Instruction
The procedure for registering an individual entrepreneur is absolutely the same, regardless of how many times it goes through a specific one. He must fill out an application, certify it with a notary, pay the state duty and the tax office. Depending on the region, this may be the same one where he is registered for registration at the place of residence, or a separate registering inspection.
You can clarify this issue using the search service of the Federal Tax Service on the website of the Federal Tax Service of Russia. If there is a registering inspection in the results, the documents must be carried to it.
The procedure for applying for registration to those who already had experience in the status of an individual entrepreneur is familiar and there are special changes for last years did not endure. It is necessary to fill in only the columns related to the case of a particular entrepreneur, in the sections intended for filling in by the tax authorities, nothing, but OKVED codes indicate in the quantity necessary for your case, if necessary, adding the required number of sheets to the section dedicated to them.
The completed application is certified by a notary. The price for it in the case when you register an IP not for the first time may be higher than during the initial passage of this procedure.
After notarization, fasten the application sheets with reverse side stick a piece of paper at the binding point with the date, number of sheets and your signature.
Pay the state duty for registering an individual entrepreneur. You can do this at any branch of Sberbank, and generate a receipt using the service for creating payment orders on the website of the Federal Tax Service of Russia (just remember to select the receipt for cash payment, and not the payment for transfer from a bank account).
Often you can get a receipt at the inspection, payment details are also available on the website of the regional Federal Tax Service.
With a ready package of documents, visit the tax office. If everything is in order with them, within five days a certificate of state registration IP and extract from the USRIP.
In some regions, closing an IP and its subsequent registration again can be a tricky move that allows you to get state support to start and grow a business. To do this, the applicant for a subsidy usually must, in the interval between closing the old IP and registering a new one, be registered at the employment center for at least a day.
To return to the state of correct operation of the operating systems application is used Recovery systems". Sometimes it is impossible to launch it using the standard Explorer shell, but it is quite possible through the command line.
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Instruction
If after any actions it is impossible to boot the system in the usual mode, it is recommended to use additional options. While the computer is booting, press the F8 key and select "Safe Mode". But even in this mode, the system does not always function properly; to solve this problem, after pressing the F8 key, you must select the line "Safe Mode with Command Line Support".
AT modern world Sole proprietors of small business face a lot of problems dictated by various conditions. In the worst case, the entrepreneur has to close his business. Some find the strength in themselves and try their hand at business again. This article will discuss how to close your IP on your own and how to open it again if necessary, as well as what problems and nuances a person can expect during this process. How to do everything right so that there are fewer problems.
According to statistics in our country, the number of closed small and medium-sized businesses is growing every year. Almost every fifth individual entrepreneur closes his business within a year after opening. And a third Russian businessmen have not been on the market for more than three years. The main reasons for the closure of the enterprise, as noted by the entrepreneurs themselves, is that the demand for services or goods is falling, competition is increasing, or the costs of doing business are increasing. Entrepreneurs also complain about the growth of tax deductions and the lack of support for small and medium-sized businesses from the state.
The reality is that most entrepreneurs, who until recently were full of determination and activity to start their own business, are forced to leave it. Someone closes an IP and decides to leave the market, and someone closes an IP in order to solve some problems and try himself in a new business by registering as an individual entrepreneur again.
From a legal point of view, the concept of “closing an IP” does not exist; in the tax service, the process of terminating activities legal entities interpreted as "liquidation". The term "IP closure" is used because it is more understandable and convenient.
The law is neutral to individuals wishing to cancel their business. Therefore, changing the direction of your business and occupying a more profitable niche is not difficult.
The main reasons why entrepreneurs decide to cancel their registration are:
There are other reasons for the liquidation of an individual enterprise:
As a result, you see that the enterprise is closed by the decision of the entrepreneur himself or forcibly, due to problems with the law, taxes or finances. When re-registering an IP, the factor for which reason your IP was closed will be the key.
It was noted above that when re-registering an individual entrepreneur, the fundamental factor will be the reason for which you closed your previous enterprise. Whether it was a voluntary decision or a court decision. If you closed your business voluntarily, then you will not have problems in registering a new IP. Otherwise, re-registration will be possible no earlier than after 12 months.
In order to properly liquidate your company, you need to complete several important steps. All of them are mainly related to documentation, reports and your finances.
Initially, you need to pay off all your debts. You must visit the tax office at the place of registration, taking with you the necessary documents, a TIN certificate and current accounts. In case of detection of debts, they must be paid off and supporting documents must be submitted to the tax service.
The next step is to submit all credentials to the Pension Fund. Information must be provided both for the Individual Entrepreneur himself and for the employees of the enterprise, if any. Without information about accrual to the Pension Fund, tax service has the right to refuse to liquidate your IP.
Further, it is necessary to terminate all existing agreements with physical and legal partners. To do this, you must fulfill all obligations to them in as soon as possible. It is important to know that even after the complete liquidation of an individual enterprise, an individual will bear full financial responsibility and will have to pay off debts and debts in any case.
To start the process of closing the enterprise, you need to dismiss existing employees by law, according to labor code Russian Federation, as well as make the necessary contributions to the social insurance fund and the pension fund.
In some specific areas, laws force individual entrepreneur get cash machine and be sure to register it. To deregister the device, you need to come with it to the tax office, where the tax officer will carry out the process of deregistration of the device.
By law, an individual entrepreneur is not required to register his own current account. But for the convenience of making all non-cash payments, most entrepreneurs register such an account for themselves. To liquidate an individual entrepreneur, the account must be closed. To complete this step, make sure that all transactions on the current account have been successfully completed.
If you do not complete at least one step, you will be denied liquidation of IP.
Required documents for the liquidation of an individual enterprise:
It should be noted that you should start collecting documents only after visiting the local representative office of the social insurance fund and deregistering it.
After solving the preliminary issues, you can deal directly with the liquidation of the IP. The process of closing an IP is somewhat reminiscent of the process of its registration. Initially, you need to fill out an application form P26001. Next, you need to pay a state duty in the amount of 160 rubles. Payment of the state duty can be made on the official portal of the financial tax service. At the end of the IP liquidation process, you need to check the package again required documents and come to the local tax office.
According to regulations the process of processing the application and liquidation documents will take no more than 5 working days. The successful result of your work will be obtaining a certificate from the tax service on the termination of its activities.
If your company was closed on a voluntary basis, you have the right to re-register it on the same day after receiving a certificate of liquidation of the previous IP. Basically, people who want to simply change the scope of their activities come to this step.
For re-registration, you need to collect a package of documents, exactly the same as you collected for the initial registration. Since you are not going through the registration process for the first time, you know that it takes place at the tax office where you are registered. You have the right to approach the registration process on your own, or seek the help of experienced lawyers.
Many entrepreneurs are interested in the question, is any simplified scheme possible when re-registering an individual entrepreneur? There are no such schemes, according to the law, it doesn’t matter what account the registration of an enterprise will be, all the steps will be exactly the same as during the first registration of an individual entrepreneur. You also need to submit to the Federal Tax Service an application, a receipt for payment of the state fee, a passport and its photocopy, as well as a certificate of no debts.
As a result, you see that you do not need any permission to re-register an individual entrepreneur, but you will not be able to go through this process according to an abbreviated program either. Re-registration is exactly the same as the primary one. Must be provided in tax statement, copy of passport and .
You have the right to register a canceled individual entrepreneur or open a new one even on the same day after receiving a certificate of termination of your previous enterprise, in the event that it was closed voluntarily. In the event that the activity of an individual entrepreneur was stopped forcibly, due to non-payment of debts or bankruptcy, you can register it again no earlier than 12 months after payment of all debts. After the expiration of the term for the prohibition of doing business, you have the right to start the standard registration of your new business.
Running your own business is not easy. Often a novice entrepreneur is faced with many problems, and the success of his business will depend on their solution. Someone decides that the business is simply not his and suspends his commercial activity. But there are also those who are looking for other ways of development, as well as a possible field of activity for the enterprise. In the article, we described the way of competent and correct closing of the enterprise, so that you do not have any problems during re-registration. The most important thing is to conduct your business honestly and openly, make all payments to the tax service and the pension fund on time, and also keep a careful record of your documentation.
Many modern entrepreneurs are interested in the question - is it possible to close an IP, according to a legal procedure, and open it again after a certain period? After all, it often happens that an individual entrepreneur (IP) is faced with the need to temporarily suspend work, for reasons of a financial, personal or any other nature. But any difficulties can be overcome, and after a period of crisis, the stage of restoring the lost potential and building up new opportunities begins. In 2017, significant tax incentives are provided for entrepreneurs who decide to restore their business or start a new one.
Thus, is it possible to open an IP that was officially closed and deregistered with the Federal Tax Service? The answer is unequivocal - yes. Russian legislation does not provide for any restrictions for citizens wishing to engage in entrepreneurial activities in 2017, provided that all stages of the process associated with the registration of IP are fully complied with.
How many times can you go through the process of opening a sole proprietorship and are there any restrictions and time frames in order to start a business again? In fact, there are no restrictions in this area, and the entrepreneur can close and then open the IP again as many times as it seems to him possible and appropriate.
An important point in the process of re-opening an IP is the absence of any preliminary debt for the enterprise, or unresolved issues with the Pension Fund or the Social Insurance Fund.
In fact, the only condition that is mandatory for opening an IP again in 2017 is its regulatory closure at the previous stage of existence. 
The IP closing algorithm is a rather complicated financial and legal procedure, which consists of the following steps:
At the first stage of liquidation of the enterprise in 2017, the entrepreneur must resolve all issues related to tax debts, filing a declaration and paying possible fines. Previously, the closure of an IP was possible only if it did not have any mortgage, tax or other nature, but for 2017 there is the possibility of closing an IP with debts. However, at the same time, it is worth remembering that if at the time of closing certain types of economic obligations of the IP are still relevant, their accrual will not stop, but may result in additional fines and sanctions.
When submitting reports, it is important to clarify whether the individual entrepreneur has any types of unpaid taxes or duties that you might simply not have known about.
Get all necessary information can be obtained from the tax office, where it is recommended to reconcile all tax documentation. It should be noted that the mechanism for accruing tax penalties from individual entrepreneurs takes place according to a simplified single tax scheme - and for 2017 it is planned to further simplify the entire process of taxation of individual entrepreneurs and make it as transparent as possible.
An important point in the process of the final payment of tax debts in 2017 is the completion of the relevant receipt, indicating the financial details of which is very careful. Any mistake can result in the document being invalidated. In addition, a receipt for payment of the state fee, which is 160 rubles, is filled out separately.
When all the debt is repaid, the entrepreneur with the available receipts must contact the Pension Fund, where all documentation is reconciled. In the event that the absence of outstanding obligations is confirmed, the Pension Fund issues a full calculation to the entrepreneur and puts a permit visa on the completed application for registration.
The procedure for filling out the application is quite simple and does not require a significant investment of time. The form of the established sample itself can be downloaded on the website of the tax service, and in the event of any additional questions related to the execution of the application, you can also get advice from the tax office, or from a qualified lawyer who deals with the protection of the rights of individual entrepreneurs.
After the application is completed, together with the State Registration Certificate and the passport, the documentation package is submitted to the tax control authority.
An application for closing an IP must be submitted at the place of registration, that is, in the very department of the tax service where you were involved in the procedure for opening your enterprise. For 2017, this rule remains relevant.
In principle, this paragraph in 2017 is not mandatory under the law. But, as experience shows, it is better to go through this procedure in order to avoid future undesirable financial and legal conflicts.
When the account remains unclosed, the IP formally continues to exist, and it may be difficult to open it again later. In addition, settlement funds may remain on the account.
In order to liquidate this account, you must fill out an appropriate application at the bank, the form of which can also be obtained from the official resource of the Federal Tax Service.
How much time is given to an individual entrepreneur to close a current account? E this issue is not clearly regulated, but in any case, when it is closed, it is necessary to notify the tax control authorities of the fact of liquidation of the bank account. Failure to comply with this paragraph will result in economic and legal sanctions.
After the entrepreneur has fulfilled all the obligations prescribed to him, the procedure for closing the IP is actually completed. The tax service is obliged to consider the documentation provided, after which it makes a decision to terminate the activities of the individual entrepreneur and remove it from the state register.
Within five working days, the entrepreneur is obliged to visit the tax office again, where he will be issued a document indicating the formal termination of the life of an individual enterprise.
At the same time, it is recommended to carefully check all the data indicated in the certificate, since if errors are subsequently found in this document, it may be invalidated, which will entail significant economic sanctions.
Enterprise data is removed from the Unified state register individual entrepreneurs, although nominally an individual enterprise, closed in 2017, remains a materially and legally responsible entity, and the current tax period can last up to 5 years from the date of deregistration.
Entrepreneurs are advised to keep all reporting on activities and primary documentation, and be prepared for the fact that even after the IP is closed, it may become the object of an on-site inspection by fiscal control authorities. The newly created enterprises will go through other databases and have their own tax history.
If, after a period of economic difficulties, you decide in 2017 to reconstruct your business, it is worth considering whether this step will really effective solution? You can move along the route already passed before, or you can try to implement some new interesting project.
In any case, if the preliminary closure procedure has been carried out in full, and you have no unfulfilled obligations to the state or employees of your enterprise, in 2017 you can use the developed brand and continue its activities in a new format. In this case, the key to your success lies in rethinking the accumulated experience and choosing a new effective development strategy.
As for the procedural aspects, the registration process itself does not differ from the one by which you registered the IP for the first time. The only thing is that the tax office and others government bodies have already accumulated a certain history of your financial activity and it is much easier to identify your enterprise.
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When can I open an IP after its closure? This question interests many entrepreneurs. Actually this difficult process, however, the liquidation of the enterprise may be a necessary measure. Often, after the improvement of the financial situation and the settlement of conflicts, entrepreneurs decide to reopen their business. This is a completely possible procedure, but it has its pros and cons.
The liquidation of an enterprise is carried out voluntarily, no one has the right to force a person to close his own business. There are situations, the only way out of which is to eliminate the organization on your own.
After a while, most of the entrepreneurs again return to their usual track. Doing business again depends on the reason the person closed own organization. Despite the fact that liquidation is a completely voluntary decision, sometimes an entrepreneur may be “asked” to shut down their own production.
Resuming the activities of an individual entrepreneur after a lawsuit is almost impossible. This situation can lead to:
If the court decided to liquidate the organization, it is possible to reopen the IP after closing no earlier than one year later. During this period, a person is limited by a ban on conducting any activity. After a year, you can try to pass repeated procedure registration.
The opening of an individual entrepreneur after closing on a voluntary basis is possible on the same day. This procedure is simpler and does not require additional time costs. Anyone can do this, regardless of their type of activity. The first step is the standard procedure for the liquidation of the old enterprise and the registration of a new one. However, this is possible if the individual entrepreneur has no debts.
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Most of the entrepreneurs, due to economic difficulties, decided to resort to the reconstruction of their own business. Is it really right move and is it worth it to do so? Reopening an IP is a simple procedure, but is it necessary to resort to this process? Each person evaluates the effectiveness of his decision individually. However, experts recommend eliminating organizations that do not make a profit. During the re-registration of IP after closing, a person does not lose anything.
But this does not indicate the fact that the enterprise will be profitable. At this stage, a person needs to think about whether he needs to continue to “raise” his business. It is possible that the situation will be corrected after the selection of a new profitable project.
Everyone needs to think about this question. Is it possible to open an IP after its closure, and how to do it? The procedure is no different from the first registration. However, difficulties may arise if the previous enterprise has not been completely liquidated. Often, the closure of an organization is accompanied by a list of obligations that a person must fulfill without fail.
The reopening of the organization and the profit from the project depend on the ability of the owner to promote their own business. It is difficult to distinguish "for" and "against" in this decision. After all, this is an individual process that depends on the idea, the capabilities of a person and the popularity of his products.
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The reason why many people want to become entrepreneurs is clear to everyone. Man wants to be a businessman, develop own ideas and get paid for it. But why the idea to close the enterprise arises is not clear to everyone. In fact, there are many reasons why a person makes such a decision. These include:
As mentioned above, the reason for the liquidation may be hidden in the entrepreneur's failure to fulfill his direct duties. As a result, the organization is eliminated by a court decision. How to restore IP after closure, and can it be done independently? This issue has been covered above. Everything is possible, the main thing is not to have problems with the law. Complete liquidation enterprise according to all the rules allows a person to become a businessman again in the future.
If previous problems are resolved, new idea invented, it is quite possible to go for registration with the tax service.
As mentioned above, if the organization is closed by court order, you will have to wait at least 12 months.
Any human action must always be backed up by law. There is no concept of "closing an IP", this term is just convenient. It is correct to call this procedure partial cessation of activity or complete liquidation.
Everyone who is going to engage in entrepreneurial activity should know how to open / close an individual entrepreneur. This will avoid many shortcomings in the future.
There are situations when doing business for some reason is temporarily impossible. Is it possible to suspend the activity of an individual entrepreneur for this period without closing it at the tax office? Does such a procedure exist? Let's figure it out in the article.
The current legislation has a clear regulation of the procedure for registering the beginning and termination of the activity of an individual entrepreneur. Suspension of work at the request of a businessman is not provided for by law.
Opening or closing an IP is the right of a citizen. After the status of an individual entrepreneur is registered, it is possible to deprive him of a person only in cases provided for by law. Lack of profit or actual lack of business are not such grounds.
Paragraph 1 of Art. 22.3 of the Federal Law No. 129 dated 08.08.2001 "On State Registration of Legal Entities and Individual Entrepreneurs":
State registration upon termination individual activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:
Note that the law does not provide for a temporary suspension of activities.
So, the IP cannot suspend activities for a short period of time. Until the moment of official termination of activity, the entrepreneur must fulfill certain obligations to the state, funds and contractors.
There is only one way out of this situation - the closure of the IP and the subsequent rediscovery upon resumption of activity. A citizen can perform these manipulations indefinitely.
A businessman may not conduct business in fact, but at the same time he will not receive exemption from his obligations under the law. He will also have to:
Thus, despite the lack of profit, pay the stipulated insurance premiums still have to. If this is not done, the citizen will be held administratively liable.
Additional costs arise in the presence of employees. In the absence of activity, they cannot be reduced, which means that the businessman is obliged to pay wages and fulfill other obligations to employees.
When suspending work for a while, you can agree with employees on termination employment contract. If they do not agree, the dismissal will be considered illegal.
Until the IP ceases to operate in statutory order, he must report to the tax office and pay mandatory payments. The amount of these payments depends on the applicable taxation system.
So, businessmen operating on OSNO or USN have the right to submit zero declarations, that is, no funds need to be transferred in the absence of profit. Entrepreneurs working on UTII or PSN must make mandatory payments, regardless of whether they are operating or not.
Regardless of the presence or absence of employees at an individual entrepreneur, you still have to pay contributions to the Pension Fund for yourself. There is no need to submit a report.
If an individual entrepreneur has employees, their rights cannot be infringed. When activities are not conducted and wages are not accrued, employees can be issued on leave without pay. In this case, reporting to the FIU will be zero and no contributions need to be paid.
Vacation is not always possible. In such a situation, you will have to pay wages, which means that you will have to calculate and pay taxes and contributions to funds.
Closing an IP is the only way out in order not to pay taxes and contributions. In the future, when circumstances change again, it will be possible to register again as an individual entrepreneur and resume activities.
At the same time, it is important to necessary actions that are prescribed by law. There are few of them.
Before closing the IP, it is necessary to resolve all issues with employees, counterparties and the tax office. You will need to transfer payments on all debt obligations and prepare the necessary papers.
AT preparatory actions includes:
After putting things in order, you can proceed to the next steps.
When closing an IP, the established application form P65001 is applied. The document may be completed by hand (in black ink). capital letters) or on a computer (Courier New, 18 font).
The application will need to indicate the full name, TIN and PSRNIP, as well as contact information and the method of submitting the document to the tax office. When submitting an application in person, the signature is put in the presence of an employee of the Federal Tax Service.
In addition to the application, a receipt of payment of the state fee is required. Its size is 160 rubles.
You can generate a receipt on the official website of the Federal Tax Service. To do this, you will need to fill in the required data. You can also get it at the territorial office of the tax office.
A receipt is paid at bank branches, in the Internet banking system or through a terminal.
Previously, it was necessary to attach a certificate from pension fund. Now this requirement has been abolished, since the Federal Tax Service can request the necessary information on its own.
It does not matter whether you paid a contribution to the FIU or not at the time of the closure of the IP. According to tax legislation, you can transfer the payment until December 31 of the current year.
Paragraph 1 of Art. 423 of the Tax Code of the Russian Federation:
The accounting period is a calendar year.
