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On 21 April 2020, the Russian Federal Tax Service published a notice on its official website stating that for the duration of the limitations connected with the spread of COVID-19 an application for terminating an individual entrepreneur’s activity may be sent without an electronic signature [1].
For instance, the documents for the individual to terminate his or her activities as an individual entrepreneur may be sent to the registration authority:
The service for submitting documents electronically provides for two methods of submission: using the qualified electronic signature of the applicant or a notary, or without such signature. In the latter case, to complete the state registration procedure it is required to visit the registration authority and sign the application in hard copy.
However, within the scope of the service it has become possible to submit, along with the application for terminating operations as an individual entrepreneur, the following data:
An applicant who has complied with the above requirements will not be required to visit the registration authority personally even if the documents based on which the registration was performed were not signed with a qualified digital signature.
Once the application has been examined, the relevant documents will be sent to the e-mail address specified when the application is formed, no later than 5 business days from when the documents are submitted. If a positive decision is made further to the application being examined, the registration authority will send to the applicant the page of the entry in the Unified State Register of Individual Entrepreneurs and a notice of de-registration. If the decision is negative the applicant will receive a grounded refusal.
We remind you that the termination by an individual of his or her activity as an individual entrepreneur in connection with the corresponding decision to terminate activities is registered with state authorities on the ground of [2]:
1. An application for state registration under Form No. Р26001;
2. A receipt for the payment of state duty of RUB 160. (duty is not paid if the documents are filed electronically);
3. The document confirming the filing with the territorial body of the Russian Pension Fund of the information in compliance with:
If the applicant does not present the specified document, then the territorial body of the pension fund will send it to the registration authority electronically within the scope of inter-departmental exchange.
Pursuant to the Russian President’s Decrees “On non-working days being announced in the Russian Federation” and “On measures of ensuring sanitary and epidemiological welfare of the population of the Russian Federation in connection with the spread of the new coronavirus infection COVID-19”, the period from 30 March to 30 April has been announced as non-working days. The Russian Federal Tax Service suspended visits from the public; thus it became impossible to visit the registration authority personally and to file documents for performing registration actions.
Under the current circumstances, it may be required in certain situations that the termination of activities as an individual entrepreneur be registered before the Federal Tax Service resumes its work under the standard regime. For instance, to receive compensation as an unemployed person an individual is required to have registered as unemployed with the employment bureau. Moreover, in view of the unfavourable environment the individual may need to reduce the tax burden, terminate the obligation to file regular reports and subsequently register as a self-employed individual.
For the convenience of individual entrepreneurs the Federal Tax Service has made it possible for them to send documents without an electronic signature. The new simplified procedure allows for the current problems connected with the status of an individual entrepreneur to be resolved.