Termination of a legal entity is a complex and lengthy procedure regulated by Article 61 of the Civil Code of the Russian Federation. The closure of legal entities can be divided into voluntary and compulsory. Depending on this, the immediate termination procedure differs.
Necessary
- - ads;
- - notifications.
Instructions
Step 1
In case of voluntary termination of activities, convene an extraordinary meeting of the founders. During the meeting, keep minutes, on the basis of which you will issue a decision on the termination of the activities of the legal entity and on the appointment of a liquidation commission.
Step 2
Submit the list of selected members of the liquidation commission for approval to the tax authorities at the place of registration of the legal entity. After reviewing the list, all members of the commission will be issued a special certificate of the Unified State Register of Legal Entities. In a separate letter, notify the tax office of the termination of your activities.
Step 3
Formally announce the cessation of media activities. Your ad must be voiced on television and posted in regional print media for at least 1 month.
Step 4
Notify all employees of the enterprise in writing about the termination of your activities. This must be done no later than two months before the fact of liquidation.
Step 5
Notify the regional employment service in writing about the termination of the enterprise.
Step 6
Send all your lenders and borrowers a letter of notice and an inventory of the investment to terminate your business.
Step 7
A commission from the audit company and tax office will check all your financial activities to identify outstanding tax arrears. The terms of the financial audit of the enterprise can last up to three months.
Step 8
The members of the commission you have elected will carry out an inventory of the property and fill out the unified form of liquidation balance sheet No. 1 of OKUD.
Step 9
Only after all the listed procedures, after paying off all accounts payable and tax debts, after paying employees redundancy benefits, you can apply to the tax office to officially register the termination of your activities. The information will be entered into a single register. LE will cease to exist.
Step 10
If the termination of your activities is related to a court order, then the members of the liquidation commission are appointed by the court. Also, a bankruptcy commissioner is appointed who will carry out activities for the liquidation of the legal entity instead of you.
