Individual entrepreneurship can be closed for various reasons: on its own initiative, in connection with bankruptcy, with a court order banning activities. Foreign citizens are forced to stop entrepreneurial activity not only for the indicated reasons, but also in connection with the expiration of the term of the issued document on entrepreneurship. To complete the closing procedure, you must collect a number of documents and contact the tax office.
It is necessary
- - application on the unified form R26001;
- - passport and copy;
- - TIN and copy;
- - IP certificate and copy;
- - receipt of payment of state duty;
- - a receipt confirming the payment of all contributions;
- - court order (in case of forced termination of activities, bankruptcy or death).
Instructions
Step 1
To close your business, contact the tax office. Fill out the application on the unified form P26001. You are required to fill out the application in person and certify it with a notary.
Step 2
You are also required to present your passport and a photocopy of all its pages, a photocopy and original TIN and a certificate of registration of an individual entrepreneur, a receipt for payment of all contributions to the Pension Insurance Fund, a receipt for payment for the closure of your activity.
Step 3
Notify the Federal Pension Fund Office in writing of the termination of your business. Pay off all debts on taxes and other payments, if you have any.
Step 4
If you have entered into an agreement with an insurance fund, then you must notify the insurance authorities in writing about the termination of your activities.
Step 5
Fill out your tax return. You will receive a certificate of closure of the activity 5 working days after the submission of all documents.
Step 6
If the court ruled on your bankruptcy, then additionally present this document to the tax office. In case of bankruptcy, there are always tax debts, so you will not receive a certificate of termination of activity until the bailiffs describe your property and sell it. Taxes can be avoided only if the entrepreneur has died and there is no property left after his death.
Step 7
In the event of death, bankruptcy, ban on activity, the decision to close the business must be made by the court. Since the closure of a business is possible in the presence of these documents or by a court order.
