When closing an individual business or a legal entity, it is necessary not only to take a number of actions to directly terminate the activity, but also to notify the tax office of closing the bank account opened during the registration of a taxpayer (Article 23 of the Tax Code of the Russian Federation). For untimely closing of accounts and notifying the tax authorities, administrative responsibility comes (Article 118 of the Tax Code of the Russian Federation and Article 15.4 of the Administrative Code of the Russian Federation).
It is necessary
- - application to the tax office;
- - certificate from the Pension Fund;
- - application to the bank;
- - notification to the tax office.
Instructions
Step 1
In accordance with these articles, you are required to submit an application to the tax office. The tax office will give you a unified form, which you must fill out and certify with a notary. This statement is a notice of termination of your business as an individual entrepreneur or legal entity.
Step 2
Pay all arrears of tax and pension contributions, get a certificate from the Pension Fund that you have no arrears.
Step 3
Fill out a 3-NDFL tax return. After filling out the declaration and submitting an application for the termination of your activities, you must close the bank accounts that were opened when you registered as a taxpayer within 5 working days.
Step 4
To close accounts, contact the bank, write a statement. It also has a unified form and is provided for direct filling in the bank.
Step 5
If you have a debt to the bank, then you will have to pay off everything before closing the accounts.
Step 6
All banking structures are aware that a report in the form of a written notification must be submitted to the tax authorities within 5 working days, so you will receive a written notification in 1-2 days. Submit your copy to the tax office.
Step 7
If you are timely notified of the closure of accounts, but you have not submitted it within the established five-day period, administrative responsibility will fall on you.
Step 8
If the bank has not provided you with a written notice of closing accounts within the prescribed period, then administrative responsibility will be imposed on the authorized bank employees responsible for the timely closure of accounts and paperwork. If the account was not closed in a timely manner due to the outstanding outstanding debt, then the administrative responsibility rests with the taxpayer.
Step 9
Penalties applied for untimely closing of accounts and notifying the tax office may be imposed in the amount of 1 to 5 thousand rubles. For each day of delay in the payment of a fine, there is a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Penalty interest is calculated on the entire amount owed.
