Tip 1: How to close an LLC
A 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, and tax administration. A distinctive feature of this method is that from the moment of filing the application, the company is in liquidation mode, which makes it impossible to make changes to the LLC Charter. In order to finally close the LLC in accordance with the official method, the enterprise undergoes a tax audit and it is issued with an extract from the state register of activities and a certificate of liquidation.
The disadvantage is that the period of tax audit of activity is not limited by law and can be quite long (up to a year), in addition there is a high probability of various penalties.
Dignity - a complete cessation of activity, exclusion from the register of legal entities. individuals.
2. Alternative ways to close an LLC.
2.1 Liquidation by merger or acquisition.
The essence of this method is that the enterprise being closed joins another enterprise, corresponding changes are made in the constituent documents. On the basis of these changes, the general director submits the act of documentation to the director of the successor company. An LLC is excluded from the unified state register due to its entry into another company.
Advantages - there is no need for a long walk on the funds, there is no tax audit, there is no need to pay fines and penalties. A quick enough way to close an enterprise.
The disadvantage is practically impossible to implement independently without the help of law firms and specialists. There is a possibility that during the scheduled tax audit, the period of your activity may be affected.
2.2 Liquidation by sale.
One of the fastest ways. Appropriate changes are made to the Charter of LLC, with the replacement of the founders and CEO.
Advantages - rather quickly, but expensive. In the case of inspections, the responsibility for all the activities of the enterprise is borne by the new owner.
These are the main ways to terminate 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.