ALGORITHM OF ACTION OF A PHYSICAL PERSON OF THE ENTERPRISE AFTER CLOSING ENTERPRISE ACTIVITY

Step 1. Addressing the state registrar.

Submit the application form for the termination of business activity to the state registrar at the place of registration.

Step 2. Submit tax reports to the tax inspectorate.

FOP on the general system of taxation - a declaration of property status and income, FOP "uproschentsy" - a single tax payer's declaration. Also, the single contribution report and the VAT declaration are for VAT payers.

Step 3. Conduct final calculations with the budget.

Pay a single tax and ECU for the month in which the application was submitted to the state registrar. If no taxes and fees were paid in previous periods - it is also necessary to pay.

Step 4. Close the current bank account.

In order to close the account, the FPU submits to the banking institution a relevant application in an arbitrary form or an application of the established standard.

Step 5. Withdrawals from the controlling bodies.

In accordance with the current legislation, the controlling bodies conduct checks of taxpayers on the correctness of the calculation of taxes and fees. In case of submission of the required reporting, absence of tax arrears, the FOP is removed from the accounts in the DFS.