How to liquidate OJSC
Video: EJP delivered two drawing lines to Russian OJSC MMK-Metiz 2024, July
Company liquidation is a rather complicated legal procedure, as a result of which the company ceases to exist. Unlike the reorganization, in this process all the rights and obligations of the company are repaid.
You will need
Share capital, constituent documents.
Instruction manual
1
Organize a general meeting of all shareholders to decide on the start of the liquidation process. Also at this meeting, a liquidation commission should be formed, which will perform the functions of managing the company.
2
Notify the tax authorities that the procedure for the liquidation of an open joint stock company has begun. If the Federal Tax Service is not notified, the company will be fined. Since, usually, after notifying the tax authorities about liquidation, the company’s activities are checked, it is better to prepare for it in advance in order to avoid additional taxes and fines. If this still happened, you can appeal the results of the audit to the arbitration court.
3
Also publish a message about the liquidation of the company in the media and send information letters to all the creditors of the company. The liquidation commission in working with creditors should establish receivables and write down claims for their repayment. If the company does not have enough funds to repay the loans, then it is necessary to sell the property of the company being liquidated.
4
Distribute the remaining cash and property between the participants in accordance with the number of shares prescribed in the authorized capital.
5
Draw up an interim liquidation balance sheet. It must then be submitted for state registration to the federal tax service along with applications for state registration of the fact of liquidation.
6
Obtain a certificate of termination of an open joint stock company by liquidation from the federal tax service. On this, the elimination procedure can be considered complete. According to the law, four months are given for passing all stages, in fact the whole procedure can last up to one year.
