When closing the IP, what period to put in the declaration: features, requirements and sample

Entrepreneurship does not always bring the expected results. It happens, for one reason or another, IP decides to curtail its activities. True, in this case, the phrase "closing IP" is not entirely correct. IP is an individual who is engaged in entrepreneurship. Therefore, it is correct to say “deregistration”. But since the first option is better known by ear, this is exactly what will be said here. From the article you will find out details about the actions required when closing the IP, what period to put in the declaration under different tax regimes and how to avoid the imposition of penalties.

What do you need to stop an IP?

The termination of the functioning of an individual entrepreneur is regulated by legal acts and is carried out only in accordance with the established procedure. Otherwise, the activity will not be terminated legally. Therefore, you will need to submit reports in the future.

First, you should complete the activity and fulfill all obligations. After that, an application with a paid state duty is submitted to the tax office. Then you should submit reports at the closing of the IP. What period to put in the declaration? We will talk about this a bit later. Now we note that the sample document depends on the tax system on which the IP worked.

General Provisions

Despite the differences, reporting in different tax regimes is subject to uniform requirements. In particular, the following points should be considered:

• An individual entrepreneur can decide at any time to close the IP.
• The form is transmitted to the IP in person, through mail or courier, in your account on the official website of the tax service or through a trustee.
• Although the individual entrepreneur decided to abandon his activities, the authorized authorities may require him to pay taxes and fines if the provisions of the law were violated by the individual entrepreneur during the operation.
• Financial documents, including tax receipts, books, duplicate declarations, and so on, must be stored for at least 4 years from the date of their inception, so that there are no misunderstandings with the supervisory authorities.
• When submitting documents, there should be no declarations for previous periods that the IP has not yet submitted.
• The FIU does not need to submit information about the termination of activity, since the tax service does this on its own.
• All obligations of the person must be fulfilled.
• The form and procedure for filling out declarations is respected. Therefore, before filing the last declaration when closing the IP, you need to make sure that the form is valid, that the indicated codes have not lost their relevance. As noted earlier, depending on the system, both sample declarations and their encodings differ. Here is a sample closing declaration with the appropriate tax period.

There are no visible differences compared to the usual declaration. Next, we consider the relevant documents separately, depending on the tax system, and note the features.

OSNO Declaration

How to close the IP of an individual entrepreneur working on a common taxation system? He should submit a declaration:

• Personal income tax.
• VAT.

The Russians submit a report no later than 5 days from the date of entry in the unified register, as well as foreigners. But with the planned departure abroad, foreign citizens must submit a report no later than 30 days before the relevant date.

After this, the individual entrepreneur may be charged extra money from income from which it will be necessary to make an additional payment. In this case, the missing funds must be paid within 15 days from the moment the declaration was submitted to the tax authority.

Features of filling

The form is filled with the following features:

• The title page, sections 1 and 2, as well as sheet B is filled out.
• Filling is carried out using a pen filled with blue or black ink, as well as printing. In 2 cases, a bar code must be present on the document.
• Any blots and corrections, the use of double-sided printing, or the fastening of sheets in those places where the barcode is applied are not allowed.
• At the top of each sheet is an identification code, as well as the name of the taxpayer.
• VAT returns must be submitted no later than the 25th day of the following month after the month in which the activity was completed. Dates are established by Article 174 of the Tax Code.

USN Declaration

Filing a declaration at the closure of the IP is mandatory in this case. In Art. 346.23 of the Tax Code refers to when this should be done. The deadline is the 25th day of the following month after the month in which the activity was completed, and a corresponding entry has been made to the Unified State Register of Enterprises.

The declaration is submitted in paper or electronic form. The sample for this is used the same as when filling out the document in the usual case. The sections that are filled in this case are:

• 1.1. It indicates the tax amount that the individual entrepreneur must pay under the "Income" system.
• 1.2. This section fills in the amount that the individual entrepreneur pays under the "Income minus expenses" system.
• 2.1. Calculations of tax payments are made according to the Income system.
• 2.2. The amount of tax payments under the system "Income minus expenses" is given.
• 2. The calculation is made according to the system "Revenues minus expenses".
• 6. Information on the targeted use of values ​​that were received in the form of charity, and aimed at specific purposes, is indicated.

When filling out a document, the following nuances should be taken into account:

• On each page are the initials of the payer, as well as the TIN.
• The amount is rounded and affixed without cents.
• What code of the tax period should I set when closing the IP? "96". It implies the last form, which is submitted by an individual entrepreneur.

According to some, the tax period at the closure of the IP is “50”. However, this is a fallacy. The code "50" is applied in a similar case, but only in relation to legal entities, and not IP.

UTII Declaration

Reporting is required in this case as well. In the UTII declaration, at the closure of the IP, the following information should be contained:

• Amount payable.
• Calculation of tax, in accordance with OKVED.
• Calculation of UTII for the period of provision.

When filling out the declaration, you must adhere to the following recommendations:

• Amounts are rounded to rubles.
• The code for submitting the declaration is “120”, if it is filed at the place of registration, and “320” when filed at the place of business.
• Codes of the type of activity are indicated, according to Appendix No. 5 of the Procedure for filling out the declaration on UTII.
• This document cannot be null.
• Blots or corrections are not allowed.

PSN declaration

For entrepreneurial activities with a patent, reporting is not required.Therefore, this mode is very popular among IP. But when he wants to close, sometimes a declaration still needs to be prepared. Moreover, this does not depend on whether the patent is terminated within the prescribed period or earlier. Therefore, it is necessary to find out what tax period to set when closing IP.

The reason for this lies in the fact that when a patent is waived, an individual entrepreneur is automatically assigned a general taxation system. The exception is cases when the closure was carried out simultaneously with the refusal of the special regime.

It looks like this:

1. When submitting an IP application for closure at least 10 days before the expiration of the patent, it only needs to provide the documents that are provided for this procedure.
2. When submitting the appropriate application after the patent expires, the tax authority must file a personal income tax return. But the VAT return does not need to be submitted, since the IP has not acquired the status to be a payer of this fee.

It is better not to delay the execution and submission of the declaration, otherwise the tax authorities will charge penalties. Do not forget that even after the closure of the IP, an individual continues to have legal liability for previously completed activities.

Wage-earners

If an individual entrepreneur in his activity used the results of labor of employees, then he should first abandon the status of the employer. To this end, the following actions are performed:

1. Settlements are made with employees, and employment contracts are also terminated.
2. A certificate-calculation of contributions is provided to the tax service.
3. Forms of SZV-M, as well as SZV-experience are sent to the PFR (no papers are required to close the IP).
4. A report with a statement on deregistration of the status of the employer is submitted to the FSS.
5. A 2-personal income tax return is filed separately for employees, as well as a 6-personal income tax - for all together at the closure of individual entrepreneurs.

What period to put on the forms, as well as the code, according to which the functioning of an individual entrepreneur ceases, can tell the tax service. If the procedure for providing securities for the termination of IP activities in part related to employees is violated, then the submitted declaration will not be accepted, and, accordingly, no registration will be made in the Unified State Register of Corporate Registration of IP closure.

Fines

If the individual entrepreneur has not submitted reports within the prescribed period, then he will have to pay fines and penalties, and for insurance premiums, he will also have to reimburse arrears.

Currently, the following types of punishments apply:

• 1 thousand rubles for each form. And this is not only a closing document, but also for subsequent ones at the time of filing.
• 5% of the amount to be paid (this is especially unpleasant for entrepreneurs working on UTII).
• 20% or 40% of the amount of insurance premiums that have not been paid (they are accrued until the individual entrepreneur is closed completely).

Conclusion

In order to avoid unpleasant surprises in the form of the need to pay a fine, one should strictly follow all the requirements established by the legislator when closing the IP. What period to put in the declaration, in what time frame to submit it and so on - all these points must be exactly fulfilled. Duplicate documents submitted to the tax authority, it is advisable to keep. And after the completion of the activity, the working documentation should also be kept for another 4 years from the moment the action began.