Liquidation of sole proprietors
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Liquidation of sole proprietors
Strictly speaking, you can’t say “liquidation of sole proprietors,” because no one is being liquidated here. It’s just that an individual with the status of an individual entrepreneur ceases to operate in this status, he is removed from the register (EGRIP).
It is important to remove the IP status from yourself for the reason that an individual entrepreneur, no matter whether he conducts business or not, must pay insurance premiums. And just hanging status accumulates debt on these contributions. So, in 2023, with incomes up to 300,000 rubles, an individual entrepreneur must pay a fixed amount of contributions of 43,211 rubles. This obligation does not depend on the availability or absence of income, which is why individual entrepreneurs sometimes decide to terminate their status.
The most common question from entrepreneurs is “is it possible to close an individual entrepreneur with debts?” We will immediately answer: it is possible. Termination of the IP status is purely notificatory in nature, it is possible to “close the IP” both with debts to creditors and to the budget. But this does not mean debt forgiveness. Creditors, including the tax service, will have the right to collect debts from an individual, even if the IP status has ceased, and he will be responsible with all his property. Therefore, “liquidation of sole proprietors” will not help you get rid of debts, for this you should think about personal bankruptcy.
To terminate the IP status, you should submit a tax application in the form P26001, plus a certificate of payment of state duty. You can also attach a certificate of submission of information to the territorial authority of the FIU, but this is not necessary — the departments will transfer this information to each other via the SMEV.
The state duty is 160 rubles. If the documents are submitted electronically using an item instance, the state fee is not paid.
The lawyers of the Konsalta company are always ready to provide you with qualified legal assistance on the issue of termination of IP activities (liquidation of IP).
