After you change the Tax code and introduction of an innovation, in which even non-working businessmen have to pay taxes, the Ukrainians began to actively close their businesses. And it turned out that to close the SAP is much more complicated than open! To understand the complexities of this process will help us lawyer Tatyana Yasinskaya.
The first step — applying to the state Registrar. Physical person-entrepreneur submits it in the form of 12, you need to present and ID. “The state Registrar within 24 hours making the information in the Unified state register of legal entities, directs the data to the tax, PF,” — says Yasinskaya.
The second step is the removal of the tax. The application was submitted after which the SFS cancels the status of single tax payer in the Register of taxpayers. As a rule, closes on SPD when it receives from the state Registrar a notice of state registration of such termination. “And at the time of submission of the application to the state Registrar FLP must pay the single tax and ERUs, if it is on the simplified system. ERUs shall be paid if the businessman worked on a common system. Thus it is necessary to pay month to month. For example, if the application is filed 2 Feb, you need to pay all of February,” says Yasinskaya. According to her, although the date of deregistration, the SFS is considered the day of receipt of information on state registration of termination of activity of the businessman will not be removed from the register, if you have debts on taxes.
You need to file in the GFS reports. “Is the annual tax return. That is, PE 1-2 groups submit reports within 60 calendar days after the end of the reporting period, and the payers of the 3rd group — 40 days. Declaration is submitted in paper form, hand-signed “Liquidation”, — said the lawyer.
After the SFS check businessman: on the timeliness of income Declaration, tax payment, reporting.
The third step is to remove the SAP from the register in PF. When the state Registrar is notified, 10 days PF checks of the single contribution payer. “Checks, whether there are employees and paid a single fee,” says Yasinskaya. If the FLP has no employees, is served in the PF report on amounts of accrued single contribution for the period of work in the reporting year, a copy of the inspection report the tax, carry out the last calculation. Lawyers say that the authorities may not inspect business when, for example, he has provided zero accountability. The date of deregistration shall be the date of entry in the Register of policyholders.