THE FEDERAL TAX SERVICE HAS PUBLISHED A MEMO ON SIMPLIFIED LIQUIDATION

Recall that the simplified procedure of the company, which appeared in the law, is available to small and medium-sized businesses that do not have:

1. Debts to creditors and the budget;

2. Property;

3. Records of unreliability of information;

4. Bankruptcy or liquidation proceedings initiated against them.

The new procedure provides for the possibility of liquidation of the company in an accelerated manner, without the need to publish a notice of liquidation and a liquidation balance sheet - an application for simplified liquidation is considered by the Federal Tax Service within 5 days, and the liquidation of the company takes no more than 3.5 months.

At the same time, there are disadvantages to the new procedure. Firstly, based on the conditions of use, this procedure is not available to everyone. Secondly, the application form for simplified liquidation has not yet been approved, but an online service for submitting an application is working on the website of the Federal Tax Service.

In addition, the government has taken the initiative to bring to justice entrepreneurs who reported false information during liquidation, including simplified. The bill has been submitted to the State Duma, but has not yet been considered.