How to close an individual entrepreneur. Liquidation of individual entrepreneurs - step-by-step instructions in 2020

What does the unified form include?

To deregister an individual, it is important to correctly fill out the application for closing an individual entrepreneur. Otherwise, liquidation may be refused. You should take into account the rules for formatting fields and enter accurate data without making mistakes.

Let's list the fields of application p26001.

1. OGRNIP. In this field you need to indicate the number from the individual entrepreneur registration certificate.
2. Full name of the applicant. Enter in Russian.
3. Taxpayer INN.
4. Method of receiving notification of closure and extract from the Unified State Register of Individual Entrepreneurs. Three options are offered: in person, through a representative or by mail.
5. Contact Information. Provide your phone number and email address.
6. Applicant's signature.

These are all the fields that an entrepreneur fills out. Section 3 of sample p26001 is reserved for the signature of a tax inspector.

Important! You need to sign the application to close an individual entrepreneur in 2020 only in the presence of an inspector. If documents are transferred through a representative, the signature is placed in front of a notary.

An application to close p26001 to the tax office can be submitted through a representative. Then the document will need to be notarized. For such a case, section 4 of form p26001 is provided, which can be downloaded below.

Download form P26001

• Download sample form

Also on the World Wide Web they offer special programs that will help you draw up a document taking into account all the requirements.

The entire document consists of 4 main sections. Let's take a closer look at how to fill out the application form correctly.

The first section of the application form is the personal data of the individual entrepreneur.

Be prepared to indicate:

• Last name, first name and patronymic;
• TIN;
• OGRNIP.

If entrepreneurial activity is carried out by a foreign citizen, then personal data is entered in Russian letters, and not as written in the entrepreneur’s passport.

Some people make the mistake of putting dashes in empty cells after entering all the necessary information. This is absolutely impossible to do. Unused cells must remain empty.

Before you begin filling out the second section, you must choose how you want to obtain a certificate of termination. If an error is found in the documents, tax officials will prepare a refusal and send it in the manner specified in the application.

There are 3 options available:

1. Issue to the applicant . In this case, only the applicant himself will be able to receive an answer. It is worth noting that when choosing this option, information is not handed over to representatives, even if there is a notarized power of attorney. Therefore, the only way to get the answer is to apply in person with your passport.
2. Issue to the applicant or person acting on the basis of a power of attorney . When choosing this method, either the applicant himself or an authorized person on the basis of a special power of attorney will be able to obtain a decision.
3. Send by mail . This is the most popular option, in which the decision will be sent by registered mail to the postal address at the place of registration. When choosing this delivery method, be prepared for the fact that you will need to personally go to the post office and receive a registered letter.

To select, you will need to put a number in a special field that corresponds to the selected option.

Then all that remains is to indicate in the second section:

• Mobile phone for communication;
• E-mail address.

As for the signature that must be placed in the second section, it must be placed only in the presence of a tax officer. If you sign in advance, the application will need to be rewritten.

This completes filling out the form. Sections 3 and 4 will be completed by an authorized tax officer, who will accept the form in form P26001. In the indicated sections, he signs and confirms that the application form was received on the specified date.

Procedure for completing the form

In order to close the IP 2020 and prevent refusal to accept the application, you need to fill it out in accordance with the established standards. The following are the main recommendations.

1. When filling out the form by hand, use black ink and enter information in block capital letters.
2. When filling out on a computer, the recommended font is Courier New, size 18, capital letters.
3. One symbol is entered into each cell.
4. There are no dashes when filling out fields.
5. Information about an individual is indicated in exact accordance with the passport.

When the application to close an individual entrepreneur is submitted to the Federal Tax Service, the entrepreneur is given a receipt confirming the acceptance of the documents. After 5 working days, a notice of deregistration of an individual will be ready.

If the applicant decides to receive the closure documents in person, when visiting the registration office again, he needs to take a receipt and a passport. If you choose to receive it by mail, you need to wait for it to be sent to the address specified in the application for liquidation of individual entrepreneurs.

When termination of IP is required:

• If the current activity does not bring the expected income, there is no profit, and business operations are not carried out.
• If the work on an individual entrepreneur is “hanging”, and the citizen plans to open a new direction with a different legal status.
• If the fiscal burden turns out to be excessive, and the ability to repay obligations becomes less and less.
• If the individual entrepreneur is officially declared bankrupt.
• If the activity is carried out without the appropriate licenses, permits and permits, that is, it is illegal.
• In the event of the death of a citizen.
• If the judicial authorities make a decision to terminate or suspend activities.
• If the entrepreneur is a citizen of another state and his residence permit has expired and the document has been cancelled.

Legally, the procedure for closing an individual entrepreneur in 2020 is similar to the algorithm that was in effect in 2020. The main goal, as before, is that upon liquidation of a business, the entrepreneur is relieved of the obligation to prepare reports, pay taxes, including fixed payments “for yourself” and the transfer of other amounts associated with any activity - rent, utility costs, staff salaries, etc.

Note! The opinion that the closure of an individual entrepreneur frees an individual from the need to repay accumulated amounts of taxes, contributions and debts to counterparties, including personnel, is erroneous. According to stat. 24 of the Civil Code, the entrepreneur is liable for his obligations with all personal property (except for that which is not subject to collection under civil procedural law), which means that he must first pay off the debt and then begin the procedure for terminating his activities.

To close an individual entrepreneur on your own, you need to know what documents to submit, where and in what order. The main form is an application submitted to the registration authorities. You should prepare all the required documents in advance so as not to run into paperwork, waste extra time running around the authorities, and avoid penalties. So, what documentation will you need in accordance with the requirements of paragraph 1 of the stat. 22.3 of Law No. 129-FZ of 08.08.01?

How to submit documents without visiting the registration authority

In fact, you can close an individual entrepreneur without visiting the registration authority. An electronic service is provided for this. To use it, you will need a personal account on the government services website and a digital signature. This method is suitable primarily for those who applied to register the activities of an individual entrepreneur via the Internet.

First you need to open a personal account. To do this, you must fill out a registration form on the government services website: enter your full name, phone number and email address. Afterwards, all that remains is to confirm your intention to register and come up with a security question to recover your password.

The next step, without which it is impossible to use your personal account, is identity confirmation. There are two options:

• visiting the MFC, where you need to present your passport to the employee;
• introduction of a digital signature, which is issued by an authorized organization.

Next, you need to scan a package of papers that will contain the completed form p26001, a passport, a receipt for payment of the closing fee and a certificate of registration. After sending the file with scans, you need to wait for the application to be accepted. A corresponding receipt with a digital signature from the Federal Tax Service will be sent to your personal account. After 5 working days, an electronic file will be sent with notification of the closure of the individual entrepreneur.

Another opportunity to liquidate an individual entrepreneur and record changes in the State Register of Individual Entrepreneurs is to send an application by mail. This is done by registered mail with a description of the attachment.

Liquidation of individual entrepreneurs with debts

Closing a company sometimes occurs as a result of enterprise reorganization, merger, or some other purpose. But more often, the closure of an individual entrepreneur is carried out in connection with the cessation of financial activities due to the unprofitability of the business. In such cases, individual entrepreneurs are left with debts on taxes and insurance premiums, which, as a rule, cannot be paid with.

Until recently, an individual entrepreneur could not be closed without paying off the debt on insurance contributions for compulsory pension insurance. Currently, an individual entrepreneur with debts can be closed; the debts are transferred to the individual and are collected in court after the closure of the individual entrepreneur.

Of course, if the amounts of debt are impressive and the tax office has already made demands for the payment of taxes and insurance premiums, problems may arise with the liquidation of the individual entrepreneur, that is, the tax office may simply refuse until the demands made are fulfilled.

In any case, it is better to pay off debts before closing, this will save you from paying unnecessary late fees, court fees and penalties.

To protect yourself from emergency situations, if you have no debt, you must obtain a certificate from the tax office and funds. A certificate of absence of debt will prove the fulfillment of tax obligations in the event of an error by the tax inspectorate and issuing claims for allegedly unpaid debts.

How to submit documents through a representative

If an entrepreneur does not have the opportunity to independently appear at the registration authority to submit documents to close an individual entrepreneur, he can do this through a representative. A relative, lawyer, good friend or other individual is chosen as such.

In order for the representative to have legal authority, he will have to personally visit the notary. You can review the sample form and fill out form p26001 at home. However, you need to sign only in the presence of a notary, as he must certify its authenticity.

When visiting a notary office, the applicant needs to prepare a package of documents, including:

1. Passport.
2. A copy of the representative's passport.
3. An extract from the Unified State Register of Individual Entrepreneurs received no earlier than 5 days in advance.
4. Statement p26001, which can be downloaded after the material.
5. TIN.
6. OGRNIP.

You can also obtain a certificate of deregistration through a representative. In the second section of the form, when filling out, select the number 2 so that the documents are issued to the person acting on the basis of a power of attorney.

After registering the termination of business activity, you can immediately apply to open a new individual entrepreneur. In some cases, this is done to facilitate the transition to another tax system. However, if an individual entrepreneur goes bankrupt, re-registration is possible only after a year.

To close his business, an entrepreneur needs to submit an application p26001 to the registration authority. This can be done in person, through a representative, by mail or via the Internet. Next you can make statements.

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Application form p26001

Sample filling p26001

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Application for closing an individual entrepreneur

If a businessman ceases activities and wants to close an individual entrepreneur, he needs to pay a state fee in the amount of 160 rubles, fill out an application on form 26001 and send a receipt with the application to the registration authority. In 2020, the form approved by Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/ [email protected] . The same document sets out the rules for filling it out. The application form and sample form are presented on our website. Form 26001 is very simple and contains only a few fields. All you need is to indicate your OGRNIP, full name, tax identification number, method of obtaining final documents and contact information. You can fill out the application manually; to do this, you need to write in capital letters and use black paste. For filling on the computer, use Courier New font size 18. If the individual entrepreneur submits the application himself, there is no need to sign it in advance. You need to fill out paragraphs 1 and 2 of the form and sign it directly at the registration authority in the presence of an official. Closing documents can be submitted by mail or through a representative of the individual entrepreneur. Then you will also need to fill out paragraph 4, have the entrepreneur’s signature certified by a notary, and issue a power of attorney from the individual entrepreneur for the representative. If a businessman has an electronic signature, he can send documents through the Federal Tax Service website without visiting the registration authority in person. Where to send the application To the tax office, which is the registration authority. Please note that not all Federal Tax Service Inspectors have such powers. It is possible that the entrepreneur reported to one inspection, but will close the individual entrepreneur in another. Details of the registration authority for individual entrepreneur registration can be found on the website of the Federal Tax Service. Documents can also be submitted through the local MFC, having previously found out whether it has the appropriate authority. What else needs to be done to close the individual entrepreneur 1. If there are employees, fire them and pay them off. 2. Deregister the cash register (if any). 3. Submit reports and pay taxes. For more information on how and when to report to entrepreneurs upon closure, including individual entrepreneurs, read the article “Individual Entrepreneur Reporting upon closure.” Remember that even after deregistration as an individual entrepreneur, the obligation to report and pay taxes does not go away. 4. Pay insurance premiums for yourself. The amount of fixed contributions must be calculated in proportion to the time during which the person was in individual entrepreneur status. To do this, you need to know the exact day of deregistration. Additional contributions for incomes exceeding 300 thousand rubles are calculated in the usual manner. If the tax office requires you to pay contributions before deregistration, this is illegal. According to paragraph 5 of Art. 432 of the Tax Code of the Russian Federation, an entrepreneur has 15 days after deregistration to pay contributions. The entrepreneur must be deregistered within five days after receiving the documents.