Advice 1: How to close the branch

Any legal entity may open and close branches in different regions of Russia. In the case of closure of the branch will prepare the documents and complete the formalities prescribed tax and labour legislation and civil law.
How to close the branch
You will need
  • the decision to close the branch;
  • - application form Р13002;
  • notification to the employment centre about the upcoming closure of the branch, and after - tax Inspectorate and extrabudgetary funds at the location of the parent organization.
Instruction
1
Make the decision to close the branch. In the case of OOO it was adopted at the General meeting of shareholders, in joint - stock companies by the Board of Directors or the General meeting of shareholders.
2
Make your changes, caused by the closure of the branch in the constituent documents (Charter) and prepare a package of other securities for changes in incorporation. It includes a statement of changes in the constituent documents form number Р13002, minutes of the meeting of shareholders or founders or individual decision, and two copies of the new edition of the Charter and receipt of payment of registration fee.
To clarify the fee can be a tax, and form a payment order or a receipt on the website of the FTS of Russia.
3
Complete dismissal of employees of the branch. The procedure in this case is the same as in the liquidation of the organization. You are also required to offer terminated employees a list of existing vacancies, including in another country and to receive from each a written waiver, if any one of them it does not suit.
To warn the workers about the closure of the branch you are bound for two months, and upon dismissal to pay each severance is one average monthly salary plus the salary for two months.
4
In the same time frame you must notify the branch closures and the employment service at the place of its location.
The notice must specify the position, profession, specialty of each employee, terms of payment for his work, job requirements for it.
5
Upon completion of all formalities, submit to the tax inspection at the place of location of the branch statement about removing it from the register in form No. 1-4 Accounting. The fiscal authority must remove it from the register within 10 days from the date of application, but after the field tax audit that could extend this period to 14 days.
6
Then you need to notify closing of branch tax at the location of the parent organization and in writing to inform the non-budgetary funds.
Note
The closing of the branch. The civil legislation of the Russian Federation provides for the possibility for legal entities to open offices. This applies, in particular, and to foreign legal entities that intend to develop their business in Russia.
Useful advice
The closing of the branch. A branch of a commercial organization is a separate subdivision of legal entity, situated outside its location and performing almost all of its functions. However, when closing the branch of the tax Inspectorate may conduct field or Desk audit. To eliminate the branch requires the following information and documents

Advice 2 : How to close a separate division

In order to save money often, decisions are made about closing of the isolated divisions of an organization and businesses. What is the procedure for closure of the units currently in effect?
How to close a separate division
Instruction
1
Please note that this solution can only take the organization's Board of Directors or, because of the lack thereof, the General meeting of participants (shareholders). The decision on this issue must be framed as a Protocol.
2
Make any necessary changes in the constituent documents in connection with the closing of the unit. Making such changes must also be resolved by a meeting of participants (shareholders).
3
Imagine in the office of the tax authorities the following documents:
- minutes of the General meeting (Board of Directors);

- two certified copies of the new bylaws.
These documents will include a statement of changes in the constituent documents.
4
Please note: to notify creditors of your organization on the closure of the unit (branch) is not necessary, as it was not separately registered legal entity.
5
You must notify all employees of this division about the future of the reduction not later than 2 months before it closed. In addition, you have an obligation to notify about the upcoming closure of the unit and the labour Inspectorate and the employment service (not later than 2 months). Specify the list of employees that fall under the reduction, position, specialty, profession and qualification of each of them in order that they could immediately put on the account in employment service.
6
To deregister the separate subdivision, submit to the tax bodies at the place of registration of the necessary documents, namely:
- certificate of registration of the organization (legal entity);

- a certified copy of the minutes of the meeting (Board of Directors) and a certified copy of the new bylaws;

- a statement of deregistration.
7
Be prepared that after the application for withdrawal of the tax registration of the separate subdivision would be a mandatory tax audit (not more than 14 days), and only after verification will be finalized the procedure for the deregistration.
8
Don't forget to inform the tax authorities at the place of registration of your organization on the closure of the unit not later than one month after the end of the procedure.
Note
If the organization decided to close a separate division within three working days from the date of adoption of the relevant decision on closure and termination of activities of a separate division (PP.3.1 of paragraph 2 of article 23 of the tax code), the location of the registered office of the company to the tax office message is provided in the form of number With-09-3-2.
Useful advice
The deregistration. In the case when an organization decides to terminate activities through a separate division (to close it), you must submit to the tax authority at the location of this unit statement on form N 1-4-Accounting (p. 9 of Order N 114н, clause 5, article 84 of the tax code). The first Declaration of the group of units should be submitted for the reporting (tax) period in which a new unit was created, and the selected responsibility. The closure of the responsible separate division.
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