In the course of the operation of the enterprise, there are moments when it is necessary to take strategically important decisions concerning financial performance. It happens that the choice is made in favor of the termination of work and liquidation of the company
Methods and reasons for liquidation
Today, there are several ways of closing an OOO with debts, from which the final status of the liquidated legal entity will depend.
In accordance with the Federal Law on Limited Liability Companies, the following methods of liquidation can be distinguished:
- additional liquidation;
- legal liquidation;
- bankruptcy;
- liquidation of LLC with debts with the help of reorganization.
- The following procedures can have different legal consequences for the members of the public, but in the result of liquidation, the OOO will be removed from the source.
Reasons for LLC liquidation:
- Fulfillment of the goals and objectives of the company, which are provided for in its charter - having achieved them, the enterprise closes, as it becomes unnecessary.
- The organization has a high degree of tax risks in the further continuation of its activities.
- The liquidation of an LLC occurs due to the large volume of costs incurred, which are not able to cover the funds received by the enterprise.
- The closure of the company occurs in connection with the existing disagreements between the owners of the enterprise, as well as when they leave the founders. The organization can be liquidated if there are debts to third parties.
- Transformation of the company into another economic entity through reorganization.
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Liquidation of an LLC in connection with the termination of the license for the activities carried out or its final closure.
How to close an LLC for free in 2019
Termination of activity consists of the following steps:
- A decision is drawn up to terminate the activity.
- At the meeting, the decision is made and elected by the liquidation commission;
- The decision should be reported to the registering state body, the applicant will be the founder or the chairman of the commission.
- For notification, you will need a decision on the appointment of a commission and a special form of notification of liquidation.
- On the basis of the documents provided, information is entered into the Unified State Register of Legal Entities that the company is in the process of liquidation.
- There is no need to notify the social and pension funds, the interaction between the registration authorities and the funds is well established.
- Lenders of the LLC must be notified of the beginning of the process, this must be done in writing and by publication in the "Bulletin of State Registration".
- For publication, you will need an application, a cover letter, confirmation of payment, a copy of the decision on the acceptance of the commission.
- If the company has employees, the employment center and workers must be notified of the liquidation that has begun.
- The notice must be made in writing and sent at least 2 months before the dismissal.
- Payment of debts of the organization. Within the next 2 months, any of the creditors can file money and property claims.
- Preparing for a tax audit. Such a check is not always carried out, and companies with a zero balance are not checked at all, but it is still necessary to put things in order in the documents.
- Formation of an interim balance. It reflects the financial position of all debts paid.
- If the creditor has not filed a claim within the prescribed period, then the debt is considered paid and will be reflected in income.
- Formation of the liquidation balance sheet, taking into account the verification and repaid debts.
- Transfer to the tax office of the final package of documents.
After the transfer of the necessary documents, a record is made about the termination of the enterprise, the LLC is considered closed, but the commission must take a number of more actions:
- destroy the seal;
- submit documentation to the archive;
- close a bank account.
