home » Acts » The procedure for the liquidation of the HOA by decision of the general meeting. The process of liquidation of the HOA: reasons, options, samples of required documents

The procedure for the liquidation of the HOA by decision of the general meeting. The process of liquidation of the HOA: reasons, options, samples of required documents

The closure of the partnership is carried out in accordance with the law (Civil Code), it reflects the procedure itself and the existing grounds for liquidation. The decision on this is made by the court or through a meeting of the owners of the house in which there is an HOA.

Liquidation can be carried out voluntarily or involuntarily (by the court, state agency in whose jurisdiction the HOA is located.). The court itself appoints special commission, which will deal with liquidation issues and issue .

Grounds for liquidation:

if the process of creating a partnership was carried out in violation of the law;
if the members of the partnership do not gain 50% of the votes of the total number of votes of the members;
the court did not recognize the reorganization of the partnership as valid;
voluntary expression of the will of the meeting participants;
judgment was made.

To liquidate the HOA, you will need to adhere to the following order, the essence of which is:

creation at the initial stage of an active group of apartment owners who are united by the solution of this issue;
selection of the most initiative representatives (it is better if they represent each entrance);
creation of a register of members of the partnership, for which you will need to write an appropriate application addressed to;
after studying the register and identifying those citizens who are also dissatisfied with the functioning of the HOA, writing an application in triplicate to withdraw from the partnership;
writing an application for the liquidation of the HOA.

The procedure itself is described in the video:

The liquidation of the HOA through the court may occur in case of poor performance or no performance at all of the obligations of the partnership by its members. This:

The common property is in poor sanitary and technical condition.
The house is poorly maintained or not maintained at all.
Not carried out on time by members of the partnership.
There is an infringement of the rights of tenants who are not members of the HOA.

The body of housing supervision of state importance or the body of municipal housing control must apply to the court and prove the following:

In the process of creating the HOA, violations of the law were revealed.
The law is violated in the course of the work of the partnership, violations are fatal.
The charter of the HOA does not comply with the law. At the same time, the pre-trial settlement procedure must be observed, i.e. the bodies that control the work of the partnership send the chairman an order with identified violations, which he must eliminate within six months. If the order is not complied with, the body has the right to demand liquidation through the court.

The liquidation procedure through a judicial body is the same as through the owners, the only difference is in the appointment of a liquidation commission. The court itself appoints it, it can be a special body or the participants of the partnership themselves (its founders).

If it is impossible to entrust the process to the persons described above, the court may appoint as a liquidator individual, but only with his consent at the suggestion of the body that submitted the application to arbitration court requesting the dissolution of the association. The court also sets a period during which the liquidation balance sheet must be submitted to the arbitration court, this period may be extended.

If there are grounds to liquidate the partnership, then its process takes place in the following stages:

A meeting of the participants of the partnership is convened, at which issues of liquidation and appointment of a commission are resolved.
The final decision is approved by the minutes. It specifies the composition and terms of the commission.
The decision is notified to the registration authority and the tax service within 3 days from the date of adoption.
The commission gives an announcement in the magazine that the HOA will be liquidated. It specifies the terms when creditors can submit their claims (no more than 60 days from the date of printing).
The commission searches for creditors and informs them about the liquidation process in writing.

After 2 months, a balance is drawn up, which contains information about the common property, what requirements are presented by creditors and the results of their consideration. It must be signed at the meeting, then all settlements with creditors are made, and the final balance is made and signed at the meeting.

Documentation is submitted to the tax office.

sample protocol

The protocol is numbered, its name is written - protocol general meeting homeowners in the house on the liquidation of the HOA. The city, district, region where the HOA is located, the address of the place where the meeting is held, its time are indicated.

The number of members of the HOA, who was at the meeting, is also indicated. The full name and surname of the chairman of the partnership and the secretary of the meeting are entered into the minutes.

What is an audit committee?

The audit committee is of great importance in the work of the partnership. It controls the financial activities of the HOA. The accountant regularly provides information and so that the commission works normally.

The meeting of owners elects the committee, the term of its activity is not more than 2 years. Members of the commission do not have the right to be in the management of the partnership. Its competence is spelled out in the legislation and the charter, and the order of work in the document approved by the meeting.

Checks can be carried out:

At the end of the whole year.
At any time, if it is required by the members of the partnership at the meeting, or the board of the partnership decides to carry out the audit.
She may also demand that an extraordinary meeting be called to discuss the results of the work done.

Functions

Checking the documents of the HOA on finances and data on the inventory of property.
Matching with primary documents accounting.
Checking contracts, settlements with counterparties for legality.
Accounting analysis.
Verification of compliance with the rules and regulations of the financial HOA activities.
Analysis financial position, ability to make payments, liquidity of HOA assets.
Verification of payments to the state budget on time.
Verification of reporting for the tax authority.
Verification of the legitimacy of the decisions made officials HOA, compliance with the Charter and decisions of the meeting of the partnership.
Development of recommendations for the management of the partnership.

The commission reflects the results of the work carried out in its act. It contains sections such as:

General provisions - the composition of the commission, the timing of the audit and all persons who are involved in its work.
Information about the condition of the property.
Checking documents of cash and advance reports.
Checking banking documents.
Calculation and payment of salary.
Admission
finance in the form of income.
Organization of the HOA tariff plan policy.
HOA debt.
Table with discrepancies by items of cost estimates and income.
Pivot tables.
Evaluation of the work of the management bodies of the partnership.
Your conclusions and recommendations.

Carrying out planned audits of the work of the HOA for the year.
Preparation of an opinion on the draft budget, the amount of payments and contributions for the year.
Consideration of complaints and letters from members of the partnership.
Informing the results of all inspections carried out by the management bodies of the partnership within 10 days after them.
Report on your work before the meeting.

The regulation on the commission is developed in accordance with the Housing legislation and the Charter of the HOA. It specifies:

general provisions governing the activities of the HOA commission;
goals and objectives of the commission;
the procedure for electing the chairman and members working in the commission;
rights with responsibilities;
the procedure for holding meetings and audits;
storage of documents;
notification of members of the partnership about its decision;
financial support for the work of the commission.

A sample report can be downloaded.

Thus, the liquidation of the partnership can be made voluntarily by the owners, or by a judicial authority. The liquidation procedures for both cases are the same, the only difference is in the appointment of a commission for liquidation by members of the HOA or by the court.

The decision to liquidate is made if the creation of the HOA was in violation of the law, the members of the HOA do not gain 50% of the votes, the HOA does not perform its work as expected, if the majority of the members of the HOA decided so.

A special audit commission is created at the partnership, which will check the financial activities of the partnership, it has its own rights and obligations, which it must strictly observe.

Withdrawal from the membership of the partnership will not be considered its liquidation, for this you need to have a majority of the votes of the owners. The entire liquidation process is controlled by the commission, which carries out its work on the basis of the law.

HOA - a society that is created by the owners of real estate to manage it, provide the building as a whole with utilities and maintain it in good condition. The term is deciphered as "partnership of owners of habitation". The activities of the HOA are regulated by the norms of the Civil and Housing Code. These legislative acts do not provide for specific periods during which a partnership can operate, that is, in fact, it is created on an indefinite basis, unless otherwise provided by the charter.

However, a situation may arise when it is necessary to liquidate the HOA.

Closure options

Regulations There are two options for liquidation:

On a voluntary basis.
Forced closure or, more precisely, by court order.

Regardless of the HOA liquidation option, a clear procedure is provided for each situation.

One of the options for the voluntary closure of the HOA may be reorganization. In this case, the partnership does not stop working, it only takes a different form and performs other functions.

By decision of the owner, it is possible to close the partnership in the following situations:

If the organization does not fulfill its tasks, which are provided for by the statutory documents.
A large debt for utilities has accumulated, which is a consequence of the inefficiency of the organization's management.
End of the term for which the partnership was established.

Closing by court order

By decision of the court, the liquidation of the HOA can be carried out in the presence of the following circumstances:

The activity of the enterprise is carried out with gross violations of the current legislation.
The inefficiency of the established enterprise is clearly visible.
The activity is carried out with systematic violations.
The emergence of debt obligations to utility providers and contractors against the backdrop of inefficient management.
The enterprise does not fulfill the tasks assigned to it, or does not work at all.
If the members of the organization do not pay for public utilities.
In cases where the proportion of those who did not join the partnership far exceeds the number of members of the company.

Step one - general meeting of owners

Liquidation of HOA: step-by-step instruction. The first and, perhaps, the most important stage is the decision to close the partnership. To do this, it is required to gather all members of the society, put the issue of liquidation on the agenda, vote and draw up the decision in a protocol. By the way, the protocol of voting in without fail will be required when applying to the tax authorities for closing.

In the decision to terminate the activities, a liquidation commission should be appointed so that the meeting is not convened again for this issue.

The main problem that tenants face is that many apartment owners do not want to participate in the meeting or even take a passive position.

Responsibility of the director of the partnership

The head of the HOA should also understand that, being the main legal entity, he is responsible for his actions, so he can be checked for deliberately bringing the enterprise to bankruptcy.

In cases where, during the audit, it is found that the head of the partnership really abused his position, he faces administrative or criminal liability. If it is established that the director acquired property for personal use at the expense of the HOA money, then it will be sold, and the proceeds will be used to pay off debts.

Solution Requirements

The decision to liquidate the HOA must be made at a general meeting, at which 2/3 of the members (of the total number of members of the partnership, and not of the number of those who came) must vote “for”, unless other requirements for making such decisions are specified in the charter enterprises. However, the quorum for such meetings is not stipulated at the level of normative acts.

It is at such a meeting that the composition of the liquidation commission is most often appointed, to which, from that moment, all rights and obligations to manage the HOA are transferred. The total period of work of the latter is 60 days. It is after the decision to liquidate the HOA and appoint a commission that creditors have the right to present their claims within 3 months.

Protocol Requirements

The protocol on the liquidation of the HOA is a standard document on the vote count, which must contain the following information:

type of meeting;
date, time and place of the event;
the number of those present, indicating the areas belonging to them;
quorum;
agenda;
short description the course of the meeting, who spoke, whether there were debates;
decisions taken, with the number of votes;
signature and full name of the chairman and secretary of the meeting.

The Protocol is a document that confirms the fact that the liquidation was carried out in accordance with the requirements of the current legislation.

Step two - contacting the fiscal authorities

After the decision has been made and all the documents confirming the legitimacy of the decision taken, these documents should be submitted to the tax authority where the partnership was registered. In addition to the protocol on voting, an application is submitted in the form P15001.

Form of notification to the tax authorities

When filling out the P15001 form, dashes are not put in empty cells. On title page data on the partnership, TIN and OGRN, full name are indicated.

The second section indicates the reason for completing the notice. It can be just liquidation or even the creation of a liquidation commission.

Columns must be filled in on sheet “A” if it is indicated that a liquidation commission has been formed, that is, data is entered not about the head, but about the head of the liquidation commission.

On sheet "B" information about the applicant is given. Most often, it is the head of the commission who acts in this capacity.

The data from section 6 is entered at the notary. Section 7 is completed by the legal worker himself.

The third step - work with creditors and debtors

Step-by-step instructions for the liquidation of an HOA: we notify creditors of decision.

First of all, the appointed liquidation commission must publish in the Bulletin state registration”information that a particular HOA is terminating its activities and information on the procedure for accepting requirements. In addition, the liquidation commission sends personal notices to creditors in writing. Members of the commission must determine the circle of debtors and collect the due funds from them.

If not enough Money and property to pay off all debts, the company may declare itself bankrupt. However, this requires one condition to be met: the debt to third parties must be at least 100 thousand rubles. As a rule, even the bankruptcy procedure is not a guarantee for creditors that they will receive their money, since the HOA very rarely has property and debts usually go to the next, newly created company or management company.

By the way, creditors have another chance to close the HOA if it does not repay the debt for 3 months in a row. In this situation, it is they who can initiate bankruptcy proceedings.

Payment of debts occurs only after the approval of the interim balance.

Notice to Creditors

Lenders have the right to apply to the HOA for debt collection within 2 months from the moment the information is published in the State Registration Bulletin.

At the level of legislation, the form and text of the notification in the media is not established. There is also no clear indication that all creditors must be notified personally. Therefore, the tax authorities do not check the text of the announcement in the bulletin, they only make sure that it is available.

With regard to personal notices, the court is on the side of the creditors. Therefore, it is still recommended to notify everyone about the liquidation and that claims are accepted. Letters are recommended to be sent only with a notification and with an inventory, and all supporting documents about sending should be kept in order to avoid contestation in judicial order.

The procedure for the liquidation of the HOA implies: if there are open enforcement proceedings in relation to the partnership, then the liquidation service is obliged to notify the executive bodies of the upcoming closure.

Fourth step - interim liquidation balance sheet

The next step in the instructions for the liquidation of the HOA is the preparation by the liquidation commission of an interim act and its approval.

The act displays the following information:

Complete information about the property of the enterprise.
Accounts receivable.
Accounts payable.

If the partnership lacks own funds for settlements with creditors, then the existing property is put up for auction. In situations where this measure does not help, the partnership is subject to bankruptcy proceedings.

Fifth step - approval of the final balance

After repayment of debts, a new and final liquidation balance sheet is drawn up. The next step in the procedure for the liquidation of the HOA is the meeting of all members of the partnership and the approval of the balance sheet.

The final stage - registration of liquidation

After approval of the liquidation balance sheet, the authorized person submits an application to the tax authorities for registration of the liquidation of the HOA. In addition to the application, the following documents are submitted to state bodies:

Receipt of payment of the state fee, the amount is about 1 thousand rubles.

Features of the closure of a partnership by a court decision

If the board of the HOA does not want to liquidate the company on its own, then its members will have to take the initiative. To do this, the interested members of the partnership can draw up a statement of claim and apply with it to the court. At the same time, the application must fully cover the problem and why it is necessary to close the partnership, what violations are allowed by the administration of the enterprise. However, all violations must be supported by written evidence, which must be attached to the claim.

If during the trial it turns out that the partnership does not want to voluntarily liquidate, the judge may appoint an appropriate commission. It is mandatory to check financial activities partnerships. Otherwise, the procedure and documents for the liquidation of the HOA are the same if a sufficient number of votes were collected at the meeting when deciding to close.

Audit committee

Despite the fact that the partnership is closed, the audit commission continues its work. Now its main task is to control the actions of all members of the liquidation commission.

The audit commission has the right to check all receipts, cash and advance reports, draw conclusions about the property status of the partnership. How is it calculated wage, amount of debt obligations and other information.

Impact of the closure on residents

For the residents of an apartment building themselves, the lack of camaraderie is not very good. After all, after the liquidation of the HOA, according to the Housing Code of the Russian Federation, the residents again remain with their problems with the improvement and maintenance of the building. If it didn’t work out with the HOA, then you can contact the management company.

Residents should also remember that the debts created by the HOA do not affect their personal possessions in any way, they cannot even be collected at the expense of common house property. Therefore, you should not worry: even if the case went to court, then he does not have the right to foreclose on the property of the members of the partnership.

Instead of a conclusion

At the level of legislation, there is no separate law that would approve the procedure for liquidating a partnership. All norms and terms are prescribed in the Civil and Housing Code.

After the data on the closure of the HOA is entered in the register, an extract should be requested from the tax authority in order to protect all former members from encroachment by creditors.

It is also recommended that co-owners of an apartment building keep all documentation on the activities of the HOA for 4 years from the date of closing. If there was a sale of property, then it is better to store such documentation for 10 years.

The co-owners of an apartment building have every right to open a new one immediately after the closure of the HOA. However, there are exceptions to this rule as well. If the partnership was closed by a court decision, and the reason was the presence of debts of apartment owners, then the judge has the right to impose a ban on opening a new HOA for a certain period.

Homeowners Association is a legal entity. a person who can be closed by decision of the members of the organization or the 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;
V tax office a notification is sent 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.

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.

A step-by-step instruction on 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, an application for liquidation is submitted to the state registration authority. 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 State Register 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

HOA (homeowners association) is created to manage apartment building . This is its main function.

In theory, it would seem that everything is simple. Citizens jointly manage their common property and do not engage in any third-party activities that are not related to the statutory tasks. In this case, it would seem that the HOA should not cease to exist.

But in practice, the activities of the partnership are often ineffective and bring only negative results. We will not consider the reasons for the inefficient work of the HOA, but let's see how to liquidate the organization that has become a burden, observing the spirit and letter of the law.

A partnership may be liquidated:

if it was created with violations of the law;
by voluntary decision of the owners;
if the votes of all homeowners are less than 50% of the total;
By the tribunal's decision.

In other words, there are two ways to eliminate. The first way is the decision of the homeowners, the second is the court

Liquidation of HOA by owners

Consider two possibilities that can be used to liquidate the HOA.

The first possibility is a mass exit of members of the partnership from its composition;
The second is the liquidation of the HOA by the decision of the general meeting of owners.

The difference between the two possibilities is only in the final stages of the process. At the first stage, in either case, a group of active citizens, owners, is created.

They initiate the liquidation process. If the group decides to terminate the activities of the partnership, then a list of all members of the HOA is created or a register of members of the partnership is received from the board of the HOA .. For this, an application is drawn up with a request to provide a list of members. It is sent to the management of the HOA.

After the list is compiled or the register of the partnership is received, work begins directly with members of the HOA. It is necessary to identify those who are dissatisfied with the activities of the partnership and convince them to leave the HOA. Everyone who wishes to write a statement addressed to the leadership of the HOA about his withdrawal from the partnership. After a sufficient number of applicants has accumulated, a general meeting of HOA participants is going to.

Need to know what job descriptions he corrects his work.

The legislation clearly states that the meeting of members of the HOA is obliged to decide on its liquidation if the votes of all members of the HOA are less than 50% of the votes of all those living in the house. When submitting for general discussion the issue of liquidating a partnership, one subtlety must be taken into account. Owners vote with non-cast votes, living space. That is, when counting, the square meters of the owners who voted for a particular decision are summed up. Therefore, before gathering a meeting, count your meters.

Let's get back to the statements about leaving the HOA. The application is written in triplicate.

This is done in case the leadership of the partnership does not recognize the existence of this. Then the remaining copies will be sent to the prosecutor's office with a request to forcibly liquidate your HOA in court.

The package sent to the prosecutor's office must include both copies of all statements. One of them will be sent to the association by the prosecutor's office. The register of members of the HOA is attached to the applications. If there is none, then you need to make a count of people who left the composition and remained in it. That is, to document that less than 50 percent of the membership remains in the partnership. In addition, you will have to draw up a collective statement to the prosecutor's office. It is drawn up arbitrarily and contains a request to begin the forced liquidation of the HOA. The prosecutor's office, having checked the materials of the case, submits it to the court.

Members of the HOA can terminate its activities and the decision of the general meeting

The actions in this case are not much different from those described above, only there is no need to go to court.

The only requirement that can be presented to the initiative group is the need to prove one's case and document it. In addition to the grounds we have indicated, there may be such as inefficient management of the house, infringement of the rights of those living in the house, inadequate care and maintenance of the house, long-term debt, both accounts payable and receivable. The best thing is if the decision to terminate the activities of the HOA is made on the basis of the conclusions audit commission after the revision. Such a structure should be in every HOA. This is required by law.

Liquidation of HOA in court

An HOA can be liquidated by a court decision after an appeal to it or a group of citizens, or government agency. In doing so, the court is guided by the provisions and norms of the Civil Code. The procedure for lodging a complaint is as follows:

first, an appeal to the prosecutor's office follows;
the prosecutor's office conducts a pre-trial check of the validity of the liquidation request;
if the demands are legal, then a case is initiated and submitted to the court;
the court, on the basis of the filed claim, conducts a judicial investigation and makes a decision.

The law also allows filing a lawsuit in court, bypassing the prosecutor's office.

I must say that the court only in one case will make a decision on liquidation unconditionally. This is a situation when less than 50% of the residents of the total number living in the house are in the HOA.

In other cases, you need to prove your case.

If the court made a decision on liquidation, then during the court session a liquidation commission is appointed.

The procedure for the liquidation of the HOA

If the decision on liquidation is made at the general meeting, the liquidation commission is elected from among the members of the partnership. If there is a court decision, the commission is appointed by the court. It can include both members of the HOA and third-party citizens. The liquidation of the HOA is reported to government agencies, creditors and a public announcement is made through the newspaper. Within two months, all contracts are completed and debts are paid. Then an interim balance sheet is drawn up and then the organization is finally liquidated. Documents of the HOA and the final liquidation balance sheet are transferred to the archive.

What should be included in the protocol

The law provides for two forms of the general meeting: in person and in absentia. In both cases, in The protocol specifies the rights and obligations of homeowners. The agenda is written. The initiative group is indicated, it is obligatory - the number of square meters belonging to each of them. m of housing

If the meeting is held in absentia, then the composition of the counting commission is also entered into the minutes. The minutes indicate the composition of the liquidation commission and the procedure for liquidation.

The decision is made in favor of the owners with a larger total living space.