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

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Suspension of the activities of an LLC may be required in cases where it is important for the founders to maintain a legal entity, but it is not planned to conduct active activities. In making such a decision, the taxpayer must present the sequence of actions to be taken and their consequences.

Types of business suspension

Suspension of the activities of an LLC can be carried out in two ways: in a voluntary and compulsory (administrative) manner. If work is temporarily stopped on their own initiative, it should be noted that there are no provisions in the law governing such actions. The Civil and Tax Codes provide for a strict link to registration in the Unified Register of Legal Entities (EGRLE). Either the registration is there and the company must fulfill its obligations, or the company is liquidated and the entry in the register says the termination of activity.

Suspensionactivity as a legally significant action is possible only by force on the basis of a court decision. It is applied if the control body saw signs of an administrative offense in the actions of the company, and filed a lawsuit with a court to impose a pen alty.

Voluntary suspension of activities

However, if, nevertheless, the founders of the company decided to voluntarily suspend the activities of the enterprise, it is necessary to first issue a decision by order.

The text of the document must reflect two points:

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

- the expected period of suspension of activities (an indefinite period can be specified).

For the regulatory authorities (IFTS, PFR, FSS, MHIF), the order to suspend the activities of an LLC does not matter, and no concessions should be expected. Therefore, they do not need to send a copy of the document. However, it may happen that a sharp cessation of profits will greatly alert the inspectors, and at the end of the tax period, you will still have to explain. Therefore, it is better to notify them, indicating the reason for the decision.

In addition, the order is essential for the founders, who may be far from the location of the organization. The fact is that only they make the decision to liquidate, and if it is not advisable to continue working, then inaction is optimal until they arrive.decision.

What about the workers?

All staff should be familiarized with the order, it is better if signed. Employees themselves must choose what to do: write an application for unpaid leave or dismissal. Suspension of the activities of an LLC may serve as a sufficient basis for sending employees of the enterprise on unpaid leave. As a rule, in such cases, reductions are not made, since the organization is already in a difficult financial situation.

Here you should consider one nuance. It is impossible to dismiss everyone without exception: the head must still remain on the staff until complete liquidation. The fact is that the existence of even a “silent” organization must be accompanied by communication with regulatory authorities. And all sent papers or electronic messages must be signed by an authorized person.

How about reporting?

Such documents will still have to be handed over, even if the income is “zero”. And be sure to comply with all legal deadlines. Otherwise, the tax inspectorate, despite the submitted application to suspend the activities of the LLC, may begin the procedure for forced bankruptcy. The number of reports to insurance funds does not depend on the number of registered employees, forms must be sent to them, even if there is one employee in the state.

For those companies that used the general taxation system (and VAT), there is, by the way, a little trick to reduce the hassle of reporting. They need toon the eve of the new reporting year, write a statement on the transition to "simplification", and then the number of declarations and calculations will be significantly reduced.

How about obligations?

Before suspending the activities of an LLC, the company should pay off all debts, especially taxes and insurance premiums. Otherwise, pen alties will accumulate, and then fines will begin to accrue.

It is highly desirable to pay off all debts to partners. If the company has outstanding obligations to them, then it is unlikely that it will be possible to suspend activities in the form it wanted. We will have to take steps to resolve disputes, and this is already an activity. In such circumstances, the organization loses 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 LLC activities requires a special attitude to cash discipline and the availability of funds in the current account. There should be no entries in the cash book during this period, and there should be no movements on the current account. Moreover, if small expenditure transactions are still permissible, then the receipt of income will inevitably entail taxation. And there are not zero declarations and other roughness. The purity of the action taken will be violated.

You shouldn't close your current account on your own. The bank itself will turn to the management or founders with these proposals afterthe stagnation on the account will last longer than the period established by the internal regulations of the financial institution.

Suspension of activities for "simplistic"

If a taxpayer uses a single tax on imputed income (UTII) in his activities, then the suspension of the LLC is impossible at all. He must be deregistered.

Here's the thing. The payer of this tax calculates it on the basis of potential, not real, income. In addition, when determining it, so-called physical indicators are used (for example, the area of \u200b\u200bthe outlet). As a result, the obligation to pay this tax must be fulfilled until a registration mark is made in the tax office that the taxpayer has ceased to engage in this type of activity altogether.

What do the control authorities think about voluntary suspension

Suspension of LLC activities, undertaken on a voluntary basis, is associated with another significant problem. In the second half of each year, control bodies (except for the Federal Tax Service and the PFR) submit information to the Prosecutor General's Office about planned inspections for the next year. Law enforcement officers complete the schedule and publish it on their website. The company that suspends work can also get acquainted with it, and if it finds itself on the list, send a letter to them and to the inspection organizations about the suspension of the activities of the LLC.

The inspection can be canceled either by the Prosecutor General's Office (if the law is violated), or by the inspector herselforganization. However, the controllers in these circumstances have no reason to cancel. 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 a company is among the candidates for checking any inspection, then it will certainly be checked.

The matter is aggravated by the fact that they can check the activity for the last three years. If there were movements, then the leader will have a lot of trouble and explanations.

Administrative Suspension

If during the inspection it is found that the company has violated the law, the control authorities can file a lawsuit with a requirement to conduct an administrative suspension of the enterprise. Such a process is undertaken in order to prevent further misconduct by the offender.

After the suspension is ordered by the court, the company must cease completely:

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

- operation of facilities, equipment;

- provision of services, activities in certain areas.

The Code of Administrative Offenses of the Russian Federation established that the maximum period for which an administrative suspension can be established is 90 days. It is entrusted to bailiffs to monitor compliance with the rules during this period.

"Launches" the activity of the bailiff too. This can happen ahead of schedule, after the elimination of all violations. In this case, the management of the company should contact the bailiffcontractor with a corresponding statement. This may be due to the end of the suspension period. In both cases, the bailiff issues a decision to end the enforcement proceedings.