Who can be a liquidator of a homeowners association. Forced and voluntary liquidation of an HOA - how to close a partnership correctly and what is the procedure? HOA that did not operate

You need to have a little for this, namely - desire of the majority of apartment owners, the degree of validity of the continued existence of a person, or a court decision. Also a liquidation committee is formed.

To begin with, it should be stated when can be terminated this face?

This can be done both at the request of the owners (Article 61 of the Civil Code), and by force (by order of the court). In the first case, in order to liquidate the partnership, it is necessary that exactly such a decision be reached at the general meeting owners of this house.

Moreover, regardless of whether they have the status of members of the partnership or not. The number of votes “for liquidation” must be at least two thirds of the total.

Important! This is exactly the case when a person will inevitably cease to exist (Article 141 of the LC).

Article 141. Liquidation of an association of homeowners

1. The liquidation of an association of homeowners is carried out on the basis and in the manner established by civil law.
2. The general meeting of owners of premises in an apartment building is obliged to decide on the liquidation of an association of homeowners if the members of the association do not have more than fifty percent of the votes of the total number of votes of owners of premises in an apartment building.

Forced partnership can be terminated in judicial order – if its activities go beyond the Charter and legislation; if it no longer has authority in the eyes of the owners; either its license is expired, or the owners of the premises have decided that in in terms of home management, the HOA no longer suits them.

This could be initiated by:

1. supervisory authorities or other interested government bodies;
2. initiative group owners.

Step-by-step liquidation instructions

Actually, the process itself will look like this:

Important! The last point deserves special attention. There is a certain procedure for this and requires certain documentation.

Will be required following papers(Federal Law No. 129-FZ, Art. 21):

• reporting to the FIU;
• liquidation balance;
• stamp duty receipt.

From now on (exclusion from the Unified State Register of Legal Entities) partnership is dissolved.

Process log

This is the main document of the meeting of tenants and its maintenance should strictly comply with established standards. It should not contain anything that would go beyond the scope of the agenda or the decision taken.

In addition, paper must contain:

The completed document is pictured below:

Ways to eliminate a partnership with debts

It may turn out that the partnership has debts to certain third parties(among them there may be resource-supplying authorities). With them, an organization can be liquidated by the standard procedure. Creditors can assert their claims at any stage of liquidation - that is, either during the work of the liquidation commission, or already through the court.

Important! Claims must be made a maximum of two months after the publication of the news of the impending cessation of activities.

If the reason is bankruptcy

This process can be initiated either by the members of the organization themselves, or by an initiative group (Articles 130-131 of the Code of Civil Procedure).

Article 130. Issuance of a court order to a recoverer

1. In the event that no objections are received from the debtor within the prescribed period, the judge shall issue to the recoverer a second copy of the court order, certified by the official seal of the court, for presenting it for execution.

   At the request of the recoverer, the court order may be sent by the court for execution to the bailiff-executor, including in the form electronic document, signed by a judge of enhanced qualified electronic signature in the manner prescribed by the legislation of the Russian Federation.

2. In case of collection of the state fee from the debtor to the income of the relevant budget, on the basis of a court order, a writ of execution is issued, which is certified by the official seal of the court and sent by the court for execution in this part to the bailiff.

   The writ of execution may be sent by the court for execution to the bailiff in the form of an electronic document signed by the judge with an enhanced qualified electronic signature in the manner prescribed by the legislation of the Russian Federation.

3. Requirements for the formats of court orders sent for execution in the form of an electronic document are established by the Government of the Russian Federation.

When they recognize partnership bankrupt?

1. Having debts at least one hundred thousand rubles;
2. failure to fulfill obligations within at least three months.

But this is not yet the fact that the end. Usually, the court appoints bankruptcy proceedings, a recovery period (1 year), partnership goes under external management . But if even during this period things could not be corrected, then the prospect of the termination of the existence of the organization becomes more than real.

What will be revealed?

• Is the bankruptcy intentional;
• degree of participation of the head of the partnership.

It is the chairman who will bear the greatest responsibility. And if it turns out that the bankruptcy was intentional, and the actions of the head of the partnership contain abuse, then for the chairman this will mean bringing to court on administrative, and even criminal articles.

If it turns out that the partnership went bankrupt not because of the abuses of the management, the court accepts bankruptcy decision.

In addition to closing, according to housing legislation (Article 140 of the LCD, Article 57 of the Civil Code), the partnership can also be reorganized - for example, into a housing cooperative.

Consequences for owners

Arbitrage practice

As practice shows, although all starts with the dissatisfaction of the apartment owners, one of their solutions is not enough and there is no escape from the standard procedure.

Example: in the Kemerovo region, the court denied the plaintiff the right to switch to a direct method of managing the house, since the claim contained only this requirement and data on the opinions of the residents. The motives of the court were as follows - the highest governing body of the HOA is the meeting of owners, however, there is no data on the protocol, voting and decision not presented.

Important! If the successor is Management Company, then with all the rights it will receive the debts of the liquidated partnership.

There is no data on the work of the liquidation commission, and on its convocation, too. And this means that there are no the necessary conditions to satisfy a claim.

Claims for the expenses of the liquidation commission of the HOA

The liquidation commission identifies creditors and debtors, takes measures to pay debts, draws up the balance sheet of the organization. The estimates of income and expenses drawn up by the auditors must have their justifications. Members of the HOA may object to unreasonably high figures. True, this does not negate the fact that they themselves must have more than serious grounds for this.

Example. Vasileostrovsky court refused the plaintiff Vasiliev The.The. in a lawsuit about unreasonably approved, from his point of view, indicators included in the estimate of the commission. According to the norms of the current legislation, the liquidation commission among its powers also has the preparation of estimates, no violations in its work have been identified.

Thus, it turns out that dissolution of the association of proprietors, and reorganize, but it's easy only in words. Anyway going through the standard procedure and everything will begin with a general extraordinary meeting and the preparation of a protocol in accordance with all the rules.

The activities of the HOA are regulated by housing and civil legislation. This organization is created on an indefinite basis and can operate until violations are detected or the will of the owners is expressed. We will tell you how the liquidation of the HOA takes place and give step-by-step instructions for closing in 2020.

It often happens that the partnership is forced to close. This can happen by a voluntary decision of members or by a decision of the judiciary in a forced manner. In this article, we will consider both situations.

The liquidation of the HOA is the complete cessation of the activities of the partnership. It entails full settlement with employees and suppliers utilities, as well as closing a personal current account. After liquidation, the owners will have to make a decision on the further management of the common economy.

There must be substantial grounds for closing the HOA. Reasons for termination may include:

• the end of the period for which the opening of the HOA was planned;
• achieving the goal for which the partnership was formed;
• violation of legislative norms when opening a partnership;
• dissatisfaction with the activities of the HOA among the majority of its members;
• recognition of the reorganization of the HOA as invalid in court;
• recognition of the partnership's actions as illegal in court.

We can say that there are two groups of grounds for terminating the activities of the partnership: forced circumstances and own initiative. If more than half of the owners express a desire to leave the partnership, it is subject to liquidation. In addition, at the general meeting, a decision may be made to terminate work and conclude an agreement with the management company.

Forced liquidation is always associated with identified violations. Quite often they become the reason for the start of litigation. As a result, the HOA is closed on the basis of a relevant court decision.

The initiator of liquidation can be:

• apartment building owners;
• state bodies supervising the work of the partnership;
• judicial authorities.

If the issue of liquidation was not considered at the general meeting or it is impossible, the initiator will have to go to court. There are no other options.

Step-by-step instructions and liquidation features

The process of liquidation of the HOA can be divided into two stages - preparation and liquidation. The first stage involves the following algorithm of actions:

1. Definition of an initiator.
2. Formation of the list of members of the HOA.
3. Filing a declaration of intent to liquidate the partnership. It must be signed by all homeowners who agree with the need for closure.
4. Submission of the application to the board of the partnership or to the judicial body dealing with the case.

The second stage will have the following steps:

1. Making a decision to close the HOA. This can be formalized by a general protocol or a court decision.
2. Formation special commission for the liquidation of the partnership.
3. Notification of the Federal Tax Service. You will need to issue an application with amendments to the Unified State Register of Legal Entities.
4. Informing all apartment building owners. This can be done through the media. For example, through the local newspaper.
5. Formation of interim financial statements to calculate debts to public authorities and utilities.
6. Payment of debts.
7. Formation of the liquidation balance sheet.
8. Sending documentation to the Federal Tax Service for the closure of the HOA.

A specially created liquidation commission checks how correctly the documents are prepared, the calculations are made and whether the legislative norms have been observed. In addition, a full inventory check is carried out and this data is reconciled with the original balance.

Documentation

To liquidate the HOA, the following documents will be required:

• application for termination of activities - certified by a notary;
• liquidation balance;
• receipt of payment of state duty;
• papers confirming the notification of the FIU about the reduction of employees.

In addition, depending on the situation, it is required to provide the minutes of the general meeting or a court decision on liquidation.

Dear readers! We talk about standard solutions legal problems but your case may be special. We will help find a solution to your problem for free- just call our legal adviser by phone:

It's fast and for free! You can also quickly get a response through the consultant form on the website.

In case of voluntary closure of the partnership, the minutes of the general meeting of homeowners in apartment buildings Necessarily. The text of the protocol must contain the following data:

• protocol number;
• address of the meeting;
• the date of the meeting;
• list of meeting participants;
• passport data of the chairman;
• agenda;
• quantitative distribution of votes;
• decision;
• composition of the special commission;
• terms of liquidation, etc.

Timing

The timing of liquidation depends on the specific case. So, for example, only the decision to close the partnership in the event of a lawsuit may be delayed for several months.

After the decision is made and formalized, it is necessary to appoint a special liquidation commission within three days. Members of the commission notify all interested parties in the media and indicate that creditors can apply for the return of the debt within two months.

After this time, a liquidation balance sheet is formed, which must be signed by all owners. Only then can the closing documents be submitted. Registration of liquidation is carried out within 5-7 business days.

Thus, we can conclude that the minimum period for completing the procedure is 4 months. If any difficulties arise, it can take up to a year or more.

Liquidation of HOA with debts

The closure of the HOA in the presence of debts occurs in exactly the same way, with the exception that after the announcement of the liquidation is published in the media, the organizations to which the partnership owes must present a demand for timely payment.

The transfer of funds will not occur until the liquidation balance sheet is drawn up. When transferring payments, the order prescribed by law will apply.

If the HOA does not have the necessary amount of money to cover the debts, it is necessary to start bankruptcy proceedings. For this purpose, state bodies and a special commission are involved.

Thus, HOAs with debts have only two options - to pay off their obligations or declare bankruptcy. The second option is available for partnerships whose debt amounted to more than 100 thousand rubles.

Termination of activities by court order

In order to liquidate the HOA in court, it is necessary to provide facts of violations in the course of the organization's activities, and also to prove that the inconsistencies made cannot be corrected.

Quite often, the court makes a decision to compel the HOA to resolve issues with the initiators of the proceedings. If after that the organization does not resolve the problems, the court may decide to terminate the activities of the HOA.

Forced liquidation is possible in the following cases:

• violation of the law during registration;
• making a material error in the course of business;
• systematic violation of applicable laws.

However, in practice, the most common reason for liquidation is the exit from the organization of more than half of the total number of owners of an apartment building. In this case, the initiators can submit a collective application to the court and await a decision.

Seek legal advice if you experience any difficulties. You can get free legal assistance on our website. Ask an expert in a special window.

Now you know how the liquidation of the HOA takes place in 2020. The presented step-by-step instructions may be modified depending on the situation.

A homeowners association (HOA) is a non-profit legal entity created by owners to manage housing and address related issues. In certain cases, it may be necessary to liquidate this organization. To do this, you must follow a certain procedure, clearly established by the norms of the law.

Step-by-step instructions for the liquidation of HOA in 2018

First of all, you should know in which cases such a procedure is possible and what are the reasons for this. There are two options for liquidation: voluntary and forced. The voluntary procedure is carried out by the decision of the owners, and it can be taken in connection with the following points:

• The HOA does not fulfill the tasks assigned to it;
• Inefficient activity, as a result of which a significant debt to counterparties arose;
• The fact of accomplishment of the task for which the partnership was created or the expiration of the period for which it was created.

The compulsory procedure for the liquidation of an HOA is carried out by a court decision, if there are the following grounds:

• Violations of the current legislation when creating a partnership and during the period of its existence;
• Inefficient activities that led to the emergence of significant debt to counterparties;
• Lack of activity;
• Lack of the proper number of HOA members.

Step-by-step instruction how to liquidate an HOA implies the precise implementation of all actions in the prescribed manner. Violation of the procedure may lead to the recognition of such procedure as invalid and loss of time. Therefore, when liquidating an HOA, it is very important to follow the rules and carefully consider every small detail.

Convening a general meeting

To liquidate the HOA, first of all, a general meeting of owners should be convened, at which the issue of starting the procedure will be considered. The agenda should consider the reasons for the liquidation, appoint a liquidator in one person or a commission, and also select a person who will represent the interests of the partnership in state bodies.

The instruction on the liquidation of the HOA provides that if the organization was operating, then a liquidation commission should be appointed, and if there was no activity, a liquidator in one person is enough. It is recommended to strictly adhere to this rule, since ignoring it can lead to unpleasant consequences.

Further, the agenda items on the liquidation of the HOA are put to a vote and after the votes are counted, a protocol is drawn up, which records all the details of the meeting, including the decisions made. After that, the step-by-step liquidation of the HOA requires mandatory notification of the territorial body of the Federal Tax Service of the Inspectorate of the decision. The notice must be drawn up in accordance with the approved requirements. The notification is signed by the chairman of the meeting (authorized person), and the signature must be notarized. The package of documents for the IFTS includes the notification itself and one copy of the minutes of the general meeting. To do the same advises instructions for the liquidation of the HOA or TSN (association of property owners). In a general sense, the procedures for the liquidation of HOA and TSN are absolutely identical for each of these forms of partnerships.

Placement of information about the procedure in a special printed publication

The next step will be to place an announcement about the beginning of the liquidation procedure in a special edition of the State Registration Bulletin. This is a prerequisite, because in this way potential creditors can learn about the existing situation and state their claims. The law establishes the rule that the period for submitting claims cannot be less than 2 months from the date of publication of information about the start of the liquidation procedure for the HOA. The liquidation commission, in turn, is obliged to independently notify creditors of such a decision. The notice is sent by mail.

Within two months after the publication of information in the official publication, it is necessary to expect claims from creditors. In order not to lose time, it is recommended that during these two months, a reconciliation with the fiscal authorities regarding debt to the budget during the liquidation of the HOA is recommended. Reconciliation with such authorities is a prerequisite for the liquidation of any enterprise, therefore, it is categorically not recommended to avoid such a procedure in any way.

The step-by-step instruction for the liquidation of the HOA in 2018 implies the mandatory observance of a two-month period to enable creditors to state their claims. At the end of the term, an interim liquidation balance sheet should be drawn up, which will confirm the amount of assets available and the list of stated requirements for satisfaction.

The balance sheet is approved by the decision of the general meeting and signed by the liquidator. This document is subject to transfer to the territorial fiscal authority. Instructions for step-by-step liquidation TSN or HOA requires similar actions, with the difference that in a partnership of property owners it is necessary to detail organizational form and composition of society.

After submitting the liquidation balance sheet to the territorial body of the fiscal service, an assessment should be carried out and (if there are unsatisfied creditors' claims), or it should be divided between the participants. The procedure for the division of property between participants during the liquidation of the HOA may be established in the minutes of the general meeting, although such a procedure must be provided for in the Charter of the existing organization.

Thus, subject to the rules of step-by-step liquidation, it will be possible to solve a number of issues: from the necessity and expediency of this procedure, to the smallest details of its implementation. As already noted, strict adherence to the required standards will prevent errors and get rid of possible problems in future.

Liquidation of HOA with debts

If you had to face a situation where the existing assets of the partnership are not enough to satisfy the requirements of creditors, liquidation will be the only way out of this situation. In this case, before the start of the procedure, a special check will be carried out, the purpose of which is to identify the illegal actions of the management of the HOA, which were aimed at creating artificial debt or other facts of hiding income and expenses. In the absence of any assets to pay off the debt, the partnership can go bankrupt with obvious consequences.

The step-by-step instruction for the liquidation of a housing cooperative, HOA or TSN provides for the mandatory appeal of the liquidator (commission) to the arbitration court if there is not enough property to pay off the claims of creditors. Thus, bankruptcy proceedings will be initiated. Bankruptcy is a procedure for determining the solvency of the debtor, as well as identifying its existing assets. In the event of a lack of assets, the enterprise will be declared bankrupt, and all existing debts will be written off.

Liquidation without debt

If it was possible to find assets for settlements with creditors during the liquidation of the HOA and there are no other claims, you can proceed to approve the balance sheet by convening the next general meeting. The issue of approval of the liquidation balance sheet should be on the agenda, and if there is a majority of votes “for”, the balance sheet will be approved and it will be possible to proceed to the final stage of the procedure.

How to liquidate TSN, SNT, HOA: step by step instructions for the final stage

At the final stage of the procedure, the approved liquidation balance sheet of the HOA should be submitted to the territorial body of the IFMS. After that, the organ state registration an application is submitted for the liquidation of a legal entity in the form P16001. You should pay attention to the correctness of filling out the form, since it will be the main document for entering information into the state register of existing legal entities.

At this stage, the procedure can be considered complete. After state registration, it will be possible to receive an official notice of the termination of the existence of a legal entity (HOA, TSN and others). From this moment on, all claims against the former partnership lose their force, as well as all obligations of the partnership to third parties.

Liquidation of the HOA and licensing of the Criminal Code

Relevance of the article: March 2019

HOA is one of the most transparent forms of housing management, which implies the maximum degree of participation of homeowners in the process of building management and common property Houses .

Such management requires maximum responsibility of HOA members.

Often there are situations when it is advisable to change the way the management of an apartment building (MKD).

Before transferring the MKD to another organization, the HOA must be liquidated.

Dear readers! Our articles talk about typical solutions legal issues but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call the numbers below. It's fast and free!

Normative base

Issues of the creation, functioning and termination of the activities of homeowners' associations (HOA) are within the jurisdiction of civil and housing law.

The duality of sources of regulation is explained by the specifics of the issue.

The Civil Code of the Russian Federation regulates the activities of HOAs in terms of belonging to non-profit corporate organizations, and in particular, to their separate type - partnerships of property owners (Article 123.12).

As with any legal entity, the partnership is also subject to the provisions of Article 61, which contains the requirements for the liquidation procedure.

The Housing Code of the Russian Federation considers HOA as one of the forms of managing the common property of MKD.

It is from this position that housing legislation imposes requirements for the creation and individual issues of the functioning of an HOA.

As for the liquidation of a partnership, Article 141 of the LC RF does not contain any requirements for the liquidation procedure, but refers to the norms of civil law.

Grounds for termination of activity

The life of the HOA is not limited by law.

However, due to various life situations, it becomes necessary to terminate the activities of the HOA.

The procedure can take place:

1. By decision of the members of the partnership and the general meeting of property owners in the MKD;
2. forced.

Liquidation of the HOA by the general meeting (voluntary liquidation), when the owners of the premises, regardless of whether they are members of the HOA or not, are obliged at the general meeting to decide on the liquidation of the HOA.

The decision on voluntary liquidation is made by the supreme body managing organization- the general meeting of the members of the partnership. The number of votes of the members who voted for the decision to terminate the activities must be at least two thirds of all votes.

Article 141 of the LC RF provides for only one case when the liquidation of the partnership is inevitable.

This happens when members of the HOA have less than 50% of the votes of all owners of premises in the MKD.

Voluntary liquidation is also carried out if the partnership was created for a certain period or in connection with the achievement of the tasks set (fixed in the charter).

Compulsory termination of the activities of the partnership occurs in the order of legal proceedings.

The initiators of the litigation may be:

• Interested owners of premises in MKD;
• State body (organ local government), which is entrusted with the functions of housing supervision;
• Other government agencies.

Among the grounds on which it is possible to initiate legal proceedings on the liquidation of the HOA, there are:

1. Fatal violations of the law committed during the registration of the partnership;
2. Loss of a license to carry out activities for the management of MKD;
3. Violations of the law in the operation of MKD and the management of the common property of the house;
4. Carrying out activities not provided for by the charter;
5. impossibility further management MKD;
6. The choice by the owners of a different method of managing MKD.

If the partnership has debts to resource-supplying organizations or other third parties, it is quite possible to liquidate in the standard manner.

At the same time, creditors have the right to present their claims:

• As part of the trial;
• Liquidation Commission.

The sequence of satisfaction of creditors' claims is determined by the legislation. Moreover, such claims must be made no later than 60 days from the date of publication of information about the liquidation.

The procedure for the liquidation of the HOA

The procedure for terminating the activities of the partnership begins with the execution of the protocol.

Authorized to draw up a protocol:

• Meeting of owners;
• Meeting of members of the HOA.

The agenda for these meetings usually includes:

1. On the abolition of the HOA;
2. On the formation of a liquidation commission;
3. About the time, procedure and individual conditions termination of activities.

It is important to draw up this document in strict accordance with the law. Issues not included in the agenda should not be included in the minutes.

It is necessary to record accurate information:

• ABOUT officials (chairman, secretary);
• On the number and distribution of votes;
• On the composition of the liquidation commission.

We invite you to download a sample protocol of the general meeting of MKD owners on the liquidation of the HOA: Download the form.

Subsequently, the liquidation procedure is carried out by the liquidation commission.

Within 3 working days from the date of the decision to terminate the HOA, a corresponding notification must be sent to the tax office operating in the territory of registration of the partnership.

The notification form No. R15001 was approved by order of the Federal Tax Service No. MMV-7-6 of January 25, 2012 [email protected]

The document contains information:

1. About the applicant;
2. About the liquidated HOA;
3. On the liquidation commission.

The applicant's signature on the notification must be notarized. The liquidation protocol is attached to the notice.

We invite you to download a sample notice of liquidation of a legal entity: Download the form.

On the basis of such notification, the tax authority shall submit to unified state register legal entities (USRLE) a note that the organization is in the process of liquidation.

Information about the liquidation of the HOA must be made publicly available.

Information is published on a special resource - "Bulletin of State Registration". This is necessary to inform creditors of the HOA. The publication is paid, and the price depends on the volume of the ad.

Besides, the liquidation commission is obliged to independently determine the circle of creditors of the HOA.

Each creditor must be sent a written notice of liquidation, indicating the period during which they can make claims for payment of the debt. Such period cannot be less than 2 months.

The calculation of the term begins from the date of publication of information about the liquidation.

After clarifying the entire amount of receivables and payables, the representative of the partnership must again contact the Federal Tax Service.

This time, an interim liquidation balance sheet must be submitted along with a new application in Form No. P15001. The balance sheet must be approved at a general meeting of owners.

After the payment of debts and the return of overpaid amounts from suppliers, a final liquidation balance sheet is formed and a package of documents is collected for submission to the inspection.

The registration authority makes the final decision on exclusion of the organization from the Unified State Register of Legal Entities and completion of the liquidation procedure on the basis of the following package of documents:

• Notarized application for state registration of a legal entity in connection with its liquidation (Form No. Р16001);
• Liquidation balance sheet approved by the general meeting of homeowners;
• If persons subject to compulsory pension insurance worked in the partnership, documents confirming the sending of information to the branch of the Pension Fund should be submitted;
• Receipt for payment of state duty(800 rubles).

Within 5 working days, the tax authority must exclude the liquidated HOA from the register or send a refusal to state registration.

Cancellation is possible if:

1. Not all required documents have been provided;
2. The liquidation procedure was carried out with violations of the law;
3. The documents are signed by a person who does not have such authority;
4. The notarial form was not observed.

An important role in the work of the HOA is audit committee. Through this body, elected by the members of the partnership, passes all the management and financial documentation of the organization. The conclusions of the commission are taken into account in the liquidation procedure.

The compulsory procedure does not qualitatively differ from the voluntary procedure for terminating the partnership. The differences are that the liquidator is appointed by a court decision.

If you want to know the rules for keeping pets (cats and dogs) in apartment buildings, we advise you to read.

Reorganization of the homeowners association

Reorganization differs from liquidation in that the rights and obligations of the reorganized HOA are transferred to another organization.

The procedure for the reorganization of an HOA does not differ from the general procedure provided for all legal entities, and is approved by Article 57 of the Civil Code of the Russian Federation.

According to the norms contained in Article 140 of the LC RF, it is possible to transform an HOA into a cooperative (housing or housing construction).

It is possible to reorganize the HOA, which serve several MKD. Such organizations can be divided into several, and it is also possible to single out one or more legal entities. The management of the house can be transferred.

All decisions on the reorganization of the HOA are approved at the general meeting of owners by a simple majority of votes..

When did HOA become a problem? We suggest you watch the video.

Homeowners Association is a legal entity. a person who can be closed by decision of the members of the organization or Arbitration Court. For those who want to know how the liquidation of the HOA is carried out, the step-by-step instructions for 2018 will be very useful. We will consider the reasons and methods in detail.

The procedure for exclusion of the HOA from the Unified State. the register of legal entities is carried out in strict accordance with the norms prescribed in the Civil and Housing Codes of the Russian Federation. Legislative acts clearly spell out what is the basis for closure and how this procedure should be carried out.

The closure of the Partnership may be voluntary or compulsory. In the first case, the reason for closing the organization is the decision of the participants in the meeting from among the owners of housing. They have the right to close the HOA if:

• the period for which the HOA was formed has expired;
• the goal for which the company was created has been achieved;
• The partnership did not justify the hopes of the owners, its employees perform their duties poorly.

Forced closure is carried out for the following reasons:

• when creating the Partnership, the norms of the current legislation were violated;
• members of the Partnership have less than 50% of the votes;
• the HOA was reorganized, and the court declared this procedure invalid.

The closing procedure is carried out by the liquidation commission, whose members are elected by the homeowners at the general extraordinary meeting. It is important that half of the owners vote "for".

The decision taken must be recorded. Specify in the document:

• type of meeting (regular or extraordinary);
• name, patronymic and surname of the initiator;
• number of participants;
• agenda;
• decision;
• date and signature of the secretary.

For example.

Closing a company with debts

There are situations when it becomes necessary to close a Partnership that has not fulfilled its financial obligations to creditors, employees, various funds, in other words, you have to close a company with debts. This procedure is carried out on common grounds, and creditors have the right to make demands for the fulfillment of debt obligations by their counterparty (in this case, the HOA). They must declare this within a month from the moment information about the liquidation of the Partnership appears in the media.

They will be able to receive the funds due to them only after the approval of the liquidation balance sheet and in the order of priority prescribed in Civil Code. In some cases, the obligation to pay debts rests with the management of the new enterprise. If the funds are not enough and there are signs of financial insolvency, the legislation prescribes the bankruptcy procedure.

Note that, ideally, the work of the Partnership should be checked by the Audit Commission. It is formed from homeowners, its rights and obligations are determined by the Charter. The accountant of the HOA must regularly report to the commission, providing Required documents and providing important information. The audit is carried out once a year or by decision of members of the HOA. In the first case, it is called the next. In the second - extraordinary.

Step by step guide

The closure of the HOA is carried out in several stages, first preparation, then the actual liquidation. At first:

• the initiator is determined;
• a general register of participants in the Partnership is formed;
• a statement is drawn up, which all owners must sign if they agree with the procedure;
• the document is transferred to the management of the HOA or to the court office.

• a decision is made to close (this may be a court verdict);
• a liquidation commission is formed;
• a notification is sent to the tax inspectorate to make appropriate changes to the Unified State Register of Legal Entities;
• an announcement about the beginning of the procedure is published in the media;
• an interim balance sheet is created and approved;
• debts to creditors are paid;
• a liquidation balance is formed;
• documents are sent to the tax office to register the closing of the Partnership.

During the audit, the liquidation commission examines financial statements and accounting of the company, checks how the inventory was carried out. The obtained data is compared with those indicated in the primary accounting documents. Contracts and transactions concluded by the HOA with resource supply companies (and not only) are checked for compliance with legal norms. The timeliness of tax payments is also becoming an object of close scrutiny.

Preparation of documents

When carrying out the procedure for closing the HOA, the following documents should be prepared and submitted to the tax authority:

• application for liquidation (certified by a notary);
• decision to close (minutes of the meeting of owners);
• liquidation balance sheet (the tax office must mark acceptance);
• receipt of payment of state duty;
• a document confirming that information about the employees of the Partnership has been transferred to the Pension Fund.

All these papers will be required to register the closure of the HOA.

So, the closure of the HOA occurs for various reasons. It can be voluntary or compulsory. To carry out the procedure, a liquidation commission is formed or a liquidator is selected. Upon completion, the package of documents is submitted to the tax office for registration of the liquidation of the HOA and making changes to the Unified State Register of Legal Entities.