How is the procedure for closing an IP through public services: necessary documents, procedure. How to close an IP online: step by step instructions What you need to do in advance

1.1. This document defines the policy of the Limited Liability Company "" (hereinafter referred to as the Company) regarding the processing of personal data.

1.2 This Policy has been developed in accordance with the current legislation of the Russian Federation on personal data.

1.3 This Policy applies to all processes for the collection, recording, systematization, accumulation, storage, clarification, extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data, carried out using automation tools and without the use of such funds.

1.4. The policy is strictly followed by the Company's employees.

  1. Definitions

personal data- any information relating directly or indirectly to a specific or identifiable natural person (subject of personal data);

operator- a state body, a municipal body, a legal entity or an individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite circle of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary suspension of the processing of personal data (unless the processing is necessary to clarify personal data);

destruction of personal data- actions, as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers of personal data are destroyed;

depersonalization of personal data- actions, as a result of which it becomes impossible to determine the ownership of personal data by a specific subject of personal data without the use of additional information;

personal data information system- a set of personal data contained in databases and information technologies and technical means that ensure their processing.

  1. Principles and conditions for the processing of personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legitimate purposes. It is not allowed to process personal data that is incompatible with the purposes of collecting personal data;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data, their sufficiency, and, if necessary, their relevance in relation to the stated purposes of their processing, are ensured.

7) The storage of personal data is carried out in a form that allows you to determine the subject of personal data no longer than required by the purposes of processing personal data, if the period for storing personal data is not established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. Processed personal data is subject to destruction or depersonalization upon achievement of the purposes of processing or in case of loss of the need to achieve these purposes, unless otherwise provided by federal law.

8) The Company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies the Company's representatives about changes in their personal data.

3.2. The company processes personal data only in the following cases:

  • the processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
  • the processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
  • the processing of personal data is necessary for the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
  • the processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
  • the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

3.4. The Company has the right to entrust the processing of personal data of citizens to third parties, on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of Start Law Company LLC undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ "On Personal Data". For each person, a list of actions (operations) with personal data that will be performed by a legal entity processing personal data, the purposes of processing, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing, as well as requirements for the protection of processed personal data data.

3.5. If the Company entrusts the processing of personal data to another person, the Company shall be liable to the subject of personal data for the actions of the said person. The person who processes personal data on behalf of the Company is liable to the Company.

3.6. The Company does not make decisions on the basis of exclusively automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests.

3.7. The Company destroys or depersonalizes personal data upon reaching the purposes of processing or in case of loss of the need to achieve the purpose of processing.

  1. Subjects of personal data

4.1. The company processes personal data of the following persons:

  • employees of the Company, as well as entities with whom contracts of a civil law nature have been concluded;
  • candidates to fill vacant positions in the Company;
  • clients of LLC Legal company "Start";
  • users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above personal data subjects authorized on the basis of a power of attorney.

  1. Rights of personal data subjects

5.1. The subject of personal data whose data is processed by the Company has the right to:

5.1.1. Receive the following information from the Company within the terms provided by the Law:

  • confirmation of the fact of personal data processing by Start Legal Company LLC;
  • on the legal grounds and purposes of processing personal data;
  • on the methods used by the Company to process personal data;
  • the name and location of the Company;
  • about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with Start Law Company LLC or on the basis of federal law;
  • a list of processed personal data relating to the citizen from whom the request was received and the source of their receipt, unless a different procedure for providing such data is provided by federal law;
  • on the terms of processing personal data, including the terms of their storage;
  • on the procedure for the exercise by a citizen of the rights provided for by the Federal Law "On Personal Data" No. 152-FZ;
  • name and address of the person who processes personal data on behalf of the Company;
  • other information provided for by the Federal Law "On Personal Data" No. 152-FZ or other federal laws.

5.1.2. Require clarification of their personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Demand the elimination of illegal actions of the Company in relation to his personal data.

5.1.5. Appeal against the actions or inaction of the Company to the Federal Service for Supervision of Communications, Information Technology and Mass Communications or in court if a citizen believes that Start Law Company LLC is processing his personal data in violation of the requirements of Federal Law No. 152- Federal Law "On Personal Data" or otherwise violates his rights and freedoms.

5.1.6. To protect their rights and legitimate interests, including compensation for losses and / or compensation for moral damage in court.

  1. Company Responsibilities

6.1. In accordance with the requirements of Federal Law No. 152-FZ “On Personal Data”, the Company is obliged to:

  • Provide the subject of personal data, at his request, with information regarding the processing of his personal data, or legally provide a reasoned refusal containing a reference to the provisions of the Federal Law.
  • At the request of the subject of personal data, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.
  • Maintain a Register of Personal Data Subjects’ Applications, which should record the requests of personal data subjects for obtaining personal data, as well as the facts of providing personal data on these requests.
  • Notify the subject of personal data about the processing of personal data in the event that personal data was not received from the subject of personal data.

The following cases are an exception:

The subject of personal data is notified of the processing of his personal data by the relevant operator;

Personal data is obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data obtained from a public source;

Providing the subject of personal data with the information contained in the Notice on the processing of personal data violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by the agreement, the party to which, the beneficiary or the guarantor of which is the subject personal data, another agreement between the Company and the subject of personal data, or if the Company is not entitled to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-FZ "On Personal Data" or other federal laws.

6.3. In the event that the subject of personal data withdraws consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said withdrawal, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. In the event of a request from the subject to stop processing personal data in order to promote goods, works, services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The Company is obliged to process personal data only with the consent in writing of the subject of personal data, in cases provided for by the Federal Law.

6.7. The Company is obliged to explain to the subject of personal data the legal consequences of the refusal to provide his personal data, if the provision of personal data is mandatory in accordance with the Federal Law.

6.8. Notify the personal data subject or his representative of all changes regarding the relevant personal data subject.

  1. Information about the implemented measures for the protection of personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of personal data, as well as from other illegal actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

  • determination of threats to the security of personal data during their processing in information systems of personal data;
  • the application of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems necessary to meet the requirements for the protection of personal data, the implementation of which ensures the levels of personal data protection established by the Government of the Russian Federation;
  • the use of information security tools that have passed the conformity assessment procedure in the prescribed manner;
  • evaluating the effectiveness of the measures taken to ensure the security of personal data prior to the commissioning of the personal data information system;
  • taking into account machine carriers of personal data;
  • detecting facts of unauthorized access to personal data and taking measures;
  • recovery of personal data modified or destroyed due to unauthorized access to them;
  • establishing rules for access to personal data processed in the personal data information system, as well as ensuring the registration and accounting of all actions performed with personal data in the personal data information system;
  • control over the measures taken to ensure the security of personal data and the level of security of personal data information systems.
  • an assessment of the harm that may be caused to personal data subjects in the event of a violation of the legislation of the Russian Federation in the field of personal data, the ratio of the said harm and the measures taken to ensure the implementation of the legislation of the Russian Federation in the field of personal data.

If the business is not profitable, it is closed. To do this, you need to go to various authorities, spend a lot of time and effort. Recently, the procedure has been simplified - it is allowed through the State Services.

Step-by-step instructions for closing an IP

It will not be possible to fully deal with the situation related to the liquidation of IP online. Before contacting the State Services portal, management will have to complete certain formalities:

  1. Take it to the tax office.
  2. Close the issue with taxes, contributions to the Pension Fund and the Social Insurance Fund
  3. Officially, by notifying the Employment Fund. If , this item is omitted.
  4. Deregistration of cash registers.
  5. - This item is optional, but desirable.
  6. Pay - you can transfer money directly from home, through the website of the Federal Tax Service, by bank transfer.

It will also be useful to deal with debts to counterparties.

It is impossible to close an IP on the Internet without an EDS - an electronic digital signature. In the absence of it, we recommend that you resolve this issue in advance. You can do this in the MFC My Documents. To do this, you will need to hand over your passport and its certified photocopy, PSRN, TIN and SNILS.

Often, entrepreneurs are interested in whether it is possible to close an individual entrepreneur through the State Services without visiting various authorities. The answer to this question is yes, but for this it is necessary to register on the website:

  1. Go to the online service page, click "Register".
  2. Enter your contact details, after which a code will be sent to SMS to confirm registration.
  3. Fill in information about yourself - full name, date of birth, SNILS, TIN, etc.
  4. Then you will receive an email with a message about registration on the site.
  5. Verify your account by clicking the link in the email.

After confirmation, you will have access to your personal account and a list of all possible actions. Next, you need to add information about the company. If there is no full registration at the State Services, indicating all the information about the physical. face the list of services will be limited.

A businessman must form a package of necessary documents - here's how to close an IP through the State Services:

  • a receipt that the state duty has been paid;
  • confirmation of deregistration in the FIU and the absence of debts.

It is possible to receive a set of documents remotely - by mail or the Internet.

Then you can proceed to the liquidation of the organization.

  1. Go to the portal of the State Service in the section "For Entrepreneurs".
  2. Select the item "Registration of legal entities. individuals and individual entrepreneurs.
  3. Select the service "State registration upon termination of activity by an individual as an individual entrepreneur".
  4. Attach scans of papers - receipts, confirmation of deregistration, statements.
  5. Wait for a response by e-mail. Make sure that all required fields are filled in - if the e-mail is not published, you will not receive a letter.
  6. Within a few days, a response will come from the Federal Tax Service, a certificate of termination of the entrepreneur's activities and an extract from the USRIP.

Read also


After the liquidation of the IP, the former businessman submits a declaration for his type of taxation:

  • - before the 25th day of the next month;
  • - even before the application is submitted;
  • with OSNO - within 5 days after the official termination of the organization.

If you close the IP, pay off the debts. Penalties and fines tend to accumulate, subsequently it will result in a considerable amount.

How much does it cost to close an IP in 2020

A receipt confirming the payment of the fee is a mandatory document. Without it, the liquidation of the business will be impossible. The amount of payment in 2020 is 160 rubles. You can generate a receipt yourself on the website of the Federal Tax Service.

The fee can be paid in cash and by bank transfer. In the first case, the receipt is printed and paid at the bank. It is possible to pay by bank transfer through several organizations by entering the details of a debit or credit card. Be sure to save the confirmation of successful payment.

How many IPs are closed by time

To avoid refusal to liquidate an individual entrepreneur, we recommend that you follow the rules described above. If the tax authorities make a negative decision, the inspector will give you an official notice explaining the reasons. In this case, after eliminating the shortcomings, repeat the procedure for closing the company.

After filling out and sending scans of all papers, the application review procedure begins. According to the standard does not exceed 5 days. After its expiration, the entrepreneur personally or by mail receives an extract that he is no longer registered. This information comes to the FIU from the tax office automatically. Previously, the entrepreneur was obliged to notify this organization himself.

If an entrepreneur has a debt to funds or counterparties, he is still liable for it.

Closing an individual entrepreneur through the State Services is not an easy task. It has many nuances and pitfalls - it all depends on what taxation system the company worked on and the presence of officially employed employees. Making a termination of activity through the State Services portal is not as difficult as it seems. The main thing is to clearly follow the algorithm of actions, prepare a package of required papers in time and fulfill all obligations stipulated by law.

The global economic crisis of recent years often becomes the main reason that pushes entrepreneurs to take such a step as closing a business or liquidating a business. Individual entrepreneurs are no exception. Although this organizational and legal form has some advantages in comparison with an LLC, cases of closing an individual business are not uncommon today.

The article provides detailed information on how to carry out the procedure for closing a business, what documents should be prepared, and you can also find out how the IP is being liquidated online. It should be noted that the question of whether it is possible to close an IP online is one of the most frequently asked by entrepreneurs, which is not at all surprising, since the presence of such an opportunity saves a businessman’s time and effort, and most importantly, frees him from the need to visit the tax service and other authorities.

Today, the public services website is in great demand among entrepreneurs, with the help of which Russians can perform many operations, in particular, apply for a passport, apply for a passport, pay fines and taxes, but you can find out if it is possible to close an individual entrepreneur through public services by reading the article.

The main reasons for the closure of IP

When deciding to liquidate a business, an entrepreneur argues his choice with the presence of certain reasons. The main circumstances leading to the closure of IP, today are the following:

  • objective reasons: the unstable financial situation of the entrepreneur, low profitability of the business, or no profit at all. As a rule, this turn of events is caused by an increase in the amount of rent, constantly growing inflation, which requires higher wages for employees, etc.;
  • subjective reasons: health problems, family difficulties, both financial and interpersonal. As a result, the individual entrepreneur does not have time for doing business and its development, this leads to its decline and unprofitability;
  • business expansion. If your business has outgrown the organizational and legal form in question, it becomes necessary to re-register it. This requires closing an existing enterprise and opening a new one, which can be done online on the public services website.

Also, the closure of the IP can be carried out on the basis of a court decision. Liquidation of a business through the court is possible in such cases:

  1. as a result of declaring the enterprise bankrupt;
  2. in case of repeated violation by the entrepreneur of the tax legislation, which led to the emergence of debts on mandatory taxes and fees.

Is it possible to close the IP on your own

Today, the market is full of offers for the provision of services for opening and closing a business, so you can use the services of one of these companies and entrust the procedure to third parties for a fee. However, you can do it yourself.

The benefits of doing it yourself include:

  1. Saving personal funds, which will not be superfluous under the circumstances. In the case of self-closing an IP, you will only have to pay a state fee, at the moment its amount is 160 rubles. There are no additional costs provided by law. If you still decide to use the services of a specialized company, in addition to the state duty, you will need to pay for the work of an intermediary;
  2. Simplicity and ease of implementation of the procedure, the ability to close the IP through the service of public services.

Closing an individual entrepreneur through public services: procedure, list of documents

Before proceeding directly to the procedure for closing an IP on the public services website, you will need to register in the system and prepare the documents necessary for the implementation of the plan, or rather their scans. An important nuance - the presence of an electronic signature. The lack of an impression prevents the procedure from being carried out via the Internet. In this case, you can close the IP in other ways:

  1. During a personal visit to the tax office;
  2. Through mail. Certify the application for the liquidation of the IP at the notary, attach the necessary documents and send a letter to the tax authority.

What documents should be prepared

Package of documents:

  1. Receipt confirming the payment of state duty. It should be noted that you can also pay the fee, the amount of which is 160 rubles, with the help of public services;
  2. Confirmation of the fact of removal of the applicant from the personalized account, as a rule, it is submitted by the corresponding letter;
  3. A completed application form, the format of which is established by law. It is imperative that you enter a valid e-mail address in the application, as notification of the decision of the tax service regarding your application is sent by e-mail. Data entry is carried out on the website online.

Closing an IP on the website of public services: step by step instructions

Business liquidation in 4 steps:

  1. Registration of an entrepreneur on the website of public services;
  2. Sending scans of the above materials to the tax authority;
  3. Receive notification by e-mail of the applicant (the e-mail address should be indicated in the application with personal data) that the submitted materials have been accepted. As a rule, the tax service accepts the materials sent, however, if there are errors and inaccuracies in the documents or the application itself, the IP may be denied the requirements. Then you should repeat the procedure, after correcting the errors. This will take additional time, so the initial filling of the application should be given special attention;
  4. Within 5 days from the date of receipt of the notice of acceptance of documents, the tax service must submit to the applicant a document certifying the liquidation of the IP.

Closing an IP through "Gosuslugi" is a fairly simple procedure. In general, this question is faced by many entrepreneurs who, for various reasons, decide to stop their own business.

Keep in mind that just closing the office is not enough. Termination of activities must be formalized by submitting an application and a package of documents. All this is necessary to confirm that the organization is liquidated.

Most often, the liquidation process is launched for personal reasons of the entrepreneur, but in some cases this can also happen by a court decision.

Below we will analyze in detail how to close an IP using the State Services portal. You will learn what documents will be needed, as well as understand what actions are required before closing. Information will also be provided on how to close an IP in other ways and what are the general terms for the liquidation of an enterprise.


Free legal advice


What documents are required? First, it is necessary to actually dissolve the company, settle organizational issues and solve problems with authorities (if any). After that, you need to collect documents that confirm the complete absence of activity. These include:
  1. Receipt stating that the state duty has been paid (its amount must be found in the Pension Fund of the Russian Federation, since the cost may vary depending on the type of activity of the entrepreneur).
  2. Help from the PFRF. If the individual entrepreneur worked personally (without employees), then the certificate should indicate that there are no persons in need of insurance. Otherwise, you will need a certificate stating that insurance premiums were paid for each of the employees.
  3. Certificate from a banking organization stating that the current account has been closed. This document is needed for those individual entrepreneurs who conducted business with foreign banks and opened an account abroad.

The main actions before the closure of the IP

The main actions before the closure of the IP involve the preparation and collection of the required documents. Be prepared for the fact that this procedure is quite troublesome and costly. It is very important to follow the correct sequence in order to minimize both time and material costs.

So, first you need to visit the PFRF to get help. An individual entrepreneur is obliged to make contributions for each employee (if any) and for himself, since he, in fact, is an employee of his own company. In principle, this can be done after the closure of the IP, especially if there were no other employees. But still, it’s better not to deviate from the algorithm in order to get documents easier.

The issue with the PFRF is resolved. Now you need to visit the bank to close the current account. If you have an account in a foreign bank, you will also have to take a document on closing the account from there. If you do not close it, but try to hide its presence, then an administrative fine will follow if it is discovered.

Remember that you need to go to the bank after all issues with the PFRF are resolved. As a result, the last movements on the account are the payment of insurance premiums.

In conclusion, you need to visit the tax office to file a declaration with it. The last to fill out an application for the termination of the activities of the IP.

On our website you can familiarize yourself with the application template and, if necessary, download it for a more detailed study. An application is submitted with the collected package of documents personally. If the closing procedure is carried out online (through the State Services website), it is necessary to back up the paper with an electronic signature in order for the application to be accepted.

Step-by-step instructions for closing an IP online through "Gosuslugi" in 2018

The step-by-step instruction for closing an IP online through the State Services in 2018 is easy to follow, but it is important to understand that applications are not directly registered through the portal. Documents will have to be submitted through the official website of the tax. Only a registered user can do this. It is impossible to go through the registration procedure directly on the tax website (this function has been canceled), but you can log in using the State Services portal, from where the account and all information will be transferred automatically.

Worth knowing! When performing the procedure for closing an IP online, a discount on the payment of state duty in the amount of 30% is provided. You need to pay online. If you have already paid the state duty, you will need to attach a scanned receipt to the documents.

The algorithm for closing an IP using the tax website is as follows:


It is advisable to do everything personally, without resorting to intermediaries, in order to avoid significant spending and deception.

Free legal advice

Deadlines for the liquidation of individual entrepreneurs after contacting the "Gosuslugi"

The terms for the liquidation of an individual entrepreneur after applying to the "Gosuslugi" are five working days from the date of sending the document for consideration. After five days, the entrepreneur will be deregistered, he will be provided with a USRIP record sheet.

In fact, it is not difficult to close an IP. The most troublesome thing is the collection and preparation of documents. Keep in mind that in some cases, a refusal to close the IP may come. In this case, he will be motivated. You need to familiarize yourself with the motivation, and then appeal the decision or re-send the application, attaching the missing documents.

If you have any questions, consult a lawyer

(free of charge, around the clock, seven days a week):

  • MOSCOW: 8 499 938 49 42
  • ST. PETERSBURG:

Every Russian citizen has the right to carry out entrepreneurial activities, regardless of age, work experience, legal status and social origin. A prerequisite is his desire to work and receive a certain remuneration for his work. The legislator provided the opportunity to obtain it, simplifying the procedure for registering entrepreneurship.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

General concepts

Entrepreneurial activity is recognized as unlawful if it is carried out without passing the state or without obtaining a license, with the assumption of violations of the rules on licensing.

What it is

Under the wording "IP" refers to an individual entrepreneur who carries out commercial activities without creating a legal entity.

In essence, an individual entrepreneur is a person who carries out it for profit by registering his business with state bodies. He personally chooses the type of activity, based on his abilities and inclinations.

As a rule, in order to conduct commercial activities, an individual entrepreneur does not need to be taken to the premises, to open an office, or to acquire a land plot. The types of commercial activities of individual entrepreneurs are diverse and strictly individual.

To whom does it apply

The scope of activity depends on the individual qualities of a person, his abilities. For example, serving the population as a taxi driver, copywriting, providing services for the production of repair work.

Every adult Russian citizen who is recognized as capable can become an individual entrepreneur. In some cases, an individual entrepreneur opens a capable minor who has reached the age of 16, which is not prohibited by the legislator.

It is also allowed to create IP for foreign citizens who live within the Russian state.

The norm is enshrined in the provisions of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs". The act was issued on August 8, 2001 under the number 129-FZ.

Where to go

Economic activity begins with the opening of an individual entrepreneur by submitting an application to the district department of the FTS inspection for. In the same way, you need to do it when you close it, if there was no need to receive income.

Some citizens close their activities to its unprofitability, when income does not cover expenses.

The Inspectorate of the Federal Tax Service performs the functions of the state in accordance with the norms of legislative acts. It registers an individual entrepreneur on the basis of an application submitted in the prescribed manner.

Closing IP via the Internet

General questions on the closure of an IP are provided for in civil law. Its provisions explain the procedure for the implementation of the procedure, set the rules for each of its stages.

In accordance with the regulations, an individual entrepreneur must submit applications for him if he does not see a way out of the crisis situation that has arisen due to a deterioration in his financial condition.

Required conditions

According to generally accepted rules, the closure of an IP is carried out when certain circumstances are formed.

These include:

In all other cases, the decision to close can be made on a voluntary basis by an individual entrepreneur personally.

What documents need to be submitted

The procedure for closing the IP is carried out by the inspection of the Federal Tax Service in the application form. A number of documents are attached to the application, drawn up on a form with a unified form -.

The list of documents required for closing can be found on the website of the Federal Tax Service, which contains information on the activities of economic entities. There is also an application form.

Documents to be submitted to the Tax Inspectorate:

Indicators Description
The passport identifying the identity of the applicant
Certificate of registration as an individual entrepreneur —
Money orders certifying the timely payment of taxes and fees from the time of the last inspection to the time when the application for closing the IP was submitted
Extract from the Unified State Register of Individual Entrepreneurs —
Certificate of individual taxpayer number —
Registration document in the mandatory pension system
on the payment of the state fee in the amount of 160 rubles

In some departments, inspections of the Federal Tax Service require the presentation of an official paper certifying the absence of debts in the FIU, FSS, FFMOS.

The circumstance forces the IP to clarify the list of documents that are submitted for its closure. But he can close down his business activities, regardless of the presence of debts.

Step-by-step instruction

In most cases, the FTS inspectorate refuses to consider an application for closing an IP if information is not provided on the transfer of pension contributions to the FIU.

The sequence of actions of an individual entrepreneur when closing business activities:

Indicators Description
Preparation of documentation to the closing procedure
Repayment of all types of debts with the subsequent submission of reports to the inspection of the Federal Tax Service
Notification to the FIU about the closure of the IP transfer of information regarding the payment of insurance premiums, a report for the last month of his work
Termination of contracts and agreements in force at the time of the IP closing with contractors
Execution of obligations which were assigned to individual entrepreneurs under separate agreements concluded with creditors
Execution of obligations before the FSS, PFR, FFOMS
workers in accordance with established standards
Notification to the SZN body with the transfer of the list of dismissed workers in which the qualification, specialty and size are indicated by name
Obtaining a certificate issued on a form with a unified form on the implementation of state registration, according to which the IP is considered closed
Obtaining an extract from the USRIP on deregistration
closure —

In total, the closure of the IP takes 5 working days if the above measures are completed. The specified period may be extended indefinitely if there are difficulties with the submission of reports to the relevant authorities.

Features of the procedure

Entrepreneurial activity as an "IP" has a distinctive feature. Its essence lies in the responsibility for obligations with all the property that belongs to him.

In accordance with the norms of legislative acts, property that cannot be levied on is excluded from it. The circumstance is a significant drawback of doing business in the person of an individual entrepreneur.

The main distinguishing feature of the insolvency of an IP is the failure to fulfill obligations to creditors and the failure to make fixed payments for a period of 3 months.

The term is counted from the day when they should have been executed. In addition, the amount of his obligations must exceed the total value of the property owned by the individual entrepreneur.

Another feature is the procedure for filing an application for recognition of bankruptcy of an individual entrepreneur.

It is considered by the arbitration court, where the application is submitted:

  1. IP personally.
  2. Lenders.
  3. Authorized body.

He has the right to suspend or postpone the consideration of the bankruptcy case for a period equal to one month.

The time is intended for taking measures to conclude with creditors or an authorized body, to carry out full settlement with them of obligations.

The legislator provided the IP with the opportunity to close the IP through the State Services, the official website of which is located on the Internet.

In order to fulfill the intention of the individual entrepreneur, he must register on it, after which he will gain access to his personal account.

On its opened page there is a menu with services that are provided on the portal. The individual entrepreneur must select the menu that suits his situation, fill out the forms and send them.

The system will process the information provided and transfer it to the inspection department of the Federal Tax Service, where the individual entrepreneur is registered.

Notification of the date of receipt of the certificate of closure and extract from the EGRIP is sent to the applicant's email.

His address is indicated in the application, which was sent through the portal of state and municipal services. But for the implementation of the intention, an electronic digital signature is required.

Video: how to close an IP

Important nuances

When an individual entrepreneur carries out commercial activities without passing state registration, a measure of influence is applied to him.

It is presented as an administrative responsibility. In some cases, criminal liability is applied, so the IP should comply with the norms of legal acts.

It provides for arrest for up to six months or the imposition of a fine:

An excess of income received by 1,500,000 rubles is regarded as a violation on an especially large scale.

In such a situation, the amount of the fine is from 100,000 rubles to 500,000 or equal to the amount of the convict's income, which is accrued to him for a period of one to three years.

In exceptional cases, individual entrepreneurs are subject to criminal liability in the form of imprisonment for up to 5 years.

In this case, a penalty may be imposed in the amount of:

An individual entrepreneur is declared bankrupt in accordance with the innovations provided for by the Federal Law, if he has formed a debt to creditors in the amount of 500,00 rubles in 3 months.

In such a situation, the following measures are applied:

In accordance with the provisions of regulatory legal acts, the IP is not closed through the MFC. The phenomenon is connected with the wishes of the Federal Tax Service Inspectorate to personally exercise control over the closure of the IP without the intervention of intermediaries.

In addition, the transfer of documents to the MFC with a delay leads to the delay of the procedure for an indefinite time. It should be noted that in some regions, MFCs provide such services in agreement with the departments of the Federal Tax Service.

What is regulated

There is no separate legal framework that regulates the activities of individual entrepreneurs, since it is not provided for by the legislator.

Due to this factor, regulation is carried out by the provisions of individual chapters and articles of various laws of federal and local significance, by-laws.

For example, the definition of the legal status of an individual entrepreneur is given in civil law, and the procedure for its registration is provided for by the Federal Law:

Number Description
No. 129-FZ

The economic activity of the IP, the procedure for its opening and closing are regulated by the provisions of the Civil Code of the Russian Federation.

It notes that “an individual entrepreneur can carry out any type of activity that is not prohibited by the legislator. The exception to the rule is small businesses, which are subject to restrictions.”

Each individual entrepreneur must be registered at the place of residence, although in fact he has the right to carry out his activities in any locality.

At the same time, he is allowed to have an unlimited number of points for doing business. In addition, the legislator did not impose restrictions on the amount of income received by IP.

The federal law:

Number Description
The act was issued on October 26, 2002 under the number 127-FZ

The legislator introduced the provisions “On the bankruptcy of individuals” into it separately.

In accordance with the act establishes the grounds for declaring the debtor insolvent, that is, bankrupt.

Its instructions regulate the procedure and conditions for applying measures to prevent insolvency, the procedure and conditions for conducting procedures that are applied in a bankruptcy case, and other relations that arise when a debtor is unable to fully satisfy the claims of creditors.

The Act specifically introduced the chapter “Bankruptcy of a Citizen”, which enshrined the right of an individual, his creditors to apply to the Arbitration Court for official recognition of bankruptcy.

Its provisions define the features of the procedure, its application to individuals.

In addition, the legislator provided for in it measures to restructure the debt, that is, to extend its maturity, the possibility of concluding a settlement agreement.

Resolution of the Plenum of the Supreme Arbitration Court:

It states that the composition and amount of monetary payments must be determined on the day of applying to the Arbitration Court.

The norm is extended to all types of obligations, including those formed before the adoption of an application for declaring an individual entrepreneur bankrupt.

Adopted on December 30, 2001 under the number 197-FZ. Its main goal is to establish state guarantees for Russian citizens, which are aimed at ensuring their constitutional right to work.

Its main tasks are to create the required legal conditions that allow you to achieve the most optimal options for reconciling the interests of the parties to labor relations.

 

It might be useful to read: