Form 15003 interim liquidation balance sample filling. P15001 notice for LLC liquidation: sample filling

Form R15001 notification is filled in during the liquidation of an LLC and serves to inform the tax office about the following types of liquidation actions:

1. Taking a decision on liquidation.
2. Formation of a liquidation commission and appointment of a liquidator.
3. Drawing up an interim liquidation balance sheet.
4. Taking a decision to cancel an earlier decision on liquidation.

note, notification Р15001 must be notarized.

Form of notification Р15001 in 2020

Legal entity liquidation notice effective in 2020 (download the form).

Instructions for filling out the form P15001

Below are detailed instructions for filling out the Form P15001 notification in 2020:

General filling rules

• Form P15001 is to be filled out in capital letters in Courier New font (size 18).
• Dashes in empty cells are not used.

Title page

IN Section 1 the TIN, OGRN and the full name of the liquidated legal entity are indicated. All these data can be viewed in the extract from the Unified State Register of Legal Entities.

IN Section 2 sign "V" (checkmark) the types of liquidation actions that you want to inform the tax office about are marked:

• 2.1. - decision on liquidation + the date of the decision must be indicated.
• 2.2. - formation of a liquidation commission and appointment of a liquidator.
• 2.3. - drawing up an interim liquidation balance sheet.
• 2.4. - making a decision to cancel an earlier decision on liquidation.

In some situations, it is allowed to mark several items at once. For example, you can immediately notify the IFTS about the decision to liquidate and the formation of a liquidation commission (2.1. + 2.2.).

Sheet A. Information on the formation of the liquidation commission / appointment of the liquidator

Sheet A is filled in and submitted to the IFTS if only on the Title Page paragraph 2.2 is marked.

Section 1 indicates:

• Code "1" - if the information about the head of the liquidation commission (LC) is filled in.
• Code "2" - if information about the liquidator is filled in.

Section 2... The date of the formation of the LC or the appointment of a liquidator is indicated in accordance with the decision on liquidation.

Section 3... The full name of the head of the LC or liquidator is indicated line by line.

Section 4... Indicated (if any) TIN of the head of the LC or liquidator.

Section 5... The date and place of birth of the head of the LC or liquidator is indicated in strict accordance with the citizen's passport.

Section 6... The data of the identity document of the head of the LC or the liquidator (as a rule, a passport) are indicated.

Section 7... The address of the permanent place of residence of the head of the LC or the liquidator is indicated (if not, you can write the address of the place of stay).

note, it is better to indicate the address in accordance with KLADR with all the necessary abbreviations for settlements and streets (with such words as: "HOUSE", "CORPUS", "APARTMENT" etc. must be written without abbreviations).

Section 8... The contact phone number of the head of the LC or the liquidator is indicated.

Sheet B. Information about the applicant

Who is the applicant

Depending on the type of liquidation action, the applicant is:

IN Section 1 the code of the person who is the applicant is indicated:

• "one" - founder (participant) - an individual.
• "2" - founder (participant) - a legal entity.
• "3" - the body that made the decision to liquidate.
• "4" - the head of the LC or liquidator.

• Code "1" - sections are filled 5 and 6 .
• Code "2" - sections are filled 2 , 3 (if the managing organization acts on behalf of the participant), 5 and 6 .
• Code "3" - sections are filled 4 , 5 and 6 .
• Code "4" - the section is filled in 6 .

IN Section 2 the TIN, OGRN and the full name of the legal entity - the founder (participant) who made the decision on liquidation are indicated.

IN Section 3 the TIN, OGRN and the full name of the managing organization of the legal entity - participant are indicated.

IN Section 4 the name of the body that made the decision on liquidation is indicated.

IN Section 5 information about the applicant is indicated:

• Full Name.
• TIN (if any).
• Birth details (date and place in exact accordance with the passport).
• Data of an identity document (usually a passport).
• Residence address (in accordance with KLADR).
• Contact information (phone, e-mail).

IN Section 6, you only need to indicate the preferred method of obtaining documents from the IFTS:

• "one" - hand over personally to the applicant.
• "2" - Issue personally to the applicant or to a person acting on the basis of a power of attorney.
• "3" - send by mail.

All other data in Section 6 must be completed by hand in the presence of a notary.

Section 7 filled in by a notary or a person replacing him.

You can download the official instructions for filling out the P15001 form for free at this link.

A sample of filling out the P15001 form in 2020

Below are examples of how to fill out the P15001 form for the following liquidation actions:

Decision-making on liquidation and formation of a liquidation commission

Liquidation balance sheet is a balance sheet that is drawn up in the process of liquidation of an LLC in order to determine the actual property state of affairs of the liquidated enterprise.

Liquidation balance is intermediate and final.

An interim liquidation balance sheet is drawn up after 2 months from the date of publication in "State registration bulletin" liquidation notices (unless the liquidation commission has set a longer period for filing claims from creditors).

The preliminary preparation of data and the preparation of the interim balance sheet itself, due to its specific specifics, usually falls on the shoulders of the accounting staff. Although formally, according to the law, this procedure must be carried out by the liquidation commission.

Form (form) of the interim liquidation balance sheet

For 2020, the established form of the interim liquidation balance sheet for commercial organizations has not been established (except for banks and budgetary institutions). Therefore, it must be developed independently.

The developed form of the interim liquidation balance sheet you can download for free at this link.

The procedure for drawing up an interim liquidation balance sheet

In addition to financial indicators, the interim liquidation balance sheet must necessarily contain:

1. Information on the composition of the organization's property

The interim liquidation balance sheet must include (if any) property data:

1. List of machinery, equipment and other fixed assets, indicating:
   • inventory number of the object;
   • brands;
   • year of commissioning;
   • actual wear and tear;
   • their residual value.
2. List of buildings and structures with indication:
   • inventory number of the object;
   • the name of the object and its location;
   • year of commissioning;
   • actual wear and tear;
   • their residual value.
3. The list of objects of unfinished capital construction and not installed equipment, indicating:
   • the name of the object and its location;
   • year of the beginning of construction;
   • actually executed volume;
   • their book value.
4. List of long-term financial investments, indicating:
   • names of long-term financial investments;
5. List of intangible assets indicating:
   • names of intangible assets;
   • their value on the balance sheet asset.
6. List of inventories, costs, cash and other financial reserves, costs, cash and other financial assets, indicating:
   • production stocks;
   • animals for growing and fattening;
   • work in progress;
   • deferred expenses;
   • finished products;
   • goods;
   • VAT on purchased assets;
   • other supplies and costs;
   • money;
   • calculations;
   • other assets (including the goods shipped are indicated).
7. Settlements with debtors:
   • for goods, works and services;
   • on bills received;
   • with subsidiaries;
   • with a budget;
   • with staff;
   • for other transactions;
   • with other debtors.
8. Advances issued by suppliers and contractors.
9. Short-term financial investments.
10. Cash:
    • cashier;
    • settlement accounts;
    • currency accounts.

2. List of claims filed by creditors and the results of their consideration

When filling out the list of claims presented by creditors, it is indicated:

• name of the creditor (in order of priority);
• the amount of debt;
• satisfaction decision.

In a separate column it is necessary to reflect results consideration of creditors' claims by the liquidation commission.

Note, the above information can be included directly in the balance itself, or can be issued in application form (download a sample) compiled in any form (act, protocol, etc.).

When compiling an interim liquidation balance sheet, data from the last balance sheet drawn up before the decision to liquidate is usually used.

An interim liquidation balance sheet can be drawn up several times.

After drawing up the interim liquidation balance sheet

After the interim liquidation balance sheet is drawn up, it must be approved by the persons who made the decision to liquidate. To do this, they need to draw up a protocol (decision) on approval or put down the appropriate marks right on the balance sheet.

As soon as the interim balance sheet is approved, it is necessary to submit to the tax office:

• notarized notification in the form of Р15001;
• interim liquidation balance sheet.

In addition, many FTS may additionally require:

• protocol (decision) on approval of the interim liquidation balance sheet;
• documents confirming publication in "Vestnik".

Sample filling out the interim liquidation balance sheet

Below is an example of filling in the interim liquidation balance sheet:

Form No. Р15001 notification is applied when the company's participants make a decision to liquidate it, form a liquidation commission (appointing a liquidator), draw up an interim liquidation balance sheet, and also when canceling an earlier decision to close the company.

Form N R15001 used in 2019 was approved by Order of the Federal Tax Service of Russia dated 25.01.2012 N ММВ-7-6 / [email protected] You can download the P15001 form below.

How to properly draw up a notice of liquidation of an organization, we will tell in our consultation.

Form Р15001 notification (sample filling)

The notice of liquidation of a legal entity consists of a title page, sheet A and sheet B. The procedure for filling out form No. Р15001 is defined in section IX of Appendix No. 20 to the Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected]

We will tell you how to fill out the P15001 form when an organization is liquidated on the basis of a decision made by the LLC participants.

You can view a sample of filling out a notice of liquidation of an organization here:

Notification on the preparation of the interim liquidation balance sheet (Р15001)

When filling out a notification to the Federal Tax Service about drawing up an interim liquidation balance sheet, the title page and page B are filled in.

Here's how to fill out Form P15001 when drawing up an interim liquidation balance sheet based on the decision to liquidate a company made by its participants:

In clause 1, we fill in clauses 1.1, 1.2, 1.3, as usual, OGRN, TIN, company name.

In paragraph 2, put a tick in front of subparagraphs 2.1 and 2.2. In subparagraph 2.1, indicate the date of the decision on liquidation.

Sheet A

Since we immediately appoint a liquidator, we fill in sheet A. In clause 1 we indicate the value "1" or "2", depending on who you have - the liquidator or the liquidation commission.

In clause 2 we indicate the date of the decision. In our case, we write as in pp. 2.1 p. 001.

In clauses 3, 4, 5, 6, 7, we indicate passport data, full name, TIN and address of the liquidator (PLC).

Sheet B

In item 6, depending on the method of receiving documents, select the value 1, 2 or 3. Since mail is long, the most universal option is "2".

But you can only change the information about the liquidator or PLC with the form P14001.

Interim liquidation balance sheet

Making a decision on the compilation of the LDS

The decision on the preparation of the LBP is taken unanimously by all participants at the meeting. The moment of making a decision - after the expiration of the period in which creditors could declare their claims. And also upon completion of the liquidator's work on the search for property and the collection of "bankruptcy estate".

The organization can be liquidated voluntarily by the unanimous decision of its members. The reasons for the termination of activities may be different, but the liquidation of an enterprise is a rather lengthy and difficult procedure that raises many questions. To avoid delays, most often associated with the refusal of the authorized bodies to register due to errors in documents, a special law firm is usually hired. Of course, this requires additional financial costs, which in some situations is an unaffordable luxury. In the material on the site, we will consider in detail the procedure for filling out the basic documents for submission to the registering authority during the independent liquidation of the organization by the owners.

Liquidation Commission

After the decision to terminate the activities of the organization , founders (participants), appoint a liquidation commission (liquidator) and establish the procedure and terms for carrying out the necessary measures in this regard. ( clause 3 of Article 62 of the Civil Code of the Russian Federation). From this moment on, the powers to manage the affairs of the company are transferred to the liquidation committee. ( clause 4 of article 62 of the Civil Code of the Russian Federation).

The next step is the publication of a notice on the liquidation of the company, the procedure and deadline for filing claims of creditors in the journal "State Registration Bulletin". The period for filing claims by creditors cannot be less than two months from the date of publication of the notice of liquidation ( clause 1 of Article 63 of the Civil Code of the Russian Federation ... After the expiration of the period for filing claims by creditors, the company's employees must fill out a special accounting form - an interim liquidation balance sheet.

Application for publication

An application for publication on the termination of the company's activities can be made on the website of the special journal "State Registration Bulletin". You can fill it out using a special online service.

Legal entity liquidation notice form R15001

Until July 2013, for each action listed, a separate document had to be filled out and submitted to the registration service of the Federal Tax Service:

• Р15001 (notification of the decision to liquidate a legal entity),
• Р15002 (notification of the formation of a liquidation commission, appointment of a liquidator (bankruptcy commissioner)),
• Р15003 (on drawing up an interim liquidation balance sheet).

However, today each of the three actions is accompanied by filing and filing with the registering authority only one form P15001 "Notice of the liquidation of a legal entity".

Liquidation balance

The final stage of the termination of the activities of any legal entity is the approval of the liquidation balance sheet. At this stage, Form P16001 is submitted to the registering authority. You can download the new P16001 form for free at the end of the article. Simultaneously with this notification are given:

• the liquidation balance sheet itself,
• the decision on its approval,
• receipt of payment of the state fee.

Requirements for filling out the P15001 form: step-by-step filling

Since forms P15001 and P16001 are the main ones for registering liquidation, we will consider the basic requirements for filling them out, which are established by order of the Federal Tax Service of Russia N ММВ-7-6 / [email protected] ... General requirements for completing both forms are contained in section I of such a document as "General requirements for the presentation of documents submitted". In the same appendix to the order of the Federal Tax Service of the Russian Federation, there is a sample of filling out the forms P15001 and P16001 line by line.

So, when filling out these forms, legal entities must:

• use black ink both for manual filling and for printing on a printer);
• it is necessary to write only in capital letters in the Courier New font, 18 points high, each of which, as well as quotes, dashes, hyphens and numbers, are placed in a separate cell;
• not to allow corrections and additions, as they are prohibited;
• do not allow hyphenation, the word that does not fit must continue to be written on the next line (if it ended in the last cell of the first line), the next line begins with an empty cell (space between words);
• not to print or attach blank sheets to notifications;
• when printing an application on a printer, changing the arrangement of fields and sizes of familiarity is not allowed;
• do not use double-sided printing of filled forms, as it is prohibited.

Requirements for completing Form P15001 are contained in Requirements Section IX. This form includes the first page, consisting of two sections, as well as two separate sheets: sheet A and sheet B.

We fill in section 1 of the P15001 form

This part of the form contains all information about the legal entity, from the Unified State Register of Legal Entities: in clauses 1.1. and 1.2. the main state registration number (OGRN), individual taxpayer number (TIN) and the full name of the company in Russian are indicated.

We fill out section 2 of the P15001 form

In this sheet, you should put a "tick" (sign "V") in the relevant paragraphs in connection with which the notification is submitted:

• if a decision is made to liquidate a legal entity, then we put a blank in clause 2.1., this field also indicates the date of its adoption;
• if a commission is formed, a liquidator is appointed, then put a tick in clause 2.2 .;
• if an interim liquidation balance sheet has been drawn up, then tick the box in clause 2.3;
• if a decision is made to cancel the earlier decision to terminate the activity, then put a tick in clause 2.4.

The requirement does not contain a ban on the simultaneous filling of several points. Therefore, you can, for example, put two ticks: on the decision to terminate work (clause 2.1.) And the formation of a liquidation commission (clause 2.2.).

If a decision is made to continue the work of the company (clause 2.4.), Then the decision itself to cancel the decision to liquidate the legal entity must be attached to the notification.

The section "For official marks of the registering authority" is not completed.

Fill in sheet B

The first page and sheet B are filled out if items 2.1 (decision on liquidation), 2.3 (interim liquidation balance sheet) or 2.4 are marked in the application. (decision to cancel the liquidation decision). The first page, sheets A and B should be drawn up when appointing a commission (clause 2.2).

What do we fill in sheet A "Information on the formation of the liquidation commission / appointment of the liquidator"? Section 1 contains "1" if a commission has been appointed, and "2" if a liquidator has been appointed. Section 2 indicates the date of the formation of the liquidation commission or the appointment of a liquidator. In section 3, the surname, name and patronymic (if any) of the head of the liquidation commission or the liquidator are indicated in Russian. If he has a TIN, we indicate it in section 4. Section 5 indicates the date and place of birth of the liquidator, the phone number by which you can contact him.

Fill in sheet B

In sheet B "Information about the applicant" in section 1, we mark with a number who the applicant is:

• "1" - for the founder (participant) - an individual;
• "2" - for the founder (participant) - a legal entity;
• "3" - for the body that made the decision to liquidate;
• "4" - for the head of the liquidation commission.

It is important to correctly determine in what cases and which of the above subjects can act as an applicant. As the Federal Tax Service of Russia explains in a letter dated 15.10.2014 N CA-4-14 / [email protected], when submitting Form P15001 to the registering authority in connection with a decision to liquidate a legal entity, the applicants are the founders (participants) of the legal entity or the body that made the decision to liquidate the organization. If the document is sent in connection with the adoption of a decision on the liquidation of the company and the formation of a liquidation commission (appointment of a liquidator), as well as in connection with the preparation of an interim liquidation balance sheet, then the applicant is the founders (participants) of the organization or also the body itself that made the relevant decision. Also, the head of the liquidation commission (liquidator) can act as an applicant.

Sections 2-5 should be completed depending on who is the applicant. Section 6 is completed by hand in the presence of a notary. Next, you should indicate the most acceptable way of obtaining a document confirming the fact of making an entry in the Unified State Register of Legal Entities, or a decision to refuse state registration (the document must be delivered personally to the applicant, a person acting on the basis of a power of attorney, or by mail). Section 7 is completed by the notary, indicating his status and TIN. You can download the p15001 2020 form for free at the end of the article.

Requirements for filling out the R16001 form

Form Р16001 is submitted when the liquidation balance sheet is drawn up. Requirements for completing Form P16001 contains section X of Requirements. This is a simpler form consisting of one page and sheet A per applicant (four pages).

The first page contains information about the liquidated organization according to the data from the Unified State Register of Legal Entities. Section 2 indicates the date of publication of the message on the decision on liquidation in the press. In sheet A we put the number corresponding to the applicant. Information about it is filled in according to the rules similar to those indicated above for the P15001 form. Section 3 is completed by hand in black ink and in the presence of a notary.

Correct filling of notices Р15001 and Р16001 will significantly reduce the registration period for the liquidation of the organization. The ability to fill out such forms on your own will naturally reduce the financial costs of the organization. Careful reading of the material presented and the documents referenced in it will help to resolve both these difficulties. You can download a free form Р15001 2020 and a sample of filling out its lines at the end of this material. This is Appendix No. 20 to the order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected] "On the approval of the forms and requirements for the execution of documents submitted to the registering authority during the state registration of legal entities, individual entrepreneurs and peasant (farmer) enterprises" (registered with the Ministry of Justice of Russia on May 14, 2012 N 24139).