Individual entrepreneurship - the most popular form of running your own business.In the event of termination of such activity operator is required to go through a special legal procedure - liquidation (closing).Closing SP - cessation of any activity of the individual entrepreneur with mandatory state registration.Complete your business venture with ownership "SP" can be for various reasons, stipulated in the Russian legislation:
1. voluntary decision to close the SP,
2. death of the entrepreneur,
3. court decision (denial of entrepreneurial activity; a ban onAccommodation in the Russian Federation foreign nationals registered as SP)
Complete business easier than the activity of the legal entity.There are many companies, assisting in the closing of such enterprises.The cost of liquidation SP will depend on the state of affairs in the company: SP close without debt is much easier than with debt.We need a competent assessment of the situation lawyers and accountants to comply with the correct sequence of elimination and avoid unpleasant situations for the entrepreneur.In case if you have debts SP may use the bankruptcy process.
Close SP is in the case where the company no longer is a real economic activity, and it does not bring profit.Because regardless of whether the company brings revenue and whether any activities during the year will have to pay an annual recorded amounts of insurance premiums to the Pension Fund.After the liquidation of IP such duty is canceled.
You can choose to go through all the procedure of liquidation of SP on the following items:
1. payment of the state duty for the closure of SP in any way possible;
2. Application and other documents on the Elimination of SP to the tax office;
3. notification PF to close the SP;
4. repayment of debts on all arrears.
to close the SP need to collect the following documents:
• Reporting,
• certificate of state registration of an individual entrepreneur,
• his passport,
• TIN certificate (copy),
• notification of FSS, HIF, PF.
After SP activity is discontinued, and the record of the termination of the entered in the register (EGRIP), an entrepreneur issued a certificate of state registration of the termination of an individual business.But even in spite of the successful removal of SP, the owner will be responsible for the remaining debt from the company's own assets.
