Any legal entity has the right to open and close branches in various constituent entities of the Russian Federation. In the event of a branch closure, a package of documents will have to be prepared and a number of formalities stipulated by tax and labor legislation and civil law norms will have to be completed.
Necessary
- - the decision to close the branch;
- - application form R13002;
- - notifications to the employment center about the upcoming closure of the branch, and then - the tax office and extra-budgetary funds at the location of the parent organization.
Instructions
Step 1
Make a decision to close the branch. In the case of an LLC, it is adopted at a general meeting of founders, in joint-stock companies - by a board of directors or a general meeting of shareholders.
Step 2
Make the changes caused by the closure of the branch to the constituent documents (charter) and prepare a package of other papers for making changes to the Unified State Register of Legal Entities. It includes an application for amending the constituent documents in the form No. Р13002, minutes of the meeting of shareholders or founders or a sole decision, two copies of the new edition of the charter and a receipt for payment of state duty.
You can clarify the amount of the state duty in the tax office, and form a payment order or receipt on the website of the Federal Tax Service of Russia.
Step 3
Issue the termination of branch employees. The procedure in this case is the same as for the liquidation of the organization. You are also obliged to offer the dismissed workers a list of available vacancies, including in another area, and get a written refusal from each of them if none of them suits him.
You are obliged to warn employees about the closure of the branch two months in advance, and upon dismissal, you must pay each severance pay - one average monthly salary plus two more months' salary.
Step 4
Within the same time frame, you must notify the closure of the branch and the employment service at its location.
In the notification, you must indicate the position, profession, specialty of each employee, the terms of payment for his work, qualification requirements for him.
Step 5
Upon completion of all formalities, submit to the tax office at the location of the branch an application for deregistration in the form No. 1-4-Accounting. The fiscal authority must deregister it within 10 days from the date of submission of the application, but after conducting an on-site tax audit, which may extend this period up to 14 days.
Step 6
After that, you need to notify the tax office at the location of the parent organization about the closure of the branch and report this in writing to extra-budgetary funds.
