Eliminate, leave or freeze?

Deputies of the Committee on Development of Business and Industry propose to introduce the legal institution of suspension of activities of a legal entity at the legislative level. It is about providing opportunities to freeze the activities for three years. This necessity is brewing in cases where a legal entity, for objective reasons cannot properly function, but founder does not want to eliminate it. These days s so-called zero reports are taken. According to tax statistics for the last three years, more than a third of agents (over two and a half thousand of legal entities) are idle in in report. The number of those who are not accountable (provide firm, which in practice do not work), - twice more.

Deputies proposed to introduce at the legislative level, the legal institution of suspension of activities of a legal person with the possibility of its renewal to at least partially correct the situation. Corresponding changes were introduced to the Civil Code and the laws "On state registration of legal entities and individual entrepreneurs in PMR", "On Accounting and Financial Statements", "On the basis of the tax system in PMR" and "On State Duty". According to the initiative, the founder, decided to make a pause in the company's work takes on a formal statement and print. At this point, the team should be disbanded in accordance with the norms of labor legislation. Another necessary condition is the lack of payable accounts. Banks, which are serviced by a legal entity are informed of the suspension movement of accounts. Detailed procedure for "freezing" is spelled out in the legal acts of the government. There is no formal opinion on the package of legislations (agencies work in directions), but conceptually the idea is supported. Amendments are in the progress. Initiatives were recommended for adoption in the first reading.