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Form of receipt for the closure of the IP. Closing of IP: application and receipt of payment of the state fee. We submit documents to the tax office

12.11.2019
Form of receipt for the closure of the IP. Closing of IP: application and receipt of payment of the state fee. We submit documents to the tax office

Quite often, entrepreneurial activity becomes unprofitable. In such cases, there are reasonable grounds to officially close the IP. This is required in order to stop paying insurance premiums, which are mandatory, regardless of whether the commercial activity in reality or not.

After the IP is closed, you can get rid of filling out the accompanying reports. The procedure takes place in the tax office at the place of registration, and not where the organization is registered. Closing procedures may vary between tax offices.

How to close an IP in 2016 step by step instructions

So, you should act in a certain order. The instruction looks like this:

  • first, an application is drawn up in the form P26001, which will be issued to you at the tax office. In addition, the form is available for download on the FTS portal. The application is submitted in electronic or paper form;
  • after that, you need to take a receipt form for paying the state duty and pay the required amount at any representative office of Sberbank. The state duty in 2016 is one hundred and sixty rubles;
  • the paid receipt is submitted together with the application to the tax office at the place of business registration;
  • five days after the submission of documents for closing, the citizen receives a notice of deregistration with the tax office and a sheet of the corresponding entry in the USRIP.

This step-by-step instruction describes in detail the procedure for closing an IP. With its help, you will get the most complete picture of how to close an IP in 2019, as well as save your time searching for the necessary information.

1. Choose a way to close the IP

There are two ways to close an IP:

  1. Self-closing IP. A fairly simple procedure, which consists in preparing a number of documents and performing some preparatory procedures (payment of taxes, fees, dismissal of employees, etc.). In addition, after going through all the steps of self-closing an IP, you will gain invaluable experience that can be useful to you more than once.
  2. Paid closure of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an IP on their own.

How much does it cost to close an IP

Close your IP

Paid to close an IP through a specialized company

The cost of paid IP closure depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state duty for closing an IP, as a rule, is not included in this amount.

Note: the cost does not include the cost of taxes and fees, contributions, fines that may need to be paid, as well as the cost of settlement with employees (if any).

Comparison of independent and paid closure of IP

Closing method Advantages Flaws
Self-closing IP Useful experience in preparing documents and communicating with government bodies.

Saving Money on paid services law firms.

Possible failure in closing the IP due to errors in the prepared documents. The result is a waste of time and money.

BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid closure of IP through law firm The risk of refusal to close the IP specialized firm takes on himself. Preparation, submission and acceptance of documents from the tax service are possible without your participation. Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the procedure for closing an IP.

2. We make preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points, he can fulfill the rest after the termination of activities. But, in practice, the tax authorities often require all the actions described below to be performed at once.

Payment of taxes, fines and penalties in the IFTS

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the taxation system, on which the individual entrepreneur is located. You can get accurate information about the existing debt and overpayment of taxes, fees and fines by reconciling the calculations with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Paying insurance premiums for yourself

Deregistration of cash registers

If by the time the IP is closed, you have not made the transition to the cash desks of a new model, you need to write an application to deregister, and on the day it is submitted to the tax authority, call the engineer of your TsTO, who must remove the fiscal report. Next, you need to submit the following documents to the IFTS (the list in different tax authorities may vary):

  • application for deregistration;
  • KKT passport;
  • CCP registration card;
  • journal of the cashier-operator;
  • agreement with the CTO;
  • withdrawn fiscal report;
  • passport;
  • a copy of the latest reporting (declaration, balance sheet).

In the event that you work at an online checkout, to deregister you will need:

  1. Fill out an application for deregistration of the online cash register and, within one working day from the date of occurrence of the circumstances that required the deregistration, send it to the Federal Tax Service (to any tax office in paper form, via Personal Area KKT, or through OFD). Additionally, you need to provide a report on the closing of the fiscal accumulator.
  2. Get a card on deregistration of CCP. The term for the formation of the FTS card is 5 working days from the date of application. After another 5 business days, you will be sent current card through the KKT office or OFD (if desired, a hard copy can be requested from the tax office).

3. We prepare the necessary documents for closing the IP

Application for the closure of the IP

An application in form Р26001 is the main document required for the termination of activities individual entrepreneur(download form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an IP is 160 rubles. You can generate a receipt, as well as pay for it via the Internet using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can also print a receipt in paper form and pay for it at any convenient branch of Sberbank.

4. We check the collected documents

The final set of documents should include:

  1. Application for closing the IP (form P26001) - 1 copy.
  2. Original receipt of state duty with a mark of payment.

5. We submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow it is IFTS No. 46), and not to the one where it was registered (this does not apply to paying taxes and reporting). You can find out the address and contact details of your tax office using this service.

When self-submission of documents to the IFTS, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through a trusted representative or sending documents by mail (always with a declared value and an inventory of the attachment), notarization is necessary.

6. We receive a document on the closure of the IP

After receiving the documents, the tax service is obliged to issue (send) a receipt for their receipt and close the IP within 5 days by issuing (sending) you the appropriate notice (form No. 2-4-Accounting) and the USRIP Record Sheet.

After the closure of the IP

Please note that:

  • an individual is not exempt from paying taxes, fines, insurance premiums and other debts received during his activities as an individual entrepreneur;
  • if any of the actions described above to prepare for the closure of the IP have not been completed, then after the closure they must be completed as soon as possible;
  • if there is an IP seal, its destruction is not necessary;
  • if necessary, IP can be opened again immediately after closing (for example, for a quick transition to another taxation system).

How to close an IP in 2016? hallmark individual entrepreneurship is the relative ease of closing IP. Unlike LLC, IP can quite simply liquidate their enterprise in just one visit to the Tax Inspectorate.

Step-by-step guide to closing an IP

The closure of an IP may be required both at the personal request of a businessman who wants to stop his activities, and by a court decision (for example, in case of bankruptcy of an IP), as well as in connection with the death of an entrepreneur.

What is needed to close the IP correctly? It is enough to read this manual to close some controversial issues for yourself.

The step-by-step instructions for the liquidation of IP are as follows:

  1. If the entrepreneur was an employer, then he first needs to fire all employees, deregister in extra-budgetary funds (in the Pension Fund and the Social Insurance Fund) and submit all the necessary reports.
  2. Employers must also first submit a report on 2-personal income tax payments to the Federal Tax Service and pay debts for this tax, otherwise it may be difficult to close.
  3. An individual entrepreneur on the “imputation” must be deregistered for UTII before liquidation and submit a tax return under this regime.
  4. It is necessary to close the current account and deregister KKM before filing liquidation documents. From 2014, the financial institution itself must report the closure of a bank account with the Federal Tax Service, the FSS and the PFR.
  5. What documents are needed to close an IP? Their number is minimal. This is a receipt for payment of the state duty (it must contain the full name of the businessman), an application for closing the IP and a passport. A certificate from the Pension Fund on the absence of debts is not required. In practice, it is often required by tax authorities, but according to the law, the presentation of this document is a right, not an obligation of an individual entrepreneur.
  6. Before you liquidate an individual entrepreneur, you need to pay a state duty. The state duty for closing an IP in 2016 is 160 rubles. Its size has not changed for many years. On the website of the Federal Tax Service, you can independently generate a receipt for payment of state duty in a special service. Payment can be made at any branch of the bank.

  7. Then you should fill out an application for closing the IP in the prescribed form (P26001). This form is quite simple to fill out. It must indicate the full name of the entrepreneur, his TIN, OGRNIP and contact details (telephone and email address). A businessman can choose the preferred method of receiving closing documents: in person, by mail or through an authorized representative.

All documents are transferred to the Federal Tax Service and within 5 days the tax authority makes a decision on liquidation or refusal to close the IP.

Documents can be submitted in three ways:

  • personally at the branch of the Federal Tax Service at the place of registration or through an authorized representative;
  • by registered (valuable) mail with a description of the attachment;
  • remotely via the Internet.

When submitting documents in person, notarization of the IP signature is not required. This rule has been in place since 2011.

How to liquidate IP via the Internet? To do this, the Federal Tax Service has implemented a special service for remote transmission of documents. The procedure for closing an IP via the Internet implies the mandatory certification of documents with an electronic signature of an entrepreneur or a notary.

How to close an individual entrepreneur if there was no activity? Another common question. The closing procedure will not differ in any way from that provided for entrepreneurs with revenue. In this case, the businessman will have to submit zero reporting.

How much does it cost to close an IP in 2016? The answer to this question is ambiguous: if an individual entrepreneur independently deals with the entire process, then he will only need to spend money on the state duty. The cost of services of law firms varies greatly depending on the region.


Thus, closing the IP on your own is quite simple. You just need to comply with all the formalities, and after 6 days you will have an extract from the USRIP with a mark of termination entrepreneurial activity. By order of the Federal Tax Service, a certificate has not been issued since 2013.

How to close a sole proprietorship with debts

A fairly common question in the business environment is whether it is possible to close an individual entrepreneur with debts in Pension Fund. Definitely yes. In this case, the closure of individual entrepreneurship is carried out in the usual manner.

But you should not expect that the debts of individual entrepreneurs to the Pension Fund will automatically be written off. Legislators do not create any barriers to closing individual entrepreneurs with debts to the Pension Fund for one simple reason: all tax and duty debts accumulated over the years of entrepreneurial activity are transferred to the former businessman as an individual.

There is no statute of limitations for fixed contributions to the FIU.

Liquidation of individual entrepreneurs with tax debts is also standard. A businessman can decide for himself when to pay taxes: before or after the termination of business activities. The liquidation of the entrepreneurial status does not release him from paying his obligations to contractors and employees.

IP after closing

After the termination of business activities, the former businessman retains whole line responsibilities. So, he needs to submit tax returns to deadlines. The legal time limit for filing a tax return depends on the applicable tax regime.

Individual entrepreneurs on the simplified tax system must submit a declaration by the 25th day of the month following the closing of the enterprise. The entrepreneur does not submit reports to the PSN, therefore, the time frame has not been set. IP on OSNO has only 5 days to submit reports after closing the business.

The IP will have 15 days after closing to pay debts on insurance premiums to the Pension Fund and the Social Insurance Fund.

An entrepreneur should keep accounting documents for 4 years in case of verification.

The basis of small business in Russia is made up of individual entrepreneurs, the increase in the number of which is much higher in times of crisis. Registration process individuals as an individual entrepreneur is maximally simplified by the state. The opening and closing of this organizational and legal form, like any other legally significant action, is subject to a state duty, the amount of which remained unchanged in 2016. Payment of the state duty is made according to the details established for each district individually. Confirmation of payment is a receipt form, which will subsequently need to be submitted to the tax authority.

Opening an IP - where to start?

The procedure for registration of individual entrepreneurs is regulated by the Federal Law-129 of 08.08.2001. Unlike registration. legal entities, opening an IP provides for a simplified procedure, namely the minimum package of documents and a 3-day registration period.

Prior to the preparation of the collection of documents provided for in paragraph 1 of Art. 22.1 of the Registration Law, the type of system should be determined taxation and choose from the following options:

  • simplified (USN);
  • BASIC (general) - set by default if at the time of submission of documents there was no application for changing the system;
  • PSN (patent);
  • UTII ("imputation").

Especially for small businesses, a simplified taxation system was developed, which provides for a special procedure for maintaining and submitting tax reports.

Attention! The simplified tax system provides for the possibility of paying tax only on income in the amount of 6% or paying tax on the difference between income and expenses in the amount of 15%.

In addition to the taxation system, at the preparation stage, one should also decide on the type of activity (there may be several of them). For each type of activity, in accordance with the Decree of the State Standard of Russia, a certain code (OKVED) is assigned - it is this code that will need to be indicated when filling out an application with the tax authority.

Attention! Many try, just in case, to choose as many codes as possible, while remembering that some types of activities are subject to mandatory declaration, regardless of whether they are actually carried out or not (for example, retail beer).

Payment of state duty, its amount

Registration of individual entrepreneurs, as well as any legally significant actions performed by state bodies, is carried out only after payment of the state duty. When submitting documents for opening an IP, the law directly provides for the receipt of its payment (clause and part 1 of article 22.1 of the Law on state registration YUL and IP).

The size of the state duty, as well as other payments and fees paid to the state, is established by the Tax Code of the Russian Federation. In particular, paragraph 6 of Art. 333.33 of the Tax Code of the Russian Federation provides for the amount of state duty for registering an individual entrepreneur in the amount of 800 rubles.

Attention! Information on the amount of the state duty can also be found on the official website of the tax service (www.nalog.ru).

Details for which payment should be made can be obtained directly from the district tax office or independently generate a receipt by filling in all the necessary data on the official website and pay at any bank branch. The original document confirming payment is submitted to the tax authority with a full package of documents necessary for opening an IP.

Features of closing IP

Making a decision to terminate the business is not enough for the official termination of activities as an individual entrepreneur. It is also necessary to notify the tax authorities of the decision made, and only after the entry is excluded from the USRIP, the activity of the IP is considered terminated.

IP is closed in the following cases:

In the event of a personal declaration of will to close the IP and terminate business activities, an established package of documents should be prepared:

  1. Personal statement.
  2. A document containing information on the submission of all necessary information to the Pension Fund of the Russian Federation.
  3. Receipt for payment of state duty.

The specified package of documents can be submitted to tax office at the place of registration in person or send by Russian Post. When mailing, please send by registered mail with a description of the investment, the application for closing the IP must be notarized.

Payment of state duty upon closing an IP

Closing the activities of an individual entrepreneur is also subject to a state duty, the amount of which is established by the Tax Code of the Russian Federation. In accordance with paragraph 7 of part 1 of Art. 333.33 of the Tax Code of the Russian Federation, the amount of the state duty in 2016 for the official registration of the termination of the IP is 20% of the state duty for opening an IP, namely 160 rubles.

The payment of state duty is prerequisite only in case of closure of IP by personal will. In other cases, such as by a court decision or death, the IP is exempt from its payment.

The state duty is paid to the state budget according to the details established for each region and district individually. Information on payment details can be obtained both directly from the regional tax office and on the website of the Federal Tax Service of the Russian Federation. When paying, you should carefully consider filling in the details, since in case of an error, the payment receipt will not be accepted and the IP will be denied.

In conclusion, we note that the registration of individuals as an individual entrepreneur is a legally significant action and is carried out by the state, taking into account the payment of state duty. In the absence of a receipt with the proper payment details, applications for the opening, as well as the closing of an individual entrepreneur, will be left without consideration. The size of the state fee in 2016 remained unchanged and amounted to 800 rubles for opening and 160 rubles for closing an IP.

How to open an IP: video

Closing an IP is a relatively simple procedure, but it has some nuances, the knowledge of which can affect both the time for consideration of documents and the result. From our article you will learn about what documents will be needed for closing, in what ways and where they can be submitted, how long all actions will take and what is the cost of the procedure in 2019.

What is needed to close the IP, what documents will be required for this

The basic legal norm that serves as the basis for the liquidation of a business is Article 22.3 of the Federal Law "On State ..." dated 08.08.2001 No. 129. Paragraph 1 of this article defines the list required documents which the tax inspectorate will require from the entrepreneur.

These include:

  • an application drawn up on the form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On Approval ...” dated January 25, 2012 No. ММВ-7-6 / 25@);
  • a receipt (payment order with a bank seal) confirming payment of the state duty.

In addition, the entrepreneur will be required to confirm the fact that the register of employees and data on their labor activity have been transferred to the FIU for Last year. True, up-to-date this question only for those individual entrepreneurs who are employers, this requirement does not apply to individual entrepreneurs without employees.

It is also important to remember that an individual entrepreneur has the right to submit a certificate from the FIU on the provision of information about their employees, but may not do so. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interdepartmental interaction with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of article 23 of the Federal Law No. 129, failure to provide information about employees to the FIU is the basis for the refusal of the tax inspectorate to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the USRIP on the basis of a relevant court decision (on bankruptcy or a ban on a particular citizen from doing business).

We fill out the form Р26001

There are two ways to fill out an application for closing an IP: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (they are all divided into squares), you need to remember a few simple rules:

  1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a guideline, not lowercase letters.
  2. Only one character is placed in each square, nothing is placed in empty ones. Filling in the line always starts from the left side, that is, the first digit of the TIN of the entrepreneur must be written in the leftmost square of the corresponding form field, etc.
  3. All designations are indicated in a row, without spaces.

What needs to be specified

The form P26001 itself takes 1 page of A4 format and includes 4 sections. In section No. 1, it is necessary to indicate information about the individual entrepreneur: the registry number, initials and TIN of the entrepreneur.

In section No. 2, in a single IP square, you need to put down a number from 1 to 3 - depending on how he wants to receive an extract from the USRIP on closing his business. The methods and their corresponding codes are indicated in the form itself.

Below, in two lines, you must specify the contact details of the individual entrepreneur (telephone and email address). Under the contact details in the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by employees of the tax office. As for section No. 4, when submitting an application directly to the tax office or through the MFC, it is not necessary to fill it out.

It is provided in the form in case the entrepreneur sends documents remotely, not being able to personally present the passport to the employees of the tax office or the MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local authority performing notarial functions). Below is the TIN of the notary. All other data about him will be present on the certification inscription.

State duty for the liquidation of IP

The amount of the fee for the liquidation of a business is calculated according to the rules of sub. 7 of paragraph 1 of article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registration of IP. Since for the registration of IP in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, respectively, is 160 rubles.

The duty is paid through a bank to the account of the Treasury of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the website of the Federal Tax Service.

How to close an IP on your own, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an IP in 2019 include 3 stages:

  1. Submission of documents for the closure of IP.
  2. Their processing, which is carried out by specialists of the MFC and the tax office.
  3. Obtaining an extract from the USRIP on the termination of activities.

Now we will analyze the procedure for closing an IP in more detail, taking into account the features of various methods of filing documents. So, their submission directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Upon receipt of the documents, an employee of the IFTS or MFC issues an appropriate receipt indicating the date of acceptance, as well as the initials and signature of the recipient.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have electronic signature. To submit in this way, you can use both the corresponding service on the website of the regional tax office, and the personal account of the entrepreneur. After accepting electronic images of documents, the tax inspectorate in response sends a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can also send documents for closing an IP through a notary, in accordance with paragraph 1 of Article 9 of Federal Law No. 129. In this case, the notary himself must translate the application and receipt received in paper form into electronic form and send them to the tax office. Compliance of electronic images with the originals is confirmed by the notary's EDS.

Processing documents, getting results

According to paragraph 1 of Article 8 of the Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. The term in this case begins to be calculated from the moment of receipt of paper or electronic documents to the inspection.

When conducting the procedure through the MFC, the requirements of paragraph 1 of Article 9 of the Federal Law No. 129, which regulates the procedure for interaction between the MFC and the IFTS, should be taken into account. So, after accepting the documents, the MFC specialist must in electronic format redirect to the IFTS no later than the working day following the day of acceptance. Consequently, the liquidation period is extended by several days.

In the event that the documents are executed correctly and the IP has sent the necessary information to the Pension Fund, the business is successfully liquidated, i.e., a corresponding entry is made in the register on the termination of the IP status.

The applicant is issued an extract sheet from the USRIP, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the IFTS, only in paper form.

Thus, it is possible to obtain an extract sheet directly from the IFTS, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. Also, a citizen can send his representative with a power of attorney to receive an extract sheet from the USRIP. The method of obtaining in this case should be determined in advance, since it must be indicated in the form P26001.

Termination of IP activities in 2019 without employees, with employees, with debts

When closing an IP with employees, an entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. So, according to parts 1 and 2 of article 307, an employer-entrepreneur can terminate an agreement with an employee on the same grounds as an organization. In the case under consideration, this is 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur without hired employees in 2019, then it is important that, by virtue of paragraph 1 of Article 11 of the Law “On Compulsory ...” dated December 15, 2001 No. 167-ФЗ, as well as paragraph 1 of Article 6 “On Compulsory ...” dated 07.24.1998 No. 125-ФЗ, the entrepreneur is not an insured if he did not conclude labor contracts. In this case, upon liquidation, he does not need to register the fact of termination employment contract, nor provide any information to the FIU, the FSS and other bodies.

Dismissal notice

It will be necessary to warn the employee about dismissal in advance, as well as to pay him severance pay only if such duties of the individual entrepreneur are provided for in the employment contract. The notice period and the amount of benefits are also determined based on the content of the employment contract (part 2 of article 307 of the Labor Code of the Russian Federation).

Do not forget that the individual entrepreneur, upon liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment ...” dated 04/19/1991 No. 1032-1, 2 weeks before the start of the reduction of workers, should notify the employment center about this. The written notice will need to include:

  • position and profession of each employee;
  • qualification requirements for it;
  • wage conditions.

Registration of dismissal when closing an IP with employees

The termination of an employment contract with an employee at an individual entrepreneur is carried out in two stages (in this case, the procedure itself begins before the application for liquidation is submitted to the Federal Tax Service Inspectorate):

  1. A dismissal order is issued. The employee must be familiarized with it under the signature, in accordance with parts 1 and 2 of article 84.1 of the Labor Code of the Russian Federation. To issue an order, you can use the T-8 form, approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval ...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
  2. On the day of dismissal, the employee is paid a calculation and documents are issued:
  • work book with a record of dismissal;
  • certificate 2-NDFL;
  • certificate of the amount of earnings for the last 2 years;
  • certificate of pension insurance contributions.

After the dismissal of the last employee, the IP should be deregistered with the FIU and the FSS. Deregistration in the FIU, in accordance with paragraph 1 of Article 11 of the Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service upon liquidation of the IP, i.e. the entrepreneur himself does not need to do anything. In the FSS, it is necessary to deregister. To do this, in accordance with paragraph 3 of Article 6 of the Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ...” dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can apply to the Federal Tax Service with an application for the liquidation of the IP.

Thus, closing an IP in 2019 is relatively simple - for this you need only two documents: an application and a certificate of payment of state duty. The procedure becomes a little more complicated only if the entrepreneur has employees, since they must be fired before the liquidation of the IP. In this case, subparagraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation serves as the basis for dismissal.



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