In commercial activities, situations are often encountered when the participants (the only participant) of a limited liability company come to the conclusion that it is impossible to continue doing business and decide to voluntarily liquidate the organization. Conventionally, the entire process of liquidation of a limited liability company (hereinafter referred to as “LLC”) can be divided into 3 stages. In this article, we will describe the 2nd stage of liquidation.
Necessary
- - the consent of the sole participant (or general meeting of participants) of the LLC;
- - money to pay for notary services.
Instructions
Step 1
The second stage of liquidation begins with the preparation of an interim liquidation balance sheet of the organization by its participants (members of the liquidation commission, liquidator) personally or by resorting to the services of consulting companies, which usually prepare it within 3-5 days.
Step 2
Then the interim liquidation balance sheet of the organization should be approved by the decision of the participant (s) of the LLC. If the decision was made by the only participant of the LLC, it is necessary to determine in it:
- place, date and time of the decision;
- passport data of the only member of the organization;
- the will of the sole participant of the organization to approve the interim liquidation balance sheet;
- signature of the sole member of the organization.
If the organization has several participants, then, in addition to the information indicated above, for a decision in the minutes of the general meeting of participants, it is necessary to determine the following information: the date of drawing up the minutes, the presence of a quorum, the agenda, data on the persons who spoke at the general meeting of participants.
Step 3
After the decision has been made (a protocol has been drawn up), it is necessary to download from the official websites of the legal reference systems "Garant" or "Consultant Plus" a notice of liquidation of a legal entity (form No. Р15001), which is Appendix No. 8 to the order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ- 7-6 / 25 @. The procedure for filling out this document differs little from the procedure for entering data into the form No. Р15001 during the first stage of liquidation, which we have described in one of the previous articles. The only differences when filling out this form at the 2nd stage of liquidation is the affixing of the "V" sign in clause 2.3. and not filling out sheet "A".
Step 4
The final step is the notary's certification of Form No. P15001 and the transfer of a set of documents, including the decision of the sole participant of the company (minutes of the general meeting of participants), notification in Form No. P15001, an interim liquidation balance sheet and certified copies of pages indicating the organization to be liquidated from the journal "Bulletin of the State registration "(or the copy of the magazine itself directly) to the relevant tax office.
