Opening ip after closing. Re-registration of an individual entrepreneur

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 financial, personal or any other reasons. 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.

Presence of legal restrictions

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 an individual entrepreneur are observed in full.

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:

• repayment of tax debt;
• submission of reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS;
• drawing up and filing an application for deregistration;
• closing a bank account;
• deregistration of KMM;
• submission of documentation.

In view of the existing legal and technical features of each stage, they are worth considering in more detail.

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, 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.

You can get all the necessary information 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 form itself can be downloaded on the website of the tax service, and if you have any additional questions related to filling out an application, you can also get advice from the tax office, or from a qualified lawyer who protects 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.

Closing a current account

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 that all the data specified in the certificate be carefully checked, since if errors are subsequently found in this document, it may be invalidated, which will entail significant economic sanctions.

Data on the enterprise are removed from the Unified State Register of Individual Entrepreneurs, although nominally an individual enterprise, closed in 2017, remains a financially 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.

The possibility of re-opening: "for" and "against"

If, after a period of economic difficulties, you decided in 2017 to reconstruct your business, it is worth considering - is this step really an 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 was 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 service and other government agencies have already accumulated a certain history of your financial activity and it is much easier to identify your company.

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In today's world, individual small business entrepreneurs 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. A third of 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.

Closing a sole proprietorship

From a legal point of view, the concept of “closing an IP” does not exist; in the tax service, the process of terminating the activities of legal entities is 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:

• registration of a new individual entrepreneur or LLC;
• decline in demand for the offered goods or services;
• tax increase.

There are other reasons for the liquidation of an individual enterprise:

• the death of an entrepreneur;
• official bankruptcy;
• court decision regarding the suspension of the activities of the IP.

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.

Preparation of IP for liquidation

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 business, you need to take several important steps. All of them are mainly related to documentation, reports and your finances.

Repayment of debts

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 the accrual to the Pension Fund, the tax service has the right to refuse to liquidate your IP.

Termination of contracts and obligations with partners

Further, it is necessary to terminate all existing agreements with physical and legal partners. To do this, you need to fulfill all obligations to them 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.

Dismissal of staff

To start the process of closing the enterprise, you need to dismiss existing employees by law, in accordance with the labor code of the Russian Federation, as well as make the necessary contributions to the social insurance fund and the pension fund.

Deregistration of the cash register

In some specific areas, laws force an individual entrepreneur to obtain a cash register 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.

Closing an existing current account

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:

1. Confirmation of payment of the state fee; the payment amount will be 160 rubles (you need a payment receipt from the bank or its official electronic version).
2. Application form P26001, the application must be certified by a notary.
3. An extract from the pension fund confirming that there are no debts and that all insurance payments have been made on time.
4. TIN certificate.
5. A valid OGRNIP certificate, which was issued to you at the beginning of the process of registering an individual entrepreneur at the tax office.
6. Extract received from USRIP. The extract indicates all types of activities of the enterprise in accordance with OKVED.

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 of necessary documents again and come to the local tax office.

According to the regulations, the process of processing the application and liquidation documents will take no more than 5 business days. The successful result of your work will be obtaining a certificate from the tax service on the termination of its activities.

Re-registration of IP

If your company was closed on a voluntary basis, you have the right to register it again 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. You need to provide a tax application, a copy of your 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 the IP 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 period 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 activities. 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.

Often, due to certain circumstances, an individual entrepreneur voluntarily or forcibly terminates entrepreneurial activities. However, as the situation improves, he again feels the strength to run the business. In relation to such cases, it must be said that it is impossible to restore an individual entrepreneur whose activity was officially terminated. But it is possible to register again in this capacity, with the exception of situations where a legislative or judicial ban has been imposed on the conduct of entrepreneurial activities by a specific individual.

Reasons for closing the IP

As grounds for which IP cease to exist, we can distinguish the following:

• the decision of the entrepreneur himself, which may be supported by:
  • financial problems with the company (increase in taxes or insurance premiums, after which doing business ceases to be profitable, termination of state support, worsening economic situation, own mistakes, etc.);
  • health problems;
  • lack of time for entrepreneurial activity - this option is especially relevant for those who, in the status of an individual entrepreneur, formalize relations with counterparties and cooperate with them in addition to their main work. Usually, there is no time for such part-time jobs, for example, when the load on the service increases significantly;
  • change of type of activity (you may not close it, it is enough to make appropriate changes to the USRIP);
  • transition to another taxation system (although this, as with the previous option, is possible without closing the IP - you only need to submit an application for a change in the tax regime to your IFTS);
  • transition to another organizational and legal form - for example, when an LLC or other legal entity is established instead of an individual entrepreneur.
• IP death;
• court decision to terminate business activities;
• a ban on doing business - this sanction is introduced by a court decision in relation to those who were convicted of violating tax laws, or in other cases when such a sanction is provided for by the relevant article of the Criminal Code of the Russian Federation;
• as a result of bankruptcy proceedings in respect of individual entrepreneurs initiated by the state or creditors.

From the moment of the official termination of the IP activity, the document on its registration becomes irrelevant

Since the beginning of 2013, the amount of fixed payments of IP for themselves to off-budget funds has sharply increased, after which many entrepreneurs decided to close the IP, considering the increased financial burden to be exorbitant. Some of them stopped business, others preferred to continue their activities as individuals, others became founders of companies, some went into the shadows.

Legal consequences of IP closure

Regardless of the reasons for which the IP ceased its activities, it is possible to single out the legal consequences for it:

1. Removing the obligation to make fixed contributions to off-budget funds. After all, it depends only on the status of an individual entrepreneur, and the fact that he conducts activities or lacks them and the financial result he receives does not affect this in any way.
2. Inability to apply different tax regimes for small businesses. If an individual entrepreneur continues to operate as an individual, he subsequently pays personal income tax at a rate of 13% on income from it. But he does not do this himself, as before the closure of the IP: the role of the tax agent, who is obliged to withhold tax from his remuneration and transfer to the budget, passes to the customer. The customer also has an obligation to make contributions to the Pension Fund for him in excess of the amount of remuneration.
3. In the case of continuing activities in a new status, the need to again conclude agreements with all counterparties with whom he plans to continue cooperation: either as an individual or on behalf of a legal entity, the founder of which he plans to become after the IP is closed.
4. Inability to continue to use their IP settlement accounts in banks. But this is balanced by the emergence of the right to receive remuneration from counterparties, if cooperation with them is supposed as an individual, to their personal accounts without fear of blocking them by the bank.

If the business was closed forcibly due to a court decision, ban or bankruptcy, an additional legal consequence of the procedure is the restriction on re-registration as an individual entrepreneur. The opportunity to acquire this status again appears only after the expiration of the period for which the ban is imposed, or provided for by applicable law.
If the reason for the closure of the IP was a court decision, this imposes a restriction on the re-registration of the IP

A special case is the death of the IP. Indeed, with such a reason for the termination of entrepreneurial activity, it is inappropriate to talk about its resumption. If the heirs of the deceased decide to continue his business, for this they can register as an individual entrepreneur themselves or choose any other organizational and legal form.

Is it possible to restore IP after closing, including forced

A special procedure for the resumption of the activity of an individual entrepreneur who had previously terminated it is not provided for by the current legislation of the Russian Federation, as already mentioned. However, an individual can open an individual entrepreneur during his life, close it, and then open and close it again as many times as he likes.

Theoretically, the right to apply for registration of a new IP appears immediately after receiving a record sheet in the USRIP on state registration of the termination of the old one, if it was liquidated on the citizen's own initiative. And in this case, the tax authorities are not entitled to refuse to register an individual entrepreneur or accept documents only on the basis that the applicant has recently got rid of the former.

You can apply for registration of a new IP immediately after the closure of the old one

Another thing is that in practice the expediency of paying two state duties at once (first for the closure of an individual entrepreneur, then for re-registration) is doubtful. It's better not to close.

The option of closing one individual entrepreneur and opening a new one soon is not applicable in a situation where an entrepreneur hopes to get rid of a problematic business in this way and start everything from scratch. Unlike, for example, the founder of an LLC, whose liability for the obligations of the company is limited to a share in the authorized capital, an individual entrepreneur is liable for his obligations as an ordinary citizen, and with all his property. All debts to the state accumulated during entrepreneurial activity are tied to the TIN of an individual, which is assigned once for a lifetime and does not change.

Features of re-registration after the forced closure of the IP

A special case is the restoration of IP after forced closure. In the event of bankruptcy, it is impossible to register an individual entrepreneur within five years after the court decides to recognize the citizen as insolvent. But there is an additional restriction - an individual who has been declared bankrupt has the right to become an individual entrepreneur again only after the completion of bankruptcy proceedings. And it can take a long time.

In the event of a court-imposed ban on entrepreneurial activities, there is a deadline, and before its completion, it is impossible to become an individual entrepreneur either for the first time or again. Typically, such a ban is five years.

The procedure for the restoration (re-registration) of IP

The procedure for registering as an individual entrepreneur as an individual who previously had this status and lost it for any reason is no different from the initial registration of an individual entrepreneur. It completely repeats the one that was carried out when obtaining IP status for the first time, and involves the following sequence of steps:

1. Select a submission method. In 2018, you can submit them in three ways:
   • personally or through a representative in the IFTS or MFC;
   • via the Internet through personal accounts on the website of the Federal Tax Service of Russia or the public services portal;
   • by mail.
2. Prepare a minimum set of documents, which includes a copy of the passport (with the presentation of the original upon submission) and a receipt for payment of the state duty.
3. Fill out an application for state registration of an individual entrepreneur in the form P21001 (form, sample filling).
4. Pay state duty. If you plan to submit documents online, then the application is filled out immediately upon submission, and the state fee is paid immediately by bank card or through electronic payment systems or after checking the application and receiving a notification with a link to the payment form. The amount of the state duty for registering an individual entrepreneur in 2018 is 800 rubles.
5. If you intend to submit documents through a representative, draw up a notarized power of attorney for him and certify your signature under the application form P21001 with a notary.
6. Submit documents to the IFTS in the chosen way.
7. After three working days, by the chosen method, receive a record sheet on state registration of IP. The method is chosen when applying. In 2018, the following options are available:
   • receive personally or with the help of a representative by proxy at the IFTS or MFC (if documents are submitted through the MFC, the result is usually delivered there by default, but the decision-making time and the applicant's receipt of the result is increased by the time required to transport documents to the IFTS and back);
   • by mail.

Video: about IP registration in 2017-2018

Despite the fact that it is impossible to restore a previously closed IP, this state of affairs does not present a particular problem. If desired, you can acquire the status of an entrepreneur by re-registering an individual entrepreneur, similar to the primary one.

At first glance, the procedure for opening or closing an individual enterprise may seem complicated. However, everything will turn out quickly and correctly if you know some of the features of this process.

So, when opening an IP, you need:

1. Fill out an application.
2. Pay the state fee.
3. Carry out state registration.

This plan can be implemented both independently and with the help of numerous online resources that help automate many preparatory processes, as well as with the help of legal consultants who will do all the work for you for a certain amount.

The price of the issue depends on the region

The cost of registration varies from a minimum of 800 rubles. - the size of the state duty, up to a value ten times greater - when involving third-party lawyers, a notary, the price also depends on the region.

Registration is carried out at the place of registration of an individual (by registration in the passport), but an individual entrepreneur can conduct activities throughout the Russian Federation.

For registration, you will need a passport and TIN, the registration period is 3 working days.

The application is filled in according to the approved form Р21001 “application for registration of an individual as an individual entrepreneur”.

Correct letters

The requirements for its design are very strict, so it must be filled out in capital letters of Courier New font 18 points high, if filling out the form manually - only in black ink in capital block letters.

On page 1, data are entered on the applicant's last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship data. Middle name and TIN are filled in if available. For those who have forgotten / do not know their TIN, there is an online service “Find out your TIN”, in the absence of a TIN, it will be assigned to the applicant during registration.

On page 2, fill in the data at the address of the place of registration and passport data. It is recommended to check the index on the websites fias.nalog.ru or the Russian Post, various abbreviations and codes must necessarily comply with the approved instructions for filling out this application. When specifying Moscow or St. Petersburg, the city is not filled.

Inaccessible activity

Further, on sheet A, the OKVED codes are entered, which the individual entrepreneur is going to be engaged in, while some of the activities, such as the production of alcohol, are not available for individual entrepreneurs by law. It is not necessary to enter all types of activities; after registration, an individual entrepreneur will be able to engage in any type of activity, except for those prohibited or subject to licensing, and the codes, if necessary, can be supplemented.

Sheet B indicates the procedure for issuing final documents and contact details. At the same time, the full name and signature fields of the applicant are filled out only in black ink, and in case of personal submission - in the presence of a tax inspector.

The application is filled in in one copy (and only on one side of the sheet), the sheets are not stapled or fastened.

Might not work the first time

As can be seen from this considerable list of requirements, it will not be easy to complete them all correctly on the first attempt, but all this can be done using any of the free online services, which is strongly recommended so as not to waste time resubmitting and not paying the state fee again when some stupid mistake.

In addition to the application, a photocopy of the passport and paid state duty will be required for submission. Only pages 2, 3 and the page with the registration address are copied from the passport.

To generate a form for the payment of state duty and actually for non-cash payment, you can use the corresponding service on the website of the Federal Tax Service - “Payment of state duty”. Payment is possible directly on the site, all the possibilities provided for this are also listed there.

Submission of documents to the tax office is possible in person, by mail or through a representative.

Personal filing is the simplest - when applying to the tax office at the place of registration, the applicant will need the above documents and a passport. Addresses and working hours of the tax office can be found on its website.

After delivery, the inspector hands over a receipt of receipt of documents, after 3 working days, having come with a receipt and a passport, it will be possible to receive registration documents.

When submitting documents by mail, the signature on the application and a photocopy of the passport must first be certified by a notary. When received by mail, the tax authority will send registration documents to the applicant's registration address, and not to the return address for sending the application. Within Moscow, documents can also be sent and received with the help of courier services such as DHL and Pony Express.

When submitting documents for registration through a representative, in addition to the notarized documents / signature of the applicant, he will also need to issue a notarized power of attorney.

If necessary, along with the application for registration, the applicant may also submit an application for the transition to a simplified taxation system in the form 26.2-1 or an application for an IP patent in the form 26.5-1. Most applicants do just that.

In case of successful registration, the applicant will have 3 documents in his hands: a certificate of registration as an individual entrepreneur, an EGRIP entry sheet, a notice of registration of an individual with a tax authority.

In this case, you can congratulate yourself on the registration.

The beginning of successful work

We should not forget that after registration, you will also need to carry out a whole range of minimum necessary operations to start successful work:

• Apply for the transition to the simplified tax system, PSN or UTII, if necessary.
• Receive documents on registration with the FIU (by mail). If the individual entrepreneur does not have employees, then registration with the FSS is not needed.
• Get statistics codes for IP.
• Order a print (although you can without it).
• Opening a bank account is optional.
• Start work on obtaining licenses if required by law.
• Start paying taxes, pay insurance premiums to the PFR and FFOMS
• Maintain accounting and submit reports.

IP closing

IP closure plan:

1. prepare an application for closing, pay a state duty;
2. submit documents on closure to the tax office with a certificate of closure of the IP and an extract from the register;
3. FIU notification;
4. submission of reports and deregistration.

First of all, application P26001 “Application for state registration of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity” is filled out. The requirements for its completion in the applicable part are the same as for the application for discovery.

A similar situation with the state duty form and its payment, in order not to be mistaken, you can and should use the service on the website of the Federal Tax Service, when closing an individual entrepreneur, the state duty is 160 rubles.

Then you can personally, by mail, or through the online service of the Federal Tax Service, generate and submit to the tax office a package of documents: an application and a state duty - in case of non-personal submission, they must be certified by an electronic signature (when submitted online) or by a notary.

5 working days after the submission of the documents, the inspectorate is obliged to issue a USRIP record sheet and a notice of deregistration with the tax authority of a citizen as an individual entrepreneur. To receive these documents, you need to have a passport and a receipt for the delivery of documents to close the IP.

Payment of debts and closing of accounts

If an individual entrepreneur had debts on taxes, fees, then it is transferred to the category of debts of an individual.

For the final completion of all procedures, it will also be necessary to notify the funds and submit reports, if necessary, close a bank account, terminate individual entrepreneur contracts, deregister KKM.

Let us dwell separately on the notification of the FIU. The procedure in this case: after the termination of the IP status (the date is indicated in the certificate), you need to receive a receipt within 12 days with the calculation of debts for mandatory payments - usually the calculation itself is made instantly. To carry out the calculation, the fund employee will need only a passport and a certificate of termination of business activity from the applicant.

Documents to be kept

After the status of an individual entrepreneur is terminated, documents and reporting must continue to be stored, for a minimum of 4 years for tax reporting and 6 years for reporting on fees and contributions - in case of disputes and audits by the tax inspectorate and other regulatory authorities.

Former individual entrepreneurs are required to ensure the storage of labor documentation for 75 years, for example, orders for the hiring and dismissal of employees, personal files and cards, etc.

Of the frequently arising questions, perhaps the most frequent one should be noted - the question of the need to submit, together with the application to the tax office, a certificate from the PFR on the absence of debt - at present this is not a prerequisite for closing an IP.

In modern Russian conditions, doing business is not easy. It often happens that an individual entrepreneur, not having calculated his strengths and capabilities, burns out and stops his entrepreneurial activity. However, circumstances may change for the better: then the businessman, seeing new opportunities for "promotion" of the business, decides to restore the IP again. On this path, a number of difficulties await him, which can be dealt with only by thoroughly studying all the nuances of the procedure.

Possible reasons for the closure of IP

Why people start doing business is clear to everyone: there is a desire to receive income from their legitimate occupation. But why the functioning of the IP stops, you have to figure it out.

The reasons for the liquidation of the case can be forced, that is, not related to the desire of the entrepreneur and planned by the businessman himself. Therefore, the possibility of re-opening IP often depends on their nature.

An individual entrepreneur who closed his business should know the nuances of reopening activities

Table: classification of reasons for closing a business

The constantly used terms “open an IP” and “close an IP” are philistine and do not have a legal nature. From a legal point of view, it is correct to talk about the registration of a citizen as an individual entrepreneur and the termination of entrepreneurial activity. But the legal terms in this case are too difficult to understand; more convenient speech turns have taken root in everyday life.

Voluntary closure of IP

Often the reason for the termination of individual entrepreneurial activity is the lack of profit, which the individual entrepreneur was counting on at the time of registration. It happens that a businessman decides to change the type of activity, there are also personal reasons (for example, moving to another city, lack of desire to continue the business, etc.).

The reason for the closure of the IP depends on the possibility of its reopening.

Often there is a need to change the taxation system (for example, to switch from a general taxation regime to a simplified system). This is possible only at the end of the accounting calendar year, so sometimes it is worth, without waiting for problems to arise, to close the business and reopen the IP.

In certain constituent entities of the Russian Federation, entrepreneurs, by the nature of their activities, can apply for any subsidies from the state or for the use of preferential taxation only in the first years of their existence after registration. This may necessitate the closure and reopening of sole proprietorships.

Tax holidays for individual entrepreneurs in the Chelyabinsk region

It is important to understand that the closure of an IP does not relieve the entrepreneur from liability to creditors for financial obligations. By law, a businessman is liable for the existing debt with all his property. Unpaid debts are returned by the citizen voluntarily, otherwise they are collected by force. The general term for filing a claim with the court is three years from the date the debt arose.

Forced liquidation of IP

In cases where, at the citizen’s own will or at the request of his creditors, a bankruptcy procedure has been initiated in relation to the IP and bankruptcy proceedings have been initiated with the appointment of an arbitration manager, the IP is closed on the basis of a judicial act.

In the event of a court injunction, business activity is terminated

A ban on entrepreneurial activities may be a consequence of violations by individual entrepreneurs of tax or other legislation. In the event of a court ban, the activity of the IP is terminated.

There is a category of entrepreneurs who were forced to close their business due to objective circumstances. But if the situation improves, they would like to continue the business on more favorable terms. Such citizens are concerned about the question of whether it is possible to restore or reopen an individual entrepreneur after closure, and also how soon the law allows this to be done.

Terms of secondary registration of IP

Not all circumstances that caused the closure of an individual entrepreneur allow a citizen to reopen his business. The decisive moment in the question of the possible date for the re-opening of the IP: on whose initiative the entrepreneurship was liquidated.

If the activity is terminated by a citizen voluntarily and there is no debt to creditors, then you can immediately register again as an individual entrepreneur. In this case, it is enough to go through the usual procedure for terminating the activity of an individual entrepreneur, and then re-register the business. The entrepreneur has a choice: to continue with the previous activity or change the profile.

If the IP is closed voluntarily, you can register a new IP immediately

When, by a court verdict, a citizen is banned from carrying out activities as an entrepreneur, the secondary registration of an individual entrepreneur is possible only after the expiration of the restrictions specified in the judicial act.

If a bankruptcy procedure has been carried out with respect to an individual entrepreneur or its activities are prohibited by order of the court, then a citizen will be able to re-register a business only after one year has elapsed from the date the court decision comes into force.

The term for the emergence of the right to re-registration is calculated from the moment the businessman is excluded from the Unified State Register of Individual Entrepreneurs (EGRIP).

Nuances of re-opening IP

All actions related to the start, change or termination of entrepreneurial activity are subject to registration with the tax authority. Entry and exclusion from the Unified Register is carried out at the place of registration of an individual. At the same time, the legislation does not provide for simplified or accelerated procedures for the secondary registration of IP. Regardless of the time at which a citizen opens an IP, the procedure for secondary registration coincides with the procedure for primary registration in full.

The legislator has not defined any restrictions on the number of registrations as an individual entrepreneur by the same individual. To open a previously closed IP, you do not need to obtain any special permits or pay fines.

The re-registration procedure is completely the same as the initial registration procedure.

The list of documents submitted for re-registration of IP is identical to the list of documents required for initial registration. It includes:

• an application for registration as an individual entrepreneur signed by the applicant (form Р21001);
• passport of a citizen registering as an individual entrepreneur, and its photocopy;
• certificate of registration with the tax authority (TIN of a citizen);
• document on payment of the state fee (800 rubles - in 2018);
• in some cases, the IFTS may require other documents: a certificate of the presence (absence) of a criminal record, a birth certificate and others established by Art. 22.1 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

The application is filled in with a dark paste or in printed form (a combination of filling methods is prohibited), numbering is put on each page, the text is located only on the front side of the sheet.

The application form P21001 is included in the list of required documents when registering an individual entrepreneur

Documents can be submitted to the tax authority in person, through a representative (in this case, a notarized power of attorney to represent the interests of the citizen and the representative’s passport will be required), through Internet resources through the personal account of the Gosuslugi portal or by sending mail.

The use of electronic services implies the presence or acquisition of an electronic digital signature (EDS). When sending documents by mail, the citizen’s signature on the application is certified by a notary, the papers are sent by registered mail with declared value, an inventory of the attachment and a registered postal receipt notice are drawn up. Verification of the validity of the application to the IFTS lasts no more than three days from the date of submission.

When issuing a power of attorney for a representative, it is important to indicate the full scope of his powers, including the right to sign the application, submit documents and make adjustments. The absence of any authority in the power of attorney may cause a refusal to register an individual entrepreneur.

When submitting documents through a representative, a notarized power of attorney will be required.

The flexibility of the legal framework allows an individual entrepreneur, by excluding individual entrepreneurs from the Unified State Register and re-registration, to quickly and effectively change the type of activity, choose a more profitable niche and successfully develop a business.