Liquidation commission
After the decision to terminate the activities of the organization , the founders (participants) appoint a liquidation commission (liquidator) and establish the procedure and timing for carrying out the necessary measures in this regard. (Clause 3 of Article 62 of the Civil Code of the Russian Federation). From this moment on, the powers to manage the company’s affairs are transferred to the liquidation commission. (clause 4 of article 62 of the Civil Code of the Russian Federation).
The next step is the publication of a notice about the liquidation of the company, the procedure and deadline for filing creditor claims in the journal “Bulletin of State Registration”. The period for submitting claims by creditors cannot be less than two months from the date of publication of the notice of liquidation (Clause 1 of Article 63 of the Civil Code of the Russian Federation). After the deadline for submitting claims by creditors, the company's employees must fill out a special form of financial statements - an interim liquidation balance sheet.
Decision-making
At the general meeting of participants, an appropriate decision on the liquidation of the enterprise is made.
It is determined based on the votes of participants and prevailing financial circumstances. After this, the founders appoint a liquidator, and the procedure and deadline for carrying out a set of measures are prescribed, which is prescribed in clause 3 of Art. 62 of the Civil Code of the Russian Federation. From this point in time, the liquidation commission assumes powers related to the management of the organization’s affairs .
The next step is to publish a corresponding message . It specifies the procedure and deadline for filing claims made by creditors. The information is entered into a publication called “Bulletin of State Registration”.
The period during which it is permissible to present claims is two months from the date of publication . This is written in paragraph 1 of Art. 63 Civil Code of the Russian Federation. After this period, the company’s employees fill out financial statements, including the interim liquidation balance sheet.
Notice of liquidation of a legal entity form P15001
Until July 2013, for each listed action, a separate document had to be filled out and submitted to the registration service of the Federal Tax Service:
- Р15001 (notification of a decision to liquidate a legal entity),
- R15002 (notification of the formation of a liquidation commission, the appointment of a liquidator (bankruptcy trustee)),
- R15003 (on the preparation of an interim liquidation balance sheet).
However, today each of the three actions is accompanied by filling out and submitting to the registration authority only one form P15001 “Notice of liquidation of a legal entity.”
Requirements for filling out form P15001: step-by-step filling
Since forms P15001 and P16001 are the main ones for registering liquidation, we will consider the basic requirements for filling them out, which are established by Order of the Federal Tax Service of Russia N MMV-7-6 / [email protected] General requirements for filling out both forms are contained in Section I of such a document as “ General requirements for the preparation of submitted documents.” In the same appendix to the order of the Federal Tax Service of the Russian Federation there is a sample of filling out forms P15001 and P16001 line by line.
So, when filling out these forms, legal entities must:
- black ink should be used both when filling out manually and when printing on a printer);
- it is necessary to write only in capital letters in Courier New font 18 points high, each of which, as well as quotation marks, dashes, hyphens and numbers are placed in a separate cell;
- do not allow corrections or additions, as they are prohibited;
- do not allow hyphens, the word that does not fit must be continued to be written on the next line (if it ends in the last cell of the first line), the next line begins with an empty cell (space between words);
- do not print or attach blank sheets to notifications;
- When printing an application on a printer, changing the location of fields and sizes of characters is not allowed;
- Do not use double-sided printing of completed forms, as it is prohibited.
Requirements for filling out form P15001 are contained in section IX of the Requirements. This form includes a first page consisting of two sections, as well as two separate sheets: sheet A and sheet B.
General requirements for filling out form P16001
The document is filled out manually in printed capital letters. You can also compose a document electronically and then print it on a printer. A sample of filling out the application form P16001 is given below.
When filling out the document, you should be guided by the following rules:
- Abbreviations are not allowed. The text should be clearly readable, and the document itself should be free of corrections and blots. Otherwise, this may become grounds for refusal to accept the document by tax officials.
- If you are completing the form by hand or on a computer, use only capital letters. In each individual cell you must put a separate letter, number, quotation marks, hyphens, etc.
- When printing a document on a printer, you cannot use duplex printing.
- Hyphenation of words in the document is not allowed. If there is a need to hyphenate a word that does not fit, they begin writing it on the next line.
A sample of filling out form P16001 can be used as a basis when filling out a similar document for your organization.
Fill out section 2 of form P15001
In this sheet, you should put a “tick” (“V” sign) in the relevant points in connection with which a notification is being submitted:
- if a decision has been made to liquidate a legal entity, then put a tick in clause 2.1, this field also indicates the date of its adoption;
- if a commission has been formed and a liquidator has been appointed, then put a tick in clause 2.2.;
- if an interim liquidation balance sheet has been drawn up, then check the box in clause 2.3;
- if a decision is made to cancel a previously made decision to terminate activities, then put a tick in clause 2.4.
The requirements do not contain a ban on filling out several items at the same time. Therefore, you can, for example, check two boxes: about making a decision to terminate work (clause 2.1.) and forming a liquidation commission (clause 2.2.).
If a decision is made to continue the work of the company (clause 2.4.), then the decision to cancel the decision to liquidate the legal entity must be attached to the notification.
The section “For official marks of the registering authority” is not filled out.
Form and order of preparation
Forms P15001 and P16001 are the main ones for carrying out the liquidation registration procedure. The requirements for filling them out are identical. Their list is established within the framework of the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected] It is in the appendix to it that there is a sample in accordance with which the data is filled out (line by line).
Legal entities, when filling out document P16001, must adhere to the following rules and recommendations :
- It is necessary to use black ink both when entering data manually and when drawing up an electronic application.
- Writing must be done in capital letters only.
- The font used in the document design process is COURIER New, height (size) is 18 points.
- Punctuation marks, for example, hyphens, dashes, and quotation marks, are also written in separate cells.
- Making adjustments is unacceptable, as is the use of additions and corrections.
- Hyphenations cannot be used, if some word does not fit, you must write from the next line.
- It is unacceptable to print and attach sheets of paper that have not been completed to notifications.
- While using the printer, you cannot change the actual position of the margins, or make adjustments to the dimensions of the familiar spaces.
- Duplex printing is not available.
The requirements for filling out form P15001 are in Appendix No. 8. This form consists of the first (main) page, which includes two sections. There are also two separate sheets - A and B.
Fill out sheet B
The first page and sheet B are filled out if clauses 2.1 (decision on liquidation), 2.3 (interim liquidation balance sheet) or 2.4 are noted in the application. (decision to cancel the liquidation decision). The first page, sheets A and B should be drawn up when appointing a commission (clause 2.2).
What do we fill out in sheet A “Information on the formation of the liquidation commission/appointment of a liquidator”? In section 1, “1” is entered if a commission is appointed, and “2” if a liquidator is appointed. Section 2 indicates the date of formation of the liquidation commission or appointment of a liquidator. Section 3 in Russian indicates the last name, first name and patronymic (if any) of the head of the liquidation commission or the liquidator. If he has a TIN, we indicate it in section 4. Section 5 indicates the date and place of birth of the liquidator, the telephone number by which he can be contacted.
How to fill out the form from 2021
Form P15016 must be completed upon liquidation of a legal entity.
The updated form combines the previous forms 15001 and 16001. The form must be notarized .
Let's consider the order of filling out each part.
Title page
Here you fill out information about the legal entity - OGRN and TIN. Next, you need to select a reason code for filing your application.
For codes 1, 3 and 5, it is necessary to indicate period .
Sheet A
Sheet A indicates those who can act without a power of attorney on behalf of the legal entity. This may be another legal entity, an individual, or several other legal entities and individuals.
If necessary, fill out several copies of Sheet A.
Sheet A contains traditional information about legal entities and individuals:
- OGRN, INN;
- Full name, tax identification number, gender, date and place of birth, citizenship, passport and position.
You can also indicate the need to restrict access to information about the legal entity. The reasons for restricting access are described in Sheet B.
Sheet B
Information about the applicant is entered into sheet B. several such sheets .
For the applicant, fill out the usual information: full name, tax identification number, date and place of birth, passport.
You also need to indicate your email for sending documents, phone number and code 1 (if you want to receive a paper version of the documents).
A completed sample form P15016 to the tax office for liquidation of a company can be downloaded from the link:
Fill out sheet B
In sheet B “Information about the applicant” in section 1, we indicate with a number who the applicant is:
- “1” - for the founder (participant) - an individual;
- “2” - for the founder (participant) - a legal entity;
- “3” - for the body that made the decision on liquidation;
- “4” - for the head of the liquidation commission.
It is important to correctly determine in what cases and which of the entities listed above can act as an applicant. As the Federal Tax Service of Russia explains in a letter dated October 15, 2014 N SA-4-14/ [email protected] , when submitting form P15001 to the registration authority in connection with a decision to liquidate a legal entity, the applicants are the founders (participants) of the legal entity or the body that adopted decision to liquidate the organization. If the document is sent in connection with the decision to liquidate the company and the formation of a liquidation commission (appointment of a liquidator), as well as in connection with the preparation of an interim liquidation balance sheet, then the applicant is the founders (participants) of the organization or the body itself that made the corresponding decision. The head of the liquidation commission (liquidator) can also act as an applicant.
Sections 2-5 should be completed depending on who the applicant is. Section 6 must be completed by hand in the presence of a notary. Next, you should indicate the most acceptable way to obtain a document confirming the fact of making an entry in the Unified State Register of Legal Entities, or a decision to refuse state registration (the document must be delivered personally to the applicant, to a person acting on the basis of a power of attorney, or by mail). Section 7 is filled out by the notary, indicating his status and TIN. You can download the form p15001 2021 for free, a sample of how to fill it out, at the end of the article.
Form P15016: appointment
Order of the Federal Tax Service of Russia dated August 31, 2020 No. ED-7-14/ [email protected] approved the forms and Requirements for filling out documents sent to tax authorities during the state registration of business entities. These forms have different purposes. If a legal entity is registered, then form P11001 is sent to the Federal Tax Service, and if liquidation is carried out, form P15016 is sent. This form has been used since Order No. ED-7-14/ [email protected] into force - November 25, 2020.
The considered form of application R15016 for the liquidation of a legal entity essentially combines the structure of two previously used forms of notification and application for liquidation - R15001 and R16001 (approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected] ) .
Let's get acquainted with the features of the new form P15016; we will also provide a sample of filling out the document in this article.
Requirements for filling out form P16001
Form P16001 is submitted when the liquidation balance sheet is compiled. Requirements for filling out the P16001 form are contained in section X of the Requirements. This is a simpler form, consisting of one page and sheet A for the applicant (four pages).
On the first page, information about the liquidated organization is entered according to data from the Unified State Register of Legal Entities. Section 2 indicates the date of publication of the notice of the decision on liquidation in the press. In sheet A we put the number corresponding to the applicant. Information about it is filled out according to rules similar to those indicated above for form P15001. Section 3 is completed by hand in black ink and in the presence of a notary.
Correctly filling out notifications P15001 and P16001 will significantly shorten the period for registering the liquidation of an organization. The ability to fill out such forms yourself will naturally reduce the financial costs of the organization. Careful reading of the material presented and the documents linked to it will help resolve both of these difficulties. You can download form P15001 2021 for free and a sample of filling out its lines at the end of this material. This is Appendix No. 20 to the order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/ [email protected] “On approval of forms and requirements for the execution of documents submitted to the registration authority for state registration of legal entities, individual entrepreneurs and peasant (farmer) farms" (registered with the Ministry of Justice of Russia on May 14, 2012 N 24139).
Р15001 2021 in excel
Form P15001 2021 in .pdf format
Form P16001 2021 in .pdf format
New application forms for registration, changes and liquidation of LLCs and individual entrepreneurs from November 25, 2021
The Federal Tax Service Order No. ED-7-14/ [email protected] dated August 31, 2020 was recently published. It approved new rules for the formation of previously existing documents. The changes affected not only the design rules, but also new forms appeared instead of the existing forms. According to the order, the requirements will come into force on November 25, 2020.
First of all, it is worth noting the changes regarding forms P13001 and P14001. Now, instead of the specified documents, one form of form P13014 will be valid, which replaces the previously valid forms. Filling out a new sample application will be required when making changes to the charter or editing information that is present in the Unified State Register of Legal Entities.
In the event of liquidation of the organization, a new form P15016 will need to be filled out. It replaced the previously existing forms P15001 and P16001. When registering an organization, form P11001 was filled out. The application form has not changed. The current codes for individual entrepreneurs and farmers have not changed.
In the field of document preparation, it is worth highlighting permission for double-sided printing. Previously, printing was only allowed on one side of the sheet. There has been a change in the design of the Charter. Now the left side of the document cannot be less than three centimeters. There should be a free space of eight by six centimeters in the upper left corner.
Forms P11001 and P21001 have also changed; new fields have appeared that require filling out. Now you need to indicate the type of territory, the name of the settlement, and the type of buildings. Modern design allows the address to look more correct.
Additionally, a field for specifying an email has appeared in the form. Previously, tax authorities required the indication of mail, despite the absence of such a requirement in the law. Now this requirement has been confirmed at the legislative level.
There have been changes when submitting documents for registration of an organization. According to the changes, when filling out an application for registration of a legal entity, the following information will be required:
- Information on the application of a standard agreement (indicate the agreement number);
- Data on the presence of several directors in the organization;
- On the existence of a corporate agreement between the founders.
Now an organization can indicate circumstances when it may be necessary to restrict access to information. On sheet “3” you can indicate information about specific circumstances or situations when access to information about the organization may be limited.
