Do I need to take Form 4-FSS in 2019–2020?

When to submit reports

As a general rule, information should be sent electronically. The report receives legal force after it is certified with an electronic enhanced signature.

You can also submit the report on paper. But this right is established only for small enterprises with fewer than 25 employees.

Documentation is submitted every quarter:

1. Electronic documents must be submitted no later than the 25th.
2. When documents are sent in paper form, this should be done before the 20th.

Important! Enterprises that employ disabled people or provide additional payment for time spent caring for disabled children provide additional documentation.

Removal of cash register from registration with the Federal Tax Service

The legislation provides for the deregistration of a cash register with the Federal Tax Service during the closure of an individual entrepreneur.

Reasons for deregistering a cash register according to the law:

1. The cash register is removed by the owner if: the cash register is transferred to another person, the device is lost or broken.
2. The KTT is deregistered by the Federal Tax Service: the device is not subject to compliance, which is required by law, the expiration date has expired, the activity of IT, the legal entity has ceased. faces.

Withdrawing from an online cash register takes place in 2 steps:

1. An electronic application is submitted to the tax office through the website of the Federal Tax Service or fiscal data operators.
2. A letter is sent to the department.

The application is sent the next day after the transfer, loss of the cash register and no later than 5 days after the breakdown.

If the FN breaks down, the owner is obliged to submit the cash register to the manufacturer for examination. If the examination shows that the data is readable, then the financial tax reporting is sent to the Federal Tax Service no later than 60 working days. When the data could not be calculated, there is no need for a report.

After the tax office has accepted the application, they prepare a card within 10 days to deregister the cash register. If the tax office deregistered the device on its own, then the Federal Tax Service has 5 days to provide the card owner with it.

Compilation algorithm

There are certain rules for how to fill out the title page and other sections. If you follow these rules, the company will be able to easily submit the documentation.

How to prepare a report in 2021

• The report is prepared in two ways: in computer form.
• on a piece of paper with a pen and blue or black ink.

The remaining tables may not be submitted if data is missing. If corrections have been made, their accuracy should be certified by the signature of an authorized person and a seal (if any).

3 basic rules for designing a title page:

1. On the title page write:
   registration number;
2. subordination code;
3. where the company is registered.
4. Enter code 000 when the calculation is made for the first time.
5. Use codes “03”, “06”, and “09” to designate reporting periods.

There are also different rules when designing tables.

Sample of filling out 4-FSS. Page 1

Sample of filling out 4-FSS. Page 2

Sample of filling out 4-FSS. Page 3

Sample of filling out 4-FSS. Page 4

Sample of filling out 4-FSS

Submitting a report upon liquidation of an enterprise

When an enterprise is liquidated or the activities of an individual entrepreneur are terminated, a report in Form 4-FSS is also submitted.

In this case, on the title of the report you must indicate the letter “L” in the corresponding column (“Cessation of activities”).

Important! If the business is being liquidated/closed, the report must be submitted before the application for liquidation is submitted.

The calculation will be made for the period from the beginning of the year until the day the report is submitted.

If the company has no debts and does not operate

The ideal candidate for official liquidation is a legal entity that has not been operating for more than 3 years, but continues to punctually submit all reports and zero declarations. After 3 years of inaction from the tax office, there is no point in undertaking an on-site audit, and the likelihood of discovering unaccounted creditors is close to zero.

If you have just such a company, then this greatly simplifies the liquidation procedure. The absence of creditors who have filed claims will make it possible to submit a notice of approval of the PLB (P15001) and a liquidation application (P16001) at the same time, since both liquidation balance sheets will be the same in terms of the content of the financial part. And, what is especially pleasant, the Federal Tax Service treats such time saving with understanding - both forms will be accepted together.

Reporting to the Social Insurance Fund upon liquidation of an LLC or individual entrepreneur

In the event of liquidation of an LLC or individual entrepreneur, it is necessary to submit a 4-FSS calculation to the territorial social insurance authority at the place of registration of the payer. The form is filled out on the basis of the payer’s accounting information on insurance premiums for the period from January 1 of the current year (or from the date of registration, if the payer is registered in the current year) to the day the statement is submitted.

IMPORTANT! The statement is submitted to the FSS before the day of filing the application for liquidation with the Federal Tax Service. For example, if the liquidation application is planned to be submitted to the tax office on October 12, 2016, then you must report to the Social Insurance Fund by October 11, 2016. Payment of contributions must be made within 15 days after submitting the statement (Article 15 of the Law “On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009 No. 212-FZ).

The calculation is sent electronically via telecommunication channels if the average number of employees exceeds 25 people. If the company has 25 employees or less, the statement can be submitted on paper.

For information on how to submit electronic reports, read the article “How to submit electronic reports to the Social Insurance Fund (nuances)?”

Service Features

The services of legal lawyers for preparing the 4-FSS report are included in the cost of liquidation of an LLC, CJSC, as well as other economic entities. Qualified specialists take responsibility for compliance with the rules for filling out the form, the accuracy of the data and the timeliness of sending the document.

The client will need to provide the following information:

• about the average number of personnel;
• about accruals, including bonuses, compensation, sick leave payments, etc.;
• about the amounts transferred by the employer in favor of extra-budgetary funds;
• about the benefits used and the rights to apply reduced rates;
• on calculations carried out during the year.

In addition, Radomas employees will need accurate company registration and accounting data, reconciliation reports, copies of personnel and accounting documents.

The specialists send the exact list of required documents to the client immediately after signing the service agreement. If the center provides full legal support for the procedure for closing an LLC, OJSC, individual entrepreneur or closed joint stock company, the employees independently collect and process all the data.

Responsibility for violation of payment deadlines

In case of untimely submission of the calculation, the organization will face punishment in the form of penalties calculated in the amount of 5% of the amount of contributions for the last 3 months of the reporting period, but not more than 30% and not less than 1 thousand rubles, according to:

• Art. 46 of Law No. 212-FZ;
• Art. 19 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ.

This is due to the fact that the calculation contains 2 sections: “Compulsory social insurance” and “Accident insurance”.

Sample of filling out the 4-FSS statement during liquidation

The calculation form is filled out in accordance with the rules specified in the FSS order No. 59 dated February 26, 2015 and differs from the standard 4-FSS design in the title page, in which the letter L is placed in the “Cessation of activities” column.

You can familiarize yourself with the calculation form in the material “How to fill out the new form 4-FSS in 2015-2016 (form)?”

A sample of filling out form 4-FSS can also be downloaded on our website.

Video on the topic:

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

1. via the form (below), or via online chat
2. Call the hotline:
3. Moscow and the Region
4. St. Petersburg and region
5. Regions

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

1. via the form (below), or via online chat
2. Call the hotline:
   Moscow and the Region
3. St. Petersburg and region
4. Regions

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

The article was written based on materials from the sites: glavkniga.ru, www.radomas.ru, juristampro.ru.

Report to the Pension Fund upon liquidation

Related publications

For various reasons, an organization or an employer-entrepreneur may decide to terminate its activities. Before the policyholder is deregistered from extra-budgetary funds, he must report for the last time on insurance premiums and accounts, including to the Pension Fund. In what order and in what time frame this happens, we will consider in our article.

Brief summary:

• During the entire period of liquidation, the company must, in current reporting periods, submit all tax and accounting reports, reports to extra-budgetary funds, pay taxes, contributions to funds, and so on, as in normal activities. From a reporting point of view, companies undergoing liquidation do not have any concessions.
• Current expenses (salaries, rent, banking services, taxes, etc.) are paid throughout the liquidation period as necessary.
• Creditors' claims will not be accepted after the expiration of the period approved by the founders (2 months or more).
• Creditors' claims are paid only after approval of the interim liquidation balance sheet.
• The company's property is distributed among participants only after approval of the final liquidation balance sheet.
• The latest accounting (financial) statements are prepared after approval of the final liquidation balance sheet and distribution of property between the participants.
• Final declarations and reports must be submitted to the territorial Federal Tax Service before the liquidation is completed.
• Submission of an interim liquidation balance sheet or final liquidation balance sheet does not replace the need to submit interim or annual financial statements.
• You must submit annual reports to the Pension Fund before the completion of liquidation, even if the year has not yet ended.
• After making a record of liquidation in the Unified State Register of Legal Entities, no reports need to be submitted.

regforum.ru

Liquidation report to the Pension Fund of Russia - what information to submit

Within one month after the approval of the liquidation balance sheet of the organization or the decision to terminate the activities of the individual entrepreneur, but before the day on which the application for liquidation is submitted, the following “pension” reports must be provided:

• Annual information on insurance experience - upon liquidation, a report is submitted to the Pension Fund about each employee for the period from the beginning of the calendar year to the day the report is submitted (clause 2 of Article 11 of Law No. 27-FZ dated 01.04.1996). Policyholders will submit this information for the first time, starting with reporting for 2021. But, ceasing activities earlier than the end of the reporting year, for example, from May 1, 2021, information about the length of service will need to be submitted for the period from January 1, 2021 to the date of submission information on all insured persons working during this period.
• Information in the SZV-M form is submitted for the period from the beginning of the reporting month to the day of submission. For example, if an organization ceases its activities in March and submits reports to the Pension Fund on March 6, then it is necessary to provide SZV-M for February by the due date and a March liquidation report to the Pension Fund for the period from the 1st to the 6th for all persons working at that time. In the case when the process of liquidation of an organization is carried out by a liquidation commission, with the members of which civil contracts for the provision of services have been concluded, then the SZV-M form includes information on “liquidators” (clause 2.2 of Article 11 of Law No. 27 dated 01.04.1996 -FZ).
• Registers in form DSV-3 for additional contributions to funded pension. They are represented only by those insurers who, since the beginning of the year, have transferred additional savings contributions from their funds or withheld them from the employee’s salary at his request (Article 9 of Law No. 56-FZ of April 30, 2088).

Completion of liquidation

Upon completion of the distribution of property between the participants, you can close the current account and generate the latest accounting (financial) statements. It is compiled on the basis of the approved liquidation balance sheet and data on the facts of economic life that occurred in the period from the date of approval of the liquidation balance sheet to the date of entry into the Unified State Register of Legal Entities on the liquidation of a legal entity (clause 4 of Article 17 of the Federal Law “On Accounting”).

For liquidated companies, the tax period ends on the date of liquidation. The reporting year also lasts from January 1 until the day the liquidation entry is made in the Unified State Register of Legal Entities. There are no provisions of law that cancel the obligation to submit a tax return and financial statements for the latest tax and reporting period for liquidated companies. Therefore, do not forget to pay all taxes and submit all interim and annual declarations and reports before submitting an application to the Federal Tax Service on form P16001.

Also, do not forget about submitting reports to the Pension Fund. All periods in the Pension Fund must be closed, including the current one, even if the reporting period for it has not yet begun. Reporting is submitted after the approval of the PLB.

The Social Insurance Fund requires filing reports only for quarters for which the reporting period has already begun. They will not accept the report for the current quarter.

Despite the fact that when filing an application for liquidation, the registering Federal Tax Service currently does not have the right to require you to provide certificates of absence of debt from the territorial tax and funds, it is still worth getting them. This needs to be done for 2 reasons. Firstly, you yourself must make sure that there are no claims against the company from the Federal Tax Service and extra-budgetary funds. Secondly, the system of interdepartmental interaction does not work perfectly and, unfortunately, any problems in its operation will primarily affect the applicant. If the registering Federal Tax Service does not receive a response from the territorial Federal Tax Service or the fund’s branch, then the executor may decide to suspend for a month or refuse, depending on his mood. I think no one needs either one or the other.

There are several important nuances regarding account closure:

1. if a corporate card is linked to the account, then instead of a week the account may be closed up to 60 days due to the long deadlines for closing the card - it is better to discuss this with the manager of your bank in advance at the beginning of liquidation;
2. You should never close an account before receiving certificates from the territorial Federal Tax Service and extra-budgetary funds - a debt of some 60 kopecks may emerge, which can only be paid from a current account, and opening a current account again is unlikely to be part of your plans;
3. if after approval of the final liquidation balance there are funds left in the account, then be sure to distribute them before making a record of liquidation in the Unified State Register of Legal Entities - after liquidation, the account will close automatically, but no one knows whether the bank will give you the remaining funds from the account.

After making sure that the company has no debts left, all reports and declarations have been submitted, the bank account is closed, you can submit documents to complete the liquidation: an application in form P16001, a decision/protocol on approval of the liquidation balance sheet, the liquidation balance sheet itself and a document confirming payment of the duty. I also recommend attaching certificates from the Federal Tax Service and funds in case of problems with electronic interaction between government agencies (don’t forget to keep copies of the certificates).

The company is considered liquidated from the date following the date of making the corresponding entry in the Unified State Register of Legal Entities (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 17, 2012 No. 14140/11 in case No. A27-17017/2009).

RSV-1: liquidation report to the Pension Fund in 2021

In 2021, according to the RSV-1 form, policyholders only need to report to the Pension Fund on the results of 2021. Those who cease operations in 2021 must submit a new unified calculation of insurance premiums (approved by order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016). This form is submitted not to the Pension Fund, but to your tax office (Clause 1, Article 11 of Law No. 27-FZ; Clause 15, Article 431 of the Tax Code of the Russian Federation). In case of liquidation, a report on PFR contributions must be submitted not only by all organizations, but also by individual entrepreneurs who made payments to employees and other individuals in the year of termination of their activities.

The deadline for filing a liquidation settlement is established by clause 15 of Art. 431 of the Tax Code of the Russian Federation: for organizations - before an interim liquidation balance sheet is drawn up, and for individual entrepreneurs - before the day of filing an application for termination of activities. The period for which the Calculation must be prepared is from January 1, 2021 to the day of its submission to the Federal Tax Service, inclusive.

The balance of debt on insurance premiums, according to the presented single Calculation, must be transferred to the budget within 15 calendar days after its submission. Please note that for payment of arrears on “pension” and other insurance contributions that arose before 01/01/2017, different BCCs are used than for arrears on contributions accrued during the period from 01/01/2017.

We report in full

To avoid incurring debt to various funds and services, it is necessary to submit and correctly complete all documentation on time. Don’t forget to make a note “Cessation of activity” in the papers.

Reporting upon liquidation of an LLC in the required sequence:

1. Information about dismissed employees is submitted to the Pension Fund of the Russian Federation within 1 month from the date of drawing up the PLB according to the list of clauses 2 and 2.1 of Art. 11 of Federal Law No. 27-FZ and in accordance with paragraph 4 of Art. 9 of Federal Law No. 56-FZ.

In response, you must be provided with a document confirming the receipt of all information; it, together with the final liquidation balance sheet and an application in form P16001, will need to be submitted to the Federal Tax Service. Although nothing will happen if you don’t have such a document, since the tax office itself can request it. Form RSV-1 PFR is submitted to the Pension Fund at the place of registration.

2. Form SZV-M monthly (introduced on April 1, 2021) is also submitted to the Pension Fund.

3. Form 4-FSS of the Russian Federation is submitted to the Social Insurance Fund. Don’t forget that if you employed more than 25 people, you need to submit the document only electronically. Quarterly reports are submitted in the general manner until the company is liquidated.

4. Statistical reporting in forms appropriate to your type of activity. It is better to find out about the deadlines for their submission in case of liquidation at the territorial office of Rosstat. In addition, you must submit your latest financial statements there (Clause 1, Article 18 of Federal Law No. 402-FZ).

6. Tax returns required by your tax system.

Remember the deadlines for each reporting and do not delay the submission of documents. Otherwise, your liquidation may be denied. A serious and attentive attitude to the process of closing a company is the key to successfully achieving your goal.

zhazhda.biz

Responsibility for untimely submission of the liquidation report to the Pension Fund of Russia

When submitting the last reports to the Pension Fund before liquidation, you should not violate the deadlines established for this. If liquidation reports are not submitted to the Pension Fund on time, the fund has the right to apply fines that apply in the usual manner. Thus, if information in the form SZV-M, an annual report on work experience or registers of additional contributions is not submitted on time or is submitted but not completely, the policyholder is subject to a fine of 500 rubles for each insured individual. It is also necessary to comply with the electronic form of submission when this is expressly stated in the law. A paper form of reports submitted to the Pension Fund during liquidation, instead of an electronic one, will cost the violator a fine of 1,000 rubles (Article 17 of Law No. 27-FZ).

Also, do not miss the deadline for submitting a Unified calculation of insurance premiums to the Federal Tax Service. Lateness in this case threatens with a fine of 5 to 30 percent of the amount of unpaid contributions for each month of delay, but at least 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). Failure to comply with the electronic form of the liquidation calculation, when this is mandatory, will cost the payer of contributions a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Purpose of the interim report

With the help of an interim report to the Social Insurance Fund, the employer has the opportunity to return to the current account the amounts paid to employees through social insurance.

An interim report is prepared when such payments are made in the first or second month of the reporting period. It makes sense to submit a report for reimbursement when, according to preliminary calculations by the policyholder at the end of the quarter, the total amount of contributions payable will be lower than the total amount of benefits paid.

If the payment of benefits from social insurance occurred in the third month of the reporting period, an interim report is not prepared. All expenses can be paid based on the quarterly report.

Reimbursement of Social Insurance Fund expenses from 2021

Since 2021, contributions for temporary disability and maternity (VNiM) have come under the control of the Federal Tax Service, while the FSS retains only contributions from accidents and occupational diseases (NSiPZ). Due to the change of administrative bodies, these contributions are reflected in different reports:

• VNiM - as part of a new unified calculation of contributions to the tax service;
• NSiPZ - according to form 4-FSS to the social insurance fund.

From January 1, 2021, the following will be submitted to the Social Insurance Fund:

• application for compensation in any form;
• a calculation certificate containing information on accrued, reimbursed, and paid contributions to VNiM;
• copies of documents confirming expenses.

These forms were developed by the FSS and are given in the Letter of the FSS of the Russian Federation dated December 7, 2016 N 02-09-11/04-03-27029. There are no formats for these documents, so the forms are submitted on paper. Form 4-FSS does not need to be submitted, since since 2021 it does not contain information on sick leave.

Please note: regarding contributions for temporary disability and maternity (VNiM), interim reports are not required to be submitted to the social insurance fund.

If you need to submit for the period 2021 and earlier, then you can make such a report in Kontur.Exter as follows: when filling out the details of the 4-FSS form, you need to clear the “Reporting period” field and fill in the “Subsidy application number” field with the required number. Next, the report is printed and submitted independently to the Fund.

Completed sample

Now let’s look at filling out 4-FSS using a specific example:

Example conditions

The LLC Charodeyka organization has only five employees. Among them is one disabled person. As of the beginning of 2021 (as of January 1), the arrears (debt) on contributions for “injuries” amounted to 290 rubles. For the first half of 2021 (from January to June inclusive), contributory payments and benefits to all employees amounted to 898,000 rubles, in particular:

• for January, February, March, April and June – 150,000 rubles each;
• for May – 148,000 rubles;
• In May, one employee was awarded temporary disability benefits in the amount of 2,000 rubles.

Insurance premiums for “injuries” are determined at an insurance rate of 0.2%. And for a disabled person at a reduced (preferential) rate of 0.12 percent (0.2 × 60%). For the period from January to June 2021, insurance premiums were paid to the Social Insurance Fund: 1,666 rubles. (for December 2021 - May 2017), including April 12 - 276 rubles, May 15 - 276 rubles, June 5 - 272 rubles.

There were no accidents in the organization, and measures to prevent injuries and occupational diseases were not funded. In the second quarter of 2021, the organization conducted a special assessment of working conditions.

We present a completed sample 4-FSS for the 2nd quarter of 2021 based on the above example with indicators for the first half of 2021.

If there is a pilot project in the region, then do not fill out line 15 of Table 2 and Table 3 in Form 4-FSS for the 2nd quarter of 2021. See “Participants in the FSS pilot project in 2021.”

In what cases is an interim report submitted?

The report is drawn up only if the amount of contributions from accidents and occupational diseases (A&O) is less than the amount of benefits paid to employees for this period.

In this case, the report is filled out when the indicated payments were made in the first or second month of the reporting quarter. If payments are made in the third month, then the expenses incurred are reflected in the quarterly 4-FSS and interim reporting is not submitted.

Important! An interim FSS report is submitted to the fund if the region in which the employer is registered is not included in the FSS pilot project. Participants in the pilot project submit the required list of documents to the Social Insurance Fund, and payments to the employee are made directly from the fund, while the insurer transfers contributions from the National Social Insurance Fund in full.

How to fill out an interim report

The report is prepared in accordance with Form 4-FSS. In terms of filling out the interim report, it does not differ from the standard quarterly report.

There are several features that should be taken into account when filling out interim reporting to the Social Insurance Fund:

1. There is no fixed date for submitting the report. It is compiled as needed.
2. On the title page of the report, in the “Reporting period” field, you need to fill in the second pair of cells (after the fraction). The cells contain the serial number of the interim reporting. If the company is renting it out for the first time, you need to enter code 01.
3. The report (in tables with monthly data) reflects data for the first or first and second months of the quarter. The report itself is submitted from January to the month in which benefits were paid.
4. Along with the report, you must submit an application and supporting documents (sick leave, child’s birth certificate, etc.).

Formation of an interim liquidation balance sheet

After the expiration of the period established for filing creditor claims, the liquidation commission stops accepting new claims and begins to form an interim liquidation balance sheet. Article 64 of the Civil Code of the Russian Federation as amended by 99-FZ does not provide for the possibility of satisfying the claims of creditors declared after the expiration of the period for their presentation.

Once again, I would like to draw your attention to the fact that the PLB must contain all the stated requirements, including those that were refused. Is it necessary to include an unstated claim in the list of creditors' claims?

Is it necessary to include an unstated claim in the list of creditors' claims?

There are situations when the liquidation commission is aware of the existence of a debt, but the creditor himself has not made a claim. Even if the company can pay the debt, the liquidation commission does not have the right to independently include in the list of creditors’ claims claims that were not submitted within the established period (99-FZ excluded paragraph 5 of Article 64 of the Civil Code of the Russian Federation, which determined the procedure for satisfying the claims of creditors who did not submit claims within the established period ).

In such a situation, it is better for a conscientious liquidation commission to once again remind the counterparty that the company is in the process of liquidation and the deadline for submitting a claim will soon expire. Unauthorized inclusion of a creditor in the list could potentially lead to claims from other creditors if the property is not enough to fully repay all the company’s debts, or from participants who predictably will receive less when distributing property after approval of the liquidation balance sheet.

If the property reflected in the interim liquidation balance sheet is not enough to cover all claims made by creditors or there are signs of bankruptcy, then an insolvency (bankruptcy) case is initiated at the initiative of the liquidation commission. Actually, voluntary liquidation is terminated in this regard, and the PLB is not approved.

So, what should the PLB contain:

• information on the composition of the property of the legal entity being liquidated;
• a list of claims presented by creditors with the results of their consideration;
• a list of claims satisfied by a court decision that has entered into legal force, regardless of whether such claims were accepted by the liquidation commission;
• a note confirming the approval of the balance sheet by the company's participants.

Also, the courts believe that the PLB must contain all the necessary information provided for by the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/99) (Determination of the Supreme Arbitration Court of the Russian Federation dated February 26, 2008 No. 1779/08 in case No. A47-446/2007-AK -26). However, the context in which this is mentioned does not provide grounds to assert that failure of the balance sheet to fully comply with the requirements of PBU 4/99 must necessarily lead to refusal of registration.

The interim liquidation balance sheet does not have an independently approved form, does not reflect the financial condition of the company for past periods, and is not mentioned in the Tax Code and the Federal Law “On Accounting” as an element of accounting (financial) reporting. Therefore, although the interim liquidation balance sheet is called a balance sheet, it does not replace the balance sheet and does not relieve you from the obligation to submit financial statements.

You can read more about the interim liquidation balance sheet in the article Documents for the official liquidation of an LLC.

The registration authority must be notified of the approval of the PLB - submit a notification in form P15001 with the appropriate mark.