Notification of the liquidation of a legal entity

Mar, 03 2022

Contents:

Only the general meeting of participants can decide on the liquidation of the company. After that, a liquidation commission is formed or a liquidator is appointed, who will be responsible for the procedure and will take over the management of the company’s affairs.

Notification of the liquidation of a company is submitted within three working days after the decision is made. You need to contact the tax authority at the location of the company. The decision to close the LLC is also attached to the application.

However, this is not the only notification that will have to be prepared in the process of business termination.

Next, we will look at the entire procedure and the documents required at each stage.

Form P15016

We are talking about an application that is filled out when closing a business for the tax authorities. In fact, this is the official notification – it is from the moment of submission of this document that the process of abolishing the company begins.

Filling out the notice of liquidation of a legal entity is not carried out in any form, for this you need certain software that is developed by JSC “GNIVTS” and is freely available on the Internet.

The form is quite concise and does not require specifying a large amount of data, but it is important to fill out this document correctly to avoid refusals from tax authorities.

What information is indicated in the application?

  • TIN and PSRN – in the same form in which they are indicated in the register of companies.
  • The reason for submitting the application: for example, a decision to close a business, forced liquidation, etc.
  • Who acts on behalf of an LLC: another company, an individual.
  • Information about the applicant, including his passport details and TIN. 

A “B” sheet is provided for them. Do not forget to specify: an email address where documents can be sent to you, as well as a phone number where representatives of tax authorities can contact you.

The application is signed by the liquidator or the head of the liquidation commission in the presence of a notary, followed by the latter’s certification.

The form is submitted to the tax authority three times during the entire business closure procedure, but each time the document is filled out a little differently.

Who else should I notify about the closure of the business?

In addition to notifying the tax service of the liquidation of a company, a message should be published in the “Bulletin of State Registration”. It should contain not only a statement of the fact that the company is ceasing operations, but also information on how and when creditors can demand a refund of their funds.

Finally, it is necessary to find creditors and inform them so that they can state their claims. After that, you will have to pay the debts in full. Liquidators need to notify each creditor of the liquidation in writing. The minimum period for filing financial claims is two months from the publication of the business closure notice.

How to approve the balance?

Within two months from the date of publication, the commission draws up an interim liquidation balance sheet. The registration authority is notified of this.

So, the commission is preparing a package of documents: an application for amendments to the register in connection with the closure of the company and the liquidation balance sheet. At the same time, the already familiar notification form is filled out a second time. However, the procedure is simplified, since only the title page and the applicant’s sheet are needed, and the “A” sheet is not required at all.

Sheet “B” is filled in according to the sample given above. But on the cover page, the code of the reason for submitting the notification should be chosen differently: drawing up an interim balance.

Completion of the procedure.

After paying the debts, you can proceed to the final stage and prepare a third application in the form. Its filling differs from the previous samples only in that now “completion of liquidation” should be indicated in the column “reason for filing the notification”. A liquidation balance sheet and a receipt for payment of the fee are attached to the application. If the documents are submitted online or through a notary, you will not have to pay the fee.

Five working days after submitting the documents, you can receive documents confirming that the company has been officially excluded from the register. This is a list of entries in the Register of Legal Entities and a notification of the company’s removal from tax accounting. They are issued not only to the applicant personally, but also to his representative by proxy, so you can act through a lawyer.

How do I apply for liquidation?

This document is submitted to the tax inspection, that is, to the place where the company was registered. You can personally contact the tax authority, use the services of the MFC or send the papers by mail. The law also allows you to apply electronically, but this requires an enhanced qualified signature. You can also act through a notary if you do not want to deal with filing documents yourself.

Author of the article
Notification of the liquidation of a legal entity
Valentina Khlavich
Managing Partner
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