We provide legal services for the liquidation of enterprises, LLC, JSC by the decision of the founders (participants ).
Liquidation by decision of the founders (owners ) is a long, complicated process and usually lasts more than one year.
The main stages of liquidation of a legal entity should be highlighted :
- filing a decision of the participant (owner) on liquidation to the state registrar at the location of the legal entity;
- submission of the 8-OPP form to the tax office at the location of the legal entity;
- submission of the 3-PDV form to the tax office (if the legal entity is a VAT payer);
- submission of letters to the Pension Fund for the purpose of conducting an audit (at the end of the audit, certificates of absence of debt are issued);
- closing bank accounts;
- conducting an audit by tax authorities (the most complex and lengthy audit, at the end of the audit an audit report is issued, which is the basis for ending the liquidation procedure ) * ;
- submission of documents to the State Archives;
- drawing up a liquidation act with notarization of the signatures of all members of the liquidation commission;
- submission of a set of documents to the state registrar for making an entry in the Unified State Register on the liquidation of a legal entity (final stage).
* Conducting an audit by the tax authorities is the longest stage in the liquidation process and is approximately 85-90% of the time of the entire liquidation. This is due to the very large number of legal entities that are in the process of liquidation. One tax office has more than 1000 legal entities waiting for the start of the audit.
It is very important to know the following:
- Reporting is submitted to the tax office throughout the liquidation (that is, until the check in the tax office is over).
- During the audit, all accounting (financial) documentation is provided to the auditor by the accountant or liquidator of this legal entity to the tax office. And also support during the audit is assigned to the accountant or liquidator of the legal entity. After the completion of the verification, we are immediately provided with Form 22-OPP.
- Before deciding on liquidation, we advise you to seek help from the lawyers of our company
Author: Trial lawyer - Igor Balaban