IP closure

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  1. Checking the coordination plan
  2. Dismissal of workers
  3. Application submission
  4. We notify the authorities of the closure
  5. We publish information about liquidation
  6. Inventory
  7. Creditors Notice
  8. Inspection of the Inspectorate of the Ministry of Taxes and the Federal Tax Service, Belgosstrakh
  9. Settlement with creditors and debtors
  10. Submission of documents to the archive
  11. Submission of documents to the registration authority
  12. Exclusion from the USR

So, for one reason or another, you have decided to stop carrying out activities as an individual entrepreneur. To do this, you need to comply with the procedure for liquidating an individual entrepreneur established by law. Unfortunately, it will not be possible to close the IP in one day. In practice, the entire procedure for terminating an individual entrepreneur takes 3 months or more.

Let us consider the “ideal” algorithm for terminating the activity of an individual entrepreneur by the decision of the entrepreneur himself (when the individual entrepreneur does not have difficulties with repaying debt to creditors and does not need to initiate an economic insolvency procedure).

1. Checking the coordination plan on the KGC website (are you included in the plan?)

 

Until 2019, there will be no inspections within the framework of the coordination plan. 

Before submitting the necessary documents to the registration authority, check whether you are included in the coordination plan of control activities.

The coordination plan is a list of organizations, in respect of which the authorized government agencies will be audited within the specified time frame.

You can get acquainted with the coordination plan for the next six months on the website of the State Control Committee of the Republic of Belarus. The document in question (for the city of Minsk and regions) is publicly available on the Internet and is available at the link: http://www.kgk.gov.by/ru/coordination-plans-ru/.

If you are there, then you will have to wait for the conduct and completion of the scheduled inspection, because you cannot terminate your activities before the completion of such an inspection due to an outright prohibition of legislation.

If you are not in the plan, we go further according to the algorithm.

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2. Dismissal of workers

We dismiss in accordance with the requirements of the legislation of individuals attracted under labor and civil contracts.

If the individual entrepreneur did not attract any of the employees, we skip this step. You can read more about dismissal in case of liquidation. here, as well as find the necessary documents.

3. Submission of an application for termination of activities to the registration authority

There are 2 possible options:

  1. SP personally submits statement to the registration authority;
  2. instead of an individual entrepreneur, this is done by an authorized person on the basis of a power of attorney issued by the individual entrepreneur to this person.

In any case, the application is submitted by personal appeal.

The application contains information:

  • on the procedure and timing of the termination of the IP;
  • on the involvement of individual entrepreneurs under labor agreements (contracts) and civil law contracts.

The term for termination of activities in the application cannot be less than 3 months and must not exceed 9 months.

The submitted application must be signed by the individual entrepreneur.

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4. Notification of other authorities about the closure of the IP

What does the registration authority do next with the statement on the termination of the IP activity?

The registering authority no later than the next working day submits information to the Ministry of Justice that you are terminating the activity of the individual entrepreneur.

The Ministry of Justice, in turn, promptly includes such information in the Unified State Register of Legal Entities and Individual Entrepreneurs (can be checked on the website http://egr.gov.by/egrn/index.jsp?content=Find, in the column "Status" the entry "Is in the state of liquidation" is entered).

Moreover, the Ministry of Justice sends to all interested bodies a notice of the beginning of the IP liquidation procedure:

  • MNS;
  • customs;
  • FSZN;
  • Belgosstrakh;
  • territorial archives of local executive committees.

5. Publication of information about liquidation on the website http://justbel.info/

All the information you need can be found on the website http://justbel.info/pages/liquidation-info.

The procedure is as follows:

  • we pay for the ad placement.

The cost of the ad is 9 BYN. rubles (with VAT 20% inclusive).

This can be done at any bank or post office.

Payment details below:

Institution "Editorial office of the journal" Justice of Belarus ", UNP 101473130

220004, Minsk, st. Kalvariyskaya, 1/1, room 703

Account 3015000000873 in JSC "ASB Belarusbank",

Code 153001795

220089, Minsk, Dzerzhinsky avenue, 18.

  • we fill out an application for publication of information on the liquidation of an individual entrepreneur:

There are 3 ways to send an application:

  1. fill out an application online: https://justbel.info/liquidation/makerequest (do not forget to indicate the number of the payment order (cash register receipt, receipt);
  2. fill out an application in doc format and send it along with a copy of the receipt using one of the specified communication methods:

- fax: + 375 17 306-53-69, +375 17 200-02-46;

- e-mail: justbel@tut.by;

- mailing address: 220004, Minsk, st. Kalvariyskaya, 1/1, room 703.

  1. come to the office in person and fill out the application form on the spot.

Address: Minsk, st. Kalvariyskaya, 1/1, room 703.

The information will already be on the journal's website no later than 18-00 of the next working day.

The information about the liquidation posted on the journal's website will later be published in the next issue of the supplement to the legal scientific-practical journal “Justice of Belarus”.

Is it possible not to publish information on the site?

The publication of information about the liquidation of an individual entrepreneur on the website is obligatory, since information about the liquidation posted on the journal's website will confirm the fact of their publication when the registering authority makes a decision to make an entry in the USR on the exclusion of an individual entrepreneur from it.

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6. Taking inventory

We carry out an inventory of all property of the individual entrepreneur and the obligations of the individual entrepreneur. Based on the results of the inventory, an act is drawn up.

7. Notification of creditors

We send creditors a notice of the termination of the IP, in which we indicate the date of publication of information on the termination of the IP and the deadline for filing creditors' claims (2 months, as long as possible).

Notification of creditors is necessary so that, in the event of an individual entrepreneur's debt to them, they present creditors' claims to the individual entrepreneur.

8. Inspection of the Inspectorate of the Ministry of Taxes and the Federal Tax Service, Belgosstrakh

We have already said in Step 3 * that the Ministry of Justice sends to all interested bodies a notice of the termination of your activity as an individual entrepreneur.

Within 30 working days from the date of receipt of such a notification, the interested authorities send to the registering authority a certificate of the absence of debt:

tax authorities - a certificate of the presence (absence) of debt to the budget;

FSZN - a certificate of the presence (absence) of debt to this Fund;

customs authorities - a certificate of the presence (absence) of debt to the budget and information on the presence (absence) of obligations that have not been terminated to the customs authorities;

Belgosstrakh - a certificate of the presence (absence) of debt on compulsory insurance against industrial accidents and occupational diseases.

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9. Settlement with creditors, collection of receivables

Creditors, having received a notification from the SP about the termination of activities, send the claims of the IP creditors.

Based on the creditors' claims against the individual entrepreneur, register of creditors' claims.

After that, the individual entrepreneur pays off the existing debt to its creditors, and also collects accounts receivable from its debtors.

10. Submission of documents to the archive

Reception and storage of documents is carried out by territorial (city or district) archives of local executive committees. It is there that we must submit all the necessary documents, including documents on personnel, confirming the length of service and remuneration of employees.

By the example of Minsk: documents are transferred to the State Institution “Minsk City Archives” (Minsk, Beruta str., 20, tel. 256-16-67, 256-16-68). 

Individual entrepreneurs transfer the following documents to the archive:

  • copy of the registration certificate;
  • staffing tables and changes to them;
  • orders of individual entrepreneurs on personnel (on the admission and dismissal of employees), in the absence - labor contracts;
  • payroll or personal account cards.

The rules for processing and transferring documents must be clarified at the archival institution where the documents will be submitted.

To prepare documents for submission to the archive on a contractual basis, it is possible to involve the archive's employees.

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11. Submission of documents to the registration authority for exclusion from the USR

The final package of necessary documents to the registration authority looks like this:

  • seals (if the SP did not produce seals - a statement about their non-production; if the seals are lost - information about the publication of announcements about their loss);
  • the original of the certificate of state registration of the individual entrepreneur (if the original is lost or lost - a statement about its loss with the attachment of information about the publication of the announcement of the loss);
  • notification of the completion of the process of termination of the IP (we indicate information about the completion of settlements with creditors and the absence of accounts payable).
  • the relevant archive provides information on the deposit of documents, including personnel, confirming the length of service and remuneration of employees of a business entity.

12. Exclusion from the USR

The SP has no debt. All documents are provided. СThe corresponding archive contains information about the deposit of documents. 

And now the registering authority has no choice but to:

  • make a decision on making an entry in the USR on the exclusion of individual entrepreneurs;
  • submit information to the Ministry of Justice to be included in the USR;
  • report the liquidation of the individual entrepreneur to the tax authorities, the Federal Social Security Service, state statistics, Belgosstrakh within three working days from the date of making an entry in the USR.

The last two actions are performed by the registering authority within 3 working days after the first action is taken.

The Ministry of Justice enters into the USR information on the exclusion of an individual entrepreneur from it. The date of exclusion from the USR will be the date of the relevant decision by the registering authority. Accordingly, the SP is considered to have completely and properly ceased operations from that date.

You can check the information about the exclusion from the USR by the link http://egr.gov.by/egrn/index.jsp?content=Find (in the column "Status" there will be an entry "excluded from the USR", in the column "Date of exclusion" the date of termination of the IP will be indicated).

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Did you see the coveted entry "excluded from the USR"? 

Congratulations! YOU have successfully closed the IP!

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