Recently, the situation in Ukraine is developing in such a way that there is an increase in the closure of private enterprises. In order to avoid any unforeseen situations, this complex procedure should be carried out in compliance with the procedure prescribed by law.
Instructions
Step 1
Dismiss all employees at the enterprise in compliance with all the rules and timely warning, which are provided for in the Labor Code of Ukraine for the liquidation of the enterprise.
Step 2
Place an appropriate publication in the newspaper stating that the certificate of the Private Entrepreneur is invalid.
Step 3
Write a statement in the appropriate form at the state registrar and attach to the application the receipt received in the newspaper for the advertisement.
Step 4
Fill out an application with the tax office, in which you ask not to charge single tax contributions from the 1st day of the next month in connection with the closure of a private enterprise. Be sure to attach to this application a certificate of payment of the single tax, a copy of the certificate of registration of the enterprise, certificates 8-OPP and 4-OPP.
Step 5
Close the company's current account with the bank, if any. Take at the same time statements of all monetary transactions that will be necessary for subsequent verification.
Step 6
Contact the tax office for the appointment of a specialist who will conduct a documentary audit of your business. The appointed inspector will provide a list of documents that will need to be presented during the check (bank statements, forms No. 10, certificate of account closure, invoices, tax invoices, contracts with counterparties, etc.)
Step 7
Submit your quarterly report on time. If the business ends before the end of the quarter for these months, please provide an Income Statement with dashes.
Step 8
Take from the tax inspector who completed the inspection the corresponding certificate, which is issued in the absence of violations, or the Act, if violations were found. Submit this certificate or Act to the Pension Fund, where you, as a private entrepreneur, must be removed from the register.
Step 9
Submit all documents to the tax office and pay arrears, fines and penalties to the budget, if any, and take a certificate of absence of arrears. Apply with all received documents to the state registrar, which will deregister the private enterprise.
