Desk audit of individual entrepreneurs on the simplified tax system, UTII, PSN and after its closure

Why is an individual entrepreneur checked after closure?

In the legislation of the Russian Federation there is no official term “liquidation of individual entrepreneurs,” since an individual entrepreneur is an individual by default. Therefore, inspectors are allowed to conduct an inspection of the individual entrepreneur after closure in the next three years after such a decision is made - for such a period the property liability of the entrepreneur is assigned. The statute of limitations for offenses during the work of an individual entrepreneur is also three years.

A tax audit of an individual entrepreneur after closure is carried out to identify violations in the operation of the business. It is divided into two categories:

• desk;
• away

Next we will consider this issue in more detail.

What do you need to know for this?

Using the State Services website, the Federal Tax Service or other third-party resources, information about an entrepreneur is available at any time of the day. To obtain it, as a rule, you need to enter the following data:

• TIN. It is this number that guarantees security when concluding any transaction. It gives out all the information about the individual entrepreneur. Including information - whether it is closed or not.
• Full name of the entrepreneur.
• OGRNIP.
• Date of registration in the register of individual entrepreneurs.

On-site inspection

Former entrepreneurs face such control from the Federal Tax Service for the first three years after the closure of the business. The on-site inspection period usually does not exceed 2 months, but there are exceptions. These include the following situations:

• the tax office contains information about gross violations in the work of an individual entrepreneur;
• the owner of a closed business did not provide a complete package of papers on time for their study.

In such situations, the procedure is delayed for up to six months.

Inspectors are required to notify the former entrepreneur of their visit.

During the study of documents, representatives of the Federal Tax Service have the right:

• require the provision of papers for the last three years related to the functioning of the business;
• contact counterparties to clarify the accuracy of the information provided by the individual entrepreneur;
• carry out an inventory;
• study the documents of the entrepreneur’s business partners with whom contracts were concluded during the operation of the enterprise;
• check in detail the place of business and the surrounding areas.

During an on-site inspection, the results of previous ones are not taken into account. Don’t worry - not every entrepreneur is subject to such careful control.

Extract from the Unified State Register of Individual Entrepreneurs online

The extract provides proof that the business was conducted legally. It is precisely this that is necessary for participation in common tenders, when applying for a loan and for concluding contracts. In addition, a businessman without an official document will not be able to open a bank account or sell his own goods to other countries.

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Extract from the Unified State Register of Individual Entrepreneurs

When receiving an extract from the Unified State Register of Individual Entrepreneurs, you should know that it can be extended or regular. The last option is different in that it does not contain telephone numbers, passport data, addresses or bank accounts.

When there is no need to obtain an extended extract from the registry, you can use the regular one, which contains the following information:

• TIN;
• I.F.O.;
• place and date of registration;
• OGRNIP;
• gender;
• tax office where registration took place;
• date of changes made and their list;
• license;
• date of liquidation and registration;
• list of classifications of activities.

But the expanded version additionally contains the following information:

• Date and place of birth;
• citizenship;
• IP address in Russia;
• information about the document that confirms the entry of the individual entrepreneur into the register;
• Bank details;

In order to obtain a certificate from the Unified State Register of Individual Entrepreneurs, use the following methods:

1. Request to the tax office.
2. Contact a special commercial organization that provides legal services.
3. Make a request on the official website of the Federal Tax Service online resources.

The last option is the fastest and simplest, due to which it is gaining great popularity among individual entrepreneurs. In addition, the extract is downloaded completely free of charge.

There are two possible options here:

1. Follow the link https://egrul.nalog.ru/.
2. Using your personal account.

The second option involves requesting a password in the Federal Tax Service database, but this will require the following documents:

• TIN certificate;
• notification that the individual entrepreneur has been registered;
• registration certificate.

After this, the tax inspector generates an extract of the registration card. The individual only has to sign a completed document, which contains a password to access the account, where the login will be the TIN.

We recommend you study! Follow the link:

Is the TIN the same for an individual entrepreneur and an individual and how many characters does it contain?

The card can be received in paper or electronic form, so the application must indicate one of the methods of receipt.

But the provided password must be changed yourself, otherwise the account will be blocked, where you can get an extract in a few minutes.

The online option for registering the Unified State Register of Individual Entrepreneurs is more convenient, since an extract certified by an electronic seal and a notary has full legal force.

In the extract from the Unified State Register of Individual Entrepreneurs on the closure of the individual entrepreneur there is a record of the termination of activities indicating the date.

Desk inspection

Its main goal is to control the entrepreneur’s compliance with tax laws. During this event, the deadlines for paying taxes, settlement documents and the presence of debts are checked.

The desk audit takes place in several stages:

1. Study of tax reporting by the taxpayer - timeliness of its submission, completeness.
2. Analysis of calculations of the amount of taxes indicated in the provided reports and the timeliness of their submission.
3. Correct filling of documents - clarity, details, etc.
4. Studying the principles of forming tax calculations during the existence of a business - manually calculating the amount of taxes, analyzing the validity of using benefits and reducing factors, etc.
5. Checking the accuracy of the indicators that were used when filing tax returns and indicated when maintaining the company’s accounting.

This event is carried out at the place of residence of the entrepreneur. If it is impossible to carry out the procedure on the territory of an individual, the documents are delivered to the tax office building. The deadline is 3 months from the date following the day of filing the declaration. Upon completion of the desk inspection, a report is drawn up.

Why is information about closing an individual entrepreneur required?

Information about the closure of an individual entrepreneur may be required both by the former entrepreneur himself and his counterparties. The status of an entrepreneur, even if the individual entrepreneur is closed, entails certain obligations:

• for declaring income from business activities, even if a zero result or losses were obtained for the last reporting period (this must be done before the 25th day of the month following the closing date);
• for the payment of contributions to extra-budgetary funds for himself and his employees (if the individual entrepreneur did not work for a full year, then the calculation is made for the entire time he acted in this status).

Important! For information on payments to extra-budgetary funds, both current and former individual entrepreneurs can contact the Pension Fund at any time. Moreover, entrepreneurs are even recommended to make this request.

The need to check the status of an entrepreneur may also arise from his former counterparties. This is necessary to avoid problems with government agencies in the future. If the contractor or executor under the GPC agreement is an individual entrepreneur, then the customer bears only an obligation to him for timely payments, and the entrepreneur pays taxes himself. But if the status of an entrepreneur is lost, then the contract is already concluded with an ordinary individual. And in this case, the customer will act as a tax agent and will be obliged to withhold personal income tax from his income and pay it to the budget. Otherwise, all claims from regulatory authorities will be against him, and it will not matter whether he knew about the closure of the individual entrepreneur or not (

Basis for inspections

Inspections of individual entrepreneurs after closure are never carried out without reason - the tax office must have good reasons for carrying out these activities. These include the following points:

1. Severe violations in the preparation of reporting upon closure of an individual entrepreneur and after the termination of the organization’s activities.
2. Late submission of reporting documents on tax deductions.
3. Receipt of information about a former entrepreneur conducting illegal activities after the individual entrepreneur was officially closed.
4. Force majeure circumstances due to which documents were damaged (fire, flood, etc.).

Tax authorities can check an individual entrepreneur after closure for the first three years. There is no need to doubt the legality of such a check: this point is approved by the Tax Code of the Russian Federation.

Such events are carried out with one purpose - to confirm the legality of the activities carried out by the entrepreneur. If inconsistencies are discovered during tax control, the former businessman will not get off with a simple warning - he will face fines and penalties that must be paid.

Possible test results

When a tax audit is completed upon closing an individual entrepreneur, a confirmation act is issued in two copies. This important document must reflect in detail all reliable data about the procedure, the results obtained, all identified violations and shortcomings must also be written down here. The order form must indicate the procedure for their elimination.

The entrepreneur is given 2 weeks to possibly appeal the contents of this confirmation act. All objections that arise are also described in the act itself; they are transmitted to representatives of the services.

With clean accounting, timely submission of reports and payment of taxes in full, the owner of the enterprise will have to go through desk audits. This entire system of checks is regular, so all businessmen should conduct their business more carefully, not forgetting about timely payment of all mandatory payments.

In case of violation of the current federal legislation, failure to provide mandatory tax reporting, an individual entrepreneur must expect careful monitoring of his financial activities, when tax officers literally take up residence in his office for 2 months. With such a check, the violator will definitely be punished, so you should not leave all matters unchecked.

Anyone who wants to liquidate their company must be prepared for a liquidation desk audit; it is mandatory. If everything is in order, then it will pass so that the entrepreneur himself will not even notice it. Only after passing these stages the entrepreneur is removed from the register; he is no longer listed as a legal entity.

Tax authorities don’t just let go of those they have in sight. Therefore, after leaving the registry, you should not relax; it is better to prepare all the documents required for verification.

These types of inspections of closed individual entrepreneurs are not carried out so often; tax authorities suspect those businessmen whose activities raise many controversial issues, or some people who are simply selected. But the possibility of such raids cannot be ruled out, so all reporting documentation must be preserved for at least 3 years after the official closure of the individual enterprise. The saved documents can serve as an excellent argument to the tax service and proof that you are right, so you should not hastily throw them away.

Also, when submitting documents to close an individual entrepreneur, all taxes must be paid up to the immediate moment of closure; if a debt is discovered, even if it is minimal, it will not be closed. All mandatory payments to the Pension Fund must be made, the only exception being enterprises with zero reporting. Only after the enterprise is declared officially bankrupt will the entrepreneur be released from all necessary payments to the budget. In order to make sure that there is no debt on mandatory pension payments, you can contact the Pension Fund to receive a confirmation certificate. The tax service will submit a similar request in the future; it is better to do this in advance in order to prevent possible problems in the process of closing an individual entrepreneur.

In case of failure to comply with these requirements or resistance during the inspection, the tax authorities have the right to impose a fine on the person being inspected. Even if the entrepreneur is categorically against this check and refuses to provide the necessary reporting documents, tax officials do not have the right to check them against their will.

Responsibility for failure to provide documents

To carry out an audit, a closed entrepreneur is obliged to provide a package of papers in full to the tax authorities within 10 days from the date of presentation of such a request.

For violation of these deadlines, the organization receives a fine of 200 rubles for each document not provided. If this situation repeats for the second time in a year, the fine doubles.

Additionally, inspectors have the right to fine the responsible person in the amount of 300 to 500 rubles. Such issues are resolved through the court at the request of the tax inspectorate. If an individual entrepreneur operates after the organization has officially ceased operations, the businessman faces criminal liability.

Find out the exact closing date of the IP

You may need to find out the exact date of closure of business activity in the following cases:

What type of audits are provided after closure?

Tax audits when closing an individual entrepreneur can be of two types:

All business entities that are individuals undergo a desk audit. This type of verification is not provided for legal entities. It may be in the interests of the entrepreneur, since if overpayments are detected on his part, it is possible to return these amounts even after the closure of the individual entrepreneur.

The tax office can conduct a desk audit on the following grounds:

• documents that confirm the activities of an individual as an individual entrepreneur;
• calculation documentation;
• tax returns.

The time frame for conducting a desk audit is 3 months from the date of submission of documents. Based on the income statement, a complete audit of the individual entrepreneur can be carried out.

During the audit, employees of the Federal Tax Service will carry out:

• checking the fact of conducting business activities and submitting reports to tax and extra-budgetary funds;
• checking the correctness of paperwork and the regularity of mandatory payments;
• reconciliation of indicators contained in the entrepreneur’s reports with the documentation of the tax office.

If discrepancies are identified by the Federal Tax Service, the closed entrepreneur will be assessed sanctions, and the underpaid taxes will have to be paid additionally. If an individual entrepreneur wants to return overpaid amounts, but the documents are lost, he can draw up a corresponding act and, after paying a fee, request the tax office to restore the data. However, it is advisable to do this only in cases where a significant amount is involved.

The place of the desk audit includes both the actual address of the individual entrepreneur and the tax office where he was registered.

On-site inspections can be an individual initiative, unlike desk inspections, and are not a mandatory event. But everyone who is engaged in individual activities should keep in mind that the tax service has the right to carry them out for 3 years after the closure of the individual entrepreneur.