Tip 1: How to close LLC
The limited liability company can be closed in the following ways:
1. Official liquidation.
It is conducted by submitting an application for termination of activities made by the decision of the founders. Further, it is necessary to pay off all debts to partners, various funds, tax administration. A distinctive feature of this method is that from the moment the application is submitted, the enterprise is in the liquidation mode, which does not allow making changes to the Charter of the LLC. In order to permanently close the LLC in accordance with the official method, the enterprise passes a tax audit and is issued with an extract from the state register on the completion of the activity and a certificate of liquidation.
Disadvantage - the term of the tax audit of activities is not limited by legislation and can be quite long (up to a year), in addition there is a high probability of various penalties.
Dignity - a complete cessation of activities, exclusion from the register of jur. persons.
2. Alternative ways to close LLC.
2.1 Liquidation by merger or affiliation.
The essence of this method is that the enterprise being closed joins another enterprise, appropriate changes are made to the constituent documents. On the basis of these changes, the General Director transmits the documentation to the director of the enterprise of the assignee under the act. LLC is excluded from the unified state register because of the entrance to another enterprise.
Advantages - there is no need for a long walk through the funds, there is no tax audit, there is no need to pay fines and penalties. A quick enough way to close the enterprise.
The disadvantage is that it is practically impossible to implement independently without the help of law firms and specialists. There is a possibility that during the planned tax audit the period of your activity may be affected.
2.2 Liquidation by sale.
One of the fastest ways. The relevant amendments are made to the Charter of the LLC, with the replacement of the founders and the general director.
Advantages - fast enough, but expensive. In the case of inspections, the new owner is responsible for all activities of the enterprise.
These are the main ways to terminate the activities of a limited liability company. The list of necessary documents for each of them is easy to clarify with the tax authority when you determine exactly how you want to do it.