Small business is not always successful, and the owner has the right to close the IP in the manner prescribed by law. You should first find out if it is possible to do this through the Internet portal "Gosuslugi".
Currently, there is no opportunity to close the IP through the website of "Gosuslugi". You can liquidate the corresponding form of entrepreneurship in one of the following ways:
- in person at the territorial tax authority;
- through a legal representative and a formalized power of attorney;
- by posting a package of documents to the Federal Tax Service;
- through one of the local MFCs;
- using a special form on the website of the Federal Tax Service of Russia.
Using the "Gosuslugi" portal, you can only find out the addresses of the listed organizations and find offices at the place of residence or registration. The site also allows you to find out the list of documents required for the procedure and pay the state fee.
Before proceeding with the liquidation of an individual entrepreneur, it is important to go through a number of separate procedures related to entrepreneurial activity. In particular, it is necessary to submit a tax return to the Federal Tax Service Inspectorate and close the current account. Also, a citizen must contact the Pension Fund and receive a certificate stating that he is not an insurer for third parties. Finally, it remains to pay the insurance premium and pay the state duty.
In case of opening a current account in a foreign bank, the entrepreneur will need a document confirming its closure. It is advisable to order through the bank a document on the movement of funds on the account for the last payment period. These measures simplify interaction with tax and pension authorities in the Russian Federation and relieve the citizen of administrative responsibility. If there is a staff of employees employed by an individual entrepreneur, it is necessary to transfer all information about them to the Pension Fund of the Russian Federation and pay all due insurance premiums. Then it remains to contact the nearest branch of the Federal Tax Service or the MFC and apply for the closure of the IP.
Together with the application in the form p26001, the citizen must submit the collected documents from the territorial body of the Pension Fund and the bank (in case of closing a foreign current account), as well as a receipt for payment of the state duty, the amount of which is 160 rubles. The details of the transfer of funds can be found on the official website of the Federal Tax Service of Russia. There is also a template for drawing up an application.
It is worth noting that citizens registered as individual entrepreneurs have the right to apply for the closure of an individual entrepreneur without collecting supporting documents, but in this case, the period for consideration of the application may increase by several weeks. If documentation is provided, the IP closure is made within five working days. When contacting the MFC, the Federal Tax Service or any other organization, it is important to make sure that the employees accepted the completed application, indicated the date of its registration, handed over a receipt for the acceptance of documents and assigned a special number to the citizen.
