Is it possible and how to close the IP in another region. How to proceed in order to close the IP through the MFC Can the MFC be refused

Young entrepreneurs who value their time and hate queues and bureaucracy most often seek to find out whether it is possible to register an individual entrepreneur through the MFC - and as you know, the Tax Service of Russia is famous for the bureaucracy. The term for registering an individual entrepreneur when applying directly to the Federal Tax Service can be shamelessly extended due to the "eternal workload" of tax inspectors. Is the MFC a worthy alternative to the branch of the Federal Tax Service and is the center able to quickly solve the problems of start-up entrepreneurs?

Is it possible to open an IP through the MFC?

Registration of IP through the MFC is feasible. About whether it is possible to open an IP in the MFC, it is even written on the official website of the Federal Tax Service www.nalog.ru in the section "Procedure for registration of IP".

The procedure for registering an individual entrepreneur through the MFC differs very slightly from a similar procedure in the Federal Tax Service. The stages are like this.

Preparation of documents. The applicant will need a passport (original and a photocopy), a PD-4sb receipt certifying that the applicant has paid the state fee, an application form P 21001 for opening an individual entrepreneur. At the MFC, employees themselves provide the application form and help with its completion.

Entrepreneurs who believe that registering IP through multifunctional centers is more expensive than through the Federal Tax Service are mistaken. The amount of the state duty is the same - in any case, the applicant pays 800 rubles. You can pay the fee at any branch of Sberbank.

An optional document when registering an individual entrepreneur is a statement on the choice of any tax system - for example, the simplified tax system. If the entrepreneur does not provide such an application, the IP will be taxed under the OSNO system.

Choosing a specific center and visiting it. Through the Internet portal of the MFC, you can make an appointment on a specific day and time - this is a useful option for fans of punctuality who do not want to waste a single minute in queues.

Getting a receipt. It is issued to the applicant or his representative. A copy of the receipt is sent by mail to the home address.

Obtaining documents evidencing the opening of IP. If all the documents are filled out correctly, it will be possible to register an individual entrepreneur through the MFC in just 5 days. After this period, the applicant will be able to pick up the finished USRIP record sheet. If an error is found in the documents, the applicant will have to apply for registration again.

The certificate of registration with the Federal Tax Service has not been issued to individual entrepreneurs since the beginning of 2017.

Registration of an individual entrepreneur through a multifunctional center looks like the most suitable option for entrepreneurs for a number of reasons.

Efficiency. With the introduction of electronic queues, the waiting time for service turned out to be limited to 15 minutes - this is a fantastic indicator for a state organization. The Federal Tax Service has not yet guessed to integrate electronic queues.

High level of service. Be sure that you will be greeted at the MFC with a smile and a sincere desire to help. In the offices of the Federal Tax Service, the employees are not so disposed towards visitors - still, because the work is always up to the throat!

Convenient work schedule. Multifunctional centers can also be visited in the evening, after work, because they usually work until 20-00. To visit the office of the Tax Service, you will definitely have to ask for time off: the Federal Tax Service stops receiving visitors at 17-30 and does not work on Saturdays and Sundays.

The MFC also has a drawback compared to the Federal Tax Service: the employees of the center are not able to provide the entrepreneur with comprehensive information on taxation systems, since they are not experts in this area. However, this rarely becomes a problem: entrepreneurs are progressive people, they themselves are able to “google” the question of interest on the Internet.

Is it possible to close an IP through the MFC?

Businessmen rarely think about whether it is possible to close an individual entrepreneur through the MFC: it is assumed that if it is allowed to register a company through the center, then liquidating it is as easy as shelling pears.

This point of view is wrong It will not work to close the IP through the MFC. If in the section “Procedure for registering an individual entrepreneur” on the website www.nalog.ru it was mentioned the possibility of taking documents to the center, then in the section “Termination of the activities of an individual entrepreneur” there is not a word about the MFC. Why don't the tax authorities allow companies to close through multifunctional centers?

The legislation gives the Tax Service only 5 days to terminate the activities of an individual entrepreneur. If the center delays sending documents to the Federal Tax Service, there will be a delay, and “all dogs will be released” precisely to the tax authorities.

The MFC cannot carry out all the necessary checks - in particular, checking the reporting to the FIU and checking the activities of the individual entrepreneur for illegal transactions.

It is worth saying that some MFCs, contrary to the will of the tax authorities, announce the service of terminating the activities of individual entrepreneurs. Even in this case, you should not apply for the liquidation of a business to the center - the Federal Tax Service may refuse to register an application, and this will lead to a waste of time and money (160 rubles - the amount of state duty).

Open an individual entrepreneur through a multifunctional center - you are always welcome; The Federal Tax Service will never prevent an entrepreneur from trying to pay taxes. But it will be possible to liquidate the company only by contacting the Tax Service. The closure of an IP involves the performance of a number of checks that, alas, other organizations, in addition to the Federal Tax Service, cannot afford.

Each individual entrepreneur at any time may decide to terminate his activities and liquidate the established business.

The reasons for liquidation can be different: from changed personal circumstances to a court ban on entrepreneurial activities.

Regardless of the owner’s motives, it is possible to close an IP either independently or through public service centers. Since 2007, multifunctional centers (MFCs) have been organized in the Russian Federation, freeing citizens from the need to run around the authorities for certificates and permits. Now you can solve a lot of civil law issues, which is called "one-stop shop".

The procedure for closing an IP through the MFC

Previously, many entrepreneurs were forced to turn to intermediary organizations that help collect a package of documents and formalize the liquidation of a business. With the advent of the MFC, the procedure for closing an IP has become much easier, so that small businesses no longer need to pay money for the services of intermediaries. In fact, the multifunctional center assumes all intermediary duties between the entrepreneur and the state control bodies.

Package of documents

The process of liquidating an enterprise begins with the collection of the necessary papers:

Application for the closure of the IP. This is the P26001 form, in which you need to indicate: full name, TIN, registration number of an individual entrepreneur (OGRNIP), e-mail address, contact phone number, a note on the notification method. And you also need to indicate the person who will receive the package of documents after the completion of the procedure and put his signature.
Power of Attorney for the MFC (a standard document drawn up in accordance with the requirements of the laws of the Russian Federation, allowing an MFC employee to make requests, process information, change the status of an enterprise, etc.).
Passport and copies of all its pages.
TIN of the entrepreneur with a copy.
Receipt for payment of state duty.
A power of attorney for a third party, if the documents are not submitted personally by the entrepreneur.

In some cases, a closing businessman will have to take additional steps.

If the activity of the enterprise was carried out using a cash register, then the KKM must be deregistered by providing a registration card and a passport of the device to the tax service.

For licensed activities, it is necessary to surrender the license, close the bank account of the enterprise.

Submission Options

There are several ways to submit documents to the MFC.

First– to appear in person at the department of the multifunctional center. If the personal presence of the entrepreneur for some reason is impossible, you can send a package of documents by registered mail, but you need to draw up an inventory of the attachment.

You can use the services of a trustee or an intermediary organization and not waste time at all on the procedure for liquidating an individual entrepreneur.

IMPORTANT!If an entrepreneur wants to use the services of an intermediary when closing his business, he will have to pay for a notarized power of attorney in the name of the selected person.

Another way to submit documents to the MFC is to scan the collected documents and upload them through the resource on the MFC website (if such a service is supported in the chosen center). When submitting documents through the Internet portal, the head of the closing organization must certify his application with an electronic signature.

Application processing time

The procedure for liquidating an individual entrepreneur through a multifunctional center will take up to eight working days. For comparison: if you close business activities directly through the Federal Tax Service, the processing time of the application will be reduced to five days.

The reason for the increase in the waiting period is as follows: the duty of the specialist of the center is only to accept and prepare a package of documents. Further, the application is sent all to the same Federal Tax Service, where the IP closing is registered.

ATTENTION!If an individual entrepreneur has not provided a certificate from the Pension Fund to the MFC, the Federal Tax Service, in turn, will send a corresponding request, which may extend the processing of the application.

IP closing fee

Like any legally significant action, the liquidation of an individual entrepreneur is subject to state duty.

The amount of the state duty for closing an IP for 2018 is 160 rubles.

You can pay the state fee at any office of Sberbank or on the official website of the Federal Tax Service. With the help of the "Payment of state duty" service, you can generate and print a receipt for payment without leaving your home.

How to close an individual entrepreneur with debts through the MFC

MFC employees do not check the debts of a closing enterprise. Therefore, the specialist of the center in any case will accept the package of documents and initiate the registration procedure.

That is why the Federal Tax Service does not welcome the appeal to the intermediary services of the MFC. The tax service is obliged to accept each package of documents sent by a state organization and conduct an appropriate check on it, which adds paperwork to employees.

Closing problems may begin later, at the stage of checking the Federal Tax Service:

Tax debts. The most unpleasant situation for an entrepreneur, since the law obliges to pay off tax debts before the liquidation of the business begins.
Debts to the Pension Fund, Social Insurance Fund, employees or creditors. All these debts are not grounds for refusing to close the organization. However, an individual entrepreneur should remember that all unpaid debts of an individual entrepreneur are transferred to an individual. And the Pension Fund and the Social Insurance Fund have the right to collect debts through the courts, as well as former employees of the enterprise.

Possible reasons for refusal to accept documents

The situation when an employee of a multifunctional center refuses to accept documents for processing is a rather rare occurrence.

Several reasons for not applying:

absence of a receipt for payment of state duty;
incorrect execution of a power of attorney for a representative; lack of power of attorney;
the presence of errors, misprints, other differences between the data of documents and information about the entrepreneur in the Unified State Register;
violation of the registration regulations in extra-budgetary funds;
incomplete or incorrectly executed package of documents.

Other nuances of closing an IP through the MFC (pros, cons)

For the convenience of citizens, MFCs are equipped with an electronic queue system, a preliminary appointment by phone and via the Internet has been introduced. Thus, the time spent on the transfer of documents to a specialist ranges from 15 minutes to half an hour.

In many localities, an extended working day of the center is practiced - until 20:00. The head of the enterprise does not need to break away from business in the middle of the working day.

The multifunctional center is designed to ensure that the citizen has the opportunity to solve several bureaucratic tasks at the same time. The center's specialists advise in detail the citizens who have applied at each stage of paperwork.

IMPORTANT!The liquidation of your business can be executed not only at the place of registration of the owner, but also in any region of Russia. The procedure for submitting documents in this case is no different from the standard one.

The policy of state social security authorities provides for a strict selection of personnel (for example, one of the conditions is compulsory higher education), so every citizen can count on a high level of service and courtesy of the center's employees.

Perhaps the only drawback of service in a multifunctional center is the fact that its employees are narrow specialists. Consequently, they may not always be able to provide detailed advice on any specific third party requirements.

Terminate activities as an individual entrepreneur (IP) (MFC), in which they will accept the corresponding application and transfer it to the tax service (FTS).

To, you need to find out if there is such a service in it, and then submit. It must be accompanied by a document confirming that the individual entrepreneur submitted the necessary “pension” reporting to the FIU. The MFC will send an appeal to the Federal Tax Service, and after seven working days the activity of the IP will be terminated.

Is it possible to close an IP through the MFC

The liquidation of an individual entrepreneur is carried out by the Federal Tax Service at the request of an individual entrepreneur. You can submit it through the MFC (according to Part 1

IMPORTANT

It is not possible to close an IP in all MFCs. This is possible if the center in this city (region) has entered into an agreement with the Federal Tax Service on the provision of the relevant service.

You can close the IP through the MFC only in that region in which the IP was registered, because the centers interact with the Federal Tax Service at the level of the subject of the Russian Federation.
If the business has moved, then you will either have to submit documents to the Federal Tax Service via the Internet, or through a representative with a notarized power of attorney.

The MFC accepts the application and documents and sends them to the department of the Federal Tax Service, which removes the individual entrepreneur from the register and removes him from the register of individual entrepreneurs. After that, the tax service sends documents on termination of registration to the former entrepreneur by e-mail and to the center.

MFCs work on the principle of "one window", in which the applicant applies for a service, provides everything that is required of him according to the regulations, and after a certain time receives a result - the service is completed or refused. At the same time, the applicant himself does not participate in the interaction of the multifunctional center and the Federal Tax Service.

You can close the IP if there is a debt

All the reasons why the Federal Tax Service does not register the liquidation of an individual entrepreneur are listed in Art. 23 of Law No. 129-FZ, and there is no indication of a ban on registering the termination of an individual entrepreneur in case of debts. The debt after the liquidation of the IP will not disappear, but will be transferred to the individual.

Closing an IP through the MFC: step by step instructions

To close an IP through the MFC, you must:

Check whether it is possible to send documents for the liquidation of IP through the MFC at the place of residence.
Gather documents required by law.
Apply.
Within 7 working days, receive an EGRIP entry sheet and a notice of deregistration as an individual entrepreneur by e-mail.

You can find out if the MFC accepts applications for the termination of the activities of an individual entrepreneur when you visit it or in the single system "My Documents".

The term for closing the IP through the MFC will be no more than seven working days:

one working day - the MFC sends the documents to the Federal Tax Service;
five working days - the Federal Tax Service considers the application and makes changes to the register of individual entrepreneurs;
one working day - the Federal Tax Service sends the USRIP record sheet in electronic form to the applicant and to the MFC.

If desired, the former individual entrepreneur can receive a printed record sheet - the MFC must, at his request, issue a paper document that confirms the content of the electronic one. State duty for the liquidation of IP not charged if you close the IP through the MFC.

Attention

According to paragraphs. 32 p. 3 art. 333.35 of the Tax Code of the Russian Federation, the fee does not need to be paid if documents are sent to the Federal Tax Service in electronic form. The MFC sends an application to the registration authority in electronic form (paragraph 3, part 1, article 9 of the Federal Law of 08.08.2011 No. 129-FZ).

What documents are needed

The list of documents required for the termination of activities as an individual entrepreneur is established in Art. 22.3 of Federal Law No. 129-FZ. According to it, in order to terminate an individual's activities as an individual entrepreneur, the following will be required:

application in form P26001;
a document confirming that the individual entrepreneur transferred information about his employees and himself to the FIU for accounting in the system of compulsory pension insurance.

Confirmation can be submitted in the form of a certificate on the provision of personalized accounting information to the Pension Fund. It can be ordered during a personal visit to the FIU or via the Internet in the document ordering service. The certificate will be issued within two business days.

You can submit one application without other documents - in this case, the Federal Tax Service itself will request them from the Pension Fund (PFR). But in some cases, the registrar may refuse to close the IP due to the fact that the applicant did not provide all the documents.

The application is being filled out.

Turning to the specialists of multifunctional centers regarding the registration of liquidation of entrepreneurship, Russians are faced with many questions.

Let's consider what documentation needs to be prepared in order to close an IP through the MFC, what is the liquidation procedure - and we will tell you under what circumstances they may refuse to register the closing of an IP.

A complete list of documents for closing an IP through the MFC

To register the liquidation of a company, a citizen must collect a documentation package.

It will include the following papers:

A copy of the Russian passport, all its pages.
A power of attorney issued to an employee of a multifunctional center so that he can deal with paperwork. You can write it in the center.
A copy of the TIN of the applicant-businessman.
State fee payment receipt.
Power of attorney for a representative, if instead of the applicant he contacts the MFC. The power of attorney must be notarized.
Application for closing an IP in a special form No. P26001. It is also issued on the spot, when applying. We will tell you how to apply in the next article.

In addition, other documentation may be required. We have listed the main papers that will be needed when closing a business.

Step-by-step instructions for the liquidation of IP in the MFC - an algorithm of actions

In order to register the liquidation of an individual entrepreneur in a multifunctional center, you need to follow the following instructions:

Step 1. Collecting the documentation package

We have listed the documents that need to be prepared above.

Step 2. Writing an application for registration of closing

You can fill it out yourself, or you can transfer this obligation to an employee of the MFC.

As a rule, the application is drawn up on a special form, so it is most often filled out at the center's office.

Step 3. Submission of documents to the MFC

In the same place, you will have to issue both an application and a power of attorney.

Step 4. Payment of the state duty

The fee is 160 rubles. for 2018.

Step 5: Get notified

The office worker must give you a notice that will tell you the approximate date the document will be ready.

The term for consideration of applications and registration of the liquidation of the company through the MFC is 8 days.

Step 6. Obtaining a certificate confirming the closure of the IP

Upon registration, a USRIP record sheet is issued, its form is No. Р60009.

Before you go to the center, pay attention to some nuances.

Pay taxes and fees.
Pay off all debts that the entrepreneur has.
Calculate all the employees who worked in the firm.
Report to the FTS.
Close a current account in a banking organization, if it was opened in the name of a businessman.
Deregistration of cash registers.

If you have not done this, and have debt obligations, then you may have problems closing the business.

Is it possible to close an individual entrepreneur with debts through the MFC, and what to do in such a situation?

It is impossible to liquidate an enterprise that has debts. The businessman will have to first pay all debts, fines, penalties- and only then go to the multifunctional center with a request to register the closing of the company.

Debts from individual entrepreneurs can be formed in such instances:

FSS. Insurance fees must all be paid. In an institution, a citizen must obtain a certificate that he does not have debts to the Social Insurance Fund.
FIU. The Pension Fund also issues a certificate when all debts are paid.
banking organization. If an entrepreneur has taken a loan or a loan for the work and development of the company, then he must pay it back. Lenders can recover the amount through the judicial authorities.
FTS. Before the tax service, debts can also form. They should be paid before you contact the MFC. The Tax Citizen must receive a declaration.
Also, debts may appear to employees of the company, if the entrepreneur employed the staff.
To other organizations that provided services in accordance with contractual obligations. The entrepreneur must pay the amount for the work that he was rendered.

All obligatory payments and debts must be paid before the start of the procedure for closing the company and individual entrepreneur.

Otherwise, according to the law, then an individual will be responsible for them - and pay.

State duty, cash register when closing an individual entrepreneur through the MFC

In 2018, the state fee for registering the liquidation of a company and individual entrepreneur is 160 rubles. The entrepreneur must pay it at any banking organization after submitting documents to the center.

It's best to keep a copy for yourself.

The Russian must submit the original receipt to the MFC, and the specialist will send it to the Federal Tax Service.

By the way, in the tax service it will be necessary deregister the cash register if the entrepreneur used it. To do this, you will need to submit documentation to the Federal Tax Service for a cash register - a cash register passport, as well as write an application for deregistration of equipment.

A ready-made application form for deregistration of a cash register when closing an IP can be free

The deregistration period is 5 days.

You can submit documents in person, or by mail, or through the State Services portal.

Can they refuse to close an IP in the MFC - the main reasons for refusals

The liquidation of a company may be denied to a Russian in several cases:

Not all documents were submitted. Pay attention to the documentation package.
The procedure for registering an enterprise in non-budgetary firms was not carried out.
The information in the application was incorrect.
The citizen did not pay the state duty.
The representative did not provide a certified power of attorney.

Any refusal of the center's employees can be challenged in court, or you can try to change the situation - for example, by paying a state fee, or by providing additional documentation.

Do you have any questions? Just call us:

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