Liquidation of an autonomous non-profit organization and non-profit partnership. Liquidation of a non-profit organization, procedure and methods for closing an NGO

Evidence of publication is: the journal itself with published information or copies of sources to receive announcements. At the end of the terms, the next step is the creation of an interim liquidation balance sheet, which corresponds to the provision provided for in Art.

From August 06, 2018, amendments to PBU 1/2008 "Accounting Policy of Organizations" come into force. So, in particular, it has been established that in the case when federal standards do not provide for a method of accounting on a specific issue, a company can develop its own method.

The procedure for the liquidation of a non-profit partnership

  1. Making a decision to terminate activities, electing members of the liquidation commission, choosing a liquidator. Article 62 of the Civil Code of the Russian Federation establishes the transfer of powers to manage the liquidation and management of a legal entity to the liquidation commission.
  2. Order of the Ministry of Finance of the Russian Federation No. 34 of 1998 regulates the need, procedure and timing of the inventory. Based on its results, an inventory report (inventory) is formed.
  3. Sending notice to the registration authority decision liquidate a non-profit partner. The notification shall be sent no later than three days from the date of the relevant decision. It is filled in in accordance with the form P15001, prerequisite is the presence of the applicant's signature, notarization of the document.
  1. Sending a notice to the registration authority on the execution of an interim balance sheet. Notification form - Р15001. The presence of the applicant's signature and notarization of the document are mandatory conditions.
  2. Settlement with counterparties of a non-commercial partner. Payment of funds occurs by the liquidation commission, taking into account the information of the interim balance sheet. The procedure for repayment of claims is established by Article 64 of the Civil Code of the Russian Federation.
  3. Closing a checking account.
  4. Obtaining an extract from the Pension Fund of the Russian Federation indicating that there is no debt to an off-budget fund.
  5. Formation of the final liquidation balance sheet. The task of compiling it lies with the liquidation commission, and the settlements with creditors that have taken place are taken into account. Subject to agreement with the body that made the decision to terminate the activity. The property remaining in the possession of a legal entity after satisfaction of the requirements of counterparties is distributed among the founders, taking into account the share of the contribution.
  6. Sending to the registration authority the documentation required for state registration of the termination of the education activity.
  7. Destruction of the seal.
  8. Transfer of all documentation of a non-commercial partner to the state archive.

The nuances of step-by-step instructions for the liquidation of a non-profit partnership

  • The adopted act violates the rights of a non-commercial partnership.
  • The initiator is tax authority and cites the lack of commercial activity as the reason for the forced liquidation. It is important to prove the opposite, which can be done with the help of witness statements and relevant documents.
  • If there is undeniable evidence that the allegations against the non-profit partnership are wrong or false.
  • Publication in the media. It is important that interested parties receive the most complete information about the termination of the partnership. The message must be submitted to the Bulletin. It is important to indicate the name of the organization and its contact details, the period for submitting claims (60 days), information on how to contact representatives of the organization. The liquidation commission must retain all evidence supporting the publication. They must be saved until the procedure is completed.
  • Form an intermediate balance.
  • Settlements are made with creditors if there are debt obligations.
  • The state fee is paid. But it is not paid if we are talking about bankruptcy.

Registration of a non-profit partnership in 2018 required documents

Before starting the registration of an NP, you need to decide on the scope of its activities. The number of organizers must be at least two, their maximum number is not limited. Read also the article: → "Procedure, rules and terms of registration of non-profit organizations". To register an organization, you need to consistently go through several stages.

NP pays income tax. They are not subject only to targeted income. Accounting reports include forms 1, 2, 6. Regarding taxes, data on VAT, profit, property, transport and land are presented. NP has the right to apply the simplified tax system. At the same time, an appropriate declaration is submitted to the tax office annually.

Liquidation of a non-profit organization - step-by-step instructions for 2018

  • The fund is liquidated in accordance with a judicial act (Article 123.20 of the Civil Code of the Russian Federation, clause 2 of Article 18 of Law No. 7-FZ) in accordance with the procedure provided for in Ch. 27 of the Code of Administrative Procedure (see, for example, the decision of the Privolzhsky District Court of Kazan dated January 18, 2018 in case No. 2-1124/18).
  • For the liquidation of a branch of a foreign non-governmental NPO, additional grounds are provided, specified in clause 2.1 of Art. 18 of Law No. 7-FZ.
  • The operation of the liquidation procedure under Law No. 7-FZ does not apply to religious organizations, budgetary and state institutions, autonomous institutions (clauses 4, 4.1, 4.2, 5, article 1, article 19.1 of Law No. 7-FZ). For example, religious NGOs are liquidated on the grounds specified in Art. 14 of the Law “On Freedom of Conscience…” dated September 26, 1997 No. 125-FZ (see the decision of the Supreme Court of the Chechen Republic dated February 2, 2018 in case No. 3a-15/2018).
  1. The adoption of a decision on liquidation is formalized in the form of a protocol of the general meeting of participants (founders). It is advisable to include in the same protocol a clause on the election of a liquidation commission (liquidator, clause 4, article 62 of the Civil Code of the Russian Federation). Details are in the article "Liquidation Commission - Formation, Composition, Powers".
  2. Within 3 working days, the territorial body of the Ministry of Justice of the Russian Federation is notified of the decision taken (clause 1, article 20 of Law No. 129-FZ, notification under form P15001, approved by order of the Federal Tax Service of the Russian Federation “On approval of forms and requirements ...” dated 01.25.2012 No. MMV-7-6/, hereinafter - Order No. MMV-7-6/). A feature of the liquidation of an NPO is the need to submit documents not directly to the Federal Tax Service of the Russian Federation, but to the territorial body (department) of the Ministry of Justice of the Russian Federation or to the Ministry of Justice of the Russian Federation itself, depending on which of these bodies is the registering one. A notification under f. P15002 on the establishment of a liquidation commission or the election of a liquidator.
  3. The notice of liquidation is published in the Bulletin of State Registration. Written notifications are sent to creditors identified according to accounting data.
  4. An interim liquidation balance sheet (LB) is approved, which is submitted with a notification under f. R15003.
  5. Settlements are made with creditors, LB is formed (clauses 4, 6, article 63, article 64 of the Civil Code of the Russian Federation). Information about the insurance period and insurance premiums of employees is submitted to the Pension Fund.
  6. An application is submitted to the Ministry of Justice under f. P16001 for making an entry on the liquidation of an NPO in the Unified State Register of Legal Entities.

Liquidation of NGOs: how it happens

  • The NPO has achieved the goal for which it was opened.
  • The period allotted for the activities of the organization, prescribed in the charter, has expired.
  • There is an inexpediency of further functioning (insufficient funding, impossibility to achieve the set goals, etc.)

Liquidation of a non-profit organization is a common phenomenon. Given that this form of organization is a legal entity, the implementation of the process must be carried out in accordance with applicable law Russian Federation. In particular, the procedure is regulated by the provisions of the Civil Code, as well as a number of laws and decrees. We will consider the main reasons for which the liquidation of an NPO can be carried out, as well as the procedure for this case.

Liquidation of a non-profit organization step by step instructions 2018

Considering the second case, questions may arise as to whether it would be legal for an NPO to participate in or buy shares in a commercial organization. Yes, it is legal if all profits are directed to the goals for which the non-profit organization was created. For some types of NPOs, the legislation establishes restrictions on entrepreneurship.

Required documents To exclude an NCO from the Unified State Register of Legal Entities, the following set of documents must be submitted to the registration authority:

  • an application from the founders, drawn up in accordance with the established form РН0008;
  • protocol on approval of the liquidation balance sheet;
  • a receipt confirming the payment of the state fee (in case of bankruptcy - a decision of the arbitration court);
  • certificate of registration;
  • a document indicating the absence of seals.

Liquidation of a non-profit partnership

  • a seal in the "Bulletin of State Registration" of the intention to close the community;
  • full settlement with creditors;
  • formation of an interim liquidation balance sheet (formed after the expiration of time, when the period during which creditors can make claims ends);
  • state registration of the partnership in connection with the closure.

The completion of the process is the final stop of the partnership. In this case, the rights and obligations of the partner to the assignees do not pass. To properly close an association, you need to know how to liquidate the partnership correctly and follow the procedure established by law. The best way out is to consult a specialist on these issues.

Liquidation of a dacha non-profit partnership

The liquidation commission places in the press, which publishes data on the state registration of legal entities, a publication on the liquidation of a horticultural, horticultural or dacha non-profit association, the procedure and deadline for presenting claims of creditors of such an association.

A dacha non-profit partnership must have a seal indicating the full name of the organization. Participants who have bought a plot must keep a record of the available property, possible expenses and income, have a balance sheet or estimate. The dacha non-profit partnership provides information about its activities to extra-budgetary funds and tax authorities, founders and other persons in accordance with the legislation of the Russian Federation and the constituent documents of the DNP.

Features of the liquidation of ANO

Sometimes a situation arises when it is necessary to liquidate ANO (autonomous non-profit organization). Many organizations of this type, regardless of the direction of activity, health care, sports or charity, often simply having fulfilled their original purpose, become redundant.

  • drawing up a notification to the authorized bodies for registering legal entities about the intention to close the organization with the provision of all necessary documents and information about the liquidator.
  • it is necessary to provide data on the liquidation balance sheet of the organization;
  • it is necessary to pass the seal of the legal entity and obtain the appropriate certificate;
  • it is necessary to submit the relevant documents to the Ministry of Justice.
05 Aug 2018 196

A non-profit partnership is a company whose founders can be both individuals and legal entities. It is created with the aim of providing mutual assistance, as well as pooling the resources of the founders.

Despite the non-commercial nature of the activity, the organization must be officially registered. Accordingly, if it is necessary to close it, liquidation of a non-profit partnership is required. This procedure is regulated in accordance with the provisions specified in the Civil Code and the Federal Law. Their provisions also determine the order of the event.

Grounds for the abolition of a non-profit partnership

Liquidation is a procedure, as a result of which the activities of a non-profit partnership are terminated. Accordingly, there is an abolition of rights and obligations, since there are no successors. The procedure can be voluntary and compulsory.

In the first case, the grounds for its implementation are the following factors:

  • The period for which the NP was registered has expired;
  • The goals for which the enterprise was formed are fulfilled;
  • The founders no longer want to engage in their former activities.

The compulsory procedure involves the closure by decision of the judicial authority. It can be initiated by creditors or government agencies. For example, the FTS, PFR, antimonopoly service can act as applicants. In this case, a lawsuit is filed in court.

The grounds for forced closure are:

  • Lack of a license in cases where it is required;
  • Ignoring court orders;
  • Gross violations of the law that cannot be corrected.

If an appropriate court decision is made, the organization is required to form a liquidation commission. A court order is adopted, which must be executed by all persons participating in the proceedings.

The compulsory procedure involves the closure of the NP by a court decision.

The procedure is carried out on the basis of the articles of the Civil Code, Order of the Ministry of Finance No. 34, and the Tax Code.

Step-by-step liquidation instructions

Step-by-step instructions for the abolition involves the passage of the following steps:

  • Making a decision to abolish. Appointment of the liquidation commission. Election of the Chairman of the Commission. She will be in charge of managing the liquidation process, filing documents, representing the interests of the NP in the judiciary;
  • Conducting an inventory. The order and terms of the event are determined by the Order of the Ministry of Finance No. 34. Drawing up, following the results of the procedure, an inventory report;
  • Providing notification of the decision to the registration authority. Notification must be sent within three days from the date of the decision. Compiled in the form P15001. Notarization required. The signature of the person who initiated the event in question will also be required. Without it, the paper is invalid;
  • After the notification is received, the corresponding entries are made in the unified register. An on-site audit may also be appointed by the tax inspectorate. The IR needs to prepare for this, put all the documentation in order. After sending the notification, it is forbidden to amend the constituent papers or the charter of the partner;
  • A notification on the appointment of participants in the liquidation commission is sent to the registration authority;
  • Documentation addressed to the chairman of the commission is sent to credit institutions. This is required to replace bank cards. This stage can be carried out only after the commission has been approved in the register;
  • Publication of a notice in the State Registration Bulletin. This is required so that the creditors of the organization are aware of its liquidation and can present their claims. The notice shall indicate the date of the decision to abolish, the procedure and terms for the implementation of the measure. It is also required to specify the time frame in which creditors can present their claims. The minimum time for this is two months.

The need for publication is established by law, it must be confirmed. To do this, you need the number of the journal in which the publication took place, as well as a copy of the form with data on the acceptance of the announcement.

The remaining documentation of the enterprise is sent to the archive. Step-by-step instructions will allow you to correctly go through all the steps.

The remaining documentation after the liquidation is sent to the archive.

Required Documentation

To the registration authority, for liquidation, it is required to send the following package of documents:

  1. Interim and final liquidation balance sheet;
  2. Statutory documents, certificate of registration;
  3. Confirmation of the destruction of stamps and seals, closing of current accounts;
  4. An extract from the register stating that all required entries have been made;
  5. Papers that confirm that all creditors have been notified of the abolition;
  6. Protocol on the formation of the commission;
  7. Receipt of payment of state duty;
  8. A copy of the constituent agreement, amendments to the constituent documents;
  9. Application for cancellation, created in the required form. As an example, you can use the application for the liquidation of an LLC.

The cost of the procedure is formed from the payment of state duty, notarization of documentation.

If you turn to law firms for help, the price of professional services starts at 15,000 rubles.

The considered instruction assumes compliance with all norms and laws. If you ignore the passage of any of the stages, the entire procedure will be illegal. If the IR does not have numerous debts and problematic contracts, the abolition can be carried out in a short time. It will be more difficult with a partnership that has debts. For elimination, their full coverage is required.

A non-profit partnership can be closed only by its liquidation. But for this it is necessary to go through a series of procedures that must be performed in a certain sequence. Step-by-step instructions for liquidating a non-profit partnership in 2019 will allow you to do everything right.

How is the procedure

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The process of liquidation of this form of organization provides for the following actions:

  • A general meeting of partnership members is held, at which a separate one is appointed. This step is the first to start.
  • The Commission places information that the launch of the liquidation procedure begins. For this is done.

The advertisement must include the following information:

  • full name of the liquidated partnership;
  • the period within which it is possible to submit claims for the repayment of debts;
  • full address and contacts of the company;
  • other important data that are provided for in legislative acts.

According to the current instructions, after publication, you need to receive appropriate confirmation. It can be the name and number of the publication or a copy of the announcement form, which has a mark on the acceptance of the announcement.

For proper liquidation, it is important to act in a certain way. When the deadline for submitting claims for repayment of loans passes, the liquidation commission prepares.

The document contains the following important information:

  • data on all property of the partnership;
  • the outcome of their claims.

An interim liquidation balance sheet must be submitted to the tax authority. When the requirements of creditors are fully satisfied, it is created. It becomes valid only if it bears the mark of the tax authority.

The essence of the step-by-step instructions for liquidating a non-profit partnership

Order

Step-by-step instructions for liquidating a non-profit partnership include a number of necessary actions:

Adopted at the general meeting of the partnership members. If it is forced, a court decision is made.
Liquidator appointed In this case, both a single person and an entire liquidation commission may be appointed. They are the ones who take the next steps. All decisions and actions of the commission or an individual liquidator are confirmed by the signatures of all members.
Collection of necessary During 3 days the necessary package of documents is submitted to the registration authority.
Publication is made in the media Only the Bulletin of State Registration is suitable for this. It is necessary to indicate not only the contact details of the organization, but also the deadlines for submitting claims.
Drawing up an interim balance sheet It is needed in order to bring all liabilities and assets together. As a result, the tax audit is simplified. It is important to generate a notification and submit it to the tax office.
Debt repayment This is a necessary step in the presence of debt. Calculations are made in cases where there is a debt. If the organization does not agree with these requirements, the issue is resolved in court.
Drawing up a liquidation balance sheet If there are no debts or they are fully repaid, it will be the same as the interim report. If the claims were repaid, they will differ by the amount of the payment.
Payment Its size is 800 rubles. If the liquidation is the result of bankruptcy, no fee is charged.
Exclusion from the Unified State Register of Legal Entities This is the final stage of liquidation. To be excluded from the Unified State Register of Legal Entities, certain documents must be submitted to the tax authority. The result is evidence.

There are situations when the decision to liquidate is cancelled. This is possible if a forced liquidation is carried out, and the company disputes this. To do this, it is important to properly file a claim in court. To get a positive court decision, you must challenge.

This is possible in the following situations:

  • The adopted act violates the rights of a non-commercial partnership.
  • The initiator is the tax authority and calls the lack of commercial activity the reason for the forced liquidation. It is important to prove the opposite, which can be done with the help of witness statements and relevant documents.
  • If there is undeniable evidence that the allegations against the non-profit partnership are wrong or false.

Note! The liquidation process can be stopped by the partners of the partnership. But for this they must apply to.

Such organizations usually have simple bookkeeping, which cannot be questioned by the tax service. If the organization did not carry out entrepreneurial activities, the liquidation process is faster. Usually in this situation, the tax does not conduct an audit. And the interim balance sheet is approved without on-site inspections.

Further actions

It is necessary to perform certain actions that many do not attach decisive importance to.

But they are required:

  • Publication in the media. It is important that interested parties receive the most complete information about the termination of the partnership. The message must be submitted to the Bulletin. It is important to indicate the name of the organization and its contact details, the period for submitting claims (60 days), information on how to contact representatives of the organization. The liquidation commission must retain all evidence supporting the publication. They must be saved until the procedure is completed.
  • Form an intermediate balance.
  • Settlements are made with creditors if there are debt obligations.
  • The state fee is paid. But it is not paid if we are talking about bankruptcy.

And only at the final stage the organization is excluded from the register.

Notices and publications

Publication of liquidation is mandatory. At the moment, the only publication where this information can be published is the State Registration Bulletin.

It is important to have confirmation that the ad has been placed. As such evidence, you can save the number of the magazine with the announcement or a copy of the form with a mark on the acceptance of the announcement.

After compiling an interim balance sheet, it is important to submit a corresponding notification to the tax authority. It is necessary for the inspector to check and make sure that there are no debts to the budget.

After the approval of the interim balance sheet, members of the non-profit partnership submit certain documents to the Fed:

  • notification of the preparation of an interim liquidation balance sheet;
  • publication form in the Bulletin;
  • an interim balance sheet, in which there is a mark of the tax authority;
  • an interim balance sheet approved by the partnership participants;
  • protocol that approved the interim balance.

Reasons and ways

The reasons for liquidation must be stated in the articles of association.

The following reasons may be given:

  • the goal for which the partnership was created has been achieved;
  • the period for which the partnership was created has expired;
  • the decision to liquidate was taken by a body that differs in its composition from the participants in the partnership.

In addition, the basis for the termination of the activities of a non-profit partnership may be bankruptcy. The initiative can come not only from the founders, but also from government agencies.

In the latter case, the initiator may be Pension Fund or tax authority. The criterion for declaring an organization bankrupt is the inability to pay creditors within 3 months.

Additional terms

important papers

If a non-profit partnership is being closed, the following package of documents must be submitted to the Federal Reserve Board:

  • notice of the decision to close the partnership ( - );
  • Notice of appointment of the liquidation commission ();
  • minutes of the meeting at which the decision was made to create a liquidation commission ();
  • a copy of the passport of the head of the commission;
  • a copy of the registration certificate of the organization;
  • a copy of the certificate of registration of the liquidator with the tax authority;
  • a copy of the certificate of registration of the organization with the tax authority;
  • a copy of the certificate of assignment of the state registration number.

You must provide copies of the following documents:

  • certificate of registration of a legal entity (OGRN);
  • minutes of the founders on the appointment of the head of the organization;
  • memorandum of association, if any;
  • charter of non-commercial partnership;
  • order on the appointment of the chief accountant;
  • passports of all founders of the organization;
  • extracts from the Unified State Register of Legal Entities;
  • certificates of state registration of changes that have ever been made to constituent documents.

Settlements and commissions

Before terminating its activities, the organization must pay off its staff and counterparties. This must be done after an interim balance sheet has been submitted to the FRS for the relevant subject.

When all calculations are fully made, you need to draw up a liquidation balance sheet. All entries in it must be null.

Usually goes to liquidation from 4 months to 1 year.

The cost will be as follows:

Rights and obligations of participants

The founders have rights and obligations in relation to the partnership only before its creation. Then they lose the status of founders.

Relevant information about them is entered into the Unified State Register of Legal Entities and is not subject to change. Thus, the founders have only the right to create a partnership and transfer the necessary property to it.

After the organization of the partnership, all rights and obligations are transferred to its members. They are established on the basis of Art. 8 and .

As a result, members of the partnership acquire the following opportunities:

  • on an equal footing and free of charge can use the services provided by the partnership;
  • exercise their rights and obligations, if they are provided for by law;
  • may withdraw from the partnership at their sole discretion at any time;
  • may receive part of the property or compensation for its value upon liquidation;
  • may receive part of the property or its equivalent upon withdrawal from membership;
  • are required to pay membership and property dues.

As a result of liquidation, not only the rights, but also the obligations of the non-profit partnership are terminated.

Procedure specifics

The procedure for liquidating a non-profit partnership

Complete termination of the work of a non-profit partnership, that is, the liquidation of a legal entity , must take place on the basis of the requirements that were established by the current civil legislation of the Russian Federation. The main scheme for the liquidation of a non-profit partnership consists of the following mandatory actions:

  1. Making an appropriate decision. This can be done by the founders of the partnership, at the general meeting. The very fact of making a decision is recorded in the minutes of the meeting, at which each of the participants must put his signature.
  2. Creation of a liquidation commission, as well as the appointment of a responsible person - a liquidator. The responsibilities of the commission will include the implementation of all actions that are necessary for the complete closure and termination of the partnership.

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At the same time, the powers of the liquidation commission will include full management of the partnership, as well as control over all the immediate affairs of the organization. Representatives of the commission also acquire the authority to subsequently apply to a judicial institution so that the procedure for liquidating a non-profit partnership is initiated.

In addition, the legal founders must necessarily notify the authorized state body of the fact that the organization has begun its liquidation.

This is done by submitting a written notice, which will contain all the necessary information about the association - its full name, location address, name of activity, etc.

The documents, necessary for the liquidation of a non-profit partnership

To begin the liquidation of a non-profit partnership, the interested person must apply to the court, submitting a corresponding statement of claim there. But, in addition to the claim, he will also need to collect additional documents. These include:

  1. Notification of the adoption of the relevant decision on liquidation, which must be sent in advance to the authorized state body;
  2. Notification of the creation of a special commission, as well as the subsequent appointment of a person responsible for the process - the liquidator, who were transferred absolutely all the powers to manage the organization.
  3. Necessary information about the person who is the direct head of the association - his full name, address of residence, passport details, etc.
  4. Minutes of the previous meeting of legal members of the organization. This document should address such issues as: making a decision on the need for the subsequent liquidation of a non-profit partnership, as well as on the subsequent creation of a special commission.
  5. A copy of the certificate of registration of the organization in the relevant government agency, as well as assigning it an individual number in the current register of legal entities.
  6. Information about the person appointed by the liquidator - his full name, registration address, TIN.

After the procedure for the liquidation of a non-profit partnership has been initiated, the established commission should begin to analyze the current activities. Unlike the mandatory actions that include the liquidation of an LLC, there will be no analysis of current profits and losses, since they simply should not be, because the organization is not commercial.

claim statement on the liquidation of a non-profit partnership

As well as the liquidation of an individual entrepreneur, the termination of work and the liquidation of a non-profit partnership must be carried out exclusively in court. In this case, the following authorized persons may file a claim:

  1. Members of the previously formed liquidation commission.
  2. One or more creditors of the organization. Since this type of association does not imply the extraction of profit from its work, as a rule, persons who ensure the continuous functioning of the organization act as creditors.
  3. Representatives of law enforcement, tax and other authorities. They can apply to the court only if serious violations were revealed in the activities of this non-profit association during scheduled or extraordinary inspections.

After receiving statement of claim on the liquidation of a non-profit partnership, as well as all the required documents, the court proceeds to consider them. At the same time, the further liquidation of the enterprise will depend on whether the court considers the arguments presented to be undeniable.

The basis for the liquidation of a non-profit partnership may be information about its bankruptcy, the impossibility of further continuation of activities, etc.

The statement of claim may be considered by the court within a few months. During this period, other additional documents may be requested from responsible persons to confirm or refute certain facts. The liquidation of a non-profit partnership will be considered completed from the moment the court decision enters into force.

Consider the stages of closing an NPO and the procedure in general.

What does the law say about NGOs?

The Civil Code of the Russian Federation defines an NPO as a legal entity that does not have the main goal of its activity to make a profit and does not distribute it among its participants (Article 50 of the Civil Code of the Russian Federation).

If the charter provides for the conduct of income-generating activities, then the NPO must have sufficient property for this, and its market value must be at least 10 thousand rubles.


The Civil Code of the Russian Federation provides for the creation of NCOs in strictly defined organizational and legal forms (clause 3, article 50 of the Civil Code of the Russian Federation), which determine the specifics of their activities in each case.

Liquidation of NGOs

The liquidation of an NPO is subject to general rules liquidation of legal entities provided for by the Civil Code of the Russian Federation, but it also has its own specifics.

Grounds for closing an NPO can be:

  • voluntary decision on this by the authorized body of the legal entity (if there are no debt property obligations);
  • for inactive NPOs and foundations - a relevant court decision;
  • bankruptcy.

How to close a non-profit organization: step by step instructions

In the voluntary liquidation of NCOs, as well as other legal entities, the following stages are distinguished:

  • founders/participants decide on voluntary liquidation;
  • they form a liquidation commission;
  • the registration authority is notified of the liquidation (within 3 days in accordance with Article 20 of Federal Law No. 129-FZ of 08.08.2001 “On State Registration…”) by sending a notification in the approved form;
  • creditors are notified of the forthcoming liquidation;
  • an appropriate announcement is published in the journal "Bulletin of State Registration";
  • an interim liquidation balance sheet is drawn up (it includes information on the composition of the NCO's property, claims submitted by creditors and the results of their consideration) and submitted to the registration authority;
  • there is a settlement with creditors;
  • terminated employment contracts with employees and the final settlement with them is made;
  • a liquidation balance sheet is drawn up and submitted to the registration authority together with the necessary package of documents;
  • after making the corresponding entry in the Unified State Register of Legal Entities, documents on the liquidation of the NPO are received.

Rosreestr is the registering body for NPOs.

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The liquidation of NPOs created in the form of foundations is carried out exclusively by a court decision on this, made at the request of an interested person or a prosecutor.

Procedure for the liquidation of a non-profit organization

Step-by-step instructions for the liquidation of NCOs are contained directly in Art. 19 of Law N 7-FZ "On non-profit organizations" (except for religious organizations and state corporations).

The forms by which NPO notifications are submitted (not related to changes in their constituent documents) are common to all legal entities, approved. Order of the Federal Tax Service dated 01/25/2012 N MMV-7-6 / [email protected].

The list of documents that the liquidation commission submits to Rosreestr upon liquidation of an NPO, and the requirements for them can be viewed on the website https://rosreestr.ru/site/ur/.

IN in general terms the question of how to close a non-profit organization in 2017 has been considered. But it must be remembered that each organizational and legal form of an NPO being liquidated may require specific solutions to the issues of its closure.

Free legal advice:

Step-by-step instructions for liquidating a non-profit organization

An NPO (non-profit organization) is an association created for specific purposes. They can be social, civil or charitable. A non-profit organization is not engaged in making profit or distributing it among its members.

Income in a non-profit organization is possible, but it is allowed to spend it only for the purposes specified in the charter. In other words, NPO participants cannot use it in the form of net profit for personal purposes, with rare exceptions provided for in Article 116. GK.

For example, an educational institution may conduct business activities in the form of providing paid training services or renting out premises.

Nevertheless, a non-profit organization is a legal entity, which means it must be registered and, if necessary, liquidated in the manner prescribed by law.

The property of the organization can also be purchased with money received from membership dues. When liquidated, it is non-refundable. Membership fees can be paid not only in the form of finance, but also in any form permitted by the charter.

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Causes and methods of liquidation of NCOs

Liquidation means a complete stoppage of activities and the cessation of the existence of this association. The procedure can be carried out at the initiative of the founders of the non-profit organization (non-profit enterprise) or by a court decision.

Sometimes the charter of an organization may imply its liquidation under the following circumstances:

  • The goals for which the association was created have been achieved.
  • The period planned for the existence of the NPO, prescribed in its charter, has expired.
  • The body (composition different from the founders of the organization) decided to liquidate it.

An arbitration or other court may issue a verdict on the termination of the existence of an NPO for the following reasons:

  1. The NPO repeatedly and flagrantly violated the current legislation.
  2. Violations are irreparable.
  3. The scope of the actual activities of the organization does not correspond to the goals and objectives stated in its charter.
  4. Suspicions of extremism.

The founders of an NPO or the body established by the charter make a decision to liquidate an NPO mainly for the following reasons:

  • the financing of the organization is insufficient for its continued existence;
  • the set goals cannot be achieved, but the tasks are realized;
  • change of field of activity, domestic policy, strategies for the functioning of the organization.

In addition, the reason for the termination of the activities of any legal entity, including a non-profit organization, may be bankruptcy. The initiator in this case can be both the NPO itself and other structures (tax service, pension fund, etc.), when they apply to the court.

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Prices for the liquidation of an LLC with a zero balance in firms in Moscow at the link.

The criterion for declaring an organization bankrupt is its inability to repay debts within three months.

Step-by-step instructions for liquidating a non-profit organization. Terms of liquidation of NCOs in general range from 4 months to six months. This process is regulated by the articles of the Civil Code, as well as the Federal Laws "On Non-Commercial Organizations" and "On State Registration of Legal Entities and Individual Entrepreneurs".

Strict adherence to all instructions, as well as compliance with the time frame for submitting documents to the registration authority, will allow you to avoid penalties and prevent the procedure from dragging on for a longer period.

The procedure for the liquidation of a non-profit organization in general view consists of the following steps:

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  1. The general meeting at which a decision is made on liquidation, or the issuance of an appropriate decision in a judicial proceeding.
  2. Appointment of a liquidator. It can be a single person or a group of persons, in which case they speak of a liquidation commission. Further actions on all issues related to the closure of the organization are carried out by the liquidator. The result of the meeting is recorded and certified by the signatures of all its participants.
  3. Within three days after the meeting, an application is submitted to the registering authority in the form РН0005 (form), a protocol of the decision on liquidation (sample), a notice of the appointment and composition of the liquidation commission in the form РН0006 (form), as well as photocopies of these documents: certificates of registration and statement for registration with the tax authority, TIN, extract from the Unified State Register, passports/passports of members of the liquidation commission, if the NCO has a chief accountant/head of his/her passport and an appointment order, the charter of the organization. The liquidator is obliged to send the same documents to the Office of the Ministry of Justice at the legal address of the organization (this is a feature of the liquidation of NPOs, other legal entities have nothing to do with this structure), to the Fund social insurance and the Pension Fund. The registration authority redirects the documents to the tax service after verification. Its employees register the beginning of the liquidation of a non-profit organization.
  4. Sending a message to the media. To notify all persons, one way or another interested in the activities and termination of the NPO, the periodical “State Registration Bulletin” is used. The message indicates the name of the non-profit organization, the deadlines for submitting claims for debts (at least two months), as well as all contact details of the NCO - telephones, addresses (legal, actual), e-mail, if desired, so that creditors can contact the founders or leaders of the organization and submit your claims. The liquidation commission, until the completion of the procedure for closing the association, must keep documents confirming the publication of the application. These include the number of the periodical and the message form.
  5. Compilation of PLB. An interim liquidation balance sheet (ILB) is needed to bring together all the assets and liabilities of the organization. The PLB is approved by the body that made the decision to liquidate the NPO. It helps to systematize all the income and expenses of an NPO and facilitates a tax audit if the IFTS decides that one is necessary. A notice of its preparation is drawn up in the form РН0007 (form) and submitted to the department of the Federal Tax Service.
  6. Settlement with creditors in the presence of debts. It is organized after the submission of requirements within the period specified in the publication. First, payment is made to employees of the organization, after that - to non-state funds and banks, then - to other individuals and legal entities. In case of disagreement with the presented requirement, it is possible to resolve the issue through the court. If the capital of the organization is not enough to pay off all debts, the liquidator sells the property on its balance sheet. In the event of liquidation by bankruptcy, it is sold as part of bankruptcy proceedings. The remaining property is distributed among the members of the NCO, unless otherwise provided by the charter. If it is impossible to separate it, it goes to the state.
  7. Compilation of LB. If there are no debts, the liquidation balance sheet (LB) is completely identical to the intermediate one, otherwise it will differ by the amount paid.
  8. Payment of state duty. It is 800 rubles for all legal entities. It is not paid if the liquidation of the legal entity is associated with bankruptcy.
  9. Exclusion of a non-profit organization from the Unified State Register of Legal Entities. This is a sign of the final liquidation of the association. The following documents are submitted to the registration authority: an application on behalf of the founders in the form РН0008 (original and copy), a protocol on the preparation of the LB and the liquidation balance sheet itself, a receipt for payment of the state duty or an opinion of the arbitration court, a certificate of registration of the organization, a document confirming the absence of seals / stamps or their destruction. Upon completion of this procedure, a certificate is issued. All necessary documents are submitted in a single package personally by the liquidator or an authorized representative.

Cases of cancellation of the decision to liquidate the organization. In a number of cases, a non-profit organization may attempt to cancel a liquidation carried out by force.

To do this, it is necessary to properly draft a lawsuit. For a positive resolution of the issue, it is necessary to challenge the reasons that caused the liquidation. This is possible in the following cases:

  1. The initiator was the tax service, the reason for the forced closure of the company was the lack of actual activity. In this situation, the NPO must prove otherwise by presenting documents or testimonies to the court.
  2. The challenged act violates the rights of the NCO as a legal entity.
  3. There is evidence that the accusations leveled against the NPO that led to the termination of the organization are false or unjustified.

The founders themselves can also stop the liquidation process. To do this, form P14001 is submitted. The procedure is carried out by the liquidation commission. Attached to the form is an application for cancellation of liquidation.

In the vast majority of cases, the accounting of a non-profit organization is quite simple and does not raise questions and doubts among tax officials when submitting declarations and an interim balance sheet. If the NPO did not conduct business activities, the liquidation procedure is faster and easier.

Tax audits in this case are most often not performed. A company that had, in principle, no account movements, is also entitled to expect the approval of an interim liquidation balance sheet without on-site audits.

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If they do not want to independently deal with the closure of an NPO, its leaders or founders can turn to an intermediary firm. The cost of their services depends on the chosen method of liquidation.

The price for the service of voluntary termination of activities is about 30,000 rubles. Alternative liquidation by way of accession or merger - 60,000 rubles or more.

The price increases to 90,000 rubles if it is accompanied by the transfer of the company to another region. If liquidation is planned by changing management or legal address, its cost will be from 20,000 to 40,000 rubles.

Find out if it is possible to liquidate an LLC without a tax audit at this address.

Prices for the liquidation of an LLC without debts, in this article.

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Liquidation of a non-profit partnership

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Both individuals and legal entities can create non-profit associations and carry out entrepreneurial activities. However, the profit from this activity, according to the Civil Code of the Russian Federation and the legislation regulating the activities of such partnerships in the year, should be spent only on those tasks that are prescribed in the Charter of the partnership.

A non-profit organization does not have the right to close just like that, it undergoes a complex liquidation procedure. In turn, there is a certain procedure for the liquidation of a non-profit partnership, which must be observed on the basis of Russian law.

The completion of the process is the final stop of the partnership. In this case, the rights and obligations of the partner to the assignees do not pass. To properly close an association, you need to know how to liquidate the partnership correctly and follow the procedure established by law. The best way out is to consult a specialist on these issues.

Dacha non-profit community

A striking example of a non-profit partnership is a dacha non-profit community, when several founders create a non-profit organization, uniting their summer cottages or suburban areas with residential buildings.

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The liquidation of a dacha non-profit partnership is no different from the closing of any other partnership. As a rule, the accounting of such a community is distinguished by its simplicity and does not require careful verification.

This form of legal entity has many advantages. People united by one goal act in a coordinated and efficient manner, and quickly achieve the intended results.

Grounds for liquidation

The closure of a non-profit partnership occurs in two cases:

  1. By decision of the founders of the partnership, if the goals set during the creation of the association are achieved; if the founders have lost interest in the activities of the organization; if the period for which the community was organized has expired.
  2. By a court decision, if the activities carried out by the partnership are illegal or require licensing; if it does not comply with court orders; if the activities of the partnership are carried out in violation of the current legislation.

Closing stages

The main stages of community closure consist of:

  • a seal in the "Bulletin of State Registration" of the intention to close the community;
  • full settlement with creditors;
  • formation of an interim liquidation balance sheet (formed after the expiration of time, when the period during which creditors can make claims ends);
  • state registration of the partnership in connection with the closure.

Within five days, the Federal Tax Service makes an appropriate entry in the register on the termination of the partnership. And then sends a notice to the founders of the organization that the information is entered in the register and registered.

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To carry out the liquidation procedure, you must have certain documentation:

  • notice of the decision to liquidate the association - 2 copies;
  • notification of the establishment of a liquidating commission and the appointment of a bankruptcy trustee - 2 copies;
  • protocol on the liquidation of a non-profit partnership - 2 copies;
  • a copy of the journal where the liquidation announcement was made.

The next stage of liquidation involves the provision of the following documentation:

  • notification of the formation of an interim liquidation balance sheet - 2 copies;
  • interim liquidation balance sheet - 2 copies;
  • application for state registration in connection with the closure - 2 copies;
  • charter and certificate of state registration of the partnership (originals) - 2 copies;
  • liquidation balance sheet - 2 copies;
  • receipt of payment of state duty (original + copy).

Closing instructions

Step-by-step instructions for completing the activities of a non-profit association include several important points:

  1. Deciding to close. The meeting of founders decides to close and, as a result, a protocol is drawn up on the liquidation of a non-profit partnership, a sample of which can be found on the net. If one or more founders oppose such an action, then the liquidation of the non-profit partnership will be carried out by a court decision.
  2. Appointment of a liquidation commission or a liquidator. From the moment of appointment, only the liquidator carries out any actions and makes decisions on behalf of the partnership.
  3. Collection of documentation and submission to the registration authority (carried out within three days from the date of the decision to close).
  4. Publication in the media. The announcement contains the contacts of the association and the terms when credit claims can be made.
  5. Drawing up an interim balance sheet. This operation allows you to bring assets and liabilities together and significantly simplify the tax audit. After finishing this stage notification is sent to the registration authority.
  6. Repayment of existing debts. If the association refuses to repay debts and denies the claims of creditors, then the decision is made by the judiciary.
  7. Formation of the liquidation balance sheet. In the absence of debts, the liquidation balance will coincide with the intermediate one. When paying existing debts, the amount will be different exactly by the amount of payments.
  8. Payment of state duty. If the company is going through bankruptcy proceedings, no state duty is charged.
  9. Withdrawal from the Unified State Register of Legal Entities. This stage is the final one. After submitting all the documentation to the tax authority, a certificate of partnership closure is issued.

Having imagined all the stages of the liquidation procedure, it seems possible to easily understand how to close a non-profit partnership in accordance with applicable law.

Forced Liquidation

There is such a thing as the forced liquidation of a non-profit partnership. As a rule, the decision to force closure is made on the condition that the community violates the law or is inactive (the partnership does not carry out its declared non-profit activities).

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However, there are cases when the decision on liquidation is canceled in court. To do this, the founders must provide evidence of the activities of the partnership (witness testimony or relevant documents), or prove that the allegations are false and unlawful.

Non-commercial communities tend to have simple bookkeeping and the liquidation process is faster. Typically, the interim balance sheet of such a partnership is approved without on-site audits by the tax office, and it does not conduct additional audits, which reduces the time of the procedure.

After the liquidation of a non-profit organization, not only its rights, but also its obligations cease. The property that was on the balance sheet of the company is distributed among its participants. During the liquidation process, the association exists on the approved budget for this time.

If you follow the procedure established by law and act competently, the liquidation procedure will take place quite quickly and will not cause additional trouble. However, it is quite difficult for a person who is far from legal practice to cope with such a task, a number of difficulties may arise. That is why the best way out is to turn to specialists.

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The nuances of step-by-step instructions for the liquidation of a non-profit partnership

A non-profit partnership can be closed only by its liquidation. But for this it is necessary to go through a series of procedures that must be performed in a certain sequence. Step-by-step instructions for liquidating a non-profit partnership in 2017 will allow you to do everything right.

How is the procedure

The process of liquidation of this form of organization provides for the following actions:

  • A general meeting of partnership members is held, at which a liquidation commission or a separate liquidator is appointed. This step is the first in starting the liquidation procedure.
  • The Commission places information that the launch of the liquidation procedure begins. To do this, a publication is made in the press.

The advertisement must include the following information:

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  • full name of the liquidated partnership;
  • the period within which it is possible to submit claims for the repayment of debts;
  • full address and contacts of the company;
  • other important data that are provided for in legislative acts.

According to the current instructions, after publication, you need to receive appropriate confirmation. It can be the name and number of the publication or a copy of the announcement form, which has a mark on the acceptance of the announcement.

For proper liquidation, it is important to act in a certain way. When the deadline for submitting claims for repayment of loans passes, the liquidation commission prepares an interim balance sheet.

The document contains the following important information:

An interim liquidation balance sheet must be submitted to the tax authority. When the requirements of creditors are fully satisfied, a liquidation balance sheet is created. It becomes valid only if it bears the mark of the tax authority.

The essence of the step-by-step instructions for liquidating a non-profit partnership

Order

Step-by-step instructions for liquidating a non-profit partnership include a number of necessary actions:

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There are situations when the decision to liquidate is cancelled. This is possible if a forced liquidation is carried out, and the company disputes this. To do this, it is important to properly file a claim in court. To obtain a positive court decision, it is necessary to challenge the reason for the liquidation.

This is possible in the following situations:

  • The adopted act violates the rights of a non-commercial partnership.
  • The initiator is the tax authority and calls the lack of commercial activity the reason for the forced liquidation. It is important to prove the opposite, which can be done with the help of witness statements and relevant documents.
  • If there is undeniable evidence that the allegations against the non-profit partnership are wrong or false.

Note! The liquidation process can be stopped by the partners of the partnership. But for this they must apply in the form P14001.

Such organizations usually have simple bookkeeping, which cannot be questioned by the tax service. If the organization did not carry out entrepreneurial activities, the liquidation process is faster. Usually in this situation, the tax does not conduct an audit. And the interim balance sheet is approved without on-site inspections.

Further actions

It is necessary to perform certain actions that many do not attach decisive importance to.

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But they are required:

  • Publication in the media. It is important that interested parties receive the most complete information about the termination of the partnership. The message must be submitted to the Bulletin. It is important to indicate the name of the organization and its contact details, the period for submitting claims (60 days), information on how to contact representatives of the organization. The liquidation commission must retain all evidence supporting the publication. They must be saved until the procedure is completed.
  • Form an intermediate balance.
  • Settlements are made with creditors if there are debt obligations.
  • The state fee is paid. But it is not paid if we are talking about bankruptcy.

And only at the final stage the organization is excluded from the register.

Notices and publications

Publication of liquidation is mandatory. At the moment, the only publication where this information can be published is the State Registration Bulletin.

It is important to have confirmation that the ad has been placed. As such evidence, you can save the number of the magazine with the announcement or a copy of the form with a mark on the acceptance of the announcement.

After compiling an interim balance sheet, it is important to submit a corresponding notification to the tax authority. It is necessary for the inspector to check and make sure that there are no debts to the budget.

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After the approval of the interim balance sheet, members of the non-profit partnership submit certain documents to the Fed:

  • notification of the preparation of an interim liquidation balance sheet;
  • publication form in the Bulletin;
  • an interim balance sheet, in which there is a mark of the tax authority;
  • an interim balance sheet approved by the partnership participants;
  • protocol that approved the interim balance.

The decision to liquidate the public organization of the trade union is made common solution meeting of participants.

The procedure for the liquidation of business entities is discussed in detail here.

Reasons and ways

The reasons for liquidation must be stated in the articles of association.

The following reasons may be given:

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  • the goal for which the partnership was created has been achieved;
  • the period for which the partnership was created has expired;
  • the decision to liquidate was taken by a body that differs in its composition from the participants in the partnership.
  • non-commercial partnership repeatedly and flagrantly violated the law;
  • violations cannot be corrected;
  • there are suspicions of extremism;
  • the scope of activity does not meet the goals actually stated in the charter.
  • the funding of the partnership is insufficient to continue the activity;
  • the set goals cannot be realized in the current situation;
  • the scope of the partnership has been changed.

In addition, the basis for the termination of the activities of a non-profit partnership may be bankruptcy. The initiative can come not only from the founders, but also from government agencies.

In the latter case, the initiator may be a pension fund or a tax authority. The criterion for declaring an organization bankrupt is the inability to pay off creditors within 3 months.

Additional terms

important papers

If a non-profit partnership is being closed, the following package of documents must be submitted to the Federal Reserve Board:

  • notice of the decision to close the partnership (PH Sample filling РН0005);
  • Notice of appointment of the liquidation commission (form РН0006);
  • minutes of the meeting at which the decision was made to establish a liquidation commission (minutes of the general meeting);
  • a copy of the passport of the head of the commission;
  • a copy of the registration certificate of the organization;
  • a copy of the certificate of registration of the liquidator with the tax authority;
  • a copy of the certificate of registration of the organization with the tax authority;
  • a copy of the certificate of assignment of the state registration number.

You must provide copies of the following documents:

  • certificate of registration of a legal entity (OGRN);
  • minutes of the founders on the appointment of the head of the organization;
  • memorandum of association, if any;
  • charter of non-commercial partnership;
  • order on the appointment of the chief accountant;
  • passports of all founders of the organization;
  • extracts from the Unified State Register of Legal Entities;
  • certificates of state registration of changes that have ever been made to constituent documents.

Settlements and commissions

Before terminating its activities, the organization must pay off its staff and counterparties. This must be done after an interim balance sheet has been submitted to the FRS for the relevant subject.

When all calculations are fully made, you need to draw up a liquidation balance sheet. All entries in it must be null.

It usually takes 4 months to 1 year to liquidate.

The cost will be as follows:

Rights and obligations of participants

The founders have rights and obligations in relation to the partnership only before its creation. Then they lose the status of founders.

Relevant information about them is entered into the Unified State Register of Legal Entities and is not subject to change. Thus, the founders have only the right to create a partnership and transfer the necessary property to it.

After the organization of the partnership, all rights and obligations are transferred to its members. They are established on the basis of Art. 8 of the Law on non-profit organizations and art. 123 of the Civil Code of the Russian Federation.

As a result, members of the partnership acquire the following opportunities:

  • on an equal footing and free of charge can use the services provided by the partnership;
  • exercise their rights and obligations, if they are provided for by law;
  • may withdraw from the partnership at their sole discretion at any time;
  • may receive part of the property or compensation for its value upon liquidation;
  • may receive part of the property or its equivalent upon withdrawal from membership;
  • are required to pay membership and property dues.

As a result of liquidation, not only the rights, but also the obligations of the non-profit partnership are terminated.

Procedure specifics

Liquidation means the complete termination of the activities of a non-profit partnership as a legal entity. As a result, the activity of a participant in civil law relations is terminated.

To close this type of organization, there are the following ways:

  • if a reorganization is carried out by merger, regardless of debt obligations;
  • if a voluntary decision of the authorized body of the organization is made;
  • by changing management when an informal closure occurs;
  • if a bankruptcy decision is made;
  • on the basis of a court decision, if the organization is recognized as inactive.

The grounds and procedure for liquidation are established by the current civil code. And the prosecutor can act as the initiator for closing of the organization.

A sample liquidation balance sheet will help to competently draw up a document for the owner of the enterprise after all the necessary calculations and payment of debts.

Legal aspects of registration and liquidation of legal entities are discussed here.

The procedure for deregistration in case of voluntary liquidation of an enterprise is described in detail here.

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