How to find waste disposal clients. Is waste recycling profitable as a business? Wood waste and sawdust
How to close an individual entrepreneur in 2018? Every year our Government revises the amount of the insurance year, and many entrepreneurs, having learned the new amounts of fixed payments, decide to close their individual entrepreneurs. How to do this correctly and competently, so that later government agencies did you have any complaints?
How to act
Let us immediately note that you can close an individual entrepreneur yourself, or you can turn to specialized ones for help and use their services. The first option is cheaper, and the second is more comfortable. What is necessary to close and how much does it cost to close an individual entrepreneur if an entrepreneur decides to save money and go through the procedure on his own? Below we will try to give the most detailed answer to this question.
On the general procedure for liquidation
What is needed to close an individual entrepreneur in 2018? General procedure closing an individual entrepreneur is as follows: you will need the following documents:
- application to close an individual entrepreneur;
- payment receipt;
- IP passport.
Step-by-step instruction
Now let's move on to step by step instructions on liquidation of individual entrepreneurs in 2018:
- It is necessary to fill out an application to close an individual entrepreneur. Form P26001 “Application for state registration termination an individual activities as an individual entrepreneur in connection with his decision to terminate this activity” can be obtained from the tax office or downloaded from the official website of the Federal Tax Service.
If you have any difficulties filling it out, you can see the instructions for filling it out. The application can be submitted either on paper or in electronic version ().
- Next, you need to download from the Federal Tax Service website a receipt form for payment of the state fee for closing an individual entrepreneur: the online service provides the opportunity to fill out the receipt immediately using the Federal Tax Service’s electronic databases. This will eliminate the possibility of errors in specifying payment details.
- Payment of state duty at a Sberbank branch. The state fee for closing an individual entrepreneur in 2018, as in 2016, is 160 rubles.
- After the state duty for closing an individual entrepreneur has been paid, the completed application and receipt for payment of the state duty must be submitted to the tax office at the place of registration of the individual entrepreneur.
This stage in closing an individual entrepreneur can also be accomplished through the Federal Tax Service website: using the online service, you can generate and send an electronic package of documents to the tax office; they must be certified by an electronic digital signature or by a notary
- 5 working days after delivery necessary documents To close an individual entrepreneur from the tax office, you need to receive a record sheet and a notice of deregistration of an individual as an individual entrepreneur with the tax authority. By the way, the day of submitting documents is not included in these 5 days.
If for some reason you do not come to the tax office at the appointed time, then the documents are sent to your place of registration via the postal service by registered mail. To receive it, you need to have a receipt issued by the tax service and a passport.
- The process of closing an individual entrepreneur completes (if necessary), as well as closing the current account of an individual entrepreneur in a bank, if you have one. And don’t forget to deregister the cash register, otherwise you may face a large fine. These actions, by the way, can be performed both before and after filing documents for closing an individual entrepreneur.
If you are far from the tax office (for example, you live and are registered in different cities), documents for closing an individual entrepreneur can be sent by mail with a letter with a declared value and an inventory of the investment. Then the date of submission of documents will be considered the day when the documents reach the tax office. This date will appear on the notice, as well as the signature of the person who received the documents.
If you follow everything exactly according to the step-by-step instructions described above, you can close the individual entrepreneur yourself without any difficulties or problems.
Example of filling out form P26001
Do I need a certificate of no debt from the Pension Fund of Russia?
Previously, when closing an individual entrepreneur, it was mandatory to obtain a certificate of absence of debt from the Pension Fund for further submission to the registration authority. Without this, the registration authority would not accept documents for closing an individual entrepreneur.
Due to changes in legislation, the situation has changed: now the tax office itself must request information about the debt of individual entrepreneurs to the Pension Fund of Russia.
It follows from this that now individual entrepreneurs do not need to receive a certificate of absence of debts from the Pension Fund.
But still, in practice, in order to avoid misunderstandings that may arise later if there are arrears in contributions, it is recommended to attach this certificate when submitting documents to the tax office.
How to get a certificate
In order to obtain a certificate of no debt, you need to visit the Pension Fund branch where you are registered. You need to have with you:
![](https://i1.wp.com/ipinform.ru/wp-content/uploads/2014/12/skrinshot-2014-12-11-17-09-58.png)
Please note: only photocopies of the documents provided must be submitted to the Pension Fund, and all originals must remain in your hands, including receipts.
Procedure for obtaining a certificate
An approximate algorithm of actions for obtaining help is as follows:
- You come to the Pension Fund branch where you are registered and bring the necessary documents.
- A Pension Fund employee accepts your documents.
- The Pension Fund employee makes the final reconciliation and issues you a report.
- The Pension Fund employee calculates your debt or overpayment as of the closing date. If there is a debt, he will give you receipts for its repayment.
- Then you go to the nearest Sberbank branch and pay these receipts (preferably on the same day).
- After repaying the debt (on the same day or the next), you bring receipts with a note about payment to the Pension Fund office.
- The Pension Fund employee issues you a certificate of no debt the next day.
How to close an individual entrepreneur with debts
There are situations when an individual entrepreneur decides to stop his activities, but he still has debts to the Pension Fund. And the question immediately arises of how to close an individual entrepreneur with debts to the Pension Fund in 2018. After all, if you do not close the individual entrepreneur until he pays off his debts, then during this time a new amount will accumulate, since fixed payments must be paid, even if the activity is temporarily stopped.
Previously, without full repayment of debts and provision of a certificate from the Pension Fund to the tax office, the closure of an individual entrepreneur was not carried out. Now deregistration of an individual entrepreneur is possible even if there is a debt. The debts, however, will not go anywhere and will be registered with you as an individual.
Sooner or later this debt will still have to be repaid. If you do not come to the Pension Fund on time, the Pension Fund will look for you to get your debts repaid.
The fastest way to close your individual entrepreneur: Video
While working with many entrepreneurs, we notice that many individual entrepreneurs do not begin the closure procedure for the following reasons:
- they do not know that their debt to the Pension Fund is growing every day, regardless of whether they receive income or not;
- have tax debts and to funds, but due to the lack of funds to repay them, they are delaying the procedure;
- some suggest that closing an individual entrepreneur is difficult process, which takes a lot of time - and do not want to be distracted from current affairs.
The individual entrepreneur has a debt
Let us immediately note that it is possible to “close” an individual entrepreneur if there are any debts!
Debt to contractors and employees
If an individual entrepreneur has a debt to contractors and employees, liquidation is possible without prior payment (the regulatory authority does not require payment). Unlike legal persons, individual entrepreneurs are not required to notify creditors before closing; but such debt will be transferred to individuals. face.
Debt to the budget of the Russian Federation: debt on taxes and fees
If an individual entrepreneur has a debt to the budget, it is also possible to close the individual entrepreneur without paying the debts in advance.
Let us recall that previously (until 2011) the main obstacle to closing an individual entrepreneur was the need for the entrepreneur to provide the regulatory authority with a Certificate from the Pension Fund of the Russian Federation confirming the absence of arrears. However, since 2011, the procedure has been changed and such a certificate is not required to be submitted (but many do not know about this and take unnecessary actions) - the regulatory agency requests it independently through an interdepartmental agreement.
After the individual entrepreneur is closed, the responsibility for repaying arrears passes to the individual. face.
The law establishes a 15-day period for payment, which is calculated from the moment the information is entered into the Unified State Register of Enterprises (Clause 8, Article 16 of the Law of July 24, 2009 N 212-FZ). After the expiration of the specified period, interested authorities have the right to file a claim in court and, after receiving a court decision, contact the bailiff service for forced collection.
An important detail to take into account is that the source of payment for the debts of the former individual entrepreneur is all his personal property, with the exception of that which is not subject to penalty: the only suitable housing, personal belongings (except for luxury items), food.
Grounds preventing the closure of an individual entrepreneur
The only reason preventing the closure of an individual entrepreneur is failure to submit reports to the Pension Fund. During the closure process, the regulatory authority requests a report on the entrepreneur from the Pension Fund of Russia and, if the provided report indicates unsubmitted reporting, this is grounds for refusal to carry out the registration. actions (liquidation of individual entrepreneurs).
As confirmation of this provision, we present the Information of the Federal Tax Service of Russia, published on the website www.nalog.ru as of June 27, 2014:
"Current regulations don't connect in any way this document(from the author - a certificate from the Pension Fund of Russia) with the presence or absence of debt on insurance premiums from the entrepreneur. It only confirms that the entrepreneur has submitted information to the Pension Fund in accordance with the requirements of the following standards:
If there is information about non-compliance with the requirements stipulated by the above provisions, the registration authority makes a decision to refuse registration. Debt in payment of insurance premiums, if the entrepreneur has one, is not a reason for refusal. The debts, however, will not go anywhere and will be registered with you as an individual. Sooner or later, this debt will still have to be repaid.” |
The procedure for closing an individual entrepreneur
There are two possible ways closing IP:
- deregistration from the regulatory authority;
- declaration of bankruptcy.
Regarding bankruptcy, it should be said that this method is advantageous to use when the amount of debt is more than 300,000 rubles, because the procedure is quite expensive and otherwise simply not profitable.
As for deregistration with the registrar (this is in 95 percent of cases), the procedure is as follows:
- Determine whether all Reports have been submitted to the Pension Fund; if not, then you should finish it.
- Preparing a Closing Statement is quite easy, the form is simple.
- Pay the state fee (details can be obtained directly from the regorgan).
- Submit an Application and payment receipt to the registrar. In a week, pick up the registered documents from the registrar. If you submit and receive documents in person (the entrepreneur himself), then the Application does not need to be certified by a Notary. If by power of attorney, then it is necessary to have the Application certified by a Notary, as well as issue a notarized power of attorney for the representative.
The whole procedure takes about two weeks, and the services of lawyers are very inexpensive.
Is it necessary to close a current account before closing an individual entrepreneur? It is not necessary to close your current account. Bank, after information about the liquidation of the individual entrepreneur is displayed in the Unified State. register, has the right to close it independently.
Do I need to deregister? cash machine before closing the IP? It is also not necessary to deregister the cash register. The tax authority, after information about the liquidation of the individual entrepreneur is displayed in the Unified State. registry will do this on its own.
- If you don’t need an individual entrepreneur, then close it (after all, every day you are accrued dues).
- If an individual entrepreneur has debts, this is not an obstacle to closing - close it (otherwise the debt will only increase).
- If the amount of debt is significant, then before “going out” for liquidation, consult with specialists to see if it would be more profitable to introduce a bankruptcy procedure.
- If the individual entrepreneur has not submitted reports to the Pension Fund, then before submitting the Application for closure, you should complete them. At the same time, if the reports have not been submitted to the tax office, then there is no obligation to submit them in full - this is not a basis for refusing to close the individual entrepreneur.
- After the individual entrepreneur is closed (by deregistration with the tax authority), the obligation to pay arrears remains - if possible, pay them or monitor the debt collection process.
2 special grounds for closing an individual entrepreneur
The need to change the form of the simplified taxation system (from 6% to 15% or vice versa)
Suppose you made a mistake when registering as an individual entrepreneur (you didn’t check it yourself or you got caught by an unprofessional lawyer or accountant) or you changed your type of activity. In accordance with the Tax Code of the Russian Federation (), it is possible to change the object of taxation only from the new year, but you need to work now. The only option in this case is to close the IP and open it again. But we advise you to first calculate the costs and feasibility of these actions.
"Update" IP
If an entrepreneur in the course of his activities made “shortcomings” that may be revealed during the inspection process, in this case, you should think about updating the individual entrepreneur. The fact is that an individual entrepreneur does not receive such close attention during the closing process, especially if he has no debts. Close, wait a couple of months and reopen. Perhaps this will help to start over with a clean slate. And this time it’s right!
Alexandra Semenchenko, senior lawyer at City-M Law Firm, for the website website
Invaluable experience in solving current problems, answers to complex questions, specially selected latest information in the press for accountants and managers.
Then he must complete several steps necessary to complete the activity. Submission of reports upon closure of individual entrepreneurs– one of the important points.
Reporting to the territorial Federal Tax Service will depend on what taxation regime the individual entrepreneur was in. When closing a business, a liquidation declaration is filed.
Paying taxes
A businessman who decides to close his business must pay off debts to the tax office.
Under the simplified tax system, the entrepreneur must pay all taxes by the deadline for filing the declaration (up to the 25th month following the reporting month). For OSN - it is necessary to pay personal income tax no later than 15 days from the date of filing the declaration.
The merchant should deregister as a UTII payer, and you can pay off debts from the tax office within the usual time frame - before the 20th day of the month following the reporting month. Businessmen paying for the Unified Agricultural Tax pay an advance payment until July 25 for income in the first half of the year. The full amount of this tax is considered annual income.
For persons ceasing their activities on UTII, no tax payment deadlines. There is a certain practice for this type of situation - as noted above - such entrepreneurs should submit applications for deregistration, and after cessation of activity, fill out the necessary documents and pay all remaining tax amounts.
With PSN, the tax amount is paid in the following order:
- with a patent term less than six months– payment is made in full within 25 days after receiving the patent;
- from 6 to 12 months– one third is paid within 25 days after receiving the patent, the remaining amount is paid within 30 days before the patent expires.
With the patent system, you need to be very careful about the validity period of the patent - after its termination, the entrepreneur automatically switches to the OSN and, therefore, already pays taxes according to the OSN.
It should be said separately that in 2017 it is allowed closing an individual entrepreneur with debts. You just need to understand that they are not automatically canceled after the closure of the individual entrepreneur. They will go to the former entrepreneur as an individual. They will still have to be paid.
Example on filing reports and paying taxes
An individual entrepreneur decided to close his business. Was on the simplified tax system. Does he need submit a declaration, if he had no income?
Yes, a declaration must be submitted, even if there was no income. In this case, a zero declaration is submitted: most columns will contain zeros. The tax period for those who are on the simplified tax system is calendar year. Submitted within a year if the merchant decides to terminate the business before the end of the tax period. You need to fill it out and submit it to the territorial Federal Tax Service no later than the 25th of the month, next to the one in which activity has ceased.
Failure to submit a declaration will result in fine. It will not be automatically canceled even if the individual entrepreneur is excluded from the Unified State Register of Entrepreneurs. The fine will be transferred to him as an individual.
Conclusion
- Before starting measures to close his business, a businessman should carefully read all the necessary actions. Special attention pay attention to paying taxes and submitting the necessary documents to the territorial Federal Tax Service.
- The entrepreneur must pay taxes when closing an individual entrepreneur, as well as payments to funds.
- You should also submit a declaration, even if there was no income during the period of activity ( zero declaration). If it is not provided, the entrepreneur will be issued a fine and a penalty will be charged.
- When filing a declaration, you should take into account the tax regime in which the entrepreneur is located.
- A businessman should remember that additional taxes may continue to accrue for several years. Therefore, an entrepreneur should keep all documents confirming payment of taxes, declarations within four years after closure.
- After all necessary measures to register the termination commercial activities, it is necessary to check whether there are tax arrears in personal account taxpayer on the Federal Tax Service website. Or by applying in person to the territorial Federal Tax Service.
The most popular questions and answers to them regarding filing reports and paying taxes
Question: Hello, my name is Oleg. An entrepreneur I know was on UTII, and now he has decided to stop his activities due to lack of profit. Does he need to file a return at closing or not?
Answer: Good afternoon, Oleg. Yes, you will have to submit a declaration (the form is approved by order Federal Tax Service of the Russian Federation No. ММВ-7-3/353@ dated 07/04/14). The merchant should take into account that when applying UTII, a zero declaration is not submitted. The amount of this tax is calculated based on imputed income. The declaration is submitted before the closure of the individual enterprise. A businessman should remember that if he does not submit a declaration, he will be charged a fine or penalty. The debt will pass to him as an individual. IN Letter of the Ministry of Finance dated 03.08.2010 No. 03-02-07/2-124 it is said that it is possible to close an individual entrepreneur with debts. But they will not be cancelled, but will be transferred to him as an individual.
Many entrepreneurs who decide to close their business do not know whether the tax office can audit an individual entrepreneur after closure. They believe that by filing the liquidation of their business, they become free from any obligations to the state. This point of view is erroneous. Therefore, it will be useful for everyone who has to face a similar situation to know how and on what grounds such a check can be carried out.
Under what conditions can an inspection be carried out after the closure of an individual entrepreneur?
Checking an individual entrepreneur after he closes his business is based on the requirements of paragraph 1 of Art. 23 Tax Code of the Russian Federation. According to it, a person engaged in entrepreneurial activity must keep all documents related to the payment of taxes and accounting, for 4 years after the individual entrepreneur is closed. This is the statute of limitations established by law for identifying possible violations and additional accrual of unpaid taxes and sanctions. After of this period The Federal Tax Service does not have the right to conduct an inspection.
The tax inspectorate often checks an entrepreneur who is on a simplified taxation system in order to identify the illegality of using this system.
If you thoroughly study all the legal nuances of the procedure for closing an individual entrepreneur, then later you can completely avoid inspections.
Therefore, the entrepreneur must strictly adhere to all the rules prescribed by law:
- fill out with your own hand and submit to the tax office an application for termination of business activity (form P26001);
- pay the state fee;
- submit all final reports to the tax office, the Pension Fund and the Social Insurance Fund;
- dismiss employees (if any) and make all payments due to them.
The law does not require that a bank account be closed when liquidating a business. But it would be better to do this by completing all settlement operations and terminating the service agreement.
Subject to the above rules, you can close an individual entrepreneur at any time.
According to Art. 113 of the Tax Code, if an offense is established after the expiration of a three-year period after the closure of an individual business, then this does not entail any liability for the person who committed it.
Tax audits when closing an individual entrepreneur can be of two types:
- Cameral.
- Traveling.
All business entities that are individuals undergo a desk audit. For legal entities This type of verification is not provided. It may be in the interests of the entrepreneur, since if overpayments are detected on his part, it is possible to return these amounts even after the closure of the individual entrepreneur.
The tax office can conduct a desk audit on the following grounds:
- documents that confirm the activities of an individual as an individual entrepreneur;
- calculation documentation;
- tax returns.
The time frame for conducting a desk audit is 3 months from the date of submission of documents. Based on the income statement, a complete audit of the individual entrepreneur can be carried out.
During the audit, employees of the Federal Tax Service will carry out:
- checking the fact of conducting business activities and filing reports with the tax and off-budget funds;
- checking the correctness of paperwork and the regularity of mandatory payments;
- reconciliation of indicators contained in the entrepreneur’s reports with the documentation of the tax office.
If discrepancies are identified by the Federal Tax Service, the closed entrepreneur will be assessed sanctions, and the underpaid taxes will have to be paid additionally. If an individual entrepreneur wants to return overpaid amounts, but the documents are lost, he can draw up a corresponding act and, after paying a fee, request the tax office to restore the data. However, it is advisable to do this only in cases where we're talking about about a significant amount.
The place of the desk audit includes both the actual address of the individual entrepreneur and the tax office where he was registered.
On-site inspections can be an individual initiative, unlike desk inspections, and are not a mandatory event. But everyone who is involved individual activities, should keep in mind that the tax service has the right to carry them out for 3 years after the closure of the individual entrepreneur.
In terms of time, an on-site audit can last up to two months, but this is not the limit. In certain cases, its terms are extended to six months.
This decision may be made under the following circumstances:
- Tax officials have information about violations committed by individual entrepreneurs during the implementation of their activities.
- The room in which the inspection is to be carried out is unavailable for some reason.
- If a person engaged in entrepreneurial activity was unable to provide all the documents necessary for the audit within the time limits specified by the Federal Tax Service.
When carrying out an on-site inspection of an individual entrepreneur, all deadlines and audits that occurred in previous periods are not taken into account.
Clause 2 of Art. 89 of the Tax Code of the Russian Federation implies that the audit will be carried out at the place of registration of the individual entrepreneur. If for some reason it is not possible to carry out the inspection at the specified location, the inspection can be carried out at the tax office.
During an on-site inspection, inspectors have the right to request documents only for the previous three calendar periods. Requirements to provide information for more than early date are illegal.
During the audit, tax inspectors can:
- request any documents related to the activities of a closed individual entrepreneur;
- interview individual entrepreneurs' counterparties in order to obtain additional information about his activities;
- inspect all premises where the individual entrepreneur’s activities were carried out;
- in case of occurrence complex issues use the services of experts to solve them;
- seize documents that do not comply with current legislation;
- carry out inventory;
- request and take for consideration the documentation of business partners of the individual entrepreneur.
The department of the Federal Tax Service that will conduct the inspection is obliged to warn the individual entrepreneur about its visit. Inspectors do not have the right to come to an entrepreneur’s home without first obtaining his consent.
After the inspection is completed, the inspector must draw up a report on its results. It is drawn up in two copies, one of which is given to the entrepreneur, and the other remains with the tax officer.
Based on the results of the inspection, the tax service can make several decisions:
- On the accrual of amounts to pay off tax debts.
- On the calculation of the amounts of financial sanctions (fines and penalties).
- On bringing to responsibility (administrative or criminal).
Engaging in business activities unofficially after liquidation is a serious violation. It may entail criminal prosecution.
In cases where it is established that an entrepreneur was on a simplified taxation system without proper grounds, he will be required to pay all taxes for the period of activity on a general basis, and will also be charged a penalty.
In case of disagreement with the conclusions of the auditors, the entrepreneur must state his objections to the essence of the identified violations in the act itself and transfer them to the tax service employees.
It should be borne in mind that the legislation implies that the objections indicated in the inspection report and the appeal of its results are two separate procedures. The taxpayer has the right to resort to them independently of one another. After completing the inspection and drawing up a report, he has the right to appeal its findings within 14 days.
Tax audit- a serious event. To prevent it from becoming a difficult ordeal for an entrepreneur, it is necessary to carefully maintain accounting records and pay all taxes on time.
Particular attention should be paid to payments to budget funds. They must be carried out even in cases where it will be at a loss to the enterprise. Even if there is no income for the reporting period, it is better to submit it to the tax office zero declaration. This will minimize possible questions from the inspector and allow you to complete your entrepreneurial activity without additional sanctions from the state.
Termination of a citizen’s activities as an individual entrepreneur is not limited to just delivery and payment. In this regard, the following questions often arise: when closing an individual entrepreneur, what declarations and reports need to be submitted? Is it necessary to additionally deregister as an employer? Let us answer these questions in more detail.
Tax reporting when closing an individual entrepreneur
The deadline for submitting “liquidation” declarations depends on what taxation regime the individual entrepreneur applies.
Simplified taxation system (STS)
Figure 1. Title page of the “liquidation” declaration of an individual entrepreneur on the simplified tax system
Unified tax on imputed income (UTII)
Figure 2. Title page of the “liquidation” declaration of individual entrepreneurs on UTII
Unified Agricultural Tax (USAT)
The declaration for the unified agricultural tax when closing an individual entrepreneur is submitted within the same time frame as the simplified one, namely before the 25th of the month, following the date when an entry was made in the Unified State Register of Individual Entrepreneurs about the citizen’s termination of entrepreneurial activity.
Figure 3. Title page of the “liquidation” declaration of individual entrepreneurs on the Unified Agricultural Tax
Patent tax system (PTS)
Neither an ordinary nor a “liquidation” declaration is submitted. Entrepreneurs of this regime are completely exempt from the obligation to submit tax reports.
General taxation system (OSNO)
Figure 4. Title page of the “liquidation” declaration 3-NDFL
VAT declaration
When closing an individual entrepreneur, the value added tax declaration is submitted in the same manner as a regular one, namely on time before the 25th of the month, following the previous reporting quarter.
Insurance reporting when closing an individual entrepreneur with employees
Individual entrepreneurs who do not have employees when withdrawn from tax accounting No insurance reporting is submitted.
Payment of contributions for yourself is made no later than 15 calendar days from the date of state registration of termination of activities as an individual entrepreneur, inclusive.
Upon termination of activities, individual entrepreneurs are required to submit appropriate reports for their employees
Note: in 2019, you do not need to separately deregister as an employer.
Calculation of insurance premiums (to the Federal Tax Service)
When an individual ceases to operate as an individual entrepreneur, the calculation of insurance premiums (hereinafter referred to as DAM) must be submitted until the day submitting an application to close an individual entrepreneur to the tax authority.
IN currently, there is uncertainty as to which code of the settlement (reporting) period must be indicated on the DAM title page. The fact is that the procedure for filling out the calculation establishes “liquidation” codes only for organizations. Thus, in Appendix 3 to the DAM, organizations during liquidation indicate the codes: 51, 52, 53 and 90 (depending on the period for which the document is submitted).
There are no such codes for individual entrepreneurs, and therefore it is unclear what to indicate to an individual entrepreneur: the code when submitting regular reports (21, 21, 33, 34) or the “liquidation” code established for organizations (51, 52, 53, 90).
At the beginning of 2019, the financial department provided clarification only for those individual entrepreneurs who are heads of peasant farms. They, in accordance with Letter of the Federal Tax Service dated December 25, 2017 N ГД-4-11/26372@, when submitting settlements in connection with termination of activities, must indicate the following codes:
- 83 – 1st quarter;
- 84 – half a year;
- 85 - 9 months;
- 86 - year.
However, not in all tax inspectorates adhere to this opinion and believe that title page When closing an individual entrepreneur, you must indicate the usual code for submitting the Settlement, namely:
- 21 – 1st quarter;
- 31 – half a year;
- 33 - 9 months;
- 34 - year.
Taking into account the above, before submitting the Calculation, we recommend that you clarify this issue with the tax authority at the place of registration.
Certificate 2-NDFL (from the Federal Tax Service)
The legislation does not establish a separate deadline for submitting 2-NDFL certificates to the tax authority on income paid to employees for the period from the beginning of the year until the termination of the individual entrepreneur’s activities, and therefore they must be submitted to the Federal Tax Service no later than April 1 of the year following the date when The individual entrepreneur was deregistered.