How to close IP.

Osvita

Podatkivtsi want Ukrainians not to forget about their obligations with business management and to close it correctly. Sheet No. 1042/M/99-99-13-02-01-14/IPK DFS guessed about the terms and procedure for closing physical education providers, as well as about those that the implementation of business activities does not allow the payer to Subject to duty for every day FOP. The basic rules have changed more recently, and the tax authorities regularly update them: from 1 June 2017

Tax Code

The meaning of the remaining base (life) period and the term for filing a declaration of income for private entrepreneurs was changed, which was officially closed (Law No. 1797).

The individual ceases to be respected by the entrepreneur from the moment of making a confirmation entry to the Unified Register of Legal Identities and Individual Entrepreneurs (UDR).
On their sheet, the submitters noted that after closure, the person ceases to officially be an entrepreneur, but continues to be listed with the DFS as a primary tax payer, who collected income from the entrepreneur what activities.
Therefore, it is necessary to reconcile the budget with taxes from the business activity, and to submit a tax return for the country in which the business is carried out.
According to lawyers, the algorithm for closing a business by an entrepreneur looks like this:
You will immediately need to submit an application to the registrar for the commencement of entrepreneurial activity.

Dishes and servings of the river sound as if they were not served before

As the FOP was working on a single tax, it is required to pay the ESV and a single tax for the month for which an application for registration was submitted.

FOP is required to submit a tax return for the remaining basic financial period (month, quarter, river), to indicate all income related to entrepreneurial activity.

The submission period is 30 calendar days from the moment the entry is made to the register about the registration of the individual.

For example, the record was made on the 28th of February, and the term was filed on the 27th of April.

“If an entrepreneur closes his business in the middle of the year, then he should not wait until the end of the day, but submit a declaration within a month.

As stated by the DFS, the remaining working period is not until the registration date, but until the end of the month in which the registration took place.

Behind Chumak’s words, there are a lot of nuances associated with this, such as the subscription system of the vikorist payer, and the payment of the VAT, and the hiring of spivorbitniki. Individual entrepreneurs on the underground payment system, for example, are required to submit liquidation declarations about mining income and income. For single tax payers, there is no such declaration - they submit a single tax payer declaration for the remaining (year) quarter for which they ceased to be entrepreneurs, hence the registration with the registry.

Moreover, applicants cover this date from the moment the information is removed from the registrar, and not on the day the entry is made to the registrar (clause 294.6 PC).

The declaration of the sum of the tax requires a growing amount of money from the cob.
The term of submission is 40 days from the end date of the current quarter.
It may be that the payer submitted the application at the end of the month, and the registrar made a record from the next person (for example, through the holidays). Apparently, taxes are required to pay a single tax until the the rest of the day

month, if the registration of the private entrepreneur was canceled (Article 295 PC).

As Viktor Moroz, a partner in the law firm Suprema Lex, says, there are two steps: submit an application for liquidation and watch for Podatkova’s reaction, or you can write an application for re-verification yourself.

Whatever the case, the DFS is putting together acts of animal destruction.

You will have to pay all taxes at the time of registration and fines for late submission of documents.

So far, the fiscal authorities do not know that the FOP is no longer an enterprise.
Podatkova zvirka

Subsidiary consultant of the Kiev Center for Support and Business Development Oleksandr Tomashevska, it seems that often subsistants themselves are asked to write an application for verification in order to forgive themselves the work.

Oskolki The Submission Code does not give the right to applicants to carry out documentary verification, but does not require applicants to undergo them.

Proceedings must submit the remaining information about the amount of their income and the charged ESV.

Zrestha, as lawyers say, cannot be overdone, how many times will it be possible to spend pennies.

According to Anton Chumak, with the closure of absolutely new businesses, various tax payers had to pay once the sums that they had divided twice. As Oleksandr Tomashevska points out, some payers are asked to pay ECB and other payments after the registrar has entered information into the registry, right up to the moment when the inspector praises the decision on the application no activity. However, such episodes are easy to discredit in court order, so the stench, fortunately, did not become widespread.

Based on the new law of Ukraine on subscriptions for private entrepreneurs, from 1 June 2017 all individuals who receive crops are required to pay a monthly contribution from

Pension fund

at size 704 UAH. (22% of the minimum salary of 3200), regardless of their income.

This innovation has led to a massive closure of not only “sleeping” private entrepreneurs.

People with minimal profits from business are encouraged to carry out entrepreneurial activities, because after paying all the taxes, there is no profit.

According to OpenDataBot data, as of September 27, 213 thousand entrepreneurs have already been registered in Ukraine, and in Kharkov - perhaps 19 thousand (we are also in another place in Ukraine). business activity physical person- Entrepreneur. It was impossible to enter the service great quantity people, this very situation was in the middle. It was impossible to secure the number of people who wanted to participate in the registration, so I turned to a consultant.

I was on the 285th street.

In this case, the program in which the accountants work, and in which data is entered into a single sovereign register I have not performed legal, physical or civil duties for several days, and when I request it is unknown.

If you send a robot to the base right away, then you can get up to the service until 13.00 (up to which time applications are accepted) and serve 300 people - they started a rhetorical meal.

Another alternative way to close the FOP is to send an application about the activity with your certified signature to the registrar by mail.

Otherwise, you will have to pay close to 200 hryvnia for the notary.

Submit a declaration of income for the year 2016 – by January 9, 2017.
The submission form is created and contacts the Pension Fund.
Submit a declaration of income to the Pension Fund for 2017 with the “liquidation” icon – within 30 days after deregistration.

Submit an application for exclusion from the register of paid taxes (before adding a photocopy of the description from the state registrar).

The last point is important for many people, especially for those who are payers of a single tax.

At any time, I would like everyone to register as soon as possible in the registration chamber, at the notary or submit a sheet, and then make all the necessary calls and write an application before filing.

After that, pay off all debts from contributions, such as those, so that the penalty does not grow.

When submitting a declaration with the “liquidation” sign, the data must not be verified by the authorities.

But if you still check and try to convince you that the documents have been accepted, then such actions are illegal - they mean stamping and taking the claims, and insisting on paying everything within 21 days.

In this case, do not rush to throw away the income book, receipts for payment of taxes and all documents related to your entrepreneurial activity.

All this may be necessary in the hour of re-verification of the state law of Ukraine.

If all necessary actions were carried out correctly, then you will hardly get anywhere. The procedure for conducting such verifications has not yet been confirmed by the Cabinet of Ministers of Ukraine, so do not succumb to the provocations of the Shahrais, who are trying to verify you. Always carefully sign the documents to certify the person, and obtain confirmation of the right to carry out such actions. Follow this instruction and don’t waste your time and nerves!

Olena Rosityuk

If you found a friend's favor on the site, see it and press Ctrl+Enter They described how to close down a business without hiring doctors. The procedure is complicated, and if everything is done correctly, it will take 3 working days..
It’s impossible to pay for a “sleeping” businessman: even if you’re not doing business, you still need to pay
ESV Unified social contribution, and for enterprises of the 1st and 2nd groups of forgiveness - another single tax. Road map closed FOP Submit an application to the registrar about the activity
FOP
Physical person and entrepreneur
Submit liquidation before filing.

View: from ESV, units - from

ЄП Single tax

, zagalnosistemniki - for PDF and military collection. Pay the debt from taxes, etc. Close the reception area near the jar because it stinks.

Go through tax verification.

Information is processed automatically and transmitted to the data.

Especially.

You need to open and fill out the application, sign it and submit it to the registrar. Take your passport with you. You can submit an application

through a representative Only in this case will you have to spend money on trust.

It may be notarized.

Without it, tell the representative not to praise. By mail We recommend a sheet with a description of the insert.

Your signature on the application must be notarized.

There is no need to pay for the closure of a private entrepreneur.

The application will be reviewed within one business day.

Since there is no respect, the registrar has entered data about the closure

EDR

At which point you are no longer an acceptor. The status of the application can be checked on the website of the Ministry of Justice - “check at the liquidation station.” You can find out the FOP by the PIB of the enterprise and its tax number. You can also prepay changes to the registry in OpenDataBot in one of the messengers.

Please be advised that there will be a slight delay - 2-3 days after the registry changes.

The registrar will provide you with a description of the praised documents. You won’t see the same type of receipts these days, unless you ask. If you have submitted an application to the paper form, or even if you have submitted an application to the paper form, you may be given an application to the paper form signed and stamped by the registrar (clause 10, article 25 of ZU No. 755-IV).

You will also automatically notify about the closure of your individual entrepreneur's subscription. Now the applicant can be employed as a payer of taxes and fees.Learn from the appearance of the subordinateYou won’t be able to afford food with a subsidy. The receptionist looks at the face in

DPS State tax service as a payer of taxes and fees, and also as a payer of the ESV. As a FOP, you will be removed from the register by the date of removal from the holder of the records about the employment of the business activity.

Yakshcho vi submit before submitting an application for cancellation of registration using form No. 4-РRO. Otherwise, the device itself must be unsealed and submitted to the service center for unsealing, return the registration confirmation and cancel KURO Book of rozrakhunkov operations

(Submit an application for this purpose). Tim, who viroblyav chi selling alcohol and cigarettes

, you need to write a request on the additional form for purchasing a license.

Since the tax authority has already seen you some documents, they also need to be cancelled. Everyone who submitted news online vikoristovuvav EDS , they can sign it and liquidate the messages. The contractor may deprive

electronic signature

And vikoristovat її, as a primary physical personality.

It is possible to block the EDS key.

After the closure of the sole proprietorship, you will continue to be listed in the DPS as a primary tax-paying individual who deducted income from entrepreneurial activities.

Therefore, regardless of those that you no longer accept, you are required to reconcile the budget from taxes and fees for conducting business activities and taxes for the remaining period, if were a host. Calls given at closing time

If you do not have any active duty payers, you will need to submit a tax exemption for the remaining tax period.

For all private entrepreneurs - this is the period when the filing received notifications about the closure of the registrant. Sign up for a simplified system

You need to submit a declaration with a single tax on the line, transferred for a quarterly period, extending 40 calendar days after the end of the quarter. So the tax matters. For the 1st and 2nd groups of EP, the shortening of the river light period at the time of liquidation is not transferred to the Subsidiary Code. It is also recommended that you listen before the tax date and do not wait 60 days after the end of the period to submit a declaration.

And without it, you won’t be able to carry out the animal hunt and shut down all the food supply. liquidation"

You will pay for the period from the beginning of the day (or work on the final system) until the remaining day of the calendar month in which the activity began.
Closes in the middle of the month - turn on this month until the declaration is complete.

If an entry to the registry about the closure of your sole proprietorship was made on the 12th day, you will fill out the declaration for the period from 1 month to the 31st day. If you started to sell on the sales system from another quarter, and the 12th day closed, you will fill in the declaration from another quarter until the 31st day.

Hello, ESV

(Addendum 5) With the “liquidation” sign, serve both units and ignition systems. The term of submission is 30 calendar days from the closing date. Served from the beginning to the end of the month in which the activity is registered.
Since the FOP started from the beginning of the rock and closed on the 27th of Wednesday, then the light period will be from the 1st of today to the 30th of Wednesday.
FOP was registered on February 24th, and closed on the 30th of Wednesday - D5 taxes are required for the months from November to Sunday.
Cream
title page

Please note that the units and ignition systems will fill in Table 1.

Column 2 of Table 1 indicates the category code of the insured person.

Zagalnosistemniki indicate “5”, units - “6”.

In columns 3 and 4 units indicate the amount for which the ESV paid – 3723 UAH.

Counter-registration systems in column 3 indicate the amount of net income that was paid before the declaration of income (and no less than the salary), for which all net income must be divided into several months for the period, if the individual entrepreneur is a counter-registration system.

In column 4 indicate the amount for which you are required to pay ESV..

In the 1st and 2nd groups, you will have to pay a single tax for the entire month if you are closed (clause 295.8 of the PKU). Unified social contribution If you closed on the 5th leaf fall, until the 20th leaf fall you need to pay 210.2 UAH. — if you are in the 1st group EP, or 944.6 UAH. — yakscho on the 2nd.

Entrepreneurs of the 3rd group are required to pay 5% or 3% (with MDV) on income for the entire quarter for 10 days after the deadline for submitting a declaration for the remaining quarter. Then, for 50 days after the end of the quarter, if you closed. If there is no income, there is no need to pay taxes. Zagalna system

. Pay The procedure for conducting such verifications has not yet been confirmed by the Cabinet of Ministers of Ukraine, so do not succumb to the provocations of the Shahrais, who are trying to verify you. Always carefully sign the documents to certify the person, and obtain confirmation of the right to carry out such actions. PDF

Tax on personal income

The tax collection for the income tax return must be collected within ten calendar days after the deadline for filing.

ESV

..
Remaining payment period

- The month in which the FOP was closed.

For the new requirement, pay the full amount of ESV - 1039.06 UAH. for a period of 10 calendar days after the deadline for submitting a liquidation notice to the ESV (clause 1, clause 13, section IV of Instruction No. 449).

Animal with tax

Only after taxes and fees are paid can a tax assessment be carried out.

There is no need to write an application; all you have to do is go to the tax form, and you will be on the receiving end.

Submittal check the receipt and payment of taxes, ESV on the basis of your submission of calls

If you discover an underpayment, promptly close the debt.

The FOP may notify the bank about its liquidation and close the receiving account (clause 69.7 of the PKU).

There is no term when it needs to be developed.

You need to write an application, ask for a registration form to give to the bank.

If the bank does not have this, write in the correct form, indicate the name of the bank, PIB, filing number, account number, date of writing the application.

The FOP itself must sign the application; a representative can be created, unless the power of attorney is notarized.

If it is submitted by agreement with the bank, the application can be submitted electronically through the client-bank.

Rashtu bank to build up himself.

Podatkova re-verification

Most entrepreneurs are afraid of tax reversal before closing time. Then, for 50 days after the end of the quarter, if you closed. If there is no income, there is no need to pay taxes.і So the axle, this overhaul is not a binding one. The terms for verification are also not installed. The procedure for conducting such verifications has not yet been confirmed by the Cabinet of Ministers of Ukraine, so do not succumb to the provocations of the Shahrais, who are trying to verify you. Always carefully sign the documents to certify the person, and obtain confirmation of the right to carry out such actions. An audit can be counted for a month, or it can be calculated for a rik.

It’s true, you won’t be taken out of the equation without double-checking.

This activity does not prevent you from having to pay taxes. The reconsideration is further delayed by the fact that the tax may have to check the basic terms of form No. 1 of the DF by the payers, in order to ensure that they have not paid you any income and have paid taxes from it. Check the payment EP, ND Viyskovy zbir

, fines can be issued for the remaining three days (1095 days) before the time of verification, and

- For the entire period of activity.

There are no terms of limitation for verification, nor for fines from social security.

If you tighten the check, then it is certain that the terms, if you can donate taxes, will pass, however, the ESV is not in trouble. You need to prepare: books of income and debits, bank statements, RPO books, invoices, agreements, acts of financial services (services).

Come confirm your net income with a primary report. Check out what is avoided in the book and declaration.

for the united people

: books of income, bank statements, sales receipts, invoices, agreements, acts of business (services).

Please note that the FOP is responsible for confirming and validating the goods in order to ensure that it is not a supply agent.

Units of the 2nd group - who gave services only to physical persons.

Following the results of the inspection, a report is drawn up indicating that damage has been established, or a finding has been made, in which case there is none.

You need these documents so that you do not re-verify them during this period.

How long can you save documents?

The first documents, on the stand of which the book of form and declaration were stored, required to save at least three days from the day of reporting, for the filling of which they were victorious. There are no statutes of limitations for the ESV, for which fines may be imposed, and counterfeit systems will charge contributions from net income, so you can save the first benefit before the verification is carried out. Earnings in the form of ESV payers The security of the ESV payer is also taken from the registrar’s notification about the liquidation, after verification and residual liquidation.

The decision to carry out a scheduled inspection is praised by the ceramicist

DPI State Tax Inspectorate (an intercessor or a renewed person), the fragments of the ESV are now controlled by the same donors. Decisions are made by order.
However, the term, if checked, is also not valid.

The results are formalized in the same way as for the tax reconciliation - as an act or proof.

If you have a warehouse act, then on this basis you will carry out the remaining expenses with the budget for the contribution.

If the FOP has died, the records are sent to the tax account to close the tax number and are automatically transferred to the registrar, which is responsible for the FOP for the date of death.

There is no need to submit an application for registration with the Unified Democratic Republic.

In the event of a slowdown in reception, you will need to verify that you have been turned off from the EDR.

If the records for any reason were not sent to the registrar, it is required to submit a copy of the death certificate.
The tax collector does not need to submit anything; it will be taken away automatically.

Liquidation credit for the rest of the reporting period will also not be submitted for this category.

This does not mean that if someone has lost the Borg, then they should be killed.

No, this time we will have to pay for those who accepted the decline.

How to find out why the FOP is closed

On the Ministry of Justice website, enter your PIB or tax number.

If you close your sole proprietorship, the status will be “pinned.”

Have you changed your mind about hiding?

The law states that you can close your FOP.

You can also register as a host again whenever.

You will be asked for the date of registration at the tax office. If FOPs have been re-registered by extension and have not yet been de-registered with the DPS, then those who have not paid their taxes due at the time of the first registration will be subject to re-insurance. Dovidka online: How to close a private entrepreneur for money without leaving home The Ministry of Justice has expanded the list of services that can be obtained via the Internet., the service of SMS beacon (in case of any actions related to the inviolability and business of the ruler, SMS is rejected). In the new section, which requires the repeated submission of documents, you can obtain a document about love, about the birth of a child, about death, etc. The service allows you to independently select a place at the time when you can pick up I need some additional information

.

Incomprehensible investigations have shown that documents can be taken away for the next day after they have been submitted. There is no longer any need to spend half the working day at work. News on the topic

Another well-known service is the ability to open and close FOP online. For whom is it necessary to create special office

.

and enter all the data about the enterprise.

Not everything is so smooth

Until the end of the day, the Ministry of Justice intends to transfer the service online to eliminate large-scale public relations. professional staff, like Pavlo Petrenko. “All our services may be judged on the national level,” says Vine. Experts should talk about the need for such an approach. Vice-president of the Association of Professional Caregivers Anatoly Topal reveals that the time has come to buy an apartment in one of the settlements

In the Kiev region, a notary asked for a copy of Pribudinkov’s book.

“In Kiev, such queries have not been found for a long time, since all information can be retrieved from online registries. I doubt that from this date the data will be available throughout the country,” he said.

Anatoly Topal adds that it is necessary to create Unified register authorities' rights to undeveloped objects. It is necessary to allow a sharp speeding up of the number of manipulations associated with the resale of the same apartments to several buyers.

In order to initiate business activity, clear all debts and streams of filings and collections, filing calls, and get your documents in order at the time of verification.

How to correctly apply entrepreneurial activity can be found on the KMDA website.

According to data from the open data service Opendatabot, the number of private entrepreneurs has changed dramatically. In 2017, 164 thousand entrepreneurs contributed to their activities. The sphere of warehouse dominion spent the most, another place - separate trade

, the third - TV and radio broadcasting.

To close the FOP, you must: 1. State registration of registered business activity of an individual - is carried out by departments of the state registration of legal and physical characteristics through the Centers for the provision of administrative services to the regional Kiev state administration. 2. Physical person

Slide close all

open the shells
at banks for depositing funds in the name of a private entrepreneur.

3. To the State Fiscal Service of Ukraine:

Submit a declaration of your current income (write “liquidation” on the declaration itself).

4. Pension Fund of Ukraine.

Since the FOP does not have any clerks to hire:

This is about the amount of a single contribution for the period of work for a prominent person;
- a copy of the inspection report to the traffic police authority;

After verification, the PFU authority receives a conclusion about the presence of contamination.

The FOP hires the following employees:

PFUs carry out documentary verification of the correctness of the allocation and payment of deposits on 10-day lines.

On the basis of the completed verification act, carry out the remaining balances with the Pension Fund.

How to check your insurance record Information about the procedure for withdrawing an appointment sovereign service posted on the official web portal administrative services