Ліквідація фізичної особи підприємця

A termination of entrepreneurial activity of an individual entrepreneur shall be conducted in the following cases::

– decision-making by an individual entrepreneur on the termination of entrepreneurial activity;

– death of an individual entrepreneur;

– court ruling on announcing an individual entrepreneur dead or missing;

– court ruling on recognition of an individual, which is an entrepreneur, incapable or on limitation of his/her civil capacity;

– judgment on termination of entrepreneurial activity of an individual activity (declaring an individual entrepreneur bankrupt; his/her carrying out entrepreneurial activity that is banned by law, etc.)

In this publication we analyze in detail the termination of entrepreneurial activity of an individual entrepreneur on its decision-making.

For introduction of an entry to the Unified State Register on the decision of an individual entrepreneur as for the termination of entrepreneurial activity, such an individual entrepreneur or an authorized person shall submit to the state registrar an registration card on termination of entrepreneurial activity of an individual entrepreneur.

State registrar at the same day or next (but not later) submit to the Unified State Register  introduce an entry to the Unified State Register on state registration of termination of entrepreneurial activity of an individual entrepreneur and transfer  information about termination to the territorial subdivision of State Fiscal Service of Ukraine and Pensionary Fund.

The grounds for deregistration of an individual entrepreneur from taxpayers accounting is a notification on termination of entrepreneurial activity.

Afterwards the territorial subdivision of State Fiscal Service of Ukraine  obliged to appoint a tax inspection which resulted issued two kind of certeficates (if there is no any tax debt): certeficate taxes and duties indebtedness and certeficate on the absence of payment of a single contribution to social insurance.