Question:
Please tell us the dissolution procedures for a joint stock company that already has an enterprise registration certificate, a stamp but has not yet registered tax.
Answer:
The order and procedures for registration of dissolution are specified in Articles 202 and 204 of the 2014 Law on Enterprises; Article 59 of the Government's Decree No. 78/2015 / ND-CP dated September 14, 2015 on enterprise registration, including:
Step 1: Disclosure of dissolution information
Records include: Notice of dissolution of the enterprise; Decision on dissolution of the enterprise, minutes of the General Meeting of Shareholders on the dissolution of the enterprise; Debt settlement plan (if any);
Step 2: Registration for dissolution
Records include: Notice of dissolution of the enterprise; Report on liquidation of corporate assets; List of creditors and paid debts, including all tax and social insurance payments (if any); List of employees after the decision on dissolution of the enterprise (if any) enterprise registration Certificate.
Regards.