Entrepreneurial activity natural person can be terminated at his will at any time. To do this, you need to submit an application for closing an individual entrepreneur to the registering tax office (form P26001 new 2019 download the form for free).
Application form
All registration forms, including application Р26001, were approved by Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected], which continues to operate in 2019. The application form for the deregistration of an individual entrepreneur is very simple, it has only one page.
You can find the current application P26001 to fill out on the website of the Federal tax service, in reference and legal systems, on specialized sites for the preparation of documents, such as our portal.
If you download the application form from an unverified resource, make sure that the form contains the correct barcode (7170 1011) and the KND code 1112512.
How to fill out the P26001 form
Application R26001 is filled out according to the same rules for all registration forms:
- When filled in by hand, all letters must be in block capitals inscribed in black ink. Each character has a separate familiarity, empty cells are filled with dashes.
- When using a computer, only 18-point Courier New font is allowed. The font color is also black, capital letters, but dashes in empty cells are optional in this case.
- In paragraph 2, you must choose the method of receiving documents on deregistration (in person, by mail or through an authorized person).
- Application R26001 is not signed in advance. The signature of the applicant must be certified by an employee of the Federal Tax Service Inspectorate or a notary.
Where to apply
Application R26001 on the termination of entrepreneurial activity is submitted to the official registration authority. Usually this is a special tax office dealing with registration procedures. You can find the contacts of this IFTS through the website nalog.ru. In addition, the application is accepted by your region.
Together with the completed application, the entrepreneur submits a receipt for payment of the state duty for 160 rubles and his passport for identification. Article 22.3 of the Law "On state registration legal entities and individual entrepreneurs»One more is specified required document- confirmation of the submission of information about the insured to the FIU.
However, in practice, contact Pension Fund when removed from tax accounting the entrepreneur does not have to. The law stipulates that if this document is not submitted, then the tax inspectorate will receive the necessary information on the payment of contributions itself at an interdepartmental request.
Please note: the closure of an individual entrepreneur differs from the liquidation of an LLC in that the entrepreneur has the right to deregister even if there are tax arrears, etc.
It is also not necessary to notify your counterparties about the termination of business activities. Business debts, if any, will have to be paid in any case, but as an ordinary individual.
The options for filing documents for the termination of entrepreneurial activity are as follows:
- Personal visit by an entrepreneur tax office or MFC;
- Postage by a valuable letter, in this case the P26001 statement must be certified by a notary;
- Submission of documents through an authorized person (friend, relative, lawyer). To do this, the notary must not only certify the application itself, but also issue a power of attorney for the representative.
- Through the FTS website, certifying the application with a qualified electronic signature.
In 5 working days after the submission of the P26001 form, the entrepreneur will be removed from the register, about which a corresponding entry will be made in the USRIP.
This article will help you close an individual entrepreneur on your own without paying for the services of a lawyer and a notary. The termination of the activity of an individual entrepreneur (liquidation of an individual entrepreneur) is carried out in the same tax office where the registration took place.
You can close a sole proprietor with debts!
Previously, the IP was not closed without paying off debts and providing tax certificate from the pension fund about the absence of debt. Now, if you do not provide a certificate from the Pension Fund of the Russian Federation, the tax office will independently receive this information through an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form(Article 22.3 FZ N 129-FZ). Thus, failure to provide a certificate from the Pension Fund of the Russian Federation when applying for the closure of an individual entrepreneur is not grounds for refusing state registration. However, if there is a debt, then it should be understood that it will not disappear anywhere, and after the closure of the IP it will be registered with you as an individual.
Let's decide what documents we need to submit to tax authority to close the PI:
1. Application for state registration of the termination of an individual's activities as an individual entrepreneur in the form of R26001;
2. A receipt for payment of the state duty for state registration of the termination of an individual's activity as an individual entrepreneur.
IP closure 2019 step by step instructions:
1. We download the current application form for state registration of the termination of an individual's activity as an individual entrepreneur - download form Р26001 in Excel format and fill out. A sample filling out the P26001 2019 form with explanations will help you with this. To view a sample and further print out the generated state duty, you will need free program for reading PDF files, the latest version of which can be downloaded from the official Adobe Reader website.
Attention!
In the case of filling out the application form manually - filling is carried out with a pen with black ink in capital block letters. Software filling should be done in Courier New capital letters, 18 point high.
You do not need to certify your signature on the application with a notary when personally submitting documents for state registration of the IP closure (Federal Law No. 129-FZ, Chapter III, Article 9, Clause 1.2, second paragraph).
When personally submitting documents for state registration of the IP closure, the applicant's signature is put only in the presence of tax inspector.
2. We will help you in the formation of a receipt for payment of the state duty, we print and pay (160r) without a commission in any bank. We reinforce the paid receipt to the upper edge of the P26001 application sheet with a simple paper clip or stapler.
This service also allows you to use the non-cash service electronic payment... Since March 11, 2014 the Order of the Ministry of Finance of Russia of December 26, 2013 N 139n entered into force from which it follows that failure to provide a document on payment state duty is not a reason for refusing registration, the tax authority may request it in information system on state and municipal payments independently. Thus, you can exclude a trip to the bank by paying a state fee, for example, through a Qiwi wallet.
3. We go to the tax office, taking our passport with us, and submit our package of documents (application Р26001 - 1 piece, paid state duty - 1 piece) to the inspector in the registration window. We put the applicant's signature on the application in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registering authority.
You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs, in respect of which documents are submitted for state registration."
4. After a week (5 working days), we go with a passport and a receipt to the tax office and receive a sheet of entry from the Unified State Register of Individual Entrepreneurs (EGRIP), indicating the termination of an individual's activity as an individual entrepreneur.
Do you want to prepare documents for closing an individual entrepreneur, but do not want to understand the intricacies of filling out the P26001 form and are afraid of being rejected? Then a new online service for preparing documents from our partner will help you prepare all the necessary documents for closing an IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.
The requirements for the termination of the IP activities can also be found on the official website.
Leave your comments and suggestions for improving this article in the comments.
The entrepreneurial activity of an individual can be terminated at his request at any time. To do this, you need to submit an application to close the IP ( form Р26001 new 2019 download the form for free).
Application form
All registration forms, including application Р26001, were approved by Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected], which continues to operate in 2019. The application form for the deregistration of an individual entrepreneur is very simple, it has only one page.
You can find the current application P26001 for filling out on the website of the Federal Tax Service, in reference and legal systems, on specialized sites for preparing documents, such as our portal.
If you download the application form from an unverified resource, make sure that the form contains the correct barcode (7170 1011) and the KND code 1112512.
How to fill out the P26001 form
Application R26001 is filled out according to the same rules for all registration forms:
- When filled in by hand, all letters must be in block capitals inscribed in black ink. Each character has a separate familiarity, empty cells are filled with dashes.
- When using a computer, only 18-point Courier New font is allowed. The font color is also black, capital letters, but dashes in empty cells are optional in this case.
- In paragraph 2, you must choose the method of receiving documents on deregistration (in person, by mail or through an authorized person).
- Application R26001 is not signed in advance. The signature of the applicant must be certified by an employee of the Federal Tax Service Inspectorate or a notary.
Where to apply
Application R26001 on the termination of entrepreneurial activity is submitted to the official registration authority. Usually this is a special tax office dealing with registration procedures. You can find the contacts of this IFTS through the website nalog.ru. In addition, the application is accepted by your region.
Together with the completed application, the entrepreneur submits a receipt for payment of the state duty for 160 rubles and his passport for identification. Article 22.3 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs" indicates another necessary document - confirmation of the submission of information about the insured to the Pension Fund of the Russian Federation.
However, in practice, it is not necessary for an entrepreneur to apply to the Pension Fund upon de-taxation. The law stipulates that if this document is not submitted, then the tax inspectorate will receive the necessary information on the payment of contributions itself at an interdepartmental request.
Please note: the closure of an individual entrepreneur differs from the liquidation of an LLC in that the entrepreneur has the right to deregister even if there are tax arrears, etc.
It is also not necessary to notify your counterparties about the termination of business activities. Business debts, if any, will have to be paid in any case, but as an ordinary individual.
The options for filing documents for the termination of entrepreneurial activity are as follows:
- Personal visit by the entrepreneur to the tax office or the MFC;
- Postage by a valuable letter, in this case the P26001 statement must be certified by a notary;
- Submission of documents through an authorized person (friend, relative, lawyer). To do this, the notary must not only certify the application itself, but also issue a power of attorney for the representative.
- Through the FTS website, certifying the application with a qualified electronic signature.
In 5 working days after the submission of the P26001 form, the entrepreneur will be removed from the register, about which a corresponding entry will be made in the USRIP.
