Suspension of LLC activity. Application for suspension of activities of LLC

Suspension of the activities of the LLC may be required in cases where it is important for founders to retain a legal entity, but no active activity is planned. In making such a decision, the taxpayer must provide a sequence of actions to be taken and their consequences.

Types of suspension of activities

Suspension of the activities of the LLC can be carried out in two ways: in a voluntary and compulsory (administrative) order. If the work is temporarily suspended on its own initiative, it should be taken into account that the law does not contain provisions regulating such actions. The Civil and Tax Code provides for a strict binding to registration in the Unified Register of Legal Entities (EGRUL). Either there is a registration, and the company must fulfill its obligations, or the company is liquidated, and the entry in the register states that the activity has ceased.

Suspension of activity as a legally significant act is possible only on a compulsory basis on the basis of a court decision. It applies if in the actions of the company the supervisory authority saw signs of an administrative offense, and filed a lawsuit in court on imposing punishment.

Suspension of activities on a voluntary basis

However, if the founders of the company decided to carry out a voluntary suspension of the company's activities, we must first issue a decision by order.

In the text of the document should always reflect two points:

- the reason for the decision (unfavorable market conditions, serious illness of the head, etc.);

- the expected period of suspension of activities (you can specify an indefinite period).

For controlling bodies (IFTS, FIU, FSS, MHIF), the order to suspend the activities of the LLC does not matter, and there should be no loosening. Therefore, they do not need to send a copy of the document. However, it may happen that a sharp cessation of profit greatly alarms the inspectors, and as a result of the tax period, it will also have to be explained. Therefore, it is better to notify them all the same, indicating the reason for the decision.

In addition, the order is of significant importance to the founders, which may be far from the location of the organization. The fact is that the decision to eliminate them is taken by them only, and if it is not expedient to continue the work, then, before their arrival, inactivity is the best solution.

What about the workers?

With the order it is necessary to acquaint all the personnel, it is better, if under the signature. Employees must choose what to do: write an application for unpaid leave or for dismissal. Suspension of the activities of the LLC may serve as a sufficient basis for sending the employees of the enterprise on leave without content. As a rule, in such cases, reductions do not occur, because the organization has an already complicated financial situation.

Here it is necessary to take into account one nuance. You can not dismiss everyone without exception: the leader still has to remain in the state until the liquidation is complete. The fact is that the existence of even a "silent" organization should be accompanied by communication with supervisory bodies. And on all sent papers or electronic messages there should be a signature of the authorized person.

What about reporting?

This kind of documents will still have to be taken, even if the income is "zero". And be sure to comply with all the statutory deadlines. Otherwise, the tax inspection, in spite of the submitted application to suspend the activities of the LLC, may begin the procedure of compulsory bankruptcy. The number of reports to insurance funds from the number of employees is independent, they must be sent to their forms, even if there is only one employee in the state.

For those companies that have used the general taxation system (and VAT), there is, incidentally, a little trick to reduce the hassle of reporting. They need to write a statement on the threshold of the new fiscal year about switching to "simplified", and then the number of declarations and calculations will be significantly reduced.

What about obligations?

Before suspending the activities of the LLC, the company should settle all debts, especially for taxes and insurance premiums. Otherwise, the penalty will be accumulated, and then penalties will be charged.

It is highly desirable to pay off all debts to partners. If the company has unliquidated obligations to them, then suspend activities In the form as desired, is unlikely to succeed. We will have to take steps to resolve disputes, and this is already an activity. In such circumstances, the organization loses the arguments in possible arbitration disputes in which it could refer to the lack of work.

What about the current account and cash register?

Temporary suspension of the activities of the LLC requires a special attitude to the cash discipline and the availability of funds on the current account. In the cash book in the given period there should not be records, and on the settlement account there should be no movements. And if the small expense operations are still permissible, the receipt of income will inevitably lead to taxation. And there are no zero declarations and other roughnesses. Cleanliness of the undertaken actions will be broken.

Independently close the account is not worth it. The bank itself will address the management or founders with these proposals after the stagnation on the account will last longer than the deadline set by the internal regulations of the financial institution.

Suspension of activity for "simplified"

If the taxpayer uses in his activity a single tax on imputed income (UTII), then the suspension of the activities of LLC is completely impossible. He must definitely withdraw from the register.

The point here is this. The payer of this tax calculates it based on potential, not real income. In addition, when determining it, the so-called physical indicators are used (for example, the area of the outlet). As a result, the obligation to pay this tax must be fulfilled until the registration authority is made in the tax inspection that the taxpayer has ceased to do this kind of activity altogether.

What do control bodies think about voluntary suspension

Suspension of the activities of LLC, undertaken on a voluntary basis, entails another significant problem. The supervisory bodies (except for the Federal Tax Service and the Pension Fund) in the second half of each year file information with the Prosecutor General's Office about planned inspections for the next year. Law enforcers complete the schedule and publish it on their website. A company suspending work can also get acquainted with it, and if it finds itself on the list, send there a letter to the inspecting organizations about the suspension of the activities of the LLC.

The Prosecutor General's Office can revoke the audit (if the law is violated), or the audit organization itself. However, the inspectors in these circumstances for cancellation there is no reason. After all, this legal entity is listed in the Unified State Register of Legal Entities, and it is not even in the process of liquidation. Therefore, if the company was included in the number of candidates for inspection of any inspection, it will be checked without fail.

The matter is further aggravated by the fact that activities for the last three years can be checked. If there were movements, then the manager will have many troubles and explanations.

Administrative suspension of activities

If the audit reveals that the company has violated the law, the supervisory authorities can file a suit with the court demanding an administrative suspension of the enterprise. Such a process is undertaken to prevent further misconduct of the offender.

After the court has decided to suspend, the company must completely stop:

- the activities of the organization itself, of all its units and sections;

- operation of facilities, equipment;

- provision of services, activities in selected areas.

The Administrative Code of the Russian Federation established that the maximum period for which an administrative suspension can be established is 90 days. To monitor the observance of the rules during this period was entrusted to the bailiffs-executors.

"Starts" the activity, too, the bailiff. This can happen early, after all violations have been eliminated. In this case, the company management should apply to the enforcement officer with the appropriate application. This can happen due to the end of the suspension period. In both cases, the bailiff issues a decree on the termination of the enforcement proceedings.