We provide legal services on liquidation of enterprises, LLC, JSC by the decision of the founders (participants).

Liquidation by decision of the founders (owners) process is long, complex and lasts, as a rule, more than one year.

It is necessary to emphasize the main stages of liquidation of a legal entity:

• Submission of the decision of the participant (owner) on liquidation to the state registrar at the location of the legal entity;
• submission of Form 8-OPP to the tax inspectorate at the location of the legal entity;
• submission of Form 3-PDV to the tax inspectorate (if the legal entity is a VAT payer);
• submission of letters to the Pension Fund for the purpose of verification (at the end of the verification, certificates of absence of debts are issued);
• closing of bank accounts;
•  conducting an audit by the tax authorities (the most complicated and time-consuming audit, at the end of the audit a certificate of absence of tax debts - form 22-OPP is issued)*;
• submission of documents to the State Archive;
•  drawing up the liquidation act with notarized signatures of all members of the liquidation commission;
  submission of the set of documents to the state registrar for making an entry in the Unified State Register on liquidation of the legal entity (final stage).

* Conducting an audit by the tax authorities is the longest stage in the liquidation process and accounts for approximately 85-90% of the time of the entire liquidation. This is due to the very large number of legal entities that are in the process of liquidation. For one tax inspection there are more than 1000 legal entities waiting for the start of the audit.

It is very important to know the following:

Reporting is submitted to the tax inspectorate throughout the liquidation (that is, until the tax inspection is over).

During the audit, all accounting (financial) documentation is submitted to the tax inspectorate by the accountant or liquidator of the legal entity. And also support during the audit is assigned to the accountant or liquidator of the legal entity. After the audit is completed, we are promptly provided with Form 22-OPP.

It should also be remembered that Form 22-OPP is only valid for 2 months.

Before making a decision on liquidation, we advise you to seek the assistance of our company's lawyers.