Open or close an individual entrepreneur through the MFC? Easily. Procedure for liquidating an individual entrepreneur. Types of services from AAA-Investments LLC

An individual entrepreneur (IP) has the right to stop activities as a business entity at any time, using the services of consulting firms or armed with knowledge and patience in order to go through all stages of liquidation of a business on their own. Recently, a third option has appeared in the form of multifunctional centers (MFCs), providing wide range services. Since intermediaries are expensive, and centers significantly help save time, many entrepreneurs are looking for detailed instructions on how to close an individual entrepreneur through the MFC.

What services do MFCs provide?

MFC is an institution that provides legal entities and individuals with municipal and state services in accordance with the “one window” principle. This principle means that the first application of the applicant is sufficient to guarantee the receipt of the necessary service.

MFC demonstrate new way interaction between the population and the state; The centers are aimed at providing maximum comfort to applicants, as well as reducing the time required to provide services.

For the convenience of citizens, multifunctional centers operate a telephone service system, the live queue has been replaced by an electronic one, and even the applications themselves can be submitted via the Internet. With the help of the center, an entrepreneur can receive advice on a number of pressing issues, including the question of whether it is possible to close an individual entrepreneur through the MFC.

Procedure for liquidating an individual entrepreneur

The procedure for closing an individual entrepreneur is fixed Federal law and therefore has a clear sequence of actions. In the process of closing an individual business, the following stages can be distinguished:

Filling out the application form for closing an individual entrepreneur.
Payment of state duty for closing a business.
Payment of insurance premiums.
Deregistration from the Pension Fund and deregistration of cash registers. This stage is one of the most labor-intensive and requires the availability of a package of relevant documents that must be submitted in the prescribed manner.
Repayment of debt to the budget. Please note that in certain cases, an individual entrepreneur may be closed with a debt to the funds, but the money must be paid within 15 days after the closure of the individual entrepreneur in order to avoid litigation.
Submission of documents required by law to the appropriate authority. Previously, in order to close an individual entrepreneur, it was necessary to contact the tax office. Now that there is a positive answer to the question of whether it is possible to close an individual entrepreneur at the MFC, the documents can be brought to the center, which will subsequently act as an intermediary between the entrepreneur and the tax service.
Obtaining a record sheet from the state register on the liquidation of an individual entrepreneur.

Preparing for Closing

Closing an individual entrepreneur involves carrying out certain preparatory work. First of all, if hired workers are registered as an individual entrepreneur, then 2 months before closure the entrepreneur must inform them about the liquidation of the enterprise in writing. It is advisable to draw up the document in two copies: one for employees, the other to leave for the individual entrepreneur’s storage.

2 weeks before the closure of the individual entrepreneur and, accordingly, the dismissal of workers, the entrepreneur must notify the territorial employment center about the current situation. Designed for this special form; or the individual entrepreneur can provide information about employees in free form.

Collection of documents

The list of documents that an entrepreneur needs to collect to close a business varies depending on the situation and certain specific conditions. The main documents that a businessman must have are:

passport;
application for closure of individual entrepreneurs, drawn up in form P26001;
receipt of payment of state duty.

In addition to these documents, documents may be required confirming:

closing an individual entrepreneur's current account;
handing over a license to commit certain type activities;
removal from the register cash register.

The tax office has the right to request other documents of interest to it.

Payment of state duty when closing an individual entrepreneur

A necessary component of the procedure for closing an individual entrepreneur is the payment of a state fee, the amount of which in 2019 is 160 rubles. To make this payment, you can use the services of a bank or transfer funds through the website of the Federal Tax Service (FTS).

Paying state duty through a bank does not cause any difficulties: all you need to do is find out the exact details and fill out the official form.

If necessary, bank employees can provide assistance in filling out the form - the cost of the service is 20 rubles.

If an entrepreneur decides to pay the state duty via the Internet, then a service called “Payment of state duty” on the Federal Tax Service website will help him. The online payment process is more complex and involves a whole sequence of actions.

Submitting documents to the MFC

A special feature of closing an individual entrepreneur using a multifunctional center is the fact that the MFC does not require any documents confirming the payment of the individual entrepreneur’s debts. IN regulations regulating the activities of the centers, this is not spelled out.

Thus, the list of documents that need to be submitted to the MFC to close an individual business is relatively short. Today, MFCs require from entrepreneurs:

a completed application for closing an individual entrepreneur;
receipt of payment of state duty;
entrepreneur's passport, individual tax number, as well as copies of these documents;
the entrepreneur’s power of attorney at the MFC, as well as a power of attorney for a third party if it submits documents to the center.

Completion of individual entrepreneur liquidation

After the tax office receives documents from the MFC about the closure of the individual entrepreneur, the registration process will begin, lasting from 5 to 7 days. The liquidation procedure for a business is considered completed after making an appropriate entry in the Unified State Register of Entrepreneurs and the issuance of a record sheet about this.

The entrepreneur is obliged to keep documents relating to the work of the individual entrepreneur for 4 years from the date of liquidation, in case the regulatory authorities decide to audit previous activities.

List of grounds for refusal to close an individual entrepreneur service

Multifunctional center for the provision of government and municipal services in certain cases, it may refuse to cooperate with an entrepreneur on issues of closing an individual entrepreneur. The grounds for refusal of a service may be as follows:

lack of notarization when filing papers with the help of an intermediary;
unpaid state duty;
lack of some documents necessary for closing an individual entrepreneur;
discrepancy between the information data in the entrepreneur’s application and the data specified in the Unified State Register;
lack of registration or incorrect registration of individual entrepreneurs in extra-budgetary funds.

In the event that the MFC refused to assist an entrepreneur in closing an individual entrepreneur for other reasons not listed in the list, the individual entrepreneur has the right to appeal such a decision through the court.

Advantages and disadvantages of closing an individual entrepreneur through the MFC

Closing an individual entrepreneur through the MFC has the following advantages in comparison with other methods of liquidating a business:

the opportunity to receive consultations at every stage of collaboration;
saving entrepreneur time due to quick solution issues of interest and the ability to simultaneously perform several interrelated tasks;
high quality of service to citizens.

Nevertheless this method Closing a business is not without certain disadvantages: the attitude of the tax inspectorate towards deregistration with the help of the MFC is negative, since it prefers independent control over the activities of individual entrepreneurs.

How to close an individual entrepreneur: Video

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Sometimes, life circumstances are forced to stop doing business and have to close the IP. Well, or, on the contrary, your business has grown so much that there is a need to switch to a different organizational and legal form, for example.

Required documents

First of all, you should take care of collecting the necessary package of papers to submit your application. You will need:

passport;
notice of termination using a special form, which you can either download on the Internet or pick up directly at the branch;

It is important!The application must be signed in the presence of a center specialist, otherwise the signature will have to be certified by a notary.

receipt about . Service cost, according to Tax Code , is only 160 rub.. You can pay as per details using a variety of mobile banks or bank branches, or you can using the terminal at the center branch.

certificate from the Pension Fund of the Russian Federation submitted either on the initiative of the entrepreneur himself, or if he had officially registered employees.

Submitting an application

To avoid the need to wait in line, we recommend using the function available on the official website of the authority, or via This method is good because you show up for an appointment at the appointed time and go to a specialist outside the general queue.

Naturally, this also means that if you visit the center in person, you will have to stand in line and skip those who have pre-registered. You can also apply and through your representative, if notarized executed power of attorney.

Receiving the result of the service

The result of the procedure will be the delivery of a registration sheet to you. Unified State Register of Individual Entrepreneurs about termination of activity. The waiting period is about eight days and differs depending on the region.

It is important!If a third party receives the record sheet, then he A notarized power of attorney is required, otherwise he will be denied extradition.

How to close an individual entrepreneur with debts to the Pension Fund?

A very common case is when a business folds due to financial difficulties and at the same time it employed employees. In such a situation, debts on insurance premiums are common, however, this will not prevent you from closing IP, since such a possibility is provided for by law.

However, it is important to remember that IP- this is a person who is personally liable for his obligations, so the accrued amount will still have to be paid, even with his own property. Simply by removing your entrepreneur status, you will no longer be charged insurance premiums.

This is interesting!An exception is debts that have expired statute of limitations - there is no need to repay them, however, they are still possible litigation about this question.

Refusal to provide service

The reasons for refusal are clearly stated in the legislation; if you were refused for any other reason, then you can safely blame the employee for unlawful actions and violation of administrative regulations.

So, here are the grounds approved by law:

unreliability and incompleteness of submitted documents;
the application is filled out with inaccuracies;
a package of documents was sent to the wrong authority;
the state fee has not been paid;
the application was signed by a third party without a notarized power of attorney.

Dear visitors!

Do you have any questions? Question to a lawyer with a guarantee of a quick answer? We understand that each case is unique and we are not describing a complete solution to your problem.

Quite often, the business of individual entrepreneurs does not go as expected: sales are falling, new contracts are not concluded, transactions are not carried out. To all this there are growing fixed insurance payments into extra-budgetary funds, taxes are increasing, and crisis phenomena are growing. Such situations, both external and internal, threaten many individual entrepreneurs with ruin and ultimately lead businessmen to the decision to close their business. This is not the simplest procedure, since it has its own characteristics, depending on certain circumstances with which the individual entrepreneur came to the final stage of his activity. Below - step-by-step instruction on removing individual entrepreneurs from state registration in different cases.

Options for closing an individual entrepreneur: independently or with the help of specialists

There are two ways to close an individual entrepreneur - do everything yourself or use the services of qualified specialists. If preference is given to the first option, then you will have to personally collect documents and run around the authorities, but this will be much cheaper than deregistering an individual entrepreneur with the help of law firms. As practice shows, the majority of former businessmen decide to deregister their individual entrepreneurs with the tax authorities on their own, which is generally not surprising - as a rule, individual entrepreneurs close down not because of a good life and they do not have extra money.

Most often, those individual entrepreneurs who have any problems, for example, have accumulated debts and the person does not know how to act correctly in this case, turn to the services of specialized law firms. Professional lawyers They will help resolve all issues and remove the individual entrepreneur from state registration without unnecessary delays or disagreements with the tax authorities.

Important! If an individual entrepreneur has actually ceased its activities, but has not submitted an application to the tax office for deregistration, it will have to continue to make fixed insurance contributions to the Pension Fund of the Russian Federation.

Lack of income is not a reason to terminate these payments. That is why, if the business is no longer working, then delay in removing the individual entrepreneur from tax accounting not worth it.

Closing an individual entrepreneur on different taxation systems

As you know, in Russia there are several taxation systems: basic and special. Each entrepreneur has the right to choose any of them, depending on which one is most beneficial for him in terms of expected future payments.

In principle, the process of deregistering an individual entrepreneur from tax registration does not depend on what tax regime was previously used in his activities.

And even if a businessman used two tax systems at once, for example, which is not so rare, this will also not make any difference - the procedure is the same for everyone.

So, let's go directly to the instructions.

Independent closure of an individual entrepreneur

Step 1

Before contacting the tax office with a package of documents to remove an individual entrepreneur from state registration, you should make sure that all obligations regarding debts to counterparties, extra-budgetary funds and tax authorities have been fulfilled. You also need to make all fixed insurance payments to the Pension Fund and the Compulsory Medical Insurance Fund, submit all required reports, and prepare a tax return for submission.

Important! Now the tax office has no right to refuse individual entrepreneur in removal from state registration for unpaid debts. However, the obligation to pay them after the individual entrepreneur is closed will pass to individual- former entrepreneur. Thus, you will still have to pay off the accumulated debts.

If an individual entrepreneur worked with cash register equipment, then before closing the individual entrepreneur it is necessary to submit it to the tax office. The process is not difficult, but it will also take some time. To do this, you need to contact the technical center with which the individual entrepreneur entered into a service agreement and receive a fiscal report there. Then you need to collect the package of documents required for this procedure (and it is not small) and take it all to the INFS at the place of registration.

If the individual entrepreneur had a bank account, it must also be closed before going to the tax office. The list of documents for liquidation of a settlement account is different for each bank and needs to be clarified. After the account is successfully closed, it is necessary to notify both tax authorities and extra-budgetary funds about this.

Attention! If an individual entrepreneur wants to close his current account before the start of the procedure for removing the individual entrepreneur from state registration, then he needs to mandatory notify the tax office about this during the week before the start of the operation. Otherwise, the entrepreneur faces administrative liability and a fine of five thousand rubles. However, if the account is closed after the individual entrepreneur has been deregistered, then there is no need to notify anyone.

Step 2

After all the preliminary work has been done, you need to go to the territorial tax office and get the details there to pay the state fee for closing an individual entrepreneur.

As you know, individual entrepreneurs register with the tax authorities at their place of residence, which means they should apply there.

In 2016, the state duty for removing individual entrepreneurs from tax registration is 260 rubles. If you don’t have time for a personal visit to the tax office, you can use the Internet and download a receipt form from the website of the Federal Tax Service. There you can also find all the necessary explanations for filling out the receipt yourself, or click a special button and order its automatic generation.

To pay the receipt, you can go to the nearest branch of Sberbank of Russia, where you will need not only the details, but also the payer’s passport, or you can again use the Internet.

Having made a payment according to the details specified in the receipt form through the online service, you must print out a receipt for the transfer made and save it for further presentation to tax specialists.

You must do the same with a check from Sberbank, that is, save it and then submit it to the tax authorities along with all other documents.

Step 3

The next stage of closing an individual entrepreneur is writing the appropriate application. It is written according to form P 26001 and is the most important document of voluntary expression of will to close your business.

From the moment the application to deregister an individual entrepreneur with the tax authorities is handed over to the tax authorities, this process can be considered launched.

You can write an application either in person at the local tax office, or by downloading it from the website of the Federal Tax Service and filling it out at home either by hand or directly on the computer.

Attention! When filling out an application to close an individual entrepreneur on your own, you should strictly adhere to the instructions published on the tax service website. The slightest mistake may result in refusal to deregister. Moreover, if the application has already fallen into the hands of the tax authorities along with the state duty and has been registered by them, no one will return the state duty when a refusal is issued.

Step 4

Submitting the main package of documents to the tax office. By the way, it is not that big and is formed simply. It includes:

application in the prescribed form for deregistration;
receipt for payment of state duty;
passport and its photocopy;
copy of TIN;
Certificate of Registration received upon registration;
a certificate from the Pension Fund of the Russian Federation confirming that the individual entrepreneur has no debts for fixed insurance payments;
a declaration completed in accordance with all the rules.

Before submitting the documents, you need to once again make sure that they are all filled out correctly. After receiving them, the tax inspector will issue a receipt confirming receipt of the above documents.

Step 5

Through five working days- and according to the law, tax officials have the right to spend exactly this amount of time on making a decision on closing an individual entrepreneur; the former entrepreneur will need to go to the inspectorate again with an identification document and a previously received receipt. If everything went as it should, then he will be given a Certificate of deletion of the individual entrepreneur from state registration and an extract from the Unified State Register of Individual Entrepreneurs. From now on, these documents will be official confirmation of the deregistration of an individual entrepreneur with the tax service.

For your information! In situations where the former individual entrepreneur does not appear at the tax office after the expiration of the five-day period, the tax authorities send him closure documents via Russian Post. The place of registration will be indicated as the address.

It happens that an individual entrepreneur does not have the opportunity to go to the tax service for documents on deregistration. In this case, when submitting an application, he should immediately be informed to which address he will need to send these papers.

Closing an individual entrepreneur through a proxy

Sometimes it happens that an individual entrepreneur, for some reason, does not have the opportunity to personally remove an individual entrepreneur from state registration. In this case, he can use the help of a trusted person. To do this, he needs to go to the notary together with his representative and issue a special power of attorney there.

Important! For tax authorities, only a notarized power of attorney is important. A simple power of attorney without a notary's signature will not be considered valid.

In addition to the power of attorney, the representative of the individual entrepreneur will need to submit to the tax office the same documents that are required when closing the individual entrepreneur in person, namely: a passport with a copy, TIN, Certificate of State Registration of the Individual Entrepreneur, 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 debts

Five days after submitting the documents, the authorized person must go to the tax service, again with a power of attorney, and receive a certificate of deregistration from state registration.

Closing an individual entrepreneur via mail

Another option for closing an individual entrepreneur if it is impossible to be personally present at the tax office is through Russian Post. In principle, this method is not much different from the usual one, but it still has some nuances.

Let's start with the fact that you can send a letter with documents for closing an individual entrepreneur by mail to the territorial Federal Tax Service from any locality in Russia.

However, before putting original documents (for example, certificates of state registration of individual entrepreneurs) into the envelope, you should be sure to make copies of them for yourself.

To comply with the rules for sending documents by post and to avoid possible problems it is necessary:

make an inventory of all sent documents in two copies, put one in an envelope, and keep the other;
choose registered mail with acknowledgment of receipt as the delivery method; in the future, this will allow the sender to find out the exact date the letter was received by the tax service.

For your information! If you send a package of documents to deregister an individual entrepreneur via mail, the date of submission of documents will be considered not the day the letter was sent, but the date the letter was received by the tax authorities.

Since it is no longer possible to correct errors when sending documents by mail, you should double-check that they are filled out correctly several times. Otherwise, the tax office will refuse to close the individual entrepreneur and the applicant will suffer additional losses (for example, the Pension Fund will continue to charge fixed contributions).

Closing individual entrepreneurs through multifunctional centers (MFCs)

Multifunctional centers that have recently appeared everywhere are designed to ease the thorny path of citizens in the bureaucratic corridors. In the MFC, you can carry out many different bureaucratic operations, which previously required visiting several authorities at once in different parts of the settlements. It is clear that individual entrepreneurs were immediately interested in the question: is it possible to close an individual entrepreneur through such a multifunctional center?

The answer here is not so clear-cut. Despite the fact that in some regions MFCs do offer such a service, you should not rush to use it. The fact is that tax authorities use this method of filing an application to deregister an individual entrepreneur not welcome. Even on the Federal Tax Service website in the section for submitting documents there is no line “through the MFC”. This is due to the fact that tax authorities prefer to control the entire process themselves and not waste time working through intermediaries.

Closing an individual entrepreneur via the Internet

Thanks to rapidly developing technologies, today you can submit documents to close an individual entrepreneur via the Internet. To do this, you need to scan all paper documents, download and fill out an application for deregistration, pay the state fee (you can also do it via the Internet) and also scan the payment receipt, and then send this entire package to the website of the Federal Tax Service.

Attention! The only condition that must be met to send documents online is to have them certified digital electronic signature. Otherwise, the tax authorities simply will not accept them.

If everything went well and the documents were accepted for consideration, tax specialists will send a confirmation letter to the specified email. Then everything is as usual - in five days the decision will be made, and it will be possible to obtain a certificate of termination of the activities of the individual entrepreneur. If you don’t want to go to the tax office to get it, you need to wait a little - after a while a letter with this document will arrive at your registration address.

Closing an individual entrepreneur with debts

By law, tax specialists are required to accept an application to remove an individual entrepreneur from state registration, even if he has outstanding debts. Moreover, it does not matter to whom these debts exist: to counterparties, extra-budgetary funds, or the tax service itself.

The whole procedure is exactly the same as when deregistering an individual entrepreneur without debt. There is no need to bring any additional documents

Important! After the closure of an individual entrepreneur, according to the law, an audit and subsequent additional assessment of taxes can be carried out for another three-year period.

If everything went well, you don’t have to think that the debts disappeared on their own. No, they simply transfer from the debtor, an individual entrepreneur, to him, but only as an individual.

For your information! There is a small nuance: if the debts arose three years before the closure of the individual entrepreneur, then they may no longer be repaid, since the three-year statute of limitations comes into force here. That is, even if it comes to court, you can calmly appeal to the past statute of limitations.

What to do after removing an individual entrepreneur from state registration

After the Individual Entrepreneur is de-registered with the Tax Service, it is necessary within further four years keep all documents relating to its activities. They may be needed if any problems arise controversial situations or the tax authority or other regulatory authorities for some reason decide to conduct an audit of this individual entrepreneur.

The saved archive will help protect yourself from possible unpleasant consequences and unexpected surprises.

Thus, closing an individual entrepreneur in different situations has its own characteristics. If after reading this article there are still some questions or unclear points, it is better to consult them at the nearest tax office. Recommendations and advice from experts will help save time, effort and money.

One of the options for submitting documents for state registration of termination of business activity is to contact a multifunctional center for the provision of state and municipal services. It cannot be ruled out that this method may be preferable to a visit to the tax office. And knowledge of the nuances of the procedure for closing an individual entrepreneur in the MFC will allow you to avoid unnecessary problems and delays.

What are multifunctional centers and how do they work?

Multifunctional centers (MFCs) are organizations that, when contacted by citizens and representatives legal entities can receive a wide range of state and municipal services (government services) in one window.
Reception of individual entrepreneurs in one of the Moscow MFCs

At the same time, the MFCs themselves do not provide these services; they still fall under the competence of the relevant municipal and government agencies. The functions of MFC employees include the following actions:

advising citizens on the procedure for providing a particular government service;
checking the correctness and completeness of the set of required documents;
providing, and in some cases filling out application forms of the established form;
transfer of documents to government agencies according to their affiliation;
issuing to applicants the results of the provision of public services.

For the convenience of citizens, an electronic queue is usually organized at the MFC; pre-registration for an appointment via the Internet or by telephone is often practiced.

There are also extended working hours compared to other public places - visitors to the MFC are most often received daily, including weekends, from 8:00 to 20:00. This allows you to enter the MFC, say, after finishing working day, and not create unnecessary tension in relations with the employer or, in the case of individual entrepreneurs, look for a window in the schedule to visit the desired government or municipal institution during working hours.

The opportunity to submit documents to the MFC, and not to the tax office, is relevant, for example, for residents of Moscow, where for the entire metropolis only one Federal Tax Service Inspectorate-46 for the city of Moscow is involved in registration activities. But the offices of the MFC “My Documents” are located in every municipal district of the capital.

Procedure for submitting documents

Like any application for a public service, submitting documents to close an individual entrepreneur through the MFC has its own procedure.

Step-by-step instructions on how to close an individual entrepreneur through the MFC

Reasons for refusal to close an individual entrepreneur when contacting the MFC

MFC employees have the right to refuse to accept documents in the following situations:

forms are filled out incorrectly;
in the case of an application by an individual entrepreneur’s authorized representative, the power of attorney was incorrectly drawn up, its validity period has expired, or the necessary powers are not specified in it, for example, they have been delegated regarding the application to the Federal Tax Service, and not to the MFC;
An incomplete set of documents was provided. For example, an individual entrepreneur came without a passport, did not pay the state fee and reported this, or his representative forgot the power of attorney.

The decision to refuse state registration of the termination of the activities of an individual entrepreneur, after an MFC employee has accepted the documents, can only be made by the tax authority to which they were transferred, on the following grounds:

incorrectly completed documents;
the presence of inaccuracies, errors, or unreliable information in the application - for example, the passport data indicated in it does not match the identity document;
transfer of documents to the wrong address - for example, to the wrong inspectorate that serves the place of residence of the individual entrepreneur, or to the inspectorate at his place of residence, while registering functions are assigned to another Federal Tax Service;
incomplete package of documents;
non-payment of state duty;
the power of attorney for the representative was incorrectly executed or expired;
signature of an unauthorized person on the application form P26001;
injunction on registration actions against individual entrepreneurs;
the stay in force of the decision to disqualify an individual entrepreneur, during the period of which he has no right to close.

It makes sense to re-submit an application to close an individual entrepreneur after eliminating the reasons for refusal identified during the initial submission through the MFC

In most cases, to obtain a positive answer, it is enough to eliminate the identified deficiencies. But when it comes to an injunction or disqualification, all that remains is to wait for the expiration of their validity period or seek to reduce it.

Often, individual entrepreneurs are concerned about the question of whether it is possible to close with debts, including taxes and fixed social payments. In 2018, such debts are not grounds for refusal to register the termination of business activities; individual entrepreneurs can only warn that they should pay off their debts as soon as possible.

Advantages and disadvantages

Among the advantages of closing an individual entrepreneur through the MFC are the following:

the possibility of remote submission of documents, including via the Internet, without having an electronic digital signature and personal accounts Individual entrepreneur on the website of the Federal Tax Service of Russia and/or the government services portal;
convenient schedule MFC work, minimizing the need to adapt to it;
availability of the possibility of pre-registration, and in case of direct contact - an electronic queue, optimizing the waiting time for an appointment;
high quality of service for applicants;
territorial convenience compared to contacting the Federal Tax Service - the opportunity to visit any MFC in your city or region, where it is convenient, and not just at a specific address;
availability of remote submission of documents, including when located in a region different from the place of registration. But at the same time, you must understand that you must address the documents to the MFC of the region where you are registered at your place of residence and as an individual entrepreneur; unfortunately, no one will send documents there from the MFC at your place of residence, you will simply be refused to accept them;
the opportunity to resolve an issue with several government services from different departments at once in one visit.

The electronic queue reduces the waiting time for an appointment and eliminates unnecessary hassle

But it is not without its drawbacks, including:

longer terms for providing public services than when applying directly to the Federal Tax Service: eight days versus five when applying directly to the tax office;
the likelihood of submitting documents with errors or incomplete sets due to the lack of competence of an MFC employee, who usually specializes in receiving documents for several government services and may not know any nuances of providing one or another of them or simply get confused.

When choosing a method for submitting documents to close an individual entrepreneur, it is worth considering everything possible options that allow you to do this. This will allow you to choose from them the one that will be optimal for your case. And it may well be an appeal to the MFC.

Each individual entrepreneur can at any time decide to terminate his activities and liquidate the established business.

The reasons for liquidation can be different: from changed personal circumstances to a court ban on business activities.

Regardless of the owner’s motives, an individual entrepreneur can be closed either independently or through public service centers. Since 2007, multifunctional centers (MFCs) have been organized in the Russian Federation, freeing citizens from the need to run through authorities for certificates and permits. Now it is possible to resolve many civil legal issues, which is called “one-stop shop”.

The procedure for closing an individual entrepreneur through the MFC

Previously, many entrepreneurs were forced to turn to intermediary organizations to help collect a package of documents and formalize the liquidation of the business. With the advent of the MFC, the procedure for closing an individual entrepreneur has become much simpler, so that representatives of small businesses no longer need to pay money for the services of intermediaries. In fact, the multifunctional center takes on all intermediary responsibilities between the entrepreneur and the state control authorities.

Package of documents

The process of liquidating an enterprise begins with collecting the necessary papers:

Application for closing an individual entrepreneur. This is form P26001, in which you need to indicate: full name, tax identification number, registration number of an individual entrepreneur (OGRNIP), address Email, contact phone number, note on the method of notification. And you also need to indicate the person who will receive the package of documents after completion of the procedure and sign it.
Power of attorney for the MFC (a standard document drawn up in accordance with the requirements of the laws of the Russian Federation, allowing an MFC employee to make requests, process information, change the status of the enterprise, etc.).
Passport and copies of all its pages.
Entrepreneur's TIN with a copy.
Receipt for payment of state duty.
A power of attorney for a third party, if the documents are not submitted personally by the entrepreneur.

In some cases, a closing businessman will have to take additional steps.

If the activity of the enterprise was carried out using a cash register, then the cash register must be deregistered by providing the registration card and passport of the device to the tax service.

For licensed types of activities, it is necessary to surrender the license and close the bank account of the enterprise.

Document submission options

There are several ways to submit documents to the MFC.

First– come in person to the department of the multifunctional center. If the personal presence of the entrepreneur is impossible for some reason, you can send a package of documents by registered mail, but you must make an inventory of the attachment.

You can use the services of a trusted person or intermediary organization and not waste time at all on the procedure for liquidating an individual entrepreneur.

IMPORTANT!If an entrepreneur wishes to use the services of an intermediary when closing his business, he will have to pay for a notarized power of attorney in the name of the selected person.

Another way to submit documents to the MFC is to scan the collected documents and upload them through the resource on the MFC website (if the selected center supports such a service). When submitting documents via the Internet portal, the head of the closing organization must certify his application with an electronic signature.

Application processing time

The procedure for liquidating an individual entrepreneur through a multifunctional center will take up to eight working days. For comparison: if you close entrepreneurial activity directly through the Federal Tax Service, the application processing time will be reduced to five days.

The reason for the increase in the waiting period is as follows: the responsibility of the center specialist is only to accept and prepare a package of documents. Next, the application is sent to the same Federal Tax Service, where the closure of the individual entrepreneur is registered.

ATTENTION!If an individual entrepreneur has not provided the MFC with a certificate from the Pension Fund, the Federal Tax Service, in turn, will send a corresponding request, which may extend the processing of the application.

Payment for closing an individual entrepreneur

Like any legally significant action, the liquidation of an individual entrepreneur is subject to state duty.

The state fee for closing an individual entrepreneur for 2018 is 160 rubles.

You can pay the state fee at any Sberbank office or on the official website of the Federal Tax Service. Using the “Payment of State Duty” service, you can generate and print a receipt for payment without leaving your home.

How to close an individual entrepreneur with debts through the MFC

MFC employees do not check the debts of a closing enterprise. Therefore, the center specialist will, in any case, accept the package of documents and initiate the registration procedure.

This is why the Federal Tax Service does not encourage recourse to the intermediary services of the MFC. The tax service is obliged to accept each package of documents sent government organization and conduct an appropriate check on it, which adds paperwork to employees.

Problems with closure may begin later, at the stage of verification by the Federal Tax Service:

Tax debts. The most unpleasant situation for an entrepreneur, since the law obliges to pay off tax debts before the start of liquidation of the business.
Debts to the Pension Fund, Social Insurance Fund, employees or creditors. All these debts are not grounds for refusing to close an organization. However, an individual entrepreneur should remember that all unpaid debts of the individual entrepreneur are transferred to the individual. And the Pension Fund and the Social Insurance Fund have the right to collect debts through the court, as well as former employees enterprises.

Possible reasons for refusal to accept documents

A situation where an employee of a multifunctional center refuses to accept documents for processing is a rather rare occurrence.

Several reasons preventing you from filing an application:

absence of a receipt for payment of state duty;
incorrect execution of a power of attorney for a representative; lack of power of attorney;
the presence of errors, typos, and other differences between document data and information about the entrepreneur in the Unified State Register;
violation of registration regulations in extra-budgetary funds;
incomplete or incorrectly completed package of documents.

Other nuances of closing an individual entrepreneur through the MFC (pros, cons)

For the convenience of citizens, MFCs are equipped with an electronic queue system, and pre-registration by telephone and via the Internet has been introduced. Thus, the time spent transmitting documents to a specialist ranges from 15 minutes to half an hour.

In many populated areas The center practices extended working hours – until 20:00. The head of the enterprise does not need to break away from work in the middle of the working day.

The multifunctional center is designed to enable citizens to solve several bureaucratic tasks at the same time. The center’s specialists provide detailed consultations to applicants at every stage of document preparation.

IMPORTANT!Liquidation of your business can be completed not only at the place of registration of the owner, but also in any region of Russia. The procedure for submitting documents in this case is no different from the standard one.

Policy government agencies social security provides for strict selection of personnel (for example, one of the conditions is mandatory higher education), so every citizen can count on high level service and politeness of the center staff.

Perhaps the only drawback of service in a multifunctional center is the fact that its employees are highly specialized specialists. Consequently, they may not always be able to provide detailed advice on any specific third party requirements.