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How to close LLP Printable version

Last update: 30.09.2020

Not always previously established business brings a desired income. Sometimes one has to make a decision to liquidate an organization.

In order for the founders not to face problems with government agencies in the future, it is necessary to execute an LLP de-registration procedure in compliance with all the rules provided for by the legislation.  

In the material we will describe what is the procedure and terms for LLP liquidation.  

What are the cases when de-registration (liquidation) of LLP may be required? 

De-registration (liquidation) of LLP is a process that requires compliance with the legislation as well as with terms stipulated for each stage, and also gathering of documents.

Thus, liquidation carried out pursuant to all the rules will enable founders protecting themselves in the future from problems with government agencies, as well as from various fines.

De-registration may be required in the following cases:

  • on an initiative of participants (voluntary);
  • under a court decision (compulsorily).

An organization can be liquidated compulsorily if LLP did not timely obtain BIN and did not register with a local State Revenue Department under the Ministry of Finance of the Republic of Kazakhstan as a taxpayer. Also, organizations declared bankrupts by court decisions are subject to compulsory liquidation.

In both cases, all the issues are regulated by the law No. 2198 as of April 17, 1995. In particular, article 16 of the law.

Also, de-registration procedure of LLP is stipulated by the Civil Code (Article 50, CC RK), while fulfillment of tax obligations is stipulated by Article 58 of the Tax Code of the Republic of Kazakhstan.    

What are the states of LLP liquidation?

Who is subject to facilitated liquidation procedure?

Which documents should be submitted to NJSC State Corporation "Government for Citizens"?

How to submit documents for liquidation via the Portal?

 

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