Opening own business, every entrepreneurhopes for the success of his campaign, but, unfortunately, hopes are not always justified. According to statistics, in the first year of existence, up to 85% of small businesses are closed. In most cases, the reason is loss. But even after the closure of the unprofitable LLC or IP, debts remain, which must be returned in any case.
If before the problem of how to close the IP withdebts, rested on the availability of a certificate of absence of debt to the Pension Fund and the FSS, but today everything has changed. The law allows you to wind down your business with commitments. At the same time, the tax arrears still have to be repaid immediately.
How to close an IP with debts
This process begins with the moment of appeal totax inspection, in which it is necessary to fill out an official application for the termination of business activities. Next, you should pay a state duty for closing in one of the branches of the Savings Bank. After the document is adopted, and it is adopted if there are no tax debts, it will be necessary to return to the tax service after a five-day period for obtaining a certificate of termination.
How to close an LLC with debts
If, with how to close an IP with debts, allis quite simple and understandable, then in the case of the termination of the activities of LLC, the situation is more complicated. There are several ways to do this, however, the choice of the most acceptable should be approached, given the situation and the current state of the enterprise.
Standard procedure for liquidation of a companyis much more complicated than a situation like closing an IP with debts. Initially, an official notification of such a decision is sent to the tax office, then all necessary documents are collected, and this is a rather impressive list. A liquidation commission is appointed, property is recorded and an interim balance is drawn up. After that all debts, taxes and dues are repaid. The declaration is handed over, the remaining property is distributed among the participants. Once again transferred to the tax package of liquidation documents, and only after that, LLC officially ceases to exist.
In order to avoid such a lengthy procedure andimmediate repayment of all existing debts, one can resort to one of two alternative ways of closing-a change of founders or the reorganization of a company through its merger or merger with another company.
In the case of a change of ownership,draw up a contract of gift or sale of its share between the old and the new founder. After the completion of this procedure, the tax service will be compelled to carry out the liquidation of the enterprise.
Liquidation of an LLC having debts bymerger or merger is a slightly more complicated method, since it may entail a tax audit of all documentation, and takes a longer time than the first option.
Do not try to puzzle yourselfthe question of how to close the IP, if there are debts. And even more so try to deal with the liquidation of LLC. It is better to entrust this procedure to professionals who will help to build the entire process legally competently, without possible unpleasant consequences in the future.
