Is it possible to close an individual entrepreneur through the MFC: step-by-step instructions and procedure. How to close an individual entrepreneur yourself

Is it possible to close an individual entrepreneur in MCF and how safe is it? The individual entrepreneur has the right to terminate at the necessary time entrepreneurial activity, but you can do this yourself or by using another method of submitting documents - by contacting a specialized company. At the same time, closure using a multifunctional center is considered newer, although they have been working in this area for more than ten years.

Individual entrepreneurs have a huge number of benefits, which makes it possible to operate under special tax regimes, but things are not always going well for them and liquidation is required.

In order to deregister, an entrepreneur will need to personally submit an application on the appropriate form to the tax office or using the website of the federal service, and you can also use the new service MFC.

This organ is increasingly popularized among closing individual entrepreneurs.

The Russian Tax Service has an extremely negative attitude towards the MFC, since it prefers independent control directly with the entrepreneur, that is, without the participation of intermediaries, and does not advise an individual to even think about how to close an individual entrepreneur through the MFC.

It will take eight days to complete the documentation and publications on the state control website, but only working days are calculated. It is often contacted by individual entrepreneurs who apply special tax regimes and are micro-enterprises.

The multifunctional center, unfortunately, does not check payments to insurance funds and debts owed by the entrepreneur, since this fact is not stated in the law.

You will need the following documents:

The latter is one hundred and sixty rubles and you can deposit this amount on the website of the Federal Tax Service of the Russian Federation or by downloading the details from the MFC for closing an individual entrepreneur.

Among all the documents listed above, the most important is the liquidation application, which contains the following information:

If a businessman does not have an official confirmation from the Pension Fund, then the multifunctional center will independently send a request there. The entrepreneur should be aware that this fact will cause the period for closing the individual entrepreneur to increase.

There are several ways to submit documentation to the multifunctional center in 2019:

1. Personally, by contacting any branch in Russia.
2. Using registered mail, but only if there is a description of the attachment.
3. With the help of a third party, but in this case a certified power of attorney will be required.
4. Using the MFC website in the form of an electronic document.

Eight days after submitting the application and documents, an entry is made in the register about the termination of the business. But in addition to this, the businessman is given documentary evidence of the fact of liquidation.

It is important for individual entrepreneurs to keep the closure papers for four years, as they may be required during the next tax audit.

In any case, the deregistration procedure should begin with the calculation and dismissal of working employees, since liquidation cannot be sudden. The manager is obliged to notify about the decision no later than sixty days, and this is done in writing and only with a signature.

During these two months, you will need to submit an interim report to the Pension Fund and do not forget to send a notification to the appropriate Employment Center, where you indicate the details of the employees, their position and wages.

If the employee wishes to terminate employment contract before the closure of the individual entrepreneur, you will need to pay cash on average for the time remaining before liquidation.

After payments have been made, it is necessary to close bank accounts.

If during operation the IP was used cash machine, then it will also need to be deregistered, but to carry out this procedure you will need to collect all the documents, which include the following:

They are submitted in two methods, that is, in person or by registered mail; the tax service allocates only five days for this procedure.

If other employees worked for the individual entrepreneur, a report to the Fund will be required. social insurance by means of a letter, which can be delivered in similar ways.

Closing an individual entrepreneur requires payment of all contributions, for which the tax office allocates fifteen days and sometimes its employees require a certificate from the businessman indicating that there are no debts to the Pension Fund. In this situation, it is important to understand that their actions are illegal and can be challenged in accordance with the law.

In most cases, it is beneficial for a businessman to calculate contributions, as this will help reduce the payment of taxes under the simplified tax system and UTII. There is a certain complexity here, since the contribution is calculated from the beginning of the year until the closing date.

Liquidation of individual entrepreneurs occurs in accordance with the Law “On State Registration legal entities and individual entrepreneurs,” but the reasons may be the following:

1. Independent decision of a businessman.
2. His sudden death.
3. A court decision, but it will be compulsory.
4. For foreign citizens, the basis is the end of the validity of the document for legal stay on the territory of Russia.
5. Business bankruptcy.

In the event of the death of an entrepreneur, it is possible to close an individual entrepreneur through the MCF on the basis of data received from the registry office, which is transferred to the tax commission. That is, registration loses its validity with the death of the owner.

When a foreign businessman’s visa expires, the authority where the registration was carried out receives information about this fact and the registration immediately loses its validity.

In the case of a forced liquidation process of an individual entrepreneur, it occurs from the date of the court verdict for the specified period.

The debts of a business may be different, and as a result, the liquidation will be of a different nature.

Regardless of the closing method, the following issues must first be resolved:

If the reporting was submitted on time, then you can submit documents for the last period.

In this situation the best option Documentation will be submitted before the closing process begins so that the situation can be corrected in a timely manner.

Unfortunately, according to the law, the entrepreneur is given only five days from the moment the liquidation of the individual entrepreneur begins, and after this time, fines will be imposed for non-compliance.

Sometimes an individual entrepreneur may receive a refusal to close a company at the MFC, and questions arise about the procedure, since this happens for the following reasons:

Also, a refusal can be obtained in the case when the documentation was submitted by a third party, but there is no power of attorney.

If the refusal occurred for other reasons, then the businessman has the right to go to court to appeal.

Advantages and disadvantages of the procedure

The undeniable advantages of terminating activities through multifunctional centers include the following:

• efficiency;
• consultation at the required time;
• resolving several issues simultaneously;
• quality;
• The multifunctional center operates seven days a week.

The main disadvantage of obtaining termination documents with the help of the MFC is that its employees are specialists in a narrow field, as a result of which they are not always able to provide adequate assistance.

For about ten years now, multifunctional centers for the provision of government services (MFCs) have been operating throughout the country. They took upon themselves the responsibility for maintaining almost all document circulation. Thanks to this, the quality of government services provided has improved and they have become more accessible. Private entrepreneurs have managed to significantly reduce the costs of closing an individual entrepreneur: it has become easier to do this through the MFC.

How to close an individual entrepreneur through the MFC

Private entrepreneurs have the opportunity to terminate their economic activity any time. It is permissible to carry out such a procedure independently, but you can contact a specialized multifunctional center on this issue. This option appeared relatively recently, so few people understand this issue.

Tax authorities do not approve of this method of a private entrepreneur terminating his activities. It takes about one week to complete all documents and publish information on the Federal Tax Service website about the fact that a private entrepreneur has ceased to conduct business when he contacts the MFC on this issue. These centers do not check whether the entrepreneur has any debt or whether payments have been made to insurance funds. Such actions are not covered by the provisions of current legislation.

Federal Tax Service inspectors prefer that entrepreneurs register the closure of a business only with them

Closing an individual entrepreneur through the MFC: step-by-step instructions

A private entrepreneur must complete a number of mandatory actions in order to liquidate his individual entrepreneur. All of them are interconnected and if at least one is not completed, it will not be possible to achieve the final result.

Preparing an application

An application for closing an individual entrepreneur is drawn up according to established pattern(Form P26001). The electronic form of the application template can be downloaded from the website of the Center for the Provision of Public Services or received directly at the place where the documents are processed.

If the person submitting such an application does not have official confirmation from the country’s Pension Fund, the MFC sends a request for such confirmation independently. True, in such cases the period for liquidation of an individual entrepreneur increases.

A properly prepared application should include:

• passport details of the entrepreneur;
• registration number of his individual entrepreneur;
• Citizen's TIN;
• contact phone number and email to contact him if such a need arises;
• applicant's signature.

Collection of documents

To close an individual entrepreneur in this manner, a citizen should prepare a package of documents, including:

• an application drawn up in the prescribed form;
• a bank statement confirming the fact that the citizen has closed the individual entrepreneur’s current account;
• a document confirming the existence of state registration of the entrepreneur at his place of residence;
• passport of the citizen who is applying to close his own individual entrepreneur;
• receipt of payment in full of the state duty.

The state duty for the provision of the service in question is 160 rubles. Payment details can be downloaded directly from the MFC website or you can use the electronic service “Payment of state duties” on the website of the Federal Tax Service of Russia for payment.

Paper receipts are becoming a thing of the past: increasingly, businessmen pay state fees online

Submitting documents to the MFC

An entrepreneur submitting documents to the MFC to close his own individual entrepreneur must understand that the center’s specialists will not require repayment of debt. When contacting the multifunctional center, closing individual entrepreneurship takes eight calendar days. If the documents are submitted by the entrepreneur personally to the tax authorities, the closure of the enterprise will take three days. You can submit documents to close an individual entrepreneur at any MFC in the country.

Methods for submitting documents to the MFC may be as follows:

• an entrepreneur personally to any of the branches of such centers in the country;
• by registered mail with a mandatory list of attachments;
• through a third party with a mandatory power of attorney in such cases, executed by a notary;
• via download electronic documents on the MFC website.

Receiving documents on termination of registration

After the MFC receives an official application from the entrepreneur to terminate activities, registration of the application begins. The duration of the procedure is from five to seven working days. After the expiration of the specified period in State Register A record of the liquidation of the enterprise is made, documentary evidence of which is handed over to the entrepreneur.

The following circumstance is important: it is mandatory to store documents on the closure of an individual entrepreneur for four years, so that it is possible to confirm this fact during tax audits.

All documents relating to the activities of individual entrepreneurs should be kept for at least 4 years from the date of liquidation of the business

Why MFC may refuse

Refusals from the MFC to carry out the procedure for closing an individual entrepreneur at the voluntary request of an entrepreneur are not uncommon. This can happen in the following cases:

• All documents needed for closing were not collected and provided.
• Insurance accruals were not paid in a timely manner if the enterprise had employees.
• The individual entrepreneur had a current account opened in a foreign bank, but this information was not submitted to the tax authorities on time.
• The certification by a notary was carried out in violation of the established procedure, which happens when documents are submitted by an authorized person.

In the event that the liquidation of an individual entrepreneur is deemed unlawful, the entrepreneur will receive an official document confirming such a decision. Documents can be submitted again after all possible inaccuracies have been eliminated.

Closing an individual entrepreneur through an MFC in another region

The closure of an individual entrepreneur through the MFC can be completed in another region, not at the place of registration of the entrepreneur. As a rule, there are the following methods for this:

1. Submission via the Internet on the MFC website.
2. Dispatch registered letter with a description of the attachment.
3. Requesting services official representative entrepreneur, with a power of attorney issued to him by a notary.

If documents are sent via the Internet, they must be certified with an electronic signature. In this case, the entrepreneur should first take care of obtaining a qualified digital signature.

Multifunctional centers of any region will be happy to help an entrepreneur liquidate an individual entrepreneur

Advantages and disadvantages of the procedure

The considered option of liquidating an individual entrepreneur has many advantages. Among the main ones it should be noted:

1. Quick resolution of the issue.
2. At any stage of the closing process, the entrepreneur has the opportunity to receive the necessary advice.
3. Service at the MFC is set at the highest level.
4. If such a need arises, several issues can be resolved simultaneously.
5. The time for receiving visitors at the MFC is convenient (from 8.00 to 20.00, seven days a week).

The only drawback of this procedure is the fact that MFC employees are narrow specialists and not in all cases they can provide assistance to the client in liquidating his individual entrepreneur.

Of course, every entrepreneur has the right to decide for himself whether to conduct business or not. Today, tax authorities have an extremely negative perception of the possibility of closing individual entrepreneurs through the MFC, since they are deprived of the opportunity to monitor the entire situation. However, the number of entrepreneurs closing own enterprise in this way, grows every year. This procedure is convenient for them because it does not take much of their time and can be performed remotely. The participation of the entrepreneur himself in the process is reduced to a minimum.

Visiting government agencies, including tax office, often requires a significant amount of time and may be ineffective. To ease the situation, many government services can be obtained via the Internet using the Government Services Portal at gosuslugi.ru, as well as in multifunctional centers. Therefore, entrepreneurs may be interested in the opportunity to close an individual entrepreneur through government services.

Where to close an individual entrepreneur

An entrepreneur who decides to close his business has several options on where and how to do this.

Let's list all the available methods:

1. At the tax office.

An individual or his representative must appear at the tax authority first to submit documents and then to receive them (if this method of receiving documents is chosen). It should be taken into account that in this case the individual loses time on the road, waiting in line and the initial verification of documents by the tax inspector.

2. Via the Internet.

The modern way of life provides more and more opportunities to perform necessary actions without leaving home. In this regard, the question arises whether it is possible to close an individual entrepreneur via the Internet. The state is constantly creating electronic services, simplifying many procedures for people with Internet access.

The official website of the Federal Tax Service nalog.ru provides the opportunity to submit documents for registration electronically. To do this with home page you need to go to the “Individual Entrepreneurs” section, in the “I am interested” section, select “Cessation of the activities of an individual entrepreneur”, and then - “I want to terminate the activities of an individual entrepreneur.” This section provides a list of required documents and how to submit documents. When you select the remote method, a link to the service for submitting documents to the tax office electronically is displayed. However, in order to realize this opportunity, the entrepreneur must have the key electronic signature issued by a certification center, or have your signature certified by a notary. Individual entrepreneurs can send documents via Personal Area taxpayer on the same website if he has passed the appropriate registration. On the 6th day after submitting documents, an individual comes to the tax office only to receive a notice of deregistration. Personal appearance to submit documents is not required.

Another way to submit documents electronically is the Government Services Portal. Here in the “Service Catalog” section you need to select “Business, entrepreneurship, NPOs”, then - “Registration of legal entities and entrepreneurs”, and already in this section - “ State registration legal entities, individuals as individual entrepreneurs and peasant (farm) households.” However, currently this type public services are not electronic, so the entrepreneur must choose another method of submitting documents.

3. In the multifunctional center (MFC).

MFCs operate on the basis of the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services” and operate in many regions of the country under the “My Documents” brand.

These centers represent a “one-stop service” and accept applications from individuals and legal entities on various issues.

When applying for services at the MFC, the applicant receives the following benefits:

• possibility of electronic appointment;
• as a result, minimal waiting time in line;
• no need to obtain documents (certificates, extracts, etc.) in several government agencies before asking for a solution to your issue, etc.

In this case, the natural question is whether it is possible to close an individual entrepreneur through the MFC. It is possible, but this method has some peculiarities.

Firstly, the period for consideration of the application will be 8 working days, and not 5, as in the tax office.

Secondly, the list of required documents additionally includes:

• power of attorney for the MFC;
• TIN and its copy.

You can receive the result of the service (a document on deregistration of an individual entrepreneur) here, at the MFC, or in another way specified in the application.

4. By mail.

Tax authority accepts documents for registration and through postal items. In order to close an individual entrepreneur by mail, it is necessary to prepare all the necessary documents (including notarizing the signature on the application) and send them to the address of the tax office that registered the individual entrepreneur, with the declared value and a description of the investment. It is advisable to order the shipment with notification of receipt. This way you will know that your letter has arrived, and also from what day the 5-day period for consideration of the application begins.

Closing an individual entrepreneur: Pension fund

The activities of individual entrepreneurs entail obligations to pay insurance premiums in the Pension Fund of Russia. Therefore, an individual who has ceased his business is interested in having these obligations removed from him.

If the individual entrepreneur did not act as an employer, the procedure for deregistering him with the Pension Fund takes place without his participation. The tax office sends information about the closure of an individual entrepreneur to the fund.

However, if the individual entrepreneur had employees, he is obligated to submit to the Pension Fund a calculation of insurance premiums no later than 12 days after the closure of the individual entrepreneur and to pay the debt, if any, within 15 days.

Closing an individual entrepreneur does not remove the debt on mandatory payments from an individual. In case of failure to fulfill obligations to the budget or other persons and organizations, all debts are transferred to the individual and can be collected from him in court.

Required documents You can submit to the Pension Fund:

• personally;
• through a representative;
• by mail;
• By e-mail;
• through MFC.

An individual entrepreneur (IP) has the right to stop activities as a business entity at any time, using the services of consulting firms or armed with knowledge and patience in order to go through all stages of liquidation of a business on their own. Recently, a third option has emerged in the form of multifunctional centers (MFCs), providing a wide range of services. Since intermediaries are expensive, and centers significantly help save time, many entrepreneurs are looking for detailed instructions on how to close an individual entrepreneur through the MFC.

MFC is an institution that provides legal and individuals municipal and government services in accordance with the “one window” principle. This principle means that the first application of the applicant is sufficient to guarantee the receipt of the necessary service.

MFC demonstrate new way interaction between the population and the state; The centers are aimed at providing maximum comfort to applicants, as well as reducing the time required to provide services.

For the convenience of citizens, multifunctional centers operate a telephone service system, the live queue has been replaced by an electronic one, and even the applications themselves can be submitted via the Internet. With the help of the center, an entrepreneur can receive advice on a number of pressing issues, including the question of whether it is possible to close an individual entrepreneur through the MFC.

Procedure for liquidating an individual entrepreneur

The procedure for closing an individual entrepreneur is fixed Federal law and therefore has a clear sequence of actions. In the process of closing an individual business, the following stages can be distinguished:

1. Filling out the application form for closing an individual entrepreneur.
2. Payment of state duty for closing a business.
3. Payment of insurance premiums.
4. Deregistration from the Pension Fund and deregistration cash registers. This stage is one of the most labor-intensive and requires the availability of a package of relevant documents that must be submitted in the prescribed manner.
5. Repayment of debt to the budget. Please note that in certain cases, an individual entrepreneur may be closed with a debt to the funds, but the money must be paid within 15 days after the closure of the individual entrepreneur in order to avoid litigation.
6. Submission of documents required by law to the appropriate authority. Previously, in order to close an individual entrepreneur, it was necessary to contact the tax office. Now that there is a positive answer to the question of whether it is possible to close an individual entrepreneur at the MFC, the documents can be brought to the center, which will subsequently act as an intermediary between the entrepreneur and the tax service.
7. Obtaining a record sheet from the state register on the liquidation of an individual entrepreneur.

Preparing for Closing

Closing an individual entrepreneur involves carrying out certain preparatory work. First of all, if hired workers are registered as an individual entrepreneur, then 2 months before closure the entrepreneur must inform them about the liquidation of the enterprise in writing. It is advisable to draw up the document in two copies: one for employees, the other to leave for the individual entrepreneur’s storage.

2 weeks before the closure of the individual entrepreneur and, accordingly, the dismissal of workers, the entrepreneur must notify the territorial employment center about the current situation. A special form has been developed for this; or the individual entrepreneur can provide information about employees in free form.

Collection of documents

The list of documents that an entrepreneur needs to collect to close a business varies depending on the situation and certain specific conditions. The main documents that a businessman must have are:

• passport;
• application for closure of individual entrepreneurs, drawn up in form P26001;
• receipt of payment of state duty.

In addition to these documents, documents may be required confirming:

• closing an individual entrepreneur's current account;
• delivery of a license to perform a certain type of activity;
• deregistration of a cash register.

The tax office has the right to request other documents of interest to it.

Payment of state duty when closing an individual entrepreneur

A necessary component of the procedure for closing an individual entrepreneur is the payment of a state fee, the amount of which in 2018 is 160 rubles. To make this payment, you can use the services of a bank or transfer funds through the website of the Federal tax service(Federal Tax Service).

Paying state duty through a bank does not cause any difficulties: all you need to do is find out the exact details and fill out the official form.

If necessary, bank employees can provide assistance in filling out the form - the cost of the service is 20 rubles.

If an entrepreneur decides to pay the state duty via the Internet, then a service called “Payment of state duty” on the Federal Tax Service website will help him. The online payment process is more complex and involves a whole sequence of actions.

Submitting documents to the MFC

A special feature of closing an individual entrepreneur using a multifunctional center is the fact that the MFC does not require any documents confirming the payment of the individual entrepreneur’s debts. IN regulations regulating the activities of the centers, this is not spelled out.

Thus, the list of documents that need to be submitted to the MFC to close an individual business is relatively short. Today, MFCs require from entrepreneurs:

• a completed application for closing an individual entrepreneur;
• receipt of payment of state duty;
• entrepreneur’s passport, individual tax number, as well as copies of these documents;
• the entrepreneur’s power of attorney at the MFC, as well as a power of attorney for a third party if it submits documents to the center.

Completion of individual entrepreneur liquidation

After the tax office receives documents from the MFC about the closure of the individual entrepreneur, the registration process will begin, lasting from 5 to 7 days. The liquidation procedure for a business is considered completed after making an appropriate entry in the Unified State Register of Entrepreneurs and the issuance of a record sheet about this.

The entrepreneur is obliged to keep documents relating to the work of the individual entrepreneur for 4 years from the date of liquidation, in case the regulatory authorities decide to audit previous activities.

List of grounds for refusal to close an individual entrepreneur service

In certain cases, a multifunctional center for the provision of state and municipal services may refuse to cooperate with an entrepreneur on the closure of an individual entrepreneur. The grounds for refusal of a service may be as follows:

• lack of notarization when filing papers with the help of an intermediary;
• unpaid state duty;
• lack of some documents necessary for closing an individual entrepreneur;
• discrepancy between the information data in the entrepreneur’s application and the data specified in the Unified State Register;
• lack of registration or incorrect registration of individual entrepreneurs in extra-budgetary funds.

In the event that the MFC refused to assist an entrepreneur in closing an individual entrepreneur for other reasons not listed in the list, the individual entrepreneur has the right to appeal such a decision through the court.

Advantages and disadvantages of closing an individual entrepreneur through the MFC

Closing an individual entrepreneur through the MFC has the following advantages in comparison with other methods of liquidating a business:

• the opportunity to receive consultations at every stage of collaboration;
• saving the entrepreneur’s time by quickly resolving issues of interest and the ability to simultaneously perform several interrelated tasks;
• high quality of service to citizens.

Nevertheless this method Closing a business is not without certain disadvantages: the attitude of the tax inspectorate towards deregistration with the help of the MFC is negative, since it prefers independent control over the activities of individual entrepreneurs.

How to close an individual entrepreneur: Video