We close IP: how to minimize business

It makes no sense to keep the idle status of an individual entrepreneur, it only adds you unnecessary worries in the form of mandatory reporting and transfer of insurance premiums. An entrepreneur without activity and income is still obligated to pay 20,727.53 rubles to the Pension Fund for 2014. If it so happened that your business did not live up to expectations or you simply decided to suspend operations - close the IP. When needed, you can very quickly register again at any time.

Beautiful and smart Elba experts have prepared instructions for you that will tell you what and how much time to do to close your business.

Report fund closure

The fact that you have decided to shut down, the first thing you need to report to Feysbuke  Pension Fund. And if you have registered employees - then also to the Social Insurance Fund. Just fill out such a notice in the form of an official letter and send it with a valuable letter or take it personally. You can see the contacts and addresses on  the PFR website and on  the FSS website .

Settle with all employees and arrange dismissal

When closing a business, it is very important to correctly resolve the issue of dismissal of employees. It is necessary to terminate the employment contract with them correctly and pay the final amounts.

By  law, you must warn employees of dismissal in advance - no later than 2 months in advance. Give each employee a personal notice in free form and ask him to sign it.

Within a month, submit an interim report on employees to the Pension Fund.

In addition, you need to send a notification to the employment center no later than two weeks before dismissal. The special form of such a notification is not approved, it can be made at your discretion. In it, inform that you are closing and indicate the name of each employee, position, qualification and average salary.

After two months, employees can be fired. If the employees agree, the employment contract can be terminated earlier, without waiting for this period, but with the obligatory payment of compensation in the amount of average earnings for this remaining time until dismissal.

Remember that all employees are entitled to an allowance in the amount of the average monthly income. Do not forget to pay it on the day of dismissal.

It's no secret that most dismissals happen on their own. In your case, this option is less beneficial for the employee, so you are not required to pay him a severance pay. If you and employees agree to terminate the dismissal in this way, this must be done before the funds are informed of the closure.

The latest reports to the FIU and FSC on employees must be submitted before submitting documents to the tax closure. After reporting, you will have 15 days to pay all insurance premiums.

When all employees are dismissed and you pay insurance premiums, you need to be deregistered in the Social Insurance Fund: submit an application and attach to it a copy of the order to dismiss the last employee. You will be deregistered as an employer within two weeks.
You don’t have to worry about the Pension Fund, when closing the tax office should send a notification and you will be automatically deregistered.

Pay FE fees for yourself

You have the right to pay insurance premiums within 15 days after the IP closing date. But when submitting documents to the tax closure, you may encounter an inspector who will insist on the repayment of contributions and ask for a certificate of absence of debt from the FIU. Know that such an inspector’s requirement is unlawful , you can safely recommend reading Law 212-FZ .

However, it may be beneficial for you to pay all fees immediately before submitting documents. After all, it will be possible to reduce the tax on the STS “Revenues” and UTII, if you will be accountable until liquidation. Be prepared for some inconvenience when calculating the amount of contributions: they need to be calculated from the beginning of the year until the closing date of the IP, which you certainly cannot determine in advance. If you overpay fees, then you can contact the FIU and make a refund.

List all taxes and submit reports

A similar situation arises with taxes. You can finally pay off the tax even after the liquidation of the IP, but many inspections recommend closing all debts and reporting before submitting documents for closing.

But still, remember the timing. It is necessary to pay STS tax and submit a report no later than the 25th day of the next month after the IP closing date .

If you use UTII, first you need to file a tax application with a tax deregistration application in the  form of UTII-4 , and then provide the UTII report itself and pay the tax. According to the law, you can report until the 20th day of the month following the quarter, and pay tax by the 25th of the same month.
Close the current account and deregister cash registers

When all payment from customers has been received and the necessary payments have been made, contact your bank with an application to close your current account. No one will have to notify anyone of the closure of the account, this obligation has been removed since May 2014.

If you have a cash register equipment, it must be deregistered in the tax. To do this, provide the inspection with:

• statement ;
• CCP passport;
• the registration card that the tax issued you when registering.

Documents can be delivered in person or sent by mail with a valuable letter. Within 5 working days, your cash register will be deregistered.

Submit documents to the tax for closing IP

You will need to pay the state duty to close the IP - 160 rubles. You can do this in any branch of Sberbank. For convenience, a receipt for payment can be prepared in advance on the  website of the Federal Tax Service .

Then fill out the tax application  form P26001 . It is quite simple and usually does not cause difficulties. If you will provide the documents in person, you will not have to certify the application with a notary.

Contact your tax filing office and check the reception hours. Inspection contacts are on the  website of the Federal Tax Service . Take with you a passport, a receipt for payment of state duty and an application. In the presence of the inspector, put your signature on the statement.

Closing documents can also be sent by mail with an official letter describing the attachment, but then you need to notarize the statement and a copy of your passport.

In response, you will be issued a receipt in receipt of documents. Within 5 working days you will be closed, information will be entered into the state registry and a certificate of closure of the IP will be provided.

When can I throw away documents?

The tax inspectorate has the right to conduct an on-site tax audit for the last three years of your work (not counting the year in which the audit will be conducted). Keep for this period all tax returns, bank and cash documents, primary account (contracts, acts, invoices) and all registration documents of IP. From experience, a positive trend should be noted - IPs are rarely checked after elimination. We hope that this will not affect you, but still - take care of documents for at least 4 years.

Thanks for reading our article! If you have any questions, we will be happy to answer them.