The compulsory method can be initiated if significant violations of the law were discovered on the part of the arbitration bodies, for example, carrying out work activities without an appropriate license.

Step-by-step instructions for liquidating a legal entity can provide comprehensive information on this issue.

Basic approaches

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Along with these measures, the liquidation commission also carries out an accompanying assessment of the company’s property. This operation is provided for in clause 3 of a special document on the inventory of fixed assets, other assets, inventory, financial assets and documentation approved by .

It is important to note that the inventory is carried out a certain amount of time before the balance sheet of the liquidated company is compiled

Taxes and subordinates

Tax authorities intervene with an audit in the process of liquidation of a company even before drawing up an interim balance sheet, however, these audits are not carried out in all cases. For example, the so-called are not subject to this control. In any case, the company must take care to prepare the package of papers required by the tax authorities.

If the date of the audit has already been set, then the further liquidation procedure cannot be carried out, then the work of the local tax authorities will end.

As for the employees of the closed company, they must be in accordance with the provisions of the Labor Code of the Russian Federation and taking into account all possible payments.

The head of the company is obliged to notify the employment center, which is located at the organization’s location, about upcoming mass layoffs. This operation must be carried out 3 months before the start of layoffs and subsequent liquidation.

Public nuances

Notifying the competent authorities is an important step in the liquidation process. After the decision to close within 3 days it is necessary to provide notifications to the registration structure at the location of the company. It is also necessary to make payment in accordance with current legislation.

Payment can only be made by the person who registered the enterprise and performed a similar procedure during the state registration process. Documents confirming the publication of information about liquidation in the media must be provided to the tax authorities.

Each of the signatures in special unified forms must be confirmed by an official notary. The liquidation of a company is considered completed only after information related to the process is entered into the ERGUL.

Final stages

Before officially closing a legal entity, the liquidation commission is required to submit the following set of documents:

• an application in a special form, which contains all the necessary information about the implementation of the main stages of liquidation in accordance with the regulations and about the conduct of all settlement procedures;
• a document with information about the liquidation balance sheet;
• certificate of payment of state duty;
• notarized confirmation of the provision of all information to the Pension Fund.

Important information: the amount of state duty that must be paid in the process of liquidation of a legal entity is 800 rubles. This amount is regulated by the Tax Code. The fee does not apply to the bankruptcy process.

In conclusion, it should be noted that after the official termination of the activities of a legal entity, the order of steps is as follows: it is important to close the current account that was opened earlier. Due to the fact that each official organization must have its own seal, it must also be liquidated.

All documentation that is subject to mandatory storage in accordance with the norms of current legislation must be placed in a special archive for the period established by law.

How to close an LLC on your own? What documents are needed to liquidate a company? What stages, order (procedure) and methods of closing an LLC are relevant in 2018?

Hello, dear friend. Alexander Berezhnov, entrepreneur and one of the authors of the website HeatherBober.ru, is in touch.

Today we will talk about how to close an LLC, and we will be helped in this by an expert in this matter, General Director of YuristKo LLC Natalya Nikolaevna Ivanova, a practicing lawyer who specializes in working with legal entities and individual entrepreneurs.

We revealed the answer to the question about liquidating an LLC in the form of an interview, I hope that it will help you understand all the intricacies of this procedure.

Step 4. Notify creditors about the start of liquidation and undergo a tax audit

The responsibilities of the liquidation commission include not only searching for the company’s creditors, but also collecting receivables from its debtors.

At the same time, the company is subject to a comprehensive tax audit, since it is during this period that the likelihood of arrears from the state in terms of taxes is highest. Also, during the period of bankruptcy of a company, fraudulent and other illegal actions on the part of interested parties (founders) cannot be ruled out.

This is due to the close attention of the Federal Tax Service to the company, which is in the process of closure.

Step 5. Compile an interim liquidation balance sheet

According to the law, creditors can make demands for the company to repay debts within 2 months. When this period has expired, the commission draws up an interim liquidation balance sheet (ILB). It is an accounting document.

PLB reflects information about the company’s property, creditor claims, and the results of consideration of these claims.

This balance is discussed at the general meeting of LLC members and approved here. The approval is issued in the form of a decision.

Important point

The protocol is signed by the founder of the company or the government body that made the decision on liquidation.

Then we prepare the notice of approval of the PLP (Form 15003). The notification is signed by the applicant on behalf of the company and must be certified by a notary.

Now it is necessary to notify the registration authority about the preparation of the SDS. Here you provide the following documents:

• application on form 15003;
• interim liquidation balance sheet;
• decision to approve the PLB;
• confirmation of publication in the State Registration Bulletin.

Step 6. We draw up the final LB and submit the documents to the tax office

The final liquidation balance sheet is also called the final balance sheet. It is drawn up when the company has paid off its obligations to creditors and carried out an inventory.

After these procedures, we can clearly see what the company is like at the moment.

At this stage, the liquidator or liquidation commission draws up the liquidation balance sheet of the company. This document is approved at a meeting of company participants. A decision is made to approve the LB.

Once the resolution is completed, you must prepare a Statement of Entity Registration in Dissolution (Form 16001).

The applicant is the liquidator or the chairman of the liquidation commission. The application is certified by a notary.

For the liquidation of an LLC, a state fee of 4,000 rubles is paid on behalf of the liquidator.

The final stage of this step is to obtain a certificate of absence of debt from their Pension Fund.

Step 7. We receive a certificate of liquidation of the LLC

This stage can also be called state registration of LLC liquidation.

The package of documents described above is submitted to the registration authority.

Let's once again summarize what documents we need:

• liquidation balance sheet;
• decision to approve the LB;
• form 16001;
• receipt of payment of state duty;
• documents confirming receipt by creditors of notice of the commencement of liquidation (as a rule, notification of delivery, provided by mail).

After 5 working days, you will be issued a certificate of state registration of LLC liquidation. At this point the procedure is considered complete.

5. What to do after closing the LLC

Yes, Alexander, you are right. It doesn't end with receiving the certificate. You still have a couple of “touches” left to ensure that your company is considered completely closed and government agencies cease control over it.

1. Closing a current account. At the bank where you already have a current account, you bring an application from the client (from you) and a certificate of exclusion of the organization from the Unified State Register of Legal Entities. Do not forget that after the closure of the RS (according to Article 859 of the Civil Code of the Russian Federation), you will need to notify the funds and the Federal Tax Service within 7 days.
2. Submission of documents to the archive. This procedure is determined by Federal Law No. 125. You can find out which documents need to be submitted to the archive and how long they will be stored there from Regulation No. 03-33/ps.

You can breathe easy on this. If you have consistently completed all these steps, then congratulations, the company is closed!

6. Conclusion

Dear readers, as you can see, the process of liquidating an LLC is quite complicated. If you do not understand all its intricacies and do not have the time or desire to close a company yourself, entrust this procedure to specialists.

The procedure for liquidating a legal entity may vary. This depends on the specific situation, where liquidation may be voluntary, compulsory or in bankruptcy.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

The main reason for liquidating a company is that it has ceased to generate income and its continued existence becomes impractical.

Liquidation of an organization is also carried out upon achieving the goal or expiration of the period for which the organization was created.

Legislation

There are the following laws that regulate legal entities:

• Federal Law No. 7 “On Non-Profit Organizations” dated January 12, 1996;
• “On Limited Liability Companies” dated February 8, 1998;
• Federal Law No. 41 “On Production Cooperatives” dated May 8, 1996;
• Federal Law No. 208 “On Joint Stock Companies” dated December 26, 1995;
• "About bankruptcy."

All of these federal laws are responsible for regulating certain issues related to the liquidation of an organization, depending on the legal form chosen for it.

Stages

There are a number of stages that must be completed in the event of liquidation of a company:

1. Making an appropriate decision to liquidate the company. In this case, a general meeting is held, at which a chairman and a liquidation commission are appointed, performing the functions of a liquidator. Information about the decision made is transmitted to the registration authority within 3 days.
2. . When it comes to liquidating a company with debts, it is important to notify potential and known creditors. To do this, you need to place the relevant data in the “Bulletin”.
3. Notice to Creditors. This must be done before starting the liquidation procedure. It is carried out in writing. In this case, the company must retain confirmation, which can be submitted by registered mail with notification or signature of the responsible person.
4. Tax audit. The inspectorate may conduct an on-site unscheduled inspection even before the transfer of the interim liquidation balance sheet. But if we talk about the practical side, this point is not always implemented.
5. Providing an interim balance. Documents for approval of the interim balance sheet for liquidation can be submitted only two months after publication in the Bulletin.
6. Handover of balance sheet and liquidation of the company. The applicant is the liquidator or the chairman of the commission. It is this person who is responsible for providing the necessary documents. Also, existing documents are transferred to the archive, seals are destroyed and current accounts are closed.

Procedure for liquidation of a legal entity

Liquidation is the termination of a legal entity without the possibility of its succession.

At the same time, its rights and obligations do not transfer to other organizations. All legal features of the procedure itself are enshrined in federal laws, the Civil Code of the Russian Federation and some other acts.

The following liquidation options can be identified:

• forced.

Liquidation carried out through reorganization is also distinguished.

Voluntary

In this case, to launch the procedure, only a decision of the founders or bodies that are authorized to take these actions by the constituent documentation is necessary.

If we are talking about the liquidation of a municipal or state organization, the decision will be made by the owner of the property.

It can serve as:

• local government body;
• government agency

Forced

If we are talking about forced liquidation, the decision is made only in the following situations:

• when activities are carried out without a license, if there is a need for it;
• when activities prohibited by law are carried out;
• single or repeated, but at the same time gross violation of current legislation.

Through reorganization

If liquidation is carried out through reorganization, the previously existing legal entity ceases to operate ().

This could be an acquisition, merger or transformation.

With this method of liquidation, unfulfilled obligations are not subject to further execution, since they are extinguished.

This is due to the fact that all obligations are transferred to the legal successor, as a result of which they are subject to execution on an equal basis with their own obligations.

Step-by-step instruction

If the decision is made, it is important to understand how the liquidation of a legal entity is carried out correctly, what it is like in 2019.

It is important to do everything correctly so that problems do not arise in the future.

Decision-making

The decision on liquidation is made at a general meeting of participants. As a result, a liquidation commission is formed.

But a person can also be appointed who takes responsibility for the entire liquidation procedure. This is the so-called liquidator.

From the moment of his appointment, full powers to manage the company are transferred to him.

Notification

When a final decision is made to liquidate the company, a notice is given within three years to the location of the organization ().

The notification is provided in form P15001. It must be accompanied by a liquidation decision.

The notification can be submitted to the tax authority not only in person, but also through your legal representative with a power of attorney.

It can also be sent via the Internet or by mail. But it is important to confirm the signature with a notary.

Liquidation commission

After this, a liquidator or an entire liquidation commission is appointed.

From this moment on, the liquidator not only assumes responsibility for management, but also represents the interests of the legal entity in the courts.

Dismissal of employees

Dismissal of employees is carried out in accordance with legal requirements. This occurs no later than 2 months before possible dismissal.

To do this, each employee receives notice in writing in connection with the termination of the organization's activities.

The Employment Service is also notified in writing.

Calculations

The company's assets and liabilities are formed.

For this purpose:

• measures are being taken to collect receivables;
• creditors are identified;
• A detailed inventory of all property is carried out.

Paying taxes

According to the law, such an organization carries out an on-site tax audit.

As a rule, tax authorities conduct an audit within 2-3 months.

If tax arrears are identified, a decision is made to bring the company to tax liability.

It is important to pay not only, but also penalties and fines. Such a decision can be challenged in court.

Balance

Liquidation of an LLC is a rather complex and time-consuming process. However, if you adhere to certain rules, you can close the organization yourself, without resorting to the help of third-party specialists.

Before you begin this procedure, you need to know that there are alternative liquidation methods. Perhaps, specifically in your case, it is easier to sell the LLC or change its founders. In such a situation, the organization will continue to exist, but without your participation.

Step-by-step instructions for liquidating an LLC in 2019

An organization can be liquidated voluntarily or by court decision (all cases are listed in Article 61 of the Civil Code of the Russian Federation). This article discusses the voluntary liquidation procedure of an LLC.

The process of voluntary liquidation of an LLC consists of the following stages:

1. Making a decision on liquidation and creating a liquidation commission.
2. Notification of the commencement of liquidation of the tax service.
3. Publication in "Bulletin of State Registration" notices of liquidation.
4. Notification of the fact of liquidation to creditors.
5. Notifying employees and the employment center about the upcoming dismissal.
6. Preparation for a possible on-site inspection from the Federal Tax Service.
7. Drawing up and submitting an interim liquidation balance sheet to the Federal Tax Service.
8. Settlements on the organization's debts.
9. Preparation of liquidation balance sheet and distribution of LLC assets.
10. Submission of the final package of documents to the Federal Tax Service.

Let's look at each of the above stages in more detail:

1. Making a decision on liquidation and creating a liquidation commission

The decision on liquidation is made at the general meeting of LLC participants. It must be adopted unanimously and formalized in the form minutes of the general meeting participants. If there is only one participant in the organization, then the decision on liquidation is made individually, after which a decision of the sole founder.

It is worth noting that the commission may consist of only one person - the liquidator. The passport details of each member of the commission must be included in the decision (protocol) on liquidation.

The commission or liquidator is vested with full powers to manage the affairs of the company. They represent the organization in court and are responsible for all actions committed at the liquidation stage (Article 62 of the Civil Code of the Russian Federation).

note, starting from March 30, 2015, the functions of the applicant in the liquidation process must be performed by the head of the commission or the liquidator (previously, documents had to be submitted by one of the founders or participants of the LLC).

2. Notification of the tax service and funds about the start of liquidation of the LLC

Within 3 working days after the decision (protocol) on liquidation is made, the following must be submitted to the Federal Tax Service at the place of registration:

• notification in form P15001 (notarized);
• minutes of the meeting of participants or the decision of the sole founder.

5 working days after submitting the documents, the tax office must make an entry in the Unified State Register of Legal Entities stating that the LLC is in the process of liquidation and give you a copy of the sheet confirming the entry of data into the state register.

note, funds (PFR and Social Insurance Fund) no longer need to be notified of the fact of LLC closure. This information should be provided to them by the tax office. True, in our country anything can happen, so it is better to check this point with the Federal Tax Service at the place of registration.

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3. Publication in the “Bulletin of State Registration”

It is impossible to liquidate an organization with debts to counterparties without settling relations with them, therefore the liquidation commission must publish a message in the media about the planned termination of the LLC’s activities.

The publication in which such information is published is "Bulletin of State Registration". You can place a notice of liquidation through a special form on the official website of the magazine.

4. Notification of LLC closure to creditors

In addition to publication in "Vestnik" it is necessary to notify your creditors in writing about the start of the liquidation procedure, and also tell about the procedure and deadlines for filing claims and demands on their part (this period must be at least 2 months).

There are no special requirements for the execution of such notices, however, you must have evidence that the creditors were actually aware. They can be registered letters with acknowledgment of delivery or signatures of the persons receiving the correspondence (in the case of courier delivery).

5. Notification of employees and employment center about dismissal

No later than 2 months before the upcoming dismissal, you must notify your employees of this fact. This must be done by means of a special written notice with a note that the dismissal occurs at the initiative of the employer in connection with the cessation of the organization’s activities.

Written notification must also be provided to the employment authorities. For each employee, the position, profession, specialty, qualification requirements, as well as wage conditions are indicated.

The employment center is notified 2 months before dismissal or 3 months if the dismissal is massive (depending on the region and the specifics of the activity, but usually 15 people or more).

Dismissed employees will need to be paid severance pay in the amount of average monthly earnings. They also retain the right to receive a salary for the period of employment (but no more than 2 months from the date of dismissal).

Reporting for employees

After employees have been fired and full settlement has been made with them, you can send reports to the Pension Fund (form SZV-STAZH), Social Insurance Fund (form 4-FSS) and the Federal Tax Service (Unified calculation of insurance premiums). These calculations must be submitted before submitting the application.

If the process of liquidation of the LLC coincided with the end of the reporting year, then you first need to submit calculations of SZV-STAZH and 4-FSS for the past year (in the general manner), and then for the period from the beginning of the year until the filing of the liquidation application P16001.

Note: on the latest reports to the Pension Fund of Russia, the Social Insurance Fund and the Federal Tax Service, do not forget to put a mark on the title pages - “Cessation of activity”.

Within 15 working days from the date of submission of the last report to the Pension Fund, the amount of contributions (additional payments) is paid, if they were accrued.

In addition, from April 2016, a new monthly report was introduced to the Pension Fund for employers in the SZV-M form. This report must be submitted no later than the 15th day of the following month.

For a company in the process of liquidation, in the absence of employees, a zero SZV-M signed by the liquidator is submitted.

Don’t forget about reports in form 2-NDFL and 6-NDFL. Termination of a company's activities does not relieve the duties of a tax agent. Similar to reporting to the Pension Fund and the Social Insurance Fund, 2-NDFL and 6-NDFL are provided for the period from the beginning of the year until the termination of activities, and if the reporting year has ended, then also for the past period.

6. Preparation for a possible on-site inspection from the Federal Tax Service

After receiving notice of the liquidation of an LLC, tax authorities have the right (but not the obligation) to conduct an on-site audit. Moreover, they can do this regardless of when and for what reason the previous inspection was carried out.

In practice, the tax inspectorate does not always carry out this procedure, and, as a rule, “zero” companies do not check them at all. However, in any case, it is better to prepare for the visit from the Federal Tax Service and put things in order in cash payments and reporting documents in advance.

If the decision on an on-site inspection has already been made, then you can move on to the next stage of liquidation only after the inspection is completed and all issues that arose during its implementation have been resolved.

7. Drawing up and submitting an interim liquidation balance sheet to the Federal Tax Service

There are no special rules for its preparation, however, judicial practice recommends drawing up a balance sheet according to the same principles as financial statements (therefore, it is not recommended to solve this problem yourself without having similar experience).

The interim balance must contain:

• information about the organization’s property;
• information on claims made by creditors;
• results of consideration of creditors' claims.

After the document has been drawn up, it must be approved at a meeting of the founders (by the sole founder) and the corresponding protocol (decision) must be drawn up.

• notification in form P15001 certified by a notary (this time in section 2 a tick is placed in clause 2.3);

In addition, many Federal Tax Service Inspectors may additionally require:

• protocol (decision) on approval of the interim liquidation balance sheet;
• documents confirming publication in "Vestnik".

Within 5 working days after accepting the documents, the tax office must enter the relevant data into the Unified State Register of Legal Entities and give you a copy of the sheet confirming the entry into the state register.

Filing a tax return

Along with the interim liquidation balance sheet, you can submit a tax return, but on the condition that after drawing up the balance sheet, the organization no longer plans to carry out taxable transactions. If such transactions are possible, submit the declaration with the liquidation balance sheet.

For LLCs being liquidated, the last reporting year is the period from January 1 to the date of entry of the liquidation in the Unified State Register of Legal Entities. All reporting for the company must be submitted no later than the date of entry on the liquidation of the organization.

Tax returns are submitted in accordance with the chosen tax system, read more on this page.

8. Settlements on the organization’s existing debts

After the interim balance is approved, the liquidation commission must begin to pay off the organization’s debts.

According to Art. 64 of the Civil Code of the Russian Federation, debts must be paid in the following order:

1. Citizens to whom the LLC is liable for causing moral damage or harm to life and health.
2. Employees under an employment contract (salary and severance pay) and payment of royalties.
3. Calculations for mandatory payments to the budget and extra-budgetary funds (taxes, insurance premiums, fines, etc.).
4. Remaining debts to other creditors.

If there are not enough funds to pay off all the debts of the LLC, then the organization must put its property up for public auction. If in this case, the proceeds received from the sale do not cover all the company’s debts, then the liquidation commission will have to apply to the arbitration court for bankruptcy of the legal entity.

If, even before the start of liquidation, you know for sure that the funds and property of the LLC will not be enough to pay off all existing debts, then it is better to immediately contact bankruptcy specialists (since there are many nuances in carrying out this procedure; it is better not to do it yourself).

9. Preparation of the liquidation balance sheet and distribution of LLC assets

As soon as all debts to contractors, employees and the state are repaid, the liquidation commission must draw up final liquidation balance, containing information about those assets of the company that remain and must be distributed among the participants.

Note: if the assets in the final balance sheet turn out to be greater than in the interim balance sheet, the tax office may request clarification and even refuse liquidation. This is done in order to identify unscrupulous liquidators who temporarily withdraw their assets from the LLC in order not to pay debts to creditors.

The final liquidation balance sheet must be approved at the general meeting of participants (by the sole founder) and the corresponding protocol (decision) on approval must be drawn up.

Only after this, the assets remaining after settlements with creditors can be distributed among the founders (participants) in accordance with their shares in the authorized capital of the organization.

10. Submission of the final package of documents to the tax office

After completing all the above stages, you must submit the final package of documents to the Federal Tax Service:

• application in form P16001 (notarized);
• protocol (decision) on approval of the final liquidation balance sheet;
• receipt of payment of state duty in the amount of 800 rubles.
• certificates from funds confirming the absence of debts (they are not required to be submitted, since the tax office must independently request this data from the Pension Fund and the Social Insurance Fund).

Within 5 working days after submitting the documents, the tax inspectorate will liquidate the LLC, enter the relevant data into the Unified State Register of Legal Entities and give you a copy of the sheet confirming the entry in the state register.

After this, all that remains is to close the bank account, destroy the seal of a specialized organization and hand over the remaining documents of the liquidated company to the archives.

Can be roughly divided into 6 stages. Let's consider all stages of the process, taking into account amendments to Federal Law No. 67.

Stage I - making a decision on the official liquidation of a legal entity

The participants of the Limited Liability Company convene a general meeting. It adopts a resolution to liquidate the company. At the same meeting, the liquidation commission (as well as its chairman) is generally appointed. Or a liquidator. The members of the commission will take over the management of the enterprise during the liquidation period. The Committee has the right to act without a power of attorney. Decisions made at the meeting must be recorded and transferred along with other documents to the registering organization. This must be done within three days. When submitting this information, the applicant is the chairman of the liquidation commission. It could also be a liquidator.

Documents required to be submitted to the registering organization:

Resolution on the commencement of liquidation and the appointment of a liquidation commission (liquidator)
Notification (form P15001

Based on the data provided, information appears in the Unified State Register of Legal Entities that the company is in the liquidation phase.

According to the latest amendments, funds do not need to be notified. Information about the beginning of the closure of the enterprise is provided to them by the registering organization. Today these structures interact quite consistently.

Stage II – printing of the advertisement in the State Registration Bulletin (VGR)

Due to the fact that the liquidation of an enterprise that has debt to counterparties, without settling relations with them, will contradict the norms of Russian legislation, it is necessary to notify all creditors in advance. Both known and potential. They must be aware of the planned closure process. To do this, you need to print an advertisement in VGR. It must contain information about the closure of the LLC.

Papers required for “VGR”:

• Decision (minutes of the meeting) on ​​the start of the process of closing the LLC and the appointment of a liquidation commission (or liquidator)
• Application form for publication (two copies)
• A document evidencing payment for printing an advertisement in the VGR
• Covering letter (two copies)
• a copy of the record sheet about the beginning of liquidation

Stage III of LLC Voluntary Liquidation - Notification of Creditors

The enterprise must certainly notify all creditors known to it about the closure of the LLC. Contractors must be notified in writing. Please note an important feature. You must certainly have evidence that the letters were delivered to the addressee. For example, if you sent the notice by courier, then you must receive a document signed by the person who accepted your “summons”.

Stage IV - on-site inspection by the Federal Tax Service

Before drawing up an interim liquidation balance sheet, Federal Tax Service employees may visit you with an inspection. In fact, they do not always have time to do this. And if your company did not conduct business, then the Federal Tax Service may not conduct an audit at all. But the company still needs to reconcile the calculations with the budget. And also check the completeness of the declarations. This is important, since the presence of documentary or monetary debt may be the reason that the company is not liquidated.

If you have a resolution to schedule an on-site inspection, wait until it is completed. Only after this can you prepare for the next stage.

At this stage of the procedure, it is necessary to resolve all issues with funds, perform reconciliations, and pay existing debts. This will make it possible not to delay the company closure procedure.

Stage V - submission of the interim liquidation balance sheet

Papers for registration of the interim liquidation balance sheet must be submitted no earlier than two months have passed from the date of publication of the announcement in the VGR. This is exactly the period allotted by Russian legislation.

When can you not submit documents for balance sheet approval?

1. If the closing business is subject to legal proceedings
2. If the Federal Tax Service carries out an on-site inspection during this period

Today there is no specific form of liquidation balance sheet; as a rule, enterprises take the usual balance sheet as a basis. Simply add the necessary details to a familiar form. This is what most companies do.

When submitting an interim liquidation balance sheet, the applicant is the chairman of the liquidation commission (or the liquidator).

Package of papers required to be submitted to the registering organization:

1. Notification (form P15001). It must be signed and sealed by a notary.
2. Decision or minutes of the meeting on approval of the interim balance sheet
3. Interim liquidation balance sheet

Stage VI - submission of the liquidation balance sheet and closure of the enterprise (LLC)

When filing an application for liquidation, the applicant is the chairman of the liquidation commission (or liquidator).

Package of papers:

1. Application (form P16001). It must be signed and sealed by a notary.
2. Decision or minutes of the meeting on approval of the liquidation balance sheet
3. A certificate from the pension fund confirming that there is no debt to it. In principle, it is not necessary to provide it. If there is no certificate, the registering organization itself will send a request to the Pension Fund to receive it.
4. Document confirming payment of the state duty for liquidation of the enterprise (800 rubles)

It should be noted that each stage of the procedure has its own nuances. So all actions to close an LLC should be checked with legal regulations.

Also, do not forget about a number of related procedures. This:

• Closing a company current account
• Elimination of the seal
• Transfer of documentation to the archive

By adhering to the norms of current legislation, you can easily liquidate the LLC.