We help you to close your business!!!!
The cost of the service of termination of business activity of SPD FOP in 2020 ( liquidation )
- 900 UAH.
The service is provided by the city. Kiev and all of Ukraine.
Do not stand for 3 days in queues in each instance !!!
The service includes:
Drawing up, filing an application for termination of entrepreneurial activity (application for closure) to the state registrar at the place of residence.
Entry in the Unified State Register of the Unified State Register record on the termination of business activity SPD FO-P ( liquidation, closure ).
Notification of the tax inspectorate on making an entry in the Unified State Register of Entrepreneurial Activity (liquidation, closure of SPD FO-P).
Notification of the Pension Fund on entering information on termination of entrepreneurial activity (closing of SPD FO-P) into the Unified State Register (USR).
Term - 3-5 days.
!!! Termination of entrepreneurial activity does not exempt you from deregistration in the tax and pension funds and the relevant inspections. The cost of the service to close the SPD with support in the tax and pension from 6000 UAH + possible penalties and additional taxes.
What you need to do / do not do after making a record in the UDR on the termination of business activities:
1. You do not need to go anywhere else and submit any applications. The State Registrar automatically sends information about the closure of SPD FO-P to the tax office, pension fund and statistics. (par. 2 and par. 3. p. 2. article 12 of the Law "On State Registration".) If the tax office or the pension office did not receive it - it is not your problem, but theirs - let them look for it!!!!. Nobody has the right to apply penalties for this!!!!.
2. Notification of the registrar of the termination of entrepreneurial activity is the basis for deregistration of you from the tax and pension fund. No additional applications are submitted. ( p. 3. article 12 of the Law "On State Registration").
3. REPORTS. Do not forget that all reports can be sent by mail.
Single tax report. The last reporting period - the period in which the tax office receives from the state registrar a notice of closure of SPD FO-P (p. 294.6 of the Tax Code).
What it means:
1 and 2 groups of unitholders must file the last annual report for the year in which they closed the SPD FO-P. Example: Liquidation from January 1 to December 31, 2018 - the report for 2018 is filed from January 01, 2019 to February 28, 2019. No reports are filed thereafter.
Group 3 unitholders are required to file the last report for the quarter in which they closed the SPD FO-P. Example: Liquidation from January 1 to March 31, 2018 - the report for the 1st quarter of 2018 is filed from before May 09, 2018. No reports are filed thereafter.
Single contribution report. All entrepreneurs: those who are on the unified, and those who are on the general system, submit a liquidation report for the period from January 01 of the current year to the date of liquidation (Abs. 5 ч. 8 of Art. 9 of the Law "On single contribution" and paragraph 8 of Section III of the Procedure for the formation and submission of the report on single contribution)). ). The legislation does not stipulate the deadline for filing such a report, but logic suggests that the last day for filing such a report is February 9 of the following year.
Then the reports are not filed.
Sample of filling in a liquidation report on single contribution >>>>>>.
All forms of single contribution reports on our page >>>>>>.
Reports of entrepreneurs under the general system:
Such entrepreneurs are obliged to file a TAX DECLARATION for the last reporting period, which shows only income from business activities. The declaration is submitted within 30 calendar days from the date of state registration of the termination of entrepreneurial activity (p. 177.11. of the Tax Code).
The last reporting period is the period from January 01 to the last day of the month in which the entry on termination of entrepreneurial activity was made in the UDR. (Clause 177.11 of the Tax Code).
4. Single tax and single contribution.
Single tax Accrued until the end of the month in which you closed your SPD FO-P.
SINGLE CONTRIBUTION:
Unitholders - until the end of the month in which the closing of the SPD occurred, everyone must pay the single contribution.
Common system - as of today, by law, everyone must pay single contribution.
5. Deregistration from the tax and pension fund.
Indeed, it is necessary to deregister. But, no legislative act does not oblige you to do it immediately. Moreover, you are not obliged to beg your inspector to take you off the tax register.
MY TIP: "Relax and enjoy life".
From the moment you make an entry in the UDR about the termination of business activity, the problem of deregistration goes from the category of "your problem" to the category of "headache" of your tax inspection. Let them chase you and ask them to come for an audit. If you have done everything that I wrote above, and do not have large underpayments to the budget (more than a couple thousand UAH), then the maximum of what the tax office - a couple of times call and parrot, and in life, 90% of cases, do not even call.
For your penny fines no one will run and look for you - they just do not have neither forces nor people for this.
Remember: no one will arrest you, put you in jail, or ban you from traveling abroad if you do everything as I described above. Unless, of course, you do not have many thousands of dollars in underpayment of taxes!!!!
Attention!!! You can resume your entrepreneurial activity at any time ordering from us the service of registration of SPD FOP >>>>>>.
Documents:
1.
Answers to questions:
Moderator reserves the right not to answer questions that are far from the topic covered on this page, and questions that require a deep detailed answer.
On such questions you can address for legal advice to our attorneys>>>>.
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Questions on general issues of conducting business of SPD FO-P on the unified tax are moderated on the page Unified tax for entrepreneurs SPD FO-P >>>>>>.
Questions related to reporting by entrepreneurs, deadlines for reporting and fines - Reporting of entrepreneurs on the single tax >>>>>>.