 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 a person" field, select the code "09" (taxpayer - individual entrepreneur), and in the field "Basis of payment" should be written "payments of the current year" and below in the field "Tax period" - 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.

The receipt for payment of the state duty for closing an IP is one of the binding documents submitted by an individual to the tax authority for deregistration as an entrepreneur. Without this receipt, the P26001 termination application will not be accepted or the application will be denied registration. It is important to correctly fill in all the details of the payment document in order to avoid assigning the state duty in the budget to outstanding payments.

The regulatory framework and the amount of the state duty for closing the IP in the receipt

The requirement to pay the state duty is specified in subpara. "b" paragraph 1 of Art. 22.3 of Law No. 129-FZ (on state registration of individual entrepreneurs and legal entities). At the same time, in sub. "a" paragraph 1 of Art. 23 of this law states that in case of failure to submit any of the required documents, a refusal to perform a registration action (including deregistration of an individual entrepreneur) may be received. The legitimacy of the refusal to register an application for the termination of the activities of the IP is confirmed and judicial practice(for example, by the Determination of the Supreme Arbitration Court dated 03.05.2012 No. VAC-5516/12).

The amount of the state duty upon deregistration of an individual entrepreneur is indicated in subpara. 7 p. 1 art. 333.33 of the Tax Code of the Russian Federation. The legislator tied this fee to the amount of the fee for registering an individual entrepreneur, which is 800 rubles as of 2017. Termination of activity as an individual entrepreneur is subject to a fee of 20% of the state duty for registration. That is, a receipt for payment of the state duty for closing an IP in 2017 should be in the amount of 160 rubles (800 x 20%).

Changes are sometimes made to the legislation, so it is necessary to clarify the current amount of the state duty before paying.

You can send a payment for the state duty by bank transfer from your current or personal account, online through the website of the tax service, in cash at Sberbank or automatic payment machines installed in some registration authorities.

Mandatory details, which contains a receipt for payment of state duty for closing an IP

Bank details and the name of the recipient in the receipt will depend on the region in which the entrepreneur will submit documents on the termination of activities. They need to be clarified with your tax authority.

Among the obligatory details of the payer:

• registration address;
• TIN (mandatory for non-cash payment).

An important requisite for paying the state duty is BCC (budget classification code). It indicates the subject of payment. If a mistake is made in this code, the budget will not be able to identify the payment, and you will either have to make an adjustment through the bank or pay the state duty again.

The BCC will depend on how the documents will be submitted. In the case of filing an application for the termination of the activity of an individual entrepreneur directly to the tax authority, the CSC should indicate the following:

182 1 08 07010 01 1000 110

Currently, it is permissible to submit documents for deregistration of individual entrepreneurs through multifunctional centers (MFCs). In this case, the CCF will be like this:

182 1 08 07010 01 8000 110

The OKTMO code indicates the municipal district to which the payer's address belongs. Accordingly, this code is individual. It can be found on the website of the tax office.

When paying the state duty for closing an individual entrepreneur, a receipt can be filled out online ]]> on the website of the tax service ]]> . In this way, it will be possible to practically eliminate the possibility of an error, since It is proposed to select the KBK from the list, the OKTMO service selects it on its own based on the data on the payer's address, and the rest of the details are filled in automatically. It makes sense to take this opportunity to avoid possible adjustments in the future.

Own business is always associated with a certain risk and a large amount of time and money to start and run business.

Therefore, some entrepreneurs, after a certain period of work, may find themselves in a situation where it will be necessary to liquidate the IP on a voluntary or compulsory basis.

Possible reasons

Potential reasons include the following:

• A wish individual close your business due to personal reasons - these can be health problems, lack of time or a desire to move to another form of ownership.
• Bankruptcy announcement.
• Death of a sole proprietor.
• Completed registration (for foreign citizens).
• Judgments in separate category decrees are allocated that imply a ban on doing business for a certain period.
• Decision to cancel the right to reside in Russia (only for foreign citizens).

The procedure for terminating the activities of an entrepreneur is analyzed in great detail in the following video:

Required documents

The procedure for closing a business involves the submission of the following documents:

• Application for registration of termination of activities as an individual entrepreneur (filled in according to the standard form P26001).
• Receipt confirming the payment of the fee.
• Identity document (passport and a copy; if submitted by a trustee, a copy must be notarized).
• OGRNIP certificate and extract from the USRIP.
• Documents from the Pension Fund (must confirm the presence or absence of debts on payments). This item is optional.

It is also necessary to terminate all existing contracts - with government agencies, private enterprises, foundations, etc.

If you have not yet registered an organization, then the easiest do it with online services, which will help to form everything for free Required documents: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace the accountant in your enterprise and save a lot of money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
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Application for liquidation

A new type of termination statement was adopted in 2013 and became very simplified. Filling can be done either on a computer or with a black helium pen. All letters must be printed and capital.

In the case of personal submission of documents to the tax office, it is enough to fill in the first two points on your own, and do the rest in the presence of the person who will accept the application.

Form P26001 includes the following items:

• The OGRNIP number is the state registration number for individual entrepreneurs.
• Name of the entrepreneur.
• Entrepreneur's contact details.
• Information on how it is more convenient for him to receive an extract that will confirm the termination of activities.
• Signature with decryption.
• Information about the person who notarized the signature (this is only necessary if the application is submitted through an intermediary).

State duty: size and payment options

In order to pay the state duty, you must correctly fill out the receipt. There are two options for filling it out - by hand (in case of receiving a form from the Federal Tax Service) or in a special online form. The following information is indicated:

• Name of the payer.
• Payment type.
• Budget classification code (in 2016 their numbers will change).
• TIN of the payer.
• Entrepreneur's passport details.
• Place of residence.
• Type of tax.
• Details of the payee.
• The amount of the fee.
• Date of completion.

For 2019 the amount of the fee is 160 rubles. It must be paid at the bank or by electronic payment. The second option has become available only since 2014 - from that moment on, the tax authority can independently check the status of the payment in a special information system.

Submission of documents and their receipt

Documents are submitted to the same tax office where it was previously carried out. Submission can be carried out both through the personal presence of the entrepreneur, and through a representative whose authority must be notarized.

After providing the entire package of documentation, the entrepreneur receives a receipt that he has submitted the documents. After that, if they are filled out correctly and the state duty is paid, after 5 working days he will be able to receive an extract from the USRIP, indicating the termination of activities. It can be obtained in three ways:

1. Pick up at the tax office in person.
2. Get through a representative.
3. Receive by mail.

Is a certificate from the FIU required?

Until 2011, a certificate from the Pension Fund of the Russian Federation was mandatory. In the absence of it, it was impossible to carry out the liquidation procedure, since it served as the main and only evidence of the absence of debts.

However, since 2011, the procedure for going through the closure procedure has changed, and reference is no longer required. This happened for the reason that now the tax authorities can request the necessary information on the payment of payments on their own.

If you do not have debts and still decide to receive the necessary documents from the Pension Fund, you will need to prepare:

• the passport;
• IP registration certificate;
• all receipts for the payment of necessary payments from the date when the last reconciliation was made;
• application for liquidation;
• SNILS.

Liquidation process with debts

One of the most common situations when closing is the presence of debts from the entrepreneur. The most common case is the presence of debt to pension fund. Therefore, often officials, despite recent amendments to the legislation, refuse to terminate activities. This is fraught with the accumulation of an additional amount of debt, since, regardless of whether an individual entrepreneur carries out activities or not, it is accrued every year.

In the event of liquidation with debts, they will be transferred to an individual and will continue to be registered. There are 2 main types of debt:

• Before the budget (this applies to taxes and mandatory fees).
• To employees and contractors.

In the second case, liquidation can be carried out even without advance payment - the IP, by law, has no obligation to notify creditors of the closure.

As for the first case, it is also possible to carry out the procedure without paying debts. At the same time, it is important to understand that, according to the laws of the Russian Federation, a former individual entrepreneur has only 15 days to pay everything insurance premiums . This period begins to operate from the moment information on liquidation is entered in single register individual entrepreneurs.

If the entrepreneur does not pay all his debts within the specified period, he will be liable with personal property, which will serve as a source for paying debts. Certain categories of such property may not be foreclosed. Among them stand out:

• Personal items (excluding luxury items).
• Housing that is the only habitable property.
• Food.

After the expiration of 15 days, the FIU may apply to the court in order to forcibly recover the necessary amount of debt.

What to do with workers?

Often, an individual entrepreneur has one or more employees. In order to close, you need notify staff 60 days prior to termination. In addition, it is necessary 14 days written notice of closing until the submission of documents.

The basis for the dismissal of employees will be Article 81 Labor Code, the first paragraph of which is related to the termination of the IP and the liquidation of the organization. According to this article, any category of workers can be fired (including mothers with children under 3 years old, pregnant women, etc.).

It is also necessary to fill out a special application and submit it to the employment center. This procedure must be carried out at least 2 weeks before the first dismissal. You will also need to fill out and submit applications 4-FSS and. After the dismissal of employees, all necessary contributions must be paid. The term for payment is 15 days.

Deregistration of KKM

Currently, upon termination of activities, withdrawal cash register with accounting is not mandatory from the point of view of legislation. However, it is desirable to go through this simple procedure. To do this, you will need to provide a technical passport, a registration card and a record book of the device. In addition, you will need a book of receipts and disbursement orders, as well as bank statements related to the collection of funds.

After that, the individual entrepreneur applies to the tax authority and receives an application for deregistration of the device. The next step is to call an engineer who will help you get a fiscal report and draw up an act in a special form KM-2.

As a result, you must provide the following package of documents:

• Original technical data sheet.
• Registration card.
• Journal in the form of KM-4 (cashier).
• Act in the form of KM-3.
• Act in the form of KM-2 in 2 copies.
• Original contract with CTO KKM.

Closing a current account

To complete the liquidation procedure, it is necessary to close the current account. To do this, you need to follow a certain procedure:

1. Prepare all the necessary documents for terminating the contract that was concluded with the bank.
2. Pay all debts to counterparties and the bank.
3. Withdraw balance in cash.
4. Submit an appropriate application for account closure.
5. Wait until you receive a notice of termination of the agreement with the bank.
6. Fill out a standardized form for closing an account.
7. Notify the tax service (as well as funds) about the closure of the account.

It is important to take into account that if the last point is not complied with, a fine of 5 thousand rubles is provided for in the case of tax authorities and 1-2 thousand rubles in the case of funds.

Thus, the termination of the activity of the entrepreneur is sufficient complex process which is constantly changing. In the case of large amounts of debt, it is often more profitable to close by declaring an individual entrepreneur bankrupt: however, this should be done only after consulting with specialists and if there is a debt of more than 300 thousand rubles.

With a complete cessation commercial activities an individual entrepreneur must collect a number of documents, which include an application from an individual, a passport, TIN and payment documents. The state duty for closing an IP in 2019 is 160 rubles. It is impossible to close enterprises without paying it. The calculation is made at a financial institution in Moscow or on the regional website of the Federal Tax Service.

IP liquidation procedure

The law provides for a mandatory package of documents for closing an enterprise:

1. A statement indicating the intention to terminate entrepreneurial activity ();
2. Receipt for closing the IP on paying the state fee ();
3. Passport and TIN proving the identity of the applicant.

It is necessary to close the IP in the bodies where the registration of commercial activities was carried out - the tax office. The form can be taken at the place of closing or downloaded from the website of the tax authority.

Additionally, questions are asked:

• PFR contributions;
• Debts to the state;
• Additional types of commercial services.

When paying the fee for closing an IP, the details of the payer are entered into the form. Liquidation will take place after 5 business days from the moment all papers are submitted to the tax service. Then the former entrepreneur will be able to obtain a special document stating that the individual is not a taxpayer as an entrepreneur.

Before submitting liquidation documents to the tax office, you should contact the FIU to issue an additional document on the absence of debts. Debts must be repaid before the complete closure of the enterprise. Otherwise, you will receive a bill for the payment of a large fine due to outstanding debts to social funds.

liquidation entrepreneurial activity takes place in stages: a businessman must be attentive and responsible.

Payment of the state fee for closing an IP in 2019

Registration of the application for the termination of the enterprise will take place after payment of the fee for the termination of the IP. The fee is one-time and mandatory. After depositing the funds, the businessman is completely exempt from the Pension Fund and other payments.

The fee for closing an IP in 2019 is the same for all applicants. It is equal to one fifth of the state duty for registering an individual entrepreneur - 160 rubles. PFR contributions are not included in the calculations because they are purposeful payments.
There are two ways to receive a receipt and deposit funds:

1. At a bank branch. It is necessary to download the state duty receipt for closing the IP before visiting the branch;
2. Through payment system online, which will automatically issue a sample of the state duty for closing an IP with the details of an individual entered.

Online payment of state duty for termination of commercial activity

An entrepreneur can use the online service of the Federal Tax Service "Payment of state duty". For this you need to be registered.
In order for the fee for closing the IP to be paid, select the item “ Government duty for registering the termination of FL activities as an individual entrepreneur”, and then click “Next”.

Payment of state duty for the liquidation of IP through the online service of the Federal Tax Service

The system will prompt you to enter the personal data of the individual to whom the company is registered. After checking all the parameters, choose a payment method:

1. Spot. Payment should be made at any bank;
2. Cashless. Available for clients of partner banks (Alfa Bank, Sberbank, Promsvyazbank, KKB, ATB, Gazprombank, etc.).

Receipt for closing IP: payment at a bank branch

The main condition for paying the state duty receipt for closing an IP is the correct entry of details. Each region has individual parameters that you should find out from the tax service.

The form must be completed without errors. In addition to the details, a passport is presented. If in doubt, then you should study the sample receipt of the state duty for closing the IP in 2019:

If you have any difficulties filling out the receipt, you can contact the bank employee. For his services, he will additionally take 20 rubles in a separate check.

The paid state duty for closing an IP is certified by the tax authority with signatures and seals. This is the main argument for the final termination of the existence of the enterprise.

Sending documents by mail

If it is impossible to personally visit the tax office, then the collected package of documents is sent by registered mail. An application for the liquidation of commercial activities is notarized. The original receipt for the closure of the IP is attached to it.

It is important to fill out the application correctly and provide all paperwork. If something does not comply, the state duty upon closing the IP is paid again. Be sure to make an inventory of the contents of the registered letter.

Video: how to close an IP yourself