How is the liquidation of the organization?
Elimination of the organization - stopfunctioning of a legal entity without transferring its powers to successors. The enterprise must be excluded from the State Register. The TIN and OGRN should be canceled, only then the firm will be formally liquidated.
How is the liquidation of commercial enterprises?
The given action is possible only under the decision of shareholders or proprietors (voluntary), the authorized body or a court verdict (compulsorily).
Liquidation of commercial organizations follows the following algorithm:
1. Shareholders decide on the termination of activities. They appoint a liquidator or a special commission. After that the head of the enterprise is recognized as unauthorized.
2. The tax service shall be notified of the liquidation of the organization.
3. The media should publish information on the termination of the enterprise.
4. It takes about 8 weeks from the previous action to settle with creditors, pay taxes and receive funds from debtors. At this time, it is necessary to provide reports to the PF and to receive a certificate of the absence of claims of the Pension Fund to the liquidated enterprise.
5. Balance is drawn up (intermediate and liquidation), then state duty is paid.
6. Next, you need to file a liquidation application with the registration authority. The duration of the operation is 5 days after its submission.
Liquidation of the organization will be successful and competent, if you turn to the specialists of law firms. List of required documents:
- passport of the director of the organization (a copy of the main pages);
- a photocopy of the passport of the shareholders (founders) of the enterprise;
- a photocopy of the extract from the Unified State Register of Legal Entities;
- a photocopy of the balance sheet (the last reporting year and quarter);
- a photocopy of the notice of registration of the enterprise in the Pension Fund.
Elimination of non-profit enterprises
If the liquidation of non-profit organizations is voluntary, the following should be considered:
1. The enterprise must pay all debts to off-budget funds and the budget.
2. It is necessary to check with the tax inspectorate the data on taxes and fees, if necessary, to pay the remaining amounts.
3. You should be prepared for the fact that the tax authorities can conduct an extraordinary audit. It may not be, if the enterprise timely handed over the tax reporting and paid all taxes.
4. When liquidation of the organization is coming to an end (after payment of all state duties and debts), the settlement account is closed.
5. The PF should provide accounts and other individual documents until the day when the decision to terminate the functioning of the company was made.
How to eliminate IP?
Elimination of individual entrepreneurs is as follows:
1. The IP pays all the debts of the PF and the budget.
2. IP takes a certificate from the Pension Fund that it has no monetary obligations to the pension insurance fund.
3. An application for the liquidation of the IP to the registration authority is submitted.
Documents required for operations:
- copy of TIN;
- passport PI (copy of main pages);
- a photocopy of the document from the Unified State Register of Legal Entities;
- certificate of registration as an individual entrepreneur (copy);
- notification of registration in the PF (copy). </ ul </ p>