The legislation does not require entrepreneurs who decide to suspend their activities for some time to take certain specific actions. However, there are certain points that need to be taken into account.
When to notify your Internal Revenue Service
First of all, if the activity is suspended for a long period (12 months or more), then the individual entrepreneur must be sent to the Tax Inspectorate at the place of registration of a notification about the reasons for not carrying out business activities. If such a notification is not sent to the Tax Inspectorate, the registration authority (executive committee) will have the right to make a decision to terminate the activities of the individual entrepreneur (subclause 3.3 and clause 4 of the Regulations on the liquidation (termination of activities) of business entities, approved by Decree No. 1 of January 16, 2009).
Moreover, it is not specified anywhere for what reasons an individual entrepreneur has the right (or, on the contrary, does not have the right) to suspend activities, and tax authorities are not empowered to assess the respectability or disrespectability of these reasons.
Notice to tax office compiled in free form(cm. approximate form).
Approximate form
Internal Revenue Service for the Central District of Minsk
I hereby notify you that due to the suspension of deliveries of goods from importers, I temporarily do not carry out entrepreneurial activity from 01.08.2011. I plan to resume business activities from November 1, 2011.
Individual entrepreneur Ivanov Ivan Ivanovich
What to do with hired workers
If the individual entrepreneur has employees, then in the event of suspension of activities, an important question is how to deal with them.
If employees have not yet taken their vacation, then they can be granted labor leave for the period during which the individual entrepreneur will not work. But the most optimal and profitable option for individual entrepreneurs in this situation may be to send employees on leave without pay (the so-called leave at their own expense).
True, according to Article 191 Labor Code such leave can only be granted with the consent of the employee.
Is it possible not to close an individual entrepreneur, but to suspend activities?
However, given that only family members and close relatives work for individual entrepreneurs, we believe that it is possible to reach an agreement with employees in in this case it won't be difficult.
The maximum duration of this leave is not limited by law, so you can send employees on leave at your own expense for the entire period of suspension of activities. The legislation does not contain a list of categories of employees whom the employer does not have the right to send on leave under Article 191 of the Labor Code. This means that under this article, disabled people, pregnant women, and other categories of workers who are otherwise granted social guarantees.
By the way, in addition to vacation at his own expense, an employee can also be granted vacation with partial pay. In this case, the amount of the retained salary is determined solely by agreement between the employer and the employee.
The leave is issued by order of the individual entrepreneur, which indicates a specific period and a list of persons who, with their consent, will be granted leave without pay (see sample form). Employees do not have to write a separate statement; it is enough that they sign an order expressing their consent to such leave.
Continue reading in the magazine “Individual Entrepreneur” No. 23
- How to deregister UTII
- How to apply for cancellation of UTII
- How to pay tax after deregistration of UTII
UTII as a tax regime assumes that the organization applying it is engaged in a certain type business - from the list approved in a specific region. Until 2013, “imputation” was of a forced nature, and the only reason to refuse it was to cease activities falling under UTII. Federal law No. 97-FZ of June 29, 2012 allowed entrepreneurs to independently decide whether it is profitable for them to pay a single imputed tax or whether it is better to choose a different taxation scheme - the main thing is to notify the Federal Tax Service about this.
How to deregister UTII
You can voluntarily refuse to use UTII and switch to another regime only from the beginning calendar year. To do this, you must declare your desire to the tax office within the first 5 working days after the New Year holidays.
It’s another matter if the organization loses the right to “imputation” for objective reasons:
- Special tax regimes can only be used by entrepreneurs who meet the conditions for the number of staff (up to 100 people), retail space (up to 150 square meters) and a number of other parameters. Exceeding these indicators is the basis for transferring the company to OSNO.
- The company stopped engaging in the “imputed” type of activity.
Important advice for entrepreneurs: do not waste your time, even on simple routine tasks that can be delegated. Transfer them to the freelancers “Ispolnyu.ru”. Guarantee of quality work on time or refund. Prices even for website development start from 500 rubles.
Then the entrepreneur ceases to be a single tax payer based on the changes that have occurred and must be deregistered within five days.
Suspend the activities of an individual entrepreneur
In the first case, the period for notifying the tax authorities is counted from last day month in which a violation of the conditions of the special regime was recorded. In the second, the application must be submitted no later than 5 days from the date of termination of work subject to imputation.
What happens if you “forget” to deregister UTII? Object of taxation when this mode is a certain estimated amount that depends solely on the magnitude of physical indicators and potential profitability, and not on the real state of affairs. Therefore, the absence of actual income from a taxable activity is not taken into account by tax authorities. The fact that this activity is not carried out, temporarily or permanently, does not relieve the taxpayer from the obligation to file a declaration and pay the single tax. This situation continues until the Federal Tax Service Inspectorate receives the corresponding application in the prescribed form.
It is also recommended to be deregistered during temporary suspension of activities, since tax authorities do not accept “zero” UTII declarations, considering them unlawful. An exception is the lack of physical indicators on the basis of which the tax base can be calculated, for example, due to the termination of a lease agreement.
How to apply for cancellation of UTII
Current application forms for withdrawal from UTII have been valid since March 17, 2014 (Order of the Federal Tax Service No. ММВ-7-6/941@ dated 12/11/2012). Legal entities and individual entrepreneurs must fill out different shapes: UTII-3 for organizations and UTII-4 for individual entrepreneurs. Let’s look at a sample application to terminate an activity falling under the “imputation” using the example of UTII-4.
On the first sheet:
- Copy the number from the tax certificate (TIN).
- Enter the page number (001).
- Enter the Federal Tax Service code at your place of residence.
- Select the reason code for filing the application (1 – termination of activity, 2 – transition to another regime, 3 – violation of the conditions of UTII, 4 – other).
- Enter the full name of the entrepreneur.
- Specify OGRNIP.
- Record the tax termination date UTII activities in the format "DD. MM. YYYY."
- If there are applications, indicate how many pages they are presented on.
- Select the applicant code: 1 – the entrepreneur himself, 2 – his representative.
- If the form is submitted by a representative, indicate his full name, tax identification number and number of the document granting authority. Don't forget to attach a copy of this document to your application.
- Confirm the information provided with your signature.
- Enter the date.
The second and subsequent sheets are intended to indicate the types of activities transferred to other tax regimes, and places of their implementation. One page fits 3 information block. If there are more types of activities and addresses, the data is filled in on the next sheet of the application.
Procedure for filling out applications:
- Page no.
- Code of the type of activity according to the directory from the rules for preparing the UTII declaration.
- Full address in accordance with KLADR.
- Signature.
The remaining fields in the document are filled in tax worker. The date of deregistration will be considered the one declared by the taxpayer as the time of termination of activity or loss of the right to “imputation”.
How to pay tax after deregistration of UTII
- submit a quarterly return;
- pay the accrued amount to the budget.
The amount of tax is calculated based on the actual time worked for the terminated type of activity using the formula:
UTII = DB * K1 * K2 * FP * FD / KD * %, where
BD – basic profitability;
K1 and K2 – established coefficients;
FP – the value of a physical indicator characterizing the type of work or service;
FD – days of actual activity;
KD - number of days in a month;
% - UTII rate.
One more nuance: if the winding down of activities did not entail the dismissal of personnel, it is necessary to continue reporting and paying contributions to the Pension Fund and the Social Insurance Fund. Naturally, if an employee does not receive a salary due to lack of work, pay for him insurance deductions no need. Such situations occur during a temporary suspension, when employees are asked to go on unpaid leave for an indefinite period. In this case, reports to extra-budgetary funds will be zero.
Comments
Briefly: The current Russian legislation does not provide for such a concept as suspension for individual entrepreneurs; even if they do not carry out business activities, they must pay taxes and contributions to extra-budgetary funds.
Details
The legislation does not provide for such a concept as suspension of activities for individual entrepreneurs, and it is only possible to open or close activities by submitting to the Federal Tax Service necessary documents.
The Tax Code allows certain preferences for entrepreneurs under a simplified taxation regime; they can rent null declarations, while the obligation to make contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund is not removed
Those who use UTII or the Patent system will not be able to reduce their taxes at all: in both cases, fixed amounts are paid to the Federal Tax Service, the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.
Do I need to pay taxes for employees?
Regardless of which taxation system was chosen, it is necessary to maintain and timely certify a book of income and expenses with the Federal Tax Service, submit declarations and pay 13% of income for each employee, and make contributions for them to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. Until the individual entrepreneur is officially closed by the Tax Service, the employer is also responsible for timely payment of wages to each officially employed employee.
Fines for failure to submit declarations
All entrepreneurs need to know several important points:
- Failure to submit a tax return to the territorial body of the Federal Tax Service entails a fine of 5% for each month of delay, starting from the last day on which it should have been submitted, and the amount of the fine cannot be less than 1000 rubles. and more than 30% of taxable income (clause
How to suspend the activities of an individual entrepreneur without closing it?
1 tbsp. 119 of the Tax Code of the Russian Federation);
- Intentional concealment of real income is subject to a fine of 80,000 rubles, and in case of unintentional indication of false information - 40,000 rubles. (Article 119.2 of the Tax Code of the Russian Federation).
If there is a need to suspend business activities, it is much more efficient and economical to simply close the individual entrepreneur, because you can become or deregister with the Federal Tax Service an unlimited number of times.
Peter Stolypin, 2015-06-09
Questions and answers on the topic
No questions have been asked about the material yet, you have the opportunity to be the first to do so
This article will help you close an individual entrepreneur on your own without paying for the services of a lawyer or notary. Termination of activities individual entrepreneur(liquidation of individual entrepreneurs) is carried out at the same tax office where registration took place.
It is possible to close an individual entrepreneur with debts!
Previously, the closure of an individual entrepreneur was not carried out without paying off debts and submitting a 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 of the Federal Law No. 129-FZ). Thus, failure to provide a certificate from the Pension Fund when submitting an application to close an individual entrepreneur is not grounds for refusal of state registration. However, if there is a debt, then you should understand that it will not disappear anywhere, and after closing the individual entrepreneur will be registered with you as an individual.
Attention!
— If the individual entrepreneur had employees, then before submitting an application to the tax office to terminate the activities of the individual entrepreneur, it is still necessary to contact the Pension Fund of the Russian Federation and the Social Insurance Fund to submit reports and pay contributions.
— You can obtain a certificate from the Pension Fund and settle the issues of arrears in contributions at the territorial office of the Pension Fund at the place of residence of the individual entrepreneur. The addresses of territorial departments can be found on the official website of the Pension Fund.
Let's decide what documents we need to submit to the tax authority in order to close the individual entrepreneur:
1. Application for state registration of termination by an individual of activities as an individual entrepreneur in form P26001;
2. Receipt for payment of state duty for state registration termination by an individual of activities as an individual entrepreneur.
Closing an individual entrepreneur 2018 step by step instructions:
1. Download the current application form for state registration of termination by an individual of activities as an individual entrepreneur - download form P26001 in Excel format and fill it out.
Peculiarities of suspending the activities of individual entrepreneurs
A sample of filling out form P26001 2018 with explanations will help you with this. To view a sample and then print out the generated state duty, you will need a free program for reading PDF files, latest version which can be downloaded from the official Adobe Reader website.
Attention!
— If you fill out the application form manually, fill it out using a pen with black ink in capital block letters. Filling using software must be in capital letters, 18 point Courier New font.
— There is no need to certify your signature on the application with a notary when personally submitting documents for state registration of closing an individual entrepreneur (Federal Law No. 129-FZ, Chapter III, Article 9, Clause 1.2, second paragraph).
— When submitting documents in person for state registration of closing an individual entrepreneur, the applicant’s signature is affixed only in the presence of a tax inspector.
2.
The Federal Tax Service service for payment of state duty will help you in generating a receipt for payment of the state duty; we print it out and pay (160 rubles) without commission at any bank. We attach the paid receipt to the top edge of the application sheet P26001 with a simple paper clip or stapler.
This service also allows you to use the non-cash electronic payment service. From March 11, 2014 Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force, from which it follows that failure to provide a document on payment of state duty is not grounds for refusal of registration; the tax authority can request it in the information system on state and municipal payments independently. This way, you can avoid going to the bank by paying the 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 P26001 - 1 piece, paid state duty - 1 piece) to the inspector at the registration window. We put the signature of the applicant on the application in the presence of the tax inspector. We receive, with the inspector’s mark, a receipt for the documents submitted by the applicant to the registration authority.
You can track the readiness status of documents using the “Information on legal entities and individual entrepreneurs in respect of whom documents for state registration have been submitted.”
4.
A week later (5 working days), we go with a passport and a receipt to the tax office and receive a sheet of entry in the Unified State Register of Individual Entrepreneurs (USRIP), indicating that the individual has ceased to operate as an individual entrepreneur.
Do you want to prepare documents for closing an individual entrepreneur, but you don’t want to understand the intricacies of filling out form P26001 and are afraid of being refused? Then new online service for the preparation of documents from our partner will help you prepare all the necessary documents for closing an individual entrepreneur 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 terminating the activities of an individual entrepreneur can also be found on the official website of the Federal Tax Service.
Main aspects of suspending the activities of an individual entrepreneur
Culture and society
The life of an entrepreneur is full of different events, and changes in circumstances, personal or related to the emergence of new legislative acts, can make serious adjustments to it. If, for example, things don’t go well in the best possible way, I don’t have enough financial resources, is it possible to stop doing business for a while? What needs to be done for this and what consequences can be expected?
From the point of view of current Russian legislation, the answer to this question is very simple. This possibility is not provided in principle. That is, an individual entrepreneur can close a store, a bank account and not take any action. But if he has not officially declared the termination of his activities, the Civil Code of the Russian Federation and by-laws consider him as a full-fledged subject of economic and legal relations with all the ensuing consequences. The same thing happens if a person has passed state registration as an individual entrepreneur, but has not started making a profit. The legislation does not limit him in this time in any way.
The fact of suspension of the activities of an individual entrepreneur cannot be documented, and therefore, the entrepreneur must in full fulfill the duties assigned to him by law.
Such responsibilities include timely submission of established reports to the Federal Tax Service, Social Insurance Fund, and Pension Fund. He is obliged to pay a fixed fee to the Pension Fund and carry out tax payments, if located on UTII or the patent system. Under the general taxation regime, in the absence of any income, the entrepreneur must submit “zero” tax returns.
An individual entrepreneur using the labor of hired workers must fulfill the duties of a tax agent towards them and comply with their labor rights during temporary suspension of activities.
In other words, if an individual entrepreneur does not want to receive a substantial fine for violating the law, he should, during the period of suspension of activities, behave in relation to government bodies in exactly the same way as before this period. Attempts to sort things out in court will only lead to wasted time and additional costs.
So, if necessary, abandon entrepreneurial activity for long time, it is better to submit documents for its termination in the status of an individual entrepreneur. Russian legislation allows you to obtain this status and refuse it an unlimited number of times.
04/04/2013 Rais Akhmetov
Entrepreneurship is a legally formalized independent activity for the sale of goods or services aimed at making a profit...
In defining entrepreneurship for the topic of this article, the words “legally formed” are important. There are at least two forms of legalization commercial activities: individual entrepreneurship and formation of a legal entity.
An individual entrepreneur, as opposed to some company with limited liability, is an individual who is liable for obligations with his own property.
The advantage of this form of organization of activity is less control on the part of tax authorities, and therefore less reporting, as well as opportunities for light taxation.
Here's what you need to do to open an individual business:
1) Pay the state fee in the amount of 800 rubles and keep the receipt;
2) Fill out an application for registration of an individual entrepreneur;
3) In the application, indicate activity codes for latest edition OKVED;
4) Take the documents to the tax authority;
5) Obtain a TIN and OGRNIP, which will be used when concluding agreements with other individuals and legal entities.
The registration procedure has now begun to go quite quickly.
Is it possible to suspend the activities of an individual entrepreneur?
It will take a maximum of two weeks. It has become possible to apply to open an individual entrepreneur even via the Internet, which will save the future entrepreneur from standing in queues.
During the registration process, you will need to apply for your preferred tax system. Most often, entrepreneurs choose a patent system with a fixed payment or interest payment on the difference between income and expenses.
After registration with the tax authority, the individual entrepreneur must visit the insurance and pension funds and obtain details for paying contributions. If you want to register as an employer, you will need to write an application and then submit information about your employees to the authorities, including the tax office.
If for some reason you need to close an individual entrepreneur, this is done a little more complicated than when registering. Entering a business is easy, leaving it is almost impossible. However, this does not apply to formal procedures: the external side of the issue is still quite simple.
open and close IP
To close an individual entrepreneur you need:
1) Pay all debts on taxes, insurance and pension fees. Information can be found in local authorities;
2) Fill out an application to close an individual entrepreneur;
3) Report on transactions carried out through the current account in relation to other organizations;
4) Pay the state duty for the liquidation of the individual entrepreneur;
5) Take all documents to the tax authority and wait for the paper confirming the closure of the individual entrepreneur.
When an entrepreneur is no longer working in his capacity, whether due to joining another entity or illness, he is strongly advised to liquidate his sole proprietorship as soon as possible. With the actual cessation of activity, pension and pension benefits do not stop counting. insurance premiums, and in other cases taxes.
In addition, an entrepreneur faces heavy fines if he does not provide information about his income for several reporting periods. tax authorities.
For many entrepreneurs, the pressing question is whether it is possible not to resort to bankruptcy proceedings, but to take a break from their activities.
Sometimes, in order to prevent ruin or losses, wait for a more favorable time, or have time to solve personal problems that interfere with running a business, it is simply necessary to take some time out.
- Is it really necessary to close the case for this?
- And if you plan to return, will you have to go through it again?
- What is the most profitable and easier thing for a private entrepreneur to do in such a situation?
- How to properly document such a process?
- What are the options for non-compliance with the “protocol” and what are the consequences for the business owner?
Will the law allow “laying low for a while”?
An individual entrepreneur is called that because he conducts business at his own peril and risk, according to his own understanding, reporting to the law in established deadlines and deducting dues and taxes. The law does not regulate what the strategy for doing business in a private company, LLC or a single businessman is. Therefore, in case a situation arises when an entrepreneur does not consider it possible to temporarily engage in his “brainchild,” Russian legislation does not provide for special regulations.
Therefore, when asked whether it is possible to temporarily suspend the activities of an individual entrepreneur, the law does not give a positive answer. Whether or not to act in the interests of the business, whether to take any actions to make a profit or leave everything as it is is a personal decision of an individual entrepreneur. Until the enterprise is deregistered, it is considered operating, just as all licenses, permits, patents and certificates remain valid.
A registered businessman is a private entrepreneur until he has completed the actions prescribed by law to deprive himself of this status, that is, not.
PLEASE NOTE! The law allows the procedure for closing and opening an individual entrepreneur to be carried out an unlimited number of times.
The report won't wait
Since the activity is not officially closed, it does not matter to the state whether there are any movements to make a profit; this is the competence of the business owner.
Once an enterprise is officially listed as operating, it must report on its activities, even if there is no activity. The entrepreneur’s obligation to the insurance and pension funds, as well as to the tax authorities, cannot be canceled. If the businessman has employees working for him or are simply on his payroll, they will have to continue to pay guaranteed wages.
Tax reporting, as well as due contributions, must be submitted on time. If an entrepreneur, having stopped working, simply stops submitting declarations and paying due fees, he will be charged not only fines, but also late fees. Penalties, by the way, can be calculated. In this case, the court will not be on the side of the businessman, since the law considers his enterprise to be “living” until it is officially closed.
Who benefits more?
An entrepreneur who decides to temporarily retire is faced with a choice of two options:
- without actually working, continue to report to the state on time and pay the required fees;
- officially close the individual entrepreneur according to the procedure prescribed by law and be free in your actions until the subsequent opening again, if such a decision is made.
Are you a “simplifier”? It's easier for you
The first option will be more profitable for businessmen whose work is based on a simplified taxation system. Yes, they will also have to submit tax return, but since there is no activity, the profit in it will be indicated as zero. In this case, taxes will not be payable, only a fixed contribution to the Pension Fund will remain. An entrepreneur must decide for himself whether these funds and hassles are worth the status of an individual entrepreneur. Typically, it is not that difficult for entrepreneurs to file a zero return and secure their future pension. And they can return to activity whenever they wish.
An “empty” declaration (the so-called zero), even if submitted for a long time, will not have any consequences for the businessman.
Single tax payer, think twice
For those entrepreneurs who are on common system taxation, the suspension of activities will be unprofitable. The businessman will not make any actual profit, and the expenses will remain the same, because the collections will be stable, no matter what.
It is worth considering what will outweigh: constant reports and payments that cannot be canceled, or the hassle and fees associated with the procedure for closing and, if necessary, subsequent opening of an individual entrepreneur.
The period for which the entrepreneur plans to leave the activity also matters. If there is a long period of expected inactivity, it would be more advisable to close the enterprise. Nothing will prevent you from reopening if the entrepreneur’s plans change.
Documents and registration
What statements can official authorities expect from an entrepreneur who is suspending activities? None, since formally there is no work stoppage. An application to suspend the activities of an individual entrepreneur cannot be written if there are no legal grounds for such an act. What documents do tax authorities have the right to expect from a non-working entrepreneur, besides a tax return?
- Application for closure. If the tax authorities receive any legal application from the entrepreneur, it can only be form P65001, in which the entrepreneur asks to close the individual entrepreneur. It doesn’t matter if you fill out the form on a computer or by hand, the main thing is that it is free of blots, errors and corrections.
- Certificate from the Pension Fund of Russia. This application must be accompanied by a certificate from the Pension Fund stating that you are registered there and are paying the required contributions. If the businessman did not manage to receive such a certificate, the tax office will request it from the Pension Fund itself.
IMPORTANT! Tax authorities are not interested in debt to the Pension Fund, if any, since these are different departments. The required contributions can be made later, the main thing is that this happens without delay according to pension legislation, if you do not want to pay a fine.
What's next?
- After 5 days, the tax office will issue the entrepreneur with a certificate stating that from now on he is former entrepreneur: the activities of his individual entrepreneur have been terminated.
- After another 12 days, he will need to report to the Social Insurance Fund and notify the Pension Fund of the termination of his status.
- If a current account has been opened, care must be taken to close it, otherwise it will be charged a monthly maintenance fee, even if no more funds are received into it.
- If the entrepreneur had for settlements cash register, it must be deregistered, otherwise a fine will be charged.
And I want to work again!
The law provides an individual entrepreneur with the opportunity to decide for himself whether he wants to carry out entrepreneurial activities, and how soon to return to it, if this issue is resolved. The period between closing and opening an individual entrepreneur can be absolutely any. Re-registration takes place according to the established procedure with the same tax authority.
Results and conclusions
- It is impossible to suspend the activities of an individual entrepreneur without ceasing to perform duties to the state.
- An entrepreneur who is not conducting business must retain all the statuses and powers of an employer:
- submit a tax return with a zero profit column;
- pay a single tax, if required by registration;
- pay a fee to the Pension Fund;
- continue to keep a ledger of expenses and income;
- submit data on the number of staff;
- pay wages if employees are not fired.
In life there are often situations related to the notorious human factor: illnesses, problems, revaluation of values. Due to this, many entrepreneurs stop running their business. Many people are concerned with the questions: is it possible not to completely stop, but only to suspend on legal grounds, and how to suspend the activities of an individual entrepreneur?
According to Russian legislation, it is impossible to suspend the activities of an individual entrepreneur; only complete closure of the business is possible. However, there is no prohibition on suspending the state of emergency.
But this does not mean that a businessman can do whatever he wants: cases that have been stopped for a short time are registered according to the documents as actually valid, which means that the business owner is obliged to continue paying taxes, wages to his employees, etc.
The first step in the suspension of the activities of the individual entrepreneur will become, which depends on:
- If the emergency is a payer of UTII, you should submit an application to the tax service for deregistration as a payer, because declarations with zero profit will most likely not be accepted. When an entrepreneur decides to resume his activities, he must submit an application for reinstatement as a payer.
- In the case when an individual entrepreneur pays taxes according to the OSN scheme, he will have to file a zero VAT return and annual reporting 3-NDFL (you can view the form). The period in which the individual entrepreneur did not receive profits and did not make expenses will not be taxed.
- If the individual entrepreneur uses, then there is no need to notify about the suspension of activities. All you need to do is file a return with zero income. In this case, tax for the “zero” period will not be charged.
Important! After deregistration as a payer has taken place, the individual entrepreneur is obliged to pay fixed contributions, because Suspension of activities does not relieve liability for payments.
However, they can be paid not during the period of suspension of activities, but later, when the individual entrepreneur resumes his work (for UTII payers and simplified tax system).
Next step will become, if any:
- A good solution would be put employees on unpaid leave, in this case, wages are not accrued or paid. The reporting will be zero, and the state of emergency will not have to pay fixed contributions. If this option is not possible, you need to think through the procedure in advance.
- If an individual entrepreneur works only for himself, then he is obliged to pay contributions to the PRF and the Federal Tax Service only for himself. It is worth noting that When suspending its activities, a private enterprise is still obliged to pay these taxes!
Closing an individual entrepreneur
If the shutdown is planned for a long period, best choice will For this emergency you will need:
- Application for closing an individual entrepreneur according to form P26001 (you can download)
- Receipt for
- Passport of a citizen of the Russian Federation
Attention! The document is not required for the Pension Fund of the Russian Federation, because The PRF itself will send it to the tax office as part of the exchange of data within these departments.
Before submitting an application to close an individual entrepreneur, it is better to contact to the PRF for reconciliation of payments in order to exclude the presence of debts.
Documents can be submitted personally to the private entrepreneur, through a representative (must be notarized), using the electronic service for submitting documents to the state. registration.
On the sixth day from the date of submission of documents, the individual entrepreneur receives a Unified State Register of Individual Entrepreneurs in the event of an agreement to close the business (if there were no unpaid taxes, fines, etc.). In case of refusal, the emergency worker receives a document explaining the reason.
Debt to the PRF is not a sufficient reason for refusing to close an individual entrepreneur. The PRF may impose a fine, but the private entrepreneur will pay the debts as an individual.
After a complete stop of an individual entrepreneur’s activities, it is possible to start a new business. If you do not know exactly how long it is planned to close the business, it is better to close the individual entrepreneur completely.
In addition, in this case, the individual has the right to receive benefits from the Social Insurance Fund. This requires:
- Be registered with the FSS
- Pay voluntary contributions to the fund (once a year - at the end of December or once a quarter)
- These contributions must be paid for the previous year: if an individual entrepreneur plans to go on maternity leave in 2016, contributions for 2015 must be paid.
The amounts of benefits are recalculated annually, but a pregnant individual entrepreneur is entitled to:
- A one-time payment for the birth of a child is about 16 thousand rubles.
- Child care benefits: RUB 2,700. for the first, for the second – 5,500 rubles. and further.
- The payment for early registration at the antenatal clinic is about 500 rubles.
Consequences of suspending the activities of an individual entrepreneur
If an individual entrepreneur has not violated the legislation of the Russian Federation, the suspension of the state of emergency does not face any consequences. But whatever the reason for this decision, it is worth remembering that in addition to mandatory payments to the Pension Fund, Social Insurance Fund, Federal Tax Service, taxes, etc., the entrepreneur must be prepared for an audit from the tax service, because at the documentary level, his activities continue.
In case of non-payment fixed contributions, the tax office will charge fines for late payments, failure to submit reports and other fees. Going to court would be inappropriate: the law is on the side of the Russian Federation, the Social Insurance Fund and other departments.
To save the situation in such cases, it is used. However, remember that bankruptcy can only be declared through the court.
The state, as a rule, provides a certain period allowing the individual entrepreneur to restore its activities and rehabilitate the business if it is declared bankrupt: the entrepreneur’s loans are refinanced, if any, etc.
If there is no improvement in the financial situation, the property of the individual entrepreneur is sold off (no more than 25% of the total property). The proceeds are used to pay off debts to funds and other credit organizations.
List of property not subject to sale:
- The only suitable housing that belongs to the individual entrepreneur himself or his family
- Prizes, awards, medals
- Livestock and premises for its maintenance
- Personal items that are not luxury items
- Rehabilitation aids (e.g. wheelchairs for people with limited mobility)
- Household items, also not subject to luxury tax and some others.
Summing up, I would like to emphasize once again that the best solution would be to close an individual entrepreneur: this will avoid unnecessary waste of money and time, worries and paperwork. The procedure for completely stopping the activities of a private enterprise is not so complicated, and opening an individual entrepreneur again is also easier than subsequently declaring oneself bankrupt.
However, if you are an individual entrepreneur and work only for yourself, without staff, You can suspend the activities of your individual entrepreneur without serious consequences. Just don’t forget to pay taxes and submit invoices on time.
How to suspend the activities of an individual entrepreneur - watch the video with recommendations from a lawyer:
Hello! In this article we will talk about suspending the activities of individual entrepreneurs.
Today you will learn:
- Can a sole proprietor take a break;
- What options are there for this?
- What responsibilities cannot be removed from an individual entrepreneur.
Can an individual entrepreneur suspend its activities?
For one reason or another, entrepreneurs sometimes wonder: is it possible to suspend operations without incurring unnecessary expenses? This question often touched upon by businessmen, but rarely by lawyers.
According to the laws of the Russian Federation, an individual entrepreneur cannot temporarily suspend his work. This option is simply not provided, which means there is no such procedure and action plan.
In Russia, the activities of an individual entrepreneur can only be terminated. There is no temporary suspension.
From a legal point of view, he always works, but whether he actually conducts activities is his own business. And even if an entrepreneur decides to “take a vacation,” the state will not exempt him from filing reports and paying taxes and contributions to state funds.
On the other hand, for some (except ,) it is possible to file zero tax returns and thus free yourself from all expenses except contributions to the Pension Fund. But, you must agree that this is not unnecessary spending, but concern for your own future.
Responsibilities of an individual entrepreneur who has suspended his activities
Even if an individual entrepreneur does not conduct any business and decides to temporarily suspend all business, he simply cannot relieve himself of a number of responsibilities.
Let's list them:
- Reporting to the Federal Tax Service, Pension Fund, Social Insurance Fund;
- Contributions to the Pension Fund;
- payment of taxes (if the temporary suspension affects a business on UTII or a patent), in other modes - filing zero returns with the tax authorities;
- Compliance with the labor rights of employees.
Consequences of suspending the activities of an individual entrepreneur
There are no penalties for temporary withdrawal from business for individual entrepreneurs. But only if he has not stopped fulfilling his obligations to the state, which we discussed above.
Otherwise, an entrepreneur returning from voluntary leave may face large fines for unfiled reports and unpaid taxes.
It is useless to prove in court the absence of actual entrepreneurial activity - this does not relieve the individual entrepreneur from his obligations.
It is impossible to sue for such fines, since they fully comply with the law, which states that an individual entrepreneur conducts business activities for the entire time that he is registered in this role.
How to suspend the activities of an individual entrepreneur
As we have already said, according to the law, an individual entrepreneur cannot suspend his activities, but if the need for this nevertheless arises, one has to look for workarounds.
Before deciding how to formalize a pause in business, it is worth determining for how long the suspension is planned. If we are talking about a sufficiently long period, then the most obvious option is, and then open it again.
To suspend the activities of an individual entrepreneur through liquidation, you must provide the tax office with:
- Statement about .
- Receipt for payment of state duty.
- Sometimes - a certificate from Pension Fund. In fact, the tax office itself can send a request to the Pension Fund, but not all branches do this.
Confirmation of termination will be ready within five business days.
- Submit all reports to the Social Insurance Fund within 12 days;
- Notify the Pension Fund of your closure and pay off existing debts;
- Deregister the cash register and close it – if there were any.
A citizen can register again as an individual entrepreneur at any time (even after a few days). To do this, you will have to submit the corresponding application again to the registration authority (tax office at your place of residence). There are also no restrictions on the number of openings and closings for individual entrepreneurs.
The costs of closing and opening an individual entrepreneur (160 and 800 rubles of state duty) in most cases are much less than the costs of taxes and contributions to funds awaiting an entrepreneur who has suspended but not closed.
An individual entrepreneur may not formalize short-term breaks in his work in any way, but submit tax reporting and you will still have to pay contributions to the Pension Fund as before.
Payers of taxes that depend on the income of the enterprise can suspend operations without closing an individual entrepreneur at virtually no cost.
Entrepreneurs working in UTII system, can also minimize costs by voluntarily submitting an application for deregistration based on imputation. During the “vacation” it is possible to switch to and submit zero reports. Once you return to work, you can immediately submit an application for registration under UTII.
Suspension of the activities of an individual entrepreneur is a procedure not provided for by current legislation. The desire to temporarily “freeze” a business can arise due to family or personal circumstances, the need to take a break, losses, etc.
Suspension can be made without notifying the state, without filing an application, etc. From the point of view of bureaucratic procedures, it does not entail consequences.
Unambiguously answer the question: “How to suspend the activities of an individual entrepreneur?” - it is forbidden.
Voluntary procedure
The entrepreneur himself does not have the right to suspend work for a short period of time. Until the moment of official liquidation, he is obliged to fulfill his obligations to the state and counterparties. In fact, an individual entrepreneur has the right only to completely cease the existence of the status.
If a businessman wants to officially suspend work for a short period of time, then this option is not suitable. You'll have to go through it twice registration procedures– for closing an individual entrepreneur and before re-opening a business.
Suspension of activity may represent its unofficial, but real termination - the individual entrepreneur retains its status, but does not conduct business and does not receive profit.
Even this period is accompanied by the responsibilities of an entrepreneur:
- timely transmit to government bodies reports and declarations;
- make mandatory contributions for yourself to the Pension Fund and the Federal Compulsory Medical Insurance Fund.
Before choosing this method of suspension, you can determine whether it is profitable, since the businessman will not receive profit from the enterprise, but the costs will remain the same.
Failure to fulfill duties entails consequences, as for existing entrepreneurs– fines and proceedings in judicial procedure. When preparing documentation, you need to draw up zero declarations. In the profit column, “0” is indicated.
An individual entrepreneur is not relieved of the obligation to keep a book of income and expenses.
If an entrepreneur has employees, then during a temporary suspension of business they cannot be laid off due to liquidation. In practice, these actions are not performed. An entrepreneur, as an individual entrepreneur, must pay wages and fulfill other obligations to employees. The need to timely submit reports to the Social Insurance Fund and make payments for employees is not excluded.
In case of temporary suspension of work, it is possible to agree on termination employment contract by agreement of the parties. Otherwise, the dismissal is considered illegal.
Important! The responsibilities of individual entrepreneurs during the period of business suspension are submission of reports to the Federal Tax Service, Pension Fund and Social Insurance Fund, payment of taxes in accordance with the chosen regime, making payments to extra-budgetary funds.
Paying taxes during the period of inactivity
Responsibilities to the tax office remain for the duration of the individual entrepreneur status. The amount of taxes is determined based on the chosen tax regime.
Entrepreneurs can submit zero declarations using OSNO and simplified tax systems. Tax is not paid if there is no profit. Individual entrepreneurs who have chosen UTII and PSN make mandatory payments regardless of the fact of doing business.
Legislation on suspension of business activities
The current regulatory legal acts regulate in detail the procedure for liquidating the status of an individual entrepreneur. The standards are enshrined in the Civil Code of the Russian Federation and Federal Law No. 129.
A break from work on a voluntary basis is not regulated by the legislator. An application form for temporary suspension of activities has not been developed. In fact, these actions are the right of an individual entrepreneur. He can do business or not. Individual entrepreneur status is unlimited. An entrepreneur may be deprived of it only in cases established by law. The lack of real profit and work is not grounds for liquidating an individual entrepreneur.
From a bureaucratic point of view, the fact of temporary termination of a businessman’s work has no significance. Acts presented to the entrepreneur during the period of operation retain their legitimacy.
Practical experience in business suspension
Entrepreneurs do not always suspend their activities correctly. Most often, they simply retire - they close a store, an enterprise, etc. Bureaucratic procedures are not followed. This mistake is fraught with fines and sanctions.
This situation ends after the businessman receives notifications from public services with the requirement to transfer the declaration, pay fees, etc.
Challenge the decision of the tax inspectorate or off-budget funds it won't work. The actions of public services, in this case, do not contradict current legislation.
Alternative option
When an individual entrepreneur wants to stop working for a long time, he has the right to eliminate this status.
The procedure involves the following steps:
- preparation of an application and a package of documented information;
- payment of state duty;
- transfer of collected data to the tax service;
- Receipt of the finished certificate after 5 working days.
The process is the same as when opening an individual entrepreneur. Based on the results, changes are made to the Unified State Register of Individual Entrepreneurs. From this moment on, the businessman should not conduct business activities. Actions to implement it can be considered illegal and sanctions can be imposed on the offender.
This option will allow you to avoid the cost of fees and payments. Individual entrepreneurs are exempt from the obligation to submit reports and pay contributions to the treasury. He just needs to liquidate the case correctly. Otherwise, there will be fines and sanctions from the state.
Important! The legislator does not limit the right individuals for multiple opening and closing of individual entrepreneur status. The entrepreneur can resume operations at any convenient time.
Suspension of the activities of individual entrepreneurs is a term developed in real practice. An entrepreneur has the right to engage in business or abandon it for a while. This decision is his right. We must not forget that even a temporary suspension of activities is not grounds for exemption from duties to the state. They will remain valid until the individual entrepreneur is liquidated.