In the activities of some LLC, there sometimes comes a time when the organization is easier to close than to try to reanimate.
If you think that order of liquidation of is complicated, you are deeply mistaken!
Yes, according to the time the company closes about 6 months, however, the preparation of documents is not particularly difficult.
If you are considering how to close , then in this article we will provide you with an instruction manual for action.
Decision to close
Before proceeding to the liquidation procedure for LLC, let's talk about when it is possible to close an enterprise.
So, the enterprise can be closed on a voluntary basis, on the basis of a court decision and by decision of the Federal Tax Service.
If everything is clear with a voluntary solution, then other options can raise a number of questions.
I will clarify that the court can rule on the closure of in case of illegal activity or serious violation of the law. Liquidation by decision of the Federal Tax Service can be carried out in case of failure to submit tax reports.
Either the court can recognize your company as bankrupt, that is, it is insolvent in all respects!
Bankruptcy is a rather complicated process that requires a qualified specialist in this matter - a bankruptcy lawyer!
Take a note.
How to close LLC.Step-by-step instruction.
So, we have discussed the reasons why you can close the company, and now turn to step-by-step instructions.
Let me remind you that in this article we will only consider the first option - the closure of the company on its own.
Step 1. Decision to close
Ltd. Initially, a meeting of all the members of the LLC is convened and a decision is made to close the company.
If there is only one person in the LLC, then he independently prepares the decision to close the organization.
At the meeting, participants must select a liquidation commission( hereinafter LC) and draw up a plan for the future event.
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Step 2. The procedure for liquidation of LLC.Preparation and submission of documents.
After the members of the LLC decided to liquidate the organization and chose the LC, you should proceed to collect the required documents.
At this stage, you will need:
- notarized application for the decision to liquidate the LLC;
- decision to start liquidation of LLC;
- appointment of the liquidation commission;
- a notarized statement on the formation of the liquidation commission;
- company liquidation plan.
The prepared documents are submitted to the Federal Tax Service immediately after the decision of to be closed by .
It is worth remembering in the mandatory notification of the intention to liquidate the organization of the FIU and the FSS.
Step 3. The order of liquidation of LLC.Notification of media.
As soon as the tax makes a special note about the beginning of the closure of the company, it is necessary to publish in the press information about the beginning of the liquidation of the LLC.
And the publication should not be somewhere, but in a strictly defined edition - "Bulletin of state registration".
To publish an advertisement in the Herald, you must provide the following documents:
- application for publication;
- a copy of the decision on the commencement of liquidation and a copy of the appointment of the liquidation commission;
- receipt for payment of the announcement.
Announcement is usually published 2 times: first immediately after entry into the register, the second one 1 month after the first publication.
After the information on the liquidation of the enterprise appears in the press, the creditors can file all their claims within 2 months.
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Step 4. Notification of creditors about the closure of
Ltd. After the LC has been assigned and a corresponding entry is made in the register, all creditors are notified in writing.
At the same stage, all accounting is pummeled and debts are collected from debtors.
Step 5. The padding of the interim liquidation balance
Two months after the publication in the media, it is possible to bravely beat the interim liquidation balance sheet.
The responsibility for its compilation lies on the shoulders of the LC.
The balance sheet should contain all information about the property of the LLC, the claims of creditors and all payments.
PLB is signed by the founder of LLC.
In addition to the balance sheet itself, the LC must prepare a notice of approval of the balance sheet and notarize it.
Balance, notification and confirmation of publication in the press must be submitted to the Federal Tax Service.
Step 6. Settlement with creditors of
This step is mandatory only for organizations that have debts.
At this stage, settlements are made with all creditors.
Step 7. Closing of the settlement account and destruction of the seal
After settlement with all creditors, the settlement account and the destruction of the seal of the LLC are closed. It is also worth notifying the tax on this fact.
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Step 8. Final balance
After settlement with all creditors, LC incites the final balance and surrenders it to the Federal Tax Service.
In addition to the balance sheet, the Federal Tax Service will require a decision to approve the final balance, a certificate of absence of indebtedness to the FIU and a receipt for payment by the state.duties.
Sometimes the tax office may require confirmation of the notification of creditors about the closure of the LLC.
In this case, all notifications should be sent by valuable letters in order to have the appropriate receipts on hand.
Step 9. Closing of the settlement account and destruction of the seal
As soon as the organization settles with the creditors, it will resemble the final balance and submit documents to the FTS - participants can breathe peacefully.
After 5 days you receive a certificate of closure of the LLC and the former organization can be waved.
And a few words about the ways to close
in the following video:
In the end it is worth mentioning that at every stage of the closure of there are many nuances that need to be carefully studied.
After all, as is known: ignorance - does not absolve from responsibility.