1. Collect debts
If customers do not end up with you to calculate costs bother with it in advance. When you close the PI and the bank account, which worked as an entrepreneur, get old debts will not be easy. We'll have to come up with alternative ways of transferring money, such as your personal card. But if it finds the tax, it may consider what is happening illegal business. So what is going to work a long time until you have the status of IP.
2. Calculate with contractors and contractors
closing SP It does not remove the obligation for the debts of a businessman. Them it still may recover, however, have both physical persons. If lenders will bring the case to court and won, the bailiffs will describe personal property and freeze the account. The prospect of a bleak, so the debts must be paid.
And to make it better before the close of IP and settlement account - to avoid having to come up with clever schemes to transfer money.
3. dismiss workers
Of course, this step is necessary only if the entrepreneur has employees. You have to do the following:
- Notify the employment service of the decision to close the IP and the forthcoming layoffs. Submitting agency employee dataWho lose their jobs.
- Inform employees of dismissal in a written form under the signature of two weeks before the day of X, if labor contract It provides otherwise.
- prepare order the termination of an employment contract with an employee in connection with the closure of IP. Secure data about the document in the register of orders on staff. To familiarize the employee with a document - under the signature.
- compose note-calculation, According to which will be solved all financial issues with an employee.
- Make a record of the termination of the employment contract in the work book and a private matter of the employee.
- Settle with him. To give him a work book, certificate of 2-PIT for the last year and a document about income for the last 2 years.
Subsequently will pay the insurance premiums for the employees - they must be listed in the 15-day period. More details can be found in a separate material Layfhakera. Then you need to pass the reports:
- the tax - 6-PIT and payment on insurance premiums;
- the Social Insurance Fund - the calculation of accrued and paid insurance contributions in the form 4-FSS;
- Pension Fund - information on insured persons on forms SCB-M and BCR-EXPERIENCE.
4. Remove the Registry online cash
The tax you need to provide:
- statement the withdrawal of cash registers with the registration, indicating the reason;
- report on the closing of the fiscal drive.
This can be done via the website of the tax or in person. Keep in mind: to apply remotely, you need an electronic signature. If the old expired, for receiving a new will have to pay, so it would be cheaper to go to the inspection of their own.
To withdraw cash from the register at the tax has 10 days.
5. Pay the state fee for the closure of IP
During the procedure will have to pay 160 rubles. Platozhku can be formed on website FTS, make money - through the site or through the bank. Receipt of payment will come in handy at the next stage.
6. Post documents for closing the tax
You should contact the Federal Tax Service Inspectorate where you registered IP, and pass:
- statement on state registration of the termination of a natural person acting as SP;
- receipt on state duty payment;
- Optional - document confirming the submission of information about an individual's personal account and the insurance premiums to the Pension Fund (the tax may request data and your own).
It can be done:
- in person at a tax or through a multifunctional center;
- Operation through a notary or the tax attorney through the MFC;
- across "Public services";
- across site FTS;
- Mail (registered letter with a list of contents and notarized signature on the application).
7. Take the documents from the tax
On the sixth working day after the submission of the documents you will be able to pick EGRIP recording sheet (Unified State Register SP) on the registration of the business activity. When applying through the MFC process will take 11 days: the deadline time is added to the transport document and the tax back.
If you are denied in the closing PI, you will receive a document with the reason for this. Perhaps there is an error in the papers. We'll have to redo everything and apply to the inspection again.
8. Close the bank account
Please contact your bank. There you orient how to apply for closing current account. If it were money, you give them - to clean all the funds in advance is not required.
9. Payment of an insurance premium
It is a question of contributions for pension and compulsory health insurance for themselves. You have 15 days from the closing of IP registration, to pay off debt. Contributions are calculated on the basis of actually worked months and days.
10. Pass the declaration and pay taxes
Much depends on the selected taxation system.
- If you are on the patent, nothing else to do. But you can count the cost in proportion to the time worked and ask for a refund of overpaid.
- If the simplified taxation system, pay taxes and need to pass a declaration before the 25th of the month following the closing date of the SP.
- If you pay a single tax on imputed income, the declaration must be submitted no later than the 20th day of the following month, pay taxes - not later than the 25th day.
- If you sheathe on the tax system, the declaration of a 3-PIT served within five days from the date of Closing SP, VAT declaration - not later than the 25th of the month following the quarter in which you PI closed. Taxes must be paid within 15 days after entry in the EGRIP.
11. Gather all the documents and put them in a safe place
The tax can check you out, even if the IP does not exist. In this case should be in possession of all the papers on past activities: a statement of closure of IP, contracts, invoices, statements. All this must be kept for four years. The documents on the payment of insurance premiums do not dispose of a further six years.
- How to declare itself bankrupt
- How much debt to pay and not go crazy: 5 Rules for entrepreneurs
- How to withdraw money from business
- Why you do not need to start a business, or Freedom to be an employee
- How do you determine that your business relationships are toxic