개인사업자 폐업신고절차The first thing to do when closing a business is to report the business closure. If you don’t report it, you will literally have a ‘money problem’. You have to file a business closure report so that license tax for restaurant permits is no longer levied. You can receive a deduction for input tax on expenses and reduce tax only when you complete the final VAT return on time after closing your business. Since the store’s value-added tax data is also reflected in the president’s comprehensive income tax, it is recommended that you calculate your tax accurately. After completing the business closure report, the report certificate must be submitted to the Health Insurance Corporation and the National Pension Service so that the president’s insurance premium is adjusted to an appropriate amount. Failure to report closure may cause problems with the store’s lease agreement. At the end of the contract, the lessee has an obligation to restore the property to its original condition. Reporting the closure of business on the spot so as not to interfere with others obtaining a business permit is also included in the ‘duty of restoration’.
If the owner of the restaurant industry, which is a business subject to authorization/permission, decides to close the business, it is necessary to report the closure of the business for permission/permission and business registration. If you visit one of the competent tax offices or city/gun/gu offices and fill out the ‘Comprehensive Business Closure Report’, you can report permission/permission and business registration and business closure at once. Instead of the ‘Integrated Business Closure Report’, you can process documents related to license and permit and business registration certificate separately. . In this case, the license tax will not be charged until the business closure report for the business registration certificate is filed at the tax office and the business closure report for business permit/report is completed at the competent authority.Report online
You can also report on a PC (web) or mobile app, ‘National Tax Service Home Tax’, without visiting a government office. Log in to HomeTax with a public certificate, submit the report, and send the original business registration certificate to the competent tax office by registered mail to complete the report of business closure.
‘Date of business closure’ is not the day on which business closure was reported, but ‘the day of cessation of business’, which means the date written on the business closure report. The date of closure is the standard for various procedures, such as the VAT report following the closure report, and the president’s application for unemployment benefits, so you need to check it carefully. For example, at the tax office, administrative processing is based on the date of closure, so you can no longer exchange tax invoices with customers after the date of closure. In general, you must report the day your business actually stops business as the date of closure. If the business closure date is not clear, the date the business closure report is received becomes the business closure date. If there is no purchase or sales transaction for 6 months at the place of business registration, it is considered that the business has not started, and ‘the day 6 months after business registration’ is set as the closing date. The reason for the closure is correct!
The ‘reason for business closure’, such as sluggish sales, administrative disposition, seasonal business, and other reasons, which is written in the business closure report, may also serve as a reference point for later administrative procedures, so you must write it down accurately. CEOs who have subscribed to employment insurance for self-employed workers of the Korea Labor Welfare Corporation can receive ‘self-employed unemployment benefits’ after the business closes. When applying for unemployment benefits, ‘reason for business closure’ is one of the conditions for determining whether or not to pay. If you have transferred your store to another person, you can write down the reason for closure as ‘integrated transfer’. It means that the new boss who will take over the store will take over all authority, such as the store’s staff, equipment, purchase/sales tax invoice, etc. However, if there are remaining tax invoice transactions that have not been accurately processed when the store is transferred, there may be cases where the input tax amount is not deducted from the final VAT return after the business is closed.
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