Information on the order and procedure of excange OF documents in the process of liquidation of the legal entity

Explanatory statement of the Federal Tax Service of the Russian Federation:

Important notice: Law&Trust no longer work in Russia. Transfer of operational control over Law&Trust in Russia to local management and the formation of the LegalCraft brand was started in 2022 and came into effect in October 2024.

The liquidation balance sheet is the necessary document, due to which information on liquidation of the legal entity is entered in the state register.

The Tax Service of the Russian Federation interpreted that "liquidation balance sheet", which characterizes the property status of the liquidated enterprise, would be required for the liquidation of the enterprise.

This is only one of the documents required for the liquidation of a legal entity. Such balance is approved by the founders, who decided to liquidate their enterprise after settlement of accounts with the creditors.

Paragraph 1 of Article 21 of the Federal Law "On State Registration of Legal Persons and Individual Entrepreneurs" contains a complete list of necessary documents that are required for the legal liquidation of an enterprise.