Entrepreneurship sometimes does not bring the desired results. In this case, it is better to stop. For this purpose, the legislation of the Russian Federation provides for a special procedure, which today is significantly simplified. However, there are also pitfalls here. For example, after the closure of an individual entrepreneur, you received a letter about the debt. Why this happened, how to avoid it and what to do, we will try to figure it out in our article.

What letters/fines can the tax office send and WHY?

The Federal Tax Service authorities have every right to carry out an inspection of an individual entrepreneur after he has received a certificate of termination of activity.

To do this, a number of mandatory conditions must be met:

• the period for conducting an inspection after closure is 4 years;
• it is possible to check only the previous three periods (i.e. if the check is scheduled in 2016, then the period being checked will begin on January 1, 2013). Moreover, these deadlines are exceptional and tax authorities do not have the right to demand documents beyond the specified period. This would be an excess of their authority;
• the verification covers only the period in which the person was registered as an individual entrepreneur. That is, the point here is that when you become an entrepreneur, you take on completely different tax obligations than an ordinary individual. Liquidation of you as an entrepreneur removes these obligations, but from the moment of termination. But for all your “activities” up to this point, you will have to pay as an individual entrepreneur;
• mandatory provision of a decision on conducting an on-site tax audit. It must indicate for what period the audit is planned to be carried out and specific taxes are listed (an alternative is to indicate the audit “for all taxes and fees.” Tax authorities cannot indicate individual issues of compliance with legislation as an audit. Remember that the regulatory authorities do not have the right to verify information other than that specified in the decision to conduct an audit.This will be regarded as an abuse of authority.

The above facts are confirmed by the Constitutional Court of the Russian Federation, which believes that tax control and, in case of violation, prosecution is carried out in relation to organizations and individuals, regardless of what special legal status they have, what type of activity they are engaged in, mode.

Inspections by tax authorities are aimed at ensuring compliance tax payment obligations or collection and are terminated by the liquidation of the organization or the death of the taxpayer or when he is declared dead.

After closing, the tax office may send the following notices:

• decision to conduct an on-site inspection. For these purposes, save all tax returns, payment receipts, other bank and cash documents, all primary documents (agreements, acts, invoices) and all individual entrepreneur registration documents.
• These checks are carried out to determine the legality of the application of the taxation system used, for example the simplified tax system. If it is proven that the chosen regime could not be used by the entrepreneur, he will be charged all taxes, including penalties, payable under the general taxation system. Also, this check can be carried out to check whether the individual entrepreneurs will continue to work after closure. Establishing this fact threatens with huge fines, administrative, and in some cases, criminal liability.
• The tax authority may also send a notice of a counter audit. It is carried out in order to obtain documents from the counterparty of the taxpayer being audited. Your failure to provide documents in this case may adversely affect the business of your counterparty. He may be denied VAT deductions and have his “profitable” expenses removed.”
• notification of penalties. For example, do not be surprised if, after the closure of an individual entrepreneur, a fine was received for the taxpayer’s failure to submit a tax return (according to Article 119 of the Tax Code, the minimum fine in this case is 1000 rubles).

What problems can there be with the Pension Fund after closure, what to do

Some entrepreneurs believe that if they did not carry out activities or did not receive income from it, then there is no need to pay anything to the budget. This is the most common mistake, which leads to the fact that the Pension Fund authorities account for significant amounts of penalties. You decide to close down to avoid all the problems.

Today, the legislation of the Russian Federation does not consider the presence of debt to the budget as a basis for refusing to close a business activity. You will be closed, but your debts will not go away.

This lack of knowledge leads to people wondering why the individual entrepreneur is closed, and the Pension Fund demands payment of debts. No one will force you to pay after closing, but everything that you “earned” before that will have to be paid or wait for the bailiffs.

The situation with reporting is no better. Failure to submit it entails the accrual of fines by the Pension Fund of 8 times the amount Minimum wage*12. Let us immediately warn you that if, after the closure of an individual entrepreneur, you received a letter from the Pension Fund of the Russian Federation demanding to pay fines for not filing a declaration, then be sure to check to see if the deadline for filing reports has not yet expired. And if this is the case, submit all necessary reports as soon as possible. Even if you did not work, then submit a zero declaration. The tax office will independently transfer all the necessary data. If you did everything correctly, then the Pension Fund must recalculate and reduce the amount of accrued penalties.

Also, within 12 days from the date of closure, you must notify the Pension Fund about this and provide copies of documents: an extract from the Unified State Register of Individual Entrepreneurs, an insurance certificate of state pension insurance, a TIN. Pension Fund authorities may send a notice demanding repayment of the debt.

How to properly submit reports after closing - briefly

To avoid any problems or unresolved issues related to the closure of your business, submit all necessary reports.

1. If you have used simplified taxation system- the deadline for filing a declaration is no later than the 25th day of the month following the month in which business activity was terminated. At the same time, keep in mind that even if you worked for several days in January of the new year, you must submit a declaration for the previous and current years. This is necessary because the liquidation period also extends to the next year (even though it is several days). And the Tax Code does not contain any exceptions in this case. Using the simplified taxation system, reporting can be submitted both before filing an application for closure and after
2. If you used the general taxation system, then you have five days from the date of termination to submit a declaration of actual income received. If you were a VAT payer, then your obligation to file the corresponding declaration expires on the 25th of the next month
3. If you used UTII, then first submit an application for deregistration using the UTII-4 form, and then provide the UTII report itself. This must be done before the 20th day of the first month of the next tax period.

Closed the IP - free? Is it worth paying tax after the closure of an individual entrepreneur, which had to be deposited into accounts with the Federal Tax Service, being registered as an individual entrepreneur? The Ministry of Finance even issued a special letter for clarification.

The Ministry of Finance, familiar to us all, reminded us in letter 03-02-08/3210 of how taxes are collected from individual entrepreneurs and individuals.
Taking into account and optimizing the procedure, it will become more difficult to evade responsibility.

It is noted that in accordance with the Civil Code of the Russian Federation and the resolution of the plenum of the Supreme Court No. 50 of 2011, the status of an individual entrepreneur is fully tied to the individual who registered it. And that means the property of a citizen is the property of an individual entrepreneur, and the responsibility is also completely mutual. There are no differences in status for government agencies: tax authorities go to check not based on 2 decisions (for individual entrepreneurs and individuals), but according to one, drawn up according to a single form. But a mandatory condition will be to indicate the reason for the inspection and the inspection period.
According to this document, the Federal Tax Service can simultaneously inspect 1 or several taxes:

• citizen;
• IP on him;
• closed individual entrepreneur.

The legality of checking a non-working individual entrepreneur was confirmed in 2007 by the ruling of the Constitutional Court No. 95-О-О.

We remind you that the statute of limitations for scheduled inspections is 3 years from the date of the decision of the Federal Tax Service.

Direct prosecution

To bring a person to tax liability, the Federal Tax Service act must clearly record all proven facts of identified violations, and attach their documentary justification. An act that has not been appealed and has entered into force is the basis for an administrative investigation.
The decision on collection is sent by means of communication from the Federal Tax Service to the bank where the person has an account.

Funds for tax claims can be paid voluntarily or written off forcibly.

If there are no funds for budget payments, they are transferred to card index No. 2, and operations on the account are suspended both in this bank and in others where the person - individual entrepreneur and individual entrepreneur - has them open. If a person has property, then taxes will be collected on him.

The Civil Code of the Russian Federation contains a list of a person’s property that they cannot deprive him of: personal belongings, food and everything without which he cannot lead a minimal existence.

You can close an individual entrepreneur at any day: even the next day after registration, there are no restrictions in the law. The tax system also does not play a role.

It’s cheaper to close an individual entrepreneur as soon as you decide because while the individual entrepreneur is working, you need to pay fees. For a year it’s 27,990 rubles, for six months it’s 13,995 rubles.

Deal with debts

Some entrepreneurs think: “I’ll close the IP and won’t owe my partners.” This is wrong.

After the closure of the individual entrepreneur, the debt remains; if it is not paid, you can be taken to court as an individual. It’s like with citizenship: when a person changes citizenship, debts in the previous country do not disappear. Therefore, the first task is to deal with obligations.

Make money without scandal

It’s better to figure it out before closing the IP. As soon as you lose your individual entrepreneur status, the bank blocks transfers from your current account, and you can no longer legally pay your partners. We will have to come up with payment schemes through an individual.

The second task is, on the contrary, to collect debts. If clients pay you back old debts, and you close the individual entrepreneur, this is an illegal business. The tax authorities won’t like this, and you might get a fine. To play it safe, collect money from clients while the individual entrepreneur is working.

Close an account

If you've dealt with your debts, it's time to deal with your checking account. There are no deadlines in the law for closing an account, so technically you have the right to close it at any time.

In practice this is not the case. The tax office will be wary if it sees a working account: why pay for account maintenance if you are no longer an individual entrepreneur? If a person is ready to spend money on a bank, it means he plans to receive income without the status of an entrepreneur, and this is illegal.

In order not to irritate the tax authorities, close the account before submitting documents. Immediately after you receive money from clients and pay suppliers.

If there is money in the account, the bank will give it back. Modulbank gives the money when closing the account: you close the account from your personal account, indicate the details for the transfer, and the bank transfers the money. There is no need to go anywhere.

Pay the state fee

To close an individual entrepreneur you have to pay a state fee, in 2017 it is 160 rubles.

In order not to search for details, prepare a payment slip on the tax office website. Preparation takes five minutes: go to the website, select the item “State duty for registration of individual entrepreneurs” → “State duty for registration of termination of a private entrepreneur’s activity as an individual entrepreneur”, and then follow the prompts.

When the payment is ready, pay the state duty: you can pay from the tax website or download and pay through the bank cash desk. Any Russian bank is suitable for payment.

Save your payment confirmation— a receipt from the bank or an extract from the Internet bank. The tax office itself checks whether you paid or not, but it is safer to bring the receipt with you.

Fill out an application

The next step is to fill out an application to close an individual entrepreneur.

The application must be filled out in one copy, on the computer or by hand. Filling it out takes just a minute: write information about the individual entrepreneur, choose how to receive closure documents, and the application is ready.

The statement is simple, but here's what you need to know:

indicate the phone number and email you use. If the tax office doesn’t like something in the application, she can call. You will resolve the issue faster if she gets through to you;

fill out the fourth paragraph only if you are submitting an application through a representative. In general, you can submit an application yourself or through an intermediary - an accountant, mother or any other person. The main thing is to indicate this in the application.

This is what the statement looks like:

How to fill in print the application, but do not sign it. You can only sign in the presence of a tax official, otherwise the tax office will not accept the application.

Submit documents to the tax office

We are in the middle of the road, now the documents need to be submitted to the tax office. Here's what you'll need:

• copy of the passport;
• confirmation of payment of state duty;
• statement.

Documents can be submitted in different ways; they differ in complexity, price and reliability.

Submit the documents yourself. Documents are accepted by the tax office at the place of registration of the individual entrepreneur. If you don’t remember the address of your inspection, you can find it on the tax website.

The website shows the address and work schedule of the inspection:

By mail. You certify all documents with a notary, send them by letter with the declared value and a list of documents. The letter may take two weeks, a month, or may be completely lost.

Through intermediaries: online accounting, MFC or mom and dad.

Intermediaries will need additional documents: if the intermediary submits an application via the Internet, an electronic signature is required; if live, then a power of attorney from a notary. Usually all this is prepared by intermediaries.

On the tax website. This method is suitable if you have an electronic signature: then you don’t need to go to the tax office, and all documents are uploaded via the Internet.

With any method of submitting documents, the tax office gives a receipt: which employee took the documents, which ones and when. If you submit in person, the tax officer will hand over the receipt; if via mail, he will send you a letter; if via the website, you will download a receipt with an electronic signature.

Keep the receipt until the tax office closes the individual entrepreneur. If the tax office loses the documents, you will prove that you submitted them. The tax office will not restore anything, but you will not have to pay state duty again.

Get an extract from USRIP

To make sure that the individual entrepreneur is closed, you need to obtain a document from the tax office - an extract from the Unified State Register of Enterprises. The tax office has five working days to issue an extract, the period is counted from the next day after the documents are submitted. If submitted on May 15, the tax office will prepare an extract by May 22.

The extract looks like this:

You cannot forget about the discharge. The tax office may not close the individual entrepreneur due to a typo in the patronymic and wait until you come for an extract. When you come, he will say so. But you still don’t come, the individual entrepreneur is working, the debt is accumulating.

How the tax office will transmit the extract depends on the application to close the individual entrepreneur. If you write that you will pick it up in person, then you will hand it over; if through an intermediary, it will be transferred to an intermediary, for example, a Modulbank lawyer.

Pay dues

If you have the extract in your hands, pay insurance premiums: to the pension fund and the medical insurance fund. The time to pay fees is 15 days from the date of closure of the individual entrepreneur.

The amount of contributions is fixed and depends on the minimum wage. This year it is 27,990 rubles. The good news is that you pay the fee not for the whole year, but for the duration of the individual entrepreneur’s work. It turns out that from the first of January to the last day of the individual entrepreneur - the date when you were discharged from the Unified State Register of Individual Entrepreneurs. If your statement says May 13, pay your dues from January 1 to May 13.

If you earned more than 300,000 rubles in a year, you have to pay additional fees: you count 1% of the amount you received into your account, minus 300,000 rubles. The contribution is also calculated from January 1 to the last day of work.

The tax website prepares the payment for payment. Go to the website and choose how you will pay and for what. There are a lot of tips on the site: if something is not clear, see the explanations.

Here's what you need to write:

who pays - “Individual entrepreneur”;

document type. If you don’t know how you will pay - in cash or by card, select “payment document”;

what are you paying for? To do this, just write KBK, the site will set up the rest itself. For contributions to the pension fund - 182 1 02 02140 06 1110 160, for health insurance - 182 1 02 02103 08 1013 160;

payment basis - “Current year payments”;

tax period - “Specific date”, and set the closing date of the individual entrepreneur;

the amount of contributions, individual entrepreneur data, and the receipt is ready.

The payment is prepared as follows:

Contributions can be paid from the website or printed a receipt and paid at the cash desk of any bank.

The tax office sometimes asks you to pay contributions before the closure of the individual entrepreneur. In the spirit: “Until you bring a receipt for payment, we will not accept the application.” Now, this is illegal. If this happens, refer to the Tax Code and demand that the application be accepted.

File a return and pay taxes

The last stage is to submit a declaration and pay taxes; the deadline and procedure for reporting depends on taxation.

Simplified. Taxes must be paid and the declaration submitted by the 25th of the month following the date of closure of the individual entrepreneur. If closed on May 15th, your deadline is June 25th.

UTII. First, you submit an application for deregistration, and then the report itself, and pay the tax. The tax office is waiting for an application five days after the closure of the individual entrepreneur, a declaration and taxes - based on the results of the quarter in which the individual entrepreneur was buried: until the 20th - a declaration, until the 25th - a tax.

If you closed your individual entrepreneur on May 15, submit the application by May 20, submit your return for the second quarter by July 20, and pay the tax by July 25.

Patent. If you are on a patent, you are lucky - you don’t need to submit anything to the tax office.

Store documents

If you have received an extract from the Unified State Register of Enterprises and have paid the tax authorities, then everything is ready - the individual entrepreneur is closed. Congratulations!

Just save the documents. The tax office may come with a tax audit, but there are no documents that you don’t owe anything.

In order not to waste time on disassembly, keep an extract on the closure of the individual entrepreneur and everything related to work: contracts, invoices, acts. This is also your responsibility under the Tax Code - keep documents for four years.

Reopen IP

A new individual entrepreneur can be opened at any time, even after the day the previous one was closed. There are no special conditions for reopening, so everything will have to be done as the first time.

The taxation system remains in place until the end of the year. If you worked at a simplified rate of 6%, the new individual entrepreneur will also be at a simplified rate. If you need a different system, you will have to wait until next year.

What awaits the individual entrepreneur after closure, fines and other sanctions that may be applied to him - such questions concern many individual entrepreneurs. The process of closing an individual enterprise does not always go smoothly, even if the liquidation is confirmed by a special certificate of removal of data from the register. Quite often, fines are imposed on a businessman after closure, which is caused by a number of reasons:

• debts to the Pension Fund,
• unpaid taxes,
• arrears of wages to former employees.

Can fines be imposed after the closure of an individual entrepreneur?

An individual entrepreneur may receive notice of fines as a result of an inspection by the Federal Tax Service. This may happen over a period of days or months. A businessman can be called to the inspection after 1-2 years, but no later than 4 years. This period is established by law, after which the study of liquidation documents will be considered invalid. Other features include:

1. Only papers for 3 financial periods of activity are subject to verification. In particular, the work of tax inspectors will cover 3 specific years, starting from the current year. Inspectors do not have the right to “dig” deeper; requesting documents would be an excess of their functions and scope of activity.
2. Only the date when the businessman began to be listed in the tax inspectorate database as an individual entrepreneur is subject to examination of the papers. The introduction of such a measure was necessary to distinguish between the types of tax payments that a citizen paid before starting a business and after.
3. Before starting such procedures, an individual entrepreneur must receive notice that the commission will check the activities and all documents. Typically, notification is carried out in the form of a regular letter, which indicates the period, types of taxes and fees.

A reference to the rules in the law is not suitable, because this does not give tax authorities the right to carry out such work. They cannot go beyond the scope of the resolution, of which the former owner of the company is notified in advance.

If in the second and third cases the inspectors exceed their authority, the individual entrepreneur can sue them. Such cases are dealt with by the country's Constitutional Court, which can hold inspectors accountable. The investigation is not affected by their status, type and place of work.

Return to contents

What fines may there be when closing an individual entrepreneur?

Fines when closing an individual entrepreneur. The purpose of such investigations is to discover and identify how a businessman paid taxes, how regularly he did it, where the fees were incomplete or did not comply with the law.

In this case, a fine may be issued if the individual entrepreneur is closed.

Quite often, such violations occur regarding the Pension Fund. This could happen due to the fact that deductions were not made, because the company may not be profitable. Therefore, the individual entrepreneur receives an unpleasant resolution after the closure of the company, stating that he is obliged to pay a fine.

Interestingly, if there are debts, the tax office cannot refuse to terminate activities. At the same time, sanctions will sooner or later be applied, and the accumulated debts will still have to be repaid.

A fine, if the individual entrepreneur is closed, will also be issued if activity reports are filed incorrectly. According to established standards, you will have to pay eight times the amount. Just before paying off the debt, you need to check the reporting deadline. If it has expired, then you don’t have to pay, but if there is very little time left, then it is important to fill out a tax return.

If the company did not carry out any work in the selected areas, then it is worth submitting the so-called zero declaration. This will help recalculate and significantly reduce the amount of sanctions.

After submitting papers to the inspection, paying and receiving a receipt, the entrepreneur will have 12 days to notify the Pension Fund. There you will need to provide:

• extract from the register,
• pension insurance certificate,
• a copy of the identification code.

Reports will be submitted after closing. It all depends on the taxation method - simplified or general.

In the first case, the declaration must be submitted by the 25th of the next month, which will follow the closing date. The specificity is that sometimes you have to submit 2 documents - for the past and the new financial year. This is due to the fact that if the company ceases operations in the next year even if it carries out activities for a few days. Reports and all necessary papers are submitted both during the liquidation of the company and after closure.

In the second case, the entrepreneur has only 5 days to submit all documents to the tax office. The main thing is a declaration with the level of income and payments for value added tax.

If the payment of a single tax on imputed income was applied, then the procedure for repaying debts becomes somewhat more complicated. First, you should fill out an application on special form No. 4 for deregistration for this type of payment. Secondly, draw up and send a report (by the 20th day of the first month from which the new tax period begins).

Entrepreneurship sometimes does not bring the desired results. In this case, it is better to stop. For this purpose, the legislation of the Russian Federation provides for a special procedure, which today is significantly simplified. However, there are also pitfalls here. For example, after the closure of an individual entrepreneur, you received a letter about the debt. Why this happened, how to avoid it and what to do, we will try to figure it out in our article.

What letters/fines can the tax office send and WHY?

The Federal Tax Service authorities have every right to carry out an inspection of an individual entrepreneur after he has received a certificate of termination of activity.

To do this, a number of mandatory conditions must be met:

• the period for conducting an inspection after closure is 4 years;
• it is possible to check only the previous three periods (i.e. if the check is scheduled in 2016, then the period being checked will begin on January 1, 2013). Moreover, these deadlines are exceptional and tax authorities do not have the right to demand documents beyond the specified period. This would be an excess of their authority;
• the verification covers only the period in which the person was registered as an individual entrepreneur. That is, the point here is that when you become an entrepreneur, you take on completely different tax obligations than an ordinary individual. Liquidation of you as an entrepreneur removes these obligations, but from the moment of termination. But for all your “activities” up to this point, you will have to pay as an individual entrepreneur;
• mandatory provision of a decision on conducting an on-site tax audit. It must indicate for what period the audit is planned to be carried out and specific taxes are listed (an alternative is to indicate the audit “for all taxes and fees.” Tax authorities cannot indicate individual issues of compliance with legislation as an audit. Remember that the regulatory authorities do not have the right to verify information other than that specified in the decision to conduct an audit.This will be regarded as an abuse of authority.

The above facts are confirmed by the Constitutional Court of the Russian Federation, which believes that tax control and, in case of violation, prosecution is carried out in relation to organizations and individuals, regardless of what special legal status they have, what type of activity they are engaged in, mode.

Inspections by tax authorities are aimed at ensuring compliance tax payment obligations or collection and are terminated by the liquidation of the organization or the death of the taxpayer or when he is declared dead.

After closing, the tax office may send the following notices:

• decision to conduct an on-site inspection. For these purposes, save all tax returns, payment receipts, other bank and cash documents, all primary documents (agreements, acts, invoices) and all individual entrepreneur registration documents.
• These checks are carried out to determine the legality of the application of the taxation system used, for example the simplified tax system. If it is proven that the chosen regime could not be used by the entrepreneur, he will be charged all taxes, including penalties, payable under the general taxation system. Also, this check can be carried out to check whether the individual entrepreneurs will continue to work after closure. Establishing this fact threatens with huge fines, administrative, and in some cases, criminal liability.
• The tax authority may also send a notice of a counter audit. It is carried out in order to obtain documents from the counterparty of the taxpayer being audited. Your failure to provide documents in this case may adversely affect the business of your counterparty. He may be denied VAT deductions and have his “profitable” expenses removed.”
• notification of penalties. For example, do not be surprised if, after the closure of an individual entrepreneur, a fine was received for the taxpayer’s failure to submit a tax return (according to Article 119 of the Tax Code, the minimum fine in this case is 1000 rubles).

What problems can there be with the Pension Fund after closure, what to do

Some entrepreneurs believe that if they did not carry out activities or did not receive income from it, then there is no need to pay anything to the budget. This is the most common mistake, which leads to the fact that the Pension Fund authorities account for significant amounts of penalties. You decide to close down to avoid all the problems.

Today, the legislation of the Russian Federation does not consider the presence of debt to the budget as a basis for refusing to close a business activity. You will be closed, but your debts will not go away.

This lack of knowledge leads to people wondering why the individual entrepreneur is closed, and the Pension Fund demands payment of debts. No one will force you to pay after closing, but everything that you “earned” before that will have to be paid or wait for the bailiffs.

The situation with reporting is no better. Failure to submit it entails the accrual of fines by the Pension Fund of 8 times the amount Minimum wage*12. Let us immediately warn you that if, after the closure of an individual entrepreneur, you received a letter from the Pension Fund of the Russian Federation demanding to pay fines for not filing a declaration, then be sure to check to see if the deadline for filing reports has not yet expired. And if this is the case, submit all necessary reports as soon as possible. Even if you did not work, then submit a zero declaration. The tax office will independently transfer all the necessary data. If you did everything correctly, then the Pension Fund must recalculate and reduce the amount of accrued penalties.

Also, within 12 days from the date of closure, you must notify the Pension Fund about this and provide copies of documents: an extract from the Unified State Register of Individual Entrepreneurs, an insurance certificate of state pension insurance, a TIN. Pension Fund authorities may send a notice demanding repayment of the debt.

How to properly submit reports after closing - briefly

To avoid any problems or unresolved issues related to the closure of your business, submit all necessary reports.

1. If you have used simplified taxation system- the deadline for filing a declaration is no later than the 25th day of the month following the month in which business activity was terminated. At the same time, keep in mind that even if you worked for several days in January of the new year, you must submit a declaration for the previous and current years. This is necessary because the liquidation period also extends to the next year (even though it is several days). And the Tax Code does not contain any exceptions in this case. Using the simplified taxation system, reporting can be submitted both before filing an application for closure and after
2. If you used the general taxation system, then you have five days from the date of termination to submit a declaration of actual income received. If you were a VAT payer, then your obligation to file the corresponding declaration expires on the 25th of the next month
3. If you used UTII, then first submit an application for deregistration using the UTII-4 form, and then provide the UTII report itself. This must be done before the 20th day of the first month of the next tax period.

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