To close the state of emergency in Ukraine - we act according to the law. How to close a flp Closing an emergency on a single tax

Procedure for state registration of termination (closure) entrepreneurial activity According to his decision, the FOP is regulated by the provisions of clause 4 of Art. 18 of the Law of Ukraine dated May 15, 2003 No. 755-IV “On state registration legal entities, individuals – entrepreneurs and public organizations” (hereinafter referred to as Law No. 755). State registration is carried out upon application by the applicant to the subject of state registration, a notary.

State registration of PD termination

A simplified procedure for closing a sole proprietorship based on his decision is that he only needs to submit an application for state registration of the termination of the entrepreneurial activity of the sole proprietor in Form No. 12.

Important! The application can be submitted in paper or electronic form.

In paper form, the application is submitted by the individual entrepreneur in person or by mail and must be signed. If sent by mail, the authenticity of the signature must be notarized.

If documents are submitted in person, the individual entrepreneur presents his passport of a citizen of Ukraine or a temporary certificate of a citizen of Ukraine, or a passport document of a foreigner, or a stateless identity card, or a certificate of permanent or temporary residence.

The application is submitted electronically on the electronic services portal. With this method of submission, it is mandatory for the FOP to apply its own electronic digital signature.

Important! Thus, to carry out the termination procedure, only an application in Form No. 12 is submitted to the state registrar. There is no need to submit any other certificates and documents to the registration service.

The application is considered within 24 hours after its submission, except weekends and holidays.

The grounds for stopping the consideration of an application may be:

• its non-compliance with established requirements, namely: filling is not correct state language or in pencil, illegible text, the presence of erasures or additions, strikeouts and other corrections, errors, as well as damage that do not make it possible to unambiguously interpret the content of the application;
• the absence of the applicant’s signature on the application or a notarized authentication of the applicant’s signature if the application is submitted by post;
• discrepancy between the information in the application and the information contained in the Unified State Register.

The application to eliminate the grounds for stopping its consideration is returned (issued, sent by mail) to the applicant no later than the next working day from the date of its receipt from the applicant.

State registration may be denied if:

• documents were submitted by a person who does not have the authority to do so;
• The Unified State Register contains information about court decision, prohibiting the registration action;
• the grounds for stopping the consideration of documents have not been eliminated;
• there are restrictions on business activities;
• in the Unified State Register there is a record that the individual is already registered as a sole proprietor.

The notice of refusal of state registration must contain links to the grounds for refusal; the corresponding decision is posted on the electronic services portal on the day of refusal.

Having eliminated the reasons that became the basis for the refusal, the individual entrepreneur can submit the documents again.

Important! If there are no grounds for stopping the consideration of documents or for refusing state registration, the state registrar carries out the registration action by making an entry in the Unified State Register.

The extract is published on the electronic services portal. At the request of the entrepreneur (if the application is submitted in paper form), it can be provided in paper form with the signature and seal of the state registrar.

Important! An individual loses the status of an entrepreneur from the date of entry into the Unified State Register of an entry on state registration of the termination of entrepreneurial activity of an individual entrepreneur.

Deregistration as a payer of taxes and fees

The basis for deregistration with government agencies, including tax authorities, is information from the Unified State Register on state registration of termination of entrepreneurial activity of an individual entrepreneur. The date of deregistration of the entrepreneur corresponds to the date of receipt of information about state registration of termination. The corresponding entry is made in the Register of Self-Employed Persons.

Important! It should be borne in mind that state registration of the closure of an individual’s business activity does not terminate his obligations that arose in the course of his business activities, and also does not change the timing and procedure for fulfilling such obligations and applying sanctions for non-fulfillment.

Liquidation of entrepreneurial status involves deregistration of the individual entrepreneur as a taxpayer. Requirements for it as a business entity are also completely terminated. Nevertheless, after the state registration of the closure of business activities, he continues to be registered with the tax authorities as an individual - a tax payer who received income from business activities.

Therefore, such an individual should:

• ensure final settlements with the budget and social funds for taxes and fees from business activities;
• within the established time frame, submit tax reports for the reporting year in which state registration of the termination of the entrepreneurial activity of the individual entrepreneur was carried out.

If an entrepreneur used the general taxation system before deregistration, he submits a tax return for the last base tax (reporting) period, which reflects exclusively income from business activities, within 30 calendar days from the date of state registration of termination of business activities (clause 177.11 Tax Code Ukraine (NKU)).

In case of voluntary termination of business activity, the last base tax (reporting) period is the period from the day following the end of the previous base tax (reporting) period until last day calendar month in which the state registration of termination was carried out (thus, if the state registration of termination took place on January 5, 2017, then such individual entrepreneur should report until February 3 inclusive).

Important! Cancellation of registration as a VAT payer occurs in the manner determined by the provisions of Art. 184 NKU.

The person responsible for paying off the monetary obligations or tax debt of an individual entrepreneur is such an individual. In case of state registration of termination of entrepreneurial activity of an individual entrepreneur monetary obligations and/or the tax debt is paid off from his property.

Conducting a tax audit in connection with the termination of a sole proprietorship is now optional. However, the tax authority can order and conduct a documentary audit taking into account the statute of limitations provided for by the Tax Code, i.e. within 1,095 days. A notice received by the tax authority about the termination of the entrepreneurial activity of an individual entrepreneur may serve as the basis for an unscheduled inspection (clause 78.1.7, article 78 of the Tax Code of Ukraine).

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Deadlines and procedure for submitting documents

Individual entrepreneurs are required to file a tax return for the last basic year reporting period(month, quarter, year), where to indicate all income related to business activities. The filing deadline is 30 calendar days from the date of making an entry in the register about the termination of an individual. For example, an entry was made on March 28, therefore the submission deadline is April 27.

Individual entrepreneur on common system tax authorities, for example, are required to file liquidation declarations on property status and income. There is no such declaration for single tax payers - they submit single tax payer declarations for the last (reporting) quarter in which they ceased to be entrepreneurs, according to the entry in the state register.

Important! Moreover, this date is considered from the moment the information is received from the state registrar, and not on the day the entry is made in the state register (clause 294.6 of the Tax Code). In the declaration, the tax amount must be indicated on an accrual basis from the beginning of the year. The deadline for its submission is 40 days from the end of the reporting quarter.

Therefore, it may happen that the payer submitted the application at the end of the month, and the registrar made the entry in the next month (for example, due to weekends or holidays). Respectively, tax obligations for payment of the single tax are accrued until the last day of the month when the registration of the individual entrepreneur was canceled (Article 295 of the Tax Code).

Important! That is, you will have to pay tax for the next month, although business activity is no longer actually carried out.

Both the liquidation declaration of income (for payers on the general system) and the last declaration of a sole proprietor are submitted in any of the following ways:

• personally by the taxpayer or an authorized person;
• sent by mail with acknowledgment of delivery and a list of the contents;
• in electronic form, certifying the reporting with an electronic digital signature.

If you do not submit reports, then for each case of failure to submit a declaration or report, as well as for each delay in filing deadlines, a fine of 170 UAH is imposed. If during the reporting year the payer has already been punished for such a violation, then the fine for each case increases to 1020 UAH.

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Tax reconciliation

State Fiscal Service bodies keep operational records of taxes and fees, including unified social contributions, customs and other payments to budgets. Procedure No. 422 determines the rules for organizing the activities of the State Fiscal Service in maintaining such records.

According to Procedure No. 422, in order to account for accrued and paid amounts of taxes, fees, customs and other payments to budgets, integrated payer cards (hereinafter referred to as ICP) are opened for each payer and each type of payments made by him.

Important! That is, the ICP contains information about accounting operations and accounting indicators that characterize the state of the taxpayer’s settlements with budgets and trust funds for the corresponding type of payment. Thus, from the State Fiscal Service you can obtain data on those types of taxes, fees, and payments that are controlled by this body.

According to the law, filing an application to terminate the operation of a private enterprise is the basis for unscheduled inspections by the tax service, as well as the Pension Fund. But such verification can take a very long time. Therefore, experts recommend writing an application in advance for an inspection at the enterprise. It is written to the head of the tax service and submitted to the office.

Before submitting documents, the state registrar is recommended to check the accounting and all financial documents, so that later there will be no complaints from the tax office and you can quickly receive a certificate that there are no arrears in paying taxes and fees. A certificate stating that the individual has no arrears in paying the unified social contribution is issued by the tax office.

According to clause 4 of Procedure No. 567, the deadline for considering a taxpayer’s application and issuing a certificate or sending a refusal to issue it is 5 business days from the date of receipt of the application. If the taxpayer has a tax debt, the State Fiscal Service prepares a letter (in free form) with a reasoned refusal to issue a certificate and sends it to the taxpayer.

Important! The certificate is issued free of charge in paper or electronic form. The taxpayer or his legal or authorized representative receives the certificate in paper form directly from the State Fiscal Service body to which the application for its receipt was submitted.

When receiving a certificate in electronic form, use the “Electronic Payer Account” (hereinafter referred to as EKP) service, which allows interaction between the State Fiscal Service and taxpayers in real time.

ECP consists of two functional parts: open (public) and private ( Personal Area). Today the service is operating in test mode.

Using this service, payers using an electronic digital signature (hereinafter referred to as EDS) of any accredited CFC can send an application and receive a certificate in electronic form, signed with the EDS of officials of the relevant regulatory authority. This can be done in the closed part of the service (your personal account).

Important! In the main menu of your personal account, you need to select the “Submission of applications, requests for information” section. In this section, you can create and send an application for a certificate of no debt to the budget.

Today, information about settlements with the budget can be obtained much faster through ECP - in real time. To do this, in the main menu of your personal account, you need to select the “Status of budget settlements” section.

In this section you can find:

• information on settlements with the budget in the context of the State Fiscal Service body, name of the tax (payment), payment code;
• MFO bank;
• budget account.

If you click on the name of the tax (payment), the ICP of the selected tax (payment) will open, which contains the following information about the transactions performed:

• date and transaction code;
• transaction amount;
• accrued/decreased;
• paid/returned;
• settlement balance;
• fines paid/returned;
• the balance of the unpaid penalty.

Here you can obtain (generate) data on budget calculations for the last two years, as well as download information in XML file format.

On December 6, 2016, the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine” was adopted. This Law has made significant changes to the regulations that regulate the activities of individual entrepreneurs (individual entrepreneurs, SPD, FOP - Ukrainian). In particular, to the current version of the Law of Ukraine “On the collection and accounting of a single contribution for compulsory state social insurance,” which became decisive for the mass liquidation of private entrepreneurs throughout Ukraine.

Closing the FOP. Main reasons

Starting from January 1, 2017, system-wide employees and individual entrepreneurs of groups 2 and 3 are required to pay a monthly unified social contribution (USC) to the budget, the minimum amount of which is 704 hryvnia (3200 UAH * 22%), regardless of whether the individual entrepreneur had a profit or not. The first group can pay a smaller unified social contribution, but not less than 0.5% of the minimum insurance premium, and this is 352 hryvnia (3200 UAH * 22% * 0.5%). However, for the calculation of pensions, only those months in which the unified social contribution was paid will be taken into account in the insurance period. It was the mandatory payment of the contribution established by the described changes that provoked thousands of “sleeping” individual entrepreneurs to hastily initiate the closure of their business activities. Already, as of January 13, 2017, more than 158 thousand entrepreneurs have closed in Ukraine.

You can close the SPD yourself, but this will require a little knowledge, a little more time and a lot of nerves. That is why most entrepreneurs prefer to use the services of companies specializing in this matter. In addition, today the market for legal services is not at all large.

Independent closure of a private entrepreneur

Step 1. The process begins with the submission of an application in the prescribed form. It must be submitted to the state registrar at the place where the SPD was opened. How to fill out the application can be clarified during submission. When completing the application, you will need to present your original passport. The authorized person acts on the basis of the power of attorney issued to him.

The application must be completed in a special way. All entries in it are carried out in block letters exclusively in Ukrainian. Only one copy of the form must be completed. If the actions are carried out by another person, the power of attorney issued to him must be notarized. It specifies the right to sign such statements on behalf of the principal, present documents to the state registrar, and carry out other actions in connection with the termination of the principal’s business activities.

After this procedure, the state registrar conducts state registration termination of business activities. He does this within 24 hours from the date of submission of the application. The procedure does not end there, because the tax SPD continues to be listed as a taxpayer.

It is important to know. Once the state registrar has entered data into the register about the termination of your business activity, you no longer need to pay the mandatory single social contribution.

Step 2. After completing the documents with the state registrar, you must contact the local inspection office and present:

• application in form No. 8-OPP for termination of a tax payer;
• documents to be returned to the tax office mandatory. These include a book (Form No. 10), a certificate (Form No. 4-OPP), certificates, patents, etc.;
• primary documents for all business transactions. These are concluded agreements, acts, invoices, invoices, etc.;
• statements of financial transactions from banking institutions;
• certificate of closure of accounts in banking institutions. It can be submitted separately when the tax inspectorate conducts an unscheduled audit.

It is important to know. The application in form 8-OPP must be submitted in two copies, one to the district State Tax Inspectorate, the second, with the incoming mark and date of submission, you keep for yourself. In practice, there are often cases of loss of such applications by the inspectorate, and when this loss is discovered by you, in the absence of confirmation of submission, you will have to start all over again.

After submitting the documents described above, an order from the head of the inspection schedules an unscheduled tax audit of the individual entrepreneur. However, the date of the inspection is almost never announced. Practice shows that an unscheduled inspection can be carried out after a significant period of time from the date of filing the application. At the same time, there is a high probability that the later the inspection is carried out, the larger the amount of fines and penalties that the private entrepreneur may be charged. To avoid such a situation, it is recommended to submit a written application addressed to the head of the tax office. It is necessary to ask for an unscheduled inspection to be carried out in the near future, and the application itself must be registered in the tax office.

Having made the decision to liquidate and await an unscheduled tax audit, it is necessary to put the accounting and all primary documents in order. If you approach this matter with all responsibility, then the risk of close attention of tax inspectors to individual entrepreneurs will be minimized and it will be easier to obtain a certificate in Form No. 22-OPP about the absence of debt to the budget for the payment of taxes.

Obtaining a certificate in form No. 3-ESV about the absence of arrears in payment of the single social contribution has its own characteristics. They relate to the date of registration of the individual entrepreneur. If registration was carried out after October 1, 2013, then a certificate must be obtained from the Ministry of Revenue and Duties. If registration was carried out significantly earlier than this date, and the business entity reported before January 1, 2011 to the authorities of the Pension Fund of Ukraine, then it will be necessary to undergo verification by these authorities and submit the appropriate reports to them.

To do this, you must contact the Pension Fund authority at the place of registration with an application for an inspection. Most likely, you may be required to provide corresponding reports on accrued and paid amounts of unified social contributions for previous periods.

Closing a private entrepreneur via the Internet

The legislator is considering the possibility of closing the activities of individual entrepreneurs through the specialized Internet resource iGov, which contains a special tab - “State registration of entrepreneurial activity of an individual - taking up their decisions.” To submit an application (form No. 12), you must have an electronic signature of the individual entrepreneur. The completed application is reviewed by the state registrar, following which he either closes the entrepreneur or notifies him of the need to eliminate errors. The list of comments is sent to the applicant in an email. The comments must be corrected and a new application must be submitted. With this method, there is no need to visit the state registrar at all.

However, only individual entrepreneurs who are residents of Dnepropetrovsk and the Dnepropetrovsk region can use this method. In the near future, the resource will be launched for residents of the Ternopil region; access is planned for residents of the Volyn, Kherson and Khmelnytsky regions. In other areas, the service is not carried out due to the lack of performers for the work. It is hoped that the resource will soon be available to residents throughout the country.

It is worth noting that with this method it is impossible to avoid an unscheduled audit by the tax inspectorate. This option only simplifies the procedure for communicating with the state registrar, but it is impossible to close the individual entrepreneur without appropriate verification. With any chosen option, liquidation of the individual entrepreneur is carried out immediately after filing the application. However, the closure is formal. Final closure is carried out only after inspection by the relevant authorities, closure of accounts and deregistration with the tax authorities.

Legal services for closing a private entrepreneur

The most literate and the right approach to close the sole proprietorship - turn to specialists. Detailed knowledge of the mechanisms of the entire procedure, extensive experience, and practice in liquidating individual entrepreneurs allow lawyers to do everything much faster, avoiding many common mistakes of beginners. The main factors are the volume of financial transactions of an individual entrepreneur and the period of its activity. All issues arising during an unscheduled tax audit are coordinated by lawyers promptly and competently. Self-liquidation can even take years, and lawyers can significantly reduce this period.

If you are interested in the latter option, then we invite you to visit the page on our website with a description and price of the service for closing a sole proprietorship in Kiev.

In order to stop business activities, you must pay off all debts and current obligations for taxes and fees, submit reports, and put your documents in order in case of an audit.

How to properly terminate a business activity can be found on the KSCA website.

According to the open data service Opendatabot, over the past few years the total number of individual entrepreneurs has sharply decreased. Since 2017, 164 thousand entrepreneurs have ceased their activities. The warehousing industry lost the most, followed by retail trade in second place, and the television and radio broadcasting industry in third place.

To close a sole proprietorship, you must:

1. State registration of termination of business activity individual- entrepreneur is carried out by departments for state registration of legal entities and individual entrepreneurs through the Centers for the provision of administrative services of district state administrations in the city of Kyiv.

2. Individual entrepreneur all open accounts should be closed in banks to transfer funds to the name of individual entrepreneurs.

3. To the State Fiscal Service of Ukraine:

• Submit an application for an audit of business activities.

• If the individual entrepreneur is on a single tax:

Submit an application for the application of the simplified taxation system No. 1675 dated December 20, 2011, which was approved by order of the IFI (be sure to fill out clause 5.4 Refusal from the simplified taxation system);
- submit a tax return for the single tax payer SPD (write “liquidation” on the return itself).

• If the individual entrepreneur is on the general taxation system:

Submit a declaration of property status and income (write “liquidation” on the declaration itself).

4. Pension Fund of Ukraine.

• If the individual entrepreneur does not have employees:

Report on accrued amounts of a single contribution for the period of work in the reporting year;
- a copy of the inspection report of the State Tax Service;

After verification, the PFU authority issues a certificate of absence of debts.

• If the individual entrepreneur has employees:

The PFU conducts a documentary check of the correctness of the calculation and payment of contributions within 10 days. Based on the issued inspection report, final settlements with the Pension Fund are made.

How to check your insurance record

Information on the procedure for obtaining this public service is posted on the official web portal of administrative services in Kyiv, where you can view information maps depending on the area.

Tax initiatives of the government and parliament forced a huge number of “dormant” individual entrepreneurs to urgently close - after all, no one wants to pay more than 1,200 hryvnia in monthly tax in the absence of income. Journalists from Channel 24 found out how to close quickly, conveniently and competently.

Since 2017, regardless of whether individual entrepreneurs actually work, they pay taxes monthly. As of 2020, taxes have increased again.

2. On the iGov portal on the tab “Business services” – “Registration data” – “All services” find the line “State registration of termination of business activity of an individual entrepreneur by his decision.” Select any area highlighted green, and follow the instructions (on the "How it works" page).

Apply online can be done in two ways:

1. Through the system "On-Line House of Justice". You need to log into your personal account and select a service "Cease business activity". Submit the required documents and use an electronic signature. After this, wait for the result within 24 hours.

2. On the portal iGov on the tab "Business Services". Select any area highlighted in green and follow the instructions (on the "How it works" page). The problem is that this service is currently available only in three regions: Donetsk, Dnepropetrovsk and Ternopil.

But we checked in practice and stopped the activities of the individual entrepreneur, which was registered in Mariupol Donetsk region through the state registrar in the Dnepropetrovsk region. Try it, because according to the law on state registration Art. 7 paragraph 3, " software The Unified State Register should provide state registration on the principle of extraterritoriality",
- explained private entrepreneur Evgeny Rudnitsky.

The status of the application can be viewed on the iGov portal, or directly in the State Register on the website of the Ministry of Justice. You can find the desired individual entrepreneur by the name of the entrepreneur or individual tax number. You can also subscribe to changes in the state register using the OpenDataBot service (but, as practice has shown, notifications of changes arrive 2-3 days after changes in the state register).

3 more will be available soon method in the online application. A beta version of the application was launched in December 2019 "Diya". There, Ukrainian drivers can keep digital versions of their driver’s license and vehicle technical passport. In the future, a function for terminating individual entrepreneurs should appear in the same application. They promise that the process will be simplified and instead of 58 fields to fill out there will be only 12.

It is not always problematic and expensive. Enterprises with clean financial statements and no debts can easily cope with this procedure on their own, in a general manner. But if the company is problematic or you want to quickly close the business without going through many months of inspections, then the specialists of Sintez AF will find for you an emergency liquidation that will relieve you of all obligations in this business in the shortest possible time.

The procedure for closing a state of emergency in Ukraine

As a rule, before going to the state registrar and submitting an application to close the emergency, the owner of the company should carry out some pre-liquidation work - this is to check and put in order all the documentation, as well as pay off all employees. Only after this can we safely proceed directly to the liquidation itself.

Stages of emergency response:

1. visiting the state registrar at the place of registration to submit an application for termination of activity;
2. visiting the bodies of the Ministry of Revenue, the Fund social insurance And Pension Fund so that these authorities stop assessing taxes;
3. closing bank accounts, destroying seals;
4. passing an unscheduled inspection and obtaining certificates of absence of debts;
5. visiting the state registrar to create a record in the State Register about the termination of business activities of this state of emergency.

To understand all the intricacies of this procedure, let's carefully look at each stage.

Stage 1. First visit to the state registrar

The purpose of your first visit to the state registrar is to announce that your business has decided to cease operations. Moreover, you are obliged to announce this not only to the state, but also to all your counterparties (creditors, suppliers, etc.).

So, what is needed to close the emergency:

1. documents (for individual entrepreneurs – passport, identification code, for a representative – notarized power of attorney);
2. application to close the state of emergency, completed in Ukrainian;
3. receipt for payment for publication in the media of an announcement about the termination of the enterprise.

From the date of publication of this announcement, there is a mandatory 2-month period during which your creditors have the opportunity to recover what you owe them. The maximum period they are given for this is 3 months. Upon expiration, all remaining debts are written off.

Stage 2. Deregistration from tax and financial institutions

To liquidate the emergency, you will need to do the following at the tax office:

1. present originals and copies of all tax documents received (patents, licenses, certificates, forms 4-OPP);
2. submit an application to stop accruing taxes (Form 8-OPP).

If you are closing an emergency on a single tax, then you also need to indicate a request not to accrue the unified tax and, together with the application, submit a certificate of a single tax payer (original and copies).

After submitting the application and all necessary documents to the tax office, the company must close its bank account, which, in general, can be done in advance. Attention: when closing your account, do not forget to print statements of cash transactions– they will be useful during verification.

When the tax office receives all the above-mentioned documents from you, it will schedule an audit of the company, which must be carried out within 1 month. After passing this check, you can begin to receive a certificate from the PFU.

The Pension Fund of Ukraine will require from you the following documents:

1. report on a single contribution for the reporting period of work;
2. a copy of the unscheduled audit report conducted by the tax inspectorate.

Stage 3. Passing the State Tax Inspection

Usually this is where, as they say, “the dog is buried.” Certificates from government agencies, especially if the history of the enterprise is not entirely transparent, have to be obtained with sweat and blood. In most cases, this procedure lasts several months, or even more than a year. Surprisingly, this period quite often depends on how large the assets of the company that wishes to liquidate are.

So, in the process of passing the audit, the tax inspector will require you to provide him with a whole list of documents, which includes current accounts, bank statements banking transactions, invoices, contracts with contractors, certificates of work performed, etc., etc., etc.

As a result of the tax audit, the inspector will give you checking act, which will need to be presented to the PFU and in which all identified violations will be indicated. Regarding the latter, the enterprise will be assigned penalties and demands for their payment were put forward.

If a miracle happens and the audit does not reveal any violations, the entrepreneur will immediately receive a certificate in Form 22-OPP, which indicates that the company does not have any financial obligations to the state.

Otherwise, this certificate will be issued only after all debts have been paid. Please note that the validity period of this certificate is not unlimited - it is valid only for 2 months from the date of its issue.

Stage 4. Elimination of emergency

Do not forget that while you are dealing with your obligations to the state, you may also be disturbed by creditors who have learned about the liquidation of the company. Even if you managed to obtain certificates from government agencies within a month, you will not be able to close the emergency until 2 full months have passed from the date of publication of the announcement and the company has satisfied the demands of all those who managed to put forward them during this time.

Having paid everyone and made sure that the validity period of the received certificates has not yet expired, you can proceed to the last stage of terminating business activity - making appropriate changes to the State Register.

To do this, you need to appear again at the state registrar and provide him with the following documents to close the emergency:

1. registration card (form No. 12) on the procedure for terminating business activities;
2. certificate in form No. 22-OPP confirming the absence of arrears in taxes and fees;
3. a certificate from the PFU in form No. 3-ESV about the absence of arrears on the insurance premium.

No later than the next day after accepting the above documents, the state registrar is obliged to make changes about the enterprise to the State Register and issue you with a notice of closure of the emergency.