Sample tax return upon liquidation. How not to receive fines after the closure of the IP and submit reports
Deadline for the submission of the final USN declaration
The simplification declaration is submitted within 25 days of the month following the date of termination of the simplified tax system (clause 2 of article 346.23 of the Tax Code of the Russian Federation). At the same time, in this norm there is a reference to the fact that the date is determined by notification (clause 8 of article 346.13 of the Tax Code of the Russian Federation).
However, when an individual entrepreneur is closed or a legal entity is liquidated, such a notification is not submitted. So, in the letter of the Ministry of Finance of the Russian Federation of 08.04.2014 No. GD-4-3 / [email protected] states that the exclusion of a taxpayer from the Unified State Register of Legal Entities or the EGRIP automatically entails the termination of the special regime. From this, officials conclude that in this case, the deadline for filing a declaration established for current activities is April 30 (letter of the Ministry of Finance of the Russian Federation dated 04/08/2016 No. SD-3-3/1530).
IMPORTANT! At the legislative level, the question of when the declaration should be submitted - before the 25th day of the month following the termination of activities, or before April 30, is not directly regulated. In this regard, and in order to avoid penalties, we advise you to contact your IFTS for written clarifications.
The amount of the fine (clause 1, article 119 of the Tax Code of the Russian Federation) for late submission of the declaration depends on whether the tax has been paid or not:
- if the tax is paid on time or the declaration is zero, the fine is 1 thousand rubles;
- if the tax is not paid, the penalty will be 5% of the tax amount for each month of the late submission of the declaration, but not more than 30% and not less than 1 thousand rubles.
And in accordance with Art. 15.5 of the Code of Administrative Offenses for this misconduct, an official faces a fine in the amount of 300-500 rubles. or a warning.
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Features of filling out the report: sections, period in the title page
The tax period for termination of activities in the declaration under the simplified tax system is determined as follows (clause 3 of article 55 of the Tax Code of the Russian Federation):
- if the activity is terminated before the end of the year, then the tax period is the time from January 1 to the date of exclusion of the taxpayer from the Unified State Register of Legal Entities / EGRIP;
- if the registration of an individual entrepreneur / organization and the termination of activity occurred within a calendar year, then the tax period is from the date of creation to the day of registration of the termination of activity;
- if an individual entrepreneur or organization is registered in the period from December 1 to December 31, and they ceased their activities before the end of the year following the year of registration, then the tax period is the period from the date of creation of the individual entrepreneur / organization to the date of their exclusion from the state register.
For discontinued operations, there are several codes, which must be indicated on the title page of the declaration in the column "Tax period":
- if the activity of the organization or individual entrepreneur is terminated due to closure (liquidation), put code 50;
- if activity on the simplified tax system is terminated, but closure (liquidation) does not occur, select code 96;
- if the activity on the simplified tax system is transferred to another mode, enter code 95.
Filling in the sections of the declaration depends on the type of the selected object of taxation. For the object “income minus expenses”, sections 1.2 and 2.2 are filled in.
With the “income” object, sections 1.1 and 2.1.1 must be completed. If a trading fee was paid on the discontinued operation, it must be shown in section 2.1.2.
Section 3 is drawn up by simplifiers at both facilities in the event that they received earmarked funds.
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The filing of a USN declaration upon termination of activities in general does not differ from the submission of this report by current simplifiers. The only point that should be clarified in your IFTS is the deadline for submitting the final declaration, which is clearly not regulated by law.
The reasons for the closure (liquidation) of IP may be different. Most often, an individual terminates entrepreneurial activity of his own free will. But there are situations when forced necessity leads to this. For example, bankruptcy, expiration of the registration of an individual in the Russian Federation, a court decision, etc. The procedure for closing an IP described below is typical for the general case, with a voluntary termination of activity.
Thus, upon liquidation, the entrepreneur must be deregistered and report to the supervisory authorities (IFTS, extra-budgetary funds). For this purpose, there is a certain procedure that the IP must adhere to.
Termination of business activity | Description and explanations |
Preparation of a set of documents | The kit must include: a completed application form in the form No. Р26001; Receipt for the paid state duty (160 rubles). You can also add a document here that confirms that information was submitted to the territorial body of the PFR |
Submission of a prepared set of documents to the IFTS | Submission methods: in person, through a representative, by mail, or, if the applicant has a UKEP, then remotely, through the service of the Federal Tax Service. Upon accepting the documents, the Federal Tax Service Inspectorate issues a receipt to the applicant confirming their receipt. |
Receipt by the applicant of ready-made documents on deregistration as an individual entrepreneur | 6 days after the applicant's request, the IFTS issues to him (his representative) in his hands: EGRIP record sheet and notification of the proper form of deregistration. Refusal is made in writing with an indication of the reason and is transferred to the applicant. |
The Federal Tax Service draws attention to the fact that the applicant's signature must be notarized.
Website of the Federal Tax Service of the Russian Federation.
If the applicant personally submits documents upon termination of activity and presents his passport at the same time, then his signature on the application does not need to be notarized.
In addition to the above actions, the individual entrepreneur must submit the last “liquidation” declaration and the necessary insurance reporting within the established time frame. By the time of filing, the payer must "pay off" for previous debts on undelivered declarations. That is, he should not have unsubmitted reporting for past periods.
For your information, KUDiR, paid tax receipts, duplicate documents, other financial statements must be kept for 4 years.
Deadlines for the submission of "liquidation", the last declarations for the entrepreneur upon termination of activity
The procedure for submitting the last tax reporting directly depends on the tax regime under which the individual entrepreneur worked.
For entrepreneurs, as established by the Tax Code of the Russian Federation, it is possible to work on the simplified tax system, OSNO, UTII, ESHN, PSN. (click to expand)
Tax regime | Deadlines for submission of final declarations |
Immediately, when submitting an application for the closure of the IFTS or before the 25th day of the month following the month of liquidation of the IP | |
2 declarations are submitted: · for personal income tax (up to 5 working days immediately after liquidation); VAT (until the 25th day of the next month after closing) |
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UTII | Until the 20th day of the month following the quarter in which activity was terminated |
ESHN | Until the 25th day after the month in which the entry was made on the liquidation of the IP in the USRIP |
Patent | No tax reporting required |
At the end of the activity, the applicant must complete and submit the same declaration forms that were submitted to them during the entrepreneurial activity.
Example 1. Deadlines for the submission of the last declaration upon liquidation of an IP on the simplified tax system
An individual entrepreneur on the simplified tax system, decides to stop doing business and, accordingly, presents the IFTS with his passport, application of the format No. P26001, and a receipt for the paid state duty.
On the basis of his appeal to the Unified State Register of Enterprises, an entry was made on the termination of business activities on November 20, 2018. Accordingly, the former entrepreneur must submit a declaration on the simplified tax system. He has the right to do this in the current or next month, but no later than 12/25/2018.
For your information, he could also submit a declaration when applying for closure. December 25 in this situation is the deadline for its submission to the IFTS.
Example 2. Submission of a "liquidation" declaration for UTII
IP Belov P. L., carrying out “imputed” activities, is removed from the tax register at the beginning of 2018. Based on the application submitted by him, an entry was made in the USRIP on the termination of activities, dated February 2.
As established by law, he must submit the last UTII declaration before the 20th day after the reporting quarter. Accordingly, in the situation under consideration, P. L. Belov must submit it to the Federal Tax Service before 04/20/2018 (after 1 quarter).
Filling out the declaration form, P. L. Belov must write down the code of the tax period. This is the code "51", since it closed in the 1st quarter of 2018.
Deregistration in off-budget funds upon liquidation of IP
If the entrepreneur worked without hired personnel, then this is where his “mission” ends. In addition to the submission of tax returns (declarations), he does not need to submit anything else. All that remains is to pay the obligatory contributions for the next 15 calendar years. days after the official closing date.
If employees worked with the individual entrepreneur, and he, respectively, is listed in the FIU and the FSS as an employer, then he needs to be deregistered in the funds.
The procedure for deregistration in off-budget funds is also different. Before applying to extra-budgetary funds, before submitting insurance reports, an individual entrepreneur must properly formalize the dismissal of employees, pay insurance premiums for them.
Important! The powers of the PFR (for the payment of mandatory contributions, filing reports) since 2017 have been transferred to the IFTS. Therefore, upon liquidation of an individual entrepreneur, the tax authority independently transfers the necessary information to the FIU.
That is, it can be said that upon liquidation, the IP is deregistered in the FIU “automatically”. This usually happens with the participation of the IFTS within 5 days after the official closing.
The payment and reporting of injury contributions is still the responsibility of the FSS. Therefore, upon liquidation, an individual entrepreneur must be deregistered by filing an application specifically with the FSS.
Submission of the last insurance reporting at the closure of IP
An individual entrepreneur with hired personnel must submit the last insurance statements during liquidation. Almost all forms, except for 2-NDFL, should be submitted to him before submitting an application for the termination of the activities of the IFTS.
Type of reporting | Features of submission to the supervisory authority |
RSV-1 (calculation of insurance fees) | The new format for calculating KND 1151111 is submitted by the Federal Tax Service Inspectorate before filing an application for termination of activities |
Help 2-NDFL on the income of each employee | A new form is submitted to the IFTS, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated 12/17/2018. Deadline: before April 1 of the year following the year of termination of activity as an individual entrepreneur |
Calculation of 6-NDFL on the income of all employees, as well as deductions made | IFTS presents a calculation for the period from the beginning of the year until the termination of activities |
Data on the insurance experience of employees in the form of SEV-STAZH | Filed by the FIU along with an inventory of EFA-1 until the day the entry is made in the USRIP on the closure of the IP |
Information about insured persons is provided in the CZV-M form | As is customary, this document format is submitted to the IP on a monthly basis until the moment of closing |
Calculation of paid contributions for injuries 4-FCC | It must be submitted to the FSS before the application for the closure of the IFTS |
All forms of documents are filled out with a special code that is used when closing an IP. It will be different for each type of reporting.
If the applicant violates the established procedure for filing reports relating to personnel, the execution of an already filed tax return may be refused.
How to draw up and submit a single tax declaration with simplification. Forms of a tax return for tax paid in connection with the application of the simplified tax system, the procedure for filling it out, as well as the format for submitting a tax return for tax.
Question: When closing an IP on the simplified tax system (without employees) in June 2018, what tax period code should be put in the declaration? And when filling out section 2.1.1, is it necessary to fill out lines 112, 113 (income was only 1 quarter).
Answer: When liquidating an IP in the Declaration on the simplified tax system, put down the tax period code "50".
If the IP had revenue only in the 1st quarter, then the amount of income received in the 1st quarter must be indicated on line 110. The same amount is duplicated on line 113, and lines 111-112 are filled with dashes.
Rationale
How to draw up and submit a single tax declaration with simplification
Section 2.1.1
Section 2.1.1 is intended to reflect income and payments that reduce the amount of a single tax or advance payment (insurance premiums, sick leave payments).
On line 102, indicate the sign of the taxpayer:
1 - if the organization or entrepreneur pays income to hired personnel;
2 - if the entrepreneur works without hired personnel and pays insurance premiums only for himself.
In lines 110-113, indicate the income for each reporting period: quarter, half year, nine months, year. Specify the data in cumulative total.
If in the middle of the year they stopped their activities on a simplified tax system, also indicate the income for the last reporting period on line 113. For example, if an organization ceased operations on a simplified tax system in March, the amount of income received in the first quarter must be indicated on line 110. The same amount is duplicated on line 113, and lines 111-112 are filled with dashes.
On approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax declaration for the tax paid in connection with the application of the simplified taxation system, in electronic form
Annex 1. Codes of tax periods
* This code is also used to designate the last tax period upon termination of activity as an individual entrepreneur;
An individual entrepreneur can renounce his status at any time on a voluntary basis. The reasons for this may be different: from non-competitiveness and non-recoupment of investments to business development and opening a company. The law establishes a certain procedure for the liquidation of an individual entrepreneur, in particular, the subject must submit an application in the prescribed form, pay the state duty for registration actions, report to the Pension Fund for employees and submit a liquidation declaration.
The liquidation declaration is submitted after the closure of the IP. Due to the fact that the entrepreneur has the right to terminate activities at any time, information is submitted regardless of the reporting period. The form and terms for submitting a declaration upon closing an IP vary depending on the taxation system.
Liquidation declaration for an entrepreneur on the simplified tax system
The simplified tax regime is very popular among entrepreneurs. When closing an IP, information is submitted in the form approved by the Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected] In accordance with Article 346.23 of the Tax Code, reporting is submitted before the twenty-fifth day of the month following the month in which the termination of activities occurred.
Instructions for filling out the form are spelled out in the mentioned departmental act. In general, the procedure for filling out the final declaration does not differ from the periodic reporting submitted using this form. Please note that the tax period code in this case is indicated by the number 50.
Liquidation reporting in the UTII mode
The form of the document is fixed in the Order dated July 4, 2014 No. MMV-7-3 / [email protected] The form is filled out taking into account the general requirements for periodically provided data. The due date is established by Article 346.31 of the Tax Code: no later than the twentieth day of the month following the month of liquidation of the individual entrepreneur. In the "Tax period" field, enter the code 50, and in the "Form of reorganization" field, enter the number 0 - the liquidation code. This will show the tax authorities that there will be no more reports on UTII from the subject.
It is important to note that upon termination of entrepreneurship before the expiration of the tax period, an individual entrepreneur has the opportunity not to pay tax for all 90 days. The mechanism for saving money in this case is realized precisely through the correct filling of the final report. The key point is a physical indicator that expresses the scale of the business in digital terms. In those months when the entrepreneur did not carry out activities, the physical indicator will be equal to 0, such a value will reset the basic profitability, and you will not have to overpay VAT.
Final reporting for DOS
The reporting data form in form 3 - personal income tax was approved by Order of the Federal Tax Service dated November 25, 2015 No. ММВ-7-11 / [email protected] Information must be submitted no later than five working days after the closing of the business (Article 227 of the Tax Code).
Income tax must be paid no later than fifteen calendar days from the date of submission of the declaration.
In addition, if the entrepreneur has an obligation to pay VAT, information on value added tax is submitted in the form established by departmental Order No. MMV-7-3 of October 29, 2014 [email protected], before the twenty-fifth day of the month following the quarter, making an entry in the USRIP.
Liquidation Declaration under ESHN
The form is established by Order of the Federal Tax Service of Russia dated February 01, 2016 N ММВ-7-3 / [email protected] Information is submitted to the tax office before the twenty-fifth day of the month following the month of termination of commerce. The title page indicates the digital code 96, which indicates the last tax period upon closing the IP. Otherwise, the procedure for filling out the form does not differ from regular reporting.
Termination of activity by an entrepreneur applying SPE
Individual entrepreneurs operating in this mode are completely exempt from submitting declarations, both regular and final. The tax period in case of renunciation of entrepreneurial status (until the patent expires) is the time from the start of the patent system until the entry is made in the Register. The subject may be obliged to pay an additional tax amount or, conversely, overpay in connection with the recalculation based on the actual period of activity in calendar days (Letter of the Ministry of Finance of Russia dated October 15, 2013 No. 03-11-12 / 42971).
If an additional payment is required, the payment must be made within the time limits fixed in the patent. If there is an overpayment, the tax inspectorate can offset against other taxes or return the overpaid funds.
Filling out the liquidation declaration is not a complicated procedure. The forms, procedure and deadlines for such delivery are specified in detail in the legislation. However, when preparing the final tax reporting, it is worth acting carefully and prudently in order to avoid problems with the tax authorities after the IP is closed.
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