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.
- 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.
- 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.