This or that reason entice you to "freeze" their business indefinitely.It can search for your new activity, or you just decided to get to work, "Uncle."It is important that you do not want to close the IP, hoping to uncertain future (at any time) to continue the activities.An alternative (and much cheaper) is the closure of SP.To close the IP, it is necessary to apply the tax.But when you need to renew the IP, will have to repeat the steps you have already completed for registration.But that's a topic for another article.Here we consistently look at the steps that you retain the status of the IP, while avoiding penalties.
correct suspension of the SP or administrative sanctions
Let's look at what is necessary to comply with the formalities that the tax authorities had no claims to you.After all, it is not enough just to send a letter to the magic tax on the absence of activity.If only it were that simple!To begin to understand that if you're not in time to take the "zero" reporting and pay contributions to the funds, you can impose administrative sanctions such as fines and penalties for late payment.So once again think about the alternative - to close the IP at all.However, it should be noted that the termination of activities of SP contributions to the Fund (RPF, etc.) also have to pay.This is enshrined in the legislation.Although the law has a corresponding minor loopholes to not pay fees, the arbitral tribunal shall certainly take the tax.And a certificate of absence in the event of litigation probably need.So it is better not to waste time trials, and find the required amount of tax, especially, depends on your retirement savings.
algorithm action to supply zero reporting
Let's start with the fact that for an ordinary IP certificate of absence of activity is not needed.All you need to do is just apply to "zero" reporting to the relevant tax authority.However, despite the circumstances, to avoid penalties from the state, you still have to deduct contributions to the so-called extra-budgetary funds.First on the tax calendar, you will need to pass the tax information on the average number of employees.This rule applies even in the IP, which do not result from the activities and employees there is only "founder", that is you.Contrary to popular belief, a certificate of absence for the activities of the tax is not necessary.Deadline for submitting information to the tax office for the previous year - by 20 January.Blank forms can be taken in tax or to download on the network.For IP, which has no employees, in the right column you want to specify a zero.
second in a sequence of action, fixing suspension of SP, is the delivery of a zero tax return.This action should be taken until 30 April this year.The form can be taken again in the tax or the Internet.If you are conservative, you can pass the tax declaration in person or by mail.But it is better to take advantage of the Internet.
In the final stage you must pass a book of income and expenditure shall be certified in the inspection.For the formation of the "zero" of the book expense and income you can take advantage of numerous free for IP services over the internet.
In conclusion, I would like to note that if your goal is relatively painless for the purse to maintain the status SP, the certificate of absence of activity is not needed.Suffice it with a certain periodicity take zero reports to the tax office.
