How to close a business in 7 steps

Once you organized your business and it seemed to you that it would always act

After weighing the pros and cons, they decided to close. How to do it right? There are features with the correct closure of IP and LLC.

You will need

Instruction manual

1

LLC - a protocol is drawn up in which the general meeting of the founders decides to close the business, considers the appointment of a liquidation commission, and also appoints members of the liquidation commission. The commission decides everything instead of the director, being the highest governing body.

2

IP - skip the first step. The state duty is paid - the amount must be clarified by the Federal Tax Service, an application is submitted on special form P26001. An application can be submitted personally, with the help of your representative, by proxy through another person, electronically using an electronic digital signature.

We do not sign the application! This is done in tax.

3

LLC - after the meeting on closing was held, but no later than three days, we present to the Federal Tax Service (registered body) Notification P15001, a special form. Appendix - minutes of the general meeting of founders, the decision to create a liquidation commission.

4

LLC - we submit a special announcement to the "Bulletin of State Registration", it must be indicated where, at what time the claims are accepted, but not less than two months.

5

LLC - to all debtors (debtors) and all creditors (to whom we owe) we write registered letters with a message about the closure of the enterprise, organization, thereby it is very easy to identify debts. We indicate the period during which we must pay. This should be done by the liquidation commission, otherwise, why did we create it, the director is no longer acting. We leave all receipts for sending and copies of letters.

6

LLC - fill out and submit to the tax (FTS) application for the termination of our activities. Form P16001. But it is not as fast as it seems. The liquidation commission prepares a balance sheet (also called intermediate), it is signed, endorsed by the founders, the statement is signed only by a notary who will certify the signature, we attach to the statement a receipt on payment of state duty. And only now we are letting it into the tax. This date is the official last day of the enterprise, we make tax returns, we pay taxes.

7

After five working days (on the sixth day) we receive a register statement, for IP - EGRIP, a notice on deregistration of a legal entity with a tax authority. If registration of liquidation is refused, then the tax indicates the reason.

note

You can check with the tax and work "idle" for 3-6 months. The current account is closed after all.

Useful advice

You can contact a law firm so as not to trouble yourself, so to speak, not to run back and forth.

When is the time to close a business, and how to “exit the game” without losses