In order to save money, decisions are often made to close separate divisions of an organization and enterprises. What is the current procedure for closing subdivisions?
Instructions
Step 1
Please note that such a decision can only be made by the board of directors of the organization or, in the absence of such, the general meeting of participants (shareholders). The decision taken on this issue should be formalized as a protocol.
Step 2
Make all the necessary changes to the constituent documents in connection with the closure of the division. The introduction of such changes should also be decided by a meeting of participants (shareholders).
Step 3
Submit the following documents to the tax office:
- minutes of the general meeting (board of directors);
- two certified copies of the new charter.
Attach a statement on amendments to the constituent documents to these documents.
Step 4
Please note: you should not notify the creditors of your organization about the closure of a division (branch), since it was not a separately registered legal entity.
Step 5
You must notify all employees of this unit in writing about the future layoffs no later than 2 months before its closure. In addition, you are obliged to notify the labor inspectorate and employment authorities of the upcoming closure of the unit (also no later than 2 months). Indicate in the list of workers falling under the reduction, the position, specialty, profession and qualifications of each of them so that they can be immediately registered with the employment service.
Step 6
To deregister a separate subdivision, submit the necessary package of documents to the tax authorities at the place of its registration, namely:
- certificate of registration of an organization (legal entity);
- a certified copy of the minutes of the meeting (of the board of directors) and a certified copy of the new charter;
- application for deregistration.
Step 7
Prepare for the fact that after submitting an application for deregistration of a separate subdivision, its mandatory tax audit will be carried out (for a period not exceeding 14 days), and only after the audit the deregistration procedure will be finalized.
Step 8
Do not forget to inform the tax authorities at the place of registration of your organization about the closure of this unit no later than one month after the end of this procedure.
