Responsibility for conducting the branch liquidation procedure rests entirely with the parent company. A branch that is listed in the Charter is much more difficult to close and takes longer than a branch that is not registered in the charter, since it entails a change in the organization’s charter policy.
Instructions
Step 1
Approve the decision to liquidate the branch at the meeting of founders. According to the statutory documents, look at the exact designation of the liquidation of a unit: closure or liquidation.
Step 2
Submit an application to the Inspectorate of the Ministry of Taxes and Levies (IMTS) within 3 days after the convening of the meeting of the founders. If more time has passed, redo the protocol again.
Step 3
In the inspectorate where the branch was registered, take the application form for the liquidation of the branch, as well as the bypass sheet.
Step 4
Be sure to check all financial statements for the last 3 years of the branch with the involvement of an independent auditing organization. Check the tax deductions of the branch - everything should be in order. These acts will be required later.
Step 5
Make changes in the statutory documents regarding the liquidation of the branch. Take the power of attorney from the general director of the branch to carry out liquidation work.
Step 6
With the package of documents, go to the Inspectorate of the Ministry of Taxes and Tax Collection where the branch was previously registered. The Inspectorate for Tax Inspection appoints the time of arrival of the field and office check As soon as the inspection from the Inspectorate of the Ministry of Taxes and Levies is completed, the representatives of the inspection sign a bypass sheet and issue a conclusion on the liquidation of the branch.
Step 7
With the received notification of closure and the amended Articles of Association, you need to come to the tax office, where the parent company itself is registered. In the tax office you will receive a certificate of amendments to the Unified State Register of Legal Entities. At this time, the tax authority of the legal entity submits a request to transfer the unit's case from its tax office.
Step 8
All property initially available on the balance sheet of the branch, as well as property acquired by the branch in the course of its activities, is transferred in full to the parent company.
