Reporting upon liquidation of individual entrepreneurs. When and in what form to submit a tax return when closing a sole proprietorship

as well as for corresponding penalties and fines for billing periods expired before January 1, 2017. But such debts will be forgiven only for those individual entrepreneurs who did not conduct business and did not submit reports, as a result of which contributions were accrued to them in the maximum amount.

Individual entrepreneurs will receive notifications from tax authorities about the need to pay insurance premiums “for themselves”

In order to encourage entrepreneurs to timely and fully pay insurance premiums in a fixed amount, tax inspectorates will send notices to payers about the need to pay contributions to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. The form of such a notice is given in the letter of the Federal Tax Service of Russia dated October 24, 2017 No. GD-4-11/21487@.

And it doesn’t matter what your actual income was for the current year.

What is the reason for such a “gift” on the occasion of the “winding down” of entrepreneurial activity? In the absence of a tax return and income data, tax officials, in accordance with the law, will be forced calculate contributions from eight times the minimum wage, which will be the maximum possible amount of contributions to compulsory pension insurance – 194 688 rubles (2017).

Note: For other subsequent years it will be more because the minimum wage is higher.

In any case, in order not to tempt fate, it is easier to file a declaration and take a break from entrepreneurial activity with a clear conscience.

When “closing” an individual entrepreneur, a declaration must be submitted:

for OSNO: within 5 working days from the date of termination of activity (clause 3). So, when applying the general taxation regime, the deadline for submitting a tax return for personal income tax (NDFL) on actual income received in the current tax period () is five days from the date of termination of activity. The deadline for paying personal income tax is no later than 15 calendar days from the date of filing the declaration.;
for simplified taxation system: no later than the 25th day of the month following the month of “winding up” (clause 2);
for UTII: no later than the 20th day of the month following the quarter in which the activity was ceased (clause 3).

Fixed contributions of individual entrepreneurs in an increased amount: when there is a chance of recalculation

For pension contributions “for oneself” for periods expired before 01.01.2017, the following rule applies: if an individual entrepreneur does not submit a declaration to the Federal Tax Service on time, which reflects the income he received, he will have to pay contributions to the compulsory pension insurance in the maximum amount (based on eight minimum wages ). Moreover, if, after receiving a request for payment of arrears in contributions, you still submit income data, the Pension Fund will still not adjust the amount of contributions based on the actual income received.

It is unfair, if, for example, an individual entrepreneur did not submit a “zero” to the Federal Tax Service, then paying contributions “for oneself” in the maximum amount is a very severe punishment for such an offense.

If the individual entrepreneur submitted information about income on time, but the tax authorities did not transfer it in a timely manner to the territorial body of the Pension Fund of the Russian Federation, then the individual entrepreneur’s obligations to pay contributions should be recalculated downward. After all, this is simply not the entrepreneur’s fault. Therefore, it is important to keep all declarations for 4 years.

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How can an individual entrepreneur deregister with the Pension Fund of Russia, the Federal Compulsory Compulsory Medical Insurance Fund, or the Social Insurance Fund upon closure?

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How to calculate the amount of the insurance premium “for yourself” if the payer “closed the individual entrepreneur” at the beginning of the year

If the status of an individual entrepreneur is lost during the billing period (year), then fixed pension and medical contributions “for yourself” need to be calculated only for the period of activity. The Federal Tax Service of Russia, in a letter dated 02/07/17 No. BS-3-11/755@, gave an example of calculating the amount of the insurance premium in a situation where an individual entrepreneur was deregistered at the beginning of the year.

The obligation to pay insurance premiums “for oneself” arises from the moment of state registration of an individual as an individual entrepreneur and continues until information about him is excluded from the Unified State Register of Individual Entrepreneurs. If the payer “closes an individual entrepreneur” in the middle of the year, then payments are calculated in proportion to the number of months during which business activity was carried out (up to the month in which the state registration of an individual as an individual entrepreneur expired; clause 5). For an incomplete month of activity, the fixed amount of contributions is determined in proportion to the number of calendar days of this month.

In accordance with this, payers who have ceased to operate as individual entrepreneurs pay contributions no later than 15 calendar days from the date of deregistration with the tax authority. If an individual entrepreneur deregistered, for example, on January 13, 2017, he should have transferred contributions no later than January 28, 2017. The corresponding payment amount is calculated as the product of the amount of contributions payable for the year and the number of calendar days of an incomplete month during which the activity was carried out, divided by the product of 12 months and the total number of calendar days of an incomplete month.

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Conclusions on deregistration from insurance funds

There are no deadlines for filing an application for deregistration.
Responsibility for violation of the deregistration procedure has not been established.
Without deregistration as an insured-employer, the Pension Fund and the Social Insurance Fund will expect reporting on the payment of insurance premiums. And they will issue a fine for failure to submit reports.
If you do not deregister with the Pension Fund, you may not be deregistered as an individual entrepreneur at all. Because in order to exclude an entrepreneur from the Unified State Register of Individual Entrepreneurs, tax authorities require information about the submission of personalized reports to the Pension Fund of Russia (clause “c”, paragraph 1, article 22.3 of the federal law dated 08.08.01 No. 129-FZ). And the Pension Fund, in turn, may not confirm this fact.

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When deregistered, the individual entrepreneur must pay fixed fees within 15 days

The individual entrepreneur was deregistered with the tax office and was deleted from the Unified State Register of Individual Entrepreneurs on January 13, 2017. How to calculate a fixed payment? The answer to this question was given by the Federal Tax Service in letter No. BS-3-11/755@ dated 02/07/2017.

For an incomplete month of entrepreneurial activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of the individual’s termination of activities as an individual entrepreneur. Payments must be made no later than 15 calendar days from the date of deregistration with the tax authority. Therefore, if an individual entrepreneur was deregistered on January 13, 2017, then he should have paid the amount of insurance premiums no later than January 28, 2017.

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DEADLINES for filing a declaration when an individual entrepreneur is closed or ceases operations

Even if the individual entrepreneur has officially become a “former” entrepreneur, entrepreneurial responsibilities still remain. Within five working days from the date of making an entry in the Unified State Register of Individual Entrepreneurs about the termination of activities as an individual entrepreneur at OSNO, you must submit a 3-NDFL declaration.

Note: Letter of the Federal Tax Service dated January 13, 2016 No. BS-4-11/114@

An entrepreneur who decides to close down and “give up” the business is considered to have ceased entrepreneurial activity from the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs. But even after this, the former individual entrepreneur still has obligations to the state that arose during the course of entrepreneurship.

So, within five days after the official “demotion” from the individual entrepreneur, you need to submit a declaration of income, incl. for the period between the day of filing an application for state registration of termination of activities as an individual entrepreneur and the day of exclusion from the Unified State Register of Individual Entrepreneurs. And no later than 15 calendar days from the date of filing such a declaration, pay the declared amount of tax to the budget.

Please note that this only applies to individual entrepreneurs who used OCH. “Special regime officers” submit “their” declarations:

: no later than the 25th day of the month following the month of termination of individual entrepreneurial activity
: no later than the 20th day of the month following the quarter in which the individual entrepreneur was excluded from the Unified State Register of Individual Entrepreneurs
on OSNO: according to clause 3 of Article 229 of the Tax Code of the Russian Federation, in the event of termination of activities before the end of the tax period, they are obliged to five-day the deadline from the date of termination of such activity to report the actual income received in the current tax period. Tax payment is made no later than 15 calendar days from the date of filing such a declaration.

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“Closing” an individual entrepreneur does not cancel the obligation to submit a simplified taxation system declaration

Regardless of the reason why the individual entrepreneur has ceased to be a “simplified” tax: he has “turned down” the business transferred to the simplified tax system, or has completely abandoned his entrepreneurial status, you still need to submit a “simplified” tax return. But at different times.

Note: Letter of the Federal Tax Service dated 04/08/2016 No. SD-3-3/1530

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A former entrepreneur excluded from the Unified State Register of Individual Entrepreneurs is not released from the obligation to pay insurance premiums for the period when he was an individual entrepreneur

The obligation to pay in the form of a fixed payment arises for an individual entrepreneur from the moment he acquires the status of an individual entrepreneur, and does not depend on age, type of activity and the fact of receiving income in a specific billing period. At the same time, even if a citizen is excluded from the Unified State Register of Individual Entrepreneurs due to the termination of business activities, he is obliged to pay contributions for the period when he was an individual entrepreneur. Otherwise, he will be charged penalties and a fine for non-payment of contributions. The Ministry of Labor of Russia recalled this in a letter dated June 28, 2016 No. 17-4/OOG-995.

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Certificate of absence of individual entrepreneur status, how to prove that you are not an entrepreneur

To obtain a paper certificate stating that an individual does not have the status of an individual entrepreneur, you must contact the Unified Registration Center, which carries out the functions of state registration of legal entities and individual entrepreneurs. Those. to the tax office, where registration takes place. You must have with you:

passport,
application according to the proposed form
, about payment for providing information about individual entrepreneurs on paper. The fee, the state duty for the “piece of paper”, is 200 rubles. Details for your region are available.

The deadline for providing a certificate is no more than five days from the date the tax authority receives a request for the provision of a public service.

To obtain free operational information, an electronic service “about a specific legal entity/individual entrepreneur in the form of an electronic document” has been implemented on the official website of the Federal Tax Service of Russia. A certificate of absence of information in the Unified State Register of Individual Entrepreneurs is generated in PDF format, containing an enhanced digital signature and its visualization. Such a certificate in electronic form is equivalent to a certificate on paper.
An algorithm is given for calculating fixed contributions of individual entrepreneurs for contributions to the Pension Fund in 2016-2017

After an increase in mandatory insurance premiums occurred, some entrepreneurs made the difficult decision to close. In this situation, it is important to know what reporting is required when closing an individual entrepreneur. It is necessary to close the company according to all the rules so that everything goes smoothly and the activity is completed without debt.

Peculiarities

This operation is inexpensive; the entrepreneur will only need a few hundred rubles, of which 160 rubles. will be the state fee, and the rest will be minor office expenses. Difficulties arise when preparing reporting documents and paying debts. Individual entrepreneurs face questions of the following nature: when are documents submitted to the tax office, what needs to be submitted to the Pension Fund, and whether reports are needed to other funds.

If an entrepreneur is unable to figure out these issues himself, he has to turn to specialists for help, and he has to pay for it. After reading the information here, you can do everything yourself.

Important points

It would be correct to divide the procedure into several stages. The primary task is to pay the tax authorities and funds in full. The following documents will be required:

Application for closure of a company.
A receipt proving payment of the state fee.
Certificate from the Russian Pension Fund.

The application for closure must be in form P26001. It can be filled out manually or with printed text. It is not necessary to receive a certificate from the Pension Fund, but it is advisable because it will simplify and speed up the procedure. The fact is that the tax office itself requests such a certificate, which takes time. You can pay the state duty at a branch of any bank; the main thing before doing this is to go to the website of the tax service and fill out the form there.

Methods for submitting documents

Submission of documentation to the tax authority can occur in the following ways:

In person at the tax office at your place of residence.
An authorized person (obtain a power of attorney from a notary).
Russian Post (described attachment with declared value).
Via the Internet on the tax service website.

When liquidation reporting is filed using one of the above methods, the entrepreneur has to wait five working days, after which he receives a certificate indicating the termination of his existence as an individual entrepreneur.

You also need to obtain an extract from the Unified State Register of Individual Entrepreneurs. Next, information about the closure of the company is submitted to the Pension Fund. This must be done no later than 12 days after receiving the certificate. Then we receive a statement of payments and closing of the bank account. If an individual entrepreneur has a cash register, it is deregistered.

Type of taxation

The deadline for submitting reports when the individual entrepreneur is liquidated is also affected by the type of taxation . The Tax Code states that the annual declaration under a simplified form of taxation is submitted before the 25th day of the following month after the liquidation of the company. If there are outstanding taxes, they are paid within the same period. A notice of termination of the activities of an individual entrepreneur is submitted no later than 2 weeks.

The deadline for submitting reports when the individual entrepreneur is liquidated is also affected by the type of taxation.

In case of OSN, the 3-NDFL declaration is submitted to the tax office no later than five days after the termination of activity. And the VAT return for the first quarter is submitted in the middle of the year - April 22.

For UTII, an UTII-4 application is submitted. The last report must be submitted immediately before filing liquidation reports.

Let's sum it up

To summarize, it should be said that liquidation reporting must be submitted within the allotted time frame so that there are no problems with regulatory authorities. The general procedure for closing a company is as follows:

Filling out a liquidation application.
Payment of state duty.
Submitting closing documents to the tax service.
Obtaining a certificate of termination of activity and an extract from the Unified State Register of Individual Entrepreneurs.
Message to the Pension Fund.
Distribution of debts.

Post-closure reporting in 2017 is fairly straightforward. But you should be careful when preparing it. After an individual entrepreneur has officially ceased to operate, the tax service and the Pension Fund can collect debts from him in court. That is why accounting documents are kept for four years even after the company is closed. Documents about employees are archived. On-site inspections of the tax authority are rare, but the tax office can call you to check your documents. She has the right to this, but no later than three years after the official closure of the individual entrepreneur.

Upon termination of business and closure of an individual entrepreneur, the entrepreneur must send an application to the registration authority to deregister him as an individual entrepreneur, pay insurance premiums and taxes, and also report to the inspectors for the last tax period. The deadline for submitting and the form of the liquidation declaration depends on what taxation regime the entrepreneur applied.

Declaration according to the simplified tax system when closing an individual entrepreneur

The simplified liquidation declaration is submitted to the Federal Tax Service no later than the 25th day of the month following the month in which information about the termination of the activities of an individual entrepreneur was entered into the Unified State Register of Entrepreneurs (clause 2 of Article 346.23 of the Tax Code of the Russian Federation).

When closing an individual entrepreneur, the liquidation declaration under the simplified tax system is submitted in the same form as the annual tax return. The difference in filling out is that the tax period code “96” is indicated on the title page of the declaration (Appendix No. 1 to the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@).

Declaration on UTII when closing an individual entrepreneur

The legislation of the Russian Federation does not provide for separate deadlines for submitting a liquidation declaration for UTII. The declaration for the last tax period is submitted to the tax authority no later than the 20th day of the month following the reporting quarter in which the entrepreneur was deregistered as an individual entrepreneur (clause 3 of Article 346.32 of the Tax Code of the Russian Federation).

The declaration under the Unified Agricultural Tax when closing an individual entrepreneur is submitted in the form approved. By order of the Federal Tax Service of Russia dated July 28, 2014 N ММВ-7-3/384@. The tax period code “96” is indicated on the title page of the declaration (Appendix No. 1 to the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@).

Declaration on OSN when closing an individual enterprise

When closing an individual entrepreneur on a special taxation system, a tax return in the form is submitted to the Federal Tax Service 3-NDFL, the form of which, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@. The tax period code “86” is indicated on the title page of the declaration (subclause 1, clause 3.2 of the Procedure for filling out, approved by Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@).

The 3-NDFL declaration for the tax period is submitted no later than 5 working days after the termination of business activities as an individual entrepreneur (