Many managers, directors and employees of companies are faced with the need to liquidate legal entities. This occurs when it is necessary to terminate the activity or existence of any enterprise or counterparty. An important step in this process is the decision to liquidate.
Instructions
Step 1
Be aware that liquidation is the termination of the activities of a legal entity without the transfer of its duties and rights to other persons or enterprises. Liquidation can be carried out both voluntary and compulsory. On a voluntary basis, the liquidation of a legal entity is carried out on the basis of Article 61 of the Civil Code of the Russian Federation, taking into account the type of legal entity. In principle, for all types of persons and cases of liquidation, the procedure is similar, differences in it exist only at the stages of making a decision on liquidation and its execution.
Step 2
There are several main stages of liquidation of a legal entity. At the initial stage, you need to make a decision that the legal entity will be liquidated, make a decision on the procedure for its liquidation, and a decision on who will be included in the liquidation commission. The decision to liquidate can be made for various reasons - the end of the project term of the enterprise, the achievement of goals, as well as without explaining the reasons.
Step 3
The decision of the owners - founders or shareholders is enough. For an LLC, this must be a unanimous decision of the founders. In joint-stock companies, ¾ of the shareholders meeting must vote for liquidation. Also, the percentage of votes for making a decision can be set in the charter of the enterprise.
Step 4
Further, notify third parties, government organizations, about the upcoming liquidation by publishing messages in the press or special bodies. After that, work begins on the liquidation of the legal entity.
Step 5
Draw up an interim liquidation balance sheet, after identifying the accounts payable and receivable of the enterprise. Then make the final settlements with the creditors, draw up the final liquidation balance sheet, and then the legal entity is liquidated.
Step 6
During the preparation and conduct of work on the liquidation of the enterprise, notify the tax inspectorate, the registering authority, about the decisions on this matter and the timing of various procedures. For example, in Moscow, these issues are within the competence of the Inspectorate of the Federal Tax Service of Russia No. 46. After the decision is made and the tax authority is notified, the procedure for terminating the activity of the enterprise begins.
