Once you organized your business and it seemed to you that it would always work … After weighing all the pros and cons, you decided to close. How to do it right? There are peculiarities with the correct closure of IP and LLC.
It is necessary
Instructions
Step 1
LLC - a protocol is drawn up in which the general meeting of founders makes a decision to close the business, the issue of appointing a liquidation commission is considered, and members of the liquidation commission are also appointed. The commission decides everything instead of the director, being the supreme governing body.
Step 2
IP - skip the first step. The state duty is paid - the amount needs to be clarified with the Federal Tax Service, an application is submitted on a special form P26001. The application can be submitted in person, with the help of your representative, by power of attorney through another person, electronically using a digital signature.
We do not sign the application! We do this in the tax office.
Step 3
LLC - after the closing meeting has taken place, but no later than three days, we submit to the Federal Tax Service (registered body) Notification R15001, a special form. Appendix - minutes of the general meeting of founders, the decision to create a liquidation commission.
Step 4
LLC - we submit a special announcement to the "Bulletin of State Registration", it must be indicated where, at what time claims are accepted, but not less than two months.
Step 5
LLC - all debtors (debtors) and all creditors (to whom we owe) we write registered letters with a message about the closure of an enterprise, organization, thereby very simply identifying debts. We designate the period during which we must pay. This should be done by the liquidation commission, otherwise why did we create it, the director no longer acts. We leave all receipts for sending and copies of letters.
Step 6
LLC - we fill out and submit to the tax (FTS) an application for the termination of our activities. Form Р16001. But this is not as fast as it seems. The liquidation commission prepares the balance sheet (it is also called intermediate), it is signed, endorsed by the founders, the application is signed only by a notary who will certify the signature, we attach a receipt for payment of the state duty to the application. And only now we are handing over to the tax office. This date is the official last day of the enterprise's work, we make tax returns, pay taxes.
Step 7
In five working days (on the sixth day) we receive an extract from the Unified State Register of Legal Entities, for individual entrepreneurs - EGRIP, a notification of the deregistration of a legal entity with the tax authority. If the registration of liquidation was refused, then the tax authorities indicate the reason.
