HOW IS THE RIGHT TO APPEAR THE ACTIVITY OF A PHYSICAL PERSON-BUSINESS?
- Submit a statement to the state registrar (the FOP is transferred to a state terminated within 24 hours).
- Submit an application for refusal from the simplified taxation system to the DFS office at the place of registration (for a FOP on a single tax).
- Pay DPS authority at the place of registration for proper taxes and fees:
- FOP on the general tax system: PIT and military fee on the basis of reported reporting;
- FOP at the Unified Tax (Groups 1 and 2): advance payments specified in the liquidation declaration of the payer of the EP;
- FOP on the Unified Tax (Group 3): tax obligations are specified in the liquidation declaration of the payer of the EP.
To report to the DFS body at the registered office of the FOP:
- FOP on the general tax system: a liquidation declaration of property status and income (for the period from the day following the day of the end of the previous basic tax (reporting) period until the last day of the calendar month in which the state registration of the termination of business activity was conducted);
- FOP for the Single Tax (Groups 1, 2, 3): the liquidation declaration of the payer of the EP (30 days from the registration of the termination of business activity.
- To pay a single social contribution (ECV) – for the whole month, which includes a report on the CES, inclusive. If there is a debt to pay CSP for previous periods – pay an existing debt.
- Submit an ECV report.
- Submit a VAT return (for VAT payers).
- Close the settlement account of a FOP in a banking institution and receive an account statement on the movement of funds for further submission to the DFS (for the entire period of the FOP)
- Prepare documentation for the verification of the correctness of the calculation of taxes and fees for the entire period of work of the company.
- The final step is to remove records from the DFS.
Author: Anatoly Perepelchenko