After a decision has been made to liquidate an existing organization, and the registration authority has been notified about this decision, in agreement with the registration authority, the founders of the company must appoint a special liquidation commission. This commission establishes the deadlines for liquidation through the sale, as well as the liquidation procedure itself.
Liquidation commission at company closure
Structure
As we said before, the role and composition of the liquidation commission in the liquidation of the LLC is confirmed by the head of the body that he made the decision to liquidate the existing company. Who can be included in the commission:
- Company founders.
- Representatives of the founders.
- Leadership
- Employees of a legal entity.
Regarding the last point - in most cases, a personnel officer, chief accountant, financiers or lawyers are included in the liquidation commission. After the composition of the liquidation commission has been approved, all functions of the company management will be transferred to it without exception.
Commission Functions
For the reason that the liquidation commission has the full right to manage all the finances of the company, it is necessary to somehow legalize everything. The owner must provide the bank with the original decision on the liquidation of his company by renewing the signature on the bank’s account card to the person who is responsible for accounting and the chairman of the commission.
It should be noted that each of the steps in the liquidation of a company must find its own image in the Unified State Register of Legal Entities (for example, joining the Moscow Region also implies the inclusion of an organization that has received admission in a single register). Thus, initially it is necessary to send a notice about the liquidation of the company (in a specially approved form). After that, it is necessary to notify the registry employees that a liquidation commission has been formed.
Papers to inspection bodies
You send a special notice to the registration authority about the formation of a liquidation commission of a legal entity. On the basis of such a document, the necessary entries are made to the Unified State Register of Legal Entities regarding the formation of a liquidation commission and the appointment of liquidators. The record also contains information about the head of the liquidation commission.
As you can see, the role and composition of the liquidation commissions in the liquidation of LLCs is great. The first thing that the liquidation commission will have to do after it has received the necessary powers is to indicate the deadlines for submitting claims by creditors and their order. The term in no case shall be less than two calendar months. Even if the official deadlines were missed, the claims of the creditors in any case will be satisfied, in order of priority.
Liquidation procedure
- A decision is made on the liquidation of the company.
- A liquidator is appointed.
- All interested parties must necessarily inform about the closure of the organization. Interested parties include creditors or registration authorities (a vivid example is the tax police).
- The announcement of the liquidation of the LLC must also be published in the print media (specifically designed to print this kind of information).
- A tax application is submitted. Employees of the tax police will make all the necessary information to the USRLE that the company is subject to liquidation. An application is submitted within 3 days from the date of the decision to close the company.
- The last step is to check the tax department of the entire accounting department of your company. It must be brought into full order.
This ends the procedure for the liquidation of the LLC - all you need is to get a document certifying this fact from a specially authorized body.