An autonomous non-profit organization (ANO) is an economic entity without membership. The existence of such an enterprise is supported by contributions that come on a voluntary basis. The main goal of autonomous organizations is not to make a profit, but to provide specific areas of infrastructure. ANO today is a healthcare, sports and cultural institution. Non-profit organizations have a special tax status, the assignment of which gives the right to receive government benefits.
Basics of activities of autonomous non-profit organizations:
- Persons from the founders who contributed property as a contribution to authorized capital, lose the right to it. Objects become the property of the organizations they supervise;
- The founders and the organization itself are not interdependent, and therefore are not responsible for the results of activities (obligations);
- Legal owners of autonomous non-profit organizations, in accordance with the law, exercise supervision over the enterprises they created. This rule also applies if the founders are legal entities (subjects of the Federation or municipalities). The main requirement for the governing body is to have at least two people on the board. Must also be created executive body(director).
Decision to liquidate an autonomous organization
If there is a need to terminate the activities of an autonomous non-profit organization with a non-commercial bias, the procedure established by the legislator will have to be followed. Algorithm for elimination from the registry legal entities involves checking the financial economic activity, notification of counterparties and preparation of a package of documents. Particular attention to the activities of ANO is explained by the use of preferential taxation regime. True, the founders retain the right not to disclose real reasons closure of the enterprise.
However, common reasons for the closure of autonomous non-profit enterprises include deviation from the main purpose, inability to perform basic tasks, increasing financial instability and even bankruptcy.
A complete list of conditions under which the liquidation of an autonomous non-profit enterprise becomes possible:
- Prepared documents;
- A recorded meeting of participants at which a decision was made to terminate the activities of the ANO;
- Filed in in the prescribed manner notification to funds mass media about the upcoming liquidation;
- Once the ad is activated, the closing process begins. The period established by the legislator is two months;
- Formation of a commission that will monitor the process of termination of activities. A liquidator of the ANO (responsible person, manager) is also appointed;
- Preparation of financial statements, drawing up a liquidation balance sheet;
- Drawing up an interim balance sheet.
The law provides for several algorithms that founders can use to exclude an independent non-profit organization from the unified state register:
- A business can be closed through voluntary liquidation. The decision is made by the founders;
- Terminate activities Not commercial organization possible using an alternative option. For example, you can close by acquisition by a larger enterprise;
- The restructuring option is suitable for ANO;
- For autonomous non-profit organizations, closure is permitted by changing the composition of the founders.
An autonomous non-profit enterprise may be liquidated by decision of the judicial authorities. Close interaction with other organizations against the background of weakening funding often leads management to a dead end. Creditors who fear for their funds may initiate an appeal to the court with a demand to forcefully close an organization that is on the verge of bankruptcy. In this case, the founders are relieved of the need to carry out all stages of voluntary liquidation, because the reason for closure becomes obvious.
After the governing body of the autonomous non-profit organization receives the corresponding decision, it should send the document to tax authority, after which the company will be deregistered.
In the course of conducting business activities, enterprises closely cooperate with other legal entities. Often the only way out of the situation is to close it in order to pay off accumulated debts. in this case, it can be initiated both by the management of the enterprise and by creditors. To begin processing documents for closing and filing an advertisement, a court decision is required.
Unlike societies with limited liability, in an autonomous non-profit organization the founders are not responsible, including for the presence of debts.
Step-by-step instructions for liquidating ANO
The closure of autonomous non-profit enterprises has much in common with actions during the liquidation of other types of legal entities. However, the requirement for clear documentation remains the same. The presence of errors or minor shortcomings can provoke a delay in the process and increased attention from government bodies that supervise the change in the legal status of enterprises. You can familiarize yourself with the list of activities carried out by autonomous non-profit enterprises during liquidation in the current version of the Civil Code:
- The founders formalize their decision to liquidate the non-profit organization. It is with the protocol that the process of preparing documents for making changes to the register of legal entities begins. At the meeting autonomous organization a responsible decision is made, which is certified by all participants. Subsequently, the protocol must be transferred to the Ministry of Justice. Not only the final stage of voting is documented, but also the voting process itself;
- At the next stage, a special commission is created, which will be in charge of checking financial and economic activities and supervising the preparation of reporting accounting documents. For the same period, a liquidator is appointed - an independent expert who is responsible for supporting the entire process;
- The liquidation project manager initiates an appeal to the media about the intention to close the autonomous non-profit enterprise. Two months pass from the moment of official publication, during which a list of debtors and creditors is formed. A plan for collecting receivables and a priority list for repayment of debts owed to the ANO are outlined;
- The chief accountant of a legal entity conducts an audit financial indicators, summary data serves to form an interim balance sheet;
- The existing assets of the enterprise are used to pay off accounts payable in the established order of priority;
- After two months from the date of official notification of entrepreneurs in the media, an application is submitted to tax office. The package of documents that is attached to the application is carefully studied by inspectors, and a decision is made.
After all the measures have been taken, the liquidator of the ANO receives a corresponding notification about the exclusion of the enterprise from the unified state register.
Documents for liquidation of ANO
Closing an organization is always accompanied by the collection of a whole package of documents. This stage of the process should be given special attention, if the head of the autonomous non-profit organization does not want to get into an unpleasant situation associated with delaying the liquidation. A standard list of documents that must be processed flawlessly. The following must be submitted to the tax office:
- Original certificate confirming the fact state registration(OGRN);
- A statement in which the company expresses its intention to cease to exist;
- The final balance sheet of an autonomous non-profit organization. The report should already have a mark from the tax authority confirming the audit of financial and economic activities;
- A receipt or other document confirming payment of the state fee;
- A certificate of seizure of a seal belonging to a legal entity or an order to transfer the seal;
- Confirmation of full settlements with non-state funds;
- Extract from the publication on the liquidation of the enterprise;
- Details of all founders of the ANO and the chief accountant, passport data, TIN as individuals. Particular attention should be paid to changes in participants during the reporting tax period;
- Copies of the organization's charter and state register.
Closing cost
If there are qualified employees on staff, such as a lawyer and an accountant, the process of completing documents during the liquidation of an autonomous non-profit organization will go without any difficulties. However, in the absence of such workers, it would be useful to contact specialized organizations. They will not only provide you with an experienced lawyer, but will also provide a guarantee that you will go through all stages of voluntary liquidation. The cost of such services usually varies, ranging from 30,000 rubles. The maximum cost of an outsourcing agreement may vary depending on the scope of work and the level of the company. ANO with debts will need to prepare a large amount.
State duty for commission official registration legal entities remains within reasonable limits. So, among the documents for deregistration is a receipt for payment of 400 rubles. This is exactly how much you will need to pay.
Consequences of liquidation of an autonomous non-profit organization in comparison with other types of non-profit enterprises
By general rule, the management of autonomous non-profit enterprises cannot be held accountable. At the same time, a specific list of penalties can be studied in the governing documents that regulate the order of existence of a particular type of enterprise:
- For public and religious associations, foundations, non-profit partnerships and consumer cooperatives. Members and participants are not liable for the obligations of the enterprise (claims of creditors);
- For private institutions, liability is provided for obligations that arise as a result of the enterprise’s financial and economic activities. If there are not enough funds in the assets of a legal entity to repay accounts payable, the funds of the founders or their property may be used to repay the debts;
- ANOs are independent of the financial condition of their participants;
- Associations or unions are not liable for the financial obligations of their founders, but participants bear subsidiary liability for the debts of their enterprises. The level of penalties is determined by the constituent agreement;
- Property owners' partnerships also do not provide for liability for the organization's obligations.
Liquidation of an autonomous non-profit organization is the procedure established by the legislator for removing an organization from the list of legal entities. The main reason for making such a decision is a strategic miscalculation by management. At the same time, you should not perceive the closure as a lifeline in the event of a creditor attack. Liquidation is always accompanied by a total tax audit. For this reason, managers of commercial (non-commercial) projects should always think about their reputation when liquidating an enterprise and try to hand over the organization to the tax authorities without consequences.
The liquidation of completely different organizations is carried out using different methods. There is a special autonomous non-profit organization, which is a company created to provide various services related to various fields of activity, and this includes culture or law, science or healthcare, as well as many other important and necessary industries for people.
The liquidation of an independent non-profit organization should be carried out only according to a strictly defined procedure, which should be known to all its founders, and the process itself takes place only in several specialized stages. In this case, liquidation can be carried out both by the founders of the organization and by specialized government bodies with the appropriate powers for this work.
What stages must be completed when liquidating an autonomous non-profit organization?
It is important to know exactly how this process is carried out, and for this, a special decision on liquidation is initially made. It is usually drawn up as a result of a meeting of all the founders of the company, and may also be issued by the relevant government authorities. In order for this decision to have legal and legal force, it must be documented, for which purpose this confirmation is drawn up. The liquidation notice must be certified in writing by all the founders of the organization, and this stage is considered the most basic in the process of liquidation of the enterprise.
The step-by-step instructions for liquidation suggest that the next step is the creation of a special liquidation commission, headed by the chief liquidator. In this case, the appointment of all persons should be made only as a result of a meeting of the founders’ council and a vote of all participants. It is this commission that will be responsible for all subsequent actions that will be taken in the process of liquidating the organization.
Afterwards, it is necessary to advertise in various economic media that a specific independent non-profit organization is going through a liquidation procedure, and this is necessary so that all partners and creditors of the company can present their claims. Typically this stage takes two months, and only then can further liquidation begin. This includes the fact that it is necessary to draw up an interim balance sheet of the organization, and the procedure for implementing this stage is known only to professional accountants. This work is usually carried out by the accountant of this ANO, and this interim balance sheet is necessary in order to identify all the debts of the organization, as well as its debtors, due to whom the company has receivables. It is also mandatory to pay all taxes and additional fees before the end of the liquidation process.
The next stage is to repay all existing debts, as well as to collect from debtors cash. It is important to fully pay off all liabilities identified during the balance sheet preparation process. Next, a special application for liquidation of the organization is submitted, and this is done two months after the creation of the advance and repayment of debts. Other company documents are also prepared, the list of which may vary for various organizations. The received package of documents must be transferred to the relevant and authorized government bodies, namely, they must make the final decision on the liquidation of this organization. Next, all documents that were created during the liquidation process must be transferred to the state archive.
The company must necessarily obtain special statements from various government funds stating that it does not have any debts to them or employees. If they exist, they must be repaid before final liquidation. Only after this can the bank accounts of the ANO be closed.
Thus, the elimination of ANO is considered to be quite complex and specific work, and in order for this process to be implemented quickly and without any problems, it is recommended to prepare everything in advance necessary documents for this purpose, which must be correctly and competently compiled and executed. At the same time, as soon as all stages of liquidation are completed, the registering authority must issue former founders a special conclusion that the enterprise has been deregistered. Typically, a copy of this document is transferred to the archive, and at this point the liquidation procedure for the ANO can be considered completely completed.
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Liquidation of an autonomous non-profit organization (ANO) can be initiated for a number of reasons. Most often, this is the legal entity fulfilling its mission, after which it actually becomes unnecessary. An organization may cease to exist due to the inability to achieve its goal, as well as due to reorientation in the process of conducting activities. In addition, the decision to close an autonomous non-profit organization may be influenced by its financial condition. The extreme case is bankruptcy.
Elimination of ANO is carried out in one of several ways:
- Voluntary termination of the activities of a legal entity.
- Alternative closure (it is carried out through restructuring or through the absorption of one organization by another, larger one).
- Liquidation by shift general director and founders.
- Forced closure of a legal entity caused by a court decision.
- Bankruptcy.
Please note:
If an autonomous non-profit organization has debts, its founders are not responsible for them. The same is true vice versa: the debt of the founders will not apply to the legal entity.
Stages of closing an autonomous non-profit organization
- Making a decision to officially terminate the existence of the organization. It is drawn up in writing and certified full staff founders. From this moment on, the process of closing a legal entity officially begins.
- Appointment of a liquidation commission and liquidator. Candidates are approved by the founders. Information about the persons who will lead the process of deregistering an autonomous non-profit organization from government agencies is submitted to the Federal Tax Service along with the application for liquidation of the organization.
- Publication in the media of an announcement about the closure of a legal entity. ANO creditors are given two months to respond. After this time, their demands will no longer be accepted.
- Drawing up an interim liquidation balance sheet. It indicates the current financial condition of the organization, its debts and upcoming payments.
- Repayment of debts and passive balances.
- Filing an application for liquidation. The corresponding document must be filled out and sent to the state registration authorities of legal entities 2 months after drawing up the liquidation balance sheet and paying off the organization’s debts.
- Submitting a package of documents to government agencies to make a final decision on deregistration of the autonomous non-profit organization. At the request of the founders, you can submit the official papers of the ANO to the state archive.
Please note:
If, when an organization is closed, there are assets left in its account, the distribution of these funds occurs in accordance with the internal charter of the ANO. The founders of a legal entity can also transfer the cash balance to the account of a charitable company.
What documents will you need?
- extract from the Unified State Register of Legal Entities;
- a scan of a document confirming the action of the ANO;
- protocol of the decision to close the organization, signed by all founders;
- protocol on the appointment of the liquidator, a copy of his passport data;
- copies of passport data and TIN of all founders of the ANO;
- Charter in latest edition, which includes all changes;
- accounting report for the last three years, contact details of the chief accountant;
- liquidation balance sheet approved by representatives of the tax service;
- a copy of the receipt for payment of the duty;
- certificates from extra-budgetary funds.
Please note:
Liquidation of an autonomous non-profit organization in some cases may cause an on-site inspection by representatives of the tax service. Therefore, when preparing reports, extreme care should be taken to avoid errors.
Cost of our services
Benefits of contacting us
UrAdresVIP experts are no strangers to the legal services market for a long time. We have assisted in the liquidation of autonomous non-profit organizations dozens of times, each of which resulted in desired result from the first contact with government agencies. Our prices are not the lowest in Moscow. They are rather market driven. But you get a guaranteed result without additional payments.
We will begin working on your question on the day of your consultation. Sign up for it and get answers to your questions today. Our phones: +7 495 120-13-13, 8 495 788-77-13, 8 800 333-13-13.
Liquidation of an NPO implies the absolute cessation of the existence of this organization without the possibility of transferring rights to it to another entity. After this procedure, the non-profit organization ceases to exist as a legal entity.
NPOs differ in their activities from other commercial legal entities, so liquidation has a number of features and differences.
Activities of a non-profit organization
NPOs are characterized by entrepreneurial activities, namely:
- service sector, production of goods;
- purchase and sale of company assets;
- implementation of rights related to property;
- contributions to business companies and partnerships;
With regard to profits, a non-profit enterprise is not distributed among the members of the organization, since it goes towards fulfilling the goals set when creating the NPO. Participants have the right to send their earnings to charitable foundations.
For public associations there is a restriction on conducting entrepreneurial activity- territorial. This means that the organization must conduct its activities exclusively in one subject of the Russian Federation.
The variety of activities of NPOs can be divided into:
- activities carried out by the organization itself;
- activities carried out by creating and participating in commercial organizations.
Considering the second case, questions may arise about whether it would be legal for an NPO to participate in a business organization or buy its shares. Yes, it is legal if all profits are used for the purposes for which the non-profit organization was created.
For some types of NPOs, legislation establishes restrictions on entrepreneurship. By law, organizations are prohibited from drawing up and signing an agreement collaboration(agreement of simple partnerships) for the sake of entrepreneurial activity.
In a situation where profits from business activities are only sufficient to maintain the existence of the organization, and documents confirm that this is contrary to the charter, the NPO may be subject to inspection by the Ministry of Justice of the Russian Federation. The Ministry or other bodies have the right to demand judicial procedure liquidate this organization, since the achievement of the goals prescribed in the charter does not occur.
From this we can conclude that even if the profit of an NPO is small, it is necessary to continue the activities for which the organization was created. In this case, programs, promotions, and events will be held at the expense of participants or sponsors.
Decision to liquidate an NPO
In order to make a decision to liquidate the fund, it is necessary to submit an application to the court by the participants of the organization themselves. For other NPOs, they can also be liquidated through the courts. Having violated the law or the organization's charter, the NPO will receive a warning issued by the Ministry of Justice or a resolution calling for elimination of the problems from the prosecutor.
More than two warnings or submissions - the possibility of liquidating a non-profit organization through the court.
Step by step instructions
Liquidation of NPOs takes place in the following sequence:
- Creation general meeting on making a decision regarding liquidation;
- Search for a liquidator and his appointment. A person or group of persons () is appointed as a liquidator. After this, the meeting must be recorded and signed by the participants.
- Within three days, you must contact the registration authority and submit an application with form PH0005, minutes of the meeting, notice of the appointment of a liquidator or commission (form PH0006) and photocopies of the following documents: tax registration certificate, TIN, extract from the Unified State Register, documents, identification of participants, order for the appointment of an accountant, charter of the non-profit organization. This set of documents must be sent to the Ministry of Justice, the Social Insurance Fund and pension fund. Next, the verified documents are sent to the tax office and the liquidation of the NPO begins.
- Creating a message for the “Bulletin of State Registration” about the termination of an NPO for all those interested in its activities. It is necessary to indicate contact information, addresses, debts and, most importantly, the name of the non-profit organization. This is necessary in order to be able to contact the organization and clarify complaints and problems. The liquidator or commission must keep documents about the publication of this information in the media, namely the publication number and the message itself.
- The next step is drawing up the ILB (interim liquidation balance sheet). It is necessary in order to consolidate all data on assets and liabilities. The balance is approved by the body that made the decision on liquidation. Drawing up a PLB will facilitate tax audits and systematize all data. The notification of the balance sheet is drawn up using form PH0007 and sent to the Federal Tax Service.
- Afterwards, you need to pay off creditors if you have any debts. Money is paid first to employees, then to funds and banks, individuals and legal entities. If there is insufficient capital, the liquidator has the right to sell the property of the NPO to pay off debts. The remaining property is divided by the organization's employees, or it goes to the state.
- Drawing up a liquidation balance sheet. If there are no debts, then it will be identical to the intermediate one.
- Next, the state fee is paid - 800 rubles for legal entities. The absence of this fee indicates bankruptcy.
- The penultimate step is that the NPO is excluded from the Unified State Register of Legal Entities. This is the most significant moment in liquidation. The registration authority must submit form PH0008 in the original, a protocol on the preparation of the liquidation balance sheet, a document confirming payment of the state duty, a court opinion, a registration certificate, and a document confirming the destruction of all seals of the organization. The entire package of documents is submitted by the liquidator.
- The liquidation of an NPO itself is carried out by court.
Liquidation of NPOs through the courts
As mentioned earlier, the decision on whether or not to liquidate a non-profit organization can be made by the participants, the registration authority, and the court. The last two cases involve forced liquidation. If the court makes a decision to terminate any actions, then this is mandatory.
The stages and procedure for liquidation are regulated by civil law, and the decision on further activities accepted exclusively by the founders.
In cases where violations of the law have been established, or a legal entity is unable to repay the debt, the fate of the NPO is decided by the state, namely the court.
It is necessary to file a lawsuit to notify the court when its decision is necessary. This is not a commercial dispute, so the claim must come from a specially authorized person. If a right is violated, this person becomes the government authorities and the municipality. If the rights of creditors are violated, it should be done. In both cases, the legal entity is the defendant and must provide facts and evidence to refute the position of the plaintiff. After considering all the materials in the case, the court makes a decision.
When identifying violations by an NPO in relation to a creditor, the court can make one of two decisions:
- forcibly liquidate the organization;
- apply the first bankruptcy procedure;
The liquidation of a non-profit organization by a court is regulated by the norms of substantive and procedural legislation. In order to find out the grounds for forced liquidation, you need to refer to the Civil Code.
The Arbitration Procedural Code contains issues related to the content and filing of a claim, determining jurisdiction and consideration of a liquidation case. It also describes the rules on the basis of which decisions made are challenged. also disputes between legal entities.
Liquidation by the Ministry of Justice
Upon liquidation, an NPO is required to submit a package of documents to the Ministry of Justice. This will be followed, unlike the tax service, by an in-depth examination of the legality of the reasons for terminating the activity.
Price
As mentioned earlier, when liquidating a non-profit organization, you must pay a state duty in the amount of 800 rubles. This will be the only payment if the liquidation is carried out by the NPO itself. When highly qualified lawyers are involved, the price increases to one hundred thousand rubles per major cities and up to eighty in the regions.
Responsibility
The founder of a legal entity is not responsible for the obligations of the legal entity itself and vice versa - general rule. But there are certain exceptions. For example, additional responsibility of NPO owners.
Employees of the organization bear a number of responsibilities: administrative, tax, civil and criminal. Chief Executive is obliged to act honestly and reasonably only in the interests of the legal entity that he provides. (Clause 3 of Article 53 of the Civil Code of the Russian Federation) As a result, the manager bears full responsibility for costs, losses, damage caused to the organization (Resolution of the Tenth Arbitration Court of Appeal dated March 23, 2015 No. 10AP-18605/2014).
Challenging the unlawful liquidation of an NPO
Only legislation establishes the procedure for appealing a decision to liquidate an NPO. Persons interested in the activities of the organization have the right to appeal the decision in court. If the illegality of the decision is revealed, the state undertakes to pay the organization all costs and losses incurred. When making a decision, one should be guided not only by the law, but also by moral and ethical factors.
Consequences of liquidation of a non-profit organization
The main consequence is the cessation of any activities of the non-profit organization. If the procedure took place voluntarily, then this directly corresponds to the wishes of the participants to close the organization.
Another consequence is loss of property. As stated earlier, this will only happen if the capital of the NPO is insufficient to pay off debts and loans. In the event that liquidation occurs on the basis of a prosecutor's decision, the NPO will lose funds and the goals of its creation will not be achieved.
The result for all forms of liquidation will be the exclusion of the organization from the state register of legal entities.
Our legal services for the liquidation of a non-profit organization include:
- preparation of necessary documents;
- accompaniment at the notary's office when certifying the manager's signature;
- delivery and receipt of documents by power of attorney after liquidation to the Moscow Department of the Ministry of Justice of the Russian Federation.
Documents required to perform liquidation services:
1. A copy of the certificate of registration of a legal entity (OGRN).
2. A copy of the certificate of registration with the Federal Tax Service.
3. A copy of the company's charter.
4. Copy of the constituent agreement (if available).
5. A copy of the protocol or decision of the participants on the appointment of the head of the enterprise.
6. A copy of the order appointing an accountant.
7. Copies of state certificates. registration of changes made to the constituent documents (if changes were made).
8. A copy of the extract from the Unified State Register of Legal Entities (no later than one year from the date of issue).
9. Company seal (at the time of signing the prepared documents).
10. Copies of passports of the founders, manager, accountant of your company (if the passport has been changed to a new one).
What do you need to do?
- transfer documents and provide information necessary for the execution of services in full liquidation of ANO, NP;
- go to a notary to certify the signature on applications for liquidation of a non-profit organization;
- be personally present at MIFNS No. 46 when submitting a package of documents for registration;
- transfer the seal of the enterprise or organization (at the time of signing the prepared documents).
Liquidation of an autonomous non-profit organization
and non-profit partnership is carried out in 4 stages
Stage 1- the prepared documents must be signed by the participant(s) and the leader. Delivery of documents to the Moscow Department of the Ministry of Justice of the Russian Federation is carried out by our courier. In 2.5 - 3 months we will receive registration documents by proxy;
Stage 2- the prepared documents must be signed by the participant(s) and the manager and our courier will submit them to the editor of the journal “Bulletin of State Registration” to notify creditors about the liquidation of the enterprise. After 2 months, we will receive, by proxy, the magazine in which it was published liquidation notice;
Stage 3- your accountant needs to prepare an interim liquidation balance sheet (2 copies), preferably with a mark from the territorial tax authority. The prepared documents must be signed by the participant(s) and the manager. Submission of documents to the Department of the Ministry of Justice of the Russian Federation for Moscow carried out by our courier. In 2.5 - 3 months we will receive registration documents by proxy;
Stage 4- your accountant needs to prepare a liquidation balance sheet, preferably with a mark from the territorial tax authority. The prepared documents must be signed by the participant(s) and the manager. Delivery of documents to the Moscow Department of the Ministry of Justice of the Russian Federation is carried out by our courier. In 2.5 - 3 months we will receive registration documents by proxy.
Then, by proxy, documents of permanent storage that have scientific and historical significance are transferred for state storage to the archives of the Mosgorarchiv association; documents on personnel (orders, personal files and record cards, personal accounts, etc.) are transferred for storage to the archives of the administrative district on the territory of which the ANO, NP enterprise is located.
Warning of liability for violations of the liquidation procedure
In accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, violation of the deadlines for submitting a tax return to the tax authority at the place of registration - entails the imposition of an administrative fine on officials in the amount of three to five hundred rubles.
In accordance with Art. 15.11 Code of Administrative Offenses of the Russian Federation, gross violation of the rules of conduct accounting and presentation of financial statements, as well as the procedure and terms of storage of accounting documents - entails the imposition of an administrative fine for officials in the amount from two to three thousand rubles.
The Criminal Code of the Russian Federation distinguishes between two types of crimes related to tax evasion:
1. Evasion of taxes and (or) fees from an individual by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by inclusion in tax return or such documents knowingly contain false information (Article 198 of the Criminal Code of the Russian Federation). Persons may be held liable for tax evasion under Article 198 of the Criminal Code of the Russian Federation individuals, including entrepreneurs.
2. Evasion of taxes and (or) fees from an organization by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including knowingly false information in a tax return or such documents (Art. 199 of the Criminal Code of the Russian Federation). In addition to the heads of taxpayer organizations, the chief accountant, as well as other employees of the organization who included in accounting documents deliberately distorted data. Crimes provided for in Art. Art. 198 and 199 of the Criminal Code of the Russian Federation are considered completed from the moment of actual non-payment of tax (tax evasion) for the corresponding taxable period within the period established by tax legislation.
Certificate of legal regulation
Art. Art. 61 and 63 part 1 of the Civil Code of the Russian Federation:
1. Liquidation of a legal entity entails its termination without the transfer of rights and obligations by way of succession to other persons.
2. A legal entity may be liquidated:
- by decision of its founders (participants) or a body of a legal entity authorized to do so constituent documents, including in connection with the expiration of the period for which the legal entity was created, with the achievement of the purpose for which it was created;
- by a court decision in the event of gross violations of the law committed during its creation, if these violations are of an irreparable nature, or carrying out activities without proper permission (license), or prohibited by law, or in violation of the Constitution Russian Federation, or with other repeated or gross violations of the law or other legal acts, or in the systematic implementation of a non-profit organization, including public or religious organization(association), charitable or other foundation, activities contrary to its statutory goals, as well as in other cases provided for by this Code.
Regulatory legal framework:
1. Civil Code of the Russian Federation (Article 61, 62, 63) dated November 30, 1994 No. 51-FZ.
2. Tax Code of the Russian Federation of July 31, 1998 No. 146-FZ (Part 1).
Price: 30,000 rub.
You can get detailed advice from the lawyers of Yusterra Law Firm who deal with liquidation (closing) or termination of activities of legal entities (autonomous non-profit organizations, non-profit partnerships, autonomous non-profit organizations, non-profit organizations) by our phones or at our company office.