The activities of individual entrepreneurs are regulated by Article 23 of the Civil Code of the Russian Federation. If the activity is terminated on its own initiative or forcibly, then Federal Law 129-F3 applies. To close an individual entrepreneur with debts for taxes or other fees, you must have a fairly good reason that the debts arose as a result of bankruptcy or as a result of the death of an entrepreneur, but in this case they will have to be paid off.
It is necessary
- - application to the tax office;
- - a court order declaring you bankrupt;
- - death certificate (from relatives);
- - tax declaration.
Instructions
Step 1
Any entrepreneur registers the beginning of his business with the Federal Tax Office. It is entered into the EGRIP. Based on the activity, taxes and other fees are paid as stipulated by Russian law.
Step 2
If you independently decide to terminate your activity as an individual entrepreneur, you must contact the tax office, write an application on the form of the proposed form, provide information on the payment of all contributions for the entire period of activity, fill out a tax return.
Step 3
If you have not paid tax and pension fees and you are not going to pay them off, then there are only two options for the development of events - it is to apply to the court to declare you bankrupt or submit a death certificate, which relatives can do. In all other cases, you will have to pay the fees and fill out a tax return, from which it will follow that you, as an individual, do not have debts. Individual entrepreneurship is nothing more than the activity of an individual. Therefore, even if your entrepreneurship has suffered a financial collapse, you have not gone anywhere. Surely you have bills, living space or other valuables that can be seized and paid off tax debts.
Step 4
Even if you are declared bankrupt and issued a court order, you will have to pay off the debts. Even if you have nothing, there is nothing to describe and withdraw to pay off debts, then you will be forced to work and pay off tax debts in installments.
Step 5
If the entrepreneur died and there were tax debts, then the relatives are required to submit the original and a copy of the death certificate to the tax office. Even so, tax debts can be paid off. This must be done by the heirs of the individual entrepreneur who entered the inheritance left by the testator, if there are no heirs, then in court, after a court decision and in the presence of a writ of execution, valuable things or other property belonging to an individual may be withdrawn from taxes. But if the entrepreneur has died and there is nothing to withdraw, and there is no one to make work due to the death of the debtor, then this is the only option when it is impossible to pay off the debts.
Step 6
In accordance with this, you can stop your activities as an individual entrepreneur, but if you are alive, then tax debts will have to be paid in full with an additional charge of a penalty for each day of delay in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation.
