Officially, the procedure for deregistering an individual entrepreneur is called the closure of an individual entrepreneur. If you decide to terminate your business, you are required to fill out an application in the prescribed form, pay the state fee, take the documents to the tax office, and then pay off the tax and social security arrears.
It is necessary
- - passport;
- - application form R26001;
- - receipt of payment of state duty.
Instructions
Step 1
Fill out the application for the closure of the IP form P26001. It can be found on the Internet or taken from any tax office. Do not sign the application, it is better to do it in the presence of a notary who will certify it (a notary's visa is required on the document).
Step 2
The state duty for closing an individual entrepreneur in 2011 is 160 rubles. You can find out the details for the transfer at the tax office, Sberbank branch, or generate a receipt on the website of the Federal Tax Service of Russia using the Generate Payment Order service. Payment is best made through Sberbank, but it is also possible from the current account of the individual entrepreneur (you can close it even after the official termination of entrepreneurial activity).
Step 3
Submit your documents to the tax office. Depending on the region, this may be the Federal Tax Service Inspectorate where you are registered or the registering inspectorate - the same where you registered as an individual entrepreneur. You can clarify where you should contact by calling the reference phone number of the regional Federal Tax Service, the tax office or on the website of the Federal Tax Service of Russia using the Find Inspectorate service (if there is information about the registering inspection, you should contact there). If all your documents are in order, within 5 days your certificate of termination of the activity of the individual entrepreneur will be ready, which you will receive upon presentation of your passport in exchange for a receipt issued to you when submitting documents.
Step 4
Within 12 days from the date of the IP closure, you must apply to the district office of the Pension Fund with a passport and a certificate of state registration of the termination of activities as an IP. You will be calculated the amount of fixed contributions that you must pay and will be given receipts. You can pay through Sberbank.
Step 5
Then you should close the account of the individual entrepreneur and, if you used the cash register, remove it from the register.
Step 6
You will also have to declare income received from entrepreneurial activity and pay tax on it. If there was no income, submit a zero return. But there is still enough time for this - until April 30 next year.
