S 1 yanvarya 2020 goda vveden noviy poryadok dobrovolnoy likvidatsii predpriyatiy. Likvidatsiya biznesa vne zavisimosti ot yeye prichin i yuridicheskoy formi predpriyatiya predpolagayet prekrashcheniye predprinimatelskoy, finansovoy i хozyaystvennoy deyatelnosti, a takje – prav i obyazannostey bez pravopreyemstva. Nesmotrya na to, chto noviy poryadok uprostil samu protseduru, na praktike voznikayut problemi, kotoriye ne zavisyat ot likvidiruyemogo predpriyatiya.
Kak deystvovat v takiх situatsiyaх, raz’yasnili eksperti «Normi» po yuridicheskim voprosam – advokat Eleonora MAZUROVA i yurist Albert SAFIN:
Situatsiya 1: bank ne prinimayet kopiyu resheniya o likvidatsii, ssilayas na otsutstviye nalogovoy proverki
– V sootvetstvii s trebovaniyami likvidiruyemoye OOO napravilo v Sentr gosuslug i bank kopiyu resheniya uchrediteley o dobrovolnoy likvidatsii predpriyatiya. Sentr gosuslug opublikoval na svoyem sayte informatsiyu o dobrovolnoy likvidatsii. Obslujivayushchiy bank kopiyu resheniya prinyat otkazalsya, soobshchiv, chto primet dokument tolko posle proverki predpriyatiya nalogovim organom.
Pravomerni li deystviya banka, otkazavshegosya prinyat kopiyu resheniya o likvidatsii predpriyatiya, poka ne budet provedena nalogovaya proverka?
Chtobi razobratsya v situatsii, rassmotrim vse etapi dobrovolnoy likvidatsii v хronologicheskom poryadke.
1. Likvidator ne pozdneye sleduyushchego rabochego dnya posle prinyatiya uchreditelyami resheniya o dobrovolnoy likvidatsii doljen napravit:
- v Sentr gosuslug – kopiyu resheniya o dobrovolnoy likvidatsii;
- v bank, obslujivayushchiy osnovnoy depozitniy schet do vostrebovaniya, i v bank, v kotorom akkumuliruyutsya sredstva v invalyute:
– kopiyu resheniya o dobrovolnoy likvidatsii;
– dva ekzemplyara kartochek s obrazsami podpisey i ottiska pechati likvidatora;
- v banki, obslujivayushchiye vtorichniye, sberegatelniye i srochniye depozitniye scheta v natsionalnoy valyute – zayavleniye-porucheniye o zakritii schetov i perechislenii ostatkov sredstv na osnovnoy schet;
- v banki, gde otkriti scheta do vostrebovaniya, sberegatelniye i srochniye depozitniye scheta v inostrannoy valyute – zayavleniye-porucheniye o zakritii schetov i perechislenii ostatkov sredstv na depozitniye scheta likvidiruyemogo predpriyatiya po mestu otkritiya osnovnogo scheta v natsvalyute.
Iz visheperechislenniх trebovaniy vitekayet, chto bank obyazan prinyat u vas kopiyu resheniya o likvidatsii, tak kak s momenta uvedomleniya bankov:
– spisaniye sredstv so schetov dopuskayetsya tolko po porucheniyu likvidatora;
– priostanavlivayetsya deystviye kartoteki № 2;
– vtorichniye, sberegatelniye i srochniye depozitniye scheta zakrivayutsya s perechisleniyem ostatkov sredstv v natsionalnoy valyute na osnovnoy schet, ostatkov sredstv v inostrannoy valyute – na schet v invalyute.
I poka bank ne primet dokument, visheperechislenniye deystviya nevozmojni.
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