The procedure for closing an individual entrepreneur is not complicated, but in order to go through it as quickly and more painlessly, you should first take care of the submission of the necessary reports and pay all due payments to the IFTS and PF.
How to start the liquidation procedure?
In order not to delay the procedure for closing an individual entrepreneur, it is necessary to conduct a reconciliation in advance at the local branch of the Inspectorate of the Federal Tax Service about the entrepreneur's debt to the budget: it is likely that the database contains a report that has not been submitted on time or a penalty on an unpaid tax on time. Now you need to submit all reports and pay debts to the budget, otherwise they will refuse to liquidate an individual entrepreneur.
Then you need to visit the local branch of the Pension Fund and conduct a similar reconciliation of payments and reporting there: if the individual entrepreneur is not an employer, paid fixed pension contributions for himself on time, submitted the required reports - the employees will confirm the absence of arrears and it will be possible to proceed to the next stage.
If the individual entrepreneur was registered with the Social Funds as an employer, it is necessary to write an application for deregistration as an employer and provide copies of the work books of all employees for whom contributions to the Pension Fund were paid for a desk check. A similar procedure will have to go through the Social Insurance Fund.
When the entrepreneur pays off all the outstanding debt and provides the required documents, he will be removed from the register as an employer after the standard verification procedure. Then, at the local branch of the IFTS, you should take a bypass sheet and bypass the organizations indicated in it in order to confirm the absence of arrears to the budget and Social Funds registered by the KKT. Only after that, you can proceed to the IP closure procedure. To do this, you must pay a state fee. Its size and details for payment must be clarified with the Federal Tax Service Inspectorate, since the value of this amount may vary.
How to fill out an application for liquidation of an individual entrepreneur
Registration form R26001 can be taken from the tax office, filled out on the official website of the IFTS, and then printed out or use the numerous services that offer assistance in this procedure for a fee.
The application must be filled in with black paste, in printed type, without going beyond the squares. The title page is drawn up, the fields are filled in, where the standard information about the entrepreneur is indicated: full name; TIN; OGRNIP; number and place of issue of the passport, information about registration. The rest of the data is entered by the tax officer. If the individual entrepreneur fills out the application in person, the signature on the document must be affixed in the presence of an employee of the Federal Tax Service Inspectorate.
If a proxy writes an application for closing an individual entrepreneur for an entrepreneur, then he must have a power of attorney officially certified by a notary for the right to perform these actions. After the documents are accepted, the entrepreneur is obliged to issue a receipt. After the expiration of five working days, the Certificate of termination of the activity of the individual entrepreneur and the corresponding extract from the State Register can be taken at any time upon presentation of the passport and receipt.
