The essence of the proposed changes is that SMEs will be allowed to liquidate the company in a simplified manner, without going through the liquidation procedure.
At the moment, there are several options to liquidate the company: liquidation, the disadvantage of which is the duration of the procedure; bankruptcy, which also takes a lot of time and hides a lot of risks; liquidation of the tax company due to lack of activity.
As the authors of the bill point out, the introduction of a new procedure should save the heads of the corporation from having to wait a long time before making a decision on exclusion from the Unified State Register of Legal Entities, for this it is necessary to submit an application to the Federal Tax Service for the exclusion of the company.
In addition to the deadlines, this procedure will also have to become attractive due to the fact that in this way the negative consequences of excluding the company from the Unified State Register of Legal Entities by the decision of the tax service in the form of a one-year ban on beneficiaries to create a new company and hold senior positions will be eliminated.
As some experts point out, the new procedure will also have to eliminate the risk of bringing managers to subsidiary responsibility, which may arise if the company is excluded by the decision of the inspection.
The fact is that the law allows the collection of debts from former beneficiaries after the liquidation of the company, if it is proved that the exclusion from the Unified State Register of Legal Entities in the presence of debt was deliberately allowed by the managers, that is, in the presence of guilt.
At the same time, at present, the Armed Forces of the Russian Federation actively suppresses such practices, which is why this risk exists only on paper.
Nevertheless, the introduction into the law of the possibility of voluntary simplified liquidation of the company in any case will save business representatives from significant time and material costs.
However, such a procedure will not be available to everyone, since its implementation will require compliance with a number of conditions, which include the absence of debts and property.Ôîòî: ñàéò ÃÄ ÐÔ