Close SP at ENVD per year. Termination of the type of activity for ENVD. How to close SP on ENVD - step by step instructions. What is needed to close the IP to the debtor

Every taxpayer in the Russian Federation doing business as a private entrepreneur has the right to terminate his entrepreneurial activity at any time. Termination of activities of an individual entrepreneur in 2019 applying tax regime on UTII, obliges the entrepreneur to deregister as a payer of this tax. This must be done in a timely manner and correctly, in order to avoid problems in the future.

Standard procedure for closing an individual entrepreneur in 2019

You shouldn't have any special problems. The procedure in question is quite simple. Let us analyze in detail how the termination of the IP activity in 2019 is carried out. To do this, follow these steps:

The nuances of terminating the activity of an individual entrepreneur applying the UTII tax regime

The requirements related to the deregistration of an individual entrepreneur in 2019 applying UTII remained the same. The termination of the activity of an individual entrepreneur working on UTII occurs on the basis of an application established form ENVD-4 number.

This statement is provided in tax authority v mandatory within five days starting from the day when the entry was made in the USRIP on the termination of entrepreneurial activity.

The Tax Code of the Russian Federation, when closing an individual entrepreneur in special modes, does not provide for mandatory deadlines for filing returns and paying taxes. However, the termination of the activity of an enterprise operating on UTII does not imply the cancellation of accumulated debts. V tax office when closing a business, you must, firstly, submit the "last" declaration, and secondly, you must pay UTII for the last working quarter. The UTII declaration can be submitted both before filing an application in the UTII-4 form, and after the end tax period, according to general rules.

It should be remembered that chapter 26.3 Tax Code the submission of "zero" declarations for UTII is not provided.

Specificity of closing a sole proprietorship with debts

When registering the closure of an individual entrepreneur, the tax authority informs about it extrabudgetary funds- FIU and FSS. Based on the data received from the tax authorities, these authorities automatically deregister the individual entrepreneur. However, the unpaid debt remains, and it must be paid, even as an individual. Otherwise, the debts of the entrepreneur will be collected in court.

The procedure for deregistering an individual entrepreneur registered as an employer is slightly different. The difficulty lies in the fact that these entrepreneurs need to settle their debts to off-budget funds in advance.

The fact of the official registration of the closure of the business does not mean the cancellation of the former obligations of the businessman. Therefore, it is not recommended to delay the payment of the debt to creditors and former hired workers, since when filing claims in court, the former entrepreneur risks losing all his property.

In conclusion, it should be noted that after deregistration, an individual entrepreneur will need to cancel the IP account and carry out the procedure for deregistering the cash register.

Useful little things to remember for UTII payers in 2019

When officially registering a business closure, it must be remembered that correctly executed and timely submitted documents guarantee a quick completion of the procedure and no problems in the future.

So, businessmen often make mistakes when filling out receipts for payment of state duty.

It must be remembered that when paying the fee for the termination of the activity of an individual entrepreneur in 2019, it is necessary to affix the correct BCC.

Also, when filling out tax reports, it is important to know that in 2019 there were changes for individual entrepreneurs who have the opportunity to reduce UTII for insurance premiums,

The changes are in the calculation of these contributions. (1 minimum wage multiplied by the tariff). Fixed amount paid until December 31st.

In 2019, one should not forget that an excess of the annual turnover of an individual entrepreneur of the mark of 300,000 rubles, entails an increase in contributions to the Pension Fund of the Russian Federation by 1% of the excess amount.

This system has its own subtleties that need to be figured out. It is good if you decide to "wind up" at the end of the reporting period. And if not, what to do? I do not want to pay tax for 90 days if you have worked for 2 weeks. And it is not necessary. The IRS will not oblige you to pay in vain if you send it a final report with a liquidation code.

What to report

Form tax return when not different from what you are used to submitting quarterly. was approved in 2014 by order No. ММВ-7-3 / 353.

The main difference is in its content. In the event that you wind up activities after completing a full three-month period, then the deadline for the delivery of the document remains - until the 20th of the first month for the reporting period.

The difference with a "regular" document is that in the "Tax period" field you must enter the value 50, and in the "Reorganization form" field you must enter the number 0 - the liquidation code. This suggests that you should not expect more UTII reports from you.

For the tax authorities, the income and expenses of an entrepreneur who practices the payment of UTII are absolutely unimportant.

The tax is calculated based on a number of indicators and that are approved at the federal and local levels. In the calculation of the tax there is a physical indicator that determines the scale of your business in numerical terms. Suppose you cease business before the end of the reporting period, disband staff, close stores, sell equipment, etc. In this case, the physical indicator will be equal to 0, and it is this figure that must be entered in the appropriate field of the declaration.

How to calculate the amount of UTII in the event of the closure of one of the cafes on the territory municipality, where does the organization (IP) continue to conduct "imputed" activities through other catering facilities? What if, on the contrary, opens another cafe?

The calculation of the amount of UTII depends on the value of the physical indicator characterizing the "imputed" type of activity. When providing catering services through a catering facility that has a visitor service hall, the area of ​​the visitor service hall (in square meters), through an object that does not have a visitor service hall - the number of employees, including individual entrepreneurs.

V With Article 346.29 of the Tax Code of the Russian Federation defines the features of calculating UTII in the following cases.

In a situation where one of the cafes on the territory of the municipality is closed, where the organization (IP) continues to conduct "imputed" activities through other catering facilities, the taxpayer is not removed from the register as a UTII payer, since it continues to remain so. It is incorrect to consider that there is a change in the value of a physical indicator. In fact, the organization (IP) ceases to carry out activities through one of the catering facilities - at one of the places where the "imputed" activity is conducted. In this case, the calculation of UTII must be made in the manner prescribed for the situation of deregistration as a payer of the specified tax. For some time now, financiers have also advocated this approach (see letters dated 23.06.2017 No. 03-11-11 / 39527, dated 03.12.2015 No. 03-11-09 / 70689 (sent for information and use in work by the Letter of the Federal Tax Service of the Russian Federation of 02/19/2016 No. SD-4-3 / 2690)).

So, if the taxpayer has ceased to carry out "imputed" activities through the catering facility, UTII is calculated in accordance with paragraph 10 of Art. 346.29 of the Tax Code of the Russian Federation, regardless of whether:

whether the taxpayer is removed from tax accounting for this type of activity;

whether it continues to carry out it at other similar objects in the municipality, where he is registered with the tax authorities as a payer of UTII.

The same approach is to focus on the provisions of paragraph 10 of Art. 346.29 of the Tax Code of the Russian Federation - should be used in the case of opening a new cafe on the territory of the municipality where the organization (IP) already conducts "imputed" activities through similar facilities. This is stated in the Letter of the Ministry of Finance of the Russian Federation dated 08.12.2015 No. 03-11-06 / 3/71666.

Earlier, financiers in the described situation, the closing / opening of a cafe was regarded as a change in the physical indicator and insisted on the need to carry out the calculation under paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation (see Letter dated 30.10.2013 No. 03-11-11 / 46223).

The updated point of view of officials of the financial department is focused on the established arbitration practice, to which they themselves indicated: position fully takes into account the approach arbitration courts about this question... We wrote about the existence of this emerging arbitration practice in the consultation "UTII: closed one of the cafes." The list of judicial acts remained the same (recall it).

At the same time, there is such a judicial act that is out of order. This is the Decree of the AS FEB of 11/23/2015 No. F03-4746 / 2015 on case No. A73-240 / 2015, the transfer of which to the Judicial Collegium for Economic Disputes of the RF Armed Forces was refused by the RF Armed Forces Decision No. 303-KG16-1788 dated 03/31/2016.

Creation of a new separate trade object in the same municipality in which the company is already carrying out retail trade through objects of stationary trade and is tax-registered as a payer of UTII, is a change in the value of a physical indicator: area trading floor... Consequently, the inspectorate reasonably calculated UTII from the beginning of the month in which the physical indicator changed.

The society's argument about the calculation of UTII in the order of paragraph 10 of Art. 346.29 of the Tax Code of the Russian Federation was considered by the courts and lawfully rejected, since the calculation procedure provided for by the named rule is associated with the taxpayer's registration with the tax authority and deregistration. When a new trade object is opened in a municipality in which the taxpayer is already carrying out the same type of activity, registration with the tax authority is not made, therefore, clause 9 of Art. 346.29 of the Tax Code of the Russian Federation.

In the event of the closure of one of the cafes on the territory of the municipality, where the organization (IP) continues to conduct "imputed" activities through other catering facilities, the calculation of the UTII amount should be made in the manner prescribed for the situation of deregistration as a taxpayer, that is, based on the actual the number of days of activity through the closed cafe. The same applies to the case of opening a new cafe on the territory where the organization (IP) is already conducting "imputed" activities through similar facilities. This approach is supported by officials and the majority of judges.

The use of a taxation regime called UTII is voluntary, but in order to start working on it, it is necessary to register with the tax authorities. Therefore, when a taxpayer decides to leave UTII, he must also notify the tax authorities and go through the deregistration procedure at the Federal Tax Service.

Voluntary withdrawal from UTII may be due to the following factors:

• termination of activity on imputation - this happens, for example, if the payer has ceased to provide services transferred to UTII, or the territorial authorities have removed his activities from the list of services falling under this regime;

• switching to another mode.

Pay attention to one more situation: the taxpayer does not fall under any of the above grounds, but simply moved the place of business. Does this entail the obligation to deregister with the Federal Tax Service?

Look for the answer to this question in the publication "The Ministry of Finance explained how to pay UTII when the store moves to a new location" .

Where to find the application form for withdrawal from UTII 2018-2019

The application form, on the basis of which the tax authority removes the taxpayer from UTII, differs for entrepreneurs and companies. The form for individual entrepreneurs is called ENVD-4, and for organizations - ENVD-3.

These documents can be downloaded .

What are the deadlines for filing an application for withdrawal from UTII

When leaving the imputation, the payer must submit an application for deregistration within 5 days from the moment when he stopped working on UTII. At the same time, the procedure for calculating the deadline for deregistration of UTII is different:

• if the activity is terminated by the taxpayer himself, then the countdown begins from the moment of its actual completion;
• if the deregistration is due to reasons beyond the control of the payer, then 5 days are counted differently.

How - you will learn from this material .

Having received such an application, the tax authorities, in turn, are obliged to remove the payer from the register within 5 days from the date of its filing. After deregistration, the IFTS sends a notification.

You can learn more about it .

It also happens that the "attorney" did not meet the deadline specified for filing an application. Then the tax authorities will not execute it within the 5-day period provided by the law.

When the IFTS removes such a payer from the register, it is said in this material .

Having withdrawn from tax accounting, it is important not to forget to submit a declaration for UTII.

To which inspection you need to submit the last report, is described in the material “Have they been removed from the register for UTII? Do not forget to submit your declaration " .

How to issue an application for deregistration of UTII for LLC

In the UTII-3 form, companies must indicate the following data:

• information on the reason for refusing UTII; at the same time, it is important to reflect the correct requisite that characterizes it, depending on the termination of one of several types of activity;
• Name;
• Kind of activity;
• place of business;
• other data.

Unmistakably filling UTII-3 material will help you "UTII form 3: application for deregistration of the organization" .

How an individual entrepreneur should issue an application for deregistration of UTII

In the application, the individual entrepreneur indicates the information:

• about yourself - surname, name, patronymic;
• the reason for the termination of activity on the imputation, indicated by codes from 1 to 4.

What else needs to be reflected in this form is stated in the article "UTII form 4: application for deregistration of individual entrepreneurs."

So, deregistration must be accompanied by a mandatory notification of this fact to the tax authorities. How to do it correctly, the materials of our constantly updated section will help you figure it out.

Closure and liquidation are different things.

This is the main thing that needs to be understood in order not to confuse the processes and the meaning of the operation. Strictly speaking, an individual entrepreneur is an individual, not a legal entity, and therefore cannot be liquidated as an LLC. Person registered as individual entrepreneur can only end a career (and individual entrepreneurship is a career). He has the right to complete it at any time, as well as to quit his job under an employment contract. But, as in the case of dismissal, you must follow all the rules and procedures.

And it is important to know what is the difference between the procedure for closing an individual entrepreneur working on UTII and an individual entrepreneur on a "simplified tax" or other taxation options.

Preparing to close the sole proprietorship

1. You need to submit reports
2. You need to close bank accounts
3. You need to cancel the registration of the cash register
4. It is necessary to deregister from the Social Insurance Fund (FSS) and the Pension Fund of the Russian Federation (PFR)

None of these steps can be skipped and you must take a responsible approach to their implementation, fill out all the documents correctly and provide reports. All steps are specifically dealt with in individual articles on our website, so please read them carefully. In some cases, you can lose sight of important nuances of a particular procedure.

The first four steps were preparatory stage, which is characteristic of the registration procedure for the termination of entrepreneurial activity in general. Now we turn to the main processes of closing an individual entrepreneur operating on the principle of a single tax on imputed income.

We close the IP on the "imputation"

1. We submit a completed application to the tax office at the place of registration of your individual entrepreneur. In order to get the application form, you can contact the tax office itself, or find the application form and download it for printing on the official website of the Federal Tax Service. You will need Form No. P26001.
2. We pay 160 rubles of state duty. Payment can also be made through electronic payments using the tax service. In the future, you will need a receipt for payment of the state duty, so print it out immediately.
3. We submit a pre-filled application and receipt directly to the tax office. Or you can again use their electronic service and send the digital version like this.
4. We are waiting for five days. After that, the tax office issues you a document certifying that the activity of an individual entrepreneur has been terminated.
5. Further, we send it to the tax document in the form of UTII-4. This must be done within five working days, not later. This form is designed to fix the cancellation of the payment of this very tax on imputed income.

What is the ENVD-4 form and why is it important

The ENVD-4 form was approved by order of the Federal Tax Service No. ММВ-7-6 / 941. The form can be obtained from the order itself. It is located in appendix number 4 to this order.

You can also find out exactly how to fill out the ENVD-4 form by contacting the official website of the Federal Tax Service, where there are samples.

Important! Without a completed ENVD-4 form, the IP will not be considered closed! And accordingly, you run the risk that taxes will continue to accrue to you, even if you do not work as an individual entrepreneur. By the way, there is no such form in other special taxation systems. Therefore, for an unaware person, the need to fill out a form may go unnoticed.

When an entrepreneur decides to terminate activities, he must not forget to close the business. In this situation, such businessmen often have the question of how to close an individual entrepreneur, whether it is permissible to do it on their own. Such an event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

V last years there is a process of increasing the number of entrepreneurs who have made a decision to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, among which are:

• Liquidation of individual entrepreneurs due to financial problems is the most common reason for the closure of businesses today. This is mainly due to the lack of Money for further business, high taxes, etc. There is also a bankruptcy procedure, according to which a business is closed on the basis of a court decision.
• Closing an individual entrepreneur in order to open a new legal entity - for some types of activities at the legislative level, it is provided for doing business only as organizations in connection with the increased requirements for them. Therefore, many entrepreneurs submit documents for closing an individual entrepreneur in order to continue to carry out their chosen type.
• Liquidation of individual entrepreneurs due to the lack of desire to continue doing business due to the lack of skills in this area.
• The closure of an individual entrepreneur by an individual due to health problems.
• Strong employment of an individual registered as an individual entrepreneur.
• Liquidation of individual entrepreneurs as a way to evade taxation - this termination of activities may entail appropriate punishment.

Important! In any case, the termination of activity by an individual in the form of an individual entrepreneur must be properly formalized, regardless of the reasons that caused this event. This will allow you to avoid further penalties from the tax service and the pension fund.

IP closure step by step instructions in 2017

Step 1. Collecting documents for closing an individual entrepreneur

Having made a decision on the termination of activities by an individual, the entrepreneur must collect documents for the closure of the individual entrepreneur.

What documents are needed to close an individual entrepreneur is defined in the norms of current laws:

• Necessary - is compiled by the entrepreneur independently when he closes his business. It can be taken from the printing house or printed from the corresponding Internet service. The main thing is that the required form is not out of date and is up-to-date on this moment... Use black ink to complete the application by hand.
• Receipt for payment of the state fee.

Attention! If the p26001 form will be submitted not by an individual, but by his authorized representative, you will need to issue a notarized power of attorney.

Step 2. We pay the state fee

In order to fix the termination of activity in the form of an individual entrepreneur, you must also submit a receipt with payment of state duty. In 2017 the size of the state fee is 160 rubles.

It can be paid through branches of banking institutions or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource, on the IFTS website https://service.nalog.ru/gp.do.

The details of the state duty form can be found in the tax office itself.

The BCC of this payment should be like this 182 1 08 07010 01 1000 110.

When using bank terminals, the receipt is generated automatically, there you need to fill in only the payer's data.

Attention! It is also advisable to make a photocopy of the paid receipt, so that a copy remains in the hands of the individual, since the original must be handed over to the tax office.

Step 3. Request a certificate from the pension fund

Application for withdrawal from UTII SP in 2017

Due to the fact that an individual entrepreneur as a taxpayer could be registered at the place of business, that is, at the tax office not at the place of residence, then an application in the form of UTII-4 must be submitted to the same tax authority. The deadline for submission, if the activity is terminated, is five days, as indicated in par. 3 p. 3 art. 346.28 of the Tax Code of the Russian Federation. The date of termination of activity is indicated in the application.

Automatic deregistration in case of termination of activities as an entrepreneur is not provided, especially since the tax authority of another region does not know that the entrepreneur has decided to close the IP on UTII and in case of non-receipt of declarations, he will charge tax and fine for failure to submit reports. Therefore, in case of failure to submit UTII-4, the need for proceedings with the tax authorities will arise, because even in the event of termination of activities as an entrepreneur, the debt will be presented to an individual.

In the application, it is necessary to indicate the data of the entrepreneur, sometimes it is difficult to choose the deregistration code. There are four codes, and in case of termination of business activities, you must put down "1".

Consequences of incorrect putting down of the code - an individual entrepreneur may not be deregistered or deregistered on another basis, and you will have to submit an adjustment application, tax may be charged for this period, since in this case the date of deregistration may also be indicated according to the date in the adjustment application ...

Tax on UTII is paid before deregistration as a taxpayer. With the timely filing of the application, the payment of UTII is made for the period when the entrepreneur actually worked. For example, an individual entrepreneur submitted an application and indicated that the activity was terminated on December 25. In this case, the tax on imputation must be calculated based on the actual hours worked, that is, for the period October 1 - December 24. Accordingly, for December the tax is not paid in full, but only until the date of deregistration.

There are no peculiarities regarding the submission of reports upon termination of activities, that is, a declaration on UTII at the closure of an individual entrepreneur is submitted at the same time. If an individual entrepreneur is removed from the register as a payer of UTII on December 25, and the termination of registration as an individual entrepreneur was on January 11, then the declaration must be submitted by January 20 (Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 08.04.2016 N SD-3-3 /). Moreover, for the remaining period, from deregistration as an imputed agent to excluding an entry from the USRIP, the entrepreneur must report and, if necessary, pay tax according to the applicable taxation system - general or simplified.

Due to the fact that an individual entrepreneur in relation to activities taxed by UTII may be registered with another tax authority, there are certain difficulties with where to file a declaration after deregistration. In the Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 03/20/2015 N GD-4-3 / it is indicated that the tax authority at the place of residence is obliged to accept the declaration.

Thus, if an individual entrepreneur applies UTII, in addition to the established documents necessary for closing the IP, he must submit an application for deregistration in the UTII-4 form and a UTII declaration.

Hello. In this article, we will tell you how to properly close the IP, which works on UTII.

Today you will learn:

• Documents that are required to close an individual activity;
• How can the documents be submitted;
• What to look for after the closure of the activity.

Step-by-step instructions for closing an individual entrepreneur on UTII

According to the law, each entrepreneur can close if necessary. You can either independently resolve all issues related to closing your business, or entrust the business to qualified legal companies that will quickly resolve all issues.

Let's consider how to correctly carry out the procedure for closing the IP on. In fact, the procedure is no different from the usual one.

Pay off all debts

If you have made the decision to quit your job as an entrepreneur, then the first thing you need to do is pay all debts. You can find out the amount on the official website of the tax service or on State services.

Dismissal of workers

If you did all the work yourself, then this closing stage is skipped. If employees helped you, they must be notified of your decision at least 2 months in advance. The notification is made exclusively in writing, addressed to each employee.

To an employee who is forced to leave the main place of work, you must pay:

• Salary for the last month of work;
• Holidays, if any;
• , not less average monthly earnings employee.

Payment of state fees

The closure of any activity is taxable. The cost of the state fee in 2017 is only 160 rubles.

You can pay at any bank branch or on the official website of the tax service. After payment, be sure to save the receipt, it will be required in the future, when submitting documents.

Preparation of a package of documents

In order to properly close the IP on UTII, be prepared to prepare a list of mandatory documents:

• Closing statement;
• Payment order for payment of the state fee;
• The passport.

The application is filled out strictly according to the approved form R26001.

• Download the form.

You can also get the application form in person, at the tax office.

It should be noted that all fields of the application must be filled in correctly. Corrections and blots are not allowed. A sample of the correct filling can also be found on the Internet, or requested from the tax office.

When choosing the second option, it should be borne in mind that such certificates can be published in a special corner of the consumer.

It is important to take into account that there is no need to sign the application in advance - this is a gross mistake. You can sign the application only in the presence of a tax expert.

Destruction of the seal

There are two options, thanks to which you can destroy and be sure that no one else can use it:

• On one's own;
• Through the organization.

If you decide to save personal money, you can destroy the seal yourself. If you choose this option, be prepared to file a statement and pay the stamp destruction fee. The application is filled out in a special form.

When the business is trusted by professionals, the entrepreneur will need to provide stamps and seals to a specialized firm and receive a document confirming that the seals have been destroyed.

Submission of documents

At this step, many entrepreneurs make the biggest mistake - they turn to the wrong tax office. According to the requirements, it is possible to submit documents for the liquidation of an individual entrepreneur only to the governing body in which you received registration for.

It turns out, where, there it and close it. Otherwise, all the work done will be wasted.

You can submit documents:

• Personally;

The prepared package is given to the tax inspector against receipt. From now on, you have 5 days to wait for the complete closure of your activity.

• Through a trusted person;

In this case, you will need to make a notarized power of attorney for the representative. A certified copy and passport of the authorized person is attached to the full package of documents.

• Send by mail;

If you choose this option, you can send the documentation by registered mail with notification. But not everything is so simple, since the documents must first be certified by a notary and an inventory must be drawn up. The day of submission of documents will be considered the day on which the authorized tax officer receives the letter.

• Through the official website of the Federal Tax Service.

This is the most popular option for providing documents, since it significantly saves time and allows you to control the closing process in real time. To submit documents, you must go to the official website of the tax service. An electronic package of documents is certified by an electronic signature.

Obtaining a certificate of closing an individual entrepreneur

The last thing to do is to get official confirmation that your IP is closed. On the sixth day, after submitting the documents, you need to contact the tax office and get an extract from the USRIP.

In practice, it happens that on the specified day you receive not the closing documents, but a refusal. In this case, an official document is also provided, which clearly states the reason for the refusal.

In most cases, a negative report is received by:

• If an incomplete package of documents is provided;
• There are errors in the documentation;
• If the documents are not submitted to the relevant tax office.

As soon as the error is corrected, the documents are resubmitted.

Conclusion

Many entrepreneurs are concerned about the question of whether the tax service can refuse to close an individual entrepreneur if there are debts to the pension fund and tax service... If you carefully study the law, you can understand that this is not a reason for refusal.

According to the law, any entrepreneur has every right, since they are still listed on an individual. Therefore, if you are faced with a refusal for such a reason, then simply do not be afraid to defend your rights, since the law is on your side.

Few people know that after the closure of the IP, you must submit a declaration, even if you have zero. If you do not pass it, you will be forced to pay penalties.