Liquidation of an organization is the suspension of the functioning of a legal entity without the transfer of its powers to successors. The company must be excluded from the State Register. TIN and PSRN should be canceled, only in this case the company will be officially liquidated.
How is the liquidation of commercial enterprises?
This event is possible only by decision of shareholders or owners (voluntarily), an authorized body or a court verdict (forced).
The liquidation of commercial organizations is carried out according to the following algorithm:
1. Shareholders make a decision to terminate 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 that the organization is being liquidated.
3. The media should publish information on the termination of the enterprise.
4. It is necessary that from the previous action it took about 8 weeks to settle with creditors, pay taxes and receive funds from debtors. At this time, you should provide reporting to the PF and get a certificate of the absence of claims of the Pension Fund to the company being liquidated.
5. A balance sheet is drawn up (interim and liquidation), then the state duty is paid.
6. Next, you need to submit an application for liquidation to the registration authority. The duration of the operation is 5 days after its submission.
The 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 (copy of the main pages);
- a photocopy of the passport of the shareholders (founders) of the enterprise;
- photocopy of extract from the register;
- photocopy of the balance sheet (last reporting year and quarter);
- A photocopy of the notice of registration of the company with the Pension Fund.
Liquidation of Nonprofit Enterprises
If the liquidation of non-profit organizations is voluntary, then the following should be considered:
1. The company must pay off all debts to extra-budgetary funds and the budget.
2. It is necessary to check data on taxes and fees with the tax inspectorate, and if necessary, pay the missing amounts.
3. It should be prepared for the fact that tax authorities can conduct an extraordinary audit. It may not be if the company timely submitted tax reports and paid all taxes.
4. When the liquidation of the organization comes to an end (after payment of all state duties and debts), the current account is closed.
5. The PF should provide reporting and other individual documents until the day when it was decided to terminate the functioning of the company.
How to eliminate IP?
The liquidation of individual entrepreneurs is as follows:
1. IP pays all debts to the PF and the budget.
2. An individual entrepreneur takes a certificate from the PF that he has no monetary obligations to the pension insurance fund.
3. An application for the liquidation of IP is submitted to the registration authority.
Documents required for operations:
- copy of TIN;
- IP passport (copy of the main page);
- photocopy of a document from USRU;
- certificate of registration as an individual entrepreneur (copy);
- notification of registration in the PF (copy).