Liquidation of legal entities by decision of the founders is an important tool in the hands of entrepreneurs. With the help of such a voluntary liquidation, you can get rid of unnecessary companies and enterprises that do not bring profit. The liquidation procedure is enshrined in civil law.
Instructions
Step 1
According to the Civil Code of the Russian Federation, a legal entity can be liquidated independently (by the decision of its founders) or forcibly through a court. The founders of an enterprise, after making a decision on its liquidation, must inform the authorized state body (tax inspectorate) in writing for entering information into the Unified State Register of Legal Entities (USRLE) that the enterprise is in the process of liquidation. After notification to the authorized body, the founders of the enterprise appoint a liquidation commission or a liquidator, to whom the powers to manage the affairs are transferred. Terms of liquidation are set.
Step 2
The liquidation commission or liquidator must publish in the media information about the liquidation of the enterprise and the procedure and deadline for filing claims by its creditors. Duration of the term - from two months from the date of publication. Creditors are notified in writing of the liquidation of the enterprise.
Step 3
After that, the liquidation commission or liquidator draws up an interim liquidation balance sheet. It contains a list of creditors' claims with the results of their consideration, a description of the property of the enterprise. In case of insufficient funds to satisfy creditors on the company's account, the property is sold at auction.
Step 4
Creditors' claims are satisfied in the order of priority. First, the requirements of citizens are satisfied, to whom the enterprise is responsible for causing harm to life or health or moral harm. Then severance pay and salaries are paid to the employees of the enterprise. Next, settlements are made on payments to the budget and off-budget funds. Only after that the company must settle accounts with all other creditors.
Step 5
After completing settlements with creditors, the liquidation commission or liquidator draws up a liquidation balance sheet, approved by the founders of the enterprise. Liquidation is considered completed after making an entry about it in the Unified State Register of Legal Entities.
