Closing PFO In The Absence Of Activity: Functions And Procedures

 PFO closure in the absence of the company - this means a complete termination of its activities, while others are not entitled to the rights and responsibilities to acquire it. And the many entity removed from the registration number of the authorized bodies. All it takes from two weeks to one and a half years, and consists of several phases.

IF YOU DO NOT GIVE UP REPORTSMany entrepreneurs interested in, it is possible PFO closure in the absence of the activity of the tax in relation to it. In this case, the authorized structure may itself after some time recognize the dissolved company. In other cases, it is right to impose a fine. Thus, if a juristic person in no during the year has not submitted reporting documents to the tax office and does not perform any financial transactions on an account, it may recognize invalid.

WHEN IS IT POSSIBLE TO SUSPEND THE WORK OF THE COMPANY?

Why, after a certain time of business can close PFO in the absence of activity. The reasons are mostly:

• takeover or merger;
• bankruptcy;
• Component solution and more.

Closing process involves not only the deletion of the register, as well as the correct calculation of all payments, securities registration, cancellation of invoices and reconciliations with partners. The easiest way is performed PFO closure in the absence of activity in a general way.

WHO MAKES THE DECISION TO LIQUIDATE?

The process of dissolving the company begins with the filing of a special commission, which consists of the founders. Maybe PFO closure in the absence of activity for 3 years and at least in the short term. It is carried out on the basis of constituent documents and existing legislation. Closing date may be voluntary or forced, when the decision is made by the courts.

 It occurs when:

• there is an error in the documentation is not subject to change;
• structure activity does not correspond to any one of the components mentioned in the papers;
• If not sent reports to the tax authority;
• as in the State Register, there is evidence that the organization is not at the place of official registration.

THE ORDER OF THE LIQUIDATION LTD

If no activity for a certain period is called by the Constituent Assembly, which can decide on the termination of the company. It should be recorded in the minutes, and then to the Commission, to which all the structures to make the transition, if necessary, it will represent its interests in court.

 Following PFO closure in the absence of activity and the account was performed on such an algorithm:

• the tax office applies for their intention to liquidate the business;
• at the same time in the United States RPR makes information about the state company at the stage of cessation of employment;
• Information about the liquidation will be published in the media ("Bulletin of state registration" and other newspapers), which covers news about companies including. But this may occur only after the decision of the Tax Service of the notice;
• you must publish the terms and procedure for making claims by creditors. They may be at least 2 months after the appearance of the message;
• near OOO possible based on the inventory assets, identify liabilities and the order of their execution. If the company has no debt, you need the finances to go to social and other structures;
• compiled liquidation interim balance sheet, which together with the required notice sent to the tax authority;
• dismiss employees with refund terms of payments;
• it that final tax calculation;
• accounting documents and statements sent on the necessary chain of instructions;
• Ltd was deleted from the register in the social and insurance funds and the single state Register;
• formed the final liquidation balance sheet, approving the appointment of the Commission;
• in accordance with the entity's assets distributed among the participants;
• state tax payable through a settlement account;
• seal kill, close financial paper;
• the tax authority must prove all documents have been the case of the liquidation of the structure and further;
• obtaining a certificate.

HOW MUCH DOES THE PROCEDURE COST

PFO closing in the absence of activity has its price, but it is difficult to call immediately because the final amount depends on the following factors:

• the carrying amount of the assets owned by the enterprise;
• availability of debt;
• Elimination of process structure;
• the documents sent.

For example, the state duty for the annulment of the enterprise is 20 percent of the cost of registration, that is 800 rubles. Separately paid notary services - 700 rubles and more. There may be an additional cost if the accounting documents have certain shortcomings. This need to improve with the help of specialists.

COMPANY CLOSING DATES

If we talk about the time of the procedure, also here, it all depends on several factors. Over 2 weeks and up to one and a half years, it requires an average of PFO closure in the absence of activity. Has a situation in which it eliminated has to do with it. So, when you change manager and founder it takes a month, when a merger or acquisition - about 5 months. But in case of bankruptcy, the company can close for 1.5 years.

FORMS OF ZERO BALANCE LIFTING

PFO closure in the absence of activity is often worn out on the basis of the presence of a zero balance. The company must be absent, any movement on the accounts, as well as the presence of profit.

 Liquidation scenario can be in this case are three:

• voluntary closure - if the company is not profitable;
• bankruptcy - if it has debt;
• alternatives - if it sells or reorganizes.

LIQUIDATION OF THE BUSINESS IN THE PRESENCE OF DEBT

Bankruptcy recognizes company with a debt of 100,000 or more, which does not pay in a short time for 3 or more months, and collect it is impossible. If a commercial organization has not met sufficient funds and assets to meet its obligations, its liquidation in accordance with the following scheme:

• It filed for bankruptcy before the deadline for repayment of the debt;
• within a month consider the issue of the structure of insolvency;
• Arbitration Court will appoint a manager;
• assess property;
• Ltd. declares bankruptcy;
• consideration in court of possible emerging issues;
• implementation of the registry entries of objections.

The last phase - the official liquidation. In this way, in case of debt, PFO closure occurs in the absence of activity.

PROS AND CONS OF DIFFERENT WAYS COMPANIES ANNUL

Every method of liquidation Ltd has both positive and negative sides. Thus, the standard method is practiced in the absence of debt, a small circulation and qualitative account has the following advantages:

• Company permanently removed from the register;
• minimal risk of consequences of tax audits.

A major disadvantage can be called procedure time (up to 3 months).

PFO closure in the absence of activity on the basis of bankruptcy was borne by existing debt.

This method is very strong and applies even if you have commitments to cancel the liquidation in this case is impossible. This process completely eliminates the need for a tax audit of the business. The disadvantage can be called the expensive and high cost.

ALTERNATIVE LIQUIDATION AND REORGANIZATION: FEATURES

If the closure of the company takes place through a change in leadership at the management company, it is carried out in the absence of large debt, counterparties in the form of one-day firms.