Article 22.3. Order state registration upon termination an individual activities as individual entrepreneur

1. State registration upon termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:

a) an application for state registration signed by the applicant in a form approved by the authorized Government Russian Federation federal body executive branch;

c) a document confirming submission to the territorial body Pension Fund Russian Federation information in accordance with subparagraphs 1 - 8 of paragraph 2 of Article 6 and paragraph 2 of Article 11 of the Federal Law "On individual (personalized) registration in the compulsory pension insurance system" and in accordance with Part 4 of Article 9 of the Federal Law "On additional insurance contributions for funded pension and state support formation of pension savings." If the document provided for in this subparagraph is not submitted by the applicant, the specified document (the information contained in it) is provided at the interdepartmental request of the registering authority by the relevant territorial body of the Pension Fund of the Russian Federation in electronic form in the manner and within the time limits established by the Government of the Russian Federation.

2. State registration upon termination of the activities of an individual as an individual entrepreneur in connection with the death of this person is carried out on the basis of information received by the registering authority in the manner established by the legislation of the Russian Federation about the state registration of the death of this person.

3. State registration when an individual terminates his activities as an individual entrepreneur in connection with a court decision declaring him insolvent (bankrupt) is carried out on the basis of a copy of the court decision declaring him insolvent (bankrupt), received by the registration authority from the arbitration court by sending the specified copies of the court decision by registered mail with return receipt requested or in electronic form using information and telecommunication networks, including the Internet.

4. State registration when an individual terminates his activities as an individual entrepreneur forcibly by a court decision is carried out on the basis of the information received by the registration body from the arbitration court by sending it by registered mail with return receipt requested or in electronic form using information and telecommunication networks, including including the Internet, copies of the court decision to terminate the activities of this person as an individual entrepreneur forcibly.

5. State registration when an individual terminates his activities as an individual entrepreneur in connection with the entry into force of a court verdict, which sentenced him to deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of a document received by the registration authority in the manner established by the Government of the Russian Federation information about the entry into force of the said court verdict.

6. State registration upon termination by an individual of activities as an individual entrepreneur in connection with the cancellation of a document confirming the right of this person to reside temporarily or permanently in the Russian Federation, or the expiration of the validity period of the specified document is carried out on the basis of a document received by the registration authority in the manner established by the Government of the Russian Federation information about the cancellation of the specified document or on the basis of the expiration of its validity period, taking into account those contained in state register information about such a period.

7. Submission of documents for state registration when an individual terminates his activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out in the manner provided for in Article 9

8. State registration when an individual ceases to operate as an individual entrepreneur is carried out within the time limits provided for in Article 8 of this Federal Law.

9. The state registration of an individual as an individual entrepreneur loses force after making an entry about this in the unified state register of individual entrepreneurs, except for the cases provided for in paragraphs 10 and this article.

10. In the event of the death of an individual registered as an individual entrepreneur, his court declaring him insolvent (bankrupt), the forcible termination by a court decision of his activities as an individual entrepreneur, the entry into force of a court verdict by which he was sentenced to deprivation of rights engage in entrepreneurial activity for a certain period of time, the state registration of such a person as an individual entrepreneur loses force from the moment of his death, a court decision to declare him insolvent (bankrupt) or to forcibly terminate his activities as an individual entrepreneur, the entry into force of the said court verdict.

11. In the event of cancellation of a document confirming the right of a foreign citizen or stateless person to reside temporarily or permanently in the Russian Federation, or the expiration of the specified document, the state registration of the citizen’s or person’s data as an individual entrepreneur loses force from the date of cancellation of the specified document or the expiration of its term actions.

Article 22.3. The procedure for state registration upon termination by an individual of activities as an individual entrepreneur
[Law “On State Registration legal entities and individual entrepreneurs"] [Article 22.3]

1. State registration upon termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:

a) an application for state registration signed by the applicant in the form approved by the federal executive body authorized by the Government of the Russian Federation;

(as amended by Federal Law No. 160-FZ of July 23, 2008)

b) payment document state duty;

c) a document confirming the submission to the territorial body of the Pension Fund of the Russian Federation of information in accordance with subparagraphs 1 - 8 of paragraph 2 of Article 6 and paragraph 2 of Article 11 of the Federal Law “On individual (personalized) accounting in the compulsory pension insurance system” and in accordance with part 4 of Article 9 of the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” If the document provided for in this subparagraph is not submitted by the applicant, the specified document (the information contained in it) is provided at the interdepartmental request of the registration authority by the relevant territorial body of the Pension Fund of the Russian Federation in electronic form in the manner and within the time frame established by the Government of the Russian Federation.

(clause “c” was introduced by Federal Law dated July 19, 2007 N 140-FZ, as amended by Federal Laws dated April 30, 2008 N 55-FZ, dated July 27, 2010 N 227-FZ, dated December 3, 2011 N 383-FZ, dated July 21, 2014 N 216-FZ)

2. State registration upon termination of the activities of an individual as an individual entrepreneur in connection with the death of this person is carried out on the basis of information received by the registering authority in the manner established by the legislation of the Russian Federation about the state registration of the death of this person.

3. State registration when an individual terminates his activities as an individual entrepreneur in connection with a court decision declaring him insolvent (bankrupt) is carried out on the basis of a copy of the court decision declaring him insolvent (bankrupt), received by the registration authority from the arbitration court by sending the specified copies of the court decision by registered mail with return receipt requested or in electronic form using public information and telecommunication networks, including the Internet.

4. State registration when an individual terminates his activities as an individual entrepreneur forcibly by a court decision is carried out on the basis of the information received by the registration body from the arbitration court by sending by registered mail with return receipt requested or in electronic form using public information and telecommunication networks, including the Internet, copies of the court decision to terminate the activities of this person as an individual entrepreneur forcibly.

(as amended by Federal Law dated July 1, 2011 N 169-FZ)

5. State registration when an individual terminates his activities as an individual entrepreneur in connection with the entry into force of a court verdict, which sentenced him to deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of a document received by the registration authority in the manner established by the Government of the Russian Federation information about the entry into force of the said court verdict.

6. State registration upon termination by an individual of activities as an individual entrepreneur in connection with the cancellation of a document confirming the right of this person to reside temporarily or permanently in the Russian Federation, or the expiration of the validity period of the specified document, is carried out on the basis of a document received by the registration authority in the manner established by the Government of the Russian Federation information about the cancellation of the specified document or on the basis of the expiration of its validity period, taking into account information about such period contained in the state register.

(as amended by Federal Laws dated July 23, 2008 N 160-FZ, dated July 1, 2011 N 169-FZ)

7. Submission of documents for state registration when an individual ceases to operate as an individual entrepreneur in connection with his decision to terminate this activity is carried out in the manner prescribed by Article 9 of this Federal Law.

8. State registration when an individual ceases to operate as an individual entrepreneur is carried out within the time limits provided for in Article 8 of this Federal Law.

9. The state registration of an individual as an individual entrepreneur loses force after making an entry about this in the unified state register of individual entrepreneurs, except for the cases provided for in paragraphs 10 and 11 of this article.

10. In the event of the death of an individual registered as an individual entrepreneur, his court declaring him insolvent (bankrupt), the forcible termination by a court decision of his activities as an individual entrepreneur, the entry into force of a court verdict by which he was sentenced to deprivation of rights engage in entrepreneurial activity for a certain period of time, the state registration of such a person as an individual entrepreneur loses force from the moment of his death, a court decision to declare him insolvent (bankrupt) or to forcibly terminate his activities as an individual entrepreneur, the entry into force of the said court verdict.

11. In the event of cancellation of a document confirming the right of a foreign citizen or stateless person to reside temporarily or permanently in the Russian Federation, or the expiration of the specified document, the state registration of the citizen’s or person’s data as an individual entrepreneur loses force from the date of cancellation of the specified document or the expiration of its term actions.

1 comment on the entry “Article 22.3 Law on Legal Entities and Entrepreneurs. The procedure for state registration upon termination by an individual of activities as an individual entrepreneur”

Commentary to Article 22.3 of the Federal Law of August 8, 2011 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”: The procedure for state registration when an individual ceases to operate as an individual entrepreneur

1. The commented article determines the procedure for state registration when an individual ceases to operate as an individual entrepreneur. An individual entrepreneur can terminate its activities either voluntarily in accordance with the rules of clause 1, or forcibly on the grounds specified in clauses 3 - 6, 11 of the commented article. The activity of a citizen as an individual entrepreneur is also terminated in connection with his death in accordance with the rules contained in clauses 2, 10 of the commented article.
The rules of the Unified State Register of Individual Entrepreneurs name the following grounds for making a record of state registration in the Unified State Register of Individual Entrepreneurs when an individual ceases to operate as an individual entrepreneur:
— a statement from an individual about his decision to terminate his activities as an individual entrepreneur;
- information about the death or recognition by the court as deceased of an individual registered as an individual entrepreneur, submitted in the manner established by clause 3 of Art. 85 Tax Code of the Russian Federation;
— a copy of the court decision declaring the individual entrepreneur bankrupt;
— a copy of the court decision to forcibly terminate the activities of the individual entrepreneur;
— a copy of the final verdict, ruling or court order imposing a penalty in the form of depriving an individual of the right to engage in entrepreneurial activity for a certain period;
— information about the cancellation or expiration of a document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the territory of the Russian Federation.
Paragraph 1 of the commented article establishes a list of documents that must be submitted to the registration authority for state registration in the event of an individual’s voluntary termination of activities as an individual entrepreneur. Let's look at this list.
Application for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity.
The specified application is filled out according to form P26001, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439. Recommendations for filling out the application are contained in the Order of the Federal tax service dated November 1, 2004 N SAE-3-09/16@ “On methodological explanations for filling out document forms used for state registration of a legal entity and individual entrepreneur.”
Receipt for payment of state duty.
By virtue of clause 7, part 1, art. 333.33 of the Tax Code of the Russian Federation, for state registration of termination by an individual of activities as an individual entrepreneur, a state fee in the amount of 160 rubles is charged.
Certificate from the Pension Fund of the Russian Federation.
The specified certificate confirms the submission of information to the territorial body of the Pension Fund of the Russian Federation in accordance with subparagraph. 1 - 8 hours 2 tbsp. 6 and part 2 of Art. 11 Federal Law “On individual (personalized) accounting in the compulsory pension insurance system” and in accordance with Part 4 of Art. 9 Federal Law of April 30, 2008 N 56-FZ.
The obligation to submit this certificate to the registration authority rests with the applicant. But if the certificate was not submitted by the applicant, then it is provided by the relevant territorial body of the Pension Fund of the Russian Federation in electronic form at the interdepartmental request of the registering authority. The submission of this certificate is carried out by the Pension Fund of the Russian Federation within 2 working days following the day of receipt of the interdepartmental request of the registering authority in accordance with the Rules for submitting documents in electronic form (see commentary to Article 4 of the Law).
2. According to Art. 12 of the Federal Law of November 15, 1997 N 143-FZ “On Acts of Civil Status”, the head of the civil registration authority reports information on the state registration of death to the following authorities:
— body of social protection of the population;
— tax authority;
— registration authority;
— body of the Pension Fund of the Russian Federation;
- organ of the Foundation social insurance RF;
— territorial compulsory health insurance fund.
By virtue of clause 2 of the commented article, the basis for making a record in the Unified State Register of Individual Entrepreneurs about the state registration of the termination of activities by an individual as an individual entrepreneur is the decision on the state registration of the termination of activities by an individual as an individual entrepreneur, adopted by the registration authority based on the submitted documents. The rules of the Unified State Register of Individual Entrepreneurs establish that the registration authority makes this decision on the basis of information about the death or recognition by the court as deceased of an individual registered as an individual entrepreneur, in the manner established by clause 3 of Art. 85 of the Tax Code of the Russian Federation, which states that bodies carrying out civil registration of individuals are required to report the facts of death of individuals to the tax authorities at their location within 10 days after the date of registration.
3. Part 3 of Art. 216 of the Federal Law “On Insolvency (Bankruptcy)”, the legislator obliged the arbitration court to send a copy of the decision to declare an individual entrepreneur bankrupt and to open bankruptcy proceedings to the registration authority. According to the amendments made to paragraph 3 of the commented article by Federal Law No. 169-FZ of July 1, 2011, the arbitration court can send the specified document to the registration authority in two ways:
— by registered mail with acknowledgment of delivery;

According to Part 1 of Art. 216 of the Federal Law “On Insolvency (Bankruptcy)”, from the moment the arbitration court makes a decision to declare an individual entrepreneur bankrupt and to open bankruptcy proceedings, the state registration of a citizen as an individual entrepreneur becomes invalid, and the licenses issued to him to operate individual species entrepreneurial activity.
It should be noted that the Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 51 of June 30, 2011 “On the consideration of bankruptcy cases of individual entrepreneurs” indicated that if the status of an individual entrepreneur was lost by the debtor after filing an application with the court to declare him bankrupt and before the decision was made in a bankruptcy case, then in this case the proceedings are not subject to termination. But declaring the debtor bankrupt in this case does not entail the consequences provided for in paragraph 1 of Art. 216 Federal Law “On Insolvency (Bankruptcy)”. Similar conclusions were made by other courts (see, for example, Determination of the Supreme Arbitration Court of the Russian Federation dated August 1, 2011 No. VAS-9648/11 in case No. A71-4276/2010G26, Resolution of the Federal Antimonopoly Service of the North-Western District dated July 6, 2011 No. A13-4702/2009).
4. Paragraph 4 of the commented article establishes the procedure for state registration in case of forced termination of the activities of an individual entrepreneur. Registration in this case is carried out on the basis of a copy of the court decision on compulsory termination of a person’s activities as an individual entrepreneur. Such a document is submitted to the registration authority by the arbitration court in the following ways:
- by sending by registered mail with acknowledgment of receipt;
— in electronic form using public information and telecommunication networks, including the Internet.
5. According to Part 5 of the Rules for Submitting Documents in Electronic Form, submitting information to the registration authority about the entry into force of a court decision by which an individual operating as an individual entrepreneur has been sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period is carried out as a criminal offense. executive inspection within 5 working days from the date of entry into force of the said court decision (see commentary to Article 4 of the Law).
6. According to Part 8 of the Rules for Submitting Documents in Electronic Form, submission to the registration authority of information on the cancellation of a document confirming the right of an individual operating as an individual entrepreneur to reside temporarily or permanently in the Russian Federation is carried out by the federal executive body in the field of migration within 5 working days from the date of the decision to cancel the specified document (see commentary to Article 4 of the Law).
7. Paragraph 7 of the commented article refers to Art. 9 of the Law. Thus, the submission of documents for state registration when an individual terminates his activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out according to general rules. Documents can be sent in the following ways:
— by post with declared value and inventory of the investment;
- submitted directly to the registration authority;
— sent in the form of electronic documents using public information and telecommunication networks, including the Internet (website of the Federal Tax Service of the Russian Federation), including the Unified Portal of State and Municipal Services.
When terminating his activities as an individual entrepreneur, a citizen must pay off all debts to the budget and submit reports established by law. It is also necessary to close bank accounts (opened for individual entrepreneurs) and notify the tax authority and extra-budgetary funds about this.
After state registration, the registering authority issues the citizen a certificate of state registration in the form P65001, which is approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439, and an extract from the Unified State Register of Individual Entrepreneurs. Next, the registering authority interacts by exchanging electronic documents with extra-budgetary funds and statistical bodies in accordance with the Rules for the submission of documents in electronic form (see commentary to Article 4, 22.1 of the Law) for deregistration of individual entrepreneurs.
8. Paragraph 8 of the commented article refers to Art. 8 of the Law, which establishes the terms and place of state registration. That is, state registration when an individual terminates his activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out by the tax authority at his place of residence (and at the place where the registration file of the individual entrepreneur is located) within five days.
9. By virtue of clause 9 of the commented article, the state registration of an individual as an individual entrepreneur loses force after making an entry about this in the Unified State Register of Individual Entrepreneurs. The exception is the cases specified in paragraphs 10, 11 of the commented article.
10. State registration of an individual as an individual entrepreneur becomes invalid:
- in the event of the death of an individual registered as an individual entrepreneur - from the moment of death of the individual;
- if a citizen is declared insolvent (bankrupt) by the court - from the moment the court makes this decision;
- in case of forced termination by a court decision of a citizen’s activity as an individual entrepreneur - from the moment the court makes this decision;
- in the event of the entry into force of a court verdict, which sentences an individual entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period - from the moment the specified court verdict enters into force.
11. Paragraph 11 of the commented article establishes that the state registration of a foreign citizen or stateless person as an individual entrepreneur loses force in the event of cancellation of a document confirming the right of a foreign citizen or stateless person to reside temporarily or permanently in Russia, or the expiration of the specified document from the date cancellation of the specified document or expiration of its validity period.

Individual entrepreneurs- individuals registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

An important feature of carrying out business activities as an individual entrepreneur is the fact that a citizen is liable for his obligations with all the property belonging to him, with the exception of property that, in accordance with the law, cannot be foreclosed on.

Individual entrepreneurs (IP) have the right to terminate their activities at any time. IN Federal law dated 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs” the following grounds for termination of the activities of individual entrepreneurs are indicated:

• a decision has been made to terminate activities;
• death of a person who is an individual entrepreneur;
• a court decision to declare an individual entrepreneur insolvent (bankrupt);
• forcibly by court decision;
• the entry into force of a court verdict, which sentences the individual entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period.

The most common of them is making a decision to terminate business activities.

State registration of the fact of termination of the activities of an individual entrepreneur is carried out at the tax office at the place of registration. To do this, you must provide the following documents to the tax office at the place of registration:

1. A signed application in a form approved by the federal executive body authorized by the Government of the Russian Federation. Decree of the Government of the Russian Federation Form P26001 approved applications for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity. It is this form that must be filled out by the entrepreneur and submitted to the tax authority. The individual entrepreneur’s signature, which is placed on page 02 of the application, must be notarized.
2. Document confirming payment of state duty;
3. A document confirming the submission of the necessary information to the territorial body of the Pension Fund. In practice, such a document is a certificate of no debt. To obtain it, you need to contact the Pension Fund at the place of registration. This certificate is issued only after the submission of personalized accounting information for employees (if any) and individual entrepreneurs, as well as after payment of the corresponding amount of debt (if any).

State registration is carried out within no more than 5 working days from the date of submission of documents to the registration authority (clause 8 of article 22.3, article 8 of Law No. 129-FZ). The state registration of an individual as an individual entrepreneur loses force after making an entry to this effect in the Unified State Register of Individual Entrepreneurs (USRIP).

The applicant is issued a certificate of state registration of termination by an individual of activities as an individual entrepreneur in form No. P65001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439.

§ 4. State registration upon termination by an individual of activities as an individual entrepreneur

Termination by a citizen of activity as an individual entrepreneur is not carried out arbitrarily. In order for it to acquire the significance of a legal fact entailing the termination of the corresponding rights and obligations of an individual, a terminating administrative act of state registration must be carried out, carried out by entering into the Unified State Register of Individual Entrepreneurs information about the termination by an individual of activities as an individual entrepreneur.

State registration upon termination of entrepreneurial activity by a citizen is subject to the general rules of Art. 1, 2, 8, 9, 11 of the Law on State Registration and the special norms established in its Art. 22.3. If a citizen ceases to operate as an individual entrepreneur (i.e. in the case of state registration of this fact), clause 5 of Art. 84 of the Tax Code of the Russian Federation establishes the obligation of the tax authority to remove such a taxpayer from registration on the basis of information contained in the Unified State Register of Individual Entrepreneurs. The procedure for withdrawing from tax accounting established by the Government of the Russian Federation.

Article 22.3 of the Law on State Registration names six circumstances of a subjective and objective nature, in the presence of which the registering authority makes a decision on state registration when an individual ceases to operate as an individual entrepreneur. This decision is made due to:

with the entrepreneur himself making a decision to terminate this activity;

with the death of an individual entrepreneur;

with the court making a decision to declare the entrepreneur insolvent (bankrupt);

with forced termination of business activity by a court decision;

with the entry into force of a court verdict, which sentences an individual entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period;

with the cancellation of a document confirming the right of an entrepreneur (foreign citizen or stateless person) to reside temporarily or permanently in the Russian Federation, or the expiration of the validity period of the specified document.

This list of circumstances entailing a decision on state registration when an individual ceases to operate as an individual entrepreneur is exhaustive and is not subject to broad interpretation.

Regardless of which of the listed circumstances entails the adoption of an appropriate decision, state registration is carried out within no more than five working days from the date of submission of the documents necessary for registration to the registering authority. As for the composition of the documents submitted to the registration authority, it varies depending on the specifics of the particular circumstance that led to the decision on state registration. Let's look at these questions in more detail.

State registration upon termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of an application for state registration signed by the applicant submitted to the registration authority in form N P26001 (application for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity), approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs "*(96). This form contains personal data and other information about the individual entrepreneur and does not imply an indication of the reasons why the entrepreneur decided to terminate his activities. An application for state registration cannot be drawn up otherwise than in strict accordance with the specified form and the established requirements for its completion, which were discussed above.

The application is submitted (directly or by mail) to the registration authority at the place of residence of the entrepreneur who has decided to cease his activities. In this case, the submission of documents for state registration is carried out in general procedure, provided for in Art. 9 of the Law on State Registration, which has already been mentioned.

The registration authority makes a decision on state registration and makes a corresponding entry in the Unified State Register of Individual Entrepreneurs. State registration of an individual as an individual entrepreneur loses force after making an entry to this effect in the specified register.

No later than one working day from the moment of state registration, the registering authority is obliged to issue to the applicant or send to his address by post a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs. Such a document is a certificate of state registration of termination by an individual of activity as an individual entrepreneur in form N P65001, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, and also individuals as individual entrepreneurs."

State registration upon termination of the activities of an individual as an individual entrepreneur in connection with the death of this person is carried out on the basis of information received by the registering authority in the manner established by the legislation of the Russian Federation about the state registration of the death of this person.

The death of a citizen from the point of view civil law- this is one of the acts of civil status that is subject to state registration according to the rules of the Federal Law of November 15, 1997 “On Acts of Civil Status” * (97). The grounds for registering the death of a citizen are: a document of the established form on death, issued medical organization or a private practitioner; a court decision establishing the fact of death or declaring one dead, which has entered into legal force; a document issued by the competent authorities regarding the death of a person who was unreasonably repressed and subsequently rehabilitated on the basis of the law on the rehabilitation of victims of political repression.

State registration of the death of a citizen is carried out by the civil registry office at the last place of residence of the deceased, the place of death, the discovery of the body of the deceased or the location of the organization that issued the death document. An application for death to the registry office must be made no later than three days from the date of death or from the day the body of the deceased was discovered. The registry office, which carried out the state registration of the death of a citizen, draws up and issues a death certificate.

Please note that for the purposes of state registration of both acts of civil status and upon termination of the activities of an individual as an individual entrepreneur, the concept of “death” means two cases - the biological death of a person and declaring him dead in the manner prescribed by law. Declaration of death is a legal fiction, expressed in the court recognizing as deceased a citizen about whom nothing is known at his place of permanent residence during the period established by law. In accordance with Art. 45 of the Civil Code of the Russian Federation, a citizen may be declared dead by the court if at his place of residence there is no information about his place of stay for five years, and if he went missing under circumstances that threatened death or give reason to assume his death from a certain accident - in within six months. A serviceman or other citizen who goes missing in connection with hostilities may be declared dead by a court no earlier than two years from the date of the end of hostilities.

The day of death of a citizen declared dead is the day the court decision to declare him dead comes into force. In a case where a citizen goes missing under circumstances that threaten death or give reason to assume his death from a certain accident, the court, when declaring this citizen dead, may recognize the day of his death as the day of his alleged death.

Clause 7 of the Rules for maintaining the Unified State Register of Individual Entrepreneurs and providing the information contained therein * (98) establishes that the basis for making an entry in the state register about state registration upon termination by an individual of activity as an individual entrepreneur in the case under consideration is information about death or recognition by the court of a deceased individual registered as an individual entrepreneur, presented in the manner established by clause 3 of Art. 85 Tax Code of the Russian Federation. These norms of the Tax Code of the Russian Federation provide, in particular, for the obligation of bodies carrying out civil registration to report facts of death of citizens to the tax authorities at their location within 10 days after registration of such facts.

In the event of the death of an individual entrepreneur, his state registration in this capacity becomes invalid from the moment of death.

State registration when an individual ceases to operate as an individual entrepreneur in connection with a court decision declaring him insolvent (bankrupt) is carried out on the basis of a copy of the relevant court decision received by the registration authority in the manner prescribed by the legislation of the Russian Federation.

Insolvency (bankruptcy) cases fall under the jurisdiction of arbitration courts (clause 1, part 1, article 33 of the Arbitration Procedure Code of the Russian Federation) and are considered taking into account the peculiarities of legal proceedings in this category of cases, determined by the articles of Chapter. 28 section IV of the Arbitration Procedure Code of the Russian Federation. Special rules governing the bankruptcy of a citizen are established by Art. 202-213 Federal Law of October 26, 2002 “On insolvency (bankruptcy)”. Features of bankruptcy of individual entrepreneurs are determined by Art. 214-216 of this Federal Law.

The basis for the decision on state registration in the case under consideration is the decision of the arbitration court to declare an individual entrepreneur bankrupt and to open bankruptcy proceedings, a copy of which the arbitration court, in accordance with clause 3 of Art. 216 of the Arbitration Procedure Code of the Russian Federation, is obliged to send it to the body that registered the citizen as an individual entrepreneur * (99).

If an entrepreneur is declared insolvent (bankrupt) by an arbitration court, the state registration of such a person as an individual entrepreneur loses force from the moment the above court decision is made. From the same moment, according to paragraph 1 of Art. 216 Federal Law of October 26, 2002 “On Insolvency (Bankruptcy)”, the licenses issued to him to carry out certain types of business activities are cancelled.

State registration when an individual terminates his activities as an individual entrepreneur forcibly by a court decision is carried out on the basis of a copy of the court decision received by the registration authority in the manner established by the legislation of the Russian Federation on the forced termination of the activities of this person as an individual entrepreneur.

Let us recall that in accordance with paragraph 3 of Art. 25 of the Law on State Registration, the registering authority has the right to apply to the court with a demand to terminate the activities of an individual as an individual entrepreneur forcibly in the event of repeated or gross violations them laws or other normative legal acts regulating relations arising in connection with the state registration of individual entrepreneurs.

If the court satisfies this requirement, then a copy of the relevant court decision is sent to the registration authority.

The state registration of a person as an entrepreneur in this case loses force from the moment the court makes a decision to forcibly terminate his activities as an individual entrepreneur.

State registration upon termination by an individual of activities as an individual entrepreneur in connection with the entry into force of a court verdict, which sentenced him to deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of information on entry received by the registration authority in the manner established by the Government of the Russian Federation by virtue of the said court verdict.

In accordance with Art. 390 of the Code of Criminal Procedure of the Russian Federation, the verdict of the court of first instance comes into force after the expiration of the period for appealing it in the appellate or cassation procedure, if it has not been appealed by the parties. The verdict of the appellate court comes into force after the expiration of the period for appealing it in cassation, if it has not been appealed by the parties. If an appeal is filed or submitted in cassation, the verdict, unless it is overturned by the court of cassation, enters into legal force on the day the cassation ruling is issued.

A duly certified copy of a sentence, ruling or court order that has entered into force imposing a punishment in the form of depriving an individual of the right to engage in entrepreneurial activity for a certain period is submitted by the court to the registration authority at the place of residence of the convicted individual within five working days from the date of entry into force specified sentence, ruling or court order * (100).

The state registration of a person as an individual entrepreneur loses force from the moment the specified court verdict comes into force.

State registration upon termination by an individual of activities as an individual entrepreneur in connection with the cancellation of a document confirming the right of this person to reside temporarily or permanently in the Russian Federation, or the expiration of the validity period of the specified document, is carried out on the basis of information about cancellation received by the registration authority in the manner established by the Government of the Russian Federation of the specified document or on the basis of the expiration of its validity period, taking into account information about such period contained in the state register.

The types of documents granting the right to a foreign citizen or stateless person to reside temporarily or permanently in Russia have been described above.

Information about the cancellation or expiration of a document confirming the right of an individual entrepreneur to reside permanently or temporarily in the Russian Federation is submitted by the internal affairs body to the registration authority at the place of residence of the individual within five days from the date of the decision on cancellation or the date of expiration of the specified document in the manner established by the Ministry of Taxes of the Russian Federation (FTS of Russia) together with the Ministry of Internal Affairs of the Russian Federation * (101).

In case of cancellation of a document confirming the right of a foreign citizen or stateless person to reside temporarily or permanently in the Russian Federation, or the expiration of the specified document, the state registration of these persons as individual entrepreneurs becomes invalid from the date of cancellation or expiration of the relevant document.

After the act of state registration is completed, if an individual ceases to operate as an individual entrepreneur in connection with any of the circumstances discussed above, the registration file of such a person is subject to storage by the registering authorities for 15 years. The files of entrepreneurs who have ceased their activities are kept separately from the registration files of existing individual entrepreneurs.

Information contained in the state register about individuals who have ceased to operate as individual entrepreneurs is subject to removal from electronic database state register data within five days from the date of making the relevant entries in the register and are stored on electronic media in the registering authorities for deadlines departmental storage. After the expiration of the specified deadlines, documents contained in the state register and information stored on electronic media, after an examination of their value, are transferred in the prescribed manner for permanent or temporary (75 years) storage in the state archives * (102).

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In case of termination of the activity of an individual as a private entrepreneur, it will be necessary to fill out the document form P26001. The main requirement that is presented when drawing up a document is the absence of possible typos and errors, since their presence can serve as a well-founded refusal to register the closure. For this reason, you need to be extremely careful; if government agencies do not accept the P26001 form, you will have to go through the entire procedure again.

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How to correctly fill out an application for termination of activity

The document will also need to indicate the tax office that was responsible for the activities of the organization during its activities. functional responsibilities for registration of individual entrepreneurs (individual entrepreneurs). In fact, this inspection is the body to which the set of documents will actually be submitted.

The only but solvable problem in this case will be to find out the code and name of the registration authority. You can obtain the necessary data by using online service Federal Tax Service, where the required details are located.
You can also easily call the tax inspectorate and clarify the details of the authority for submitting documents to terminate the activities of an individual entrepreneur.

When filling out the document form P26001, you will need to indicate:

Individual data of the entrepreneur;
- OGRNIP number, which can be found in the Certificate of State Registration of Individual Entrepreneurs;
- the exact date of registration as an individual entrepreneur;
- identification number;
- data and type of the main document of the individual entrepreneur (number, place and date of issue) confirming the identity;
- if the individual entrepreneur is not a citizen of the Russian Federation, you will need to indicate the name and details of the document confirming the identity of your country (to be filled in in Latin letters).

Once completion is completed, confirmation of the accuracy of the submitted data will be required, as well as the signature of the applicant. In this case, you can give advice on signing in the presence of a notary.

It is optional, but desirable, to provide a contact telephone number where the applicant can be contacted. The remaining columns of the document are filled out by a notary, as well as a representative of the tax service. Thus, the termination of activities and the preparation of the required application are carried out.

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