The closure or liquidation of a private entrepreneur in most cases is carried out on his own initiative. Perhaps they are not satisfied with the turnover, or other more promising activities have arisen.
Instructions
Step 1
First you need to close all bank accounts of a private entrepreneur. Closing of an account is carried out upon a corresponding application. It is important not to forget to notify the inspectorate of the federal tax service within five days after closing, otherwise you will face a fine of five thousand rubles.
Step 2
Then you need to get a certificate of absence of arrears from the Federal Tax Service Inspectorate. To do this, you will need to submit an application and pass a tax audit. As a rule, this is the longest stage in the closure of a private entrepreneur. After a tax audit, you will receive an inspection report and a corresponding certificate in your hands.
Step 3
In the compulsory social insurance funds and the pension fund, you need to get a certificate that the entrepreneur has no debts in them. The procedure is similar to the tax office - filing an application and verification, which ends with the issuance of relevant certificates. It is more expedient to start these procedures after the tax audit, because almost all funds prefer to conduct their audits according to the tax act, which, as a result, significantly saves time.
Step 4
If a private entrepreneur was registered with the customs authorities, then he must be removed from the register with such authorities.
Step 5
It is necessary to destroy the seal of a private individual entrepreneur in the Ministry of Internal Affairs, if he had one.
Step 6
A private individual entrepreneur was removed from the register with the federal tax inspectorate, with social insurance funds, his accounts were closed and the seal was destroyed. Everything!
