Liquidation of a company is a rather complicated legal procedure, as a result of which the company ceases to exist. Unlike a reorganization, in this process all the rights and obligations of the company are extinguished.
It is necessary
Authorized capital, constituent documents
Instructions
Step 1
Organize a general meeting of all shareholders to decide on the initiation of the liquidation procedure. Also at this meeting, a liquidation commission should be formed, which will perform the functions of managing the company.
Step 2
Notify the tax authorities that the procedure for the liquidation of the open joint stock company has begun. If the FTS is not notified, the company will be fined. Since, usually, after notifying the tax authorities of the liquidation, an audit of the company's activities is carried out, it is better to prepare for it in advance in order to avoid additional charges of taxes and fines. If this does happen, you can appeal the results of the check to the arbitration court.
Step 3
Also publish a message about the liquidation of the company in the media and send newsletters to all the creditors of the firm. The liquidation commission in its work with creditors must establish accounts receivable and write demands for their repayment. If the company does not have enough funds to repay loans, then it is necessary to sell the property of the liquidated joint-stock company.
Step 4
Distribute the remaining funds and property among the participants in accordance with the number of shares prescribed in the authorized capital.
Step 5
Draw up an interim liquidation balance sheet. It must then be submitted for state registration with the federal tax service along with applications for state registration of the fact of liquidation.
Step 6
Obtain from the Federal Tax Service a certificate of termination of the public company by liquidation. On this, the liquidation procedure can be considered complete. The law gives four months to complete all stages, in fact, the whole procedure can last up to one year.
