The liquidation commission is the number of people. What is the difference between the liquidator and the liquidation commission. State registration of liquidation of a company

Compilation of liquidation balance sheets "at zero activity"	RUB 10,000	1-2 business days	To order
Compilation of liquidation balance sheets "if available financial activities»	RUB 15,000	1-2 business days	To order
Reorganization in the form of a merger or acquisition	RUB 39,000	4-6 months	To order
Official liquidation	RUB 60,000 RUB 30,000	4-6 months	To order
Official liquidation with accounting support	from 50,000 rubles	4-6 months	To order

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The liquidation of firms begins with a decision on liquidation by the governing body. Then a notice of the beginning of the procedure is submitted to the tax services and a corresponding entry is made in the Unified State Register of Legal Entities (USRLE). The next step in the process is the appointment of a liquidation commission.

Liquidation Commission, according to paragraph 2 of Article 62 of the Civil Code of the Russian Federation, is appointed by the body that made the decision to liquidate the company. This could be:

General Meeting of Shareholders;
meeting of participants;
judiciary, by decision of which the company is going to be closed.

Based on the decision to appoint a liquidation commission, all powers for further actions of the company are transferred to its competence.

The liquidation commission may consist of:

from the heads of the company;
company founders or members;
representatives of founders or members;
representatives labor collective the enterprise itself.
The head of the liquidation committee is also appointed by the body initiating the closure of the company, usually the CEO of the company.

In accordance with article 63 of the Civil Code of the Russian Federation, the liquidation commission must carry out the following actions:

To post in the press a message about the upcoming liquidation of the company, as well as the timing and procedure for accepting creditors' applications for payment of debts. Moreover, the period for filing claims must be at least two months.
Notify creditors on your own about what will be done by others possible ways, including in writing.
At the end of the appointed period, draw up a liquidation balance sheet, which displays the entire list of tangible and intangible assets and liabilities. It must also contain complete information about the existing accounts payable and receivable and decisions on their satisfaction.
If necessary, the liquidation commission should carry out the sale of the company's property at a public auction in order to ensure the payment of all outstanding debts.
On the basis of the interim liquidation balance sheet, the commission makes payments to creditors, while the order of payments prescribed by law must be strictly observed.
After all claims of creditors are satisfied, the liquidation commission is obliged to draw up a final liquidation balance sheet, which will reflect the final state of the enterprise.
Then the remaining funds are distributed among the members of the company who have property rights to them.
To complete the procedure, the liquidation commission submits an application to the tax authority for registering the liquidation of the company in the Unified State Register of Legal Entities.

After receiving the Certificate of registration of the liquidation of the company, the enterprise is considered liquidated, and the liquidation commission - ceased to operate.

The liquidation commission is called a special body created to permanently terminate the activities of the organization. It can be created both on a voluntary and compulsory basis, depending on the reasons for the closure of the company.

The Commission includes a group of persons who, in accordance with legal requirements are selected by the head of the company or his appointed structure during the liquidation process. The procedure for creating this body can take place with the participation of other founders of the LLC. If it is created on a compulsory basis, then the process falls on the shoulders arbitration court.

Who can be a liquidator

begin with . A notarized notice should be sent within three days after the business was closed. In return, the tax office provides a certificate of registration and an extract from the Unified State Register of Legal Entities. After that, the Federal Tax Service should issue local act , which will contain a list of powers that are transferred to the commission or the liquidator.

There are no specific requirements for commission members in the laws, therefore, this body usually includes interested employees of the organization - lawyers, economists, accountants, founders etc. If the liquidation process is carried out through the court in a compulsory manner, then the role of the liquidator is played by bankruptcy commissioner.

When the commission is formed, you must notify the tax office.

The legislation of the Russian Federation does not distinguish between the concepts of a liquidation commission and a liquidator, so each company can leave the choice to itself. However, there are cases when the tax authorities require the creation of a commission, which will still consist of one person.

Powers, functions and responsibilities

Suppose that the decision to close the LLC has already been made, and a commission headed by the chairman has been appointed. Now it is this body that begins to monitor compliance with all legislative procedures.

After that, a message about the beginning of the liquidation process should be placed in the journal "Bulletin of State Registration". The following information is sent there:

Name of the organization.
Address.
Time frames for liquidation and order of the process.
Details of the decision to close.
Contacts so that the creditors of the company can state their claims.

It should be noted that the current legislation of the Russian Federation does not establish strict deadlines for which this message is required to be posted. But the period for filing creditor claims begins precisely from the moment of publication. Moreover, this period should be at least 2 months.

In addition, the commission is obliged to take other measures to find and timely notify creditors. All this must be done in writing and indicate the deadline for filing claims.

It is imperative to make copies of notices and store them on the company's premises.

Two months after publication, an interim is drawn up. The economic indicator reflects financial condition legal entity. Preparation of the balance sheet allows you to determine the main economic indicators of the enterprise, the size of its assets, liabilities, various debts, the total amount of borrowed capital, etc.

On this moment the law does not establish a clear sequence of actions when drawing up such a balance, therefore, members of the commission must rely on accounting rules.

The head of the liquidation commission sends the following package of documents to the Federal Tax Service:

Receipt for payment of the state fee.
Interim liquidation balance sheet.
Application for registration of a legal entity in connection with its liquidation.

The signature of the person of the witness must be confirmed by a notary.

Since 2015, legal entities have more than are not required to notify the Pension Fund of the liquidation process... Now the document on the provision of data to the FIU can be obtained from the tax service on the basis of interdepartmental cooperation.

The listed set of documents can be sent to the registration authorities in the following ways:

v in electronic format using the built-in function on the nalog.ru website;
a representative who has a power of attorney certified by a notary;
by mail;
personally by the head of the liquidation commission.

Only after the tax office receives specified documents, the final decision on liquidation will be made. Therefore, the tax return should take into account the entire period up to that day, and not until the moment when the company management or the arbitration court decided to close the business.

Full instructions for the LLC termination procedure are presented in the following video:

Step-by-step procedure for the commission's work

According to article 63 of the Civil Code of the Russian Federation, the liquidation commission or liquidator must act in the following order:

Place a message in the press about the upcoming closure of the LLC. It is also necessary to notify about the timing and procedure for accepting applications from creditors regarding the payment of debts.
Independently notify creditors that the legal entity will be liquidated. This must be done by any means possible, including in writing.
After graduation the deadline draw up an interim liquidation balance sheet.
If necessary, the sale of the company's assets should be arranged through public tenders or auctions to pay off all outstanding debts.
On the basis of the balance sheet, it is necessary to pay off the creditors of their debts. It should be noted that the order of payments must be strictly observed.
After payments to all creditors, the commission draws up a final liquidation balance sheet, which will display the state of the enterprise's property after payment of debts.
Further, the remainder of the funds is distributed among the members of the company, who have property rights to them.
To complete the procedure, the commission submits an application to the tax authorities and registers the liquidation of the company in the Unified State Register of Legal Entities.

After the certificate of registration of the LLC liquidation is issued, the legal entity is considered closed, and the commission ceases to exist.

The activities of the liquidation body are carried out not for the material enrichment of individuals or society as a whole, but to comply with the implementation of the law and the rights of creditors. Therefore, the commission also has other powers:

issuance of powers of attorney;
protection of the interests of a legal entity in court;
company property management, property appraisal, inventory;
closing all bank accounts of an economic entity except one, on which all funds will be accumulated;
collection of receivables;
transfer of documentation of a legal entity to the archive;
making a decision on the dismissal of employees of the enterprise.

1.1. This document defines the policy of the Company with limited liability"" (Hereinafter referred to as the Company) in relation to the processing of personal data.

1.2 This Policy has been developed in accordance with applicable law Russian Federation about personal data.

1.3 This Policy applies to all processes for the collection, recording, systematization, accumulation, storage, clarification, retrieval, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data carried out using automation tools and without using such means.

1.4. The policy is strictly followed by the employees of the Company.

Definitions

Personal Information- any information relating directly or indirectly to a specific or identifiable individual (subject of personal data);

operator - government agency, municipal authority, legal or individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or a set of actions (operations) performed with the use of automation tools or without the use of such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (update, change), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite circle of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary termination of the processing of personal data (except in cases where processing is necessary to clarify personal data);

destruction of personal data- actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers of personal data are destroyed;

anonymization of personal data- actions as a result of which it becomes impossible without using additional information determine the belonging of personal data to a specific subject of personal data;

personal data information system- a set of personal data contained in databases and ensuring their processing information technologies and technical means.

Principles and conditions for the processing of personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legal purposes. Processing of personal data that is incompatible with the purposes of collecting personal data is not allowed;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data is ensured, their sufficiency, and, if necessary, relevance in relation to the stated purposes of their processing.

7) The storage of personal data is carried out in a form that makes it possible to determine the subject of personal data no longer than the purpose of processing personal data requires, if the storage period of personal data is not established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. The processed personal data are subject to destruction or depersonalization upon achievement of the processing goals or in case of loss of the need to achieve these goals, unless otherwise provided by federal law.

8) The company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies the representatives of the Company about changes in their personal data.

3.2. The company processes personal data only in the following cases:

processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
the processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
the processing of personal data is necessary for the execution of a judicial act, an act of another authority or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
the processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or a beneficiary or guarantor, as well as for concluding an agreement initiated by the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if it is impossible to obtain the consent of the subject of personal data;

3.4. The company has the right to entrust the processing of personal data of citizens to third parties, on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of LLC Law Firm"Start" undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ "On Personal Data". For each person, a list of actions (operations) with personal data that will be performed by a legal entity carrying out the processing of personal data, the purpose of processing is determined, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing is specified, and requirements for the protection of processed personal data are specified. data.

3.5. If the Company entrusts the processing of personal data to another person, the Company bears responsibility to the subject of personal data for the actions of this person. The person who processes personal data on behalf of the Company is responsible to the Company.

3.6. Making decisions on the basis of exclusively automated processing of personal data that generate legal implications in relation to the subject of personal data or otherwise affecting his rights and legitimate interests, the Company does not.

3.7. The company destroys or depersonalizes personal data upon achievement of the processing goals or in case of loss of the need to achieve the processing purpose.

Personal data subjects

4.1. The company processes the personal data of the following persons:

employees of the Company, as well as entities with which contracts of a civil nature have been concluded;
candidates for replacement vacancies in company;
clients of LLC Legal Company "Start";
users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above personal data subjects authorized on the basis of a power of attorney.

Rights of subjects of personal data

5.1. The personal data subject whose data is processed by the Company has the right to:

5.1.1. Receive the following information from the Company within the timeframe provided for by the Law:

confirmation of the fact of processing of personal data by LLC Legal Company "Start";
on the legal basis and purposes of personal data processing;
the methods of processing personal data used by the Company;
the name and location of the Company;
about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with LLC Legal Company "Start" or on the basis of federal law;
a list of processed personal data relating to the citizen from whom the request was made and the source of their receipt, unless another procedure for providing such data is provided for by federal law;
on the timing of processing personal data, including the timing of their storage;
on the procedure for the exercise by a citizen of the rights provided for by the Federal Law "On Personal Data" No. 152-FZ;
name and address of the person processing personal data on behalf of the Company;
other information provided for by the Federal Law "On Personal Data" No. 152-FZ or other federal laws.

5.1.2. Require clarification of your personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Demand the elimination of illegal actions of the Company in relation to his personal data.

5.1.5. Appeal against the actions or inaction of the Company in Federal Service for supervision in the field of communications, information technology and mass communications or in judicial procedure in the event that a citizen believes that LLC Legal Company "Start" is processing his personal data in violation of the requirements of Federal Law No. 152-FZ "On Personal Data" or otherwise violates his rights and freedoms.

5.1.6. To protect their rights and legitimate interests, including compensation for damages and / or compensation for moral damage in court.

Obligations of the Company

6.1. In accordance with the requirements of Federal Law No. 152-FZ "On Personal Data", the Company is obliged to:

Provide the subject of personal data, upon his request, with information regarding the processing of his personal data, or on legal grounds provide a reasoned refusal containing a reference to the provisions of the Federal Law.
At the request of the subject of personal data, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing.
Maintain a Log for recording requests from subjects of personal data, which should record requests from subjects of personal data to obtain personal data, as well as the facts of providing personal data for these requests.
Notify the subject of personal data about the processing of personal data if the personal data was not received from the subject of personal data.

The exceptions are the following cases:

The subject of personal data has been notified of the processing of his personal data by the relevant operator;

Personal data was obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data is obtained from a publicly available source;

Providing the personal data subject with the information contained in the Personal Data Processing Notice violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by an agreement to which the subject is a party, beneficiary or guarantor. personal data, another agreement between the Company and the subject of personal data, or if the Company is not entitled to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-ФЗ "On Personal Data" or other federal laws.

6.3. If the subject of personal data revokes consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said revocation, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. In the event of a request from the subject to stop processing personal data in order to promote goods, works, services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The company is obliged to process personal data only with the consent in writing of the subject of personal data, in the cases provided for by the Federal Law.

6.7. The company is obliged to explain to the subject of personal data the legal consequences of refusing to provide his personal data, if the provision of personal data is mandatory in accordance with Federal Law.

6.8. Notify the subject of personal data or his representative about all changes concerning the respective subject of personal data.

Information about the implemented measures for the protection of personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access to them, destruction, alteration, blocking, copying, provision, dissemination of personal data, as well as from other illegal actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

identification of threats to the security of personal data during their processing in information systems ah personal data;
the use of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems, necessary to meet the requirements for the protection of personal data, the fulfillment of which is ensured by the levels of personal data protection established by the Government of the Russian Federation;
the use of the procedure for assessing the compliance of information protection means that have passed in the prescribed manner;
assessment of the effectiveness of measures taken to ensure the security of personal data prior to the commissioning of the personal data information system;
taking into account machine carriers of personal data;
detection of facts of unauthorized access to personal data and taking measures;
restoration of personal data modified or destroyed due to unauthorized access to them;
establishing rules for access to personal data processed in the personal data information system, as well as ensuring registration and accounting of all actions performed with personal data in the personal data information system;
control over the measures taken to ensure the security of personal data and the level of security of information systems of personal data.
assessment of harm that may be caused to subjects of personal data in case of violation of the legislation of the Russian Federation in the field of personal data, the ratio of this harm and measures taken to ensure compliance with the legislation of the Russian Federation in the field of personal data.