Is it possible to suspend SP for a while. The main aspects of the suspension of the activity of an individual entrepreneur

There are times when profits are on the decline almost no activity.

This may be due to the seasonal nature of the work performed, the crisis in the country, the fall in demand for the products offered, and other events.

Therefore, the FSS will zero, you don't have to pay fees. If the variant with such impossible- You need to think in advance about the payment of employees.

Their rights are by no means should not be harmed. In this case, you will have to accrue and pay contributions from salary, withhold and transfer personal income tax and fill out reports to the funds. Regardless of the availability of employees, the IP must pay for itself fixed contributions to the MHIF and PFR.

Pregnancy and childbirth IP

Business woman has legal right go to . Individual entrepreneurs are not insured in the FSS, so the expectant mother will be able to receive benefits.

These are the following payments:

1. For the birth of a child 14 497-80 rubles, is paid once.
2. For early registration in the antenatal clinic (up to 12 weeks of pregnancy) - at a time 543-67 rubles.
3. Minimum benefits for caring for a child up to 1.5 years old - 2 718-34 rubles for the first child 5 436-67 on the second and subsequent.

Benefit amounts are for 2015. Amounts annually indexed.

In order for an entrepreneur to receive benefits from the social insurance fund for pregnancy and childbirth, the following conditions must be met:

The amount will be calculated not on the income of the individual entrepreneur, but on the basis of, therefore, it will be minimum.

According to Law No. 212-FZ on insurance premiums, an individual entrepreneur can be exempted from contributions during maternity leave for himself in the FIU. Naturally, provided that the activity is not carried out, no income is received on and in the cash desk of the IP.

It turns out that for a while the entrepreneur can suspend your activities. But you should not just turn off all things and continue to live as if nothing had happened. After a while, the IP can wait an unpleasant surprise in the form of a letter from the tax or funds.

By the way, since the IP is not deregistered, it is still listed in the tax. This means that at any time you can contact him with checking. Therefore, it is worth keeping everything and reporting in order, even if the activity is temporarily not carried out.

O temporary suspension You can learn about IP activities from the video:

Various life circumstances often force entrepreneurs to temporarily retire. As a result, such a situation arises as the suspension of the activities of the IP. This provision should be carefully studied, since the practice is such that entrepreneurs who temporarily ceased their activities, including for reasons related to the impossibility of doing business due to lack of financial resources, find themselves in an even more difficult situation, because they did not take into account all the consequences of the suspension of their activities.

How to suspend the activities of the IP?

Perhaps the most main question, for entrepreneurs who want to temporarily move away from business: how to suspend the activities of an individual entrepreneur? We will answer right away that Russian legislation does not provide for such a possibility in principle. current Civil Code RF and other by-laws proceed from the fact that the activities individual entrepreneur can only be terminated. Therefore, if an individual entrepreneur does not conduct business, then it is impossible to document this in any way. As a result, due to legal consequences, the fact of non-execution by the entrepreneur commercial activities does not occur.

Therefore, the temporary suspension of the activity of an individual entrepreneur boils down only to the fact that the entrepreneur himself does not take any actions aimed at making a profit. At the same time, the entrepreneur has the right to do this at any time from the moment of state registration as an individual entrepreneur.

In practice, situations are not uncommon when a very long period of time passes from the moment of registration to the start of the actual implementation of activities. At the same time, the legislation does not contain any restrictions on the time of commencement of activities, as well as on the time of its implementation.

The status of an individual entrepreneur is indefinite and has no time frame for the terms of reference entrepreneurial activity. In this connection, the suspension of the activity of an individual entrepreneur is possible at any time and depends only on the desire of the entrepreneur himself. He does not need to justify or confirm this decision to anyone.

Russian legislation does not provide for an application to suspend the activities of an individual entrepreneur, since such a concept is absent in the law. There are no other forms of documents that must be submitted in order to prove the fact of the suspension of activities. At the same time, the entrepreneur is not relieved of all the obligations that are assigned to him in accordance with the norms of the current legislation.

Responsibilities of an individual entrepreneur during the suspension of activities

So even if an individual entrepreneur has not been operating for a long time, he is still obliged to submit all established forms of reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS. In addition, he must pay a fixed fee to the pension fund, as well as transfer tax payments if an individual entrepreneur is on a single tax on imputed income or a patent taxation system. In other cases, for example, when using the general taxation regime, the payment of taxes is not provided, but only if the entrepreneur does not receive any income, which must be confirmed by the submission of zero tax returns.

Suspension of an individual entrepreneur also does not release him from other obligations that are related both to entrepreneurial activity and in connection with the implementation of actions as an individual. It should also be noted that if an individual entrepreneur has employees, then he is obliged to fulfill the duties of a tax agent in relation to them, as well as to ensure that their labor rights are observed during the suspension of activities.

Consequences of the suspension of the activities of the IP

The temporary suspension of the activity of an individual entrepreneur does not entail any legal consequences for an individual entrepreneur, but only if the current legislation was not violated during this period. In life, the situation develops in such a way that an entrepreneur, wanting to retire from business, simply turns off the business: closes outlet, preserves workshops, etc. - and begins to engage in other matters not related to entrepreneurship. This continues until he receives a bunch of notifications from the tax authorities about the fines assigned to him for not submitting reports, not transferring tax payments and others. compulsory fees. At the same time, the IP has not been operating for a long time.

It is useless to sue in such a situation, since the Federal Tax Service is right in such a situation, as long as a citizen is considered an individual entrepreneur, he bears all the obligations provided for such a status and the actual termination of activity is not a basis for terminating the duties of an individual entrepreneur. Recall that the law does not provide for any declaration on the termination of the activity of an individual entrepreneur, there is only the possibility of termination of activity on the basis of an application from the individual entrepreneur himself, or by a court decision, in cases established by law. Therefore, if an entrepreneur does not plan to conduct business, especially for a long time, then it makes sense to apply for termination of the status of an individual entrepreneur. Moreover, the legislation does not limit the possibility of multiple termination and obtaining this status.

In this regard, the answer to the question: "Is it possible to suspend the activities of an individual entrepreneur?" - looks like this: an entrepreneur can stop doing business, but at the same time retain the powers of an individual entrepreneur, which entails the preservation of all the duties of an individual entrepreneur. This option is possible when a break in activities is not planned for a long period. In another situation, it is desirable to terminate your registration as an individual entrepreneur, otherwise such a suspension can lead to serious consequences. However, if you do not forget about your duties, then you can avoid troubles and at any time return to such a difficult, but fascinating world of entrepreneurship.

Temporary suspension of IP activity is an issue that worries a lot of entrepreneurs. The main reason why people decide to work separately and register themselves as an individual entrepreneur is the legalization of their earnings.

Human factor

That is, only a person is behind the IP, and the problem is that he is a person and he tends to get sick, move, travel, may be absent necessary resources or during this period, the demand for his services may disappear altogether. Therefore, the law provides for the possibility for entrepreneurs to suspend their work upon the occurrence of one of such situations.

The Tax Code does not provide for the possibility of stopping the filing of declarations as a result of stopping business activity. This rule is the same for all IPs, regardless of which mode they use.

It is very important for an individual entrepreneur to know that this particular information is relevant at the moment, because the possibility of terminating the management was previously practiced. tax accounting when the individual entrepreneur suspended work and submitted a corresponding application to the Federal Tax Service. There is also a need to make mandatory payments to the Pension Fund.

Back to index

Procedural and legislative nuances

For those who have thought about a break in work, it will be useful to know the procedural and legislative nuances of this decision. Because these nuances are such that if the current situation is not a short-term phenomenon, then it is much easier and cheaper to close the IP and not waste money.

From a bureaucratic point of view, the temporary suspension of activities does not entail any changes in the documents that guide the IP in its work. That is, the certificate of state registration of an IP, all its licenses, patents and other documents received specifically as an IP, remain legitimate and can be used in the future.

As mentioned above, an individual entrepreneur who has temporarily stopped working does not stop paying taxes, fees and mandatory payments of a different nature, which must be paid regardless of whether he has income or not. However, an individual entrepreneur has some protection in the tax issue, and there are restrictions on the payment of taxes, which an individual entrepreneur who has temporarily stopped his work does not pay. Individual entrepreneurs on a simplified taxation system have this right, and only on the condition that with the termination of their labor activity they ceased to receive any income.

If the entrepreneur nevertheless receives income (for example, according to agreements concluded earlier with clients), he retains all obligations for payments.

Back to index

Tax accounting

If an individual entrepreneur does not conduct business, he is still required to keep records prescribed by law, submit declarations and other reports. If there are also employees, then his obligations as an employer are also not canceled for the period of termination of work. All his obligations under the Labor Code, employment contracts and must be carried out without violating the rights of workers. That is, payment wages must be carried out in any case, like any other guarantee.

If a violation of the law occurs during this period, then the responsibility provided for existing entrepreneurs will be borne. An exception is made only for those individual entrepreneurs whose work stoppage was caused by illness or any other reasons that, by law, may temporarily limit his liability.

To the question of whether it is possible to suspend the activity of an individual entrepreneur, one can give an unequivocal positive answer. However, this termination should be taken more as a kind of vacation, during which most of the functions and duties of the IP are preserved, and not as a temporary termination of obligations.

Back to index

What kind of reporting do you need to submit?

Based on the foregoing, it can be concluded that an individual entrepreneur who has suspended work is not assigned any special status.

That is, the procedural side of the temporary suspension simply does not exist. The tasks remain the same:

• submit reports on time
• pay taxes
• pay dues

The first document to be submitted is information about average headcount workers. These data are submitted by all individual entrepreneurs without exception, even those who are not employers, therefore, they also did not make an exception for those who temporarily stopped working.

Information is submitted once for the expired tax period, that is, for a year, no later than January 20. The information form can be downloaded on the Internet or taken from your branch of the Federal Tax Service.

” is a question that self-employed entrepreneurs often face when business difficulties arise or they want to take a short vacation. Many people think that there are only two ways for an individual entrepreneur - active work or its complete cessation in case of failure. But practice has shown that the correct suspension of activities allows you to rethink many issues, and then resume the enterprise without the need to waste time and money.

What options exist?

To suspend business activity, you can use one of two ways:

1. Voluntary closure of the IP. This option is suitable for businessmen who do not plan to reopen their business for a long period. Subsequently, the IP has the right to register and close as many times as necessary. For the complete cessation of activity, an application is required, after consideration of which a person is free to choose any path.
2. Temporary suspension of work. This method is optimal for entrepreneurs who plan to retain the status of an individual entrepreneur, but at the same time move away from doing business for some time. The advantage of this method is that subsequently there is no need to go through all the registration procedures again. But there is also a drawback, which is to maintain certain obligations to the country.

The peculiarity of the status of an individual entrepreneur is indefiniteness, therefore the state is not interested in the level of profit of a businessman, the volume of transactions carried out by him for the sale or purchase of goods. Therefore, there is no need to confirm the suspension of activities. An individual entrepreneur has the right to rest for any period and an unlimited number of times without officially closing the enterprise. The main thing is to fulfill obligations to the state.

Suspension of IP activities: basic rules

The first step for an individual entrepreneur is to decide for how long he "freezes" the business. If the suspension of the activities of the IP is planned for several years, it is easier to close the enterprise, and after a while open it again. To do this, you need to apply for prescribed form and take it to the tax office. As noted above, the entrepreneur has the right to stop and start the activities of the IP an unlimited number of times without any consequences.

The procedure for closing an IP takes place in several stages:

1. Registration of the application (form number P26001).
2. Payment of state duty.
3. Deregistration of KKM.

To avoid mistakes when filling out an application, it is advisable to act according to the model that can be found on the Internet or the branch of the Federal Tax Service of your city.

If a decision is made to suspend activities for a short period, further actions depend on the current tax regime. If this is the simplified tax system or OSNO, the entrepreneur pays upon the fact of the profit received. In the case when there are no incomes, there will be no expenses. But that doesn't mean reporting can be avoided. Zero declarations must be completed and submitted for verification to established by law terms.

If the entrepreneur has chosen a patent form, UAT or UTII, payments are fixed. In this case, the suspension of the activities of the IP does not affect anything - the entrepreneur is forced to make payments taking into account current financial obligations. Individual entrepreneurs who work on the form of UTII taxation. If there is no desire to pay, he has the right to contact the tax service and apply for deregistration. In this case, there is no need to pay tax for the period of suspension of activities. If you want to return to work, just come back to the Federal Tax Service and apply for registration. After reviewing the document, accruals for UTII are returned.

Our lawyers know The answer to your question

or by phone:

IP obligations

The tax system of the Russian Federation is built in such a way that the suspension of the activities of an individual entrepreneur (albeit a short-term one) leaves the entrepreneur with a certain responsibility to the main controlling structures:

• PFR (Pension Fund).
• FTS (tax office).
• FSS (Social Insurance Fund).

Below we highlight the obligations that remain with an individual entrepreneur in the event of a temporary suspension of activities:

• Making regular payments to the FSS and PFR.
• Submission to the FIU, the Federal Tax Service and the FSS of a complete reporting package. Documents must be sent within the time limits established by law. This requirement is relevant even if there is no income during the break (declarations can be zero).
• Transfer of information on the average number of employees. The entrepreneur must remember about the responsibility to employees if the individual entrepreneur acts as an employer. People who are officially employed have certain rights. It is forbidden to ignore them in case of suspension of activities. Otherwise, the IP may run into problems.
• Maintaining a ledger that records profits and expenses. This is necessary to solve two problems - ensuring peace of mind and keeping records.

The subtleties of closing IP

If the break is a year or more, a complete cessation of activity would be a justified step. In this case, the entrepreneur must take several steps. On the initial stage you need to go to the Federal Tax Service and fill out an appropriate application. After that, the state duty is paid and a document is sent that confirms the transfer of information to the PF (optional).

The next step is an audit, the purpose of which is to identify and repay current debts. Special attention should be paid to the area of ​​taxation. After the termination of the IP, the process of paying taxes stops, but until the application is submitted to the Federal Tax Service, all legal requirements remain in force.

Next, you need to take the documents on closing the IP to the fiscal service, for which you should contact the Federal Tax Service at the address of the company's registration. The term for consideration of the application is limited (five days), after which the employees of the Federal Tax Service must issue a certificate confirming the termination of the activities of the IP.

After amendments to the legislation, the tax service must independently inform the FSS about the deregistration of an individual entrepreneur. This requirement is relevant for cases where the individual entrepreneur does not have hired employees. If there are any, the entrepreneur must independently deregister with the FSS.

If a CCP was used in the course of work, it must be deregistered even before the IP is closed. In case of suspension of activities, this operation is not necessary. The next step is to close the current account (if it was opened earlier). To do this, you need to go to your bank and fill out an application.

If the IP has a seal, it must be destroyed. This work, as a rule, is performed by those companies that are engaged in its manufacture. To do this, you need to transfer the seal itself, fill out an application, as well as present a copy of your passport and pay for services. All documents evidencing the closure of the IP should be kept for 4 years.

Results

Suspension of activities is an ideal path for sole proprietors who do not want to waste time collecting paperwork to close, and subsequently open a business. But the desire to take a break does not at all relieve the entrepreneur from his obligations to employees and regulatory authorities. Please note that delays in submitting the declaration can lead to the accrual of large fines and penalties, so this development should be avoided.

The legislation does not prescribe to entrepreneurs who have decided to suspend their activities for some time, to take certain specific actions. However, there are certain points that must be taken into account.

When to notify your IMNS
First of all, if the activity is suspended for a long period (12 months or more), then the individual entrepreneur must send a notice to the IMNS at the place of registration about the reasons for not carrying out business activities. If such a notification is not sent to the Tax Inspectorate, then the registration body (executive committee) will have the right to decide on the termination of the activity of the IP (subparagraph 3.3 and paragraph 4 of the Regulations on the liquidation (termination of activities) of business entities, approved by Decree No. 1 of 16.01.2009).

Moreover, it is not specified anywhere for what reasons an individual entrepreneur has the right (or, on the contrary, is not entitled) to suspend activities, and the tax authorities are not empowered to assess the validity or disrespect of these reasons.
notice for tax office drawn up in any form (cf. approximate form).

Approximate form

IMNS for the Central District of Minsk

I hereby notify that due to the suspension of the supply of goods from importers, I have temporarily not carried out business activities since 08/01/2011. I plan to resume business activities from 01.11.2011.

Individual entrepreneur Ivanov Ivan Ivanovich

What to do with employees
If an individual entrepreneur has employees, then in the event of a suspension of activities, the question of how to deal with them is important.
If employees have not yet taken vacation, then for the period during which the individual entrepreneur will not work, you can provide them labor leave. But the most optimal and profitable option for an individual entrepreneur in this situation may be to send employees on leave without pay (the so-called leave at their own expense).
True, according to article 191 Labor Code such leave may be granted only with the consent of the employee.

Is it possible not to close the IP, but to suspend activities?

However, given that only family members and close relatives work for individual entrepreneurs, we believe that it will not be difficult to negotiate with employees in this case.
The maximum duration of this leave is not limited by law, so you can send employees on leave at your own expense for the entire period of suspension of activities. It does not contain legislation and a list of categories of workers whom the employer is not entitled to send on vacation under article 191 of the Labor Code. This means that under this article, disabled people, pregnant women, and other categories of workers who are otherwise provided with social guarantees.
By the way, in addition to vacation at their own expense, an employee can also be granted leave with partial pay. At the same time, the size of the retained salary is determined solely by agreement between the employer and the employee.
Leave is issued by order of the individual entrepreneur, which indicates the specific period and the list of persons who, with their consent, will be granted leave without pay (see sample form). Employees may not write a separate statement, it is enough that they sign an order expressing their consent to such a vacation.

Continue reading in the magazine "Individual Entrepreneur" No. 23

1. How to deregister UTII
2. How to apply for the cancellation of UTII
3. How to pay tax after deregistration of UTII

UTII as a tax regime assumes that the organization applying it is engaged in a certain kind business - from the list approved in a particular region. Until 2013, the “imputation” was mandatory, and the only reason to abandon it was the termination of activities that fall under UTII. the federal law No. 97-FZ of June 29, 2012 allowed entrepreneurs to decide on their own whether it is profitable for them to pay a single imputed tax or whether it is better to choose a different taxation scheme - the main thing is to notify the IFTS about this.

How to deregister UTII

Voluntarily opt out application of UTII and you can switch to another mode only from the beginning of the calendar year. To do this, you must declare your desire to the tax office within the first 5 working days after the New Year holidays.

Another thing is if the organization loses the right to "imputation" for objective reasons:

1. Special tax regimes can only be used by entrepreneurs who meet the conditions for the number of employees (up to 100 people), retail space(up to 150 "squares") and a number of other parameters. Exceeding these indicators is the basis for the transfer of the company to OSNO.
2. The company has ceased to engage in "imputed" activities.

Important advice to entrepreneurs: don't waste your time, even on simple routine tasks that can be delegated. Shift them to the freelancers of "Execute.ru". Warranty quality work on time or refund. Prices even for website development start from 500 rubles.

Then the entrepreneur ceases to be a single tax payer upon the fact of the changes that have occurred and must be deregistered within five days.

Suspend IP activity

In the first case, the deadline for notifying the tax authorities is counted from the last day of the month in which the violation of the conditions of the special regime was recorded. In the second - the application must be submitted no later than 5 days from the date of termination of work taxed on the "imputation".

What happens if you “forget” to deregister UTII? The object of taxation under this regime is a certain estimated amount, depending solely on the value of physical indicators and potential profitability, and not on real situation affairs. Therefore, the absence of actual income from a taxable type of activity is not taken into account by the tax authorities. The fact that this activity is not carried out, temporarily or permanently, does not relieve the taxpayer from the obligation to file a declaration and pay a single tax. This situation persists until the IFTS receives the appropriate application in the prescribed form.

It is also recommended to be deregistered during a temporary suspension of activities, since tax authorities do not accept “zero” UTII declarations, considering them unlawful. An exception is the absence of physical indicators on the basis of which the tax base can be calculated, for example, due to the termination of a lease.

How to apply for the cancellation of UTII

The current application forms for withdrawal from UTII are valid from March 17, 2014 (Order of the Federal Tax Service No. ММВ-7-6/941@ dated 12/11/2012). Legal entities and individual entrepreneurs are filled different forms: UTII-3 for organizations and UTII-4 for individual entrepreneurs. We will consider a sample application for the termination of activities that fall under the "imputation" using the example of ENVD-4.

On the first sheet:

1. Copy the number from the tax certificate (TIN).
2. Enter the page number (001).
3. Enter the IFTS code for the place of residence.
4. Select the code of the reason for submitting the application (1 - termination of activity, 2 - transition to another mode, 3 - violation of the conditions of UTII, 4 - other).
5. Enter the employer's full name.
6. Specify OGRNIP.
7. Record the date of termination of taxable UTII activities in the format “DD. MM. YYYY".
8. If there are attachments, indicate how many pages they are presented on.
9. Select the applicant's code: 1 - the entrepreneur himself, 2 - his representative.
10. If a representative is submitting the form, please provide their full name, TIN, and the number of the authorizing document. Be sure to include a copy of this document with your application.
11. Confirm the specified information with a signature.
12. Put in the date.

The second and subsequent sheets are intended to indicate the types of activities transferred to other tax regimes and the places of their implementation. There are 3 information blocks on one page. If there are more types of activities and addresses, the data is filled in on the next sheet of the application.

The procedure for filling out applications:

1. Page no.
2. The code of the type of activity according to the directory from the rules for issuing a UTII declaration.
3. Full address in accordance with KLADR.
4. Signature.

The remaining fields in the document are filled in by the tax worker. The date of deregistration will be the one declared by the taxpayer as the time of termination of activity or loss of the right to “imputation”.

How to pay tax after deregistration of UTII

• submit a quarterly return;
• pay the accrued amount to the budget.

The amount of tax is calculated based on the actual hours worked for the type of activity being terminated according to the formula:

UTII \u003d BD * K1 * K2 * FP * FD / KD *%, where

BD - basic profitability;

K1 and K2 - established coefficients;

FP - the value of a physical indicator characterizing the type of work or service;

FD - days of conducting activities after the fact;

CD - the number of days in a month;

% - UTII rate.

Another nuance: if the curtailment of activities did not lead to the dismissal of personnel, it is necessary to continue reporting and paying contributions to the PFR and the FSS. Naturally, if an employee does not receive a salary due to lack of work, there is no need to make insurance contributions for him. Such situations occur during temporary suspension, when employees are offered to go on unpaid leave for an indefinite period. In this case, the reports off-budget funds will be null.

Comments

Briefly: The current Russian legislation does not provide for such a concept as suspension for individual entrepreneurs, even if they do not carry out entrepreneurial activities, it is necessary to pay taxes and contributions to extra-budgetary funds.

in detail

The legislation does not provide for the concept of suspension of activities for individual entrepreneurs, and it is only possible to open or close an activity by filing with the Federal Tax Service Required documents.

The Tax Code allows certain preferences for entrepreneurs who are on a simplified taxation regime, they can submit zero declarations, while the obligation to make contributions to the PFR and FFOMS is not removed

Those who use UTII or the Patent System will not be able to reduce the amount of taxes at all: in both cases, fixed amounts are paid to the Federal Tax Service, PFR and FFOMS.

Do I need to pay taxes for employees

Regardless of which taxation system was chosen, it is necessary to maintain and promptly certify a book of income and expenses in the Federal Tax Service, submit declarations and pay 13% of income for each employee, make contributions to the Pension Fund and FFOMS for them. Until the IP is officially closed in tax service, the employer is also responsible for the timely payment of wages to each officially employed employee.

Penalties for failure to submit declarations

All entrepreneurs need to know a few important points:

• Failure to submit a tax return to the territorial body of the Federal Tax Service entails a fine of 5% for each month of delay, starting from the last day when it should have been submitted, while the amount of the fine cannot be less than 1000 rubles. and more than 30% of taxable income (p.

  How to suspend the activities of the IP without closing?

  1 st. 119 of the Tax Code of the Russian Federation);

• Deliberate concealment of real income threatens with a fine of 80,000 rubles, and in case of unintentional indication false information- 40,000 rubles. (Article 119.2 of the Tax Code of the Russian Federation).

If there is a need to suspend business activities, it is much more efficient and economical to simply close the IP, because you can become or deregister with the Federal Tax Service an unlimited number of times.

Pyotr Stolypin, 2015-06-09

Questions and answers on the topic

No questions have been asked for the material yet, you have the opportunity to be the first to do so

This article will help you close an IP on your own without paying for the services of a lawyer and a notary. The termination of the activity of an individual entrepreneur (liquidation of an individual entrepreneur) is carried out in the same tax office where registration took place.

You can close an IP with debts!

Previously, the closure of IP was not carried out without paying off debts and providing tax certificates from the pension fund on the absence of debts. Now, if you do not provide a certificate from the FIU, the tax authority will independently receive this information by means of an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form(Art. 22.3 FZ N 129-FZ). Thus, failure to provide a certificate from the FIU when applying for the closure of an IP is not a basis for refusing state registration. However, if there is a debt, then it should be understood that it will not disappear anywhere, and after the closure of the IP, it will be registered with you as an individual.

Attention!

- If the individual entrepreneur had employees, then before submitting an application to the tax office to terminate the activities of the individual entrepreneur, it is still necessary to contact the FIU and the FSS to submit reports and pay contributions.

- You can get a certificate from the FIU and resolve issues of arrears in contributions at the territorial office of the Pension Fund at the place of residence of the individual entrepreneur. Addresses territorial departments can be found on the official website of the FIU.

Let's decide what documents we need to submit to the tax authority in order to close the IP:

1. Application for state registration of termination of activity by an individual as an individual entrepreneur in the form P26001;

2. Receipt for payment of state duty for state registration termination by an individual of activity as an individual entrepreneur.

Closing IP 2018 step by step instructions:

1. Download the current application form for state registration of the termination of activities by an individual as an individual entrepreneur - download form P26001 in Excel format and fill it out.

Features of the suspension of IP activities

This will help you fill out the form P26001 2018 with explanations. To view the sample and print the generated state duty, you will need a free PDF reader, the latest version of which can be downloaded from the official website of Adobe Reader.

Attention!

- In the case of filling out the application form manually - filling out is done with a pen with black ink in capital block letters. Filling using software must be in capital letters in 18 point Courier New font.

- It is not necessary to certify your signature on the application with a notary when personally submitting documents for state registration of the closure of an IP (Federal Law N 129-FZ, Chapter III, Art. 9, item 1.2, second paragraph).

- When personally submitting documents for state registration of the closure of an IP, the applicant's signature is put only in the presence of a tax inspector.


2. In the formation of a receipt for payment of the state duty, the service of the Federal Tax Service for the payment of state duty will help you, we print and pay (160r) without commission in any bank. We support the paid receipt to the top edge of the application sheet P26001 with a simple paper clip or stapler.

This service also allows you to use the service of non-cash electronic payment. Since March 11, 2014 the Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force, from which it follows that the failure to provide a document confirming the payment of the state fee is not a basis for refusing registration, the tax authority may request it in information system on state and municipal payments independently. Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet.

3. We go to the tax office, taking our passport with us, and submit our package of documents (application P26001 - 1 piece, paid state duty - 1 piece) to the inspector at the registration window. We put the applicant's signature on the application in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registration authority.

You can track the readiness status of documents using the "Information about legal entities and individual entrepreneurs, in respect of which documents for state registration are submitted.

4. A week later (5 working days) we go with a passport and a receipt to the tax office and receive a record sheet of the unified state register of individual entrepreneurs (USRIP), indicating the termination of an individual's activities as an individual entrepreneur.

Do you want to prepare documents for the closure of an IP, but do not want to understand the intricacies of filling out the P26001 form and are afraid to be refused? Then new online service on the preparation of documents from our partner will help you prepare all the necessary documents for closing an IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.

The requirements for the termination of the activity of an individual entrepreneur can also be found on the official website of the Federal Tax Service.

The main aspects of the suspension of the activity of an individual entrepreneur

Culture and Society

The life of an entrepreneur is full of different events, and changes in circumstances, personal or related to the emergence of new legislative acts, can make serious adjustments to it. If, for example, things did not go well, there are not enough financial resources, is it possible to stop entrepreneurial activity for a while? What needs to be done for this and what consequences can be expected?

From the point of view of the current Russian legislation, the answer to this question is very simple. This possibility is not provided in principle. That is, an individual entrepreneur can close the store, bank account and do nothing. But if at the same time he did not officially announce the termination of his activities, the Civil Code of the Russian Federation and by-laws consider him as a full-fledged subject of economic and legal relations with all the ensuing consequences. The same thing happens if a person has passed state registration as an individual entrepreneur, but has not been engaged in making a profit. The legislation does not limit it in any way.

The fact of the suspension of the activities of an individual entrepreneur cannot be documented, and therefore, the entrepreneur must fully fulfill the obligations assigned to him by law.

These responsibilities include the timely submission of established reports to the Federal Tax Service, FSS, PFR. He is obliged to pay a fixed fee to the Pension Fund and make tax payments if he is on UTII or the patent system. Under the general taxation regime, in the absence of any income, the entrepreneur must submit "zero" tax returns.

Sole proprietor using labor employees must perform the duties of a tax agent in relation to them and comply with them labor rights during temporary suspension of activities.

In other words, if an individual entrepreneur does not want to receive a substantial fine for violating the law, he should behave towards government bodies exactly the same as before this period. Attempts to sort things out in court will only lead to loss of time and additional costs.

So if it is necessary to abandon entrepreneurial activity for a long time, it is better to file documents for its termination in the status of an individual entrepreneur. Russian legislation allows you to receive this status and refuse it an unlimited number of times.

04/04/2013Rais Akhmetov

Entrepreneurship - legally registered independent activity Selling goods or services for profit...

In the definition of entrepreneurship for the topic of this article, the words "legally formalized" are important. There are at least two forms of legalization of commercial activity: individual entrepreneurship and formation of a legal entity.

A sole trader, unlike a limited liability company, is individual responsible for its obligations with its own property.

The advantage of this form of organization of activity is less control by the tax authorities, and hence less reporting, as well as opportunities for easy taxation.

Here is what you need to do to open a sole proprietorship:

1) Pay the state duty in the amount of 800 rubles and keep the receipt;
2) Fill out an application for registration of IP;
3) In the application, indicate the codes of activity for latest edition OKVED;
4) Take the documents to the tax authority;
5) Get TIN and OGRNIP, which will be used when concluding contracts with other individuals and legal entities.

The process of registration now began to pass quite quickly.

Can an IP be suspended?

It will take a maximum of two weeks. It became possible to apply for opening an individual entrepreneur even via the Internet, which will save the future entrepreneur from standing in lines.

In the process of registration, you will need to apply for the preferred tax system. Most often, entrepreneurs choose a patent system with a fixed payment or interest payment on the difference between income and expenses.

After registration with the tax authority, the individual entrepreneur must visit the insurance and pension funds and receive payment details. If you want to register as an employer, you will need to write an application and then submit information about your employees to the authorities, including the tax office.

If for some reason you need to close the IP, this is done a little more complicated than during registration. Getting into a business is easy, getting out of it is almost impossible. However, this does not apply to formal procedures: the external side of the issue is still quite simple.

open and close IP

To close an IP you need:

1) Pay all debts on taxes, insurance and pension fees. Information can be obtained from local authorities;
2) Fill out an application for closing the IP;
3) Report on transactions carried out through the current account in relation to other organizations;
4) Pay the state duty for the liquidation of IP;
5) Take all the documents to the tax authority and wait for the paper on the closure of the IP.

When an entrepreneur no longer works in his capacity, whether due to entering another education or due to illness, he is strongly advised to liquidate his IP as soon as possible. With the actual termination of activities, pension and insurance premiums and, in other cases, taxes.

In addition, an entrepreneur faces heavy fines if he does not provide information about his income to the tax authorities for several reporting periods.