If a resident legal entity decides to terminate the activities of its structural subdivision, they are simultaneously provided to the OGD at the location of the resident structural subdivision.:
1) a tax statement on termination of activity in accordance with the form set out in Appendix 6 to this order (hereinafter referred to as the tax statement on termination);
2) a copy of the decision of the resident legal entity to terminate the activities of its structural unit;
3) liquidation reports of the structural unit (for the current quarter, year).
Taxes and social payments reflected in the liquidation report are paid no later than 10 calendar days from the date of its submission.
If the business unit that is ceasing operations is not recognized as an independent payer of taxes, budget payments and social payments, liquidation tax reporting is not provided.
Tax arrears and social payments are made at the expense of the money of the legal entity.
