The reasons why it is required to close the IP can be very different. But regardless of them, the procedure for closing the IP is the same. It is quite simple, but it will require the preparation of a number of documents that are provided for by law.
It is necessary
- - application for closing the IP;
- - receipt of payment of state duty;
- - SP passport.
Instructions
Step 1
Closing an individual entrepreneur (as well as opening) is carried out at the tax office. Before visiting the supervisory authority, it is necessary to prepare a number of documents.
Step 2
Initially, fill out an application for closing an individual entrepreneur in the form of P26001. You can take it from the tax office, or download the current form on the FTS website. There you can also find a special program that will help you prepare a document.
Step 3
Then download a receipt for payment of the state duty on the FTS website and fill it out. It is important to check the correctness of filling in all the fields in the receipt. If errors are found in closing the IP, they may refuse, and the money paid will not be returned.
Step 4
You can pay the state duty at any branch of Sberbank. Its size in 2014 is 160 rubles. Do not forget to keep the payment receipt that the cashier will give you.
Step 5
Together with the application for closing the IP and the receipt, you must come to the tax office at the place of registration of the IP. If this is not possible, then you can send these documents by mail with a valuable letter with a description of the attachment.
Step 6
Notarization of documents is not required, except for the case when the documents for the individual entrepreneur are submitted by an authorized representative. It is not necessary to have a passport with you so that the tax officer can verify your identity.
Step 7
After submitting all the documents, it remains to wait five days. After that, you will be issued a certificate of termination by an individual of activity as an individual entrepreneur and an extract from the USRIP. If you cannot come to the tax office after five days, all documents will be sent to you by mail at the place of registration by registered mail.
Step 8
According to the law, to close an individual entrepreneur, the two above documents are sufficient, but in practice, the tax authorities often require a certificate of absence of debt to the FIU. Although she must request this document herself, it is best to attach it to avoid confusion. To do this, you need to contact the FIU with a corresponding statement. The FIU employee must give you a receipt for the payment of the debt, and after its repayment - a certificate. Please note that even if you manage to close an individual entrepreneur with debts to the FIU, the amount of debt will not go anywhere and you will have to pay it in any case. But only as an individual.
