How to close OJSC in 2017
Video: POSITIONS OF HANDS. Modern-jazz. Lesson No. 3. 2024, July
Liquidation of an enterprise implies termination of activity without transferring cases to the assignee and exclusion of the enterprise from the Unified State Register of Legal Entities, as well as subsequent deregistration.
Instruction manual
1
Gather the board of founders to draw up a protocol and decision on liquidation. Based on the decision made, write a notice on the liquidation of the organization, notarize it within three days and send it to the tax office at the place of registration of the company, where they will make an appropriate record of the start of liquidation in the unified register of legal entities. The founders council determine the liquidator or the composition of the liquidation commission and coordinate the decision with the tax authority. With the beginning of the liquidation process, all the affairs of the company are transferred to the members of the liquidation commission.
2
After two months have elapsed for the lenders to submit their claims, prepare a preliminary liquidation balance sheet - consider all applications from lenders, take an inventory, make sure that debtors pay their invoices, sell off the property of the enterprise, and in the balance sheet, indicate the terms of repayment of the company's debts to creditors. Make a notification on the preparation of the preliminary liquidation balance sheet, notarize it and hand it over to the tax authority together with the balance sheet.
3
Terminate the contract with government agencies and other organizations, withdraw from registration in the funds. Settle with creditors and close the account of the company, destroy the seal. Prepare all documents related to the company’s activities for transfer to the State Archive and deposit them.
4
Pay the state fee for the closing procedure. Prepare a full package of constituent documents, fill out and certify the closing statement with a notary. Present a package of documents for the company to a notary for certification as you complete all necessary actions.
5
Attach the original financial statements to the constituent documents, including the primary documentation and explanations of the debts. Collect reconciliation reports with tax authorities and extrabudgetary organizations that confirm the absence of debts.
6
To make an entry on the closure of an enterprise in a single register of legal entities, hand over the collected documents to the tax office.
The entry will be made and executed within five working days from the date of submission of the full package of documents.
Useful advice
Due to the fact that the closing procedure is very lengthy and time-consuming, consult with a lawyer or a tax inspector in advance to verify the correctness of the design of the package of documents.
