The closure of a private enterprise is carried out for various reasons: due to the loss of the owner's interest in this business and the emergence of a more profitable option; unprofitable business; accounting or legal errors discovered during the audit. Sometimes situations arise when closing a company is the only way out and the right decision.
Instructions
Step 1
In order to close a private enterprise, first of all, fire employees if they were on the staff. If they were not, contact the state registrar. You started opening a company with it, and its closure begins with it. Write a termination statement.
Step 2
Then contact the tax office. If you carried out activities under the simplified taxation system, then write a statement asking not to charge contributions from the 1st day of the next month in connection with the closure. Attach to it documents on payment of taxes stipulated by the legislation for previous periods and a certificate of registration.
Step 3
Close your current bank account. The cost of this procedure is determined by the bank independently. Check the availability of all statements on the transactions you performed. They will be needed for documentary verification.
Step 4
After that, transfer the statements, as well as a certificate of closing the account, invoices, contracts with counterparties, the book of income and expenses and other documents upon request to the tax inspector for verification. After completing the documentary check, the inspector will give you a certificate of its implementation. With it, you need to contact the Pension Fund to be removed from the register.
Step 5
During this period, the deadline for the submission of the quarterly report may come. If the report is submitted for an incomplete reporting period, for example, for two months, then for the remaining month the declaration is submitted with dashes, since the activity is no longer being conducted.
Step 6
Then you need to pay off the debt to the budget, if it is not paid, and pay fines and penalties, if they were charged. After that, you will receive a certificate of absence of arrears from your tax inspector. With all the documents mentioned, you will have to return to the registrar again in order to cancel the registration of the company.
