Notification of the preparation of an interim liquidation balance sheet p15001. Registering the closure of a company: a sample of filling out new forms p15001 and p16001 during liquidation

The main body that carries out the registration and liquidation of an LLC is the tax office. Notification in form P15001 upon liquidation of an LLC is an important document that you draw up and submit to the Federal Tax Service. We will tell you in detail how to fill it out correctly and when to submit it.

Step-by-step instructions for filling out form P15001

After the decision was made at the meeting and the minutes of the meeting were drawn up, you have only 3 days to report the planned closure of the company to the tax office (clause 1 of Article 62 of the Civil Code of the Russian Federation). To do this, fill out a liquidation application, which must be certified by a notary. The applicant must be the selected liquidator or the chairman of the liquidation commission. If someone else acts instead, you will have to fill it out again and again spend money on notary services (Clause 1, Article 23 of Federal Law No. 129-FZ).

After the decision was made at the meeting and the minutes of the meeting were drawn up, you have only 3 days to report the planned closure of the company to the tax office.

To prevent possible errors, before entering any data into the application, request an extract from the Unified State Register of Legal Entities.

4. On the 2nd page of sheet A in section 7, information about the place of residence of the liquidator (chairman of the LC) and his telephone number are indicated. You can look at the codes of the subjects of the Russian Federation for subsection 7.1.2. You can look at the country codes (Russia code – 643).

5. Page 1 of sheet B is filled out.

When an application is submitted with the intention to liquidate a company, the number “4” is entered in the empty cell of section 1. Only if you made a note on the Title Page in subsection 2.4 (cancellation of the liquidation decision), the applicant will be the founder of the LLC or an authorized body, in other cases it will be the liquidator or the chairman of the LC. When the applicant is a liquidator, sections 2, 3 and 4 of sheet B are not completed.

6. Section 5 of sheet B is filled out similarly to the information about the liquidator (chairman of the LC) indicated in sheet A.

7. In section 6 of sheet B, the applicant writes his full name by hand, signs and indicates in what order he wants to receive registration information.

8. Section 7 of sheet B is filled out by the notary. He certifies the applicant’s signature and indicates his TIN.

If you are filling out an application electronically, you must use Courier New font, font size 18 and use only capital letters. If you enter all the data manually, use black ink.

A correctly completed and timely submitted application to the Federal Tax Service will be a successful start in the planned liquidation of the company. Remember that one inaccuracy, typo or correction in the data will result in you being forced to re-execute the document and pay the notary. You will also pay a tax fine for late notification.

Form P16001– application form for state registration of a legal entity in connection with its liquidation. The prepared statement is used as notice of the closure of the company and is submitted along with the final liquidation balance sheet, reflecting the shares of the property of the co-owners of the enterprise.

Fill out form P16001

More details

Final liquidation balance is an accounting document that reflects the financial state of affairs of a commercial organization after its closure. This document is drawn up after all settlements with creditors have been made. The law does not provide for a mandatory form of the final liquidation balance sheet.

• RULES FOR COMPLETING FORM P15001

Filling out form P16001 in 2017 is possible either by hand with a pen with black ink, or on a computer in Courier New font (black, size 18, using capital letters). For each legal entity being liquidated, its own application form in form 16001 is filled out. There must be exactly one character in one cell. No dashes are placed in empty cells. If the word does not fit on one line, the next letter is moved to the leftmost cell of the second line, the hyphen is not used.

• CONTENTS OF THE DOCUMENT

• Title page

The title page (page 001) consists of two sections. Section 1 includes basic data about the organization being liquidated: OGRN (clause 1.1), TIN (clause 1.2), full name in Russian (clause 1.3).

In Section 2 you indicate the date of publication of the decision made in the State Registration Bulletin of the notice of liquidation.

• Sheet "A"

Sheet “A” consists of three pages and is filled out for the applicant: the head of the liquidation commission or the liquidator. In section 1 you need to enter a number identifying the applicant. The number “1” corresponds to the “head of the liquidation commission”, the number “2” corresponds to the liquidator.

Section 2 indicates the full name of the applicant (clause 2.1.1-2.1.3), TIN, if available (clause 2.2), date of birth (clause 2.3.1), place of birth (clause 2.3.2), details of the identity document ( paragraphs 2.4.1-2.4.5).

Page 2 of Sheet “A” contains information about the residence address of the head of the liquidation commission or liquidator: You choose an address in the Russian Federation (clause 2.5.1) or outside the territory of the Russian Federation (clause 2.5.2). If the applicant lives on the territory of the Russian Federation, you must fill in the postal code (clause 2.5.1.1) and the code of the subject of the Russian Federation (clause 2.5.1.2).

Please note that the residential addresses of the liquidator or the head of the liquidation commission must correspond to the data in the KLADR. If there is a discrepancy in spelling, registration may be denied. When specifying elements of the address (location) for the cities of Moscow and St. Petersburg, subparagraphs from 2.5.1.3 to 2.5.1.5 are not filled in, i.e. it is enough to indicate the number of the subject of the Russian Federation in paragraph 2.5.1.2.

Then in paragraphs 2.5.1.6 to 2.5.1.9 you indicate the street (avenue, etc.), street name, house (property, etc.), house number, building (building, etc.), number building (building, etc.), apartment (room, etc.), apartment number (room, etc.). Clause 2.5.2 “Outside the Russian Federation in this case is not filled out.

To generate a notification, you can entrust the completion of form P16001 to special programs on the Internet, but only with the online service “Documentist” can you be sure of a positive decision from the tax inspectorate.

On page 3 of sheet “A” you will need to write down the full name of the head of the liquidation commission or the liquidator. Please note that the full name must be entered in person in the presence of a notary. Thus, you confirm that the procedure for liquidating a legal entity established by Federal Law has been followed, settlements with creditors have been completed and the information contained in the application is reliable. Each page is numbered, then the notary staples and certifies the authenticity of the document.

• IS IT NECESSARY TO Certify FORM P16001 BY A NOTARY?

Yes, it is necessary, except for the situation when the notification is sent to the inspectorate in the form of an electronic document. On May 5, 2014, amendments made to the Law on State Registration of Legal Entities and Individual Entrepreneurs came into force, which provide that the signature on a notice of liquidation need not be notarized if the notice is submitted through information and telecommunication networks in the form of an electronic document signed enhanced qualified electronic signature. In all other cases, notarization of the applicant's signature is required.

• METHOD FOR SUBMITTING FORM 16001 TO THE REGISTRING AUTHORITY

You can send an application and accompanying documents during a personal visit to the registration authority, through an authorized representative, by mail or via the Internet. You submit the following package of documents to the Federal Tax Service:

• Decision to approve the liquidation balance sheet;
• Application in form P16001 (notarized);
• Receipt for payment of state duty (800 rubles).

At the beginning of July 2013, Order of the Federal Tax Service of the Russian Federation No. MMB-7−6/25@ dated January 25, 2012 came into force. With its advent, fresh, modern forms and registration changes appeared. They also touched upon the procedure for preparing documents used when terminating the activities of legal entities.

Innovations

First of all, it should be noted that the form for notices of liquidation has become uniform. Several documents have been replaced by an updated version of f. P15001. Today, all measures to close the enterprise are formalized only by her. And the liquidation is registered with an updated form. P16001.

Innovations have appeared in other areas as well. Today, the mechanism for canceling the previously begun process of closing the enterprise is officially in effect. In previous years it was not there.

It is impossible not to mention the fact that the emergence of new forms has given rise to a lot of debate over who will act as an applicant when closing an enterprise. This issue will be discussed below. It is no less important than the content of the new forms.

Main filling requirements

They are regulated by Appendix No. 20 to the above Order of the Federal Tax Service. Today the requirements look like this:

All forms are now one. This applies to absolutely all legal entities.
For printing, you must use the capital font Courier New, page 18
There is no need to put dashes in empty cells
When filling out forms by hand, you must use black ink and write in capital letters.

To fill out, you can use forms in Microsoft Excel, which were designed by the Consultant Plus company, or software from the Main Research Computing Center of the FSN. But the latest program, according to feedback from Regforum participants, does not always function correctly. Therefore, choose a method that is comfortable for you.

Beginning of the enterprise closure procedure - filling out f. P15001

Section I. “Information about the legal entity contained in the Unified State Register of Legal Entities” must be filled out for the organization being liquidated in accordance with the register. Here you indicate the full name of the company, main state registration number, taxpayer identification number. Do not forget that the name of the liquidated enterprise must be formalized in accordance with the rules for indicating names.

Title page

In the second section, all necessary paragraphs are marked “v” (tick).

Company participants must notify the registering organization of:

Adoption of a resolution to close an enterprise (clause 2.1)
Formation of a liquidation commission, approval of the liquidator (clause 2.2)
Drawing up a PLB (clause 2.3)
Adopting a resolution to cancel the previous decision to close the enterprise (clause 2.4)

In modern f. P15001 provides the ability to notify about several actions at once. To do this, they need to be ticked in the second paragraph. Eg:

Adopting a resolution to close the enterprise and creating a liquidation commission. Clause 2.1 and clause 2.2 are checked.
Cancellation of liquidation, appointment of a closing procedure and creation of a personal account (clause 2.1, clause 2.2, clause 2.4).
Approval of the resolution on the annulment of the previous decision to close the company and adoption of a new resolution on liquidation. Clause 2.4 and clause 2.1 are noted.

Important: it is prohibited to change the LK (liquidator) at the same time and submit an interim liquidation balance sheet according to Form No. 15. This is done through Form 14 and Form 15. Otherwise you will be refused.

If you indicate clause 2.1, then the date of approval of the resolution to close the enterprise must be indicated on the title page. Otherwise, there is no need to enter the date.

If you indicate clause 2.4, then the form must be accompanied by a resolution to cancel the closure of the enterprise.

The section “For official marks of the registering institution” does not need to be filled out. There is also no need to put dashes.

Set of sheets f. P15001

When submitting a notice of adoption of a resolution to close a legal entity (clause 2.1), approval of the PLB (clause 2.3), or cancellation of liquidation (clause 2.4), your application must contain the following:

Title page
Sheet B for the applicant

Note. When notifying the registering organization about the preparation of the PLP, add the balance sheet itself to the package of papers. They say that this is not necessary, but the absence of a seemingly “unnecessary” document may be a reason for refusal.

When submitting a notice of approval of the liquidation commission (clause 2.2), the package of papers will look like this:

Title page
Sheet B for the applicant
Sheet A for commission

Let's take a closer look at the process of filling out documents.

Sheet “A” - data on the creation of a liquidation commission / appointment of a liquidator

The Liquidation Commission (LC) is not necessarily created “once for life.” It can be formed repeatedly. There are good reasons for this. Perhaps the head of the commission or one of its participants will no longer wish to fulfill their duties. Then you need to create a personal account again. There is no need to dismiss or expel the previous commission. It will be replaced with a new one. The registering institution must be informed about the “reshuffle” only if the chairman changes. There is no need to notify him of a change in commission members.

Liquidation commission or liquidator?

This question causes a lot of controversy among lawyers. The problem is that although Article 62 of the Civil Code provides for the possibility of closing an enterprise by a liquidator, not a single law on LLCs and JSCs contains a requirement to allow the creation of a liquidator. Everywhere only the liquidation commission is indicated. In order not to be refused, it is advisable to create a commission. Then the registering organization will definitely not have any complaints against you.

Is one person on the commission a reason for refusal or the absence of violations?

The law makes no mention of the impossibility of such a situation. But by consulting an explanatory dictionary, you can find out that the term “commission” means a group of persons of at least 2 people. Therefore, in order to avoid misunderstandings, appoint one as chairman of the LC and the other as a member of the commission. The first one will be the person making all decisions regarding the closure of the enterprise.

How to fill out sections l. A:

1 - the number “one” is put - to create a liquidation commission.

2 - the date of organization of the LC is prescribed in accordance with the resolution of the participants/shareholders/other persons who have legal authority to do so.

3 - the last name, first name and patronymic of the chairman of the commission are entered.

4 - the identification number of the taxpayer (the head of the company) is indicated if he has an INN.

5 - data on the date and place of birth of the chairman of the commission is entered. Information about the place of birth must exactly match the information specified in the individual’s passport. Abbreviations are not allowed. There is no need to use the Russian address classifier.

6 - passport details of the chairman of the liquidation commission are entered.

7 - the address of the place of residence of the head of the LC is indicated. Here the situation is different than in R.5. It is advisable to use the Russian address classifier. Please note the abbreviations. This information is in Appendix No. 2 to the Order of the Federal Tax Service “Names of addressable objects.” The terms “building”, “apartment” and similar ones cannot be abbreviated.

8 - the telephone number of the chairman of the liquidation commission is entered.

Sheet B - information about the applicant

The question of who should perform the functions of the applicant when closing an enterprise can be considered using the example of a Limited Liability Company. According to Federal Law No. 14 of 02/08/1998 and the Civil Code, its participants can:

Adopt resolutions to close an enterprise
Appoint a liquidation commission
Approve the PLB

Participants must notify the registration organization of resolutions adopted at commission meetings. Nowhere does it stipulate that you need to report in person. But Article 62 of the Civil Code states that from the moment the LC is approved, all power to manage the enterprise is transferred to it. This suggests the conclusion that if a liquidation commission is appointed, it is the commission that must bring to the attention of the registering organization the decisions of the founders. But in reality the situation is different. Often, registering organizations are confident that the founders/participants are directly obligated to report on decisions.

There is an opinion on this matter from the head of the department for organizing state registration of individuals and legal entities of the Informatization Directorate of the Federal Tax Service S.I. Fedchenko. She expressed it at an online conference between notaries and tax authorities. The representative of the Federal Tax Service indicated that, in her opinion, the liquidator can (and even must) act as the applicant. Why? She explains her point of view by the fact that all legislative acts indicate that the founder and participants notify (but do not submit a notification) about certain facts. And they can do this through a person acting without a power of attorney on behalf of the company - a director or general director. That is, if a liquidator has not yet been appointed, then he can personally notify the registering organization of the decision to close the enterprise. But should this technique be implemented? A representative of the Federal Tax Service said that such “know-how” will not be introduced yet. Therefore, if a liquidator has already been appointed, then he can notify the tax service about events related to the closure of the enterprise and the appointment of the liquidator.

But this is the private opinion of one of the heads of the Federal Tax Service. And not all registration authorities agree with him. To create a precedent, you can provide the inspector with a printout of this transcript. Perhaps, with your help, the ambiguous issue of choosing an applicant will be resolved. After all, there is no consensus on this matter today.

Sheet B consists of the following sections:

1 - applicant

2 - information about the founding legal entity (participant) that adopted the resolution to close the enterprise

3 - information about the managing organization of the participating legal entity

4 - name of the organization that adopted the decision to close the enterprise

5 - information about the applicant

6 - handwritten signature

7 - information about the notary

If the applicant chooses a participant/founder - an individual, put the number one in the first section and enter the data in sections “5” and “6”.

If the applicant is a legal entity participant, then in the first section enter the number two and fill in p. 2,5,6. If its manager is a management company, then enter information p. 2,3,5,6.

If the applicant chooses the body that adopted the liquidation resolution, the number three is placed in the first section. R.4,5,6 must be filled out.

If the applicant is the chairman of the liquidation commission, then the number “4” is entered in the first section. In this case, information is entered only in p.6.

Completion of the enterprise closure procedure - filling out f. P16001

At the end of the process, the founders must draw up a liquidation balance sheet. It specifies how they will divide the property remaining after the company closes. Upon completion of this stage, the founders are required to notify the registering organization that the process is completed. This is done according to f. P16001. At the same time, the state duty and liquidation balance are filed.

F. 16001 is the title page and l. And for the applicant. The first contains information about the company that has undergone liquidation (according to the Unified State Register of Legal Entities), and the date of publication of the announcement of the adopted resolution regarding the closure of the enterprise.

The applicant under form 16001 can only be the chairman of the liquidation commission (liquidator). All information in sheet A applies specifically to the head of the LC.

Liquidation of a legal entity is a long, labor-intensive procedure, during which it is important to comply with all legal requirements and formalities, otherwise the decision to terminate activities will be challenged in court by interested parties. The main document for closing an LLC is form P15001, a sample of which we will look at today.

The application for liquidation of an LLC in form P15001 reflects in stages all actions related to the closure of the organization and is a notification to the Federal Tax Service about such actions:

• On making a decision to liquidate a legal entity.
• The formation of a liquidation commission (hereinafter referred to as the LC) and the selection of its head. According to Article 62 of the Civil Code, after the intention to liquidate the company is approved, a special commission is formed and its head is elected, the period and rules for conducting liquidation procedures are established. From this moment on, the commission is considered the head of the institution and the manager.
• On approval of the interim liquidation balance sheet (hereinafter referred to as ILB). At the final stage of closing the LLC, after all debt obligations to funds and creditors have been repaid, a final balance sheet is drawn up.
• On the decision to abolish the intention to liquidate the enterprise.

Filling out the form for each case has its own nuances.

Rules for filling out form P15001

The standards for completing the form are regulated by Order of the Federal Tax Service No. ММВ-7-6/25@ dated January 25, 2012, the general requirements are set out in Section I of the act:

• information is entered by hand using a ballpoint pen with black ink, or using printing technology (Courier New font, height 18);
• fill in at the rate of 1 letter = 1 cell, empty cells are not crossed out;
• the document must not contain corrections or blots;
• Unfilled sheets will not be served.

In the appendix to the Order you will find a sample of filling out form P15001. It consists of:

• title page - reflects information about the company;
• sheet A for information about the personal account;
• B for information about the applicant.

The document is filled out in accordance with the actual value. If you submit a notice of a decision to terminate activities, to draw up an interim balance sheet, or to cancel a decision to close an LLC, then fill out the title page and page B. If you need to report the liquidation commission, then enter information on all 3 sheets: title page, A and B.

Title page design

The first sheet of the form consists of only 2 sections. In the first, they indicate the individual tax number and name of the institution subject to liquidation, in accordance with the data specified in the extract from the Unified State Register of Legal Entities. In the second paragraph you will be asked to select the types of liquidation measures:

• approval of the decision to liquidate the organization;
• creation of the LC and appointment of the head;
• formation of PLB;
• reversal of the decision to dissolve the enterprise.

The law allows one application for two actions. For example, you can simultaneously notify the Federal Tax Service of the decision to liquidate the company and the creation of a commission.

Filling out sheet “A”

This page is filled out only if a personal account is formed and consists of 8 sections:

1. about whom information will be provided: about the head of the commission or about the liquidator;
2. date of appointment of the liquidator or creation of the LC;
3. in accordance with the passport, full name of the liquidator or head of the commission;
4. information about the individual tax number of the designated person;
5. personal information about the place and date of birth of the liquidator;
6. information about the identity document: code 21 - passport of a citizen of the Russian Federation, 10 - passport of a foreign citizen, 12 - residence permit;
7. address of residence or place of stay (registration);
8. telephone number of the liquidator or head of the LC.

When filling out paragraph 7, enter address data in accordance with the KLADR, using only established abbreviations. But the words “house” or “building”, “building” and “apartment” cannot be abbreviated.

How to fill out sheet “B”

In accordance with the type of liquidation event, the applicant is determined, the type of which determines which sections need to be filled out.

If the liquidator is a management company, then in paragraph 3 enter information about the TIN, OGRN, and full name in accordance with the registration documents.

5 Section contains information about the personal data of the applicant, a non-legal entity: full name, passport details, TIN, place and date of birth, registration address, contact phone number and email.

In paragraph 6 you need to choose the method of obtaining documentation, and all other subparagraphs are filled out in the presence of an employee of the notary office. 7 Section is completely filled out by the notary.

Do not forget that form P15001 must be notarized; to do this, provide the lawyer with:

• completed form;
• extract from the unified state register;
• TIN certificate;
• Articles of association;
• The decision of the founders to appoint a director of the company.

Depending on the region, the list of documents may vary; check the list with local notaries.

Where to submit a notification in form P15001

Completed forms are submitted to:

• registration authorities for making changes to the Unified State Register of Legal Entities;
• Federal Tax Service at the place of registration for closing accounts and calculating debt to the budget (if any);
• to each co-founder, if it is an LLC, and if it is a joint-stock company, then to all shareholders;
• Next, you need to notify extra-budgetary funds - the Pension Fund of Russia, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund;
• send documents to counterparties.

All information regarding the liquidation of an enterprise must be placed in a specialized publication - “Bulletin of State Registration”.

Terms and details of provision

The law allows 3 working days to submit an application for liquidation to the Federal Tax Service, starting from the date of the decision to close the enterprise indicated on the title page of the form. Documentation is provided either by the founder or the liquidator:

• personally;
• by mail with a valuable letter with notification and an inventory of the contents;
• in electronic form (note that in this case the document does not need to be notarized).

Remember that Form P15001 is submitted twice. Initially, the relevant authorities are notified of the decision to liquidate and create the LC, and after 14 days they submit a form with an interim balance.

Conclusion

Since the process of closing an enterprise affects the interests of a wide range of legal entities and government bodies, you should carefully consider the preparation of documents. Strictly follow the letter of the law and comply with all requirements and regulations. This will help avoid refusal to accept an application for liquidation and possible litigation.

The current procedure for liquidating organizations came into force in mid-2013. According to the order of the tax service No. ММВ-7-6/25@ dated January 25, 2012, a single form of notification of planned closure was introduced for all legal entities, and the fact of complete cessation of activity is registered in a separate document. Thus, for all commercial and non-profit organizations it is mandatory to fill out new forms P15001 and P16001 upon liquidation.

General requirements for the preparation of liquidation forms

According to the new procedure, the liquidation of a legal entity is registered in 2 stages:

1. The organization notifies the tax authorities of its intention to close within three days from the date of such a decision. In the notification in form p15001, the legal entity reports on the liquidation measures taken: the decision of the general meeting of participants, the appointment of liquidators, and the preparation of an interim balance sheet. At this stage, the process of closing a business can still be reversed.
2. After completing all the steps declared in form p15001, the organization draws up a final balance sheet and notifies the Federal Tax Service of the completion of the liquidation procedure on the notification form p16001.

On filling out liquidation forms, Appendix No. 20 to Order MMV-7-6/25@ gives the following recommendations:

• for computer printing - Courier New font 18 pt, capital letters;
• for “manual” design, we write with a pen with black ink, all letters are in capitals;
• do not cross out empty cells;
• We do not print blank sheets.

Let’s take a closer look at how to correctly fill out the new forms p15001 and p16001 during liquidation.

We fill out the notice of liquidation of the company: form p15001

Form p15001 “Notice of liquidation of a legal entity” contains the following sections:

Title page

1. Item 1 on the first page is intended for information about the company being liquidated: INN, OGRN, full name is entered according to an extract from the Unified State Register of Legal Entities.
2. Step 2 – choose the reason for sending the document. The list of reasons includes: a decision on liquidation indicating its date, the creation of a liquidation commission, the preparation of an interim liquidation balance sheet, the revocation of a previously adopted decision on closure. We mark one or more points with a tick. If clause 2.2 on the appointment of liquidators is selected, be sure to fill in the information about the members of the commission on sheet A. The marked clauses 2.3, 2.1 or 2.4 require the attachment of an interim balance sheet, a decision on liquidation or its cancellation, respectively - do not forget to support these documents.

Sheet A

Sheet A contains information about the presence of a liquidator / liquidation commission:

• item 1 - put the number “2” if the liquidation will be handled by one person, “1” - if a commission;
• clause 2 – date of creation of the commission.

We fill in the remaining fields of sheet A with the data for the liquidator (chairman of the commission), checking his identity card:

• clause 3 - full name;
• item 5 - date and place of birth;
• clause 6 - passport details;
• item 7 - home address;
• item 8 - contact phone number;
• clause 4 - INN.

When indicating addresses, we pay attention to the following nuance: we write down the place of birth exactly from the passport, and the address of residence - in accordance with the KLADR. We clarify the spelling of the names of address objects according to Appendix 2 to the mentioned order of the Federal Tax Service. For example, we shorten the word “street” to “street,” and write “house” or “apartment” in full.

Sheet B

Sheet B – information about the applicant. In clause 1, we select one of four options for the applicant’s status: 1 – founder - “physicist”, 2 – founder – “legal”, 3 – body that decided to liquidate the organization, 4 – liquidator.

The order in which the following fields are filled out depends on the number entered in paragraph 1 of sheet B.

• “1” - enter full information about the individual in clause 5;
• “2” - indicate the details of the participant - legal entity in clause 2 and the details of its manager (clause 5);
• if the founding company is managed not by a director, but by an organization, in paragraph 3 we enter information about the management company;
• “3” - in clause 4 we write the name of the body that made the decision to close, in clause 5 - the full name of the representative of the body and all his data;
• “4” - skip step and move on to filling out point 6.

Field No. 6 of Sheet B confirms all the information presented in the document. This is the last page that we draw up in the presence of a notary. The applicant enters his/her full name without abbreviations and signs. Each completed sheet is numbered in specially designated cells, after which the notary staples and certifies the document.

Regarding the identity of the applicant, the law clearly states that from the moment the person responsible for the liquidation procedure is determined, it is he who is responsible for all the affairs of the company. Thus, the responsibility to notify the state about the closure of a legal entity rests with the chairman of the commission. Except for the situation when the decision to terminate the activity has just been made and the liquidator has not yet been appointed. Then the founders deal with the registration of R15001.

If all necessary liquidation actions are carried out simultaneously, form p15001 is submitted once. In practice, the period of 3 days allotted for notifying the Federal Tax Service is not enough even to form a liquidation commission. And to draw up an interim balance, 2 months are generally given.

If you perform these steps one by one, there will be several notifications. We created a commission - filled out and submitted the form. We identified all the creditors and “knocked up” the balance - again we report this to the tax office. During the liquidation process, the head of the commission was replaced - there was a reason to draw up another paper.

Registering the liquidation of a company: filling out form P16001

Submitting an application for state registration of a legal entity on form p16001 in connection with its liquidation completes the process of closing the organization. Fill out the notification:

1. Title page – information about the liquidated company from the Unified State Register of Legal Entities (full name, INN, registration number).
2. Item 2 – indicate the date of publication in the media (magazine “Bulletin of State Registration”) of a message about the deadline for closing the company and the procedure for filing claims by creditors.
3. Sheet A – we write the applicant’s data. In this case, this can only be the liquidator or the head of the liquidation commission. The procedure for filling out information about an individual is the same as in form p15001.
4. The last sheet with the applicant’s signature is also notarized.

A mandatory attachment to form p16001 is the final balance sheet, which is drawn up by the liquidation commission after settlements with creditors and the “division” of the remaining property. We collect signatures on the balance sheet from all founders and support the document with the application. State registration of closure is subject to a fee - we pay 800 rubles and take the receipt with us.

Considering that an incomplete set of documents and the presence of errors in them are common reasons for refusal of registration, when registering, be sure to use the sample for filling out new ones and during liquidation.

This will save you from unnecessary trips to authorities and unnecessary financial costs. When the application is returned, the paid fee is “lost.” The corrected papers have to be re-certified by a notary and taken to the tax office.

The application for liquidation does not have to be submitted in person. You can send an authorized person to the inspection, send documents by mail or via the Internet. Based on the receipt issued by the Federal Tax Service, within 5 working days you will receive documents confirming the liquidation of the legal entity: an entry in the Unified State Register of Legal Entities and a certificate of deregistration.