Zitsanzo lembani wogwirizira bwino pepala. The wogwirizira bwino pepala Ltd.

Malinga Art. 61 HA ndi liquidation wa bungwe ikutha ntchito yake popanda kulanda ufulu wake komanso wosamalira anthu ena motsatizana. Kupatulapo ndi monenetsa zidayika m'malamulo feduro.

njira Features

Liquidation wa kampani kumatanthauza zotsatira kwa mwalamulo kwambiri:

• Oyambitsa.
• Angongole.
• Other chidwi maphwando.

Chakudya cha Art. 62 la Civil Code nthawi ntchito za nkhaniyi, anaganiza kutsirizitsa kuli gulu. Iwo amakhala mu zidziwitso olembedwa a Federal Tax Service alowe zokhudza anayambitsa ndondomeko USRLE. Chilamulo Federal № 129 anakhazikitsa masiku atatu nthawi imene mukufuna kutumiza zindikirani ichi. Pamaziko a Zindikirani thupi ovomerezeka zimapangitsa mfundo zimene Wonse kuti gulu anayamba liquidation. Kuyambira mwina akalembetse m'kaundula:

1. mabungwe alamulo linakhazikitsidwa ndi kampani anapatsidwa.
2. Kusinthidwa kwa zolembedwa kampani.
3. mabungwe alamulo akuwuka kwa ziŵalo lapansi.

Oyambitsa / thupi, amene anaganiza kutsirizitsa kuli kampani, komanso awadziwitse Federal Tax Service la:

• Mapangidwe komiti ndi kuika munthu wosamala.
• Kukonzekera mungafike bwino kuwonongedwa.
• kuti kusankhidwa ndi nthawi njira.

Popeza kukhazikitsidwa kwa ntchito mphamvu zonse za bungwe lalamulo, ulamuliro akudutsa kwa izo.

Wogwirizira ndi liquidation bwino pepala Ltd.

Mapangidwe zolembedwa ndi kuti aone zinthu zenizeni ndalama kampani. Mogwirizana ndi deta ali m'bukuli, oyambitsa / thupi anatenga kusankha kutsirizitsa ntchito angaone phindu lenileni la chuma ndi kusankha njira yabwino kwambiri awo kukhazikitsa. Liquidation bwino pepala (wogwirizira ndi womaliza) ndi nthawi zambiri mlandu kampani. Taganizirani mwatsatanetsatane zimene tingati chikalatachi.

makhalidwe General

Mu malamulo panopa ovomerezeka olumikizidwa ku makina ogwirizana mtundu wapakatikati liquidation bwino. Zosiyana anapangidwa kwa mabungwe bajeti ndi mabanki. Pa nkhani imeneyi, kampani yokha akufotokozera mawonekedwe ndipo aipereke mwatsatanetsatane. Monga ulamuliro, kulongosola mawonekedwe №1 akutumikira monga chitsanzo. The wogwirizira bwino pepala adzakhala mfundo zosiyana ndi zina zogwirizana ndondomeko. Pokoka mpukutuwo ayenera kutsatira chakudya cha PBU 4/99. kampaniyo akhoza mobwerezabwereza kupanga wogwirizira liquidation bwino pepala.

lembani chitsanzo

Chikalatachi zikuphatikizapo mfundo kusonyeza katundu wa bungwe. Makamaka, nyemba akhoza mudzaze wogwirizira bwino pepala kupanga:

1. Mndandanda wa zida, makina ndiponso zinthu zina lokhazikika. Izi chinaneneratu:

• kufufuza item chiwerengero;
• dzina ndi malo;
• chizindikiro;
• chaka chiyambi cha ntchito;
• ndi avale lenileni ndi misozi;
• mtengo yotsalira.

2. Ndondomeko ya zipangizo ndi nyumba. Zitsanzo nadzaza wogwirizira bwino pepala apereke umboni:

• kufufuza nambala;
• chaka kutumidwa;
• dzina la chinthu ndi malo ake;
• ndi avale lenileni ndi misozi;
• mtengo yotsalira.

3. Choka wa chuma tikukonza likulu ndi zida osati anaika. M'chigawo chino, aliyense chinthu chili ndi nkhani:

• dzina la chinthu;
• tsiku inayake ya zomangamanga;
• mtengo buku ;
• Kuphedwa enieni a ntchito.

nkhani zachuma

Chigawo chino imatengedwa ndi makiyi owerenga amene kuonanso bwino wogwirizira liquidation bwino pepala. Anadzaza chitsanzo cholinga fotokozerani za:

1. ndalama yaitali. Pankhaniyi, muyenera mwachindunji:

• dzina lawo;
• mtengo wa kalembera wa.

2. chosaoneka ndi maso katundu. Kuti musankhe:

• dzina;
• mtengo wa kalembera wa.

zinthu zina

Chitsanzo nadzaza wapakatikati mndandanda liquidation bwino:

• M'matangadza.
• Ndalama.
• Cash ndiponso zinthu zina ndalama.

Zikuphatikizapo, makamaka, monga:

• Inventories.
• Nyama kudzinenepetsa ndi kuswana.
• Ntchito ikuyendera.
• Ndalama ulendo nthawi.
• Latha mankhwala.
• VAT makhalidwe analandira.

Asayansi ndi patsogolo

Zitsanzo kukhuta wogwirizira bwino pepala amasonyeza nkhani ya kusamutsidwa zikutanthauza kuti amangawa. Makamaka anapezazo anasonyeza:

• Malinga ndi zolemba analandira.
• Mautumiki / ntchito / mankhwala.
• Ndi bulanchi.
• Ndi ndodo.
• Ndi bajeti.
• Pa ntchito zina.
• Pa ngongole zina.

Chikalatachi likunena zambiri pa patsogolo anapangidwa kwa kampani ndi ma sapulaya ndalama yochepa, ndipo ndalama:

• Pa ofesi bokosi.
• Ndalama ndi nkhani panopa.

Umwini wa angongole

Iwo zikusonyezedwa wogwirizira bwino pepala la ogwira ntchito. Pa nthawi yomweyo zikusonyeza:

• Dzina la ngongole ya.
• Kuchuluka kwa ngongole.
• chisankho pa chonena.

mndandanda amaloledwa kubweretsa yofunsira, supplementing liquidation (wogwirizira) moyenera. A ndime osiyana zikusonyeza zotsatira za bungwe zonena ndi angongole. Ngongole, kwathunthu udzabwezeredwa pa lokonzekera wogwirizira bwino pepala panthawiyo ndalama si zimaonekera zolembedwa pa.

Pomaliza

The liquidation bwino Motero, kusonyeza deta zotsatirazi:

• Pa zikuchokera ngongole ndi katundu ali derecognised ntchito.
• Pa chuma cha malo.
• Pa ngongole panopa receivables ndi nkhani sonyezani.

Mu ndondomeko ya kukafola chikalatacho monga maziko ntchito mfundo pepala bwino. Izo ziyenera wasenza pamaso chigamulo pa kuchotsa kampaniyo. The wogwirizira bwino pepala wodzala kukakomana ndi zofuna za angongole, ndi limanena za mangawa, naperekanso ndi zolembedwa kuchokera isanayambe kapena itatha nthawi, anatsimikiza ndi Commission. Chifukwa chakuti chikalata makamaka Zobwerezedwa mfundo zachuma, izo m'pofunika kupatsa kukonzekera wa antchito zogwirizana. Pankhaniyi, ayenera bungwe limeneli lidzapempha mosamala kutsimikiza chokwanira ndi olondola ndipo mudziwe pamwamba pa muyezo liquidation. Pambuyo kufufuza mwaimvetsa ndalama kampani anamanga kusanja wa angongole. Malinga ndi iye adzapatsidwa likupezeka kupereka ngongole. Pa nthawi yomweyo amakhazikitsa ndondomeko kukhazikitsa ogwira ntchito. Pa akamaliza ntchito zonse za bungwe adzakhala awadziwitse Federal Tax Service wochita chokwanira. Kulamulira ulamuliro, nayenso, imapangitsa zofunika mu m'kaundula.