How to close a detached unit

In order to save money, decisions are often made to close separate departments of the organization and enterprises. What is the current closure procedure?

Instruction manual

1

Please note that such a decision can only be made by the board of directors of the organization or, in the absence of such, the general meeting of participants (shareholders). A decision made on this issue should be recorded as a protocol.

2

Make any necessary changes to the constituent documents in connection with the closure of the unit. Making such changes should also be decided through a meeting of participants (shareholders).

3

Submit the following documents to the tax office:

- minutes of the general meeting (board of directors);

- Two certified copies of the new charter.

Attach a statement of amendment of constituent documents to these documents.

4

Please note: you should not notify the creditors of your organization about the closure of a unit (branch), since it was not a separately registered legal entity.

5

You must notify all employees of this unit in writing of a future reduction no later than 2 months before its closure. In addition, it is your responsibility to notify the forthcoming closure of the unit and the labor inspectorate, and employment service authorities (also not later than 2 months later). Indicate in the list of employees falling under the reduction, position, specialty, profession and qualification of each of them so that they can be immediately registered with the employment service.

6

To remove a separate division from the register, submit to the tax authorities at the place of its registration the necessary package of documents, namely:

- certificate of registration of the organization (legal entity);

- a certified copy of the minutes of the meeting (board of directors) and a certified copy of the new charter;

- application for deregistration.

7

Prepare for the fact that after submitting an application for deregistration of a separate subdivision, it will undergo a mandatory tax audit (for a period of not more than 14 days), and only after the verification will the deregistration procedure be finalized.

8

Do not forget to inform the tax authorities at the place of registration of your organization about the closure of this unit no later than one month after the end of this procedure.

note

If the organization decided to close the separate division, then within three business days from the date of the relevant decision to close and terminate the activities of the separate division (clause 3.1 clause 2 of article 23 of the Tax Code of the Russian Federation), a message is provided to the tax office at the location of the company's head office form number C-09-3-2.

Useful advice

Removal from the register. In the event that the organization decides to cease operations through a separate unit (close it), it is necessary to file an application with the tax authority at the location of this unit in the form N 1-4-Accounting (paragraph 9 of Order No. 114n, paragraph 5 of Art. 84 of the Tax Code). The first declaration for a group of units must be submitted for the reporting (tax) period in which a new unit is created and the responsible unit is selected. The closure of a responsible separate unit.