In business, it is quite often necessary to change the form of ownership or to merge companies, and sometimes to liquidate a legal entity as a result of bankruptcy. In order to be able to close an enterprise as a taxpayer, it is necessary to adhere to a certain algorithm of actions.
Necessary
- - the charter of the enterprise;
- - receipts for payment of taxes;
- - notifications about submitted tax reports;
- - paid state duty.
Instructions
Step 1
Each legal entity has its own founders. In order to liquidate it, you need to make a decision on this at a general meeting of members of the society. The decision of the meeting must be recorded in the minutes.
Step 2
At the general meeting of shareholders, it is also necessary to select the members of the liquidation commission and issue them with an official surname list indicating the chairman of the commission. Agree the decision of the meeting with the selected commission for the liquidation of the LLC.
Step 3
After that, write a statement on the liquidation of an enterprise - a legal entity to the tax inspectorate on behalf of the director. The application for liquidation must be certified by a notary.
Step 4
Submit an announcement to the media about your intention to close the business no later than two months before the actual closure. It is also necessary to notify creditors in writing in other ways, if necessary.
Step 5
If the LLC has members - legal entities, withdraw their composition of the enterprise and record this in the charter. Draw up an inventory act of the liquidated enterprise, officially certify it with the signatures of the members of the liquidation commission.
Step 6
Terminate all employees in the manner prescribed by law. Pay them due compensation, make entries in work books and deregister them with PF and FSS.
Step 7
To submit it to the tax authority, draw up an interim liquidation balance sheet, certify it with the signature of the chairman of the commission and take it to the tax office.
Step 8
If the company is bankrupt and there is no money to pay off creditors, put up for sale the property owned by the LLC and pay off the creditors.
Step 9
Close the LLC checking account in the bank. To do this, write a corresponding application to the bank branch.
Step 10
Only after that you can go through the liquidation procedure itself in the tax office. Pre-pay off all debts on taxes and fees, submit the necessary reports. Pay the due state fee.
Step 11
If all stages have been successfully completed, do not forget to receive a notification of the formalized liquidation of the legal entity.
