Fine 130,000 pension fund court. Unpaid debt to the pension fund after the closure of the individual enterprise

Problem

Hello. At the beginning of 2014, I registered as an individual entrepreneur. But misfortunes in the family unsettled her, and she didn’t do business at all. I didn’t earn a penny, and of course I didn’t pay anything. Since January 2015, 2 letters have been received from the pension office demanding payment of pension deductions. I thought that I would close the IP and everything would work out. At the end of February, I submitted documents to the tax office to close the individual entrepreneur. On this moment I don’t have the closure documents on hand, because... I'm sick and can't go get them. From bailiff a resolution came with a requirement to pay 19,000 rubles to the pension within five days. I called the bailiffs, they sent me to the pension. I called the pension, they said that I still have to pay. What should I do? Help me please. Thank you!

Solution

Hello!

If you did not conduct business, then you had to immediately close the individual entrepreneur, because... Even if an individual entrepreneur does not operate, he is obliged to pay all taxes and fees.

Even if you have now closed your individual entrepreneur, you will be in debt for all taxes and contributions until the moment of closure.

As I understand it, you are an individual entrepreneur on UTII, and therefore are required to pay.

Here is information on this topic:

"The citizen was deregistered as an individual entrepreneur. This means he is no longer in business. But he can be fined for old debts.

If you are no longer running a business, i.e. deregistered, closed the individual entrepreneur, there is no need to pay insurance premiums either for yourself or for the staff. But for a debt that has been “hanging” since the time of work as an individual entrepreneur, the Pension Fund can issue a fine of 20% of the amount of arrears (Article 47 of Federal Law No. 212-FZ). Officials reported this inletter dated December 2, 2014 No. NP-30-26/15594 ."

In accordance with Federal Law dated December 15, 2001 N 167-FZ (as amended on December 1, 2014) “On compulsory pension insurance in the Russian Federation” Articles 6, 14, 28 Individual entrepreneurs are policyholders who are required to pay insurance premiums in a fixed amount in accordance with the procedure. And this obligation is established regardless of whether an individual entrepreneur conducts business or not.

For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

Since 2013 ( the federal law dated 12/17/2001 N 173-FZ Article 11 (until 01/01/2015), Federal Law of December 28, 2013 N 400-FZ Article 12, paragraph 1, 3, 6, 8 (from 01/01/2015), Federal Law of July 24, 2009 N 212-FZ article 14 paragraph) there are so-called grace periods non-payment of insurance premiums, valid if the entrepreneur does not operate. To obtain such an exemption, you will need to apply with supporting documents to the local branch of the Pension Fund of the Russian Federation where you are registered.

Since 2013, grace periods for non-payment of insurance premiums have been in effect:

On parental leave for up to one and a half years;

Walkthrough military service on call;

Caring for a disabled child, a disabled person of the 1st group, elderly people over 80 years old;

The period of living with a spouse who is a military serviceman under a contract, if you cannot find a job (up to a total of five years);

The period of residence abroad with a spouse who is sent to the consulates or diplomatic missions of the Russian Federation (also no more than five years).

But if you work somewhere work book oragreement , and salary insurance contributions are paid by your employer, then the obligation to pay insurance premiums as an entrepreneur still remains with you. And only in the event of termination of individual entrepreneurial activity and exclusion of your data from the Unified State Register of Individual Entrepreneurs, the Pension Fund will stop accruing the specified amounts to you.

Here is some more material from which you will understand that not only the Pension Fund of Russia, but also the tax inspectorate will present claims against you:

In the Letter of the Ministry of Finance of Russia dated September 22, 2009 N 03-11-11/188 it is explained that organizations and individual entrepreneurs who apply the taxation system in the form of UTII, submit “zero declarations” and do not actually conduct financial and economic activities must be deregistered as UTII taxpayers.

If the taxpayer did not carry out entrepreneurial activities, then, based on the provisions of Chapter 26.3 of the Tax Code of the Russian Federation, the specified taxpayer was obliged to file a tax authority within five days from the date of termination of business activity, an application for deregistration as a taxpayer of the single tax on imputed income for individual species activities.

Chapter 26.3 of the Tax Code of the Russian Federation provides for the submission of “zero” declarations for single tax imputed income is not provided for certain types of activities.

In Letters from the Ministry of Finance of Russia dated September 14, 2009 N 03-11-06/3/233, from 17.09.2009 N 03-11-09/317 experts note that the taxpayer’s obligation to pay UTII arises regardless of the actual income received from business activities or its suspension.

Solution

Good afternoon

Urgently contact tax office with a statement about the closure of the individual entrepreneur.

after submitting documents to close an individual entrepreneur, you will need to receive a “Certificate of state registration termination by an individual of activities as individual entrepreneur"(Form P65001) and an extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Then, within 12 days, you need to inform your Pension Fund about the closure of your individual entrepreneur and receive a statement of payments, submit a report to the Social Insurance Fund and close your bank account (if you had one). If you have a cash register, you mandatory

it is necessary to deregister it, otherwise you can get a fairly hefty fine.

Naturally, you need to pay all payments to the Pension Fund (the pension fund already calculates the amount of debt based on the date of deregistration of your individual entrepreneur with the tax office) There is a Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, Federal Fundcompulsory medical insurance" (with amendments and additions) GUARANTOR:

http://base.garant.ru/12168559/#ixzz3KZh3FOWFIn the event of termination by an individual of activities as an individual entrepreneur, termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, termination of the activities of other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, payment of insurance premiums by such payers of insurance premiums is made no later than 15 calendar days from the date of state registration of termination (suspension) of their activities, inclusive.

If it is financially difficult for you to pay, you can try to go to court with the available documents - The court may, taking into account the financial situation and other noteworthy circumstances, order such payments to be made in installments.

All the best!

Thank you all very much!

Failure to submit a tax return by an entrepreneur on time can lead to unpleasant consequences for him. Moreover, some of them may appear due to controversial interpretation of legislation government agencies. Let us study the specifics of such consequences in more detail.

​If the IP does not pass tax return timely, then, first of all, sanctions in the form of fines can be applied against him.

In general, the fine is 5% of the amount of tax calculated and subject to reflection in the declaration, but not paid on time. A similar amount of fine is charged each subsequent month after a delay in reporting. But even if there is no tax arrears, the individual entrepreneur will in any case be fined for failure to submit a return. minimum amount- 1000 rubles. Maximum amount fine - 30% of the unpaid tax (that is, if there is a delay of 5 months).

The specified fine, as a rule, is issued to individual entrepreneurs for failure to submit a specialized declaration for the main type of activity - for example, a declaration under UTII or the simplified tax system. But there are other types of fines applied depending on the type of declaration (or calculation for a particular payment) that the individual entrepreneur is required to submit to the Federal Tax Service. In particular, these may be:

• fine for failure to provide 2 - personal income tax (if the individual entrepreneur has employees) - in the amount of 200 rubles for each document;
• fine for failure to submit a payment in accordance with form 6-NDFL - in the amount of 1000 rubles for each month of delay in submitting the document;
• a fine of 30% of unpaid contributions on time (minimum - 1000 rubles) for failure to provide calculations for insurance premiums;
• fines for failure to provide SZV-M, SZV-STAZH - 500 rubles for each document;
• fine for failure to submit 4 - FSS - 30% of unpaid contributions, minimum - 1000 rubles.

Despite the fact that many of these forms do not apply to tax reporting, in essence they are very similar to declarations. Sanctions for their provision, obviously, can be no less severe for the taxpayer than for failure to submit tax reports on time.

Separately, it is worth noting that in accordance with the provisions of the Code of Administrative Offenses of the Russian Federation, these fines may be supplemented by other administrative sanctions. For example, for failure to submit any tax return, the Federal Tax Service has the right to issue a fine on the basis of Article 15.5 of the Code of Administrative Offenses of the Russian Federation for executive(in this case, it will be an individual entrepreneur) in the amount of 300 - 500 rubles.

In addition to these sanctions, an individual entrepreneur who fails to submit a declaration on time may face other unpleasant legal consequences. Among them is the emergence of an obligation to pay contributions to the Pension Fund, several times increased in comparison with those paid in a standard fixed amount. Let us study the specifics of such legal consequences in more detail.

Our lawyers know The answer to your question

or by phone:

Multiple increase in contributions in case of failure to submit a declaration: on what basis?

Individual entrepreneurs who work without staff - that is, without making payments to other individuals - are required to pay mandatory contributions V social funds- PFR, FSS and FFOMS. From January 1, 2017, the Federal Tax Service is responsible for their collection (but subsequently transfers the amounts received from business entities to accounts in the specified funds).

Size fixed contributions in the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund does not depend on the income of individual entrepreneurs. In turn, contributions to the Pension Fund are divided into 2 parts:

• strictly fixed;
• accrued on the entrepreneur’s income over 300 thousand rubles.

Until 2017, the Law “On Insurance Contributions” No. 212-FZ was in force, according to which the Pension Fund of the Russian Federation had the right to increase the “strict” part of contributions by 8 times in the event that the individual entrepreneur did not report information about income received. That is, in case of failure to submit a tax return to the Federal Tax Service (from where the Pension Fund, in the order of interdepartmental data exchange, requested information about the income of contribution payers).

Thus, those individual entrepreneurs who, for some reason, did not submit declarations to the Federal Tax Service before 2017 (regardless of the presence or absence of income), could become obligated to pay contributions to the Pension Fund in an amount increased several times relative to their standard amount. Theoretically, the amount payable could reach up to 154,852 rubles (the fixed rate in force in 2016, multiplied by 8).

Of course, not all individual entrepreneurs were satisfied with this state of affairs. In the course of interaction between business and government departments, two opposing positions were formed (one of which, we note, is characterized by a bias in favor of entrepreneurs and, moreover, in principle, can be considered as the main one). It's about about positions:

• Federal Tax Service of Russia.

Let's study them in more detail.

Should increased contributions be collected from individual entrepreneurs: the position of the Pension Fund of Russia

In Letter No. NP - 30 - 26/9994 dated July 10, 2017, the Pension Fund indicates that the provision of Law No. 212 - Federal Law on the collection of contributions from individual entrepreneurs that are several times higher than standard does not imply the possibility of recalculating the obligations of individual entrepreneurs arising as a result of failure to submit a declaration. The Fund considers it legitimate to demand from an entrepreneur, even with zero income, social contributions- for a fixed part of them, to the maximum extent.

At the same time, the Pension Fund of the Russian Federation notes that when an individual entrepreneur submits a tax return, albeit late, but within the billing period for which contributions are calculated, recalculation of obligations is still possible. It is obvious that such a position still goes beyond the scope of Law No. 212 - Federal Law or, at least, reflects an attempt by the Pension Fund of Russia in a certain way interpret the provisions of this law. In this case, the interpretation is not in favor of entrepreneurs.

The Federal Tax Service of Russia has a different point of view on the issue of recalculation of contributions.

Position of the Federal Tax Service

The Tax Department in Letter dated September 13, 2017 No. BS - 4 - 11/18282@ notes that:

1. In the provisions of Law No. 212 - Federal Law there are no rules limiting the time limits for the taxpayer to submit information about income to the Federal Tax Service (of which the Pension Fund is subsequently informed).
2. It turns out that an individual entrepreneur who has forgotten to submit a declaration for a certain period has the right to do so at any time later. As soon as the Federal Tax Service receives it, the department will have information about the taxpayer’s income at its disposal, which can then be transferred to the Pension Fund.
3. The main purpose of the provisions of Law No. 212 - Federal Law, which allows the Pension Fund to increase contributions several times, is to establish legal grounds for additional control over the income of individual entrepreneurs in order to correctly calculate not the fixed part of contributions, but that which depends on income exceeding 300 thousand rubles.
4. It turns out that, in the opinion of the Federal Tax Service, this norm, in principle, should not be used as justifying a multiple increase in contributions. The Pension Fund of the Russian Federation, therefore, may make sense to reconsider its approach to the interpretation of this rule.
5. The competence of the Pension Fund is to establish the correctness of calculation of contributions.
6. It turns out that if the Fund follows the policy of increasing payments requested from individual entrepreneurs without understanding the situation, then its actions can be regarded as not corresponding to the specified competence.

As a result, the Federal Tax Service admits that it supports the right of individual entrepreneurs to recalculate the obligations of individual entrepreneurs, in respect of which the law gives the Pension Fund the formal right to increase the requirements for pension contributions. But under one condition: the individual entrepreneur, one way or another, must submit to the Federal Tax Service a declaration for the period for which contributions were calculated in an amount that raises questions.

Doing business sometimes doesn't bring desired results. In this case, it is better to stop. For this purpose, the legislation of the Russian Federation provides for a special procedure, which today is significantly simplified. However, there are also pitfalls here. For example, after the closure of an individual entrepreneur, you received a letter about the debt. Why this happened, how to avoid it and what to do, we will try to figure it out in our article.

What letters/fines can the tax office send and WHY?

Bodies of the Federal tax service have every right carry out an inspection of an individual entrepreneur after he has received a certificate of termination of activity.

To do this, a number of mandatory conditions must be met:

• the period for conducting an inspection after closure is 4 years;
• it is possible to check only the previous three periods (i.e. if the check is scheduled in 2016, then the period being checked will begin on January 1, 2013). Moreover, these deadlines are exceptional and require more documents specified period tax authorities have no rights. This would be an excess of their powers;
• the verification covers only the period in which the person was registered as an individual entrepreneur. That is, the point here is that when you become an entrepreneur, you take on completely different tax obligations than an ordinary individual. Liquidation of you as an entrepreneur removes these obligations, but from the moment of termination. But for all your “activities” up to this point, you will have to pay as an individual entrepreneur;
• obligatory provision of a decision on conducting an on-site visit tax audit. It must indicate for what period the audit is planned to be carried out and specific taxes are listed (an alternative is to indicate the audit “for all taxes and fees.” Tax authorities cannot indicate individual issues of compliance with legislation as an audit. Remember that the regulatory authorities do not have the right to verify information other than that specified in the decision to conduct an audit. This will be regarded as an abuse of authority.

The above facts are confirmed by the Constitutional Court of the Russian Federation, which believes that tax control and, in case of violation, prosecution is carried out in relation to organizations and individuals, regardless of what special legal status they have, what type of activity they are engaged in, under what regime.

Inspections by tax authorities are aimed at ensuring compliance tax payment obligations or collection and are terminated by the liquidation of the organization or the death of the taxpayer or when he is declared dead.

After closing, the tax office may send the following notices:

• decision to conduct on-site inspection. For these purposes, keep all tax returns, payment receipts, other bank and cash documents, all primary documents (contracts, acts, invoices) and all registration documents IP.
• These checks are carried out to determine the legality of the application of the taxation system used, for example the simplified tax system. If it is proven that the chosen regime could not be used by the entrepreneur, he will be charged all taxes, including penalties, payable under the general taxation system. Also, this check can be carried out to check whether the individual entrepreneurs will continue to work after closure. Establishing this fact threatens with huge fines, administrative, and in some cases, criminal liability.
• The tax authority may also send a notice of a counter audit. It is carried out in order to obtain documents from the counterparty of the taxpayer being audited. Your failure to provide documents in this case may adversely affect the business of your counterparty. He may be denied VAT deductions and have his “profitable” expenses removed.”
• notification of penalties. For example, do not be surprised if, after the closure of an individual entrepreneur, a fine was received for the taxpayer’s failure to submit a tax return (according to Article 119 of the Tax Code, the minimum fine in this case is 1000 rubles).

What problems can there be with the Pension Fund after closure, what to do

Some entrepreneurs believe that if they did not carry out activities or did not receive income from it, then there is no need to pay anything to the budget. This is the most common mistake, which leads to the fact that the Pension Fund authorities account for significant amounts of penalties. You decide to close down to avoid all the problems.

Today, the legislation of the Russian Federation does not consider the presence of debt to the budget as a basis for refusing to close a business activity. You will be closed, but your debts will not go away.

This lack of knowledge leads to people wondering why the individual entrepreneur is closed, and the Pension Fund demands payment of debts. No one will force you to pay after closing, but everything that you “earned” before that will have to be paid or wait for the bailiffs.

Not better situation and with reporting. Failure to submit it entails the accrual of fines by the Pension Fund of 8 times the amount Minimum wage*12. Let us immediately warn you that if, after the closure of an individual entrepreneur, you received a letter from the Pension Fund of the Russian Federation demanding to pay fines for not filing a declaration, then be sure to check to see if the deadline for filing reports has not yet expired. And if so, in as soon as possible submit all required reports. Even if you didn't work, then pass zero declaration. The tax office will independently transfer all the necessary data. If you did everything correctly, then the Pension Fund must recalculate and reduce the amount of accrued penalties.

Also, within 12 days from the date of closure, you must notify the Pension Fund about this and provide copies of documents: an extract from the Unified State Register of Individual Entrepreneurs, insurance certificate state pension insurance, TIN. Pension Fund authorities may send a notice demanding repayment of the debt.

How to properly submit reports after closing - briefly

To avoid any problems or unresolved issues related to the closure of your business, submit all necessary reports.

1. If you have used simplified taxation system- the deadline for filing the declaration is no later than the 25th day of the next month after the one in which it was terminated entrepreneurial activity. At the same time, keep in mind that even if you worked for several days in January of the new year, the declaration must be submitted for the previous and current years. This is necessary because the liquidation period also extends to the next year (even though it is several days). Are there any exceptions in this case? tax code does not contain. Using the simplified taxation system, reporting can be submitted both before filing an application for closure and after
2. If you have used common system taxation - then you have five days from the date of termination to submit a declaration on the actual income received. If you were a VAT payer, then your obligation to file the corresponding declaration expires on the 25th of the next month
3. If you used UTII, then first submit an application for deregistration using the UTII-4 form, and then provide the UTII report itself. This must be done before the 20th day of the first month of the next tax period.

9457

Ask a Question

Good afternoon! I am an individual entrepreneur, and it just so happened that I opened 5 years ago, I'm imputed, I worked for one quarter. I didn't submit any reports. Every year the bailiffs wrote and paid all the debts through them. This year the Pension Fund issued a debt of 138,000! I don’t have the funds to pay for it, there is no activity. I tried, but now I live in a completely different city and have problems sending documents. Is there any way to appeal this unrealistic amount? Should I do something? Tell me for God's sake.

Lawyers' answers

Best answer

Anatoly K.(02/09/2017 at 23:15:46)

Hello, on the merits of the question you asked, I can explain the following: In general, the procedure for invalidating the decision of the Pension Fund to recover such an amount is possible in two ways: The first of them consists of filing a complaint with a higher authority, and the second involves filing a statement with the court about the invalidity of the said decision by challenging it in . Pension Fund term. In particular, 15 days are allotted to a higher authority. If you seek the truth in court, the period for appealing the decisions of the Pension Fund will be 3 months. the invalidity of the decision of the Pension Fund on the collection of arrears of insurance contributions, penalties and fines is submitted to arbitration court, taking into account current legislation. The application is paid with a state fee in the amount of 300 rubles. for individual entrepreneurs. The legislation allows the court to consider all materials for a period not exceeding 3 months. If the claim is satisfied, the court will make a decision, the subject of which will be to invalidate the decision of the Pension Fund to collect arrears on insurance contributions.

Sliznikova Nadezhda(02/09/2017 at 23:10:14)

Hello! This amount is for how many years? If the individual entrepreneur is not closed, you are required to pay contributions to the Pension Fund; due to the fact that you live in another city, the trustee and the individual entrepreneur must be closed.

Looking for an answer? Ask a question to the lawyers!

9457 lawyers are waiting for you Quick response!

Ask a Question

Rastorgueva Olga Igorevna(02/09/2017 at 23:23:55)

Good evening! The pension fund charges this amount for the fact that you did not submit a tax return, even if it is zero.

You need to provide it in your tax return, they report the data to the pension fund and the decision for this amount will be revoked. Due to the fact that you live in another city, you need to issue a power of attorney to a trusted person. I would be grateful for your feedback

Degtyareva A.G.(02/09/2017 at 23:32:59)

Good day!

I’m ready to take your question to work. This will require your clarifications and additions, as well as copies of some documents.

Good luck! If you have any other questions or have encountered new ones, please contact email.

I would be grateful for your assessment of the answer.

I hope my answer was useful to you.

Sincerely, [email protected]

Sergey Zubkov(10.02.2017 at 02:54:32)

Hello. According to Article 9 of the Federal Law of August 8, 2001 N 129-FZ (as amended on December 28, 2016) “On State Registration and Individual Entrepreneurs,” you can send an application for termination of activities as an individual entrepreneur to the registration authority either by mail or through a multifunctional center. A receipt for payment of the state duty is attached to it. The remaining documents confirming payments are provided at the interdepartmental request of the registration authority to the relevant territorial body Pension Fund of the Russian Federation in electronic form. As for the plague of 138,000 rubles, unfortunately you did not indicate what this amount is. If this is the amount of insurance premiums payable and accumulated over several years (no more than three), then it will not be possible to reduce it. Complaints to regional office The Pension Fund will not be satisfied. order has little chance of satisfaction. Unfortunately it is so.

Please leave a review.

Alexey Vladimirovich(02/10/2017 at 09:04:18)

Hello,

Unfortunately, the very fact of doing business obliges you to regularly provide reports and declarations on your activities. Therefore, the claims against you from the Pension Fund of the Russian Federation are quite justified. Moreover, the tax office will also not close your individual entrepreneur without certificates from the Pension Fund. And they won’t give it to you until you pay off the debt.

It will not be possible to completely get rid of the debt, but you can try through the court to achieve a reduction in the amount (for example, by).

The surest way in your case would be to appeal the decision of the Pension Fund of Russia to charge you the amount of 138,000 rubles through the arbitration court. The period for appealing such a decision is 3 months from the date of your notification. If the deadline has passed, you must go to court to restore the deadline for appeal.

An application to invalidate the decision of the Pension Fund to collect arrears of insurance premiums, penalties and fines is submitted to the arbitration court, taking into account the current legislation. The application is paid with a state fee in the amount of 300 rubles. for individual entrepreneurs. The legislation allows the court to consider all materials for a period not exceeding 3 months. If the claim is satisfied, the court will make a decision, the subject of which will be to invalidate the decision of the Pension Fund to collect arrears on insurance contributions.

I’ll say right away that the task of appealing the decision of the Pension Fund is not easy. Without a competent person it will be difficult to do this. If you need help in drawing up such a complaint to the court, then please contact us here on the website or at the email address below. I'll be glad to help.

Timofeev Ivan Alexandrovich(02/10/2017 at 09:39:15)

Good afternoon

According to the position of the Supreme Arbitration Court of the Russian Federation set out in the ruling of June 20, 2014 No. VAS-7260/2014 on the refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation, the entrepreneur must pay the obligation to pay insurance premiums in the form of a fixed payment from the day following the day after his registration as an individual entrepreneur , and not from the moment when he actually started doing business. The essence of the dispute:

As you know, individual entrepreneurs pay insurance premiums “for themselves” to the budget of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If you started operating after the start of the next billing period, then the fixed amount of insurance premiums is determined in proportion to the number of calendar months, starting from the calendar month of the start of activity (clause 3 of Article 14 of Law No. 212-FZ). According to the entrepreneur, it follows from this rule that the obligation to pay a fixed payment arises from the moment when business activity actually began. However, inspectors from the Pension Fund of the Russian Federation stated that insurance premiums had to be paid for the period when no activity was carried out. The entrepreneur went to court, but lost in all instances, including the board of the Supreme Arbitration Court of the Russian Federation. The court indicated: the obligation to pay insurance premiums in the form of a fixed payment arises for the individual entrepreneur from the moment he acquires specified status and is not related to the actual perception of entrepreneurial activity. The arbitrators rejected the policyholder's reference to clause 3 of Article 14 of Law No. 212, since clause 4 of the same article states: the calendar month of commencement of activity for an individual entrepreneur is the month in which he is registered as an individual entrepreneur. That is, the above norm states how the amount of insurance payments is determined in the case when citizens are registered as individual entrepreneurs after the start of the next settlement period. Thus, even if an individual entrepreneur does not operate, he is obliged to pay insurance premiums from the day following the day of state registration. Therefore, you are required to pay insurance premiums even if no activity was carried out. I would be grateful for your feedback [email protected]

1. method: use the help of a trusted person. To do this, contact a notary together with your representative and issue a special power of attorney there. In addition to the power of attorney, the representative of the individual entrepreneur should submit to the tax office the same documents that are required when closing the individual entrepreneur in person: a passport with a copy, Taxpayer Identification Number, Certificate of Registration, the original receipt of payment of the state duty, an application, a declaration and a certificate from the Pension Fund of the Russian Federation about the absence of debts. 5 days after submitting the documents, the authorized person must go to the tax service with a power of attorney and receive a certificate of deregistration from state registration.

Method 2: closing an individual entrepreneur through Russian Post. For this:

1. send a letter with documents for closing an individual entrepreneur to the territorial Federal Tax Service from any settlement Russia; You are enclosing the original documents in the envelope, so you need to make copies so that you can keep them.

2. Be sure to make an inventory of all documents being sent in 2 copies, put one inventory in an envelope, and keep the other;

3. The shipping method must be registered letter with acknowledgment of delivery, so that you can find out the date of receipt of your tax letter, because the date of submission of documents will be for you the date on which the letter was received;

3 way: through the Internet

The main thing is that you have digital electronic signature,which you will certify all documents.

Scan all paper documents, fill out an application for deregistration, pay the state fee (via the Internet), scan the payment receipt, and send this entire package to the website of the Federal Tax Service.

If your documents are accepted, the tax specialist will send you a confirmation letter to the email you specified. Tax service specialists are required to accept an application to remove an individual entrepreneur from state registration, even if he has outstanding debts. If debts arose three years before the closure of the individual entrepreneur, they do not have to be repaid, because The three-year limitation period comes into force.