Closing LLC in the absence of the company- this means a complete cessation of its activities, when other persons do not have the right to receive rights and obligations to it. And the legal entity itself is removed from registration with a number of authorized bodies. All this takes from two weeks to one and a half years and consists of several stages.
Many entrepreneurs are interested in whetherthe closure of an LLC in the absence of a tax activity in relation to it. In this case, the authorized structure itself may after some time recognize the company as inoperative. In other cases, she has the right to impose a fine. So, if the legal entity during the year did not submit any reporting documents to the tax service and did not conduct any financial transactions on any account, it can be considered invalid.
Closing procedure includes not onlyde-registration, as well as the correct calculation of all payments, paperwork, cancellation of accounts and reconciliations with partners. The easiest way is to close an LLC in the absence of activity in a general manner.
The process of dissolving the company starts with the filingspecial commission, which includes the founders. It is possible to close an LLC in the absence of 3 years of activity, or a shorter period. It is carried out on the basis of constituent documents and existing legislation. Closing can be voluntary or forced, when the decision is taken in court.
При отсутствии деятельности в течение Constituent assembly is convened at a certain time, at which a decision may be made to discontinue the company This should be recorded in the protocol, after which a commission for liquidation is appointed, to which all the affairs of the structure are transferred, if necessary, it represents its interests in court.
Closing LLC in the absence of activity has its price, but it is difficult to call it immediately, because the total amount depends on such factors:
For example, state duty for cancellation of an enterprise20 percent of the cost of registration, that is 800 rubles. Notary fees are paid separately - 700 rubles and more. Additional costs are possible if the accounting documents have certain shortcomings. This will need to be corrected with the help of specialists.
If we talk about the time of the procedure, thenhere, too, it all depends on various factors. Approximately from 2 weeks to one and a half years it is required on average to close an LLC in the absence of activity. Features of the situation in which it was eliminated, are directly related to this. So, with a change of director and founders, it takes a month, with a merger or acquisition - about 5 months. But in the event of bankruptcy, the company can be closed for 1.5 years.
Closing an LLC in the absence of activity is often carried out on the basis of the presence of a zero balance. The company should be absent any movements in the accounts, as well as the presence of profit.
Bankrupt is a company with debt from100 thousand rubles and more, which was not paid for 3 months or more, and it is impossible to collect it in a shorter period. If a commercial organization does not have sufficient finances and property to repay its obligations, it is liquidated according to this scheme:
The last stage is the official liquidation. In this way, in the case of debt, LLC is closed in the absence of activity.
Each method of liquidation LLC has bothpositive and negative sides. So, the standard method practiced in the absence of debts, a small turn and the qualitative accounting has the following advantages:
And the main disadvantage is the duration of the procedure (up to 3 months).
Closing LLC in the absence of activities on the basis of bankruptcy is carried out with the existing debt.
This method is very reliable and applicable even withpresence of obligations, to cancel the liquidation in this case is impossible. This procedure completely eliminates the need for a tax audit of the enterprise. The disadvantage can be called its duration and high cost.
If the closure of the enterprise takes place through the change of management to the management company, then this is done in the absence of large debts, and the counterparties in the form of overnight firms.
The advantage of this method is fast.elimination in the absence of major problems. It only takes a month and costs about forty thousand rubles. Its disadvantage is that the company will still exist nominally, and legal structures may not confirm the legality of the procedure.
There is a similar method when a director orthe founder is changed to a management structure that is not registered in the territory of the Russian Federation. The condition is the absence of large debts and cooperation with companies - “ephemeral”. Advantages and disadvantages similar to the previous case.
Another method of liquidating an enterprise isreorganization through accession. Its negative and positive sides are almost the same as those of alternative methods of closing a commercial structure. However, the cost will be slightly higher. But the reliability of this method is also in doubt.
It is best to close the company bybankruptcy, and in the absence of debt - the standard classical method. If the company did not have serious financial problems, and it was not involved in shadow movements of funds, then everything will happen as quickly as possible.
Ltd. as a business entitycan be closed if necessary, if its owner has decided to completely liquidate or merge or organization. The variant of the procedure is chosen by the founder depending on the circumstances.
