How to close an IP - step-by-step instruction on eliminating IP in 2019 + list of documents

Hello dear readers of the magazine Rich Pro! In today's article, we decided to write about elimination of IP, namely step by step instructions, how to close the IP yourself, where they brought the necessary list of documents that can also be downloaded from this material.

Today's realities are such that many entrepreneurs who, literally a couple of years ago, enthusiastically took up the start of their own business, are now forced to to leave him in order to start something new or even get a job to get a stable wage.

For some people, such decisions are dictated by the fact that their business, in which they have invested so much hope, not justified. Someone wants to gain additional experience in the chosen field of activity as a hired employee, so that later with new strength and knowledge they will return to entrepreneurship and open their own company in a new way. By the way, in one of the previous articles we already told in details how to open an IP.

In any case, the once created business is becoming obsolete; two possible options for the further development of events: do nothing (in this case, there may be problems with contributions to the Pension Fund (Pension Fund), as well as in other aspects) or close the IP. It is the second option that will be devoted to all further material.

In fact, the following points will be considered in this article:

Is it necessary to liquidate the IP and in what situations the closure is simply necessary;
What documents are needed to liquidate your case;
What nuances can you encounter in 2019 during the liquidation of IP and in what sequence you need to act in order to do everything right (step by step instructions);
What can be the difficulties if the individual entrepreneur has accumulated debts and how in this case to close the individual entrepreneur with debts;
In which cases bankruptcy is a necessary measure, and in which inevitability;

After analyzing all the proposed information, it will be possible to generally assess how much it is necessary to eliminate the IP, as well as find out how to make it easier and best.

Let us consider in detail about the liquidation (closure) of IP by step-by-step instructions

1. When you need to close the IP and why it is done 🖇

It’s quite difficult to do your own business: you need to pay taxes on time, deal with all the documents and solve all the problems yourself.

There are a lot of reasons why an entrepreneur can start thinking about closing his business:

It is planned to open an LLC. In this case, it is necessary to liquidate the IP in order to do everything right and get additional opportunities, expanding production capacities and areas of influence. Read also step-by-step instructions on how to open an LLC yourself.
Case turned unprofitable or unclaimed, which means it was decided to change the occupation or to realize oneself as a specialist in the role of an employee in some other organization.
Constant tax pressure, which is very difficult for beginner entrepreneurs to cope with (it is necessary to correctly calculate the markups so that after deducting all the costs to get the desired net income).
It was decided to switch to shadow mode (It’s better not to even think about it, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious responsibility up to and including imprisonment).

In the end, it turns out that if the case does not live up to the expectations assigned to it, IPbetter closeso as not to spend extra money and not lead unnecessary already the documentation.

Moreover, the option of “hanging” IP according to documents, when in fact the activity is no longer being conducted, is not suitable for many, because in any case, you have to list insurance contributions to the PF, given the fact that they will not affect the pension amount of the entrepreneur himself. As a result, it turns out that the case is not being conducted, but you have to spend money on it.

In addition, the liquidation of the enterprise can be carried out in such situations (questions should not arise here):

death of an entrepreneur;
official declaration of bankruptcy;
the presence of a court decision on the suspension of the IP;
the foreigner has expired the period of a special permit allowing him to conduct entrepreneurial activity in the territory of the state.

As a result, having analyzed all the information presented earlier, it turns out that there are two ways to close the IP:

Forced (if there are problems with taxes, laws or own finances)
Voluntarily. When the IP independently collects all the necessary documents, submits an application for termination of the IP.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtfuland weighted. It should be taken really only in situations where further stable IP operation impossible for any reason.

It’s best not to delay the liquidation, so as not to pay insurance premiums, which are of no use in a non-working enterprise, because they only increase the entrepreneur’s expenses.

In addition, if a voluntary decision on liquidation was made, then you will have to not only write a statement, but also collect a whole package of papers, which will be discussed later.

List of documents for closing IP

2. Necessary documents for the elimination of IP

So that avoid fines and close your own business without any problems, you must familiarize yourself with the list of required documents.

Often, at this stage, some troubles begin to arise: it’s quite difficult to find some papers, you cannot deal with something on your own, but somewhere you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a lot of pitfalls.

Among other things, do not forget that you still need to pay the fee in an official manner, although these costs are not noticeable in comparison with the permanent pension contributions.

The amount in the end seems ridiculous: 160 p.

If the filing of documents is carried out in electronic form (electronic digital signature is required), state duty absent.

So, to close the IP, you will need a number of documents:

Confirmation that state duty has been paidthat was just mentioned (a check from the bank or its official electronic version is enough).
Application in the approved form (P26001) It is worth noting that it will be necessary to certify it in the notary's office by the notary or the person authorized for such actions (the position of the witness will be indicated on the form).
Extract from PF, confirming that there are no debts and all insurance payments up to the specified time were paid on time.
TIN card.
Valid certificate of assignment (issued at the very beginning during the registration process after visiting the tax office).
A special extract obtained from the USRIP in the early stages of issuing IP. It should indicate all types of activities agreed with OKVED, which a person should have been engaged in in the process of his entrepreneurial activity.

Important! The process of collecting all the necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration in it.

At the same time, during all this paperwork, it is worth paying special attention to filling out an application on a special form (application for termination of IP activity), which can be downloaded from the link below, and also found in free access on the Internet, because this is the only document that will be needed fill in by yourself.

Download application for closing IP - new form P26001

So, the following information will be indicated in the application:

personal data of the entrepreneur (his name, surname, and also, if any, middle name, foreigners are supposed to be absent);
OGRIP (it will be indicated in the corresponding certificate);
TIN directly of the person engaged in economic activity;
to whom documents are submitted containing the official reaction of state bodies to the application: whether it was considered or rejected for some reason (it can be transferred either to the former entrepreneur himself or to someone by proxy or through mail services);
contact information (you need to specify both an accessible phone number and a working email address, so that, if something happens, the officials considering the application have the opportunity to inform the person or remind him of the non-submitted papers);
the signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any valid document confirming the identity of the person who arrived;
data on the person who conducted notarization of the application submitted to him for further transfer to the registering authorities (his status and TIN, this allows him to assign certain responsibility).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies, it is worth checking once again that all extracts and certificates are in place.

In this case make sure that the application is completed correctly, which was described in detail above.

Step-by-step instructions for the elimination of IP. Milestones, documents + our recommendations

3. How to close IP in 2019 - step-by-step instruction on liquidation

So, if it was decided to close the IP for one of the previously considered reasons, as well as the main package of documents was collected, you can proceed directly to the liquidation procedure.

Some people immediately seek outside help by contacting relevant legal organizations for help, but in fact everything is not so difficult to do on your own.

The most important thing - follow clear instructions and prepare all the papers in advance so that they are not in the midst of the process, that, for example, you need to pay some kind of fee or get an extract from the PF so that you can be sure that there are no debts or arrears of insurance premiums.

Next, a special algorithm will be proposed, following which you can easily liquidate your own private entrepreneur without any problems in order to start a new business or try your hand at work as a hired worker.

3.1. The preparatory phase for the closure of IP - a detailed guide to self-liquidation

In this case, special steps that will need to be taken before moving directly to the liquidation process of the enterprise will be considered.

Basically, they all involve working with accounts and various documents, as well as repaying debts available at the time of the decision to terminate their own business.

In addition, it will be necessary to deal with existing agreements with other individuals and organizations (including the dismissal of existing employees).

Step # 1 - Debt settlement and reporting reporting procedures

From the very beginning, you need to visit the tax office, taking with you all available papers, settlement sheets and a card with TIN. It is necessary to deal with existing debts, and also in which case to find the missing parts of the entrepreneur’s financial swelling.

As a result, if suddenly for the previous or current year tax debts are listed, they will need to be eliminated immediatelyproviding all the confirmation to the employee of the Federal Tax Service.

After that, the personified accounting data is handed over to the PF branch of Russia. It is necessary to provide information both directly on the individual entrepreneur, and on all his wage workers, if any.

It is very important to take into account one point: the submission of relevant information to the FIU is as important as the payment of insurance premiums directly.

The representative office of the Pension Fund must receive all reports in a timely manner, because then its employee will have to consider the submitted papers, as well as during 2 days transfer all the information necessary for the further continuation of the liquidation process to the Federal Tax Service.

At the same time, IP closure may take up to 5 days, however, it should be borne in mind that the procedure will last the longer, the longer the process of reporting.

Without information about the pension contributions received directly to the FIU, the Federal Tax Service may refuse to consider applications for the liquidation of entrepreneurs (we will talk about the legality of such actions later).

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate the enterprise, it will be necessary to resolve issues with existing contracts.

First option which is the most optimal, is to fulfill all commitments as soon as possible. It is possible to individually discuss with each person with whom a contract was concluded about the possible early implementation of the necessary work.

The second option is refusal to fulfill obligations (unilateral break). In this case, you will have to pay a fine or do what is specified in the contract regarding such disputes in order to complete the cooperation and relieve the company of obligations associated with 3 persons.

In addition, it is worth noting that the IP will be financially responsible even after it becomes an individual (i.e., after the IP is completely liquidated (closed)). In any case, you have to repay the debt and with a closed IP.

Not the best outcome of events is the resolution of issues in court, because you should not forget that individual entrepreneur always answers in all financial matters to its creditors and partners with all of their property, and not exclusively in the authorized capital, as provided for in the LLC.

Step # 3 - Dismissal of previously hired personnel

To begin the process of eliminating IP, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all the requirements of the labor code, and also pay off the social fund. insurance and FIU to avoid potential problems.

In order to get acquainted with all the nuances that may arise at this stage, it is enough to first consider the first paragraph of Art. 81 from the Labor Code of the Russian Federation.

For the current tax period in FSS need to provide a form 4-FSS, and for FIU prepare the following papers: ADV-6-2 and ADV-6-5, as well as SZV-6-4 and RSV-1.

Download forms by links:

Download form 4-FSS (xls)

Download form ADV-6-2 (xls)

Download form ADV-6-5 (xls)

Download form SZV-6-4 (xls)

Download form RSV-1 form (xls)

In this case, the entrepreneur acts as an employer who reports to the regulatory authorities for his employees.

Upon completion of the dismissal of hired workers, you will first have to send their medical policies to where they were issued, and then terminate the relevant agreements with social funds. and honey. insurance.

Important! If this is not done on time, then in the registration authority most likely refuse to close the IP until all these issues are resolved.

Step No. 4 - Deregistration of an existing cash register

There are legislative requirements that force an entrepreneur who is engaged in his activities in a specific agreed field to get a cash register. In this case, you need to register it. This is done in order to have every reason to conduct cash payments through it, followed by the issuance of an official check.

In order to deregister the cash register registered at the very beginning of activity, it is necessary to visit the tax service with it. An authorized employee will check the cash register and perform all necessary procedures.

Step No. 5 - Settlement of issues with a valid current account (it will need to be closed)

Of course, the legislation does not establish the need for each entrepreneur to have their own RS (current account). In practice, almost everyone who is engaged in their own business, decide to open a current account in order to have the full opportunity to accept all kinds of non-cash payments and report without problems to them in the tax if necessary.

This stage is rightfully considered the simplest, because in fact you need to visit the bank, where the RS was opened earlier in order to contact its employee with a statement about closing the account. In it, you just need to indicate your desire to close the current account.

The most important thing to do before this step - make sure that all necessary RS operations are completed.

Firstly, some financial institutions process payments for a long time, so some of the funds that were supposed to leave the account and were in a locked state after it was closed can simply hang in the system and become inaccessible to the entrepreneur or the recipient.

Secondly, a situation may arise in which one of the buyers or customers simply does not have time to transfer the payment for the goods or any service (either the human or banking factor will work) and a part of the profit will be lost.

That is why, before closing the account, you need to check once again whether all transactions have been completed successfully (all the money has gone and all payments that were supposed to come are received).

Thus, at the preparatory stage, you need to pay off employees and dismiss them by submitting relevant reports to the PFR and the FSS, as well as pay all tax debts.

In addition, do not forget about the fulfillment of all obligations assumed under the agreements, the removal of the cash register from registration at the Federal Tax Service and the closing of the current account that was used to process cashless payments. If, of course, the cash register was registered with an individual entrepreneur (it depends on the tax system and the scope of entrepreneurial activity). By the way, whether we need a cash register for IP on USN we already wrote in our article.

Not having completed at least one of the steps above, it will be impossible to close the IP (they simply refuse when applying).

3.2. The main stage of IP closure

After all the preliminary questions have been resolved, there is no turning back: the employees are dismissed, the accounts are closed, all debts are paid off, and the reports are transferred to the controlling structures.

It's time to deal directly with the elimination of IP. The result of this whole process is to obtain the appropriate tax certificate stating that the entrepreneur’s activity is considered completed.

Consider the main points that will allow you to complete the entire procedure as quickly as possible.

Step No. 1 - Filling out the previously described application (form P26001)

The liquidation process is similar in some ways to the process of starting a business. First, you need to write a statement indicating all the necessary information (nothing unusual will be required there, all items are discussed earlier in the corresponding section).

It is worth adding here that when downloading a form from the Internet you need to make sure that it does not contain watermarks or extraneous characters, and also has all the fields previously considered.

Application for closing IP - download form P26001 for free

For convenience and speed up the elimination process, we offer download and fill out an application.

An example of filling out an application for closing IP from an Excel document

Step # 2 - Payment of the fee

It is necessary to pay the state fee in the amount of160 rublesto receive an appropriate receipt. We remind you that since 2019, when submitting documents through an electronic signature (i.e. in electronic form), it is not necessary to pay the state fee.

Go to the page - nalog.ru/create_business/ip/closing/, where the size for payment of state duty is indicated

All data for payment can be obtained from the Federal Tax Service, which will eventually need to go after the certificate of liquidation of the IP.

Sample of the completed state duty payment form:

Sample of the completed state duty payment form for the liquidation of IP

The receipt must be indicated as beneficiary detailsand sender, that is, the entrepreneur himself, in order to be able to identify the payment.

Payment confirmation paper is also a binding document.

Step №3 - Completion of the process of closing IP

At this stage, the whole procedure comes to an end. In fact, you need to check the entire package of documents again to make sure everything is in place.

These documents need to be addressed to the division of the Federal Tax Service only after all issues with various funds have been resolved: pension, as well as honey. and social insurance. They, in turn, will transfer information to the tax office that the entrepreneur has fulfilled all the conditions necessary for the liquidation of his business related to their activities.

The process of processing an application and a package of documents takes 5 days maximumwhat is said in the relevant regulatory acts. At the same time, you must not forget to pick up the document confirming the transfer of all your documents with the date when the documents were submitted to the Federal Tax Service.

After the audit, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of the liquidation of the enterprise.

Thus, once again I want to emphasize that in fact the process of closing the IP can be divided into two interrelated stages.

The first involves the actual cessation of activity and involves the implementation preparatory actions: deletion of the cash register (if any) from the register, dismissal of employees (it will be necessary to deal with the funds, as well as with the medical policy of each employee), close the current account (before that, make sure that all transactions have been completed successfully), and report to the tax, eliminating debts.

In addition, at this stage, you will need to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the IP as a physical. faces (there will be their own nuances and difficulties).

After that, you can go to milestone. It will be necessary to write a statement, as well as pay a fee, so that it is possible to provide a receipt. Next, with all the documents you will have to visit the Federal Tax Service. Waiting for a certificate of termination of activity may last no more than 5 days, after which the company is considered to be completely liquidated.

Read on how to close IE with debts, as well as information about the bankruptcy of an individual entrepreneur

4. How to close IP with debts in the PFR, FSS, etc.?

This difficult question worries many entrepreneurs who have financial problems in the process of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when you start the process of eliminating IP, you can slightly improve your financial situation, because you can finally get rid of insurance premiums, which are constantly increasing due to your debts and complicate the life of a person who honestly conducts his business. But it cannot always be successful, given the difficult situation in the foreign exchange market and the taxes that are impossibly high for some types of entrepreneurial activity.

As a result, it seems to a person that the sooner you start closing your business, the sooner you can get rid of at least some payments. So is it feasible to liquidate IP in the presence of debts?

Most often, debt accumulates in favor of taxor Pension Fund (FIU). At the same time, when visiting the Federal Tax Service with a statement on the closure of the IP and in the presence of debts, service employees can refuse the entrepreneur this, as mentioned earlier.

The most interesting thing is that they do not have the right to do this, because the law does not prohibit anywhere in the event of accumulated debt to allow a person to liquidate his case.

The bottom line is that sole proprietor is liable with all his property, which means that even after he becomes the most ordinary individual (that is, after the completion of the process of eliminating IP), he will have to pay with those to whom he owes.

And that means that hide from funds and public services will not succeed. In fact, it will only be possible to stop charging new mandatory payments.

What to do if all the documents are collected, the fee is paid, and the Federal Tax Service employee refuses to accept applicationsarguing that the entrepreneur should first deal with the debts, and then deal with the liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but first try to just talk with a tax representative, explaining the whole situation to him. He himself must perfectly understand that hiding from debts to a person after the closure of IP will impossible (legally), which means that it does not matter whether he is listed as an entrepreneur or not.

Despite this, maybe conflict arises. Of course, in an extreme case, you can sue or go to a higher authority to defend your rights, but there is a trickier way that involves a much simpler approach that saves nerves and time, which usually go into disputes.

It is enough to send all the necessary papers with notarial certificationwhere necessary by mail.

Important! All documents must be sent by registered mail with a notification that the addressee received it.

In this case, the FTS employee will not be able to turn away already, because the entrepreneur will have on hand the confirmation that a certain number of applications has been received.

Of course, it’s worth separately to say a few words about the order in which debt repayment may be required.

A former entrepreneur (an individual who received a certificate of liquidation of his case) can deal with the repayment of his debts as follows:

on a voluntary basis (in this situation, the person himself is interested in everything, receives extracts from the FIU and the Federal Tax Service, and also carries out payment of debts by providing receipts to the appropriate structures);
in forced form (the most undesirable outcome, which implies a situation where employees of the tax or Pension Fund file a lawsuit to recover, not paid at the time, the amount, taking into account a possible penalty).

To avoid all possible problems, you need independently and in a timely manner be interested in assessed amounts of contributions and taxes for payment, so that you pay everything on time and not face serious problems.

That's why experts advise not to delay with all payments, so that in the event of which they all do not accumulate overnight and become truly unbearable due to the combination of several debts in different state structures at once.

So, after the completion of the process of eliminating IP the debt is transferred to the individual in full. However, there is no legislative requirement to warn all those in whose favor there is a debt that the completion of entrepreneurial activity has occurred. And all because the debt will have to be repaid in any case, given the fact that special deadlines for this are established by applicable legal acts.

According to existing legislation, namely the legal act 212-FZ (Clause 8, Article 16), a person has a crescent (exactly 15 days) to resolve issues with debts.

It is during this period that he has every right to immerse himself in solving his financial problems, so that he has the financial opportunity to both pay taxes and transfer all assessed insurance contributions until the liquidation of the individual entrepreneur.

The 15-daytime the period begins to be counted exactly from the day when the data that the entrepreneur has ceased to be active has been stored in the Unified State Register of Enterprises.

If physical. Since the person did not show himself in any way during this time and did not pay off the debt, the parties that should ultimately receive the money have every right to file a court application.

In the case of a successful solution of the case for them, namely, it turns out in most cases, representatives of the relevant bodies can turn to the bailiff for help, for example, to seize part of the property. If you are faced with financial problems, we recommend reading our article on where to get money if all banks and microloans refuse.

It is worth noting that one of the drawbacks of IP, in comparison with the same LLC, lies in the increased degree of financial responsibility. (We already wrote in detail about the liquidation of the LLC in our last issue, which provides step-by-step instructions on closing the organization)

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds for settlement with debts.

An exception is the following components that cannot be withdrawn to pay off the debts of an individual entrepreneur:

personal items that are not luxurious;
Food;
housing for which a person cannot find a replacement, since he does not own another property suitable for this.

Among other things, it remains to take into account one more nuance: Pay the debt, according to the current legislation, you need only for a certain period.

In this case, we are talking about the work of the rule, which sets the limitation period (3 years).

Due to this, one thesis can be formulated for those who decided to deal with the liquidation of IP in the presence of debts in 2019: all debts that appeared before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various supervisory structures may still demand to pay off these debts by going to court.

In such a situation, there is no need to look for some lawyer or be provoked. It is enough to declare the statute of limitations during the trial, which, of course, has expired a long time ago.

Based on all of the above, one important conclusion can be made: if you urgently need to close the IP, and there are accumulated debts, then they cannot become an obstacle.

After the liquidation of his business, the entrepreneur will still be required to pay them all. In order not to answer later before the court, fearing for the safety of personal property that may be seized by the bailiffs at its decision, it is best to pay all payments on time and not delay the pension deductions, which are “dripping” until the official record in the Unified State Register of Taxation and Registration that work individual entrepreneur discontinued.

5. Bankruptcy of IE with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business because it does not bring profit that would cover all expenses.In this case, he may be in serious debt, which he can no longer get out of.

About bankruptcy of individuals and individual entrepreneurs, which also provides step-by-step instructions and consequences, we wrote in a separate article.

If an entrepreneur owes certain amounts of moneyphysical or legal to persons with whom he concluded a contract for the provision of services or for the sale of any goods and cannot return them, he declared bankrupt. What bankruptcy is, what stages and stages you need to go through, we wrote in a separate article in more detail.

In addition, if an entrepreneur borrowed money from someone (a private investor, etc.) to develop his business, and as a result it burnt out and there is no way to return it, then it will also be a question of IP insolvency. For more details about declaring IP bankrupt read the article here.

In words, this situation is enough clear and transparentHowever, in reality, one has to face imperfect legislation. The whole point of the problem is duality essence of an individual entrepreneur.

On the one hand, he is an individual, on the other hand, he is an economic entity who is responsible in various situations, eg, before the court with all his property (subject to the restrictions referred to in the previous section).

Among other things, the bankruptcy of IP previously was discussed only in one regulatory act, namely Law 27-FZwhich was adopted in 2002 year. In this document, article 214 states that an individual entrepreneur must declare himself insolvent in a situation where he cannot fulfill the requirements of his creditors. Based on this, it should be concluded that there must be good reasons for the bankruptcy of an individual entrepreneur.

Prove insolvency, namely the inability to perform as financialothers agreed obligations, have to by providing financial statements with all the details to demonstrate the reality of your own statements.

Since 2014 the situation has become somewhat different. According to Federal Law No. 476 on October 1, 2015 all individuals have the opportunity to declare bankruptcy.

Thanks to this, the question of individual entrepreneurs with their dual essence is removed by itself.

According to the described federal law at IP there was a fairly obvious opportunity to declare bankruptcyif liquidated debts to the state. structures (to the tax, Pension Fund, etc.), but the total amount of debt to creditors is 500 thousand rubles or more than this amount.

In this case, it is necessary to analyze the situation and apply to the Arbitration Court, providing its employees with a statement recognizing the entrepreneur as financially insolvent.

In the process of proceedings and recognition of IP bankrupt, the following measures are applied:

Restructuring of all debt. In this case, an attempt is made to repay the debt of a former entrepreneur using a regular source of income, which would help to return everything in a maximum of 3 years.
Sale of debtor property that may be seized (the previously mentioned restrictions are taken into account). This procedure can only be carried out provided that the person has no sources of profit that could cover the debt in the near future, that is, the first option is not suitable.
Settlement agreement (implies the joint consent of the parties as some other way to resolve the conflict, if the previous two cannot be involved).

Declaring an IP bankrupt is similar to the bankruptcy procedure of legal entities.

Therefore, now we consider such a concept as bankruptcy estate (this stage is in the bankruptcy proceedings of legal entities). It means all property that in the future can be sold to pay off debt.

Also for repayment of debt is not subject to sale a land plot, if the only housing is located on it, as well as all kinds of personal things necessary for a person to live, for example, medical preparations etc.

Among other things, the former entrepreneur has the right to appeal the inclusion in the lists for sale of some of his things that got there, but they cannot especially affect the return of the debt. The total cost of such things should not be more than 10 thousand rubles.

Attention! There is one more nuance that an individual entrepreneur should also consider when declaring himself bankrupt.
If a person owns only a part of any property, then the creditor can also count on this share. That is, he may demand the allocation of a bankrupt share in the property.

Consider a small example. Former businessman borrowed money for business development. In the end he turned bankrupt. At the same time, the person owns the apartment in which he lives, as well as half of the private country house that he shares with his sister as a summer residence.

Eventually, the creditor has the right to draw the attention of the court to this country house, since it is not the only housing of the former entrepreneur. It turns out that in court the share of a person who, due to bankruptcy, ceased to operate as an individual entrepreneur, can be realized. Half of the house belonging to the sister will remain unharmed.

When the bankruptcy estate is formed, the sale of all the property that is included in it takes place.

Actually the sale is carried out on the basis of receiving a sufficient amount to pay off the debt. After completing this procedure, if it was possible to eliminate the debts, the person is relieved of his duties to his creditors in full.

6. Frequently Asked Questions

Consider some of the questions that individual entrepreneurs often ask.

Question 1. What is a certificate of absence of debt? Where to get it?

This is a certificate of compliance with the IP (individual) obligations to pay taxes, fees, penalties, fines. To receive such a certificate, you must personally appear in the tax service at the place of registration with a written application for the provision of this certificate.

Help must be issued within 10 business days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

An example of a certificate of lack of tax tax debts

Question 2. What documents are needed to close the IP in 2019?

The list of documents required to eliminate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it does, it is insignificant.

It is necessary to monitor the relevance of the forms and applications that are submitted to the tax authorities, relevant documents must be submitted only new and valid in state bodies. Otherwise, documents will not be accepted.

7. Video materials

If you still have questions, we suggest watching videos that detail the elimination of IP.

7.1. Video: how to close IP - what to do after liquidation

Watch the video which tells you what you need to know in order to terminate IP activities.

7.2. Video: Bankruptcy of an Individual Entrepreneur

See also the video, where the bankruptcy trustee talks about the nuances of bankruptcy of IP.

8. Conclusion 🗞

So, as discussed earlier, running your own business - The business is quite complicated and requires a lot of time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means that something must be decided with the status of the individual entrepreneur: close it or leave it inactive. Of course, the first option comes to mind the second option, which comes from natural human laziness, but it is not the most correct. Why?

The thing is that the "hanging" individual entrepreneurship, which actually does not conduct its activity (does not sell anything, does not offer any services), but at the same time is listed on the documents by a person who has long since opened another business or himself somewhere got a job, can bring a lot of trouble.

After all, no one has canceled the payment of insurance payments, as well as the maintenance of various accounting documents, including reporting for various controlling structures (Federal Tax Service, PFR, FSS, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

It does not bring the expected profit that would cover all costs. (for example, the cost of purchasing goods and renting a trading floor), and also would make it possible to pay a regular pension contribution that does not affect the size of the future pension, and would bring a satisfactory income in the dry balance.
There are problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the IP, because you will have to pay off all debts, but on the other hand, it will be possible to start all over again after all the troubles have been resolved. To avoid problems in the future, we recommend reading our article - “How to start your own business?”
The entrepreneur simply realized that he lacked practical or theoretical skills, which means you need to get them by working for someone. In this case, the case may not be closed if it is not planned to be too long. After the resumption of work, it will not be necessary to deal with documents for registration of individual entrepreneurs, but you still have to pay all insurance premiums.
Decision made to expand or retrain in LLC. In this case, it will be necessary to liquidate individual entrepreneurship in order to start preparing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the IP, it will be necessary to collect documents (a statement certified in the notary's office, as well as TIN, extracts from the FIU, USRIP, certificate of assignment of the OGRNIP and a receipt confirming the payment of the fee) and start the procedure itself, considering all its possible nuances .

Important! After the IP has been closed and liquidated, the documents and statements of the IP must be stored for four years (in case of questions and inspections by the Federal Tax Service, the Social Insurance Fund, the FIU and other government agencies).

It is not difficult to close the IP compared with the reorganization or liquidation of a legal entity, so take the time and money to liquidate the IP.

P.S. The team of the business magazine “Rich Pro” wishes good luck in resolving their financial issues, including the elimination of IP. Share your opinions on the topic and ask your questions in the comments below.