The agency has published a list of inactive taxpayers. Territorial tax authorities will be able to initiate the forced liquidation process 30 days after the official publication of this list.
During this period, creditors and other interested parties can submit applications to the tax authorities. This may suspend the liquidation or registration annulment process if there are legal grounds or additional questions arise.
In this regard, the State Tax Service provides clarifications on how to terminate the activities of an individual entrepreneur.
1
To liquidate an IE, it is necessary to contact the tax authority at the place of registration with an application for the cessation of entrepreneurial activity.
The following documents should be attached to this application:
— application for the annulment of taxpayer registration (form DOC STI-164);
— identification document;
— liquidation reports on taxes and insurance contributions, as well as a unified tax declaration, if the IE is not exempt from its submission.
If the entrepreneur uses cash register equipment, it must also be deregistered, and a certificate from the technical service center should be provided.
After the application is submitted, a check of tax reporting and transaction activity is carried out. If there are no tax liabilities, the tax authority will make a decision on liquidation and notify the taxpayer within 15 working days.
2
If risks of tax liabilities are identified, a field tax audit is appointed, after which a decision on liquidation is made.
It is important to note that without completing the process of cessation of activities, the entrepreneur will not be able to register a new IE.
No reporting is required if there are no data on tax reports, except for the tax declaration.
3
IEs exempt from submitting tax declarations according to tax legislation are also not required to submit them upon termination of their activities. This applies to:
— entrepreneurs operating in trade zones with special regimes;
— those using a unified tax with zero rates or rates of 0.1%, 0.5%, and 1%;
— those working under a patent;
— those registered as peasant (farm) households without the formation of a legal entity.
The State Tax Service strongly recommends that individual entrepreneurs timely complete the liquidation process to avoid possible additional liabilities.
