A legal entity in the event of termination of its activities must undergo a voluntary liquidation procedure.In this overview, dedicated to the liquidation of a legal entity and an individual entrepreneur, we want to clarify the procedure, deadlines and list of necessary documents for the liquidation of the legal entity. The for the liquidation of legal entities is stipulated by the Civil Code of the Republic of Kazakhstan, regarding the fulfillment of tax obligations - the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget".Undoubtedly, the compilation of these documents, without which it will be impossible to register newly emerging legal entities or make changes to the constituent documents of reorganized legal entities, will require a whole range of organizational arrangements and the formation of specific accounting statements.In view of these circumstances, and also with a view to the most optimal solution of the problems of carrying out the reorganization procedure, it is necessary first of all by the order a first head of the reorganized legal entity to create a commission to conduct it.When re-registering a business partnership, a monetary valuation of the participant's contribution may be confirmed by the partnership's accounting documents or an audit report.You can always get information about government services and procedures at 1414 (free of charge from mobile and city phones), and if you need to receive legal information, you can contact 7/7172/58-00-58 or 119.
648 of the Tax Code, in the event that a cash register machine is registered with a tax authority.
It should be noted that if new legal entities have been separated during the reorganization, they must be registered.
Often, reorganization may also require re-registration. You can read the terms of reorganization and re-registration below. According to Article 42 of the Civil Code, a legal entity is subject to re-registration in the following cases: Branches and representative offices are subject to re-registration in case of a change in the name.
There are some features that should be taken into account when drawing up a transfer certificate and separation balance sheet.
It is recommended to draw up a deed of transfer or separation balance at the end of the reporting period (year) or the date of compilation of the interim financial statements (quarter, month), which is the basis for characterizing and assessing the transferred property and liabilities of the reorganized legal entity. In the article you will find out in which cases it is necessary to re-register legal entities, what is reorganization and how these operations are conducted.