Closure of IE Rostov on Don
Before submitting an application to close a sole proprietorship it is necessary:
Dismiss the full-time employees by giving them two weeks' notice, and submit a notice of impending reduction to the employment service at the place of residence of the entrepreneur (the legal norm is Article 306 of the RF Labor Code).
Submit reports on employees to the tax authority within 15 days after dismissal.
Submit the personified reporting for each insured employee to the pension fund - by March, 1 of the year following the reporting year.
Repay existing debts to partners, employees, the budget, the bank. If the debts of the sole proprietorship are not paid, after the termination of the sole proprietorship they will go to an individual.
To be deregistered as an employer in the social insurance fund as an employer.
Deregister the cash register.
Destroy the seal, if he worked with one.
Close the current account, if there was one.
Ways to liquidate a sole proprietorship
Currently, you can choose how to close an IE.
This can be done in several ways:
1. Closing an IE online, from the website of the Federal Tax Service - this method completely eliminates a visit to the tax office, but is only available if you have an enhanced qualified electronic signature. There is no state duty payable with this method.
2. To submit an application for termination of IE from the website of tax authorities in electronic form, but without using the electronic signature of the applicant. There you also pay the state duty in amount of 160 rubles (you can pay it from your card).
3. Closing of IP through MFC or notary. No state duty is paid here either.
4. Personally or with the help of a representative under a notary power of attorney to submit documents directly to tax authority. If your representative goes to the tax authority, your signature on the application for the liquidation of IE must be notarized.
5. Send it by registered mail with the list of enclosures. The applicant's signature must be notarized.
Passport (scanned copy).
TIN number or scanned copy of TIN certificate.
After closing the IE you have to
- Pay insurance premiums
- pay taxes
- Submit a declaration for the year
Term of closing of IE
Preparation of the application for termination of IE and payment of state duty - 1 hour.
State registration of termination of IE - 3 working days.
Cost of application preparation and filing online, without the use of an electronic signature of the applicant - 1700 rubles.
Closing IP Rostov by proxy with a representative - 6000 rubles + cost of notarial services.