The liquidation of an enterprise implies the termination of activities without transferring cases to a legal successor and the exclusion of the enterprise from the Unified State Register of Legal Entities, as well as subsequent de-taxation.
Instructions
Step 1
Gather a board of founders to draw up a protocol and a liquidation decision. Based on the decision made, draw up a notice of liquidation of the organization, notarize it within three days and send it to the tax inspectorate at the place of registration of the company, where they will make a corresponding entry on the beginning of liquidation in the unified register of legal entities. By the board of founders, determine the liquidator or the composition of the liquidation commission and agree on the decision with the tax authority. With the beginning of the liquidation process, all the affairs of the company are transferred to the jurisdiction of the members of the liquidation commission.
Step 2
After the two months allowed for creditors to issue their claims, prepare a preliminary liquidation balance sheet - take into account all the applications of creditors, make an inventory, make sure that debtors pay the invoices issued to them, sell the property of the enterprise, in the conclusion of the balance sheet, indicate the terms of repayment of the company's debts to creditors. Make a notice of drawing up a preliminary liquidation balance sheet, notarize it and submit it to the tax authority along with the balance sheet.
Step 3
Terminate contracts with government agencies and other organizations, deregister with funds. Pay your creditors and close the company's current account, destroy the seal. Prepare all documents related to the activities of the company for transfer to the State Archives and deposit them.
Step 4
Pay the state fee for the closing procedure. Prepare a full package of constituent documents, draw up and certify a closing statement with a notary. Submit the package of documents for the company to the notary for certification as you complete all the necessary steps.
Step 5
Attach to the constituent documents the originals of the financial statements, including the primary documentation and explanations for the debts. Collect reconciliation statements with tax authorities and extrabudgetary organizations, which will confirm the absence of arrears.
Step 6
To make an entry on the closure of an enterprise in the unified register of legal entities, submit the collected documents to the tax office.
The record will be made and executed within five working days from the date of submission of the full package of documents.
