Tax return according to the liquidation system. What you need to know when filling out a declaration when closing an individual entrepreneur

If an individual entrepreneur is closed, a declaration must be submitted. Failure to comply with the requirement established by Russian legislation entails the imposition of an administrative penalty on the individual entrepreneur. If he is found guilty of deliberate failure to fulfill his obligations, the individual entrepreneur is charged contributions to the pension fund at the maximum possible rate. Moreover, the amount of the fine does not depend on the level of income received by the individual entrepreneur during official activities.

Legal aspects of termination of activity

The severity of the punishment is due to the desire of government bodies to have up-to-date information regarding the financial and economic activities of individual entrepreneurs. If he/she has not completed the documents properly at closing, then government authorities are forced to rely on the maximum possible rates to calculate the amount of tax deductions. Russian legislation provides for the filing of the following declarations upon termination of the activities of an individual entrepreneur:

1. Working within the framework of the general taxation system (OSNO) imposes obligations to file a personal income tax return within 5 working days from the date of termination of financial and economic activities. The second document that needs to be completed is a declaration of total income received during the last tax period. The accrued tax must be paid no later than 15 days from the date of receipt of the notification.
2. The simplified taxation system (STS) provides for a visit to the tax inspector no later than the 25th day of the month following the reporting period.
3. The single tax on imputed income provides for a procedure similar to the simplified tax system. The only difference is the timing. The declaration must be submitted no later than the 20th day of the month following the reporting month.

The tax inspector at the place of registration will inform you about the deadline for submitting the declaration when closing the individual entrepreneur. If all formalities are met, the closing procedure is completed within 1 calendar month.

Return to contents

Entering credentials

Upon official termination of the activities of an individual entrepreneur, he is obliged to submit a declaration of the established form to the tax office at the place of registration. Each line of the document is filled in manually based on the available information. You can get acquainted with a sample declaration when closing an individual entrepreneur from your tax inspector. To correctly calculate tax, you must enter the following information:

• TIN assigned during registration;
• “0” is entered in the adjustment No. field;
• tax period code;
• type of tax period;
• indicating the liquidation code of the individual entrepreneur in the declaration - this line must be filled out especially carefully to avoid future misunderstandings;
• tax authority code;
• OKVED is indicated on the basis of data entered into Rosstat;
• FULL NAME. fully;
• information about the individual entrepreneur;
• Date of completion;
• signature;
• stamp on the title page (if any).

When filling out a tax return when closing an individual entrepreneur, if necessary, you can consult with an inspector. This will allow you to avoid various types of inaccuracies and unintentional errors.

If desired, the individual entrepreneur submits a liquidation declaration in person or through a special computer program.

The second method is preferable in the case when an individual entrepreneur cannot allocate enough time to visit a tax inspector.

On the last page of the liquidation declaration, the individual entrepreneur notes the applicable tax rate in Arabic numerals. Columns where information was not entered must be filled in with dashes. After the completed form reaches the inspector, it is examined. If inaccuracies or errors are detected, the inspector will point to a sample of the completed declaration when closing the individual entrepreneur. The citizen will have 3 days to make the necessary changes.

The first step in liquidating an individual entrepreneur is submitting an application to the tax office to terminate the activities of an individual entrepreneur (document No. P26001 is drawn up, in accordance with the order of the Federal Tax Service dated January 25, 2012 No. MMV-7-6/25).

The application must be accompanied by a receipt for payment of the state duty (the amount is 800 rubles), in accordance with clause 7 of clause 1 of Art. 333.33 Tax Code of the Russian Federation. A receipt for payment of state duty can also be generated using the service on the Federal Tax Service website, it is located in the “Electronic Services” section. To do this, you will need to download the application form for termination of the activities of an individual entrepreneur (form P26001). Also, through the service you can download new, currently relevant forms and tax and accounting reporting forms (section “Forms and Forms”).

Previously, the package of documents required to be submitted to the tax office when closing an individual entrepreneur included a certificate from the pension fund confirming the absence of debt. Currently, it is not necessary to take it - the tax office itself requests the necessary documents from the authorities. Officials have every right to refuse to register the closure of an individual entrepreneur if the debt to the Pension Fund has not been repaid.

Documents are submitted in person or through a representative (in this case, a power of attorney is required and notarized). You can also send the papers by a valuable letter with notification of receipt, a description of the attachments, or by e-mail.

Upon receipt of documentation, tax officials are required to confirm this fact with a receipt. In the case of personal transfer of documents, a receipt is received immediately; in other cases, it is sent to the individual entrepreneur’s address the next day after receipt by the inspector.

Required reporting documents

Under the simplified taxation system, an individual entrepreneur submits a tax return no later than the 25th day of the current month (the next month after filing a notice of termination of business activity). If you are on the single tax system for one-time profits, you must be deregistered before the closure of the individual entrepreneur. On the Internet you can find simple services that allow you to create UTII declarations and calculate tax directly on the website. In case of PSN (patent for conducting activities), reporting is not submitted. If you are on the general taxation system, an individual entrepreneur is obliged to submit a tax return within 5 days from the date of termination of such activities (according to Article 229, paragraph 3).

Employee reporting

Before closing the individual entrepreneur, you should submit reports for employees of RSV-1 and ESSS 2017 4-FSS 2-NDFL. The same rules apply for a single calculation (according to Article 431 of the Tax Code of the Russian Federation). Deposits are due within 15 days of closing.

Reports 2-NDFL and 6-NDFL are submitted before closing, otherwise the tax authorities refuse to deregister the individual entrepreneur. An individual entrepreneur who hired employees during the current year is required to submit an average payroll report. The Tax Code does not indicate the exact period for submitting the average payroll in case of termination of activity, which implies filing the document after the closure of the individual entrepreneur, but this must be done before January 2. The deadline for closing an individual entrepreneur is within working days from the date of submission of documents. The process of closing a company is considered completed after data on the termination of activities is entered into the Unified State Register of Enterprises. An extract will be issued.

Debt to the budget

If an individual entrepreneur has debts on taxes and fees, he can also close the company without paying the debts in advance. It should be remembered that until 2011, the main obstacle preventing the closure of individual entrepreneurs was the need for individual entrepreneurs to provide a certificate from the Pension Fund of the Russian Federation to the registration authorities, which would confirm the absence of obligations. However, the procedure has changed since 2011 and providing such a certificate is no longer necessary. Currently, registration authorities make an independent request in accordance with an interdepartmental agreement. Upon completion of the process of closing an individual entrepreneur, responsibility for paying off obligations falls on the individual.

The legislation states that an individual has 15 days from the date of entering data on the liquidation of an individual entrepreneur into the Unified State Register of Individual Entrepreneurs to pay insurance premiums and other taxes. Upon completion of the specified period, interested authorities have the right to file a claim in court, and after receiving a decision, contact the bailiff service for enforcement. It is necessary to take into account an important point that the source of payment for the debts of the former individual entrepreneur is his property, in addition to that on which collection cannot be imposed (the only suitable housing, personal belongings, except for luxury items, food).

An obstacle to closing an individual entrepreneur may be unsubmitted reports to the Pension Fund. During the liquidation process, regulatory authorities send a request to the Pension Fund of the Russian Federation regarding this entrepreneur, and if the report reveals the presence of unsubmitted reports, he may be denied the closure procedure. The following information has been published on the website of the Federal Tax Service of Russia: current regulations do not link the Pension Fund of Russia certificate with the presence or absence of individual entrepreneurs’ debt on insurance premiums. It is confirmation that the entrepreneur has provided data to the pension fund in accordance with the requirements of the regulations: “On individual registration in the compulsory pension insurance system” - full name, insurance number, date and place of birth, gender, address of permanent residence, series and number of identity card (passport or other document), date of issue of documentation, citizenship.

Reports to the pension fund

Submitting a report on the RSV-1 Pension Fund form is mandatory when closing an individual entrepreneur in accordance with Order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n. At the same time, reports are submitted to the Social Insurance Fund in Form 4 (according to Order No. 107n dated March 19, 2013).

The documentation indicates the amounts of accrued and paid insurance and pension contributions for the period from the beginning of the calendar year, including the day the information was submitted. If a difference is detected in the amounts of contributions on paper and in fact, it is necessary to repay the debt within 15 calendar days after submitting the documentation. In case of overpayment, it is returned.

Within 30 days from the date of the decision to liquidate the individual entrepreneur, but no later than from the date of submission of documents to the tax office to register this fact, the entrepreneur provides to the Pension Fund information about insured employees who were dismissed due to termination of activities. The document must contain:

• Insurance number;
• Date, place of birth;
• Address of permanent residence;
• Passport details;
• Citizenship;
• Personalized reporting (forms SZV-6-4, ADV-6-5, containing a description of the amounts of payments, contributions, remunerations and ADV-6-2).

The forms of reporting documentation were approved by order of the Ministry of Labor of Russia dated December 28, 2012 No. 639n.

After closing

The pension fund and tax authorities can collect penalties, fines, and arrears from a former individual entrepreneur in court. Also, the closure of companies releases from obligations to employees and contractors. Debt collection can take up to 4 years. It is important to store all accounting and tax documentation (at least 4 years). Employee documents are archived.

Tax benefits for small businesses

What tax benefits can small businesses apply in Russia? What preferences can businessmen operating in priority sectors of the economy receive? 1. WHAT ARE THE BENEFITS FOR PAYERS ON THE USN? 2. FEATURES OF TAX HOLIDAYS. 3. BENEFITS FOR PAYERS WORKING ON A PATENT. 4. WHAT ARE THE PROPERTY TAX BENEFITS? See the material about this prepared by the Managing Partner of the company "RosCo - Consulting and Audit" Alena Talash. Read: https://site/press/nalogovye_lgoty_dlya_subektov_malogo_biznesa/ All the most interesting things about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Chief Accountant. What is the chief accountant responsible for?

What should the chief accountant know? The issue of responsibility is perhaps the most pressing issue for every employee whose responsibilities include making decisions on important areas of the employer’s activities. The most responsible job is, of course, performed by the chief accountant. His work involves making financial decisions, preparing accounting and tax documents, and submitting these documents to authorized bodies. In this material we will consider what kind of responsibility can be applied to the chief accountant, and what he risks. More details about: - administrative; - disciplinary; - material; - criminal and subsidiary liability. And also about fines, penalties and criminal sentences against the chief accountant, see the material prepared by the lawyer of the RosCo - Consulting and Audit company, Kirill Bogoyavlensky. Read: https://site/press/za_chto_otvechaet_glavnyy_bukhgalter/ All the most interesting things about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

Register of small businesses

WHAT ADVANTAGES DOES ENTERING THE REGISTER OF SMALL AND MEDIUM ENTERPRISE GIVE COMPANIES? TO CLASSIFY AN ENTERPRISE AS A SMALL ENTERPRISE, IT IS NECESSARY...? WHAT ARE THE PRIVILEGES FOR “KIDS”? WHAT ARE THE FEATURES OF MAINTAINING A REGISTER OF INFORMATION ABOUT SMALL BUSINESS ENTITIES? WHY DO YOU NEED A REGISTER? HOW TO GET INTO THE REGISTER? See the material about this prepared by the Managing Partner of the company "RosCo - Consulting and Audit" Alena Talash..su/yurist/yuridicheskaya-konsultatsiya/ All the most interesting about taxes, law and accounting from the leading consulting company in Russia "RosCo". Stay up to date with the latest news, watch and read us where it is convenient for you: YouTube channel - https://www.youtube.com/c/RosCoConsultingaudit/ Facebook - https://www.facebook.com/roscoaudit/ VKontakte - https://vk.com/roscoaudit Twitter - https://twitter.com/RosCo_audit Instagram - https://www.instagram.com/rosco.

A single tax on imputed income is a tax payment regime that can only be used when carrying out certain types of activities, for example, trading or providing services to the population.

Distinctive features

The main feature of the regime is that the amount of income received does not matter when determining the tax base. The calculation is made based on the amount of expected income, which is determined at the state level. Hence the colloquial name “imputation”. In other words, government agencies establish, or more precisely impute, the amount of profit.

The taxation system does not require payment of the following taxes:

• on the income of individuals;
• property tax.

Liquidation

The definition of liquidation of an individual entrepreneur is the termination of registration of an individual as an entrepreneur. As soon as a person goes through the entire procedure and receives written confirmation of removal from the register, he is immediately deprived of all rights and obligations that he had while carrying out his activities. Naturally, there is a limitation. If there are still debts, then an individual, without having the status of an entrepreneur, must pay them off.

In addition to the desire of an individual, liquidation of an individual entrepreneur on UTII can be carried out in the following cases:

• bankruptcy;
• expiration of the validity period of registration documents that allow you to legally stay in the country;
• making an appropriate decision by the court;
• death of an individual.

In principle, all the methods described can be classified as coercive measures, not counting the bankruptcy procedure, which was initiated by the individual himself.

Voluntary liquidation

Before starting the voluntary liquidation procedure for individual entrepreneurs on UTII, it is necessary to carry out a number of preparatory measures.

First of all, you need to find out which territorial tax office you need to submit documents to, clarify the amount of state duty that must be paid, as well as the details for making payment. You can obtain this information on the Federal Tax Service website or by contacting the service in person. In 2017, the duty is 260 rubles.

Filling out the application

Before submitting documents, you must fill out an application on the approved form P26001. The form can be obtained from the territorial office of the Federal Tax Service or downloaded from the official website.

The application can be filled out on a computer or manually. If the second option is chosen, it is better to use a pen with black ink and write all letters in capitals.

When filling out a document on a computer, you must select Courier New font with a height of 18 pt.

At the top of the document, fill out the fields with information about the full name and OGRNIP of the individual entrepreneur. Then the method by which the application will be transmitted, contact information, even e-mail, is indicated.

closing date

The date of liquidation of the individual entrepreneur on UTII is considered to be the one that will be marked on the document issued by the tax service after submitting the application (form P65001). Until you have documentary evidence in hand, you cannot assume that the individual entrepreneur is closed. In light of this, 5 days after submitting the application, it is recommended to contact the authority to which the documents were submitted to obtain a certificate.

Reporting

In addition to the measures described above, it is necessary to fill out UTII when liquidating an individual entrepreneur and submit reports, even for an incomplete period.

When paying tax on imputed income, reporting is submitted by the 20th day of the month following the reporting quarter. Therefore, if the certificate was received in March of the current year, then you must report before April 20. In cases where the 20th falls on a holiday or day off, you can transfer the papers on the next business day.

General rules for filling out the report

All data is entered from right to left. If any cells are not filled in, be sure to put dashes in them. All indicators that do not have an integer value must be rounded according to the general rule. You should also adhere to the following requirements:

• if the report is filled out manually, then all letters must be capitalized;
• the color of the pen should be black or blue;
• absolutely all pages of the declaration should be numbered in the format 001, 002, and so on;
• the first page of the report must contain the date of completion and the signature of the compiler, that is, the individual entrepreneur;
• the exact code of the tax period when liquidating an individual entrepreneur on UTII;
• If there is a seal, its imprint is placed on the title page.

The declaration cannot be stapled or printed on both sides on one sheet. Under no circumstances should the report contain corrections or omissions. The declaration does not indicate accrued penalties and interest.

Otherwise, filling out reports is no different from other cases of filling out similar documents.

Front page

In the field called “TIN” the number that is indicated in the certificate or in an extract from the Unified State Register of Legal Entities is indicated. The code consists of 10 digits. The form is designed to be filled out by legal entities and individuals. Therefore, the individual entrepreneur puts dashes in the last two cells.

Individual entrepreneurs do not fill out the field with the name “Checkpoint”.

Depending on the length of time an individual has worked as an entrepreneur, data is entered in the “Adjustment number” line. If the report is being compiled for the first time, then 0 is entered, if the report is submitted for the second quarter of work, then 1 is entered, and so on.

The next column is “Tax period”, that is, a column confirming the period for which the report is submitted. As mentioned earlier, when liquidating an individual entrepreneur on UTII, the tax period code is very important.

Then comes the “Reporting period” item, where the period for which the report is submitted is specified.

In the field “Submitted to the tax authority” the code of the tax authority is indicated. The column “By place of registration” displays the code of the place where the declaration is submitted.

Below in the report, the taxpayer’s personal data and full name are indicated. Then codes are written that correspond to the OKVED classifier and are specified in the statutory documentation, that is, for individual entrepreneurs they are indicated in an extract from the register of registration of legal entities and individuals. If the activity is carried out in several directions, then the type of activity with the maximum income is indicated.

Then the data is entered in the “Reorganization Form” line. The block must be completed only in the event of liquidation or reorganization. In other cases, dashes are added.

In the “Contact telephone number” field, enter a number by which you can contact the filer of the declaration.

In the “On pages” block the number of attached pages is written in the “000...” format.

Place of filing the declaration

The UTII declaration upon liquidation of an individual entrepreneur is submitted at the actual place where business activities are carried out. If it is impossible to clearly define it, for example, an individual entrepreneur provides motor transport services or carries out retail trade, then the documents are submitted at the place of registration of the individual.

In cases where there are several points of business, and they are all located in the same area, then only one declaration is submitted, but with total indicators for all points, information about which is displayed in the second section. If the activities are the same, but the points are located in different territorial units, then a separate report will have to be submitted to each tax service; the second section of the report is not filled out, but the indicators are simply summed up.

Declaration methods

When liquidating an individual entrepreneur on UTII, there are no special requirements for submitting a report.

The first method is a paper version, which is submitted in 2 copies. On the second, the tax service must mark receipt.

The second way is through the post office. It is advisable to issue a registered letter. It is recommended to send documents with a notification, which, after receipt by the tax service, should be returned to the sender. Don't forget that there is a shipping deadline that needs to be taken into account. Therefore, the declaration should be sent in advance.

The third way is through the Internet. To use this method, you will have to have your signature notarized. If this has been done previously, there will be no problems with submitting the report.

Filling out the declaration

It is very important to correctly indicate the tax period code when liquidating an individual entrepreneur on UTII. It is he who makes it possible for the Federal Tax Service specialists to understand that the business is closing.

In general, tax period codes are a two-digit number:

• 22 corresponds to 1st quarter;
• 23 - 2nd quarter and so on.

If we are talking about closure, then the individual entrepreneur liquidation code in the UTII declaration is different:

In addition to the tax period code when closing an individual entrepreneur, it is necessary to indicate the code of the reorganization form, that is, provide clarification. Liquidation code - 0.

Zero declaration

Many businessmen are interested in the question of whether it is possible to submit a UTII declaration when closing an individual entrepreneur with a liquidation code and a zero result. No, you can't do that. Do not forget that the amount of imputed tax is calculated by the state and in no way depends on the income that the entrepreneur actually received during the reporting period. Therefore, even if there was no profit, you will have to pay tax. Even if the entrepreneur has truly exculpatory factors, a fire occurred or the store was robbed, it is impossible to submit a zero declaration. Simply put, there is only one point of view of the regulatory authorities: if you run a business, pay tax; if you don’t, get deregistered.

Penalties

Even when liquidating an individual entrepreneur, do not forget that there are penalties for failure to submit reports.

What to do after liquidation

Any individual must remember that even after the closure of an individual entrepreneur, a person is not exempt from paying all taxes, insurance premiums and debt obligations that arose while running a business.

If the individual entrepreneur had a seal, then it is not subject to mandatory destruction. After all, you can use it when opening a new individual entrepreneur. And you can open a new business the next day after closing. Documents that were generated during the activities of the individual entrepreneur must be stored for 4 years.

The reasons for the closure (liquidation) of an individual entrepreneur may be different. Most often, an individual ceases entrepreneurial activity of his own free will. But there are situations when forced necessity leads to this. For example, bankruptcy, expiration of the registration of an individual in the Russian Federation, a court decision, etc. The procedure for closing an individual entrepreneur described below is typical for the general case, with voluntary termination of activities.

Thus, upon liquidation, an entrepreneur must be deregistered and report to supervisory authorities (IFTS, extra-budgetary funds). For this purpose, there is a certain procedure that the individual entrepreneur must adhere to.

Procedure for terminating business activities	Description and explanations
Preparation of a set of documents	The kit must include: · completed application form according to form No. P26001; · receipt for paid state duty (RUB 160). Here you can also add a document that confirms that information was submitted to the territorial body of the Pension Fund
Submission of a prepared set of documents to the Federal Tax Service	Submission methods: in person, through a representative, by mail, or, if the applicant has UKEP, then remotely, through the Federal Tax Service service. Upon accepting documents, the Federal Tax Service issues the applicant a receipt confirming their receipt.
Receipt by the applicant of ready-made documents on deregistration as an individual entrepreneur	6 days after the applicant’s application, the Federal Tax Service issues to him (his representative) the following: Unified State Register of Entrepreneurs and a proper sample notification of deregistration. The refusal is issued in writing, indicating the reason, and transmitted to the applicant.

The Federal Tax Service draws attention to the fact that the applicant’s signature must be notarized.

Website of the Federal Tax Service of the Russian Federation.

If the applicant personally submits documents upon termination of activity and presents his passport, then his signature on the application does not need to be notarized.

In addition to the above actions, the individual entrepreneur must submit the latest “liquidation” declaration and the necessary insurance reporting within the established time frame. By the time of filing, the payer must “settle” for previous debts on outstanding returns. That is, he should not have unsubmitted reports for past periods.

For your information, KUDiR, paid tax receipts, duplicate documents, and other financial statements must be stored for 4 years.

Deadlines for submitting “liquidation”, final declarations for an entrepreneur upon termination of activities

The procedure for submitting the latest tax reports directly depends on the tax regime under which the individual entrepreneur worked.

For entrepreneurs, as established by the Tax Code of the Russian Federation, it is possible to work on the simplified tax system, OSNO, UTII, Unified Agricultural Tax, PSN. (click to expand)

Tax regime	Deadlines for submitting the latest declarations
	Immediately, when submitting an application for closure of the Federal Tax Service or before the 25th day of the month following the month of liquidation of the individual entrepreneur
	2 declarations are submitted: · for personal income tax (up to 5 working days immediately after liquidation); · for VAT (until the 25th of the next month after closing)
UTII	Until the 20th day of the month following the quarter in which operations ceased
Unified agricultural tax	Until the 25th day after the month in which the entry about the liquidation of the individual entrepreneur was made in the Unified State Register of Individual Entrepreneurs
Patent	Tax reporting is not provided

Upon completion of activities, the applicant must fill out and submit the same declaration forms that were submitted to them when carrying out business activities.

Example 1. Deadlines for submitting the last declaration upon liquidation of an individual entrepreneur using the simplified tax system

An individual entrepreneur using the simplified tax system decides to stop doing business and, accordingly, presents the Federal Tax Service with his passport, application in format No. P26001, and a receipt for the paid state duty.

Based on his appeal to the EGRIP, a record was made of the termination of business activities on November 20, 2018. Accordingly, the former entrepreneur must submit a declaration under the simplified tax system. He has the right to do this in the current or next month, but no later than December 25, 2018.

For your information, he could have submitted a declaration when submitting an application for closure. In this situation, December 25 is the deadline for its submission to the Federal Tax Service.

Example 2. Submission of a “liquidation” declaration for UTII

Individual entrepreneur P. L. Belov, carrying out “imputed” activities, is removed from tax registration at the beginning of 2018. Based on the application submitted by him, an entry was made in the Unified State Register of Entrepreneurs about the termination of activities, dated February 2.

As established by law, he must submit the last UTII declaration by the 20th day after the reporting quarter. Accordingly, in the situation under consideration, Belov P.L. must submit it to the Federal Tax Service by 04/20/2018 (after 1 quarter).

When filling out the declaration form, P.L. Belov must write down the tax period code. This is the code “51”, because it closed in the 1st quarter of 2018.

Deregistration from extra-budgetary funds upon liquidation of individual entrepreneurs

If an entrepreneur worked without hired personnel, then his “mission” ends there. Apart from submitting tax reports (declarations), he does not need to submit anything else anywhere. All that remains is to pay the mandatory contributions for yourself in the next 15 calendar days. days after the official registration of closure.

If employees worked with an individual entrepreneur, and he, accordingly, is listed in the Pension Fund of Russia and the Social Insurance Fund as an employer, then he needs to be deregistered from the funds.

The procedure for deregistration from extra-budgetary funds is also different. Before applying to extra-budgetary funds, before submitting insurance reports, the individual entrepreneur must properly formalize the dismissal of employees and pay insurance premiums for them.

Important! The powers of the Pension Fund of the Russian Federation (to pay mandatory contributions and submit reports) have been transferred to the Federal Tax Service since 2017. Therefore, when liquidating an individual entrepreneur, the tax office independently transfers the necessary information to the Pension Fund.

That is, we can say that upon liquidation, an individual entrepreneur is deregistered with the Pension Fund “automatically.” This usually happens with the participation of the Federal Tax Service within 5 days after the official closing.

Payment of contributions for injuries and submission of reports on them is still under the control of the FSS. Therefore, upon liquidation, an individual entrepreneur must be deregistered by submitting an application to the Social Insurance Fund.

Submission of the latest insurance reports upon closure of the individual entrepreneur

Upon liquidation, an individual entrepreneur with hired personnel must submit the latest insurance reports. Almost all forms, except 2-NDFL, should be submitted to him before filing an application to terminate the activities of the Federal Tax Service.

Reporting type	Features of submission to the supervisory authority
RSV-1 (calculation of insurance premiums)	The Federal Tax Service is submitting a new format for calculating KND 1151111 before filing an application for termination of activities
Certificate 2-NDFL on the income of each employee	A new form is being submitted to the Federal Tax Service, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/19@ dated December 17, 2018. Deadline: until April 1 of the year following the year of termination of activity as an individual entrepreneur
Calculation of 6-NDFL on the income of all employees, as well as deductions made	The Federal Tax Service is provided with a calculation for the period from the beginning of the year until the termination of activities
Data on the insurance experience of employees according to the SEV-STAZH form	Submitted by the Pension Fund of Russia along with the ODV-1 inventory before the day of making an entry in the Unified State Register of Entrepreneurs about the closure of the individual entrepreneur
Information about insured persons is provided in the form SZV-M	As is customary, this document format is presented to the individual entrepreneur on a monthly basis until the closing date.
Calculation of paid contributions for injuries 4-FCC	It must be submitted to the FSS before submitting an application for closure of the Federal Tax Service

All document forms are filled out with a special code that is used when closing an individual entrepreneur. It will be different for each type of reporting.

If the applicant violates the established procedure for submitting reports relating to personnel, the execution of an already submitted tax return may be refused.