Krympress reports:
The cessation of the activity of an individual entrepreneur (IP) is a number of measures that need to be organized correctly and performed in a certain order.
Before liquidation of activities, it is best to reconcile tax liabilities. To do this, you can send a request to the tax service in writing or online. IN personal account of the IP On the website of the Federal Tax Service, an option of obtaining a “certificate of availability as of the date of forming a certificate of a positive, negative or zero balance!” was implemented. If the received certificate reflects a negative balance, then before the liquidation procedure it is necessary to pay off the debt to the budget.
Important! Before closing the IP, all current business obligations should be completed:
- Dismiss employees in accordance with the legislation of the Russian Federation: to give notifications 2 months before the deadline, send information about this to the employment service, issue a dismissal order, familiarize employees, make an entry in the work books of employees, conduct settlements with personnel and pay all taxes on payments.
- Terminate contracts with counterparties.
- Remove the cash register equipment.
Order cessation of activities as an individual entrepreneur Defined in article 22.3 of the Federal Law of 08.08.2001 No. 129-ФЗ “On State Registration of Legal Entities and Individual Entrepreneurs”.
To terminate activities as an individual entrepreneur, it is necessary to submit a “application for state registration with an individual’s termination as an individual entrepreneur in connection with the adoption of a decision on the termination of this activity” in the form P26001.
It is easiest to provide such a statement in electronic form using the Federal Tax Service services: through the service «State registration of business» or «Personal office of the IP».
- If the application is filled out when using the electronic service «State online registration of business»then the procedure is as follows. The service is posted on the main page of the site of the Federal Tax Service of Russia. When choosing a “stop IP” tab, several authorization options will be provided: using an email address and password in the website of the site, using an electronic signature or through “State Services” (ESIA). After choosing one of the ways of entering, the form “My statements” will open, then it is necessary to click “Create a statement”, then “stop activities”. In the window that opened with form No. P26001, you need to put a checkmark to confirm the consent to the processing of personal data and press “Next”. Documents confirming the termination of activity as an individual entrepreneur are signed by an enhanced qualified electronic signature. Documents on the closure of the IP from the tax service will be received by e -mail specified in the paperwork.
- You can stop your activities without visiting the tax authority using the taxpayer’s personal account. To do this, choose the section «All life situations» on the main page Personal Account IPclick on the link “Change information about the IP” and select “Stop the activity as an individual entrepreneur”. In the form that opens, you should fill out the necessary fields and sign the documents with an enhanced qualified electronic signature.
- You can provide an application personally directly to the tax authority at the place of registration of the individual entrepreneur. The signature on the application should be notarized, with the exception of the case when the applicant submits the documents personally and at the same time imposes a passport. Together with the statement, it is necessary to provide a receipt for the payment of state duty.
- You can also send an application through postal communication with a valuable letter with a description of the attachment. The signature of the entrepreneur at the application must certify the notary.
After receiving an application with a set of documents, the tax authority examines it within five business days. If everything is done correctly, the tax service will issue a notification of deregistration of an individual as an individual entrepreneur.
To make sure that the business closing procedure was really successful, you can use a special service on the official website «Providing information from the Unified State Register of Legal Entities/EGRIP in electronic form»who will confirm that a citizen is no longer an entrepreneur if the procedure for deregistration was successful.
Recall that upon termination of activity, an individual entrepreneur is obliged to pay insurance premiums for the entire period of activity. The payment of insurance premiums is carried out no later than 15 calendar days from the date of entry in the USRIP of the exclusion of an entrepreneur from the register. The size of the contributions is determined in proportion to the worked months and days from the beginning of the year until the record of the termination of the activity.
For the calculated period of 2025, the amount of insurance premiums in a total fixed amount is 53658 rubles. The electronic service of the Federal Tax Service of Russia will help to calculate the amount of payments in an incomplete year «Calculator of calculating insurance premiums».
Source: press service of the Federal Tax Service of Russia in Sevastopol
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